Chapter VIII CHAPTER VIII

(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; (c) a theatre-tax; (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; (c) a tax on professions, trades, callings and employments; (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.

Save as otherwise provided in this Act, the property taxes shall be levied on lands and buildings in Delhi and shall consist of the following, namely:— (a) a building tax; and (b) a vacant land tax.

(1) Save as otherwise provided in this Act, property tax shall be levied on all vacant lands and buildings in Delhi except— (i) vacant lands and buildings (other than dwelling houses) exclusively used for agricultural purposes in accordance with the guidelines prescribed in the bye-laws; (ii) any vacant land or building included in any village abadi, which is occupied for residential purpose by any original owner or his legal heir, subject to a maximum of one hundred square metres of covered space; (iii) vacant lands or buildings or portions thereof, exclusively used for the purpose of public worship; (iv) vacant land or buildings or portions thereof, exclusively occupied and used, with the approval of the Corporation, for the purpose of public charity as may be specified in the bye-laws or for the purpose of medical relief to, or education of, the poor, free of charge; (v) vacant lands or buildings exclusively used for the purpose of public burial or as cremation ground, or any other place used for the disposal of the dead, duly registered under this Act; (vi) such heritage lands or buildings as are specifically notified for exemption by the Corporation as also such premises as are so specified by the Archeological Survey of India; (vii) vacant lands and buildings owned exclusively by war widows, gallantry award winners in Defence Forces, Police and Paramilitary Forces as also civilians who have received bravery awards of the highest order from the Government including Annual Bravery Awards given by the President: Provided that the exemption shall be subject to the condition that— (a) the premises in question is in self-occupation for residential use and no portion thereof is let out for any purpose, whatsoever; (b) in case the person concerned has more than one property in Delhi, the exemption shall be applicable to only one property which is permanently used for self-residence; (c) the benefit of exemption shall be limited to the life time of the person concerned, except where the award has been granted posthumously, in which case the exemption will be granted to the widow of the gallantry award winner; (viii) vacant lands and buildings owned by, or vested in, the Corporation but not leased out or rented out, and in respect of which the property tax, if levied, would, under the provisions of this Act, be leviable primarily on the Corporation. Explanation.—For the purpose of clause (iii), no portion of any vacant land or building where any trade or business is carried on, or which is used for residential purpose, or in respect of which any rent or income is derived, shall be deemed not to be exclusively used for public worship and such portion of such vacant land or building shall be assessed as a separate unit of assessment. (2) The Commissioner shall cause to be maintained a register showing separately the vacant lands and buildings exempted from the property tax under sub-section (1) in such form as may be specified by the Corporation, and such register shall be open to the public for inspection. (3) the Corporation may levy on such vacant lands and covered space of buildings as are exempt from the property tax, service charge on such scale, as may be provided under this Act or as prescribed by the Corporation: Provided that the service charge so levied shall not be less than seventy-five per cent. of the amount that would have been payable as property tax for the covered space of the building or the vacant land as referred to in section 114D or section 114E.

(1) The Government shall as soon as may be after the commencement of the Delhi Municipal Corporation (Amendment) Act, 2003, and thereafter at the expiration of every third year, constitute by notification in the Official Gazette, a Municipal Valuation Committee. (2) The Municipal Valuation Committee shall consist of— (a) a Chairperson; and (b) such other members, being not less than two and not more than six, as the Government may determine. (3) The Chairperson and the other members of the Municipal Valuation Committee shall be appointed by the Government and the qualifications and experience requisite for their appointment, the manner of selection, and other terms and conditions of service including salaries and allowances, tenure of office shall be such as the Government may by rules determine. (4) The salaries and allowances of the Chairperson and the other members of the Municipal Valuation Committee shall be paid from the Municipal Fund. (5) The functions of the Municipal Valuation Committee shall be— (a) to make recommendations to the Corporation on matters relating to classification of vacant lands and buildings in any ward of Delhi into colonies and groups of lands and buildings and fixation of base value per unit area of vacant land or per unit area of covered space of building and factors for increase or decrease, or for no increase or decrease, thereof; (b) to consider objections under section 116C, and to make recommendation thereon; and (c) to perform such other functions as the Government may require.

117. [Charge by measurement in lieu of water tax in certain cases.] Omitted by the Delhi Municipal Corporation (Amendment) Act, 1993 (Act 67 of 1993), s. 84 (w.e.f. 1-10-1993).

[Special rates of scavenging tax in certain cases.] Omitted by s. 84, ibid. (w.e.f. 1-10-1993).

(1) Notwithstanding anything contained in the foregoing provisions of this Chapter, lands and buildings being properties of the Union shall be exempt from the property taxes specified in section 114: Provided that nothing in this sub-section shall prevent the Corporation from levying any of the said taxes on such lands and buildings to which immediately before the 26th January, 1950, they were liable or treated as liable, so long as that tax continues to be levied by the Corporation on other lands and buildings. Explanation.—For the purposes of this section, property owned by a Government company or a statutory corporation, which has a corporate personality of its own, shall not be deemed to be the property of the Union.

(1) (a) The property tax on any land or building shall be primarily leviable upon the owner thereof; (b) The liability of the several owners of any land or building constituting a single unit of assessment, which is, or purports to be, severally owned in parts including flats or rooms, for payment of property tax or any instalment thereof, payable during the period of such ownership, shall be joint and several: Provided that the Commissioner may apportion the amount of property tax on such land or building among several co-owners: Provided further that in any case where the Commissioner is, for reasons to be recorded in writing, satisfied that the owner is not traceable, the occupier of such land or building for the time being shall be liable for payment of the property tax and shall also be entitled to the rebate, if admissible; (c) In the case of any land or building which is not self-occupied and where the owner is constrained by any law, order of the Government, or order of a court from recovering the tax due, such tax shall be recovered from the occupier or occupiers, as the case may be: Provided that the owner shall continue to pay such amount of tax as he was liable to pay before the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003 and only the balance amount, if any, shall be recovered from the occupier. (d) The property tax on any land or building, which is the property of the Corporation and the possession of which has been delivered under any agreement or licensing arrangement, shall be leviable upon the transferee or the licensee, as the case may be. (e) The property tax in respect of any land or building, being the property of the Union, the possession of which has been delivered in pursuance of section 20 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954 (44 of 1954), shall be leviable upon the transferee. (2) If any land has been let to a tenant for a term exceeding one year and such tenant has built upon such land, the property tax assessed in respect of such land and the building erected thereon shall be payable by such tenant, whether the land and the building are in the occupation of such tenant or a sub-tenant of such tenant. Explanation.—For the purposes of this section, “tenant” shall include any person deriving title to the land or the building erected upon such land, from the tenant, whether by operation of law or by transfer inter vivos.

121. [Apportionment of liability for property taxes when the premises assessed are let or sub-let.] Omitted by the Delhi Municipal Corporation Act, 2003 (6 of 2003), s. 12 (w.e.f.1-8-2003).

