Section 116K(2) in The Delhi Municipal Corporation Act, 1957
(2)The Hardship and Anomaly Committee shall consist of a professional from areas of finance, taxation, law or municipal management, as the Chairperson and four other members of whom one shall be a councillor to be nominated by 2[a Corporation], one shall be the chairperson of the Municipal Valuation Committee and one member shall be nominated from among the members of the Municipal Valuation Committee and one shall be the Additional Commissioner (Revenue) of [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)]