Section 115(1)(c) in The Delhi Municipal Corporation Act, 1957
(c)the benefit of exemption shall be limited to the life-time of the person concerned, except where the award has been granted posthumously, in which case the exemption will be granted to the widow of the gallantry award winner.(viii)vacant lands and buildings owned by, or vested in, [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] but not leased out or rented out, and in respect of which the property tax, if levied, would, under the provisions of this Act, be leviable primarily on [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)].