The Delhi Municipal Corporation Act, 1957
Administered Ministry: Ministry of Home Affairs / Department of States
Section
Section 175 Obligation to disclose liability.
(1) The Commissioner may, by written notice, call upon any inhabitant of Delhi to furnish such information as may be necessary for the purpose of ascertaining--
(a) whether such inhabitant is liable to pay any tax imposed by 1[2[the Corporation]] under this Act;
(b) at what amount he should be assessed; or
(c) the rateable value of the land or building which he occupies and the name and address of the owner or lessee thereof.
(2) If any person when called upon under sub-section (1) to furnish information neglects to furnish it within the period specified in this behalf by the Commissioner or furnishes information which is not true to the best of his knowledge or belief, he shall be liable, in addition to any penalty which may be imposed under this Act, to be assessed at such amount on account of tax as the Commissioner may deem proper, and the assessment so made shall, subject to the provisions of this Act, be final.
(a) whether such inhabitant is liable to pay any tax imposed by 1[2[the Corporation]] under this Act;
(b) at what amount he should be assessed; or
(c) the rateable value of the land or building which he occupies and the name and address of the owner or lessee thereof.
(2) If any person when called upon under sub-section (1) to furnish information neglects to furnish it within the period specified in this behalf by the Commissioner or furnishes information which is not true to the best of his knowledge or belief, he shall be liable, in addition to any penalty which may be imposed under this Act, to be assessed at such amount on account of tax as the Commissioner may deem proper, and the assessment so made shall, subject to the provisions of this Act, be final.
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 176 Immaterial error not to affect liability.
No assessment and no charge or demand on account of any tax shall be impeached or affected by reason only of any mistake in the name, residence, place of business or occupation of any person liable to pay the tax or in the description of any property or thing, or of any mistake in the amount of the assessment, charge or demand, or by reason only of clerical error or other defect of form, if the directions contained in this Act and the bye-laws made thereunder have in substance and effect been complied with; and it shall be enough in the case of any such tax on property or any assessment of value for the purpose of any such tax, if the property taxed or assessed is so described as to be generally known; and it shall not be necessary to name the owner or occupier thereof.
Section 177 General power of exemption.
1[2[The Corporation]] may, by resolution passed in this behalf, exempt either wholly or in part from the payment of any tax levied under this Act, any class of persons or any class of property or goods.
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 178 Omitted..
178. [Terminal tax on goods carried by railway, or road].Omitted by the Delhi Municipal Corporation (Amendment) Ordinance, 1993 (21 of 1993), (w.e.f. 30-1-1993).
Section 179 Omitted..
179. [Recovery of terminal taxes.] Omitted by the Delhi Municipal Corporation (Amendment) Ordinance, 1993 (21 of 1993), (w.e.f. 30-1-1993).
Section 180 Omitted..
180. [Payment by the Central Government to the Corporation and other local authorities.] Omitted by the Delhi Municipal Corporation (Amendment) Ordinance, 1993 (21 of 1993), (w.e.f. 30-1-1993).
Section 181 Omitted..
181. [Power of exemption. Omitted by the Delhi Municipal Corporation (Amendment) Ordinance, 1993 (21 of 1993), (w.e.f. 30-1-1993).
Section 182 Omitted..
182. [Powers and liabilities of persons authorised to collect terminal taxes.] Omitted by the Delhi Municipal Corporation (Amendment) Ordinance, 1993 (21 of 1993), (w.e.f. 30-1-1993).
Section 183 Omitted..
183. [Power to make rules.] Omitted by the Delhi Municipal Corporation (Amendment) Ordinance, 1993 (21 of 1993), (w.e.f. 30-1-1993).
Section 184 Omitted..
184. [Proceeds of entertainment tax.] Omitted by Delhi Act No. 11 of 2002, s. 4 (w.e.f. 1-4-1996).
Section 185 Power of Corporation to borrow.
(1) 1[2[The Corporation]] may, in pursuance of any resolution passed by it, borrow by way of debenture or otherwise on the security of all or any of the taxes, rates, cesses, fees and charges authorised by or under this Act, any sums of money which may be required--
(a) for acquiring any land which it has power to acquire;
(b) for erecting any building which it has power to erect;
(c) for the execution of any permanent work, the provision of any plant, or the doing of any other thing which it has power to execute, provide or do, if the cost of carrying out the purpose in question ought to be spread over a term of years;
3 [(d) to pay off any debt due to the Central Government or the Government;]
(e) to repay a loan previously raised under this Act or any other Act previously in force; or
(f) for any other purpose for which 4[5[the Corporation]] is, by virtue of this Act or any other law for the time being in force, authorised to borrow:
Provided that--
(i) no loan shall be raised without the previous sanction of the Central Government or without previous publication of the application for sanction under the Local Authorities Loans Act, 1914, (9 of 1914) and the rules made thereunder;
(ii) the amount of loan, the rate of interest and the terms including the date of floatation, the time and method of the repayment and the like shall be subject to the approval of the Central Government.