(1) On the failure to recover any sum due on account of property taxes in respect of any land or building from the person primarily liable therefor under section 120, the Commissioner shall recover from every occupier of such land or building by attachment, in accordance with section 162 of the rent payable by such occupier, a portion of the total sum due which bears, as nearly as may be, the same proportion to that sum as the rent annually payable by such occupier bears to the total amount of rent annually payable in respect of the whole of the land or building. (2) An occupier from whom any sum is recovered under sub-section (1) shall be entitled to be reimbursed by the person primarily liable for the payment, and may in addition to having recourse to other

Property taxes due under this Act in respect of any land or building shall, subject to the prior payment of the land revenue, if any, due to the Government thereon, be a first charge— (a) in the case of any land or building held immediately from the Government, upon the interest in such land or building of the person liable for such taxes and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to such person; and (b) in the case of any other land or building, upon such land or building and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to the person liable for such taxes. Explanation.—The term “property taxes” in this section shall be deemed to include the costs on recovery of property taxes and the penalty, if any, payable as specified in the bye-laws.

(1) The Corporation shall maintain a Municipal Assessment Book in such form, and in such manner, as may be specified in the bye-laws and shall make it available for inspection, free of charge, through electronic media or otherwise: Provided that the Municipal Assessment Book shall not be kept pending for any case for which any objection or appeal has been filed. (2) The Commissioner may, at any time, amend the Municipal Assessment Book for such reasons as may be specified in the bye-laws: Provided that no such amendment shall be made without giving any person affected a reasonable opportunity of being heard.

(1) The Corporation shall cause to be maintained a register wherein the property identification code numbers by which any premises or part thereof shall be known, shall be recorded in respect of each such premises in the municipal area and such numbers shall be fixed in such manner as may be specified in the bye-laws. (2) When the property identification code numbers in respect of premises in any ward of the Corporation have been determined, the Commissioner shall notify the same in such manner as may be prescribed in the bye-laws. (3) After the property identification code numbers in respect of premises in any ward have been notified under sub-section (2), any person required under this Act or any other law to make any application to the Corporation for permission, licence or for payment of any tax or for payment of any dues for any service and for such other purposes as may be prescribed, shall at the time of making such application mentioned in the application, the property identification code number determined under sub-section (1).

Omitted by the Delhi Municipal Corporation (Amendment) Act, 2003 (6 of 2003), s.16 (w.e.f. 1-8-2003).

Omitted by the Delhi Municipal Corporation (Amendment) Act, 2003 (6 of 2003), s.17 (w.e.f. 1-8-2003).

(1) Whenever the title of any person primarily liable for the payment of property taxes on any land or building is transferred, the person whose title is transferred and the person to whom the same is transferred shall within three months after the execution of the instrument of transfer or after its registration, if it is registered, or after the transfer is effected, if no instrument is executed, give notice of such transfer in writing to the Commissioner. (2) In the event of the death of any person primarily liable as aforesaid, the person on whom the title of the deceased devolves, shall give notice of such devolution to the Commissioner within six months from the date of the death of the deceased. (3) The notice to be given under this section shall be in such form as may be determined by bye-laws made under this Act, and the transferee or the other person on whom the title devolves shall, if so required, be bound to produce before the Commissioner any documents evidencing the transfer or devolution. (4) Every person who makes a transfer as aforesaid without giving such notice to the Commissioner shall, in addition to any penalty to which he may be subjected under the provisions of this Act, continue liable for the payment of all property taxes from time to time payable in respect of the land or building transferred until he gives such notice or until the transfer has been recorded in the Commissioner’s book, but nothing in this section shall be held to affect the liability of the transferee for the payment of the said tax. (5) The Commissioner shall record every transfer or devolution or title notified to him under this section in his books and in the Municipal Assessment Book: Provided that before recording such transfer or devolution of title, the Commissioner shall satisfy himself that any duty on transfer of property leviable under section 147 has been paid. (6) On a written request by the Commissioner, the registrar or sub-registrar of Delhi appointed under the Indian Registration Act, 1908 (16 of 1908), shall furnish such particulars regarding the registration of instrument of transfer of immovable properties in Delhi, as the Commissioner may from time to time require.

When any new building is erected or when any building is rebuilt or enlarged or when any building which has been vacant is re-occupied, the person primarily liable for the property taxes assessed on the building shall give notice thereof in writing to the Commissioner within fifteen days from the date of its completion or occupation whichever first occurs, or as the case may be, from the date of its enlargement or re-occupation; and property taxes shall be assessable on the building from the said date.

(1) When any building or any portion of a building, which is liable to the payment of property taxes is demolished or removed, otherwise than by order of the Commissioner, the person primarily liable for the payment of the said taxes shall give notice thereof in writing to the Commissioner. (2) Until such notice is given, the person aforesaid shall continue liable to the payment of such property taxes as he would have been liable to pay in respect of such building if the same or any portion thereof had not been demolished or removed.

131. [Power of Commissioner to call for information and returns and to enter and inspect premises.] Omitted by the Delhi Municipal Corporation (Amendment) Act, 2003 (6 of 2003), s.19 (w.e.f. 1-8-2003).

132. [Premises owned by, or let to, two or more persons in severalty to be ordinarily assessed as one property.] Omitted by s. 20, ibid. (w.e.f. 1-8-2003).

133. [Assessment in case of amalgamation of premises.] Omitted by s. 21, ibid. (w.e.f. 1-8-2003).

133. [Assessment in case of amalgamation of premises.] Omitted by s. 21, ibid. (w.e.f. 1-8-2003).

(1) The Commissioner may, if he thinks fit, employ one or more competent persons to give advice or assistance in connection with the valuation of any land or building, and any person so employed shall have power, at all reasonable times and after giving due notice, and on production, if so required, of authorisation in writing in that behalf from the Commissioner, to enter on, survey and value any land or building which the Commissioner may direct him to survey and value. (2) No person shall wilfully delay or obstruct and such person in the exercise of any of his powers under this section.

Save as otherwise provided in this Act, a tax at the rates not exceeding those specified in the Third Schedule shall be levied on vehicles and animals of the descriptions specified in that Schedule which are kept within Delhi.

The tax on vehicles or animals shall be leviable upon the owner of, or the person having possession or control of, such vehicles or animals in respect of which the tax is leviable: Provided that in the case of an animal generally used or employed in drawing any vehicle, the tax in respect of such animal shall be leviable upon the owner of, or the person having possession or control of, such vehicle, whether or not such animal is owned by such owner or person: Provided further that the tax under this section shall not be levied in respect of— (a) vehicles and animals belonging to the Central Government or to the Corporation used or intended to be used solely for public purposes; (b) vehicles intended exclusively for the conveyance free of charge, of the injured, the sick or the dead; (c) children’s perambulators or tricycles; (d) a cow or a she-buffalo kept for milking for domestic use if the cow or the she-buffalo is the only cow or she-buffalo kept by the owner or the person having possession or control thereof for such milking and is registered in accordance with bye-laws made in this behalf, so, however, that— (i) where more cows or, as the case may be, more she-buffaloes than one are kept by several such owners or person constituting a family, the tax under this section shall be levied in respect of all such cows or all such she-buffaloes; (ii) where a cow and also a she-buffalo are kept by the owner or the person having the possession or control thereof or by several such owners or persons constituting a family, the tax under this section shall be levied in respect of the cow and the she-buffalo.

