Section 115(2) in The Delhi Municipal Corporation Act, 1957
(2)The Commissioner shall cause to be maintained a register showing separately the vacant lands and buildings exempted from the property tax under sub-section (1) in such form as may be specified by [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)], and such register shall be open to the public for inspection.