The Delhi Municipal Corporation Act, 1957
Administered Ministry: Ministry of Home Affairs / Department of States
Section
Section 114E Rate of vacant land tax.
[1114E. Rate of vacant land tax.—Save as otherwise provided in this Act, the rate of tax on vacant lands in Delhi shall be between a minimum of six per cent, and a maximum of twenty per cent, of the annual value of such lands as may be specified by 2[3[the Corporation]] from time to time.
Provided that 2[3[the Corporation]] may, at any time, specify fixed rates between the minimum and the maximum rates of tax as aforesaid for different colonies or for different groups of vacant lands 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 have the same meaning as in the Explanation to the second proviso to section 114D.]
Provided that 2[3[the Corporation]] may, at any time, specify fixed rates between the minimum and the maximum rates of tax as aforesaid for different colonies or for different groups of vacant lands 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 have the same meaning as in the Explanation to the second proviso to section 114D.]
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 115 Exemption of vacant lands and buildings from property tax.
1[115. Exemption of vacant lands and buildings from property tax.(1) Save as otherwise provided in this Act, property tax shall be levied on all vacant lands and buildings in Delhi except
(i) vacant lands and buildings (other than dwelling houses) exclusively used for agricultural purposes in accordance with the guidelines prescribed in the bye-laws;
(ii) any vacant land or building included in any village a badi, which is occupied for residential purpose by any original owner or his legal heir, subject to a maximum of one hundred square metres of covered space;
(iii) vacant lands or buildings or portions thereof, exclusively used for the purpose of public worship;
(iv) vacant land or buildings or portions thereof, exclusively occupied and used, with the approval of 2[3[the Corporation]], for the purpose of public charity as may be specified in the bye-laws or for the purpose of medical relief to, or education of, the poor, free of charge;
(v) vacant lands or buildings exclusively used for the purpose of public burial or as cremation ground, or any other place used for the disposal of the dead, duly registered under this Act;
(vi) such heritage lands or buildings as are specifically notified for exemption by 2[3[the Corporation]] as also such premises as are so specified by the Archeological Survey of India;
(vii) vacant lands and buildings owned exclusively by war widows, gallantry award winners in Defence Forces, Police and Paramilitary Forces as also civilians who have received bravery awards of the highest order from the Government including Annual Bravery Awards given by the President:
Provided that the exemption shall be subject to the condition that
(a) The premises in question is in self-occupation for residential use and no portion thereof is let out for any purpose, whatsoever;
(b) In case the person concerned has more than one property in Delhi, the exemption shall be applicable to only one property which is permanently used for self-residence;
(c) The benefit of exemption shall be limited to the life time of the person concerned, except where the award has been granted posthumously, in which case the exemption will be granted to the widow of the gallantry award winner;
(viii) vacant lands and buildings owned by, or vested in, 2[3[the Corporation]] but not leased out or rented out, and in respect of which the property tax, if levied, would, under the provisions of this Act, be leviable primarily on 2[3[the Corporation]].
Explanation-- For the purpose of clause (iii), no portion of any vacant land or building where any trade or business is carried on, or which is used for residential purpose, or in respect of which any rent or income is derived, shall be deemed not to be exclusively used for public worship and such portion of such vacant land or building shall be assessed as a separate unit of assessment.
(2) The Commissioner shall cause to be maintained a register showing separately the vacant lands and buildings exempted from the property tax under sub-section (1) in such form as may be specified by 2[3[theCorporation]], and such register shall be open to the public for inspection.
(3) 2[3[the Corporation]] may levy on such vacant lands and covered space of buildings as are exempt from the property tax, service charge on such scale, as may be provided under this Act or as prescribed by 2[3[the Corporation]]:
Provided that the service charge so levied shall not be less than seventy five per cent of the amount that would have been payable as property tax for the covered space of the building or the vacant land as referred to in section 114D or section 114E.
