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Section 114B: Rebate for senior citizens, women and physically challenged persons.

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

[114B. Rebate for senior citizens, women and physically challenged persons.---In the case of any self-occupied residential building singly owned by a man who is sixty-five years or more in age or by a woman irrespective of her age or a physically challenged person as may be defined in the bye-laws, irrespective of age, or jointly owned by any of these categories, [[the Corporation]] may specify a rebate on the building tax not exceeding thirty per cent of the tax due on the covered space of such building up to one hundred square metres of the covered space:

Provided that such rebate shall not be available for more than one residential building within the jurisdiction of the National Capital Territory of Delhi.]

Where this provision sits

ActThe Delhi Municipal Corporation Act, 1957
Section114B
Marginal noteRebate for senior citizens, women and physically challenged persons.
JurisdictionCentral
StatusIn 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 6 of 2003. . Subs. by Delhi Act 6 of 2003, s. 5, for section 114 (w.e.f. 1-8-2003).
  • 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).

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