Section 70: There shall be liable to be assessed in accordance with this

Part, all buildings (including buildings owned by or in occupation of the Government and the local council) within a locality except– (a) any church, chapel, mosque meeting-house or other buildings exclusively used for public religious worship; (b) buildings used as public hospitals and clinics; (c) buildings used for charitable purposes; (d) buildings used for public educational purposes including public universities, colleges and schools; (e) buildings on burial grounds and crematoria; (f) buildings owned by diplomatic missions as may be approved by the Ministry responsible for foreign affairs.