Section 159(3) in The New Delhi Municipal Council Act, 1994
(3)The expenses, reasonably incurred by the Chairperson in executing the work which he is required or authorised by this section to execute, shall be repaid to him by the person to whom the notice was given and may be recovered from such person as an arrear of tax under this Act:Provided that if under the provisions of this section, the Chairperson lays a main in lieu of a supply pipe, the additional cost incurred in laying the main instead of a supply pipe shall be borne by him.