The Delhi Municipal Corporation Act, 1957
Administered Ministry: Ministry of Home Affairs / Department of States
Section
Section 122 Recovery of property taxes from occupiers.
(1) On the failure to recover any sum due on account of property taxes in respect of any land or building from the person primarily liable therefor under section 120, the Commissioner shall recover from every occupier of such land or building by attachment, in accordance with section 162 of the rent payable by such occupier, a portion of the total sum due which bears, as nearly as may be, the same proportion to that sum as the rent annually payable by such occupier bears to the total amount of rent annually payable in respect of the whole of the land or building.
(2) An occupier from whom any sum is recovered under sub-section (1) shall be entitled to be reimbursed by the person primarily liable for the payment, and may in addition to having recourse to other remedies that may be open to him, deduct the amount so recovered from the amount of any rent from time to time becoming due from him to such person.
(2) An occupier from whom any sum is recovered under sub-section (1) shall be entitled to be reimbursed by the person primarily liable for the payment, and may in addition to having recourse to other remedies that may be open to him, deduct the amount so recovered from the amount of any rent from time to time becoming due from him to such person.
Section 123 Property taxes a first charge on premises on which they are assessed.
Property taxes due under this Act in respect of any land or building shall, subject to the prior payment of the land revenue, if any, due to the Government thereon, be a first charge—
(a) in the case of any land or building held immediately from the Government, upon the interest in such land or building of the person liable for such taxes and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to such person; and
(b) in the case of any other land or building, upon such land or building and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to the person liable for such taxes.
1 [Explanation—The term "property taxes" in this section shall be deemed to include the costs on recovery of property taxes and the penalty, if any, payable as specified in the bye-laws.]
(a) in the case of any land or building held immediately from the Government, upon the interest in such land or building of the person liable for such taxes and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to such person; and
(b) in the case of any other land or building, upon such land or building and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to the person liable for such taxes.
1 [Explanation—The term "property taxes" in this section shall be deemed to include the costs on recovery of property taxes and the penalty, if any, payable as specified in the bye-laws.]
1. Subs. by Act 67 of 1993, s. 85, for the Explanation (w.e.f. 1-10-1993)
Section 123A Submission of returns.
2[123A. Submission of returns.--(1) The Commissioner shall, with a view to determining the annual values of vacant land and covered space of building in any ward and the person primarily liable for the payment of property tax, by public notice, or by notice, in writing, require the owner and the occupier of such vacant land or covered space of building or any portion thereof, including such owner or the person computing the tax due under the provisions of section 123B, to furnish a return in such form as may be prescribed by bye-laws and within such time, not being less than thirty days from the date of publication of such notice, as may be specified therein, containing the following particulars, namely:
(a) the name of the owner and the occupier;
(b) the number of the ward, the name of the colony, and the number and the sub-number of the premises of such vacant land or covered space of building, as the case may be;
(c) whether the building is pucca, semi-pucca or katcha;
(d) year of completion of construction of the building, or year or years of part construction thereof, as the case may be;
(e) the use with reference to the provisions of clause (f) of sub-section (1) of section 116A to which such vacant land or covered space of building is put or intended to be put;
(f) the area of the vacant land and the covered space of the building with break-up of the area under various uses;
(g) whether wholly owner-occupied or wholly tenanted, or partly owner-occupied and partly tenanted, and the areas thereof; and
(h) such other particulars as may be prescribed by bye-laws.
(2) (a) Every owner and every occupier as aforesaid shall be bound to comply with such notice and to furnish a return with a declaration that the statement made therein is correct to the best of knowledge and belief of such owner and occupier.
(b) Whoever omits to comply with such requisition, shall in addition to any penalty to which he may be liable, be precluded from objecting to any assessment made by the Commissioner in respect of such land or building.
(3) The Commissioner or any person subordinate to him and duly authorized by him in this behalf, in writing, or any licensed architect, may, with or without giving any previous notice to the owner or the occupier of any land or building, enter upon, and make any inspection or survey, and take measurement of such land or building with a view to verifying the statement made in the return for such land or building or for collecting the particulars referred to in sub-section (1) in respect of such land or building:
Provided that no such entry shall be made except between the hours of sunrise and sunset.
