§ MR. CAINEI beg to ask the Under Secretary of State for India whether it is in the power of an Indian Municipality to institute a new mode of rating without authority from the Government of India; whether he is aware that, without authority from the Viceroy, certain Hindu temples in Benares have been rated by the Benares Municipality, while Mahomedan mosques and Christian churches and chapels have been exempted, although it has been the general practice to exempt from taxation, whether Imperial or municipal, all places of worship and charitable institutions; whether the temples in question—namely, those of Ganesh and Anapurua, and the Chattra connected therewith, are exempted from the payment of Income Tax because they are charitable institutions; whether hospitals in India are exempted from taxation or rating: and whether, if the alleged rating of Hindu temples in Benares has not been brought under the notice of the Secretary of State, he will make inquiries: and, if he finds the fact is as stated, will give instructions that all religious edifices and charitable institutions, without distinction of creed, shall be treated on one and the same footing of equality?
*MR. GEORGE RUSSELLYes, Sir; an Indian Municipality can levy such rates and taxes as are allowed by law without, the sanction of the Government of India. In the case of Benares, the law applicable is Chapter 3 of Act XV. of 1883, as amended by the North-Western Provinces Act I. of 1891. The Secretary of State has received no information as to the matters referred to in my hon. Friend's second and third questions; but he will forward the questions to the Government of India, and ask for information on the points mentioned. 1127 Hospitals in India are not ordinarily exempted by law from municipal rates and taxes; but they may be, and often are, exempted wholly or partially under Rules made by the Municipal Authorities subject to the approval of the Local Government. If the people of Benares consider that impartiality has not been shown in the matter referred to, they will, doubtless, seek redress and cause a question to be put upon the subject in the Local Legislature.