(1) 1[2[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), 3[4[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, 5[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.
6[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.]
Footnotes in the official text
- 1.Subs. by Delhi Act 12 of 2011, s. 2 “The Corporation” (w.e.f. 13-1-2012).
- 2.Subs. by Act 10 of 2022, s. 2, for “A Corporation” (w.e.f. 22-5-2022).
- 3.Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
- 4.Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
- 5.Subs. by Act 42 of 1961, s. 7, for “or sale” (w.e.f. 12-9-1961).
- 6.Ins. by Delhi Act 6 of 2003, s. 4 (w.e.f. 1-8-2003).