(1) The Chairperson may with the previous sanction of Council allow any person to compound for any tax.
(2) Every sum due by reason of the composition of a tax under sub-section (1) shall be recovered as an arrear of tax under this Act.
CHAPTER VIII TAXATION · Miscellaneous provisions relating to taxation
Section 120: Composition
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).