Section 150(1) in The Delhi Municipal Corporation Act, 1957
(1)[A Corporation] [Substituted by Delhi Act 12 of 2011, sec.2(a) for "the Corporation" (w.e.f. 13-1-2012)] may, at a meeting, pass a resolution for the levy of any of the taxes specified in sub-section (2) of section 113, defining the maximum rate of the tax to be levied, the class or classes of persons or the description or descriptions of articles and properties to be taxed, the system of assessment to be adopted and the exemptions, if any, to be granted.