(a) the name of the owner and the occupier;
(b) the number of the ward, the name of the colony, and the number and the sub-number of the premises of such vacant land or covered space of building, as the case may be;
(c) whether the building is pucca, semi-pucca or katcha;
(d) year of completion of construction of the building, or year or years of part construction thereof, as the case may be;
(e) the use with reference to the provisions of clause (f) of sub-section (1) of section 116A to which such vacant land or covered space of building is put or intended to be put;
(f) the area of the vacant land and the covered space of the building with break-up of the area under various uses;
(g) whether wholly owner-occupied or wholly tenanted, or partly owner-occupied and partly tenanted, and the areas thereof; and
(h) such other particulars as may be prescribed by bye-laws.
(2) (a) Every owner and every occupier as aforesaid shall be bound to comply with such notice and to furnish a return with a declaration that the statement made therein is correct to the best of knowledge and belief of such owner and occupier.
(b) Whoever omits to comply with such requisition, shall in addition to any penalty to which he may be liable, be precluded from objecting to any assessment made by the Commissioner in respect of such land or building.
(3) The Commissioner or any person subordinate to him and duly authorized by him in this behalf, in writing, or any licensed architect, may, with or without giving any previous notice to the owner or the occupier of any land or building, enter upon, and make any inspection or survey, and take measurement of such land or building with a view to verifying the statement made in the return for such land or building or for collecting the particulars referred to in sub-section (1) in respect of such land or building:
Provided that no such entry shall be made except between the hours of sunrise and sunset.
1. Ins. by Delhi Act 6 of 2003, s. 13 (w.e.f. 1-8-2003).
Section 123B Self assessment and submission of return.
1[123B. Self assessment and submission of return.--(1) After the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, any owner of any vacant land or covered space of building or any other person liable to pay the property tax or any occupier in the absence of such owner or person, shall file a return of self assessment within sixty days of the coming into force of the aforesaid Act.
(2) Such owner or other person or occupier, as the case may be, shall, thereafter, file the annual return only in those cases where there is a change in the position as compared to the previous return, within three months after the end of the financial year in which the change in position has occurred.
(3) Any owner of any covered space of building or vacant land or any other person liable to pay the property tax, or any occupier in the absence of such owner or person shall compute the tax due under section 114A or section 114C, as the case may be, and pay the same in equated quarterly installment by the 30th day of June, 30th day of September, 31st day of December and 31st day of March of the financial year for which tax is to be paid. In the event of tax being paid in one lump sum for the financial year by the 30th day of June of the financial year, rebate of such percentage not exceeding fifteen percent, as may be notified by 2[3[the Corporation]], of the total tax amount due shall be allowed.
(4) Any owner of any vacant land or covered space of building or any other person liable to pay the property tax or any occupier in the absence of such owner or person, who computes such property tax under this section, shall, on such computation pay the property tax on such vacant land or covered space of building, as the case may be, together with interest, if any, payable under the provisions of this Act on
(a) any new building or existing building which has not been assessed; or
(b) any existing building which has been redeveloped or substantially altered or improved after the last assessment, but has not been subjected to revision of assessment consequent upon such redevelopment or alteration or improvement) as the case may be.
(5) Such owner or person, as the case may be, shall furnish to the Commissioner a return of selfassessment in such form, and in such manner, as may be specified in the bye-laws and every such return shall be accompanied by proof of payment of property tax and interest, if any.
(6) In the case of any new building for which an occupancy certificate has been granted, or which has been occupied, after the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, such payment shall be made, and such return shall be furnished, within thirty days of the expiry of the quarter in which such occupancy certificate is granted or such building is occupied, whichever- is earlier.
Explanation.For the removal of doubt, it is hereby declared that occupancy certificate may be provisional or final and may be for the whole or any part of the building and occupancy may be of the whole or any part of the building.
