Section 113: Taxes to be imposed by the Corporation under this Act.

The Delhi Municipal Corporation Act, 1957Central Act · Act 66 of 1957

(1) [[The Corporation]] shall, for the purposes of this Act, levy the following taxes, namely:---

(a) property taxes;

(b) a tax on vehicles and animals;

(d) a tax on advertisements other than advertisements published in the newspapers;

(e) a duty on the transfer of property; and

(f) a tax on buildings payable along with the application for sanction of the building plan.

(2) In addition to the taxes specified in sub-section (1), [[the Corporation]] 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;

(d) a tax on the consumption, [sale or supply] 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.

(3) The taxes specified in sub-section (1) sub-section (2) shall be levied, assessed and collected in accordance with the provisions of this Act and the bye-laws made thereunder.

[Explanation.In this Chapter, person shall, unless the context otherwise requires, include a company, a society registered under any law for the time being in force, an association of individuals, a partnership, and a Hindu undivided family.]

Where this provision sits

Act	The Delhi Municipal Corporation Act, 1957
Section	113
Marginal note	Taxes to be imposed by the Corporation under this Act.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Delhi Act 12 of 2011. . Subs. by Delhi Act 12 of 2011, s. 2 "The Corporation" (w.e.f. 13-1-2012).
substituted, Act 10 of 2022. . Subs. by Act 10 of 2022, s. 2, for "A Corporation" (w.e.f. 22-5-2022).
substituted, Delhi Act 12 of 2011. . Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
substituted, Act 10 of 2022. . Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
substituted, Act 42 of 1961. . Subs. by Act 42 of 1961, s. 7, for "or sale" (w.e.f. 12-9-1961).
inserted, Delhi Act 6 of 2003. . Ins. by Delhi Act 6 of 2003, s. 4 (w.e.f. 1-8-2003).

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