The tax on vehicles or animals shall be payable in advance in such number of instalments and in such manner as may be determined by bye-laws made in this behalf.

The Commissioner may, with the approval of the Standing Committee, compound for any period not exceeding one year at a time, with any livery stable keeper or other person keeping vehicles for hire or animals for sale or hire, for a lump sum to be paid in respect of the vehicles or animals so kept in lieu of the taxes leviable under section 136 which such livery stable keeper or other person would otherwise be liable to pay.

Save as otherwise provided in the Act, there shall be levied a tax (referred to in this Act as theatre-tax) in respect of every cinema, theatre, circus, carnival and other place of entertainment to which persons are ordinarily admitted on payment for performances or shows held or conducted thereat, at such rates not exceeding those specified in the Fourth Schedule as the Corporation may determine: Provided that the theatre-tax shall not be levied in respect of any performance or show if the Commissioner is satisfied— (a) that the entire receipts from such performance or show will be devoted to philanthropic, religious or charitable purposes; or (b) that the performance or show is of a wholly educational character; or (c) that the performance or show is provided for partly educational or partly scientific purposes by a society not conducted or established for profit.

Every proprietor, manager, or person incharge of a theatre, cinema, circus, carnival or other place of entertainment shall be liable to pay the theatre-tax and shall pay the same in advance before the commencement of the performances or shows: Provided that the Commissioner may, with the approval of the Standing Committee, compound for any series of performances or shows or for any period not exceeding one month, with such proprietor, manager, or person for a lump sum to be paid for such series of performances or shows or for the performances or shows held or conducted during such period.

142. [Tax on advertisements.] Omitted by Delhi Act 3 of 2017, s. 173 (i) (w.e.f. 1-7-2017).

(1) No advertisement shall be erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or shall be displayed in any manner whatsoever in any place within Delhi without the written permission of the Commissioner granted in accordance with bye-laws made under this Act. (2) The Commissioner shall not grant such permission if— (a) the advertisement contravenes any bye-law made under this Act; or (b) the tax, if any, due in respect of the advertisement has not been paid. (3) Subject to the provisions of sub-section (2), in the case of an advertisement liable to the advertisement tax, the Commissioner shall grant permission for the period to which the payment of the tax relates and no fee shall be charged in respect of such permission.

The permission granted under section 143 shall become void in the following cases, namely:— (a) if the advertisement contravenes any bye-law made under this Act; (b) if any material change is made in the advertisement or any part thereof without the previous permission of the Commissioner; (c) if the advertisement or any part thereof falls otherwise than through accident; (d) if any addition or alteration is made to, or in the building, wall, hoarding, frame, post or structure upon or over which the advertisement is erected, exhibited, fixed or retained if such addition or alteration involves the disturbance of the advertisement or any part thereof; and (e) if the building, wall, hoarding, frame, post or structure over which the advertisement is erected, exhibited, fixed or retained is demolished or destroyed.

Where any advertisement has been erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or displayed to public view from a public street or public place in contravention of the provisions of this Act or any bye-laws made thereunder, it shall be presumed, unless and until contrary is proved, that the contravention has been committed by the person or the persons on whose behalf the advertisement purports to be or the agents of such person or persons.

If any advertisement is erected, exhibited, fixed or retained in contravention of the provisions of section 143, the Commissioner may require the owner or occupier of the land, building, wall, hoarding, frame, post or structure or vehicle upon, or over or in which the same is erected, exhibited, fixed or retained, to take down or remove such advertisement or may enter any land, building, property or vehicle and have the advertisement dismantled taken down or removed or spoiled, defaced or screened.

(1) Save as otherwise provided in this Act, the Corporation shall levy a duty on transfers of immovable property situated within the limits of Delhi in accordance with the provisions hereafter in this section contained. (2) The said duty shall be levied—

On the introduction of the duty on transfers of property— (a) section 27 of the Indian Stamp Act, 1899 (2 of 1899), as in force in Delhi shall be read as if it specifically required the particulars to be set forth separately in respect of property situated within and without Delhi; (b) section 64 of the said Act shall be read as if it referred to the Corporation as well as the Government.

(1) Save as otherwise provided in this Act, the Corporation shall levy a tax on buildings at such rates not exceeding those specified in the Sixth Schedule, as the Corporation shall determine. (2) The tax shall be leviable on every person who makes an application to the Commissioner for the sanction of building plan and shall be payable along with the same.

(1) The Corporation may, at a meeting, pass a resolution for the levy of any of the taxes specified in sub-section (2) of section 113, defining the maximum rate of the tax to be levied, the class or classes of persons or the description or descriptions of articles and properties to be taxed, the system of assessment to be adopted and the exemptions, if any, to be granted. (2) Any resolution passed under sub-section (1) shall be submitted to the Government for its sanction, and if sanctioned by that Government, shall come into force on and from such date as may be specified in the order of sanction. (3) After a resolution has come into force under sub-section (2), the Corporation may, subject to the maximum rate, pass a second resolution determining the actual rates at which the tax shall be leviable; and the tax shall come into force on the first day of the quarter of the year next following the date on which second resolution is passed. (4) After a tax has been levied in accordance with the foregoing provisions of this section, the provisions of sub-section (2) of section 109, shall apply in relation to such tax as they apply in relation to any tax imposed under sub-section (1) of section 113.

Whenever the Corporation decides to have recourse to supplementary taxation under sub-section (2) of section 111 in any year, it shall do so by increasing from such date as the Corporation may determine, the rates at which any tax leviable under this Act is being levied, but every such increase shall be made subject to the maximum rate and any other limitation specified in respect of such tax.

(1) Save as otherwise provided in this Act, any tax levied under this Act shall be payable on such dates, in such number of installments and in such manner as may be determined by bye-laws made in this behalf: Provided that if, on the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, there is any increase in the amount of property tax which was being paid or was payable immediately before the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, the difference in the amount of property tax in excess of fifty per cent. above the tax being paid or being payable, shall be given effect to by stages covering a period of three years by dividing the amount of such increase in the property tax by three, the quotient being added to the amount of property tax which was payable immediately before the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, and to the amount of property tax which shall be payable respectively in each of the remaining two successive years after such addition. (2) Where any person liable for the payment of property tax under this Act has failed to pay— (a) such tax by the date as specified in sub-section (3) of section 123 B; or (b) the arrear of tax, interest and penalty, if any, and any other sum in the nature of tax up to the 31st March of the preceding financial year, he shall be liable to pay simple interest at the rate of one per cent. for every month or part of the month comprising the period from the expiry of the due date, till the amount is actually paid.

(1) When any tax has become due, the Commissioner shall cause to be presented to the person liable for the payment thereof, a bill for the amount due: Provided that such bill shall be presented in respect of a property tax due in respect of a property after carrying out physical survey or collection of relevant data in respect of that property if it is being assessed for the first time: Provided further that no such bill shall be necessary in the case of— (a) property tax payable on self-assessment of vacant land or covered space in any building; (b) a tax on vehicles and animals; and (c) a theatre-tax. (2) Every such bill shall specify the particulars of the tax and the period for which the charge is made.