(7) After the determination of the annual value of vacant land or covered space of building under section 116E or section 116F or revision thereof under section123C has been made, any amount paid on selfassessment under this section shall be deemed to have been paid on account of such determination under this Act as amended by the Delhi Municipal Corporation (Amendment) Act, 2003.
(8) If any owner or other person as aforesaid, liable to pay the property tax under this Act, fails to pay the same together with interest thereon, if any, in accordance with the provisions of this section, he shall, without prejudice to any other action to which he may be subject, be deemed to be a defaulter in respect of such property tax, or interest, or both, remaining unpaid, and all the provisions of this Act applicable to such defaulter shall apply to him accordingly.
(9) If, after the assessment of the annual value of any land or covered space, of building is finally made under this Act, the payment on self-assessment under this section is found to be less than that of the amount payable by the assessee, the assessee shall pay the difference within two months from the date of final assessment, failing which recovery shall be made in accordance with the provisions of this Act, but, after the final assessment, if it is found that the assessee has paid excess amount, such excess amount shall be refunded:
Provided that in any case where the amount of tax determined in the final assessment is more than the amount of tax paid under self assessment, and the difference in the amount of tax is, in the opinion of the Commissioner, the result of wilful suppression of facts as defined in the bye-laws, the Commissioner may levy a penalty not exceeding thirty per cent of such difference in the tax besides the interest thereon:
Provided further that the levy of such penalty shall be in addition to any other punishment provided for under this Act:
Provided also that the procedure for sending of notice, hearing of objection and determination of tax and penalties shall be such as may be specified in the bye-laws.
(10) Where no notice is sent by the Commissioner under section 123C within twelvemonths after the year to which such self-assessment relates, such self assessment shall be regarded as assessment made under this Act:
Provided that in any case, where there has been wilful suppression of facts, penalty upto thirty per cent of the tax due may be imposed:
Provided further that the procedure for sending of notice, hearing of objection and determination of tax and penalties shall be such as may be specified in the bye-laws.
(2) Such owner or other person or occupier, as the case may be, shall, thereafter, file the annual return only in those cases where there is a change in the position as compared to the previous return, within three months after the end of the financial year in which the change in position has occurred.
(3) Any owner of any covered space of building or vacant land or any other person liable to pay the property tax, or any occupier in the absence of such owner or person shall compute the tax due under section 114A or section 114C, as the case may be, and pay the same in equated quarterly installment by the 30th day of June, 30th day of September, 31st day of December and 31st day of March of the financial year for which tax is to be paid. In the event of tax being paid in one lump sum for the financial year by the 30th day of June of the financial year, rebate of such percentage not exceeding fifteen percent, as may be notified by 2[3[the Corporation]], of the total tax amount due shall be allowed.
(4) Any owner of any vacant land or covered space of building or any other person liable to pay the property tax or any occupier in the absence of such owner or person, who computes such property tax under this section, shall, on such computation pay the property tax on such vacant land or covered space of building, as the case may be, together with interest, if any, payable under the provisions of this Act on
(a) any new building or existing building which has not been assessed; or
(b) any existing building which has been redeveloped or substantially altered or improved after the last assessment, but has not been subjected to revision of assessment consequent upon such redevelopment or alteration or improvement) as the case may be.
(5) Such owner or person, as the case may be, shall furnish to the Commissioner a return of selfassessment in such form, and in such manner, as may be specified in the bye-laws and every such return shall be accompanied by proof of payment of property tax and interest, if any.
(6) In the case of any new building for which an occupancy certificate has been granted, or which has been occupied, after the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, such payment shall be made, and such return shall be furnished, within thirty days of the expiry of the quarter in which such occupancy certificate is granted or such building is occupied, whichever- is earlier.
Explanation.For the removal of doubt, it is hereby declared that occupancy certificate may be provisional or final and may be for the whole or any part of the building and occupancy may be of the whole or any part of the building.
(7) After the determination of the annual value of vacant land or covered space of building under section 116E or section 116F or revision thereof under section123C has been made, any amount paid on selfassessment under this section shall be deemed to have been paid on account of such determination under this Act as amended by the Delhi Municipal Corporation (Amendment) Act, 2003.
