Year-by-year exemption check for Chhattisgarh school property-tax demands under section 136(c), based on whose income-tax registration you hold.

Got a municipal property-tax demand for your school? See which years are wholly exempt, which are rebate-only, the rupees in each, and print a note to sign.

v1 — first publication 2026-11-04.

AI tools for chartered accountants

AI tools for chartered accountants

School property-tax demand — which years are exempt?

by CA Karan Gupta

Got a municipal property-tax demand for your school? See which years are wholly exempt, which are rebate-only, the rupees in each, and print a note to sign.

Last statutory update: 4 Nov 2026 — v1 — first publication 2026-11-04.

Statutory context

s.136(c) CG Municipal Corporation Act 1956 as substituted by Act 18 of 2012; Shri Gangajali Education Society v. Bhilai MC (CG HC, 13 Sep 2024); Madhya Pradesh Jesuits (Loyola) v. State of CG (24 Jul 2026); Riverdale World School v. State of CG (31 Jul 2026); Jhaiji Shikshan Samiti v. State of CG (reported 1 Aug 2026). From FY 2026-27 the registration sits under s.332 of the Income-tax Act 2025 (General Clauses Act s.8 — flagged for CA confirmation).

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