The Delhi Municipal Corporation Act, 1957
Administered Ministry: Ministry of Home Affairs / Department of States
Section
Section 100 Municipal Fund to be kept in the State Bank of India.
1[100. Municipal Fund to be kept in the State Bank of India.—All moneys payable to the credit of the Municipal Fund in the General Account shall be received by the Commissioner and shall be forthwith paid into the State Bank of India to the credit of the said Account which shall be entitled The General Account of the Municipal Fund of the Corporation.]
1. Subs. by Delhi Act 12 of 2011, s. 14, for section 100 (w.e.f. 13-1-2012).
Section 101 Operation of the Accounts.
(1) Save as otherwise provided in this Act no payment shall be made by the State Bank of India out of the Municipal Fund except on a cheque signed by both--
(a) the Chief Accountant or an officer subordinate to him authorised by the standing Committee in this behalf; and
1 (b) the Commissioner or a Deputy Commissioner or an officer subordinate to the Commissioner authorised by the Standing Committee in this behalf.]
(2) Payment of any sum due by 2[3[the Corporation]] in excess of one hundred rupees shall be made by means of a cheque signed in accordance with sub-section (1) and not in any other way.
(3) Payments hot covered by sub-section (2) may be made in cash.
(a) the Chief Accountant or an officer subordinate to him authorised by the standing Committee in this behalf; and
1 (b) the Commissioner or a Deputy Commissioner or an officer subordinate to the Commissioner authorised by the Standing Committee in this behalf.]
(2) Payment of any sum due by 2[3[the Corporation]] in excess of one hundred rupees shall be made by means of a cheque signed in accordance with sub-section (1) and not in any other way.
(3) Payments hot covered by sub-section (2) may be made in cash.
1. Subs. by s. 74, ibid., for clause (b) (w.e.f. 1-10-1993).
2. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
2. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
Section 102 Payments not to be made unless covered by a budget-grant.
No payment of any sum out of the Municipal Fund shall be made unless the expenditure of the same is covered by a current budget-grant and a sufficient balance of such budget grant is still available notwithstanding any reduction or transfer thereof which may have been made under the provisions of this Act:
Provided that this section shall not apply to payments made in the following classes of cases namely:
(a) refund of taxes and other moneys which are authorised under this Act;
(b) repayment of moneys belonging to contractors or other persons and held in deposit and of moneys collected or credited to the Municipal Fund by mistake;
(c) sums payable in any of the following circumstances--
(i) under orders of the Central Government on failure of 1[2[the Corporation]] to take any action as required by that Government; or
(ii) under any other enactment for the time being in force; or
(iii) under the decree or order of a civil or criminal court passed against 1[2[the Corporation]] ; or
(iv) under a compromise of any claim, suit or other legal proceedings; or
(v) on account of cost incurred in taking immediate action by 1[2[the Corporation]] or any of the municipal authorities to avert a sudden threat of danger to the property of 1[2[the Corporation]] or to human life;
(d) temporary payments for works urgently required by the Central Government in the public interest;
(e) sums payable as compensation under this Act or under any rules, regulations or bye-laws made thereunder;
(f) expenses incurred by 1[2[the Corporation]] on special measures taken on the outbreak of dangerous diseases.
Provided that this section shall not apply to payments made in the following classes of cases namely:
(a) refund of taxes and other moneys which are authorised under this Act;
(b) repayment of moneys belonging to contractors or other persons and held in deposit and of moneys collected or credited to the Municipal Fund by mistake;
(c) sums payable in any of the following circumstances--
(i) under orders of the Central Government on failure of 1[2[the Corporation]] to take any action as required by that Government; or
(ii) under any other enactment for the time being in force; or
(iii) under the decree or order of a civil or criminal court passed against 1[2[the Corporation]] ; or
(iv) under a compromise of any claim, suit or other legal proceedings; or
(v) on account of cost incurred in taking immediate action by 1[2[the Corporation]] or any of the municipal authorities to avert a sudden threat of danger to the property of 1[2[the Corporation]] or to human life;
(d) temporary payments for works urgently required by the Central Government in the public interest;
(e) sums payable as compensation under this Act or under any rules, regulations or bye-laws made thereunder;
(f) expenses incurred by 1[2[the Corporation]] on special measures taken on the outbreak of dangerous diseases.
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 103 Duty of persons signing cheques.
