114A. Building tax
114A. Building tax.—For any building, the building tax shall be equal to the rate of building tax as may be prescribed by [[a Corporation]] under section 114D multiplied by the annual value of the covered space of building determined under sub-section (1) of section 116E or section 116F.
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).