Section 22 in The Delhi Municipal Corporation (Property Taxes) Bye-Laws, 2004
22. Time and manner of payment of property tax under sub-section (1) of section 152.
(1)Subject to the provisions of the Act, any tax levied under section 114A and section 114C shall become due on the first day of April of each financial year and shall be paid either in lump sum or in quarterly instalments by cash or account payee cheque or Demand Draft or through internet banking with the following endorsement:(i)property tax for the period from ....................... to....................... in respect of property bearing identification code number ....................... owned/occupied by ........................(ii)Paid in lump sum or quarterly instalment for the quarters ending June or September or December or March, and(iii)Paid in cash or by Cheque or by Demand Draft or through Internet Banking.(2)(i)In the event of the tax being paid in one lump sum, the tax shall be paid by 30th day of June of the financial year and in that case rebate of such percentage not exceeding fifteen percent as may be notified by the Corporation, of the tttal tax amount due shall be allowed. (ii) In the case of payment in quarterly instalments, the tax shall be paid in equated instalments by 30th day of June, 30th day of September, 31st day of December and 31st day of March of the financial year for which tax is paid.(3)The Corporation shall grant a receipt in such form as the Corporation may determine in respect of every such payment.(4)The Corporation may, by notification, provide that the payment of any such tax may be made through such Citizens' Welfare Association, Schedule bank, person or other agency as the Corporation may, from time to time, specify by notification and may also be paid by credit card or through electronic media.
