Section 116(5) in The Delhi Municipal Corporation Act, 1957
(5)The functions of the Municipal Valuation Committee shall be-(a)to make recommendations to 1[a Corporation] on matters relating to classification of vacant lands and buildings in any ward of Delhi into colonies and groups of lands and buildings and fixation of base value per unit area of vacant land or per unit area of covered space of building and factors for increase or decrease, or for no increase or decrease, thereof;(b)to consider objections under section 116C, and to make recommendation thereon; and(c)to perform such other functions as the Government may require.]