Section 97
Supplementary taxation.
The New Delhi Municipal Council Act, 1994
About this Act
An Act to provide for the establishment of the New Delhi Municipal Council and for matters connected therewith or incidental thereto.
Whenever the Council decides to have recourse to supplementary
taxation under sub-section (2) of section 57 in any year, it shall do so by increasing from such date as the
Council may determine, the rates at which any tax leviable under this Act is being levied, but every such increase shall be made subject to the maximum rate and any other limitation specified in respect of such
tax.