Section 115(3) in The Delhi Municipal Corporation Act, 1957
(3)[A Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] may levy on such vacant lands and covered space of buildings as are exempt from the property tax, service charge on such scale, as may be provided under this Act or as prescribed by [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)]:Provided that the service charge so levied shall not be less than seventy five per cent. of the amount that would have been payable as property tax for the covered space of the building or the vacant land as referred to in section 114D or section 114E.]