114. Components of property tax
114. Components of property tax.Save as otherwise provided in this Act, the property taxes shall be levied on lands and buildings in Delhi and shall consist of the following, namely:—
(a)
a building tax, and
(b)
a vacant land tax.
Amendment notes (1)
- Subs w.e.f. 1-8-2003 . Subs. by Delhi Act 6 of 2003, s. 5, for section 114 (w.e.f. 1-8-2003).