Section 511B(2)(f) in The Delhi Municipal Corporation Act, 1957
(f)all rates, taxes, fees, rents and other sums of money due to [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] in relation to the "transferred functions" immediately before such commencement shall be deemed to be due to the new authority concerned;