135. There shall be exempt from any rate or acreage tax
| (a) all lands or buildings wholly or mainly made for the purpose of public religious worship including any such buildings and the land appurtenant thereto set apart as the dwelling of the incumbent of such place of public religious worship; |
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| (b) all lands or buildings wholly or mainly used for cultural, social, religious or charitable purposes approved or recognized by a Government department and where such lands or buildings are owned by such institutions; |
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| (c) all lands or buildings wholly or mainly used by non-fee levying educational institutions of to which grants from State funds are paid or to which such grants were earlier paid but at present are not paid; |
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| (d) all burial and cremation grounds proclaimed or registered under the Cemeteries and Burial Grounds Ordinance; |
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| (e) all properties that are specially exempt by' a resolution of the Pradeshiya Sabha on the ground of poverty of the owner. |
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Sri Lanka Consolidated Acts