New Delhi Municipal Council Act : Supplementary taxation. Indian Bare Acts :

New Delhi Municipal Council Act,1994

Act No : 44

Section : Supplementary taxation.

97. Supplementary taxation. Whenever the Council decides to have recourse to supplementary taxation under sub-section (2) of section 57 in any year, it shall do so by increasing from such date as the Council may determine, the rates at which any tax leviable under this Act is being levied, but every such increase shall be made subject to the maximum rate and any other limitation specified in respect of such tax. Payment and recovery of taxes