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CHAPTER VIII TAXATION · Supplementary taxation

Section 151: Supplementary taxation

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).

Whenever 1[2[the Corporation]] decides to have recourse to supplementary taxation under sub-section (2) of section 111 in any year, it shall do so by increasing from such date as 1[2[the Corporation]] may determine, the rates at which any tax leviable under this Act is being levied, but every such increase shall be made subject to the maximum rate and any other limitation specified in respect of such tax.

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).