Section 481(1) in The Delhi Municipal Corporation Act, 1957
(1)Subject to the provisions of this Act [a Corporation] [Substituted by Delhi act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] may, in addition to any bye-laws which it is empowered to make by any other provision of this Act, make bye-laws to provide for all or any of the following matters, namely:A. Bye-laws relating to taxation