(1) If the amount of the tax for which a bill has been presented under section 153, is not paid within fifteen days from the presentation thereof, or if the tax on vehicles and animals or the theatre-tax or the tax on advertisements is not paid after it has become due, the Commissioner may cause to be served upon the person liable for the payment of the same a notice of demand in the form set forth in the Seventh Schedule. (2) For every notice of demand which the Commissioner causes to be served on any person under this section, a fee of such amount not exceeding Rs. 5 as may be determined by bye-laws made in this behalf, shall be payable by the said person and shall be included in this cost of recovery.

(1) If the person liable for the payment of any tax does not, within thirty days of the service of the notice of demand under section 154, pay the sum due and if no appeal is preferred against such tax, he shall be deemed to be in default. (2) When the person liable for the payment of any tax is deemed to be in default under sub-section (1), such sum not exceeding twenty per cent. of the amount of the tax as may be determined by the Commissioner may be recovered from him by way of penalty, in addition to the amount of the tax and the notice fee, payable under sub-section (2) of section 154. (3) The amount due as penalty under sub-section (2) shall be recoverable as an arrear of tax under this Act.

(1) If the person liable for the payment of the tax does not, within thirty days from the service of the notice of demand, pay the amount due, such sum together with all costs and the penalty provided for in section 155, may be recovered under a warrant, issued in the form set forth in the Eighth Schedule, by distress and sale of the movable property or the attachment and sale of the immovable property, of the defaulter: Provided that the Commissioner shall not recover any sum the liability for which has been remitted on appeal under the provisions of this Act. (2) Every warrant issued under this section shall be signed by the Commissioner.

(1) It shall be lawful for any officer or other employee of the Corporation to whom a warrant issued under section 156 is addressed to distrain, wherever it may be found in any place in Delhi, any movable property or any standing timber, growing crops or grass belonging to the person therein named as defaulter, subject to the following conditions, exceptions and exemptions, namely:— (a) the following property shall not be distrained:— (i) the necessary wearing apparel and bedding of the defaulter, his wife and children and their cooking and eating utensils; (ii) tools of artisans; (iii) books of account; or (iv) when the defaulter is an agriculturist, his implements of husbandry, seed, grain and such cattle as may be necessary to enable the defaulter to earn his livelihood; (b) the distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the amount recoverable under the warrant, and if any property has been distrained which, in the opinion of the Commissioner, should not have been distrained, it shall forthwith be released. (2) The person charged with the execution of a warrant of distress shall forthwith make an inventory of the property which he seizes under such warrant, and shall, at the same time, give a written notice in the form set forth in the Ninth Schedule, to the person in possession thereof at the time of seizure that the said property will be sold as therein mentioned.

(1) When the property seized is subject to speedy and natural decay or when the expense of keeping it in custody is, when added to the amount to be recovered, likely to exceed its value, the Commissioner shall give notice to the person in whose possession the property was at the time of seizure that it will be sold at once, and shall sell it accordingly by public auction unless the amount mentioned in the warrant is forthwith paid. (2) If the warrant is not in the meantime suspended by the Commissioner, or discharged, the property seized shall, after the expiry of the period named in the notice served under sub-section (2) of section 157, be sold by public auction by order of the Commissioner. (3) When a warrant is issued for the attachment and sale of immovable property, the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way, and all persons from taking any benefit from such transfer or charge, and declaring that such property would be sold unless the amount of tax due with all costs of recovery is paid into the municipal office within fifteen days from the date of the attachment. (4) Such order shall be proclaimed at some place on or adjacent to such property by beat of drum or other customary mode and a copy of the order shall be affixed on a conspicuous part of the property and upon a conspicuous part of the municipal office and also, when the property is land paying revenue to the Government, in the office of the collector. (5) Any transfer of or charge on the property attached or any interest therein made without written permission of the Commissioner shall be void as against all claims of the Corporation enforceable under the attachment. (6) The surplus of the sale-proceeds, if any shall, immediately after the sale of the property, be credited to the Municipal Fund, and notice of such credit shall be given at the same time to the person whose property has been sold or his legal representative and if the same is claimed by written application to the Commissioner within one year from the date of the notice, a refund thereof shall be made to such person or representative. (7) Any surplus not claimed within one year as aforesaid shall be the property of the Corporation. (8) For every distraint and attachment made in accordance with the foregoing provisions, a fee of such amount not exceeding two-and-a-half per cent. of the amount of the tax due as shall in each case be fixed by the Commissioner, shall be charged, and the said fee shall be included in the costs of recovery.

(1) If the Commissioner has reason to believe that any person from whom any sum is due or is about to become due on account of any tax is about to move from Delhi, he may direct the immediate payment by such person of the sum so due or about to become due and cause a notice of demand for the same to be served on such person. (2) If, on the service of such notice, such person does not forthwith pay the sum so due or about to become due, the amount shall be leviable by distress or attachment and sale in the manner hereinbefore provided, and the warrant of distress or attachment and sale may be issued and executed without any delay.

Instead of proceeding against a defaulter by distress and sale as hereinbefore provided, or after a defaulter has been so proceeded against unsuccessfully or with partial success, any sum due or the balance of any sum due, as the case may be, from such defaulter on account of a tax may be recovered from him by a suit in any court of competent jurisdiction.

(1) If the tax on any vehicle or animal is not paid, then, instead of proceeding against the defaulter by distress and sale of his other movable property as hereinbefore provided, the Commissioner may, at any time after the tax has become due, seize and detain the vehicle or animal or both and, if the owner or other person entitled thereto does not within seven days in respect of a vehicle and two days in respect of an animal from the date of such seizure and detention, claim the same and pay the tax due together with the charges incurred in connection with the seizure and detention, the Commissioner may cause the same to be sold and apply the proceeds of sale or such part thereof as is required in discharge of the sum due and the charges incurred as aforesaid. (2) The surplus, if any, remaining after the application of the sale-proceeds under sub-section (1) shall be disposed of in the manner laid down in sub-sections (6) and (7) of section 158.

(1) For the purposes of recovering the amount of any property tax from any occupier under section 122, the Commissioner shall cause to be served on such occupier a notice requiring him to pay to the Corporation any rent due or falling due from him in respect of the land or building to the extent necessary to satisfy the portion of the sum due for which he is liable under the said section. (2) Such notice shall operate as an attachment of the said rent unless the portion of the sum due shall have been paid and satisfied and the occupier shall be entitled to credit in account with the person to whom such rent is due for any sum paid by him to the Corporation in pursuance of such notice:

If any building is wholly or partly demolished or destroyed or otherwise deprived of value, the Commissioner may, on the application in writing of the owner or occupier, remit or refund such portion of any tax assessed on the rateable annual value thereof as he thinks fit.

[Remission or refund of tax.] Omitted by Delhi Municipal Corporation (Amendment) Act, 2003 (Delhi Act 6 of 2003), s. 27 (w.e.f. 1-8-2003).

[Omitted.]

[Notice to be given of the circumstances in which remission or refund is claimed.] Omitted by s. 29, ibid. (w.e.f. 1-8-2003).

[Omitted.]

[Omitted.]

