Assessment Tax Exemption

According to the Local Government Act, 1976 (Act 171) section 134 holdings may be exempted from Assessment Tax when any holdings or any part is used solely :- 

(a) as a public place for prayer;

(b) as a cemetery or licensed public crematorium place;

(c) for public schools;

(d)as a public place for the meanings of 'khairat' or the meanings of science,  literature or fine arts,

and not for earn money, the parties of State Authority may be its discretion, exempt holdings or any part of holdings from the payment of any rates.