Section 114A
Building 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.
1114A. Building tax.—For any building, the building tax shall be equal to the rate of building tax as may be prescribed by 2[3[a Corporation]] under section 114D multiplied by the annual value of the covered space of building determined under sub-section (1) of section 116E or section 116F.]
Notes
1. Subs. by Delhi Act 6 of 2003, s. 5, for section 114 (w.e.f. 1-8-2003).