Section 116G(2) in The Delhi Municipal Corporation Act, 1957
(2)Notwithstanding anything contained in sub-section (1), where assessment has not been finalized in respect of a vacant land or covered space of a building or both, on the date of the commencement of the Delhi Municipal Corporation (Amendment) Act, 2003 the assesse may have such land or building or both, as the case may be, assessed on the basis of the annual value.]