(i) vacant lands and buildings (other than dwelling houses) exclusively used for agricultural purposes in accordance with the guidelines prescribed in the bye-laws;
(ii) any vacant land or building included in any village a badi, which is occupied for residential purpose by any original owner or his legal heir, subject to a maximum of one hundred square metres of covered space;
(iii) vacant lands or buildings or portions thereof, exclusively used for the purpose of public worship;
(iv) vacant land or buildings or portions thereof, exclusively occupied and used, with the approval of 2[3[the Corporation]], for the purpose of public charity as may be specified in the bye-laws or for the purpose of medical relief to, or education of, the poor, free of charge;
(v) vacant lands or buildings exclusively used for the purpose of public burial or as cremation ground, or any other place used for the disposal of the dead, duly registered under this Act;
(vi) such heritage lands or buildings as are specifically notified for exemption by 2[3[the Corporation]] as also such premises as are so specified by the Archeological Survey of India;
(vii) vacant lands and buildings owned exclusively by war widows, gallantry award winners in Defence Forces, Police and Paramilitary Forces as also civilians who have received bravery awards of the highest order from the Government including Annual Bravery Awards given by the President:
Provided that the exemption shall be subject to the condition that
(a) The premises in question is in self-occupation for residential use and no portion thereof is let out for any purpose, whatsoever;
(b) In case the person concerned has more than one property in Delhi, the exemption shall be applicable to only one property which is permanently used for self-residence;
(c) The benefit of exemption shall be limited to the life time of the person concerned, except where the award has been granted posthumously, in which case the exemption will be granted to the widow of the gallantry award winner;
(viii) vacant lands and buildings owned by, or vested in, 2[3[the Corporation]] but not leased out or rented out, and in respect of which the property tax, if levied, would, under the provisions of this Act, be leviable primarily on 2[3[the Corporation]].
Explanation-- For the purpose of clause (iii), no portion of any vacant land or building where any trade or business is carried on, or which is used for residential purpose, or in respect of which any rent or income is derived, shall be deemed not to be exclusively used for public worship and such portion of such vacant land or building shall be assessed as a separate unit of assessment.
(2) The Commissioner shall cause to be maintained a register showing separately the vacant lands and buildings exempted from the property tax under sub-section (1) in such form as may be specified by 2[3[theCorporation]], and such register shall be open to the public for inspection.
(3) 2[3[the Corporation]] may levy on such vacant lands and covered space of buildings as are exempt from the property tax, service charge on such scale, as may be provided under this Act or as prescribed by 2[3[the Corporation]]:
Provided that the service charge so levied shall not be less than seventy five per cent of the amount that would have been payable as property tax for the covered space of the building or the vacant land as referred to in section 114D or section 114E.
1. Subs. by Delhi Act 6 of 2002, s. 7, for section 115 (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).
4. Certain words omitted by s. 82, ibid. (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. Certain words omitted by s. 82, ibid. (w.e.f. 1-10-1993).
Section 115A Unit of assessment.
1[115A. Unit of assessment.—(1) Every building and every vacant land shall be assessed as a single unit:
Provided that where portions of any building or vacant land are separately owned so as to be entirely independent and capable of separate enjoyment, notwithstanding the fact that access to such separate portions is made through a common passage or a common stair case, as the case may be, such separately owned portions may be assessed separately.
(2) All buildings, to the extent they are contiguous or are within the same cartilage or are on the same foundation and are owned by the same owner or co-owners as an undivided property, shall be treated as one unit for the purpose of assessment under this Act:
Provided that if any such building is sub-divided into separate shares which are not entirely independent and capable of separate enjoyment, the Commissioner may, on application from the owners or the coowners, apportion the valuation and assessment of such building among the co-owners according to the value of their respective shares, treating the entire building as a single unit.
(3) Each residential unit with its percentage of the undivided interest in the common areas and facilities, constructed or purchased and owned by, or under the control of, any housing co-operative society registered under any law regulating co-operative housing for the time being in force, shall be assessed separately.
(4) Each apartment and its percentage of the undivided interest in the common areas and facilities in a building within the meaning of any law regulating apartment ownership for the time being in force, shall be assessed separately.
(5) If the ownership of any vacant land or building or any portion thereof is sub-divided into separate shares, or if more than one adjoining vacant land or building or portion thereof comes under one ownership by amalgamation, the Commissioner may, on an application from the owner or the co-owners, as the case may be, separate, or amalgamate, as the case may be, such vacant land or building or portion thereof so as to ensure conformity with the provisions of this section.
(6) Notwithstanding any assessment made in respect of any vacant lands or buildings before the commencement of the Delhi Municipal Corporation (Amendment) Act, 2003, the Commissioner may, on his own or otherwise, amalgamate, or separate, or continue to assess, such vacant lands or buildings or portions thereof so as to ensure conformity with the provisions of this section.
(7) The Commissioner shall, upon an application made in this behalf by an owner, lessee, sub-lessee, or occupier of any vacant land or building and upon payment of such fee as may be prescribed in the byelaws, furnish to such owner, lessee, sub-lessee, or occupier, as the case may be, information regarding the apportionment of the property tax on such vacant land or building among the several occupiers of such vacant land or building for the current period of assessment or for any preceding period of assessment:
Provided that nothing in this sub-section shall prevent 2[3[the Corporation]] from recovering the arrear dues on account of property tax from any such person, jointly or severally.
Provided that where portions of any building or vacant land are separately owned so as to be entirely independent and capable of separate enjoyment, notwithstanding the fact that access to such separate portions is made through a common passage or a common stair case, as the case may be, such separately owned portions may be assessed separately.
