Section 6: Exemption

Nothing in this Act shall apply to- (a) any 14land or building or portion thereof owned or administered by the State Government, the Central Government or a local authority; (b) any land or building or portion thereof set apart for public worship and is actually so used; (c) 15hospitals primarily maintained by the State Government, any local authority or such other authority specified by the State Government in this behalf and land appurtenant to such hospitals; (d) any land or building or portion thereof solely used for purposes connected with the disposal of the dead; (e) 16lands or buildings used for any common purpose of the community; (f) 17land or building or portion thereof used for public purposes: Provided that no rent is charged for, or no remuneration is derived from, such user; (g) any land or building or portion thereof owned, and solely used by an educational institution imparting education upto VIIIth Standard and that only for purposes of education, which includes housing of students and offices of the institution, and any land or building used for public parks, public libraries, public museums or used as play ground attached to schools. (h) such 18land or building or portion thereof owned by any school, college or university, as the State Government may, by notification, specify; (i) 19land or building or portion thereof used- (i) for charitable purposes of sheltering destitute persons of animals; (ii) for orphanages, homes and schools for the deaf and dumb and for the infirm and deceased; (iii) for asylum for the aged and for fallen women; (iv) for such other philanthropic institutions as the State Government may by notification, specify; (j) 20ancient and historical monuments and archaeological sites and remains; (k)21 x x x (l) 22land or buildings incapable of yielding rent or profit.