The Delhi Municipal Corporation Act, 1957
Administered Ministry: Ministry of Home Affairs / Department of States
Section
Section 138 Tax when payable.
The tax on vehicles or animals shall be payable in advance in such number of instalments and in such manner as may be determined by bye-laws made in this behalf.
Section 139 Power of Commissioner to compound with livery stable keeper, etc., for tax.
The Commissioner may, with the approval of the Standing Committee, compound for any period not exceeding one year at a time, with any livery stable keeper or other person keeping vehicles for hire or animals for sale or hire, for a lump sum to be paid in respect of the vehicles or animals so kept in lieu of the taxes leviable under section 136 which such livery stable keeper or other person would otherwise be liable to pay.
Section 140 Theatre-tax.
Save as otherwise provided in the Act, there shall be levied a tax (referred to in this Act as theatre-tax) in respect of every cinema, theatre, circus, carnival and other place of entertainment to which persons are ordinarily admitted on payment for performances or shows held or conducted thereat, at such rates not exceeding those specified in the Fourth Schedule as 1[2[the Corporation]] may determine:
Provided that the theatre-tax shall not be levied in respect of any performance or show if the Commissioner is satisfied
(a) that the entire receipts from such performance or show will be devoted to philanthropic, religious or charitable purposes; or
(b) that the performance or show is of a wholly educational character; or
(c) that the performance or show is provided for partly educational or partly scientific purposes by a society not conducted or established for profit.
Provided that the theatre-tax shall not be levied in respect of any performance or show if the Commissioner is satisfied
(a) that the entire receipts from such performance or show will be devoted to philanthropic, religious or charitable purposes; or
(b) that the performance or show is of a wholly educational character; or
(c) that the performance or show is provided for partly educational or partly scientific purposes by a society not conducted or established for profit.
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).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
Section 141 Liability to pay theatre-tax.
Every proprietor, manager, or person incharge of a theatre, cinema, circus, carnival or other place of entertainment shall be liable to pay the theatre-tax and shall pay the same in advance before the commencement of the performances or shows:
Provided that the Commissioner may, with the approval of the Standing Committee, compound for any series of performances or shows or for any period not exceeding one month, with such proprietor, manager, or person for a lump sum to be paid for such series of performances or shows or for the performances or shows held or conducted during such period.
Provided that the Commissioner may, with the approval of the Standing Committee, compound for any series of performances or shows or for any period not exceeding one month, with such proprietor, manager, or person for a lump sum to be paid for such series of performances or shows or for the performances or shows held or conducted during such period.
Section 142 Omitted..
142. [Tax on advertisements.] Omitted by Delhi Act 3 of 2017, s. 173 (i) (w.e.f. 1-7-2017).
Section 143 Prohibition of advertisements without written permission of the Commissioner.
(1) No advertisement shall be erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or shall be displayed in any manner whatsoever in any place within Delhi without the written permission of the Commissioner granted in accordance with bye-laws made under this Act.
(2) The Commissioner shall not grant such permission if—
(a) the advertisement contravenes any bye-law made under this Act; or
(b) the tax, if any, due in respect of the advertisement has not been paid.
(3) Subject to the provisions of sub-section (2), in the case of an advertisement liable to the advertisement tax, the Commissioner shall grant permission for the period to which the payment of the tax relates and no fee shall be charged in respect of such permission.
(2) The Commissioner shall not grant such permission if—
(a) the advertisement contravenes any bye-law made under this Act; or
(b) the tax, if any, due in respect of the advertisement has not been paid.
(3) Subject to the provisions of sub-section (2), in the case of an advertisement liable to the advertisement tax, the Commissioner shall grant permission for the period to which the payment of the tax relates and no fee shall be charged in respect of such permission.
Section 144 Permission of the Commissioner to become void in certain cases.
The permission granted under section 143 shall become void in the following cases, namely:—
(a) if the advertisement contravenes any bye-law made under this Act;
(b) if any material change is made in the advertisement or any part thereof without the previous permission of the Commissioner;
(c) if the advertisement or any part thereof falls otherwise than through accident;
(d) if any addition or alteration is made to, or in the building, wall, hoarding, frame, post or structure upon or over which the advertisement is erected, exhibited, fixed or retained if such addition or alteration involves the disturbance of the advertisement or any part thereof; and
(e) if the building, wall, hoarding, frame, post or structure over which the advertisement is erected, exhibited, fixed or retained is demolished or destroyed.