(2) All buildings, to the extent they are contiguous or are within the same cartilage or are on the same foundation and are owned by the same owner or co-owners as an undivided property, shall be treated as one unit for the purpose of assessment under this Act:
Provided that if any such building is sub-divided into separate shares which are not entirely independent and capable of separate enjoyment, the Commissioner may, on application from the owners or the coowners, apportion the valuation and assessment of such building among the co-owners according to the value of their respective shares, treating the entire building as a single unit.
(3) Each residential unit with its percentage of the undivided interest in the common areas and facilities, constructed or purchased and owned by, or under the control of, any housing co-operative society registered under any law regulating co-operative housing for the time being in force, shall be assessed separately.
(4) Each apartment and its percentage of the undivided interest in the common areas and facilities in a building within the meaning of any law regulating apartment ownership for the time being in force, shall be assessed separately.
(5) If the ownership of any vacant land or building or any portion thereof is sub-divided into separate shares, or if more than one adjoining vacant land or building or portion thereof comes under one ownership by amalgamation, the Commissioner may, on an application from the owner or the co-owners, as the case may be, separate, or amalgamate, as the case may be, such vacant land or building or portion thereof so as to ensure conformity with the provisions of this section.
(6) Notwithstanding any assessment made in respect of any vacant lands or buildings before the commencement of the Delhi Municipal Corporation (Amendment) Act, 2003, the Commissioner may, on his own or otherwise, amalgamate, or separate, or continue to assess, such vacant lands or buildings or portions thereof so as to ensure conformity with the provisions of this section.
(7) The Commissioner shall, upon an application made in this behalf by an owner, lessee, sub-lessee, or occupier of any vacant land or building and upon payment of such fee as may be prescribed in the byelaws, furnish to such owner, lessee, sub-lessee, or occupier, as the case may be, information regarding the apportionment of the property tax on such vacant land or building among the several occupiers of such vacant land or building for the current period of assessment or for any preceding period of assessment:
Provided that nothing in this sub-section shall prevent 2[3[the Corporation]] from recovering the arrear dues on account of property tax from any such person, jointly or severally.
1.Subs. by Delhi Act 6 of 2002, s. 7, for section 115 (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 116 Constitution of Municipal Valuation Committee.
1[116. Constitution of Municipal Valuation Committee.--(1) The Government shall as soon as may be after the commencement of the Delhi Municipal Corporation (Amendment) Act, 2003, and thereafter at the expiration of every third year, constitute by notification in the Official Gazette, a Municipal Valuation Committee.
(2) The Municipal Valuation Committee shall consist of--
(a) a Chairperson, and
(b) such other members, being not less than two and not more than six, as the Government may determine.
(3) The Chairperson and the other members of the Municipal Valuation Committee shall be appointed by the Government and the qualifications and experience requisite for their appointment, the manner of selection, and other terms and conditions of service including salaries and allowances, tenure of office shall be such as the Government may by rules determine.
(4) The salaries and allowances of the Chairperson and the other members of the Municipal Valuation Committee shall be paid from the Municipal Fund.
(5) The functions of the Municipal Valuation Committee shall be
(a) to make recommendations to 2[3[the Corporation]] on matters relating to classification of vacant lands and buildings in any ward of Delhi into colonies and groups of lands and buildings and fixation of base value per unit area of vacant land or per unit area of covered space of building and factors for increase or decrease, or for no increase or decrease, thereof;
(b) to consider objections under section 116C, and to make recommendation thereon; and
(c) to perform such other functions as the Government may require.]
(2) The Municipal Valuation Committee shall consist of--
(a) a Chairperson, and
(b) such other members, being not less than two and not more than six, as the Government may determine.
(3) The Chairperson and the other members of the Municipal Valuation Committee shall be appointed by the Government and the qualifications and experience requisite for their appointment, the manner of selection, and other terms and conditions of service including salaries and allowances, tenure of office shall be such as the Government may by rules determine.
(4) The salaries and allowances of the Chairperson and the other members of the Municipal Valuation Committee shall be paid from the Municipal Fund.
(5) The functions of the Municipal Valuation Committee shall be
(a) to make recommendations to 2[3[the Corporation]] on matters relating to classification of vacant lands and buildings in any ward of Delhi into colonies and groups of lands and buildings and fixation of base value per unit area of vacant land or per unit area of covered space of building and factors for increase or decrease, or for no increase or decrease, thereof;
(b) to consider objections under section 116C, and to make recommendation thereon; and
(c) to perform such other functions as the Government may require.]