(1) An appeal against the levy or assessment or revision of assessment of any tax under this Act shall lie to the Municipal Taxation Tribunal constituted under this section: Provided that the full amount of the property tax shall be paid before filing any appeal: Provided further that the Municipal Taxation Tribunal may, with the approval of the District Judge of Delhi, also take up any case for which any appeal may be pending before the court of such District Judge. Provided also that any appeal pending before the court of such District Judge shall be transferred to the Municipal Taxation Tribunal for disposal, if requested by the applicant for the settlement thereof on the basis of annual value. (2) (a) The Government shall constitute a Municipal Taxation Tribunal consisting of a Chairperson, and such other members as the Government may determine: Provided that on the recommendation of the Government the Chairperson may constitute one or more separate Benches, each Bench comprising two members, one of whom shall be a member of the Higher Judicial Service of a State or a Union territory and the other member from the higher administrative service, and may transfer to any such Bench any appeal for disposal or may withdraw from any Bench any appeal before it is finally disposed of; (b) The Chairperson, and not less than half of the other members, of the Municipal Taxation Tribunal shall be persons who are or have been the members of the Higher Judicial Service of a State or a Union territory for a period of not less than five years, and the remaining members, if any, shall have such qualifications and experience as the Government may by rules determine. (c) The Chairperson and the other members of the Municipal Taxation Tribunal shall be appointed by the Government for a period of five years or till they attain the age of sixty-five years, whichever is earlier. (d) The other terms and conditions of service of the Chairperson and the other members of the Municipal Taxation Tribunal, including salaries and allowances, shall be such as may be determined by rules by the Government; (e) The salaries and allowances of the Chairperson and the other members of the Municipal Taxation Tribunal shall be paid from the Municipal Fund. (3) In every appeal, the costs shall be in the discretion of the Municipal Taxation Tribunal or the bench thereof, if any. (4) Costs awarded under this section to the Corporation shall be recoverable by the Corporation as an arrear of tax due from the appellant. (5) If the Corporation fails to pay any costs awarded to an appellant within ten days from the date of the order for payment thereof, the Municipal Taxation Tribunal may order the Commissioner to pay the costs to the appellant.

No Appeal shall be heard or determined under section 169 unless— (a) the appeal is, in the case of a property tax, brought within thirty days next after the date of authentication of the assessment list under section 124 (exclusive of the time requisite for obtaining a Copy of the relevant entries therein) or, as the case may be, within thirty days of the date on which an amendment is finally made under section 126, and, in the case of any other tax, within thirty days next after the date of the receipt of the notice of assessment or of alteration of assessment or, if no notice has been given, within thirty days after the date of the presentation of the first bill or, as the case may be, the first notice of demand in respect thereof: Provided that an appeal may be admitted after the expiration of the period prescribed therefor by this section if the appellant satisfies the Municipal Taxation Tribunal that he had sufficient cause for not preferring the appeal within that period; (b) the amount, if any, in dispute in the appeal has been deposited by the appellant in the office of the Corporation.

The order of the court confirming, setting aside or modifying an order in respect of any rateable value or assessment or liability to assessment or taxation shall be final: Provided that it shall be lawful for the Municipal Taxation Tribunal, upon application or on its own motion, to review any order passed by it in appeal within three months from the date of the order.

(1) The Commissioner may, without giving any previous notice, enter upon and make an inspection of— (a) any land or building for the purpose of determining the annual value of such land or building; (b) any stable, garage, or coach house or any place wherein he may have reason to believe that there is any vehicle or animal liable to a tax under this Act; (c) any place or premises which he has reason to believe are being used or are about to be used for any performance or show in respect of which the theatre tax is payable or would be payable; (d) any land, building or vehicle in or upon which any advertisement liable to tax under this Act is exhibited or displayed. (2) The Commissioner may, by written summons, require the attendance before him of any person whom he has reason to believe to be liable to the payment of a tax in respect of a vehicle or animal, or of any servant of any such person and may examine such person or servant as to the number and description of vehicles and animals owned by or in the possession or under the control of such person; and every person or servant of such person so summoned shall be bound to attend before the Commissioner and to give information to the best of his knowledge and belief as to the said matters.

(1) The Commissioner may, with the previous sanction of the Standing Committee, allow any person to compound for any tax. (2) Every sum due by reason of the composition of a tax under sub-section (1) shall be recovered as an arrear of tax under this Act.

(1) The Commissioner may write off any sum due on account of any tax or of the costs of recovering any tax if such sum is, in his opinion irrecoverable: Provided that, where the sum written off in favour of any one person exceeds Rs. 100, the previous sanction of the Standing Committee shall be first obtained. (2) The Commissioner shall report to the Standing Committee every case in which any sum has been written off under sub-section (1).

(1) The Commissioner may, by written notice, call upon any inhabitant of Delhi to furnish such information as may be necessary for the purpose of ascertaining— (a) whether such inhabitant is liable to pay any tax imposed by the Corporation under this Act; (b) at what amount he should be assessed; or (c) the rateable value of the land or building which he occupies and the name and address of the owner or lessee thereof. (2) If any person when called upon under sub-section (1) to furnish information neglects to furnish it within the period specified in this behalf by the Commissioner or furnishes information which is not true to the best of his knowledge or belief, he shall be liable, in addition to any penalty which may be imposed under this Act, to be assessed at such amount on account of tax as the Commissioner may deem proper, and the assessment so made shall, subject to the provisions of this Act, be final.

No assessment and no charge or demand on account of any tax shall be impeached or affected by reason only of any mistake in the name, residence, place of business or occupation of any person liable to pay the tax or in the description of any property or thing, or of any mistake in the amount of the assessment, charge or demand, or by reason only of clerical error or other defect of form, if the directions contained in this Act and the bye-laws made thereunder have in substance and effect been complied with; and it shall be enough in the case of any such tax on property or any assessment of value for the purpose of any such tax, if the property taxed or assessed is so described as to be generally known; and it shall not be necessary to name the owner or occupier thereof.

The Corporation may, by resolution passed in this behalf, exempt either wholly or in part from the payment of any tax levied under this Act, any class of persons or any class of property or goods.

Omitted by the Delhi Municipal Corporation (Amendment) Ordinance, 1993 (21 of 1993), (w.e.f. 30-1-1993).

Omitted by the Delhi Municipal Corporation (Amendment) Ordinance, 1993 (21 of 1993), (w.e.f. 30-1-1993).

Omitted by the Delhi Municipal Corporation (Amendment) Ordinance, 1993 (21 of 1993), (w.e.f. 30-1-1993).

Omitted by the Delhi Municipal Corporation (Amendment) Ordinance, 1993 (21 of 1993), (w.e.f. 30-1-1993).

Omitted by the Delhi Municipal Corporation (Amendment) Ordinance, 1993 (21 of 1993), (w.e.f. 30-1-1993).

Omitted by the Delhi Municipal Corporation (Amendment) Ordinance, 1993 (21 of 1993), (w.e.f. 30-1-1993).

Omitted by Delhi Act No. 11 of 2002, s. 4 (w.e.f. 1-4-1996).

For any building, the building tax shall be equal to the rate of building tax as may be prescribed by a Corporation under section 114D multiplied by the annual value of the covered space of building determined under sub-section (1) of section 116E or section 116F.

