Section 113 in The Delhi Municipal Corporation Act, 1957
113. Taxes to be imposed by the [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] under this Act.
(1)The [A Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] shall, for the purposes of this Act, levy the following taxes, namely:(a)property taxes;(b)a tax on vehicles and animals;(c)a theatre-tax;(d)a tax on advertisements other than advertisements published in the newspapers;(e)a duty on the transfer of property; and(f)[ a tax on buildings payable along with the application for sanction of the building plan.] [Substituted by Delhi Act 7 of 2004, section 3, for "clause (f)" (w.e.f. 13-1-2012)](2)In addition to the taxes specified in sub-section (1), the [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] may, for the purposes of this Act, levy any of the following taxes, namely:(a)an education cess;(b)a local rate on land revenues;(c)a tax on professions, trades callings and employments;(d)a tax on the consumption, [sale or supply] [Substituted by Act 42 of 1961, section 7, for or sale (w.e.f. 13-9-1961)] of electricity;(e)a betterment tax on the increase in urban land values caused by the execution of any development or improvement work;(f)a tax on boats; and(g)tolls.(3)The taxes specified in sub-section (1) and sub-section (2) shall be levied, assessed and collected in accordance with the provisions of this Act and the bye-laws made thereunder.[Explanation. [Inserted by Delhi Act 6 of 2003, section 4 (w.e.f. 1-8-2003)]- In this Chapter, "person" shall, unless the context otherwise requires, include a company, a society registered under any law for the time being in force, an association of individuals, a partnership, and a Hindu Undivided Family.]Property taxes
