Section 7. Wages of Chowkidar.

The 1[Government of the Union territory of Jammu and Kashmir] shall raise a cess for the purpose of remunerating the Chowkidars to be maintained in a town or village or a group of towns or villages : Provided that the Pujaris, Granthis, Imams, Mujawirs and Takidars of Temples, Gurdawaras, Mosques, Khanqahs, Takias and other places of public worship including Churches and destitute widows and orphans without ostensible means of livelihood shall be exempt from payment of the whole or part of the cess : Provided further that the 1[Government of the Union territory of Jammu and Kashmir] shall have power to exempt any person or class of persons or property or description of property from payment of the tax.