Section 113(3) in The Delhi Municipal Corporation Act, 1957
(3)The taxes specified in sub-section (1) and sub-section (2) shall be levied, assessed and collected in accordance with the provisions of this Act and the bye-laws made thereunder.[Explanation. [Inserted by Delhi Act 6 of 2003, section 4 (w.e.f. 1-8-2003)]- In this Chapter, "person" shall, unless the context otherwise requires, include a company, a society registered under any law for the time being in force, an association of individuals, a partnership, and a Hindu Undivided Family.]Property taxes
