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The New Delhi Municipal Council Act, 1994
Section 61C

The New Delhi Municipal Council Act, 1994

Chapter VIII — TAXATION Levy of taxes

Section 61CVacant land tax

Read in the full Act

Section 61C: Vacant land tax

Contents

Preamble
Chapter I — PRELIMINARY
1Short title, extent and commencement
2Definitions
Chapter II — THE COUNCIL Constitution of the Council
3Establishment of the Council
4Composition of the Council
5Duration of the Council
6Disqualification for membership of the Council
7Oath or affirmation
8Vacation of seat
9Setting-up of committees
Chapter III — FUNCTIONS OF THE COUNCIL
10General powers of the Council
11Obligatory functions of the Council
12Discretionary functions of the Council
Chapter IV — THE CHAIRPERSON
13Appointment, etc., of the Chairperson
14Leave of absence of Chairperson
15Appointment of officiating Chairperson in case of death, resignation or removal of Chairperson
16Salary and allowances of the Chairperson and members
17Service regulations of members
18Functions of the Chairperson
19Chairperson not to be interested in any contract, etc., with the Council
20Exercise of powers to be subject to sanction
Chapter V — PROCEDURE Transaction of business by the Council
21Meetings
22First meeting of the Council
23Notice of meetings and business
24Quorum
25Presiding Officer
26Method of deciding questions
27Members not to vote on matter in which they are interested
28Right to attend meetings of Council and its committees, etc., and right of members to ask questions in relation to the municipal government of New Delhi
29Keeping of minutes and proceedings
30Circulation of minutes and inspection of minutes and reports of proceedings
31Forwarding minutes and reports of proceedings to the Administrator
32Validation of proceedings, etc
Chapter VI — MUNICIPAL OFFICERS AND OTHER MUNICIPAL EMPLOYEES
33Appointment of certain officers
34Schedule of permanent posts and creation of temporary posts
35Restriction on employment of permanent officers and other employees
36Power to make appointments
37Officers and other employees not to undertake any extraneous work
38Officers and other employees not to be interested in any contract, etc., with the Council
39Punishment for municipal officers and other employees
40Consultation with the Union Public Service Commission
41Power of Commission to make regulations and reference to the Central Government in case of difference between the Commission and the Council
42Recruitment to category B and category C posts
43Power of Council to make regulations
Chapter VII — REVENUE AND EXPENDITURE The New Delhi Municipal Fund
44Constitution of the New Delhi Municipal Fund
45New Delhi Municipal Fund to be kept in the State Bank of India
46Operation of the Accounts
47Payments not to be made unless covered by a budget-grant
48Duty of persons signing cheques
49Procedure when money not covered by a budget-grant is expended
50Application of New Delhi Municipal Fund
51Temporary payments from the New Delhi Municipal Fund for works urgently required for the public service
52Investment of surplus moneys
53Constitution of Finance Commission
54Constitution of special funds
55Adoption of budget estimates
56Power of Council to alter budget estimates
57Power of Council to re-adjust income and expenditure during the year
58Accounts to be kept
59Audit
Chapter VIII — TAXATION Levy of taxes
60Taxes to be imposed by the Council under this Act
61Components of property tax
61BRebate for certain categories
61ABuilding tax
61CVacant land tax
61DRate of building tax
61ERate of vacant land tax
62Premises in respect of which property tax is to be levied
63Determination of rateable value of lands and buildings assessable to property tax
64Charge for supply of water
64AConstitution of Municipal Valuation Committee
64BClassification of vacant lands and buildings into areas and groups and specification of base unit area values therefor
64CNotification of classification of vacant lands and buildings into areas and groups and specification of base unit area valuesthereof and factorsfor increase or decrease
64DObjection to classification of vacant lands and buildings into areas and groups and fixation of base unit area values and factors for increasing or decreasing such base unit area values
64EFinal base unit area values of vacant land and of covered space of building
64FDetermination of annual value of covered space of building and of vacant land
64GDetermination of annual value of building where land is exempted from property tax
64HTransitory provisions
64-IValidity of base unit area values of vacant land and covered space of building
Chapter VIII — TAXATION Levy of taxes
64JIndexation of unit area value
64KHardship and Anomaly Committee
65Taxation of Union properties
66Incidence of property tax
67Apportionment of liability for property tax when the premises are let or sub-let
68Recovery of property tax from occupiers
