Section 114A:
Building tax.
1114A. Building tax.—For any building, the building tax shall be equal to the rate of building tax as may be prescribed by 2[3[a Corporation]] under section 114D multiplied by the annual value of the covered space of building determined under sub-section (1) of section 116E or section 116F.]
Notes:
1. Subs. by Delhi Act 6 of 2003, s. 5, for section 114 (w.e.f. 1-8-2003).