(2) When any sum of money has been borrowed under sub-section (1), no portion of any sum of money borrowed for any of the purposes referred to in clause (c) of sub-section (1) shall be applied to the payment of salaries and allowances to any municipal officers or other municipal employees other than those exclusively employed in connection with the carrying out of that purpose.
(a) for acquiring any land which it has power to acquire;
(b) for erecting any building which it has power to erect;
(c) for the execution of any permanent work, the provision of any plant, or the doing of any other thing which it has power to execute, provide or do, if the cost of carrying out the purpose in question ought to be spread over a term of years;
3 [(d) to pay off any debt due to the Central Government or the Government;]
(e) to repay a loan previously raised under this Act or any other Act previously in force; or
(f) for any other purpose for which 4[5[the Corporation]] is, by virtue of this Act or any other law for the time being in force, authorised to borrow:
Provided that--
(i) no loan shall be raised without the previous sanction of the Central Government or without previous publication of the application for sanction under the Local Authorities Loans Act, 1914, (9 of 1914) and the rules made thereunder;
(ii) the amount of loan, the rate of interest and the terms including the date of floatation, the time and method of the repayment and the like shall be subject to the approval of the Central Government.
(2) When any sum of money has been borrowed under sub-section (1), no portion of any sum of money borrowed for any of the purposes referred to in clause (c) of sub-section (1) shall be applied to the payment of salaries and allowances to any municipal officers or other municipal employees other than those exclusively employed in connection with the carrying out of that purpose.
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 Act 67 of 1993, s. 89, for clause (d) (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. Subs. by Act 67 of 1993, s. 89, for clause (d) (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 186 Time for repayment of money borrowed under section 185.
The time for the repayment of any money borrowed under section 185 shall in no case exceed sixty years and the time for repayment of any money borrowed for the purpose of discharging any previous loan shall not, except with the express sanction of the Central Government, extend beyond the unexpired portion of the period for which such previous loan was sanctioned.
Section 187 Form and effect of debentures.
All debentures issued under this Chapter shall be in such form as 1[2[Corporation]] may, with the previous sanction of 3[the Central 4[Government]], determine and shall be transferable in such manner as shall be therein expressed; and the right to sue in respect of the moneys secured by any of such debentures shall vest in the holders thereof for the time being without any preference by reason of some such debentures being prior in date to others.
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 "Central Government" (w.e.f. 13-1-2012).
4. Subs. by Act 10 of 2022, s. 2, for "Government" (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 "Central Government" (w.e.f. 13-1-2012).
4. Subs. by Act 10 of 2022, s. 2, for "Government" (w.e.f. 13-1-2012).
Section 188 Payment to survivors of joint payees.
When any debenture or security issued under this Act is payable to two or more persons jointly, and either or any of them dies, then notwithstanding anything in section 45 of the Indian Contract Act, 1872 (9 of 1872), the debenture or security shall be payable to the survivor or survivors of such person :
Provided that nothing in this section shall affect any claim by the legal representative of a deceased person against such survivor or survivors.
Provided that nothing in this section shall affect any claim by the legal representative of a deceased person against such survivor or survivors.
Section 189 Receipt by joint holders for interest or dividend.
When two or more persons are joint holders of any debenture or security issued under this Act, any one of such persons may give an effectual receipt for any interest or dividend payable in respect of such debenture or security, unless notice to the contrary has been given to 1[2[the Corporation]] by the other of such persons.
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 190 Maintenance and investment of sinking funds.
(1) 1[2[The Corporation]] shall maintain sinking funds for the repayment of money borrowed on debentures issued and shall pay every year into such sinking funds such sum as will be sufficient for the repayment within the period fixed for the loan of all moneys borrowed on the debentures issued.
(2) All money paid into the sinking funds shall, as soon as possible, be invested by the Commissioner in public securities and every such investment shall be reported by the Commissioner to 3[4[the Corporation]] within fifteen days.
(3) All dividends and other sums received in respect of any such investment shall, as soon as possible after receipt, be paid into the sinking funds and invested in the manner laid down in sub-section (2).
(4) When any part of a sinking fund is invested in Delhi municipal debentures, or is applied in paying off any part of a loan before the period fixed for repayment, the interest which would otherwise have been payable on such debentures or on such part of the loan shall be paid into the sinking fund and invested in the manner laid down in sub-section (2).
