Section 14 in The Delhi Municipal Corporation (Property Taxes) Bye-Laws, 2004
14. Other spaces to be included in covered space in relation to building.
-In addition to the covered spaces specified in the Explanation to sub-section (1) of section 116 E, the covered space in relation to a building shall also include basements, mezzanine floors, barsatis and stilts meant for parking and TV/Telecom towers and hoardings erected on the surface or top or any other open space of a building.Explanation.-In case of buildings with common areas/services shared by more than one owner/occupant, it shall be divided proportionately according to the covered area enjoyed by the owner/occupier. A fire escape (staircase) added subsequently to a building, loft floor, refuse areas in multi-storeyed buildings, shall not be counted towards covered area calculation. In the case of TV /Telecom and other such towers, the covered area shall include the area covered by the extremities of foundation multiplied by the total height, while in the case of hoarding, covered area shall mean the square of extremities of the poles on which hoardings are erected plus the area of the hoarding.
