Section 114:
Components of property tax.
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.]
Notes:
1. Subs. by Delhi Act 6 of 2003, s. 5, for section 114 (w.e.f. 1-8-2003).