Before any person signs a cheque in accordance with section 101, he shall satisfy himself that the sum for which the cheque is drawn is either—
(a) required for a purpose or work specifically sanctioned by the proper authority and covered by a current budget-grant, or
(b) required for any payment referred to, or specified in section 102.
(a) required for a purpose or work specifically sanctioned by the proper authority and covered by a current budget-grant, or
(b) required for any payment referred to, or specified in section 102.
Section 104 Procedure when money not covered by a budget-grant is expended.
Whenever any sum is expended under 1 [clause (c), (e) or (f)] of the proviso to section 102 the Commissioner, 2 [shall forthwith communicate the circumstances to the Standing Committee] 3 *** which may take, or recommend to the Corporation to take, such action under the provisions of this Act as shall, in the circumstances appear possible and expedient for covering the amount of the additional expenditure.
1. Subs. by Act 71 of 1971, s. 7(b) and the Second Schedule, for "clauses (c), (e) or (f)" (w.e.f. 3-11-1971).
2. Subs. by Act 67 of 1993, s. 75, for certain words and brackets (w.e.f. 1-10-1993).
3. The words "or the Delhi Transport Committee" omitted by Act 71 of 1971, s. 7(b) and the Second Schedule (w.e.f. 3-11-1971).
2. Subs. by Act 67 of 1993, s. 75, for certain words and brackets (w.e.f. 1-10-1993).
3. The words "or the Delhi Transport Committee" omitted by Act 71 of 1971, s. 7(b) and the Second Schedule (w.e.f. 3-11-1971).
Section 105 Application of Municipal Fund.
(1) The moneys from time to time credited to the Municipal Fund shall be applied in payment of all sums, charges and costs necessary for carrying out the provisions of this Act, and of the rules, regulations and bye-laws made thereunder, or of which payment is duly directed, sanctioned or required by or under any of the provisions of this Act.
(2) Such moneys shall likewise be applied in payment of all sums payable out of the Municipal Fund under any other enactment for the time being in force.
(2) Such moneys shall likewise be applied in payment of all sums payable out of the Municipal Fund under any other enactment for the time being in force.
Section 106 Temporary payments from the Municipal Fund for works urgently required for the public service.
(1) On the written requisition of a Secretary to the Central Government, 1 [the Commissioner], may at any time undertake the execution of any work certified by such Secretary to be urgently required in public interest, and for this purpose may temporarily make payments from the Municipal Fund so far as the same can be met without unduly interfering with the regular work of the municipal government.
(2) The cost of work so executed and of the establishment engaged in executing the same shall be paid by the Central Government and credited to the Municipal Fund.
(3) On the receipt of any requisition under sub-section (1) the Commissioner 2 *** 3 *** shall forthwith forward a copy thereof to 4[5[the Corporation together with a report of the steps taken by him in pursuance of the same.
(2) The cost of work so executed and of the establishment engaged in executing the same shall be paid by the Central Government and credited to the Municipal Fund.
(3) On the receipt of any requisition under sub-section (1) the Commissioner 2 *** 3 *** shall forthwith forward a copy thereof to 4[5[the Corporation together with a report of the steps taken by him in pursuance of the same.
1. Subs. by Act 67 of 1993, s. 76, for certain words and brackets (w.e.f. 1-10-1993).
2. The words and brackets "or as the case may be, the General Manager (Electricity)" omitted by s. 76, ibid. (w.e.f. 1-10-1993).
3. The words or the General Manager omitted by Act 71 of 1971, s. 7(b) and the Second Schedule (w.e.f. 3-11-1971).
4Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
5Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
2. The words and brackets "or as the case may be, the General Manager (Electricity)" omitted by s. 76, ibid. (w.e.f. 1-10-1993).
3. The words or the General Manager omitted by Act 71 of 1971, s. 7(b) and the Second Schedule (w.e.f. 3-11-1971).
4Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
5Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
Section 107 Investment of surplus moneys.
1[107. Investment of surplus moneys.--(1) Surplus money standing at the credit of General Account of the Municipal Fund which cannot immediately be applied for the purposes specified in section 105 shall be deposited in the State Bank of India or in such scheduled bank or banks as 2[3[the Corporation]] may select or be invested in public securities.
(2) The loss, if any, arising from such deposit of investment shall be debited to the General Accounts of the Municipal Fund.
(2) The loss, if any, arising from such deposit of investment shall be debited to the General Accounts of the Municipal Fund.
