Section 13(a) in Delhi Finance Commission Act, 1994
(a)the principles which should govern,-(i)the distribution between the Government and the Municipalities of the net proceeds of the taxes, duties, tolls and fees leviable by the Government which may be divided between them;(ii)The determination of the taxes, duties tolls and fees which may be assigned to or appropriated by the Municipalities;(iii)The grants-in-aid to the Municipalities from the Consolidated Fund of the National Capital Territory of Delhi;