69Property tax a first charge on premises on which it is assessed
69ASubmission of returns
69BSelf-assessment and submission of return
69CRevision of assessment
69DPower of Chairperson regarding assessment
70Assessment list
71Evidential value of assessment list
72Amendment of assessment list
72AAssignment of property identification code
73Preparation of new assessment list
74Notice of transfers
75Notice of erection of building, etc
76Notice of demolition or removal of buildings
77Power of Chairperson to call for information and returns and to enter and inspect premises
78Premises owned by, or let to two or more persons in severalty to be ordinarily assessed as one property
79Assessment in case of amalgamation of premises
80Power of Chairperson to assess separately outhouses and portions of buildings
81Power of Chairperson to employ valuers
82Tax on certain vehicles and animals and rates thereof
83The tax on whom leviable
84Tax when payable
85Power of Chairperson to compound with livery stable keeper, etc., for tax
86Theatre-tax
87Liability to pay theatre-tax
88Tax on advertisements
89Prohibition of advertisements without written permission of the Chairperson
90Permission of the Chairperson to become void in certain cases
91Presumption in case of contravention
92Power of Chairperson in case of contravention
93Duty on transfer of property and method of assessment thereto
94Provisions applicable on the introduction of transfer duty
95Tax on building applications
96Imposition of other taxes
97Supplementary taxation
98Time and manner of payment of taxes
98APunishment for wilful default in payment of property tax, furnishing wrong information in return of assessment, etc
99Presentation of bill
100Notice of demand and notice fee
101Penalty in case of default of payment of taxes
102Recovery of tax
102ARecovery of property tax
103Distress
104Disposal of distrained property and attachment and sale of immovable property
105Recovery from a person about to leave New Delhi or Delhi
106Power to institute suit for recovery
107Power of seizure of vehicles and animals in case of non-payment of tax thereon
108Occupiers may be required to pay rent towards satisfaction of property tax
109Demolition, etc., of buildings
110Remission or refund of tax
111Power to require entry in assessment list of details of buildings
112Notice to be given of the circumstances in which remission or refund is claimed
113What buildings are to be deemed vacant
114Notice to be given of every occupation of vacant land or building
115Appeal against assessment, etc
116Conditions of right to appeal
117Condonation of delay in preferring the appeal
118Finality of appellate orders
119Power to inspect for purposes of determining rateable value or tax
120Composition
121Irrecoverable debts
122Obligation to disclose liability
123Immaterial error not to affect liability
124General power of exemption
125Payment of proceeds of entertainment and betting taxes to Council
Chapter IX — BORROWING
126Power of Council to borrow
127Time for repayment of money borrowed under section 126
128Form and effect of debenture
129Payment to survivors of joint payees
130Receipt by joint holders for interest or dividend
131Maintenance and investment of sinking funds
132Application of sinking funds
133Annual statement by Chairperson
134Power of Council to consolidate loans
135Priority of payment for interest and repayment of loans over other payments
136Power to make regulations
Chapter X — PROPERTY AND CONTRACTS Property
137Acquisition of property
138Acquisition of immovable property by agreement
139Procedure when immovable property cannot be acquired by agreement
140Disposal of movable property
141Disposal of immovable property
142Contracts by the Council
143Procedure for making contracts
144Mode of executing contracts
Chapter XI — WATER SUPPLY, DRAINAGE AND SEWAGE COLLECTION General
145Definitions
146Council may carry out surveys and formulate proposals
147Functions in relation to water supplies
148Water supplied for domestic purposes not to be used for non-domestic purposes
149Supply of water for domestic purposes not to include any supply for certain specified purposes
150Power to supply water for non-domestic purposes
151Use of water for extinguishing fire
152Power to require water supply to be taken
153New premises not to be occupied without arrangement for water supply
154Public gratuitous water supply
155Power to lay mains
156Power to lay service pipes, etc
157Provision of fire hydrants
158Supply of water
159Laying of supply pipes, etc
160Power to require separate service pipes
161Stopcocks
162Power of Chairperson to provide meters
163Presumption as to correctness of meters
164Prohibition of waste or misuse of water
165Power to enter premises to detect waste or misuse of water
166Power to test water fittings
167Power to close or restrict use of water from polluted source of supply
168Water pipes, etc., not to be placed where water will be polluted