1. Subs. by Act 67 of 1993, s. 77, for section 107 (w.e.f. 1-10-1993).
2. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
2. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
Section 107A Constitution of Finance Commission.
1[107A. Constitution of Finance Commission.-- (1) The Administrator shall, as soon as may be, within one year from the commencement of the Constitution (Seventy-third Amendment) Act, 1992 and thereafter at the expiration of every fifth year constitute a Finance Commission to review the financial position of 2[3[the Corporation]] and to make recommendations to the Administrator as to,--
(a) the principles which should govern,--
(i) the distribution between the National Capital Territory of Delhi and 2[3[the Corporation]] of the net proceeds of the taxes, duties, tolls and fees leviable by the National Capital Territory of Delhi which may be divided between them.
(ii) the determination of the taxes, duties, tolls and fees which may be assigned to or appropriated by 2[3[the Corporation]] ;
(iii) the grants-in-aid to 2[3[the Corporation]] from the consolidated fund of the National Capital Territory of Delhi;
(b) the measures needed to improve the financial position of 2[3[the Corporation]];
(c) any other matter referred to the Finance Commission by the Administrator in the interest of sound finance of 2[3[the Corporation]].
(2) The Legislature of the National Capital Territory of Delhi, may by law provide for the composition of the Commission, the qualifications which shall be required for appointment of members thereof, and the manner in which they shall be selected.
(3) The Commission shall determine their procedure and shall have such powers in the performance of their functions as the Legislature of the National Capital Territory of Delhi, may, by law, confer on them.
(4) The Administrator shall cause every recommendation made by the Commission under this section together with an explanatory memorandum as to the action taken thereon to be laid before the Legislative Assembly of the National Capital Territory of Delhi.]
(a) the principles which should govern,--
(i) the distribution between the National Capital Territory of Delhi and 2[3[the Corporation]] of the net proceeds of the taxes, duties, tolls and fees leviable by the National Capital Territory of Delhi which may be divided between them.
(ii) the determination of the taxes, duties, tolls and fees which may be assigned to or appropriated by 2[3[the Corporation]] ;
(iii) the grants-in-aid to 2[3[the Corporation]] from the consolidated fund of the National Capital Territory of Delhi;
(b) the measures needed to improve the financial position of 2[3[the Corporation]];
(c) any other matter referred to the Finance Commission by the Administrator in the interest of sound finance of 2[3[the Corporation]].
(2) The Legislature of the National Capital Territory of Delhi, may by law provide for the composition of the Commission, the qualifications which shall be required for appointment of members thereof, and the manner in which they shall be selected.
(3) The Commission shall determine their procedure and shall have such powers in the performance of their functions as the Legislature of the National Capital Territory of Delhi, may, by law, confer on them.
(4) The Administrator shall cause every recommendation made by the Commission under this section together with an explanatory memorandum as to the action taken thereon to be laid before the Legislative Assembly of the National Capital Territory of Delhi.]
1. Subs. by Act 67 of 1993, s. 77, for section 107 (w.e.f. 1-10-1993).
2.Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
3.Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
2.Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
3.Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
Section 108 Constitution of special funds.
(1) 1[2[The Corporation]] shall constitute such special fund or funds as may be prescribed by regulations and such other funds necessary for the purposes of this Act as may be so prescribed.
(2) The constitution and disposal of such funds shall be effected in the manner laid down by regulations.
(2) The constitution and disposal of such funds shall be effected in the manner laid down by regulations.
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 "Every Corporation" (w.e.f. 22-5-2022).
2. Subs. by Act 10 of 2022, s. 2, for "Every Corporation" (w.e.f. 22-5-2022).
Section 109 Adoption of budget estimates.
1 [(1) 2[3[The Corporation]] shall, on or before the 31st day of March of every year, adopt for the ensuing year the budget estimate which shall be an estimate of the income and expenditure of 4[5[the Corporation]] to be received and incurred on account of the municipal government of 6[7[Delhi]].]
(2) On or before the 15th day of February of each year 4[5[the Corporation]] shall determine the rates at which various municipal taxes, rates and cesses shall be levied in the next following year and save as otherwise provided in this Act the rates so fixed shall not be subsequently altered for the year for which they have been fixed.
(3) Budget estimates shall be prepared in such form as may be approved by the Standing Committee and presented and adopted in such manner and shall provide for all such matters as are prescribed by regulations made in this behalf.