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.

The vacant land tax in respect of any premises shall be equal to the rate of vacant land tax as may be specified by the Corporation under section 114E multiplied by the annual value of the vacant land determined under sub-section (3) of section 116E; Provided that where there is any construction on the land and the area of plinth of such building is in excess of such percentage of the area of the plot, as may be prescribed in the bye-laws, no vacant land tax shall be levied.

Save as otherwise provided in this Act, the base rate of property tax on buildings in Delhi shall be between a minimum of six per cent. and a maximum of twenty per cent. of the annual values of such buildings as may be specified by the Corporation from time to time: Provided that the Corporation may, at any time, prescribe fixed rates between the minimum and the maximum rates of tax as aforesaid for different colonies or for different groups of buildings in such colonies: Provided further that the Corporation may also introduce graduated rates of tax within the minimum and the maximum rates of tax as aforesaid on the basis of straight line system or any other system as may be specified by the Corporation. Explanation.—"Straight line system” shall mean the system in which the rate of tax is equivalent to the annual value of a property (X) divided by the minimum annual value (X1) and Y being added to the quotient

Save as otherwise provided in this Act, the rate of tax on vacant lands in Delhi shall be between a minimum of six per cent. and a maximum of twenty per cent. of the annual value of such lands as may be specified by the Corporation from time to time. Provided that the Corporation may, at any time, specify fixed rates between the minimum and the maximum rates of tax as aforesaid for different colonies or for different groups of vacant lands in such colonies. Provided further that the Corporation may also introduce graduated rates of tax within the minimum and the maximum rates of tax as aforesaid on the basis of straight line system or any other system as may be specified by the Corporation. Explanation.—"Straight line system” shall have the same meaning as in the Explanation to the second proviso to section 114D.

(1) Every building and every vacant land shall be assessed as a single unit: Provided that where portions of any building or vacant land are separately owned so as to be entirely independent and capable of separate enjoyment, notwithstanding the fact that access to such separate portions is made through a common passage or a common-stair case, as the case may be, such separately owned portions may be assessed separately. (2) All buildings, to the extent they are contiguous or are within the same cartilage or are on the same foundation and are owned by the same owner or co-owners as an undivided property, shall be treated as one unit for the purpose of assessment under this Act: Provided that if any such building is sub-divided into separate shares which are not entirely independent and capable of separate enjoyment, the Commissioner may, on application from the owners or the co-owners, apportion the valuation and assessment of such building among the co-owners according to the value of their respective shares, treating the entire building as a single unit. (3) Each residential unit with its percentage of the undivided interest in the common areas and facilities, constructed or purchased and owned by, or under the control of, any housing co-operative society registered under any law regulating co-operative housing for the time being in force, shall be assessed separately. (4) Each apartment and its percentage of the undivided interest in the common areas and facilities in a building within the meaning of any law regulating apartment ownership for the time being in force, shall be assessed separately. (5) If the ownership of any vacant land or building or any portion thereof is sub-divided into separate shares, or if more than one adjoining vacant land or building or portion thereof comes under one ownership by amalgamation, the Commissioner may, on an application from the owner or the co-owners, as the case may be, separate, or amalgamate, as the case may be, such vacant land or building or portion thereof so as to ensure conformity with the provisions of this section. (6) Notwithstanding any assessment made in respect of any vacant lands or buildings before the commencement of the Delhi Municipal Corporation (Amendment) Act, 2003, the Commissioner may, on his own or otherwise, amalgamate, or separate, or continue to assess, such vacant lands or buildings or portions thereof so as to ensure conformity with the provisions of this section. (7) The Commissioner shall, upon an application made in this behalf by an owner, lessee, sub-lessee, or occupier of any vacant land or building and upon payment of such fee as may be prescribed in the bye-laws, furnish to such owner, lessee, sub-lessee, or occupier, as the case may be, information regarding the apportionment of the property tax on such vacant land or building among the several occupiers of such vacant land or building for the current period of assessment or for any preceding period of assessment: Provided that nothing in this sub-section shall prevent the Corporation from recovering the arrear dues on account of property tax from any such person, jointly or severally.

(1) The Municipal Valuation Committee shall recommend the classification of the vacant lands and buildings in any ward of Delhi, referred to in section 5, into colonies and groups of lands and buildings after taking into account the following parameters:— (a) settlement pattern such as plotted housing, group housing, colony with flats only, urban village, unauthorized colony, resettlement colony, rural village and non-residential areas; (b) availability of civic and social infrastructure; (c) access to roads; (d) access to district centres, local shopping centres, convenience shopping centres, and other markets; (e) land prices as may, from time to time, be notified by the Government or the Delhi Development Authority; (f) use-wise category of any building including residential building, business building, mercantile building, building for recreation and sports purposes, industrial building, hazardous building and public purpose building including educational, medical and such other institutional building and farmhouse, as may be specified by the Corporation; (g) in the case of buildings used for business, mercantile, recreation and sports, industrial, hazardous, storage or farmhouse purposes, the location of such buildings adjacent to such categories of streets, as may, subject to the provisions of sub-section (2), be specified by the Corporation;

(1) The Corporation shall, having regard to the recommendations of the Municipal Valuation Committee, declare its intention to classify vacant lands and buildings in each ward into such colonies and groups of lands and buildings as the Corporation may, by public notice, specify, and shall also specify in such public notice the base value it proposes to specify per unit area of vacant land and per unit area of covered space of building within each such group and also the factors for increasing or decreasing, or for not increasing or decreasing, the base unit area values of vacant lands and buildings referred to in clause (b) of sub-section (2) of section 116A. (2) The Corporation shall, on receipt of any representation from any group in any colony affected by such classification of lands or buildings into any group or specification of the base unit area values of vacant lands or covered space of buildings within such groups, and the factors for increasing or decreasing, or for not increasing or decreasing, such unit area values of vacant lands or covered space of buildings, refer such representation to the Municipal Valuation Committee for reconsideration, and the decision of the Municipal Valuation Committee thereon shall, subject to the provisions of section 116K, be binding on the Corporation.

(1) If any owner or occupier of any vacant land or building in any ward in respect of which a public notice has been issued under section 116B, has any objection to the manner of classification of any group or groups, or the base value per unit area of vacant land or the base value per unit area of covered space of building in any group, or the factors as specified in clause (b) of sub-section (2) of section 116A, he may submit to such officer of the Corporation as may be authorized by the Corporation in this behalf his objection in such form, and containing such particulars, as may be prescribed, within thirty days from the date of publication of such public notice, and such objection shall be considered by the Municipal Valuation Committee, after giving the person submitting the objection an opportunity of being heard. (2) The procedure for hearing and disposal of objections shall be such as may be prescribed. (3) On the expiry of thirty days from the date of publication of the public notice under section 116B and after considering the recommendation of the Municipal Valuation Committee on the objections, if any, in accordance with the provisions of this section the Corporation shall, by public notice, specify group wise the base unit area value of vacant land and the base unit area value of covered space of building and the factors referred to in clause (b) of sub-section (2) of section 116A: Provided that the Corporation shall not alter the unit area values recommended by the Municipal valuation committee without the approval of the government.