(5) Any investment made under this section may, subject to the provisions of sub-section (2), be varied or transposed.
(2) All money paid into the sinking funds shall, as soon as possible, be invested by the Commissioner in public securities and every such investment shall be reported by the Commissioner to 3[4[the Corporation]] within fifteen days.
(3) All dividends and other sums received in respect of any such investment shall, as soon as possible after receipt, be paid into the sinking funds and invested in the manner laid down in sub-section (2).
(4) When any part of a sinking fund is invested in Delhi municipal debentures, or is applied in paying off any part of a loan before the period fixed for repayment, the interest which would otherwise have been payable on such debentures or on such part of the loan shall be paid into the sinking fund and invested in the manner laid down in sub-section (2).
(5) Any investment made under this section may, subject to the provisions of sub-section (2), be varied or transposed.
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 “the Corporation” (w.e.f. 13-1-2012).
4. 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. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
4. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
Section 191 Application of sinking funds.
A sinking fund or any part thereof shall be applied in or towards the discharge of the loan or a part of the loan for which such fund was created, and until such loan or part is wholly discharged shall not be applied for any other purpose:
Provided that when any loan or part thereof has been consolidated under section 193, the Commissioner shall transfer to the sinking fund of the consolidated loan such part of the sinking funds of the original loans as may be proportionate to the amount of the original loans incorporated in the consolidated loan.
Provided that when any loan or part thereof has been consolidated under section 193, the Commissioner shall transfer to the sinking fund of the consolidated loan such part of the sinking funds of the original loans as may be proportionate to the amount of the original loans incorporated in the consolidated loan.
Section 192 Annual statement by Commissioner.
(1) The Commissioner shall, at the end of every year, submit to Corporation a statement showing—
(a) the amount which has been invested during the year under section 190;
(b) the date of the last investment made previous to the submission of the statement;
(c) the aggregate amount of the securities then in his hands; and
(d) the aggregate amount which has up to the date of the statement been applied under section 191, in or towards discharging loans.
(2) Every such statement shall be published in the Official Gazette.
(a) the amount which has been invested during the year under section 190;
(b) the date of the last investment made previous to the submission of the statement;
(c) the aggregate amount of the securities then in his hands; and
(d) the aggregate amount which has up to the date of the statement been applied under section 191, in or towards discharging loans.
(2) Every such statement shall be published in the Official Gazette.
Section 193 Power of Corporation to consolidate loans.
(1) Notwithstanding anything to the contrary contained in this Chapter, 1[2[the Corporation]] may consolidate all or any of its loans and for that purpose may invite tenders for a new loan (to be called the Delhi Municipal consolidated loan, 19----------) and invite holders of the municipal debentures to exchange their debentures for scrips of such loan.
(2) The terms of any such consolidated loan and the form of its scrip and the rates at which exchange into such consolidated loan shall be permitted shall be subject to the prior approval of the 3[4[Central Government]].
(3) The period for the exchanging of any such consolidated loan shall not, without the sanction of the Central Government, extend beyond the farthest date within which any of the loans to be consolidated would otherwise be repayable.
(4) 5[6[The Corporation]] shall provide for the repayment of any such consolidated loan by a sinking fund in the manner laid down in section 190, having regard to the amount transferred to such sinking fund under section 191.
(2) The terms of any such consolidated loan and the form of its scrip and the rates at which exchange into such consolidated loan shall be permitted shall be subject to the prior approval of the 3[4[Central Government]].
(3) The period for the exchanging of any such consolidated loan shall not, without the sanction of the Central Government, extend beyond the farthest date within which any of the loans to be consolidated would otherwise be repayable.
(4) 5[6[The Corporation]] shall provide for the repayment of any such consolidated loan by a sinking fund in the manner laid down in section 190, having regard to the amount transferred to such sinking fund under section 191.
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 “Central Government” (w.e.f. 13-1-2012).
4. Subs. by Act 10 of 2022, s. 2, for “Government” (w.e.f. 22-5-2022).
5. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
6. 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.Subs. by Delhi Act 12 of 2011, s. 2, for “Central Government” (w.e.f. 13-1-2012).
4. Subs. by Act 10 of 2022, s. 2, for “Government” (w.e.f. 22-5-2022).
5. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
6. Subs. by Act 10 of 2022, s. 2, for "A Corporation" (w.e.f. 22-5-2022).
Section 194 Priority of payments for interest and repayment of loans over other payments. 2 docs
All payments due from 1[2[the Corporation]] for interest on and repayment of loans shall be made in priority to all other payments due from 1[2[the Corporation]].
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).