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CHAPTER VIII TAXATION · Property tax

Section 64D: Objection to classification of vacant lands and buildings into areas and groups and fixation of base unit area values and factors for increasing or decreasing such base unit area values

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).

(1) If any owner or occupier of any vacant land or building in any area in respect of which a public notice has been issued under section 64C has any objection to the manner of classification of any group or groups, or the base value per unit area of vacant land or the base value per unit area of covered space of building in any group, or the factors as specified in clause (b) of sub-section (2) of section 64B, he may submit to such officer of the Council as may be authorised by the Council in this behalf his objection in such form, and containing such particulars, as may be prescribed, within thirty days from the date of publication of such public notice, and such objection shall be considered by the Municipal Valuation Committee, after giving the person submitting the objection an opportunity of being heard.

(2) The procedure for hearing and disposal of objections shall be such, as may be prescribed.

(3) On the expiry of a period of thirty days from the date of publication of the public notice under section 64C and after considering the recommendation of the Municipal Valuation Committee on the objections, if any, in accordance with the provisions of this section the Council shall, by public notice, specify group-wise the base unit area value of vacant land and the base unit area value of covered space of building and the factors referred to in clause (b) of sub-section (2) of section 64B:

Provided that the Council shall not alter the unit area values recommended by the Municipal Valuation Committee without the approval of the Government.