78. When any site has been so selected and the owner thereof does not consent to its acquisition, upon the certificate of the Commissioner that the site has been so selected and upon the report of the Director of Medical Services or any Medical Officer deputed by him that the site is suitable from a sanitary point of view, the Commissioner shall notify his sanction to the acquisition of the site by notice in the Gazette, and the site shall at the instance of the Director be registered in the books of the Districts Lands Office as an elementary school site, and all right and title of the owner or any other persons in and to the land, trees or buildings thereon shall thereupon cease and determine and the immovable property tax thereon shall from the day of registration be written off:
Provided that-
(a) no building used for religious observances or in connection therewith;
(b) no land adjacent to any building used for religious observances and used in connection with such building;
(c) no building land or tree belonging to any church, mosque or school of a religious community other than the religious community for the schools of which it is desired to acquire such building, land or tree,
shall be compulsorily acquired under this Law.