Section 113(1) in The Delhi Municipal Corporation Act, 1957
(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)]