1. Subs. by Delhi Act 6 of 2003, s. 8, for section 116 (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 116A Classification of vacant lands and buildings into colonies and groups and specification of base unit area values therefore.
1[116A. Classification of vacant lands and buildings into colonies and groups and specification of base unit area values therefore.---(1) The Municipal Valuation Committee shall recommend the classification of the vacant lands and buildings in any ward of Delhi, referred to in section 5, into colonies and groups of lands and buildings after taking into account the following parameters:--
(a) settlement pattern such as plotted housing, group housing, colony with flats only, urban village, unauthorized colony, resettlement colony, rural village and non-residential areas;
(b) availability of civic and social infrastructure;
(c) access to roads;
(d) access to district centres, local shopping centres, convenience shopping centres, and other markets;
(e) land prices as may, from time to time, be notified by 2[the 3[Government]] or the Delhi Development Authority;
(f) use-wise category of any building including residential building, business building, mercantile building, building for recreation and sports purposes, industrial building, hazardous building and public purpose building including educational, medical and such other institutional building and farmhouse, as may be specified by 4[5[the Corporation]];
(g) in the case of buildings used for business, mercantile, recreation and sports, industrial, hazardous, storage or farmhouse purposes, the location of such buildings adjacent to such categories of streets, as may, subject to the provisions of sub-section (2), be specified by 4[5[the Corporation]];
(h) the types of buildings which may be classified as pucca, semi-pucca or katcha, as may be specified by 1 4[5[the Corporation]];
(i) the age-wise grouping of buildings as may be specified by 4[5[the Corporation]]; and
(j) such other parameters as may be considered relevant by the Municipal Valuation Committee.
(2) The Municipal Valuation Committee shall recommend, group wise,--
(a) the base unit area value of any owner-occupied vacant land, or any wholly owner-occupied building of pucca structure, constructed in the year 2000 or thereafter, and put to exclusive residential use, and
(b) the factor for increasing or decreasing, or for not increasing or decreasing, the base unit area values specified in clause (a), separately in respect of each of the parameters of type of colony, use, age, type of structure and occupancy status of the vacant land or building, as the case may be, subject to a lower limit of zero point five and upper limit of ten point zero.
(a) settlement pattern such as plotted housing, group housing, colony with flats only, urban village, unauthorized colony, resettlement colony, rural village and non-residential areas;
(b) availability of civic and social infrastructure;
(c) access to roads;
(d) access to district centres, local shopping centres, convenience shopping centres, and other markets;
(e) land prices as may, from time to time, be notified by 2[the 3[Government]] or the Delhi Development Authority;
(f) use-wise category of any building including residential building, business building, mercantile building, building for recreation and sports purposes, industrial building, hazardous building and public purpose building including educational, medical and such other institutional building and farmhouse, as may be specified by 4[5[the Corporation]];
(g) in the case of buildings used for business, mercantile, recreation and sports, industrial, hazardous, storage or farmhouse purposes, the location of such buildings adjacent to such categories of streets, as may, subject to the provisions of sub-section (2), be specified by 4[5[the Corporation]];
(h) the types of buildings which may be classified as pucca, semi-pucca or katcha, as may be specified by 1 4[5[the Corporation]];
(i) the age-wise grouping of buildings as may be specified by 4[5[the Corporation]]; and
(j) such other parameters as may be considered relevant by the Municipal Valuation Committee.
(2) The Municipal Valuation Committee shall recommend, group wise,--
(a) the base unit area value of any owner-occupied vacant land, or any wholly owner-occupied building of pucca structure, constructed in the year 2000 or thereafter, and put to exclusive residential use, and
(b) the factor for increasing or decreasing, or for not increasing or decreasing, the base unit area values specified in clause (a), separately in respect of each of the parameters of type of colony, use, age, type of structure and occupancy status of the vacant land or building, as the case may be, subject to a lower limit of zero point five and upper limit of ten point zero.
1. Ins. by Delhi Act 6 of 2003, s. 8 (w.e.f. 1-8-2003).
2. Subs. by Delhi Act 12 of 2011, s. 2 "the Government" (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for "Government" (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).
2. Subs. by Delhi Act 12 of 2011, s. 2 "the Government" (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for "Government" (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).
Section 116B Notification of classification of vacant lands and buildings into colonies and groups and specification of base unit area values therefore and factors for increase or decrease.
1[116B. Notification of classification of vacant lands and buildings into colonies and groups and specification of base unit area values therefore and factors for increase or decrease.--(1) 2[3[The Corporation[[ shall, having regard to the recommendations of the Municipal Valuation Committee, declare its intention to classify vacant lands and buildings in each ward into such colonies and groups of lands and buildings as 4[5[the Corporation]] may, by public notice, specify, and shall also specify in such public notice the base value it proposes to specify per unit area of vacant land and per unit area of covered space of building within each such group and also the factors for increasing or decreasing, or for not increasing or decreasing, the base unit area values of vacant lands and buildings referred to in clause (b) of sub-section (2) of section 116A.
