Section 114
Components of property tax.
The Delhi Municipal Corporation Act, 1957
About this Act
An Act to consolidate and amend the law relating to the Municipal Government of Delhi.
1[114. Components of property tax.Save as otherwise provided in this Act, the property taxes shall
be levied on lands and buildings in Delhi and shall consist of the following, namely:--
(a) a building tax, and
(b) a vacant land tax.]
(a) a building tax, and
(b) a vacant land tax.]
Notes
1. Subs. by Delhi Act 6 of 2003, s. 5, for section 114 (w.e.f. 1-8-2003).