Section 4(2) in Delhi Stamp (Prevention of Undervaluation of Instruments) Rules, 2007
(2)As far as possible, once in two years in the month of April, the Deputy Commissioner of each District shall undertake the exercise of valuation of the following categories of immovable properties, in consultation with MCD, NDMC, Cantonment Board, DDA, L & DO, etc. (as appropriate),and such other land owning authorities of the Government of India and the Government of National Capital Territory of Delhi, namely:-(A)In case of immovable properties (land rates)(a)in rural areas-(i)Agricultural(ii)Commercial(iii)Residential(iv)Industrial(b)in urban areas-(i)Agricultural(ii)Commercial(iii)Residential(iv)Industrial(B)Rates of construction in flats and buildings (fully built/semi-built), on above categories of immovable properties.