(1) Subject to the provisions of section 169, the base unit area value of vacant land and the base unit area value of covered space of building in any group, as may be specified under sub-section (3) of section 116c, shall be final. (2) The corporation shall publish the final base unit area value of vacant land and the final base unit area value of covered space of building as aforesaid and the factors used for increasing or decreasing, or for not increasing or decreasing, the final base unit area values as aforesaid and shall make them available for inspection by any person free of charge copies thereof shall also be made available to any person on payment of cost.

(1) The annual value of any covered space of building in any ward shall be the amount arrived at by multiplying the total area bf such covered space of building by the final base unit area value of such covered space and the relevant factors as referred to in clause (b) of sub-section (2) of section 116 a. Explanation.— “covered space”, in relation to a building, shall mean the total floor area in all the floor thereof, including the thickness of walls, and shall include the spaces of covered verandah and courtyard, gangway, garage, common service area, staircase, and balcony including any area projected beyond the plot boundary and such other space as may be prescribed. (2) The corporation may require the total area of the covered space of building as aforesaid to be certified by an architect registered under the Architects Act, 1972 (20 of 1972), or any licensed architect, subject to such conditions as may be prescribed. (3) The annual value of any vacant land in any ward shall be the amount arrived at by multiplying the total area of such vacant land by the final base unit area value of such land and the relevant factors as referred to in clause (b) of sub-section (2) of section 116a. (4) If, in the case of any vacant land or covered space of building, any portion thereof is subject to different final base unit area values or is not self-occupied, the annual value of each such portion shall be computed separately, and the sum of such annual values shall be the annual value for such vacant land or covered space of building, as the case may be.

Where any vacant land is exempted from property tax under any law for the time being in force, the annual value of any building erected on such land, which is in existence for more than one year and is not entitled to any exemption from such tax under this act or any other law for the time being in force, shall be determined in accordance with the provisions of this chapter.

(1) Notwithstanding anything contained in this act, as amended by the Delhi Municipal Corporation (Amendment) Act, 2003, a tax on vacant land or covered space of building or both, levied under this Act immediately before the date of coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, shall, on the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, be deemed to be the tax on such vacant land or covered space of building or both, levied under this Act as amended by the Delhi Municipal Corporation (Amendment) Act, 2003, and shall continue to be in force until such tax is revised in accordance with the provisions of this Act, as amended by the Delhi Municipal Corporation (Amendment) Act, 2003. (2) Notwithstanding anything contained in sub-section (1), where assessment has not been finalized in respect of a vacant land or covered space of a building or both, on the date of the commencement of the Delhi Municipal Corporation (Amendment) Act, 2003, the assessee may have such land or building or both, as the case may be, assessed on the basis of the annual value.

Notwithstanding anything contained in this Act, in those cases where the owner has already paid one-time tax under some scheme in the past, the extent of the rate able value on the basis of which the one-time tax was paid shall be set off against the annual value calculated under the provisions of the Delhi Municipal Corporation (Amendment) Act, 2003 and the tax liability shall be worked out on the basis of net annual value.

Validity of base unit area values of vacant land and covered space of building.

If, for any reason, the base unit area value of any vacant land, or the base unit area value of any covered space of building, in any group in any ward has not been revised on the completion of a period of three years from the date on which such base unit area values were last determined, it shall be lawful to increase or decrease the base unit area values according to the changes in the consumer price index of urban non-manual workers or such other suitable index as the Government may determine till such revision is made by the Municipal Valuation Committee, and to realize the amount of property tax for such covered space of building or vacant land on the basis of the revised base unit area values.

(1) The Corporation shall, on the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, appoint, for such period, not exceeding one year, as the Corporation may think fit, a Hardship and Anomaly Committee with a view to considering the cases of hardships or anomalies, if any, in respect of property tax imposed under the provisions of this Act as amended by the Delhi Municipal Corporation (Amendment) Act, 2003. (2) The Hardship and Anomaly Committee shall consist of a professional from areas of finance, taxation, law or municipal management, as the Chairperson and four other members of whom one shall be a Councillor to be nominated by the Corporation, one shall be the chairperson of the Municipal Valuation Committee and one member shall be nominated from among the members of the Municipal Valuation Committee and one shall be the Additional Commissioner (Revenue) of the Corporation. (3) The Hardship and Anomaly Committee shall make recommendations to the Corporation on the petitions received from any group of affected persons regarding any hardship or anomaly arising out of the property tax imposed, and the decision of the Corporation on such recommendation shall be final. (4) The procedure for the functioning of the Hardship and Anomaly Committee shall be such as may be specified by the Corporation.

(1) The Commissioner shall, with a view to determining the annual values of vacant land and covered space of building in any ward and the person primarily liable for the payment of property tax, by public notice, or by notice, in writing, require the owner and the occupier of such vacant land or covered space of building or any portion thereof, including such owner or the person computing the tax due under the provisions of section 123B, to furnish a return in such form as may be prescribed by bye-laws and within such time, not being less than thirty days from the date of publication of such notice, as may be specified therein, containing the following particulars, namely:— (a) the name of the owner and the occupier; (b) the number of the ward, the name of the colony, and the number and the sub-number of the premises of such vacant land or covered space of building, as the case may be; (c) whether the building is pucca, semi-pucca or katcha; (d) year of completion of construction of the building, or year or years of part construction thereof, as the case may be; (e) the use with reference to the provisions of clause (f) of sub-section (1) of section 116A to which such vacant land or covered space of building is put or intended to be put; (f) the area of the vacant land and the covered space of the building with break-up of the area under various uses; (g) whether wholly owner-occupied or wholly tenanted, or partly owner-occupied and partly tenanted, and the areas thereof; and (h) such other particulars as may be prescribed by bye-laws. (2) (a) Every owner and every occupier as aforesaid shall be bound to comply with such notice and to furnish a return with a declaration that the statement made therein is correct to the best of knowledge and belief of such owner and occupier; (b) Whoever omits to comply with such requisition, shall in addition to any penalty to which he may be liable, be precluded from objecting to any assessment made by the Commissioner in respect of such land or building. (3) The Commissioner or any person subordinate to him and duly authorized by him in this behalf, in writing, or any licensed architect, may, with or without giving any previous notice to the owner or the occupier of any land or building, enter upon, and make any inspection or survey, and take measurement of such land or building with a view to verifying the statement made in the return for such land or building or for collecting the particulars referred to in sub-section (1) in respect of such land or building: Provided that no such entry shall be made except between the hours of sunrise and sunset.