(2) 2[3[The Corporation]] shall, on receipt of any representation from any group in any colony affected by such classification of lands or buildings into any group or specification of the base unit area values of vacant lands or covered space of buildings within such groups, and the factors for increasing or decreasing, or for not increasing or decreasing, such unit area values of vacant lands or covered space of buildings, refer such representation to the Municipal Valuation Committee for reconsideration, and the decision of the Municipal Valuation Committee thereon shall, subject to the provisions of section 116K, be binding on 4[5[the Corporation]].
(2) 2[3[The Corporation]] shall, on receipt of any representation from any group in any colony affected by such classification of lands or buildings into any group or specification of the base unit area values of vacant lands or covered space of buildings within such groups, and the factors for increasing or decreasing, or for not increasing or decreasing, such unit area values of vacant lands or covered space of buildings, refer such representation to the Municipal Valuation Committee for reconsideration, and the decision of the Municipal Valuation Committee thereon shall, subject to the provisions of section 116K, be binding on 4[5[the Corporation]].
1. Ins. by Delhi Act 6 of 2003, s. 8 (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).
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 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. 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 116C Objection to classification of vacant lands and buildings into colonies and groups and fixation of base unit area values and factors for increasing or decreasing such base unit area values
1[116C. Objection to classification of vacant lands and buildings into colonies and groups and fixation of base unit area values and factors for increasing or decreasing such base unit area values.—(1) If any owner or occupier of any vacant land or building in any ward in respect of which a public notice has been issued under section 116B, has any objection to the manner of classification of any group or groups, or the base value per unit area of vacant land or the base value per unit area of covered space of building in any group, or the factors as specified in clause (b) of sub-section (2) of section 116A, he may submit to such officer of 2[3[the Corporation]] as may be authorized by 2[3[the Corporation]] in this behalf his objection in such form, and containing such particulars, as may be prescribed, within thirty days from the date of publication of such public notice, and such objection shall be considered by the Municipal Valuation Committee, after giving the person submitting the objection an opportunity of being heard.
(2) The procedure for hearing and disposal of objections shall be such as may be prescribed.
(3) On the expiry of thirty days from the date of publication of the public notice under section 116B and after considering the recommendation of the Municipal Valuation Committee on the objections, if any, in accordance with the provisions of this section 2[3[the Corporation]] shall, by public notice, specify group wise the base unit area value of vacant land and the base unit area value of covered space of building and the factors referred to in clause (b) of sub-section (2) of section 116A:
Provided that 2[3[the Corporation]] shall not alter the unit area values recommended by the Municipal valuation committee without the approval of the government.
(2) The procedure for hearing and disposal of objections shall be such as may be prescribed.
(3) On the expiry of thirty days from the date of publication of the public notice under section 116B and after considering the recommendation of the Municipal Valuation Committee on the objections, if any, in accordance with the provisions of this section 2[3[the Corporation]] shall, by public notice, specify group wise the base unit area value of vacant land and the base unit area value of covered space of building and the factors referred to in clause (b) of sub-section (2) of section 116A:
Provided that 2[3[the Corporation]] shall not alter the unit area values recommended by the Municipal valuation committee without the approval of the government.
1. Ins. by Delhi Act 6 of 2003, s. 8 (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 116D Final base unit area values of vacant land and of covered space of building.
1[116D. final base unit area values of vacant land and of covered space of building.—(1) subject to the provisions of section 169, the base unit area value of vacant land and the base unit area value of covered space of building in any group, as may be specified under sub-section (3) of section 116c, shall be final.
(2) 2[3[the corporation]] shall publish the final base unit area value of vacant land and the final base unit area value of covered space of building as aforesaid and the factors used for increasing or decreasing, or for not increasing or decreasing, the final base unit area values as aforesaid and shall make them available for inspection by any person free of charge. copies thereof shall also be made available to any person on payment of cost.
(2) 2[3[the corporation]] shall publish the final base unit area value of vacant land and the final base unit area value of covered space of building as aforesaid and the factors used for increasing or decreasing, or for not increasing or decreasing, the final base unit area values as aforesaid and shall make them available for inspection by any person free of charge. copies thereof shall also be made available to any person on payment of cost.
1. Ins. by Delhi Act 6 of 2003, s. 8 (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 116E Determination of annual value of covered space of building and of vacant land.
1[116E. determination of annual value of covered space of building and of vacant land.(1) the annual value of any covered space of building in any ward shall be the amount arrived at by multiplying the total area bf such covered space of building by the final base unit area value of such covered space and the relevant factors as referred to in clause (b) of sub-section (2) of section 116 a.