169Power to cut off private water supply or to turn off water
170Joint and several liability of owners and occupiers for offence in relation to water supply
171Public drains, etc., to vest in the Council
172Control of drains and sewage collection works
173Certain matters not to be passed into municipal drains
174Application by owners and occupiers to drain into municipal drains
175Drainage of and drained premises
176New premises not to be erected without drains
177Power to drain group or block of premises by combined operations
178Power of Chairperson to close or limit the use of private drains in certain cases
179Use of drain by a person other than the owner
180Sewage and rain water drains to be distinct
181Power of Chairperson to require owner to carry out certain works for satisfactory drainage
182Appointment of places for the emptying of drains and collection of sewage
183Connection with water works and drains not to be made without permission
184Building, railways and private streets not to be erected or constructed over drains or water works without permission
185Rights of user of property for aqueducts, lines, etc
186Power of owner of premises to place pipes and drains through land belonging to other persons
187Power to require railway level, etc., to be raised or lowered
188Power of Chairperson to execute work after giving notice to the person liable
189Power of Chairperson to affix shafts, etc., for ventilation of drain or cesspool
190Power of Chairperson to examine and test drains, etc., believed to be defective
191Bulk receipt of water and delivery of sewage by the Council
192Employment of Government agencies for repairs, etc
193Work to be done by licensed plumber
194Prohibition of certain acts
Chapter XII — ELECTRICITY SUPPLY
195Functions in relation to electricity supply
196Additional functions in relation to electricity supply
197Council to have powers and obligations of licensee under Act 9 of 1910
198Restriction on building and other acts interfering with the works of electric supply
199Power of Council to make arrangements with licensees
200Charges for supply of electricity
201Bulk receipt of electricity by the Council
Chapter XIII — STREETS Construction, maintenance and improvement of streets
202Vesting of public streets in the Council
203Functions of Chairperson in respect of public streets
204Disposal of land forming site of public streets permanently closed
205Power to make new public streets
206Minimum width of new public streets
207Power to prohibit or regulate use of public streets for certain kind of traffic
208Power to acquire lands and buildings for public streets and for public parking places
209Defining the regular line of streets
210Setting back building to regular line of street
211Compulsory setting back of building to regular line of street
212Acquisition of open land and land occupied by platform, etc., within the regular line of street
213Acquisition of the remaining part of a building and land after their portions within a regular line of street have been acquired
214Setting forward of buildings to the regular line of street
215Compensation to be paid in certain cases of setting back or setting forward of buildings, etc
216Owner's obligation when dealing with land as building sites
217Lay-out plans
218Alteration or demolition of street made in breach of section 217
219Power of Chairperson to order work to be carried out or to carry it out himself in default
220Right of owner to require streets to be declared public
221Prohibition of projections upon streets, etc
222Projections over streets may be permitted in certain cases
223Ground floor doors, etc., not to open outwards on streets
224Prohibition of structures or fixtures which cause obstruction in street
225Prohibition of deposit, etc., of things in streets
226Power to remove anything deposited or exposed for sale in contravention of this Act
227Prohibition of the tethering of animals and milking of cattle
228Precautions during repair of streets
229Streets not to be opened or broken up and building materials not to be deposited thereon without permission
230Disposal of things removed under this Chapter
231Naming and numbering of streets
232Chairperson to take steps for repairing or enclosing dangerous places
233Measures for lighting
234Prohibition of removal, etc., of lamps
Chapter XIV — BUILDING REGULATIONS
235General superintendence, etc., of the Central Government
236Definition
237Prohibition of building without sanction
238Erection of building
239Applications for additions to, or repairs of, buildings
240Conditions of valid notice
241Sanction or refusal of building or work
242When building or work may be proceeded with
243Sanction accorded under misrepresentation
244Buildings at corners of streets
245Provisions as to buildings and works on either side of new streets
246Period for completion of building or work
247Order of demolition and stoppage of buildings or works in certain cases and appeal
