Section 60(1) in The New Delhi Municipal Council Act, 1994
(1)The Council shall for the purposes of this Act, levy the following taxes, namely:-(a)property tax;(b)a tax on vehicles and animals;(c)a theatre-tax;(d)a tax on advertisements other than advertisements published in the newspapers;(e)a duty on the transfer of property; and(f)a tax on buildings payable along with the application for sanction of the building plan.