(8) If any owner or other person as aforesaid, liable to pay the property tax under this Act, fails to pay the same together with interest thereon, if any, in accordance with the provisions of this section, he shall, without prejudice to any other action to which he may be subject, be deemed to be a defaulter in respect of such property tax, or interest, or both, remaining unpaid, and all the provisions of this Act applicable to such defaulter shall apply to him accordingly.
(9) If, after the assessment of the annual value of any land or covered space, of building is finally made under this Act, the payment on self-assessment under this section is found to be less than that of the amount payable by the assessee, the assessee shall pay the difference within two months from the date of final assessment, failing which recovery shall be made in accordance with the provisions of this Act, but, after the final assessment, if it is found that the assessee has paid excess amount, such excess amount shall be refunded:
Provided that in any case where the amount of tax determined in the final assessment is more than the amount of tax paid under self assessment, and the difference in the amount of tax is, in the opinion of the Commissioner, the result of wilful suppression of facts as defined in the bye-laws, the Commissioner may levy a penalty not exceeding thirty per cent of such difference in the tax besides the interest thereon:
Provided further that the levy of such penalty shall be in addition to any other punishment provided for under this Act:
Provided also that the procedure for sending of notice, hearing of objection and determination of tax and penalties shall be such as may be specified in the bye-laws.
(10) Where no notice is sent by the Commissioner under section 123C within twelvemonths after the year to which such self-assessment relates, such self assessment shall be regarded as assessment made under this Act:
Provided that in any case, where there has been wilful suppression of facts, penalty upto thirty per cent of the tax due may be imposed:
Provided further that the procedure for sending of notice, hearing of objection and determination of tax and penalties shall be such as may be specified in the bye-laws.
1. Ins. by Delhi Act 6 of 2003, s. 13 (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 123C Revision of assessment.
1[123C. Revision of assessment.—(1) The Commissioner may cause any revision to be made at any time in the annual value of any vacant land or covered space of building or any portion thereof in the following cases, namely:--
(i) where the nature of use changes; or
(ii) where the nature of occupancy changes; or
(iii) where a new building is erected or an existing building is redeveloped or substantially altered or improved during the period the annual value remains in force; or
(iv) where, on an application made, in writing, by the owner or the person liable to pay the property tax, it is established that during the period the annual value is in force, such value has been reduced by reason of any substantial demolition or has suffered depreciation on account of any accident or any calamity proved to the satisfaction of the Commissioner to have been beyond the control of such owner or person; or
(v) where any vacant land or covered space of building or portion thereof is acquired by purchase or otherwise by the 2[3[Government]] or the Government or 4[5[the Corporation]]; or
(vi) where any vacant land or covered space of building or portion thereof is sold or otherwise transferred to the 2[3[Government]] or the Government or the Corporation; or
(vii) where, upon the acquisition or transfer of a part of any vacant land or covered space of building, a residual portion remains; or
(viii) where it becomes necessary so to do for any other reason to be recorded in writing.
(2) Before making any revision of the annual value under sub-section (1), the Commissioner shall give any owner, person or occupier as a case may be, affected by such revision, notice of not less than 30 days that he proposes to make the revision and consider any objections which may be made by such owner, person or occupier.
(3) Notwithstanding anything contained in sub-section (1), where the annual value of any vacant land or covered space of building—
(i) has not, for any reason, been determined under this Act, the annual value of such vacant land or covered space of building, as the case may be, may be determined by the Commissioner at any time during the currency of the period of assessment in respect of such vacant land or covered space of building under section 116E or section 116F, as the case may be; or
(ii) has been cancelled on the ground of irregularity, the annual value of such vacant land or covered space of building, as the case may be, may be determined by the Commissioner at any time after such cancellation; and such annual value of such vacant land or covered space of building, as the case may be, shall remain in force until a fresh valuation or revision is made.
(4) Any revision of annual value of any vacant land or covered space of building or any portion thereof under this section shall be made with reference to the group into which such vacant land or covered space of building or part thereof is classified under section 116A, and the annual value fixed per unit area of such vacant land or covered space of building for that group shall be applicable.