(2) On or before the 15th day of February of each year 4[5[the Corporation]] shall determine the rates at which various municipal taxes, rates and cesses shall be levied in the next following year and save as otherwise provided in this Act the rates so fixed shall not be subsequently altered for the year for which they have been fixed.
(3) Budget estimates shall be prepared in such form as may be approved by the Standing Committee and presented and adopted in such manner and shall provide for all such matters as are prescribed by regulations made in this behalf.
1. Subs. by Act 67 of 1993, s. 78, for sub-section (1) (w.e.f. 1-10-1993).
2. Subs. by Delhi Act 12 of 2011, s. 2, for "the Corporation" (w.e.f. 13-1-2012).
3Subs. by Act 10 of 2022, s. 2, for "Every Corporation" (w.e.f. 22-5-2022).
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).
6.Subs. by Delhi Act 12 of 2011, s. 2, for "the area of the Corporation" (w.e.f. 13-1-2012).
7. Subs. by Act 10 of 2011, s. 2, for "Delhi" (w.e.f. 22-5-2022).
2. Subs. by Delhi Act 12 of 2011, s. 2, for "the Corporation" (w.e.f. 13-1-2012).
3Subs. by Act 10 of 2022, s. 2, for "Every Corporation" (w.e.f. 22-5-2022).
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).
6.Subs. by Delhi Act 12 of 2011, s. 2, for "the area of the Corporation" (w.e.f. 13-1-2012).
7. Subs. by Act 10 of 2011, s. 2, for "Delhi" (w.e.f. 22-5-2022).
Section 110 Power of Corporation to alter budget estimates.
1 [(1) On the recommendation of the Standing Committee in respect of the budget estimate, 2[3[the Corporation]] may from time to time, during the year,--
(i) increase the amount of budget grant under any head;
(ii) make an additional budget grant for the purpose of meeting any special or unforeseen requirement arising during the said year; or
(iii) reduce the amount of the budget grant under any head:
Provided that due regard shall be had to all the requirements of this act and in making any increase or any additional budget grant the estimated cash balance at the close of the year shall not be reduced below the sum of one lakh rupees or such higher sum as 2[3[the Corporation]] may determine in respect of the budget estimate.]
(2) Every increase in a budget-grant and every additional budget-grant made in any year under subsection (1) shall be deemed to be included in the budget estimates finally adopted for that year.
(3) The Standing Committee may from time to time during the year--
(a) reduce the amount of a budget-grant; or
(b) Sanction the transfer of any amount within a budget-grant:
Provided that every reduction if it exceeds five hundred rupees shall be reported forthwith by Standing Committee to 2[3[the Corporation]] and the Standing Committee and the Commissioner shall give effect to any order that may be passed by 2[3[the Corporation]] in relation thereto.
(4) The Commissioner may from time to time during the year, sanction the transfer of any amount not exceeding five thousand rupees within a minor head if such transfer does not involve a recurring liability:
Provided that every such transfer, if it exceeds five hundred rupees, shall be reported forthwith by the Commissioner to the Standing Committee and the Commissioner shall give effect to any order that may be passed by that Committee in relation thereto,
4 * * * * *
(i) increase the amount of budget grant under any head;
(ii) make an additional budget grant for the purpose of meeting any special or unforeseen requirement arising during the said year; or
(iii) reduce the amount of the budget grant under any head:
Provided that due regard shall be had to all the requirements of this act and in making any increase or any additional budget grant the estimated cash balance at the close of the year shall not be reduced below the sum of one lakh rupees or such higher sum as 2[3[the Corporation]] may determine in respect of the budget estimate.]
(2) Every increase in a budget-grant and every additional budget-grant made in any year under subsection (1) shall be deemed to be included in the budget estimates finally adopted for that year.
(3) The Standing Committee may from time to time during the year--
(a) reduce the amount of a budget-grant; or
(b) Sanction the transfer of any amount within a budget-grant:
Provided that every reduction if it exceeds five hundred rupees shall be reported forthwith by Standing Committee to 2[3[the Corporation]] and the Standing Committee and the Commissioner shall give effect to any order that may be passed by 2[3[the Corporation]] in relation thereto.
