Section 114A in The Delhi Municipal Corporation Act, 1957
114A. [] [Inserted by Delhi Act 6 of 2003, section 6 (w.e.f. 1-8-2003).] Building tax.
- For any building, the building tax shall be equal to the rate of building tax as may be prescribed by 4[a Corporation]] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] under section 114D multiplied by the annual value of the covered space of building determined under sub-section (1) of section 116E or section 116F.]
