Section 116K(1) in The Delhi Municipal Corporation Act, 1957
(1)[A Corporation]] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] shall, on the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, appoint, for such period, not exceeding one year, as [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] may think fit, a Hardship and Anomaly Committee with a view to considering the cases of hardships or anomalies, if any, in respect of property tax imposed under the provisions of this Act as amended by the Delhi Municipal Corporation (Amendment) Act, 2003.
