Vidhi Codex

Bare Act

The Delhi (Distribution of Proceeds of Taxes) Act

Tax20027 sections

The Delhi (Distribution of Proceeds of Taxes) Act, 2002, establishes the legal framework for sharing tax revenue between the Government of the National Capital Territory of Delhi and local Municipalities. By mandating that a portion of collected taxes be assigned to local bodies, the Act ensures that Municipalities have the necessary financial resources to provide essential public services like sanitation, road maintenance, and infrastructure development. It effectively decentralizes fiscal power, ensuring that local governance is adequately funded. This legislation is retrospective, having been deemed effective from April 1, 1996, to regularize previous financial distributions.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Distribution of proceeds of taxes
  4. 4. Omission of section 184
  5. 5. Omission of section 20
  6. 6. Omission of section 125
  7. 7. Validation

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