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CHAPTER VIII TAXATION · Appeals

Section 118: Finality of appellate orders

The New Delhi Municipal Council Act, 1994

How current this text is

Text as published by India Code (Legislative Department, Ministry of Law and Justice), as on 31 May 2026, with amendments up to the Jan Vishwas (Amendment of Provisions) Act, 2026 (8 of 2026).

The order of the Court confirming, setting aside or modifying an order in respect of any rateable value or assessment or liability to assessment or taxation shall be final:

Provided that it shall be lawful for the Court upon application or on its own motion, to review any order passed by it in appeal within three months from the date of the order.