Section 113(2) in The Delhi Municipal Corporation Act, 1957
(2)In addition to the taxes specified in sub-section (1), the [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] may, for the purposes of this Act, levy any of the following taxes, namely:(a)an education cess;(b)a local rate on land revenues;(c)a tax on professions, trades callings and employments;(d)a tax on the consumption, [sale or supply] [Substituted by Act 42 of 1961, section 7, for or sale (w.e.f. 13-9-1961)] of electricity;(e)a betterment tax on the increase in urban land values caused by the execution of any development or improvement work;(f)a tax on boats; and(g)tolls.