(5) Notwithstanding anything contained in the foregoing provisions of this section, no revision of the annual value of any vacant land or covered space of building under this section shall be made without giving the owner or the occupier of such vacant land or covered space of building a reasonable opportunity of being heard.
(6) Where any revision of annual value of any vacant land or covered space of building is made under this section, the order of such revision shall be communicated to the owner or the occupier of such vacant land or covered space of building within ten days from the date of the order.
(7) An appeal shall lie against an order under sub-section (6) to an officer appointed by the Government, if preferred by the owner, person or the occupier of such vacant land or covered space of building within forty-five days from the date of the receipt of the order.
(i) where the nature of use changes; or
(ii) where the nature of occupancy changes; or
(iii) where a new building is erected or an existing building is redeveloped or substantially altered or improved during the period the annual value remains in force; or
(iv) where, on an application made, in writing, by the owner or the person liable to pay the property tax, it is established that during the period the annual value is in force, such value has been reduced by reason of any substantial demolition or has suffered depreciation on account of any accident or any calamity proved to the satisfaction of the Commissioner to have been beyond the control of such owner or person; or
(v) where any vacant land or covered space of building or portion thereof is acquired by purchase or otherwise by the 2[3[Government]] or the Government or 4[5[the Corporation]]; or
(vi) where any vacant land or covered space of building or portion thereof is sold or otherwise transferred to the 2[3[Government]] or the Government or the Corporation; or
(vii) where, upon the acquisition or transfer of a part of any vacant land or covered space of building, a residual portion remains; or
(viii) where it becomes necessary so to do for any other reason to be recorded in writing.
(2) Before making any revision of the annual value under sub-section (1), the Commissioner shall give any owner, person or occupier as a case may be, affected by such revision, notice of not less than 30 days that he proposes to make the revision and consider any objections which may be made by such owner, person or occupier.
(3) Notwithstanding anything contained in sub-section (1), where the annual value of any vacant land or covered space of building—
(i) has not, for any reason, been determined under this Act, the annual value of such vacant land or covered space of building, as the case may be, may be determined by the Commissioner at any time during the currency of the period of assessment in respect of such vacant land or covered space of building under section 116E or section 116F, as the case may be; or
(ii) has been cancelled on the ground of irregularity, the annual value of such vacant land or covered space of building, as the case may be, may be determined by the Commissioner at any time after such cancellation; and such annual value of such vacant land or covered space of building, as the case may be, shall remain in force until a fresh valuation or revision is made.
(4) Any revision of annual value of any vacant land or covered space of building or any portion thereof under this section shall be made with reference to the group into which such vacant land or covered space of building or part thereof is classified under section 116A, and the annual value fixed per unit area of such vacant land or covered space of building for that group shall be applicable.
(5) Notwithstanding anything contained in the foregoing provisions of this section, no revision of the annual value of any vacant land or covered space of building under this section shall be made without giving the owner or the occupier of such vacant land or covered space of building a reasonable opportunity of being heard.
(6) Where any revision of annual value of any vacant land or covered space of building is made under this section, the order of such revision shall be communicated to the owner or the occupier of such vacant land or covered space of building within ten days from the date of the order.
(7) An appeal shall lie against an order under sub-section (6) to an officer appointed by the Government, if preferred by the owner, person or the occupier of such vacant land or covered space of building within forty-five days from the date of the receipt of the order.
1. Ins. by Delhi Act 6 of 2003, s. 13 (w.e.f. 1-8-2003).
2. Subs. by Delhi Act 12 of 2011, s. 2 “Central 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 “Central 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 123D Power of Commissioner regarding assessment.
1[123D. Power of Commissioner regarding assessment.---The Commissioner may, at any time---
(a) make, suo motu, an assessment in any case where a return on the basis of self-assessment has not been filed;
1[Provided that no such assessment for an assessment year shall be made after the lapse of seven years from the close of that assessment year.]
