1[3A. The Government or any Officer authorised by it in this behalf may, by order in writing and subject to such conditions as it or he may specify therein, exempt from payment of land development tax, any public graveyard, public cremation grounds or place of public prayer or religious worship.
Explanation. “Place of public prayer or religious worship” shall have the same meaning as in section 151A of the State Acquisition and Tenancy Act, 1950 (E.B. Act XXVIII of 1951).]
1
Section 3A was inserted by section 4 of the Land Development Tax (Amendment) Ordinance, 1982 (Ordinance No. XV of 1982)