(a) if the advertisement contravenes any bye-law made under this Act;
(b) if any material change is made in the advertisement or any part thereof without the previous permission of the Commissioner;
(c) if the advertisement or any part thereof falls otherwise than through accident;
(d) if any addition or alteration is made to, or in the building, wall, hoarding, frame, post or structure upon or over which the advertisement is erected, exhibited, fixed or retained if such addition or alteration involves the disturbance of the advertisement or any part thereof; and
(e) if the building, wall, hoarding, frame, post or structure over which the advertisement is erected, exhibited, fixed or retained is demolished or destroyed.
Section 145 Presumption in case of contravention.
Where any advertisement has been erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or displayed to public view from a public street or public place in contravention of the provisions of this Act or any bye-laws made thereunder, it shall be presumed, unless and until contrary is proved, that the contravention has been committed by the person or the persons on whose behalf the advertisement purports to be or the agents of such person or persons.
Section 146 Power of Commissioner in case of contravention.
If any advertisement is erected, exhibited, fixed or retained in contravention of the provisions of section 143, the Commissioner may require the owner or occupier of the land, building, wall, hoarding, frame, post or structure or vehicle upon, or over or in which the same is erected, exhibited, fixed or retained, to take down or remove such advertisement or may enter any land, building, property or vehicle and have the advertisement dismantled taken down or removed or spoiled, defaced or screened.
Section 147 Duty on transfer of property and method of assessment thereof.
(1) Save as otherwise provided in this Act, 1[2[the Corporation]] shall levy a duty on transfers of immovable property situated within the limits of 3[4[Delhi]] in accordance with the provisions hereafter in this section contained.
(2) The said duty shall be levied--
(a) in the form of a surcharge on the duty imposed by the Indian Stamp Act, 1899 (2 of 1899) as in force for the time being in the Union territory of Delhi, on every instrument of the description specified below, and
(b) at such rate as may be determined by 1[2[the Corporation]] not exceeding five per cent, on the amount specified below against such instruments:---
Description of instrument Amount on which duty should be levied
(i) Sale of immovable property. The amount or value of the consideration for the sale, as set forth in the instrument.
(ii) Exchange of immovable property. The value of the property of the greater value, as set forth in the instrument.
(iii) Gift of immovable property. The value of the property, as set forth in the instrument.
(iv) Mortgage with possession of immovable property. The amount secured by the mortgage as set forth in the instrument.
(v) Lease in perpetuity of immovable property. The amount equal to one-sixth of the whole amount or value of the rent which would be paid or delivered in respect of the first fifty years of the lease as set forth in the instrument.
5[(vi) Contract for transfer of immovable property Ninety percent of the value of the consideration for the transfer as set out in the contract.]
(2) The said duty shall be levied--
(a) in the form of a surcharge on the duty imposed by the Indian Stamp Act, 1899 (2 of 1899) as in force for the time being in the Union territory of Delhi, on every instrument of the description specified below, and
(b) at such rate as may be determined by 1[2[the Corporation]] not exceeding five per cent, on the amount specified below against such instruments:---
Description of instrument Amount on which duty should be levied
(i) Sale of immovable property. The amount or value of the consideration for the sale, as set forth in the instrument.
(ii) Exchange of immovable property. The value of the property of the greater value, as set forth in the instrument.
(iii) Gift of immovable property. The value of the property, as set forth in the instrument.
(iv) Mortgage with possession of immovable property. The amount secured by the mortgage as set forth in the instrument.
(v) Lease in perpetuity of immovable property. The amount equal to one-sixth of the whole amount or value of the rent which would be paid or delivered in respect of the first fifty years of the lease as set forth in the instrument.
5[(vi) Contract for transfer of immovable property Ninety percent of the value of the consideration for the transfer as set out in the contract.]
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).
3. Subs. by Delhi Act 12 of 2011, s. 2, for “Delhi” (w.e.f. 13-1-2012).
4. Subs. by Act 10 of 2022, s. 2, for “the area of the Corporation” (w.e.f. 22-5-2022).
5. Ins. by Delhi Act 6 of 2003, s. 23 (w.e.f. 1-8-2003).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
3. Subs. by Delhi Act 12 of 2011, s. 2, for “Delhi” (w.e.f. 13-1-2012).
4. Subs. by Act 10 of 2022, s. 2, for “the area of the Corporation” (w.e.f. 22-5-2022).
5. Ins. by Delhi Act 6 of 2003, s. 23 (w.e.f. 1-8-2003).
Section 148 Provisions applicable on the introduction of transfer duty.