248Order of stoppage of buildings or works in certain cases
249Power of Chairperson to require alteration of work
250Power to seal unauthorised constructions
251Completion certificates
252Restrictions on uses of buildings
253Appellate Tribunal
254Appeals against certain orders or notices issued under the Act
254AAppeals against penalties
255Procedure of the Appellate Tribunal
256Appeal against orders of Appellate Tribunal
257Bar of jurisdiction of courts
258Removal of dangerous buildings
259Power to order building to be vacated in certain circumstances
260Power of the Central Government to make bye-laws
Chapter XV — SANITATION AND PUBLIC HEALTH Conservancy and sanitation
261Provision for daily cleansing of streets and removal of rubbish and filth
262Rubbish, etc., to be the property of the Council
263Provision or appointment of receptacles, depots and places for rubbish, etc
264Duty of owners and occupiers to collect and deposit rubbish, etc
265Collection and removal of filth and polluted matter
266Removal of rubbish, etc., accumulated on premises used as factories, workshop, etc
267Prohibition against accumulation of rubbish, etc
268Prohibition in respect of air pollutant
269Chairperson's power to get premises scavenged and cleansed
270Public latrines, urinals, etc
271Construction of latrines and urinals
272Latrines and urinals, etc., in new buildings
273Latrines and urinals for labourers, etc
274Provision of latrines and urinals for markets, etc
275Other provisions as to private latrines
276Removal of congested buildings
277Power of Chairperson to require improvement of building unfit for human habitation
278Enforcement of notice requiring execution of works of improvement
279Power of Chairperson to order demolition of buildings unfit for human habitation
280Insanitary huts and sheds
281Prohibition against washing by washerman
282Obligation to give information of dangerous disease
283Removal to hospital of patients, suffering from dangerous disease
284Disinfection of buildings and articles
285Destruction of infectious huts or sheds
286Means of disinfection
287Special measures in case of outbreak of dangerous or epidemic diseases
288Infected clothes not to be sent to washerman or to laundry
289Contamination and disinfection of public conveyance
290Driver of conveyance not bound to carry persons suffering from dangerous disease
291Disinfection of buildings before letting the same
292Disposal of infected articles without disinfection
293Prohibition of making or selling of food, etc., or washing of clothes by infected persons
294Power to restrict or prohibit sale of food or drink
295Control over wells and tanks, etc
296Duty of persons suffering from dangerous disease
297Disposal of infectious corpses where any person has died from any dangerous disease
298Conditions of service of sweepers and certain other class of persons employed in municipal service
299Conditions of service of sweepers employed for doing house scavenging
300Power to call for information regarding burning and burial grounds
301Permission for use of new burning or burial ground
302Power to require closing of burning and burial grounds
303Removal of corpses
304Disposal of dead animals
Chapter XVI — VITAL STATISTICS
305Appointment of Chief Registrar, etc
306Duties of registrar
307Information of births and deaths
Chapter XVII — PUBLIC SAFETY AND SUPPRESSION OF NUISANCES Nuisances
308Prohibition of nuisances
309Power of Chairperson to require removal or abatement of nuisance
310Registration and control of dogs
311Stacking or collecting inflammable materials
312Care of naked lights
313Discharging fire works, fire-arms, etc
314Power to require buildings, wells, etc., to be rendered safe
315Enclosure of waste land used for improper purpose
Chapter XVIII — MARKETS, TRADES AND OCCUPATIONS Maintenance and regulation of markets
316Provision of municipal market
317Use of municipal markets and slaughter house
318Private markets
319Conditions of grant of licence for private market
320Prohibition of keeping market open without licence, etc
321Prohibition of use of unlicensed markets
322Prohibition of business and trade near a market
323Levy of stallages, rents and fees
324Power to expel disturbers, etc., from markets
325Butcher's fish-monger's and poulter's licence
326Factory, etc., not to be established without permission of the Chairperson
327Premises not to be used for certain purposes without licence
328Seizure of certain animals
329Power of Chairperson to prevent use of premises in particular areas for purposes referred to in section 327
330Licences for hawking articles, etc
331Eating houses, etc., not to be used without licence from the Chairperson
332Licensing and control of theatres, circuses and places of public amusement
333Power of Chairperson to stop use of premises used in contravention of licences
Chapter XIX — IMPROVEMENT
334Improvement scheme
335Matters to be provided for in an improvement scheme
