Section 114 in The Delhi Municipal Corporation Act, 1957
114. [ Components of property tax. [Substituted by Delhi Act 6 of 2003, section 5, for "section 114 (w.e.f. 1-8-2003). Earlier section 114 was amended by Act 2 of 1968 section 2" (w.e.f. 23-3-1968).]
- Save as otherwise provided in this Act, the property taxes shall be levied on lands and buildings in Delhi and shall consist of the following, namely:(a)a building tax, and(b)a vacant land tax.]