Explanation.-- covered space, in relation to a building, shall mean the total floor area in all the floor thereof, including the thickness of walls, and shall include the spaces of covered verandah and courtyard, gangway, garage, common service area, staircase, and balcony including any area projected beyond the plot boundary and such other space as may be prescribed.
(2) 2[3[the corporation]] may require the total area of the covered space of building as aforesaid to be certified by an architect registered under the architects act, 1972 (20 of 1972), or any licensed architect,116a. classification of vacant lands and buildings into colonies and groups and specification of base unit area values therefor subject to such conditions as may be prescribed.
(3) the annual value of any vacant land in any ward shall be the amount arrived at by multiplying the total area of such vacant land by the final base unit area value of such land and the relevant factors as referred to in clause (b) of subsection (2) of section 116a.
(4) if, in the case of any vacant land or covered space of building, any portion thereof is subject to different final base unit area values or is not self-occupied, the annual value of each such portion shall be computed separately, and the sum of such annual values shall be the annual value for such vacant land or covered space of building, as the case may be.
Explanation.-- covered space, in relation to a building, shall mean the total floor area in all the floor thereof, including the thickness of walls, and shall include the spaces of covered verandah and courtyard, gangway, garage, common service area, staircase, and balcony including any area projected beyond the plot boundary and such other space as may be prescribed.
(2) 2[3[the corporation]] may require the total area of the covered space of building as aforesaid to be certified by an architect registered under the architects act, 1972 (20 of 1972), or any licensed architect,116a. classification of vacant lands and buildings into colonies and groups and specification of base unit area values therefor subject to such conditions as may be prescribed.
(3) the annual value of any vacant land in any ward shall be the amount arrived at by multiplying the total area of such vacant land by the final base unit area value of such land and the relevant factors as referred to in clause (b) of subsection (2) of section 116a.
(4) if, in the case of any vacant land or covered space of building, any portion thereof is subject to different final base unit area values or is not self-occupied, the annual value of each such portion shall be computed separately, and the sum of such annual values shall be the annual value for such vacant land or covered space of building, as the case may be.
1. Ins. by Delhi Act 6 of 2003, s. 8 (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 116F Determination of annual value of building where land is exempted from property tax.
1116F. determination of annual value of building where land is exempted from property tax.— where any vacant land is exempted from property tax under any law for the time being in force, the annual value of any building erected on such land, which is in existence for more than one year and is not entitled to any exemption from such tax under this act or any other law for the time being in force, shall be determined in accordance with the provisions of this chapter.
1. Ins. by Delhi Act 6 of 2003, s. 8 (w.e.f. 1-8-2003).
Section 116G Transitory provisions.
[1116G.Transitory provisions.—(1) notwithstanding anything contained in this act, as amended by the delhi municipal corporation (Amendment) Act, 2003, a tax on vacant land or covered space of building or both, levied under this Act immediately before the date of coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, shall, on the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, be deemed to be the tax on such vacant land or covered space of building or both, levied under this Act as amended by the Delhi Municipal Corporation (Amendment) Act, 2003, and shall continue to be in force until such tax is revised in accordance with the provisions of this Act, as amended by the Delhi Municipal Corporation (Amendment) Act, 2003.
(2) Notwithstanding anything contained in sub-section (1), where assessment has not been finalized in respect of a vacant land or covered space of a building or both, on the date of the commencement of the Delhi Municipal Corporation (Amendment) Act, 2003, the assessee may have such land or building or both, as the case may be, assessed on the basis of the annual value.
(2) Notwithstanding anything contained in sub-section (1), where assessment has not been finalized in respect of a vacant land or covered space of a building or both, on the date of the commencement of the Delhi Municipal Corporation (Amendment) Act, 2003, the assessee may have such land or building or both, as the case may be, assessed on the basis of the annual value.
1. Ins. by Delhi Act 6 of 2003, s. 8 (w.e.f. 1-8-2003).
Section 116H One-time tax.
1[116H. One-time taxic.--Notwithstanding anything contained in this Act, in those cases where the owner has already paid one-time tax under some scheme in the past, the extent of the rate able value on the basis of which the one-time tax was paid shall be set off against the annual value calculated under the provisions of the Delhi Municipal Corporation (Amendment) Act, 2003 and the tax liability shall be worked out on the basis of net annual value.
1. Ins. by Delhi Act 6 of 2003, s. 8 (w.e.f. 1-8-2003).
Section 116I Validity of base unit area values of vacant land and covered space of building.—
1[116I. Validity of base unit area values of vacant land and covered space of building.---The base unit area value of vacant land and the base unit area value of covered space of building in respect of a specified group in a ward shall remain in force for a period of three years:
Provided that till the revision of such base unit area values is completed, the existing base unit area values shall continue to be in force.
