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The Delhi Municipal Corporation Act, 1957

Chapter VIII — TAXATION Levy of taxes

Section 113Taxes to be imposed by the Corporation under this Act

Read in the full Act
Section 113: Taxes to be imposed by the Corporation under this Act

113. Taxes to be imposed by the Corporation under this Act

(1)

[[The Corporation]] shall, for the purposes of this Act, levy the following taxes, namely:---

(a)

property taxes;

(b)

a tax on vehicles and animals;

(c)

a theatre-tax;

(d)

a tax on advertisements other than advertisements published in the newspapers;

(e)

a duty on the transfer of property; and

(f)

a tax on buildings payable along with the application for sanction of the building plan.

(2)

In addition to the taxes specified in sub-section (1), [[the Corporation]] may, for the purposes of this Act, levy any of the following taxes, namely:---

(a)

an education cess;

(b)

a local rate on land revenues;

(c)

a tax on professions, trades, callings and employments;

(d)

a tax on the consumption, [sale or supply] of electricity;

(e)

a betterment tax on the increase in urban land values caused by the execution of any development or improvement work;

(f)

a tax on boats; and

(g)

tolls.

(3)

The taxes specified in sub-section (1) sub-section (2) shall be levied, assessed and collected in accordance with the provisions of this Act and the bye-laws made thereunder.

[Explanation.In this Chapter, person shall, unless the context otherwise requires, include a company, a society registered under any law for the time being in force, an association of individuals, a partnership, and a Hindu undivided family.]

Amendment notes (6)
  1. Subs w.e.f. 13-1-2012 . Subs. by Delhi Act 12 of 2011, s. 2 "The Corporation" (w.e.f. 13-1-2012).
  2. Subs w.e.f. 22-5-2022 . Subs. by Act 10 of 2022, s. 2, for "A Corporation" (w.e.f. 22-5-2022).
  3. Subs w.e.f. 13-1-2012 . Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
  4. Subs w.e.f. 22-5-2022 . Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
  5. Subs w.e.f. 12-9-1961 . Subs. by Act 42 of 1961, s. 7, for "or sale" (w.e.f. 12-9-1961).
  6. Ins w.e.f. 1-8-2003 . Ins. by Delhi Act 6 of 2003, s. 4 (w.e.f. 1-8-2003).