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CHAPTER VIII TAXATION · Property taxes

Section 132: Premises owned by, or let to, two or more persons in severalty to be ordinarily assessed as one property

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).

[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).