336Submission of improvement scheme to the Council for approval and to the Central Government for sanction
337Rehousing scheme
338Improvement scheme and rehousing scheme to comply with the master plan and zonal development plan
Chapter XX — POWERS, PROCEDURE, OFFENCES AND PENALTIES Licences and written permissions
339Signature, conditions, duration, suspension, revocation, etc., of licences and written permissions
340Powers of entry and inspection
341Power to enter land adjoining land in relation to any work
342Breaking into building
343Time of making entry
344Consent ordinarily to be obtained
345Regard to be had to social or religious usages
346Prohibition of obstruction or molestation in execution of work
347Public notices how to be made known
348Newspapers in which advertisements or notices to be published
349Proof of consent, etc., of Chairperson
350Notices, etc., to fix reasonable time
351Signature on notices, etc., may be stamped
352Notices, etc., by whom to be served or issued
353Services of notices, etc
354Service of bills for tax or notice of demand by ordinary post
355Powers in case of non-compliance with notice, etc
356Liability of occupier to pay in default of owner
357Execution of work by occupier in default of owner and deduction of expenses from rent
358Relief to agents and trustees
359General power to compensation
360Compensation to be paid by offenders for damage caused by them
361Reference to the court of the district judge in certain cases
362Application to the court of the district judge in other cases
363Mode of recovery of certain dues
364Right of owner to apply to the court of the district judge in case of obstruction by occupier
365General powers and procedure of the court of the district judge
366Fees in proceedings before the court of the district judge
367Repayment of half fees on settlement before hearing
368Power of the court of the district judge to delegate certain powers and to make rules
369Punishment for certain offences
370General penalty
371Offences by companies
372Certain offences to be cognizable
373Prosecutions
374Composition of offences
375Municipal magistrates
376Cognizance of offences
377Limitation of time for prosecution
378Power of magistrate to hear cases in absence of accused when summoned to appear
379Complaints concerning nuisances
380Procedure to be followed by magistrate regarding complaints concerning nuisances
381Arrest of offenders
382Duties of police officers
383Power to institute, etc., legal proceedings and obtain legal advice
384Protection of action of the Council, etc
385Notice to be given of suits
Chapter XXI — RULES, REGULATIONS AND BYE-LAWS
386Supplemental provisions respecting rules
387Supplemental provisions respecting regulations
388Power to make bye-laws
389Regulations and bye-laws to be laid before Parliament
390Penalty for breaches of bye-laws
391Supplemental provisions respecting bye-laws
392Bye-laws to be available for inspection and purchase
Chapter XXII — CONTROL
393Government to require production of documents
394Inspection
395Directions by Central Government
396Power to provide for enforcement of direction under section 395
397Power of Central Government to give directions in relation to primary schools, etc
398Dissolution of the Council
Chapter XXIII — MISCELLANEOUS
399Delegation of power by the Central Government
400Power to delegate functions of Chairperson
401Validity of notices and other documents
402Admissibility of document or entry as evidence
403Evidence of Municipal officer or employee
404Prohibition against obstruction of any municipal authority
405Prohibition against removal of mark
406Prohibition against removal or obliteration of notice
407Prohibition against unauthorised dealings with public place or materials
408Liability of Chairperson, etc., for loss, waste or misapplication of New Delhi Municipal Fund or property
409Members and municipal officers and employees to be public servants
410Annual administration report
411Other laws not to be disregarded
412Exemption of diplomatic or consular missions from payment of tax, etc
413Construction of references
414Council to undertake work on agency basis
415Power to remove difficulties
416Repeal and savings
417Expenditure in connection with the Council from the commencement of this Act to the adoption of the budget by the Council
418Transitory provision
419Repeal of Ordinance 8 of 1994
Schedules
The First Schedule
The Second Schedule
The Third Schedule
The Fourth Schedule
The Fifth Schedule
The Sixth Schedule
The Seventh Schedule
The Eighth Schedule
The Ninth Schedule
The Tenth Schedule
Commentary
Background and purpose
What it covers
Legislative history
Structure
Related laws
Sources

61C. Vacant land tax

Previous section 61A. Building tax Next section 61D. Rate of building tax

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Last updated 30 October 2026

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