2[(b) revise any assessment where the information furnished in the return of self-assessment is found to be incorrect or reopen any assessment where it has been detected that there is wilful suppression of information; and]
3[(c)] impose a penalty not exceeding thirty per cent of the difference in tax arising from non-filing of a return in time, giving wrong information or wilful suppression of facts.]
1. Subs by Act 8 of 2026, s. 2 and Sch., for certain words (w.e.f. 15-5-2026).
2. Subs. by s. 2 and Sch., for clauses (b) and (c) (w.e.f. 15-5-2026).
3. Subs. by, s. 2 and Sch., for “d” (w.e.f. 15-5-2026).
Section 124 Assessment list.
1[124. Assessment list.—(1) 2[3[The Corporation]] shall maintain a Municipal Assessment Book in such form, and in such manner, as may be specified in the bye-laws and shall make it available for inspection, free of charge, through electronic media or otherwise:
Provided that the Municipal Assessment Book shall not be kept pending for any case for which any objection or appeal has been filed.
(2) The Commissioner may, at any time, amend the Municipal Assessment Book for such reasons as may be specified in the bye-laws:
Provided that no such amendment shall be made without giving any person affected a reasonable opportunity of being heard..
Provided that the Municipal Assessment Book shall not be kept pending for any case for which any objection or appeal has been filed.
(2) The Commissioner may, at any time, amend the Municipal Assessment Book for such reasons as may be specified in the bye-laws:
Provided that no such amendment shall be made without giving any person affected a reasonable opportunity of being heard..
1. Subs. by Delhi Act 6 of 2003, s. 13, for section 124 (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 125 Evidential value of assessment list.
1[125. Assignment of property identification code.—(1) 2[3[The Corporation]] shall cause to be maintained a register wherein the property identification code numbers by which any premises or part thereof shall be known, shall be recorded in respect of each such premises in the municipal area and such numbers shall be fixed in such manner as may be specified in the bye-laws.
(2) When the property identification code numbers in respect of premises in any ward of 4[5[the Corporation]] have been determined, the Commissioner shall notify the same in such manner as may be prescribed in the bye-laws.
(3) After the property identification code numbers in respect of premises in any ward have been notified under sub-section (2), any person required under this Act or any other law to make any application to 4[5[the Corporation]] for permission, licence or for payment of any tax or for payment of any dues for any service and for such other purposes as may be prescribed, shall at the time of making such application mentioned in the application, the property identification code number determined under sub-section (1).]
(2) When the property identification code numbers in respect of premises in any ward of 4[5[the Corporation]] have been determined, the Commissioner shall notify the same in such manner as may be prescribed in the bye-laws.
(3) After the property identification code numbers in respect of premises in any ward have been notified under sub-section (2), any person required under this Act or any other law to make any application to 4[5[the Corporation]] for permission, licence or for payment of any tax or for payment of any dues for any service and for such other purposes as may be prescribed, shall at the time of making such application mentioned in the application, the property identification code number determined under sub-section (1).]
1. Subs. by Delhi Act 6 of 2003, s. 15, for section 15 (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 126 Omitted..
126. [Amendment of assessment list.] Omitted by the Delhi Municipal Corporation (Amendment) Act, 2003 (6 of 2003), s.16 (w.e.f. 1-8-2003).
Section 127 Omitted..
127. [Preparation of new assessment list.] Omitted by the Delhi Municipal Corporation (Amendment) Act, 2003 (6 of 2003), s.17 (w.e.f. 1-8-2003).
Section 128 Notice of transfers.
(1) Whenever the title of any person primarily liable for the payment of property taxes on any land or building is transferred, the person whose title is transferred and the person to whom the same is transferred shall within three months after the execution of the instrument of transfer or after its registration, if it is registered, or after the transfer is effected, if no instrument is executed, give notice of such transfer in writing to the Commissioner.
(2) In the event of the death of any person primarily liable as aforesaid, the person on whom the title of the deceased devolves, shall give notice of such devolution to the Commissioner within six months from the date of the death of the deceased.
