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1The Cantonments Act, 1924

( ACT NO. II OF 1924 )

Chapter V


Special Provisions relating to Taxation

Exemption in the case of buildings
99.(1) When, in pursuance of section 98, a Board has fixed a special rate for the cleansing of any factory, hotel, club or group of buildings or lands, such premises shall be exempted from the payment of any conservancy or scavenging tax imposed in the cantonment.
(2) The following buildings and lands shall be exempt from any tax on property other than a tax imposed to cover the cost of specific services rendered by the Board, namely:-
(a) places set apart for public worship and either actually so used or used for no other purpose;
(b) buildings used for educational purposes and public libraries, play-grounds and dharmsalas which are open to the public and from which no income is derived;
(c) hospitals and dispensaries maintained wholly by charitable contributions;
(d) burning and burial grounds, not being the property of the Government or a Board, which are controlled under the provisions of this Act;
(e) buildings or lands vested in a Board; and
(f) any buildings or lands, used or acquired for the public service or for any public purpose, which are the property of the Government, or in the occupation of 2[the Government].

  • 1
    Throughout this Act, except otherwise provided, the words "Bangladesh", Government", "Penal Code" and "Taka" were substituted, for the words "Pakistan", "Central Government", "Pakistan Penal Code" and "rupee" or "rupees" respectively by the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973), section 3 and 2nd Schedule
  • 2
    The words "the Government" were substituted, for the words "the Central or any Provincial Government" by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)
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