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The PUDUCHERRY MUNICIPALITIES ACT, 1973 Section 240

Title: Provision of flush-out or other latrines for markets, cart-stands

State: Pondicherry

Year: 1974

cattle-sheds, choultry, etc.,

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The Coimbatore City Municipal Corporation Act, 1981 Section 199

Title: (b) choultries for the occupation of which no rent is charged and choultries the rent charged for the occupation of

State: Tamil Nadu

Year: 1981

" case decided with reference to Madras Act " AIR 1941 Mad 908 Sec " 123 (b) " Choultry " modern concept " when entitled to exemptions " case decided with reference to the Tamil Nadu District

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The Tamil Nadu District Municipalities Act (Tamil Nadu Act V of 1920) Section 83

Title: General exemptions

State: Tamil Nadu

Year: 1920

property tax and is not liable to profession or income- tax. NOTES S.83 " Exemption of tax " choultry ceased to be one not available (1938) 2 MLJ 639; S.83 " Shops and stall in temples "

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Brief the judgments behind these acts

The Mizoram Municipalities Act, 2007 Section 217

Title: General exemptions

State: Mizoram

Year: 2007

places set apart for public worship and either actually so used or used for no other purposes; (b) choultries for the occupation of which no rent is charged and choultries the rent charged for the occupation of

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The PUDUCHERRY VILLAGE AND COMMUNE PANCHAYATS ACT, 1973 Section 183

Title: (v)

State: Pondicherry

Year: 1974

or its executive authority or of any commune panchayat council or Commissioner; (b) enter any vaccination station or choultry maintained by, or under the control of any commune panchayat council or any other institution maintained by or

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The PUDUCHERRY MUNICIPALITIES ACT, 1973 Section 124

Title: General exemptions

State: Pondicherry

Year: 1974

places set apart for public worship and either actually so used or used for no other purpose; (b) choultries for the occupation of which no rent is charged and choultries the rent charged for the occupation of

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The GREATER BENGALURU GOVERNANCE ACT 2024 Section 154

Title: General exemptions

State: Karnataka

Year: 2025

places set apart for public worship and either actually so used or used for no other purposes; (b) choultries for the occupation of which no rent is charged and choultries where the rent charged for occupation of

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The Madurai City Municipal Corporation Act, 1971(Tamil Nadu Act Xv of 1971) Section 122

Title: GENERAL EXEMPTIONS FROM PROPERTY TAX:- The following buildings and land shall be exempt from property tax

State: Tamil Nadu

Year: 1971

places set apart for public worship and either actually so used or used for no other purpose; (b) choultries for the occupation of which no rent is charged and choultries the rent charged for the occupation of

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The Kerala Panchayat Raj Act, 1994 Section 208

Title: Surcharge on property tax Surcharge on 1 [property tax]

State: Kerala

Year: 1994

places set apart for public worship, and either actually so used or used for no other purposes; (b) choultries for the occupation of which no rent is charged and choultries where the rent charged for the occupation

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The Coimbatore City Municipal Corporation Act, 1981 Complete Act

State: Tamil Nadu

Year: 1981

Method of assessment of property tax " Section123 - General exemptions from property tax " Section199 - (b) choultries for the occupation of which no rent is charged and choultries the rent charged for the occupation of

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