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CHAPTER VIII TAXATION · Property taxes

Section 116-I: Validity of base unit area values of vacant land and covered space of building

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).

The base unit area value of vacant land and the base unit area value of covered space of building in respect of a specified group in a ward shall remain in force for a period of three years:

Provided that till the revision of such base unit area values is completed, the existing base unit area values shall continue to be in force.