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CHAPTER VIII TAXATION · Tax on building applications payable along with the application for sanction of building plans

Section 149: Tax on building applications

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, 1[2[the Corporation]] shall levy a tax on buildings at such rates not exceeding those specified in the Sixth Schedule, as 1[2[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.

Footnotes in the official text

  1. 1.Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
  2. 2.Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).