Section 5 in The Delhi Municipal Corporation (Property Taxes) Bye-Laws, 2004
5. Guidelines to determine use of vacant lands and buildings for agricultural purposes under clause (i) of sub-section (1) of section 115.
-Any vacant land or building shall be deemed to be used for agricultural purposes, if such land or building is situated in the agricultural or rural zone in accordance with the provisions of the Master Plan for Delhi in force, and if- such land is used in accordance with the science or practise of farming, including cultivation of the soil for the growing of crops and the rearing of animals to provide food, wool, and other agricultural products, or- such building is used solely or partly for the storage of crops, or food, wool, and other agricultural products, or for sheltering animals, as aforesaid:Provided that no vacant land which is appurtenant to a farmhouse shall be construed as agricultural land, and such land shall be liable to property tax.
