Section 120(1) in The Delhi Municipal Corporation Act, 1957
(1)(a)The property tax on any land or building shall be primarily leviable upon the owner thereof.(b)The liability of the several owners of any land or building constituting a single unit of assessment, which is, or purports to be, severally owned in parts including flats or rooms, for payment of property tax or any instalment thereof, payable during the period of such ownership, shall be joint and several:Provided that the Commissioner may apportion the amount of property tax on such land or building among several co-owners:Provided further that in any case where the Commissioner is, for reasons to be recorded in writing, satisfied that the owner is not traceable, the occupier of such land or building for the time being shall be liable for payment of the property tax and shall also be entitled to the rebate, if admissible.(c)In the case of any land or building which is not self-occupied and where the owner is constrained by any law, order of the Government, or order of a court from recovering the tax due, such tax shall be recovered from the occupier or occupiers, as the case may be:Provided that the owner shall continue to pay such amount of tax as he was liable to pay before the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003 and only the balance, amount, if any, shall be recovered from the occupier.(d)The property tax on any land or building, which is the property of 3[a Corporation] and the possession of which has been delivered under any agreement or licensing arrangement, shall be leviable upon the transferee or the licensee, as the case may be.(e)The property tax in respect of any land or building, being the property of the Union, the possession of which has been delivered in pursuance of section 20 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954 (44 of 1954), shall be leviable upon the transferee.
