Section 149:
Tax on building applications.
(1) Save as otherwise provided in this Act, 1[2[the Corporation]]
shall levy a tax on buildings at such rates not exceeding those specified in the Sixth Schedule, as 1[2[the
Corporation]] shall determine.
(2) The tax shall be leviable on every person who makes an application to the Commissioner for the
sanction of building plan and shall be payable along with the same.
Notes:
1. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).