Section 116K(3) in The Delhi Municipal Corporation Act, 1957
(3)The Hardship and Anomaly Committee shall make recommendations to [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] on the petitions received from any group of affected persons regarding any hardship or anomaly arising out of the property tax imposed, and the decision of [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] on such recommendation shall be final.