Section 105(1) in The New Delhi Municipal Council Act, 1994
(1)If the Chairperson has reason to believe that any person from whom any sum is due or is about or is about to become due on account of any tax is about to move from New Delhi or Delhi, he may direct the immediate payment by such person of the sum so due or about to become due and cause a notice of demand for the same to be served on such person.