(3) The notice to be given under this section shall be in such form as may be determined by bye-laws made under this Act, and the transferee or the other person on whom the title devolves shall, if so required, be bound to produce before the Commissioner any documents evidencing the transfer or devolution.
(4) Every person who makes a transfer as aforesaid without giving such notice to the Commissioner shall, in addition to any penalty to which he may be subjected under the provisions of this Act, continue liable for the payment of all property taxes from time to time payable in respect of the land or building transferred until he gives such notice or until the transfer has been recorded in the Commissioners book, but nothing in this section shall be held to affect the liability of the transferee for the payment of the said tax.
(5) The Commissioner shall record every transfer or devolution of title notified to him under this section in his books and in the assessment list.
(6) On a written request by the Commissioner, the registrar or sub-registrar of Delhi appointed under the Indian Registration Act, 1908 (16 of 1908), shall furnish such particulars regarding the registration of instrument of transfer of immovable properties in Delhi, as the Commissioner may from time to time require.
(7) Such information shall be furnished as soon as may be after the registration of an instrument of transfer is effected, or, if the Commissioner so requests, by periodical returns at such intervals as the Commissioner may fix.
(2) In the event of the death of any person primarily liable as aforesaid, the person on whom the title of the deceased devolves, shall give notice of such devolution to the Commissioner within six months from the date of the death of the deceased.
(3) The notice to be given under this section shall be in such form as may be determined by bye-laws made under this Act, and the transferee or the other person on whom the title devolves shall, if so required, be bound to produce before the Commissioner any documents evidencing the transfer or devolution.
(4) Every person who makes a transfer as aforesaid without giving such notice to the Commissioner shall, in addition to any penalty to which he may be subjected under the provisions of this Act, continue liable for the payment of all property taxes from time to time payable in respect of the land or building transferred until he gives such notice or until the transfer has been recorded in the Commissioners book, but nothing in this section shall be held to affect the liability of the transferee for the payment of the said tax.
(5) The Commissioner shall record every transfer or devolution of title notified to him under this section in his books and in the assessment list.
(6) On a written request by the Commissioner, the registrar or sub-registrar of Delhi appointed under the Indian Registration Act, 1908 (16 of 1908), shall furnish such particulars regarding the registration of instrument of transfer of immovable properties in Delhi, as the Commissioner may from time to time require.
(7) Such information shall be furnished as soon as may be after the registration of an instrument of transfer is effected, or, if the Commissioner so requests, by periodical returns at such intervals as the Commissioner may fix.
Section 129 Notice of erection of building, etc.
When any new building is erected or when any building is rebuilt or enlarged or when any building which has been vacant is re-occupied, the person primarily liable for the property taxes assessed on the building shall give notice thereof in writing to the Commissioner within fifteen days from the date of its completion or occupation whichever first occurs, or as the case may be, from the date of its enlargement or re-occupation; and property taxes shall be assessable on the building from the said date.
Section 130 Notice of demolition or removal of building.
(1) When any building or any portion of a building, which is liable to the payment of property taxes is demolished or removed, otherwise than by order of the Commissioner, the person primarily liable for the payment of the said taxes shall give notice thereof in writing to the Commissioner.
(2) Until such notice is given, the person aforesaid shall continue liable to the payment of such property taxes as he would have been liable to pay in respect of such building if the same or any portion thereof had not been demolished or removed.
(2) Until such notice is given, the person aforesaid shall continue liable to the payment of such property taxes as he would have been liable to pay in respect of such building if the same or any portion thereof had not been demolished or removed.
Section 131 Omitted..
131. [Power of Commissioner to call for information and returns and to enter and inspect premises.] Omitted by the Delhi Municipal Corporation (Amendment) Act, 2003 (6 of 2003), s.19 (w.e.f. 1-8-2003).
Section 132 Omitted..
132. [Premises owned by, or let to, two or more persons in severalty to be ordinarily assessed as one property.] Omitted by s. 20, ibid. (w.e.f. 1-8-2003).
Section 133 Omitted..
133. [Assessment in case of amalgamation of premises.] Omitted by s. 21, ibid. (w.e.f. 1-8-2003).
