section 149
Tax on building applications.
The Delhi Municipal Corporation Act, 1957Infrastructure1957581 sections26 chapters
Tax on buildings payable along with the application for sanction of building plans
Statutory text
(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.
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