Section 116F in The Delhi Municipal Corporation Act, 1957
116F. [] [Substituted by Delhi Act 6 of 2003, section 8, for section 116 (w.e.f. 1-8-2003).] Determination of annual value of building where land is exempted from property tax.
- Where any vacant land is exempted from property tax under any law for the time being in force, the annual value of any building erected on such land, which is in existence for more than one year and is not entitled to any exemption from such tax under this Act or any other law for the time being in force, shall be determined in accordance with the provisions of this chapter.