Provided that till the revision of such base unit area values is completed, the existing base unit area values shall continue to be in force.
1. Ins. by Delhi Act 6 of 2003, s. 8 (w.e.f. 1-8-2003).
Section 116J Indexation of unit area value
1[116J. Indexation of unit area value.—If, for any reason, the base unit area value of any vacant land, or the base unit area value of any covered space of building, in any group in any ward has not been revised on the completion of a period of three years from the date on which such base unit area values were last determined, it shall be lawful to increase or decrease the base unit area values according to the changes in the consumer price index of urban non-manual workers or such other suitable index as the Government may determine till such revision is made by the Municipal Valuation Committee, and to realize the amount of property tax for such covered space of building or vacant land on the basis of the revised base unit area values.
1. Ins. by Delhi Act 6 of 2003, s. 8 (w.e.f. 1-8-2003).
Section 116K Hardship and Anomaly Committee
1[116K. Hardship and Anomaly Committee.—(1) 2[3[The Corporation]] shall, on the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, appoint, for such period, not exceeding one year, as 4[5[the Corporation]] may think fit, a Hardship and Anomaly Committee with a view to considering the cases of hardships or anomalies, if any, in respect of property tax imposed under the provisions of this Act as amended by the Delhi Municipal Corporation (Amendment) Act, 2003.
(2) The Hardship and Anomaly Committee shall consist of a professional from areas of finance, taxation, law or municipal management, as the Chairperson and four other members of whom one shall be a Councillor to be nominated by 4[5[the Corporation]], one shall be the chairperson of the Municipal Valuation Committee and one member shall be nominated from among the members of the Municipal Valuation Committee and one shall be the Additional Commissioner (Revenue) of 4[5[the Corporation]].
(3) The Hardship and Anomaly Committee shall make recommendations to 4[5[the Corporation]] on the petitions received from any group of affected persons regarding any hardship or anomaly arising out of the property tax imposed, and the decision of 4[5[the Corporation]] on such recommendation shall be final.
(4) The procedure for the functioning of the Hardship and Anomaly Committee shall be such as may be specified by 4[5[the Corporation]].]
(2) The Hardship and Anomaly Committee shall consist of a professional from areas of finance, taxation, law or municipal management, as the Chairperson and four other members of whom one shall be a Councillor to be nominated by 4[5[the Corporation]], one shall be the chairperson of the Municipal Valuation Committee and one member shall be nominated from among the members of the Municipal Valuation Committee and one shall be the Additional Commissioner (Revenue) of 4[5[the Corporation]].
(3) The Hardship and Anomaly Committee shall make recommendations to 4[5[the Corporation]] on the petitions received from any group of affected persons regarding any hardship or anomaly arising out of the property tax imposed, and the decision of 4[5[the Corporation]] on such recommendation shall be final.
(4) The procedure for the functioning of the Hardship and Anomaly Committee shall be such as may be specified by 4[5[the Corporation]].]
1. Ins. by Delhi Act 6 of 2003, s. 8 (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).
4. Subs. 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. 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. Subs. 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 117 [Omitted.].
117. [Charge by measurement in lieu of water tax in certain cases.] Omitted by the Delhi Municipal Corporation (Amendment) Act, 1993 (Act 67 of 1993), s. 84 (w.e.f. 1-10-1993).
Section 118 [Omitted.].
[Special rates of scavenging tax in certain cases.] Omitted by s. 84, ibid. (w.e.f. 1-10-1993).
Section 119 Taxation of Union properties.
1 [(1)] Notwithstanding anything contained in the foregoing provisions of this Chapter, lands and buildings being properties of the Union shall be exempt from the property taxes specified in section 114:
Provided that nothing 2 [in this sub-section] shall prevent 3[4[the Corporation]] from levying any of the said taxes on such lands and buildings to which immediately before the 26th January, 1950, they were liable or treated as liable, so long as that tax continues to be levied by 3[4[the Corporation]] on other lands and buildings.
5[Explanation.--For the purposes of this section, property owned by a Government company or a statutory corporation, which has a corporate personality of its own, shall not be deemed to be the property of the Union.] 6****
Provided that nothing 2 [in this sub-section] shall prevent 3[4[the Corporation]] from levying any of the said taxes on such lands and buildings to which immediately before the 26th January, 1950, they were liable or treated as liable, so long as that tax continues to be levied by 3[4[the Corporation]] on other lands and buildings.