On the introduction of the duty on transfers of property---
(a) section 27 of the Indian Stamp Act, 1899 (2 of 1899), as in force in Delhi shall be read as if it specifically required the particulars to be set forth separately in respect of property situated within and without Delhi;
(b) section 64 of the said Act shall be read as if it referred to 1[2[the Corporation]] as well as the Government.
(a) section 27 of the Indian Stamp Act, 1899 (2 of 1899), as in force in Delhi shall be read as if it specifically required the particulars to be set forth separately in respect of property situated within and without Delhi;
(b) section 64 of the said Act shall be read as if it referred to 1[2[the Corporation]] as well as the Government.
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).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
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.
(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.
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).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
Section 150 Imposition of other taxes.
(1) 1[2[The Corporation]] may, at a meeting, pass a resolution for the levy of any of the taxes specified in sub-section (2) of section 113, defining the maximum rate of the tax to be levied, the class or classes of persons or the description or descriptions of articles and properties to be taxed, the system of assessment to be adopted and the exemptions, if any, to be granted.
(2) Any resolution passed under sub-section (1) shall be submitted to the 3 *** Government for its sanction, and if sanctioned by that Government, shall come into force on and from such date as may be specified in the order of sanction.
(3) After a resolution has come into force under sub-section (2), 4[5[the Corporation]] may, subject to the maximum rate, pass a second resolution determining the actual rates at which the tax shall be leviable; and the tax shall come into force on the first day of the quarter of the year next following the date on which second resolution is passed.
(4) After a tax has been levied in accordance with the foregoing provisions of this section, the provisions of sub-section (2) of section 109, shall apply in relation to such tax as they apply in relation to any tax imposed under sub-section (1) of section 113.
(2) Any resolution passed under sub-section (1) shall be submitted to the 3 *** Government for its sanction, and if sanctioned by that Government, shall come into force on and from such date as may be specified in the order of sanction.
(3) After a resolution has come into force under sub-section (2), 4[5[the Corporation]] may, subject to the maximum rate, pass a second resolution determining the actual rates at which the tax shall be leviable; and the tax shall come into force on the first day of the quarter of the year next following the date on which second resolution is passed.
(4) After a tax has been levied in accordance with the foregoing provisions of this section, the provisions of sub-section (2) of section 109, shall apply in relation to such tax as they apply in relation to any tax imposed under sub-section (1) of section 113.
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).
3. The word Central omitted by Act 67 of 1993, s. 86 (w.e.f. 1-10-1993).
4. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
5. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
2. Subs. by Act 10 of 2022, s. 2, for “A Corporation” (w.e.f. 22-5-2022).
3. The word Central omitted by Act 67 of 1993, s. 86 (w.e.f. 1-10-1993).
4. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
5. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
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.
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).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
Section 152 Time and manner of payment of taxes.
1[152. Time and manner of payment of taxes.—(1) Save as otherwise provided in this Act, any tax levied under this Act shall be payable on such dates, in such number of installments and in such manner as may be determined by bye-laws made in this behalf:
Provided that if, on the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, there is any increase in the amount of property tax which was being paid or was payable immediately before the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, the difference in the amount of property tax in excess of fifty per cent above the tax being paid or being payable, shall be given effect to by stages covering a period of three years by dividing the amount of such increase in the property tax by three, the quotient being added to the amount of property tax which was payable immediately before the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, and to the amount of property tax which shall be payable respectively in each of the remaining two successive years after such addition.
(2) Where any person liable for the payment of property tax under this Act has failed to pay--
(a) such tax by the date as specified in sub-section (3) of section 123 B; or
(b) the arrear of tax, interest and penalty, if any, and any other sum in the nature of tax up to the 31st March of the preceding financial year;
he shall be liable to pay simple interest at the rate of one per cent for every month or part of the month comprising the period from the expiry of the due date, till the amount is actually paid.]
Provided that if, on the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, there is any increase in the amount of property tax which was being paid or was payable immediately before the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, the difference in the amount of property tax in excess of fifty per cent above the tax being paid or being payable, shall be given effect to by stages covering a period of three years by dividing the amount of such increase in the property tax by three, the quotient being added to the amount of property tax which was payable immediately before the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, and to the amount of property tax which shall be payable respectively in each of the remaining two successive years after such addition.
(2) Where any person liable for the payment of property tax under this Act has failed to pay--
(a) such tax by the date as specified in sub-section (3) of section 123 B; or
(b) the arrear of tax, interest and penalty, if any, and any other sum in the nature of tax up to the 31st March of the preceding financial year;
he shall be liable to pay simple interest at the rate of one per cent for every month or part of the month comprising the period from the expiry of the due date, till the amount is actually paid.]
