CHAPTER VIII TAXATION · Property taxes

Section 114: Components of property tax

The Delhi Municipal Corporation Act, 1957

How current this text is

Text as published by India Code (Legislative Department, Ministry of Law and Justice), as on 15 May 2026, with amendments up to the Jan Vishwas (Amendment of Provisions) Act, 2026 (8 of 2026).

¹[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.]

Footnotes in the official text

1.Subs. by s. 5, ibid., for section 114 (w.e.f. 1-8-2003).