Section 114E in The Delhi Municipal Corporation Act, 1957
114E. [] [Inserted by Delhi Act 6 of 2003, section 6 (w.e.f. 1-8-2003)] Rate of vacant land tax.
- Save as otherwise provided in this Act, the rate of tax on vacant lands in Delhi shall be between a minimum of six per cent. and a maximum of twenty per cent. of the annual value of such lands as may be specified by [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] from time to time:Provided that [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] may, at any time, specify fixed rates between the minimum and the maximum rates of tax as aforesaid for different colonies or for different groups of vacant lands in such colonies:Provided further that [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] may also introduce graduated rates of tax within the minimum and the maximum rates of tax as aforesaid on the basis of straight line system or any other system as may be specified by [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)]Explanation.-'Straight line system' shall have the same meaning as in the Explanation to the second proviso to section 114D.]