(4) The Commissioner may from time to time during the year, sanction the transfer of any amount not exceeding five thousand rupees within a minor head if such transfer does not involve a recurring liability:
Provided that every such transfer, if it exceeds five hundred rupees, shall be reported forthwith by the Commissioner to the Standing Committee and the Commissioner shall give effect to any order that may be passed by that Committee in relation thereto,
4 * * * * *
1. Subs. by Act 67 of 1993, s. 79, for sub-section (1) (w.e.f. 1-10-1993).
2. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
4. Omitted by Act 67 of 1993, s. 79 (w.e.f. 1-10-1993).
2. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
4. Omitted by Act 67 of 1993, s. 79 (w.e.f. 1-10-1993).
Section 111 Power of Corporation to re-adjust income and expenditure during the year.
(1) If at any time during the year it appears to 1[2[the Corporationo]] that, notwithstanding any reduction of budget-grant that has been made under section 110 the income of the Municipal Fund during the same year will not suffice to meet the expenditure sanctioned in the budget estimates of that year and to leave at the close of the year the cash balance specified in or determined under the proviso to sub-section (1) of section 110, then, it shall be incumbent on 1[2[the Corporation]] to sanction forthwith any measures which it may consider necessary for adjusting the year's income to the expenditure.
(2) For the purposes of sub-section (1), 1[2[the Corporation]] may either diminish the sanctioned expenditure of the year so far as it may be possible so to do with regard to all the requirements of this Act, or have recourse to supplementary taxation under section 151 or to an increase of the rates of cesses, fees, fares and other charges leviable under this Act, or to adopt all or any of those methods.
(2) For the purposes of sub-section (1), 1[2[the Corporation]] may either diminish the sanctioned expenditure of the year so far as it may be possible so to do with regard to all the requirements of this Act, or have recourse to supplementary taxation under section 151 or to an increase of the rates of cesses, fees, fares and other charges leviable under this Act, or to adopt all or any of those methods.
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 112 Provisions as to unexpended budget-grant.
If the whole or arty part of any budget-grant included in the budget estimates for a year remains unexpended at the close of that year, and the amount thereof has not been taken into account in the opening balance entered in the budget estimates of any of the next two following years, the Standing Committee 1 *** may sanction the expenditure of such budget-grant or the unexpended portion thereof during the next two following years for the completion of the purpose or object for which the budget-grant was originally made and not for any other purpose or object.
1. Certain words omitted by Act 67 of 1993, s. 80 (w.e.f. 1-10-1993).
Section 113 Taxes to be imposed by the Corporation under this Act.
(1) 1[2[The Corporation]] shall, for the purposes of this Act, levy the following taxes, namely:---
(a) property taxes;
(b) a tax on vehicles and animals;
(c) a theatre-tax;
(d) a tax on advertisements other than advertisements published in the newspapers;
(e) a duty on the transfer of property; and
(f) a tax on buildings payable along with the application for sanction of the building plan.
(2) In addition to the taxes specified in sub-section (1), 3[4[the Corporation]] may, for the purposes of this Act, levy any of the following taxes, namely:---
(a) an education cess;
(b) a local rate on land revenues;
(c) a tax on professions, trades, callings and employments;
(d) a tax on the consumption, 5 [sale or supply] of electricity;
(e) a betterment tax on the increase in urban land values caused by the execution of any development or improvement work;
(f) a tax on boats; and
(g) tolls.
(3) The taxes specified in sub-section (1) sub-section (2) shall be levied, assessed and collected in accordance with the provisions of this Act and the bye-laws made thereunder.
6[Explanation.In this Chapter, person shall, unless the context otherwise requires, include a company, a society registered under any law for the time being in force, an association of individuals, a partnership, and a Hindu undivided family.]
(a) property taxes;
(b) a tax on vehicles and animals;
(c) a theatre-tax;
(d) a tax on advertisements other than advertisements published in the newspapers;
(e) a duty on the transfer of property; and
(f) a tax on buildings payable along with the application for sanction of the building plan.
(2) In addition to the taxes specified in sub-section (1), 3[4[the Corporation]] may, for the purposes of this Act, levy any of the following taxes, namely:---
(a) an education cess;
(b) a local rate on land revenues;
(c) a tax on professions, trades, callings and employments;
(d) a tax on the consumption, 5 [sale or supply] of electricity;
(e) a betterment tax on the increase in urban land values caused by the execution of any development or improvement work;
(f) a tax on boats; and
(g) tolls.
(3) The taxes specified in sub-section (1) sub-section (2) shall be levied, assessed and collected in accordance with the provisions of this Act and the bye-laws made thereunder.
