Section 177(1) in The Delhi Municipal Corporation Act, 1957
(1)On and from the date of the establishment of the [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] under section 3, there shall be levied on all goods carried by railway or road into the Union territory of Delhi from any place outside thereof, a terminal tax at the rates specified in the Tenth Schedule.
