Section 507:
Special provisions as to rural areas.
Notwithstanding anything contained in the foregoing
provisions of this Act,---
(a) 1[2[the Corporation]] with the previous approval of the 3
*** Government, may, by notification in
the Official Gazette, declare that any portion of the rural areas shall cease to be included therein and
upon the issue of such notification that portion shall be included in and form part of the urban areas;
(b) 1[2[the Corporation]] with the previous approval of the 3
*** Government may, by notification in
the Official Gazette,--
(i) exempt the rural areas or any portion thereof from such of the provisions of this Act as it
deems fit,
(ii) levy taxes, rates, fees and other charges in the rural areas or any portion thereof at rates
lower than those at which such taxes, rates, fees and other charges are levied in the urban areas or
exempt such areas or portion from any such tax, rate, fee or other charge;
(c) 1[2[the Corporation]] shall pay a Gaon Sabha---
(i) an amount equal to the proceeds of the tax on profession, trades, callings and
employments, as and when that tax is levied in the Gaon Sabha area, and
(ii) an amount equal to such portion of the proceeds of the property taxes on lands and
buildings in that area as may from time to time to be determined by 1[2[the Corporation]],after deducting the cost of collection from such proceeds.
Explanation.In this section the expressions Gaon Sabha and Gaon Sabha area have the same
meanings as in the Delhi Panchayat Raj Act, 1954 (Delhi Act 3 of 1955).
Notes:
1. Subs. by Delhi Act 12 of 2011, s. 2, for “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).
3. The word Central omitted by s. 130, ibid. (w.e.f. 1-10-1993).