Levy & Recovery of taxes on property under Delhi Municipal Corporation Act, 1957 5th April, 2005
Section 113 to Section 135 of Delhi Municipal Corporation Act 1957 deals with Taxation
and levy of taxes on various properties.
1. Delhi Municipal Corporation (DMC) is empowered to levy property tax under
section 113. Property tax is measured in the terms of the rent received or
receivable form the property. As per the recent judgments of the Supreme Court
the standard rent as fixed under the Delhi Rent Control Act is the only basis for
levying the property taxes.
2. As per section 114 of the Act property tax can be between only 10% to 30% of
the rateable value of the land and building in the urban area. (as per 2003
amendment it 6% to 30%)
3. The property tax is exempted on agricultural land and property owned by a
charitable organization. There are certain further exemptions upto 30% on
property tax if owned by Senior Citizen (65+yrs)
and levy of taxes on various properties.
1. Delhi Municipal Corporation (DMC) is empowered to levy property tax under
section 113. Property tax is measured in the terms of the rent received or
receivable form the property. As per the recent judgments of the Supreme Court
the standard rent as fixed under the Delhi Rent Control Act is the only basis for
levying the property taxes.
2. As per section 114 of the Act property tax can be between only 10% to 30% of
the rateable value of the land and building in the urban area. (as per 2003
amendment it 6% to 30%)
3. The property tax is exempted on agricultural land and property owned by a
charitable organization. There are certain further exemptions upto 30% on
property tax if owned by Senior Citizen (65+yrs)
Find Publications