Section 120(2) in The Delhi Municipal Corporation Act, 1957
(2)If any land has been let to a tenant for a term exceeding one year and such tenant has built upon such land, the property tax assessed in respect of such land and the building erected thereon shall be payable by such tenant, whether the land and the building are in the occupation of such tenant or a sub-tenant of such tenant.Explanation.-For the purposes of this section, "tenant" shall include any person deriving title to the land or the building erected upon such land, from the tenant, whether by operation of law or by transfer inter vivos.]
