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CHAPTER VIII TAXATION · Tax on buildings payable along with the application for sanction of building plans

Section 95: Tax on building applications

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) Save as otherwise provided in this Act the Council shall levy a tax on buildings at such rates not exceeding those specified in the Fifth Schedule as the Council shall determine.

(2) The tax shall be leviable on every person who makes an application to the Chairperson for the sanction of building plan and shall be payable along with the same.