1. Subs. by Delhi Act 6 of 2003, s. 24, for section 152 (w.e.f. 1-8-2003).
Section 152A Punishment for wilful default in payment of property tax, furnishing wrong information in return of assessment, etc.
1[152A. Punishment for wilful default in payment of property tax, furnishing wrong information in return of assessment, etc.---Whoever wilfully makes default in the payment of, or wilfully attempts in any manner whatsoever to evade, any tax, including amount of interest due and penalty levied under this Act, or furnishes any wrong information in the return of assessment, or wilfully fails to furnish in due time the return of property tax, or does not furnish information as asked for under any provision of this Act, he shall, without prejudice to any other penal provision under this Act to which he may be subject, be liable for penalty equal to fifty per cent. of the amount of tax so evaded or sought to be evaded.
Provided that the penalties so imposed shall be in addition to, and not in derogation of, any liability in respect of the payment of tax which the defaulter may have incurred.]
1. Ins. by Act 8 of 2026, s. 2 and Sch. (w.e.f. 15-5-2026).
Section 153 Presentation of bill.
(1) When any tax has become due, the Commissioner shall cause to be presented to the person liable for the payment thereof, a bill for the amount due:
1[Provided that such bill shall be presented in respect of a property tax due in respect of a property after carrying out physical survey or collection of relevant data in respect of that property if it is being assessed for the first time:
Provided further that no such bill shall be necessary in the case of—
(a) property tax payable on self-assessment of vacant land or covered space in any building;
(b) a tax on vehicles and animals; and
(c) a theatre-tax.]
(2) Every such bill shall specify the particulars of the tax and the period for which the charge is made.
1.Subs. by Act 8 of 2026, s. 2 ad Sch., for Proviso (w.e.f. 15-5-2026).
Section 154 Notice of demand and notice-fee.
(1) If the amount of the tax for which a bill has been presented under section 153, is not paid within fifteen days from the presentation thereof, or if the tax on vehicles and animals or the theatre-tax or the tax on advertisements is not paid after it has become due, the Commissioner may cause to be served upon the person liable for the payment of the same a notice of demand in the form set forth in the Seventh Schedule.
(2) For every notice of demand which the Commissioner causes to be served on any person under this section, a fee of such amount not exceeding five rupees as may be determined by bye-laws made in this behalf, shall be payable by the said person and shall be included in this cost of recovery.
(2) For every notice of demand which the Commissioner causes to be served on any person under this section, a fee of such amount not exceeding five rupees as may be determined by bye-laws made in this behalf, shall be payable by the said person and shall be included in this cost of recovery.
Section 155 Penalty in case of default of payment of taxes.
(1) If the person liable for the payment of any tax does not, within thirty days of the service of the notice of demand under section 154, pay the sum due and if no appeal is preferred against such tax, he shall be deemed to be in default.
(2) When the person liable for the payment of any tax is deemed to be in default under sub-section (1), such sum not exceeding twenty per cent, of the amount of the tax as may be determined by the Commissioner may be recovered from him by way of penalty, in addition to the amount of the tax and the notice fee, payable under sub-section (2) of section 154.
(3) The amount due as penalty under sub-section (2) shall be recoverable as an arrear of tax under this Act.
(2) When the person liable for the payment of any tax is deemed to be in default under sub-section (1), such sum not exceeding twenty per cent, of the amount of the tax as may be determined by the Commissioner may be recovered from him by way of penalty, in addition to the amount of the tax and the notice fee, payable under sub-section (2) of section 154.
(3) The amount due as penalty under sub-section (2) shall be recoverable as an arrear of tax under this Act.
Section 156 Recovery of tax.
(1) If the person liable for the payment of the tax does not, within thirty days from the service of the notice of demand, pay the amount due, such sum together with all costs and the penalty provided for in section 155, may be recovered under a warrant, issued in the form set forth in the Eighth Schedule, by distress and sale of the movable property or the attachment and sale of the immovable property, of the defaulter:
Provided that the Commissioner shall not recovery any sum the liability for which has been remitted on appeal under the provisions of this Act.
(2) Every warrant issued under this section shall be signed by the Commissioner.
Provided that the Commissioner shall not recovery any sum the liability for which has been remitted on appeal under the provisions of this Act.
(2) Every warrant issued under this section shall be signed by the Commissioner.