Law Maker

CHAPTER VIII TAXATION · Miscellaneous provisions relating to taxation

Section 172A: Power to appoint an agency for administration 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[(1) The Commissioner may, subject to such bye-laws as specified by 2[3[the Corporation]] in this behalf, appoint any citizens welfare association recognized by 2[3[the Corporation]], or any Scheduled bank, or any person or other agency to—

(a) maintain the assessment book under section 124;

(b) collect tax and deposit the same with 2[3[the Corporation]]; and

(c) carry out such other tasks as may be assigned to them by a resolution of the Standing Committee.

(2) Such citizens welfare association, bank or person, or other agency shall be paid such collection charges as may be authorized by such bye-laws as may be specified by 2[3[the Corporation]].]

Footnotes in the official text

  1. 1.Ins. by Delhi Act 6 of 2003, s. 35 (w.e.f. 1-8-2003).
  2. 2.Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
  3. 3.Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).