Section 109(2) in The Delhi Municipal Corporation Act, 1957
(2)On or before the 15th day of February of each year the [every Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] shall determine the rates at which various municipal taxes, rates and cases shall be levied in the next following year and save as otherwise provided in this Act the rates so fixed shall not be subsequently altered for the year for which they have been fixed.