5[Explanation.--For the purposes of this section, property owned by a Government company or a statutory corporation, which has a corporate personality of its own, shall not be deemed to be the property of the Union.] 6****
1. Section 119 re-numbered as sub-section (1) thereof by Act 42 of 1961, s. 8 (w.e.f. 12-9-1961).
2. Subs. by s. 8, ibid., for in this section (w.e.f. 12-9-1961).
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. Ins. by Delhi Act 6 of 2003, s. 9 (w.e.f. 1-8-2003).
6. Sub-section (2) omitted by s. 9, ibid. (w.e.f. 1-8-2003).
2. Subs. by s. 8, ibid., for in this section (w.e.f. 12-9-1961).
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. Ins. by Delhi Act 6 of 2003, s. 9 (w.e.f. 1-8-2003).
6. Sub-section (2) omitted by s. 9, ibid. (w.e.f. 1-8-2003).
Section 120 Incidence of property taxes.
1[120. Incidence of property taxes.--(1) (a) The property tax on any land or building shall be primarily leviable upon the owner thereof.
(b) The liability of the several owners of any land or building constituting a single unit of assessment, which is, or purports to be, severally owned in parts including flats or rooms, for payment of property tax or any instalment thereof, payable during the period of such ownership, shall be joint and several:
Provided that the Commissioner may apportion the amount of property tax on such land or building among several co-owners:
Provided further that in any case where the Commissioner is, for reasons to be recorded in writing, satisfied that the owner is not traceable, the occupier of such land or building for the time being shall be liable for payment of the property tax and shall also be entitled to the rebate, if admissible.
(c) In the case of any land or building which is not self-occupied and where the owner is constrained by any law, order of the Government, or order of a court from recovering the tax due, such tax shall be recovered from the occupier or occupiers, as the case may be:
Provided that the owner shall continue to pay such amount of tax as he was liable to pay before the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003 and only the balance amount, if any, shall be recovered from the occupier.
(d) The property tax on any land or building, which is the property of 2[3 [the Corporationic956] and the possession of which has been delivered under any agreement or licensing arrangement, shall be leviable upon the transferee or the licensee, as the case may be.
(e) The property tax in respect of any land or building, being the property of the Union, the possession of which has been delivered in pursuance of section 20 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954 (44 of 1954), shall be leviable upon the transferee.
(2) If any land has been let to a tenant for a term exceeding one year and such tenant has built upon such land, the property tax assessed in respect of such land and the building erected thereon shall be payable by such tenant, whether the land and the building are in the occupation of such tenant or a sub-tenant of such tenant.
Explanation.--For the purposes of this section, tenant' shall include any person deriving title to the land or the building erected upon such land, from the tenant, whether by operation of law or by transfer inter vivos.
(b) The liability of the several owners of any land or building constituting a single unit of assessment, which is, or purports to be, severally owned in parts including flats or rooms, for payment of property tax or any instalment thereof, payable during the period of such ownership, shall be joint and several:
Provided that the Commissioner may apportion the amount of property tax on such land or building among several co-owners:
Provided further that in any case where the Commissioner is, for reasons to be recorded in writing, satisfied that the owner is not traceable, the occupier of such land or building for the time being shall be liable for payment of the property tax and shall also be entitled to the rebate, if admissible.
(c) In the case of any land or building which is not self-occupied and where the owner is constrained by any law, order of the Government, or order of a court from recovering the tax due, such tax shall be recovered from the occupier or occupiers, as the case may be:
Provided that the owner shall continue to pay such amount of tax as he was liable to pay before the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003 and only the balance amount, if any, shall be recovered from the occupier.
(d) The property tax on any land or building, which is the property of 2[3 [the Corporationic956] and the possession of which has been delivered under any agreement or licensing arrangement, shall be leviable upon the transferee or the licensee, as the case may be.
(e) The property tax in respect of any land or building, being the property of the Union, the possession of which has been delivered in pursuance of section 20 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954 (44 of 1954), shall be leviable upon the transferee.
(2) If any land has been let to a tenant for a term exceeding one year and such tenant has built upon such land, the property tax assessed in respect of such land and the building erected thereon shall be payable by such tenant, whether the land and the building are in the occupation of such tenant or a sub-tenant of such tenant.
Explanation.--For the purposes of this section, tenant' shall include any person deriving title to the land or the building erected upon such land, from the tenant, whether by operation of law or by transfer inter vivos.
1. Subs. by Delhi Act 6 of 2003, s. 10, for section 120 (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 121 Apportionment of liability for property taxes when the premises assessed are let or sub-let.
121. [Apportionment of liability for property taxes when the premises assessed are let or sub-let.] Omitted by the Delhi Municipal Corporation Act, 2003 (6 of 2003), s. 12 (w.e.f.1-8-2003).