Section 134 Omitted..
133. [Assessment in case of amalgamation of premises.] Omitted by s. 21, ibid. (w.e.f. 1-8-2003).
Section 135 Power of Commissioner to employ valuers.
(1) The Commissioner may, if he thinks fit, employ one or more competent persons to give advice or assistance in connection with the valuation of any land or building, and any person so employed shall have power, at all reasonable times and after giving due notice, and on production, if so required, of authorisation in writing in that behalf from the Commissioner, to enter on, survey and value any land or building which the Commissioner may direct him to survey and value.
(2) No person shall wilfully delay or obstruct and such person in the exercise of any of his powers under this section.
(2) No person shall wilfully delay or obstruct and such person in the exercise of any of his powers under this section.
Section 136 Tax on certain vehicles and animals and rates thereof.
Save as otherwise provided in this Act, a tax at the rates not exceeding those specified in the Third Schedule shall be levied on vehicles and animals of the descriptions specified in that Schedule which are kept within Delhi.
Section 137 The tax on whom leviable.
The tax on vehicles or animals shall be leviable upon the owner of, or the person having possession or control of, such vehicles or animals in respect of which the tax is leviable:
Provided that in the case of an animal generally used or employed in drawing any vehicle, the tax in respect of such animal shall be leviable upon the owner of, or the person having possession or control of, such vehicle, whether or not such animal is owned by such owner or person:
Provided further that the tax under this section shall not be levied in respect of---
(a) vehicles and animals belonging to 1[the Central 2[Government]] or to 3[4[the Corporation]] used or intended to be used solely for public purposes;
(b) vehicles intended exclusively for the conveyance free of charge, of the injured, the sick or the dead;
(c) childrens perambulators or tricycles;
5 [(d) a cow or a she-buffalo kept for milking for domestic use if the cow or the she-buffalo is the only cow or she-buffalo kept by the owner or the person having possession or control thereof for such milking and is registered in accordance with bye-laws made in this behalf, so, however, that
(i) where more cows or, as the case may be, more she-buffaloes than one are kept by several such owners or person constituting a family, the tax under this section shall be levied in respect of all such cows or all such she-buffaloes;
(ii) where a cow and also a she-buffalo are kept by the owner or the person having the possession or control thereof or by several such owners or persons constituting a family, the tax under this section shall be levied in respect of the cow and the she-buffalo.]
Provided that in the case of an animal generally used or employed in drawing any vehicle, the tax in respect of such animal shall be leviable upon the owner of, or the person having possession or control of, such vehicle, whether or not such animal is owned by such owner or person:
Provided further that the tax under this section shall not be levied in respect of---
(a) vehicles and animals belonging to 1[the Central 2[Government]] or to 3[4[the Corporation]] used or intended to be used solely for public purposes;
(b) vehicles intended exclusively for the conveyance free of charge, of the injured, the sick or the dead;
(c) childrens perambulators or tricycles;
5 [(d) a cow or a she-buffalo kept for milking for domestic use if the cow or the she-buffalo is the only cow or she-buffalo kept by the owner or the person having possession or control thereof for such milking and is registered in accordance with bye-laws made in this behalf, so, however, that
(i) where more cows or, as the case may be, more she-buffaloes than one are kept by several such owners or person constituting a family, the tax under this section shall be levied in respect of all such cows or all such she-buffaloes;
(ii) where a cow and also a she-buffalo are kept by the owner or the person having the possession or control thereof or by several such owners or persons constituting a family, the tax under this section shall be levied in respect of the cow and the she-buffalo.]
1. Subs. by Delhi Act 12 of 2011, s. 2 "Central Government" (w.e.f. 13-1-2012).
2. Subs. by Act 10 of 2022, s. 2, for "Government" (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. Ins. by Act 42 of 1961, s. 14 (w.e.f. 12-9-1961).
2. Subs. by Act 10 of 2022, s. 2, for "Government" (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. Ins. by Act 42 of 1961, s. 14 (w.e.f. 12-9-1961).