Section 66(1) in The New Delhi Municipal Council Act, 1994
(1)The property tax shall be primarily leviable as follows:-(a)if the land or building is let, upon the lessor;(b)if the land or building is sub-let, upon the superior lessor;(c)if the land or building is unlet, upon the person in whom the right to let the same vests:Provided that the property tax in respect of land and building, being property of the Union, 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 primarily leviable upon the transferee.