(1) After the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, any owner of any vacant land or covered space of building or any other person liable to pay the property tax or any occupier in the absence of such owner or person, shall file a return of self assessment within sixty days of the coming into force of the aforesaid Act. (2) Such owner or other person or occupier, as the case may be, shall, thereafter, file the annual return only in those cases where there is a change in the position as compared to the previous return, within three months after the end of the financial year in which the change in position has occurred. (3) Any owner of any covered space of building or vacant land or any other person liable to pay the property tax, or any occupier in the absence of such owner or person shall compute the tax due under section 114A or section 114C, as the case may be, and pay the same in equated quarterly installment by the 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 to be paid. In the event of tax being paid in one lump sum for the financial year by the 30th day of June of the financial year, rebate of such percentage not exceeding fifteen per cent. as may be notified by the Corporation, of the total tax amount due shall be allowed. (4) Any owner of any vacant land or covered space of building or any other person liable to pay the property tax or any occupier in the absence of such owner or person, who computes such property tax under this section, shall, on such computation pay the property tax on such vacant land or covered space of building, as the case may be, together with interest, if any, payable under the provisions of this Act on— (a) any new building or existing building which has not been assessed; or (b) any existing building which has been redeveloped or substantially altered or improved after the last assessment, but has not been subjected to revision of assessment consequent upon such redevelopment or alteration or improvement, as the case may be. (5) Such owner or person, as the case may be, shall furnish to the Commissioner a return of self-assessment in such form, and in such manner, as may be specified in the bye-laws and every such return shall be accompanied by proof of payment of property tax and interest, if any. (6) In the case of any new building for which an occupancy certificate has been granted, or which has been occupied, after the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, such payment shall be made, and such return shall be furnished, within thirty days of the expiry of the quarter in which such occupancy certificate is granted or such building is occupied, whichever is earlier. Explanation.—For the removal of doubt, it is hereby declared that occupancy certificate may be provisional or final and may be for the whole or any part of the building and occupancy may be of the whole or any part of the building. (7) After the determination of the annual value of vacant land or covered space of building under section 116E or section 116F or revision thereof under section123C has been made, any amount paid on self-assessment under this section shall be deemed to have been paid on account of such determination under this Act as amended by the Delhi Municipal Corporation (Amendment) Act, 2003. (8) If any owner or other person as aforesaid, liable to pay the property tax under this Act, fails to pay the same together with interest thereon, if any, in accordance with the provisions of this section, he shall, without prejudice to any other action to which he may be subject, be deemed to be a defaulter in respect of such property tax, or interest, or both, remaining unpaid, and all the provisions of this Act applicable to such defaulter shall apply to him accordingly. (9) If, after the assessment of the annual value of any land or covered space of building is finally made under this Act, the payment on self-assessment under this section is found to be less than that of the amount payable by the assessee, the assessee shall pay the difference within two months from the date of final assessment, failing which recovery shall be made in accordance with the provisions of this Act, but, after

(1) The Commissioner may cause any revision to be made at any time in the annual value of any vacant land or covered space of building or any portion thereof in the following cases, namely:— (i) where the nature of use changes; or (ii) where the nature of occupancy changes; or (iii) where a new building is erected or an existing building is redeveloped or substantially altered or improved during the period the annual value remains in force; or (iv) where, on an application made, in writing, by the owner or the person liable to pay the property tax, it is established that during the period the annual value is in force, such value has been reduced by reason of any substantial demolition or has suffered depreciation on account of any accident or any calamity proved to the satisfaction of the Commissioner to have been beyond the control of such owner or person; or (v) where any vacant land or covered space of building or portion thereof is acquired by purchase or otherwise by the Government or the Government or the Corporation; or (vi) where any vacant land or covered space of building or portion thereof is sold or otherwise transferred to the Government or the Government or the Corporation; or (vii) where, upon the acquisition or transfer of a part of any vacant land or covered space of building, a residual portion remains; or (viii) where it becomes necessary so to do for any other reason to be recorded in writing. (2) Before making any revision of the annual value under sub-section (1), the Commissioner shall give any owner, person or occupier as a case may be, affected by such revision, notice of not less than 30 days that he proposes to make the revision and consider any objections which may be made by such owner, person or occupier. (3) Notwithstanding anything contained in sub-section (1), where the annual value of any vacant land or covered space of building— (i) has not, for any reason, been determined under this Act, the annual value of such vacant land or covered space of building, as the case may be, may be determined by the Commissioner at any time during the currency of the period of assessment in respect of such vacant land or covered space of building under section 116E or section 116F, as the case may be; or (ii) has been cancelled on the ground of irregularity, the annual value of such vacant land or covered space of building, as the case may be, may be determined by the Commissioner at any time after such cancellation; and such annual value of such vacant land or covered space of building, as the case may be, shall remain in force until a fresh valuation or revision is made. (4) Any revision of annual value of any vacant land or covered space of building or any portion thereof under this section shall be made with reference to the group into which such vacant land or covered space of building or part thereof is classified under section 116A, and the annual value fixed per unit area of such vacant land or covered space of building for that group shall be applicable. (5) Notwithstanding anything contained in the foregoing provisions of this section, no revision of the annual value of any vacant land or covered space of building under this section shall be made without giving the owner or the occupier of such vacant land or covered space of building a reasonable opportunity of being heard. (6) Where any revision of annual value of any vacant land or covered space of building is made under this section, the order of such revision shall be communicated to the owner or the occupier of such vacant land or covered space of building within ten days from the date of the order. (7) An appeal shall lie against an order under sub-section (6) to an officer appointed by the Government, if preferred by the owner, person or the occupier of such vacant land or covered space of building within forty-five days from the date of the receipt of the order.

The Commissioner may, at any time— (a) make, suo motu, an assessment in any case where a return on the basis of self-assessment has not been filed; Provided that no such assessment for an assessment year shall be made after the lapse of seven years from the close of that assessment year. (b) revise any assessment where the information furnished in the return of self-assessment is found to be incorrect or reopen any assessment where it has been detected that there is wilful suppression of information; and (c) impose a penalty not exceeding thirty per cent of the difference in tax arising from non-filing of a return in time, giving wrong information or wilful suppression of facts.

Whoever wilfully makes default in the payment of, or wilfully attempts in any manner whatsoever to evade, any tax, including amount of interest due and penalty levied under this Act, or furnishes any wrong information in the return of assessment, or wilfully fails to furnish in due time the return of property tax, or does not furnish information as asked for under any provision of this Act, he shall, without prejudice to any other penal provision under this Act to which he may be subject, be liable for penalty equal to fifty per cent. of the amount of tax so evaded or sought to be evaded. Provided that the penalties so imposed shall be in addition to, and not in derogation of, any liability in respect of the payment of tax which the defaulter may have incurred.

If, after the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, any owner of any vacant land or covered space of building or any other person liable to pay the property tax or any occupier, in the absence of any such owner or person, does not file a return of self-assessment within sixty days of the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, or if the person liable for the payment of property tax does not pay the amount due within the due date, such sum together with all costs and penalty may be recovered under a warrant, issued in the form set forth in the Eighth Schedule, by distress and sale of the movable property, or the attachment and sale of the immovable property, of the defaulter: Provided that the Commissioner shall not recover any sum the liability for which has been remitted on appeal under the provisions of this Act.

(1) The Commissioner may, subject to such bye-laws as specified by the Corporation in this behalf, appoint any citizens welfare association recognized by the Corporation, or any Scheduled bank, or any person or other agency to— (a) maintain the assessment book under section 124; (b) collect tax and deposit the same with the Corporation; and (c) carry out such other tasks as may be assigned to them by a resolution of the Standing Committee. (2) Such citizens welfare association, bank or person, or other agency shall be paid such collection charges as may be authorized by such bye-laws as may be specified by the Corporation.