Section 147(1) in The Delhi Municipal Corporation Act, 1957
(1)Save as otherwise provided in this Act, the [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] shall levy a duty on transfers of immovable property situated within the limits of [the area of the Corporation] [Substituted by Delhi Act 12 of 2011, section 2(c), for "Delhi" (w.e.f. 13-1-2012)] in accordance with the provisions hereafter in this section contained.
