Section 60(2) in The New Delhi Municipal Council Act, 1994
(2)In addition to the taxes specified in sub-section (1) the Council may, for the purposes of this Act; levy any of the following taxes, namely:-(a)an education cess;(b)a tax on professions, trades, callings and employments;(c)a tax on the consumption, sale or supply of electricity;(d)a betterment tax on the increase in urban land values caused by the execution of any development or improvement work;(e)tolls.
