law: The Delhi Municipal Corporation Act, 1957
  115. Premises in respect of which property taxes are to be levied.-
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  (4) Save as otherwise provided in this Act, the general tax shall be levied in respect of all lands and buildings in Delhi except-
  (a) lands and buildings or portions of lands and buildings exclusively occupied and used for public worship or by a society or body for a charitable purpose:
  Provided that such society or body is supported wholly or in part by voluntary contributions, applies its profits, if any, or other income in promoting its objects and does not pay any dividend or bonus to its members.
  Explanation.-"Charitable purpose" includes relief of the poor, education and medical relief but does not include a purpose which relates exclusively to religious teaching;
  (b) lands and buildings vested in the Corporation 5*** , in respect of which the said tax, if levied, would under the provisions of this Act be leviable primarily on the Corporation;
  (c) agricultural lands and buildings (other than dwelling houses).
  (5) Lands and buildings or portions thereof shall not be deemed to be exclusively occupied and used for public worship or for a charitable purpose within the meaning of clause (a) of sub-section (4), if any trade or business is carried on in such lands and buildings or portions thereof or if in respect of such lands and buildings or portions thereof, any rent is derived.
  (6) Where any portion of any land or building is exempt from the general tax by reason of its being exclusively occupied and used for public worship or for a charitable purpose such portion shall be deemed to be a separate property for the purpose of municipal taxation.
  4. Omitted by Act 67 of 1993, s. 82 (w.e.f. 1-10-1993).
  5. Certain words omitted by s. 82, ibid. (w.e.f. 1-10-1993).