Section 151:
Supplementary taxation.
Whenever 1[2[the Corporation]] decides to have recourse to
supplementary taxation under sub-section (2) of section 111 in any year, it shall do so by increasing from
such date as 1[2[the Corporation]] 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.
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).