6[Explanation.In this Chapter, person shall, unless the context otherwise requires, include a company, a society registered under any law for the time being in force, an association of individuals, a partnership, and a Hindu undivided family.]
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).
5. Subs. by Act 42 of 1961, s. 7, for "or sale" (w.e.f. 12-9-1961).
6. Ins. by Delhi Act 6 of 2003, s. 4 (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 "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).
5. Subs. by Act 42 of 1961, s. 7, for "or sale" (w.e.f. 12-9-1961).
6. Ins. by Delhi Act 6 of 2003, s. 4 (w.e.f. 1-8-2003).
Section 114 Components of property tax.
1[114. Components of property tax.Save as otherwise provided in this Act, the property taxes shall be levied on lands and buildings in Delhi and shall consist of the following, namely:--
(a) a building tax, and
(b) a vacant land tax.]
(a) a building tax, and
(b) a vacant land tax.]
1. Subs. by Delhi Act 6 of 2003, s. 5, for section 114 (w.e.f. 1-8-2003).
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.]
1. Subs. by Delhi Act 6 of 2003, s. 5, for section 114 (w.e.f. 1-8-2003).
Section 114B Rebate for senior citizens, women and physically challenged persons.
1[114B. Rebate for senior citizens, women and physically challenged persons.---In the case of any self-occupied residential building singly owned by a man who is sixty-five years or more in age or by a woman irrespective of her age or a physically challenged person as may be defined in the bye-laws, irrespective of age, or jointly owned by any of these categories, 2[3[the Corporation]] may specify a rebate on the building tax not exceeding thirty per cent of the tax due on the covered space of such building up to one hundred square metres of the covered space:
Provided that such rebate shall not be available for more than one residential building within the jurisdiction of the National Capital Territory of Delhi.]
Provided that such rebate shall not be available for more than one residential building within the jurisdiction of the National Capital Territory of Delhi.]
1. Subs. by Delhi Act 6 of 2003, s. 5, for section 114 (w.e.f. 1-8-2003).
2. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
2. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
Section 114C Vacant land tax.
1[114C. Vacant land tax.—The vacant land tax in respect of any premises shall be equal to the rate of vacant land tax as may be specified by 2[3[the Corporation]] under section 114E multiplied by the annual value of the vacant land determined under sub-section (3) of section 116E;
Provided that where there is any construction on the land and the area of plinth of such building is in excess of such percentage of the area of the plot, as may be prescribed in the bye-laws, no vacant land tax shall be levied.
Provided that where there is any construction on the land and the area of plinth of such building is in excess of such percentage of the area of the plot, as may be prescribed in the bye-laws, no vacant land tax shall be levied.
1. Subs. by Delhi Act 6 of 2003, s. 5, for section 114 (w.e.f. 1-8-2003).
2. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
2. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
Section 114D Rate of building tax.
1[114D. Rate of building tax.--Save as otherwise provided in this Act, the base rate of property tax on buildings in Delhi shall be between a minimum of six per cent, and a maximum of twenty per cent, of the annual values of such buildings as may be specified by 2[3[the Corporation]] from time to time: Provided that 2[3[the Corporation]] may, at any time, prescribe fixed rates between the minimum and the maximum rates of tax as aforesaid for different colonies or for different groups of buildings in such colonies:
Provided further that 2[3[the Corporation]] may also introduce graduated rates of tax within the minimum and the maximum rates of tax as aforesaid on the basis of straight line system or any other system as may be specified by 2[3[the Corporation]].
Explanation.---Straight line system shall mean the system in which the rate of tax is equivalent to the annual value of a property (X) divided by the minimum annual value (X1) and Y being added to the quotient so arrived, Y being the difference between the maximum rate of tax and the quotient of maximum (X2) and minimum (X1) annual values.
Provided further that 2[3[the Corporation]] may also introduce graduated rates of tax within the minimum and the maximum rates of tax as aforesaid on the basis of straight line system or any other system as may be specified by 2[3[the Corporation]].
Explanation.---Straight line system shall mean the system in which the rate of tax is equivalent to the annual value of a property (X) divided by the minimum annual value (X1) and Y being added to the quotient so arrived, Y being the difference between the maximum rate of tax and the quotient of maximum (X2) and minimum (X1) annual values.
1. Subs. by Delhi Act 6 of 2003, s. 5, for section 114 (w.e.f. 1-8-2003).
2. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
2. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).