New Delhi Municipal Council Act,1994
Act No : 44
Section :
TAX ON BUILDING APPLICATIONS
THE FIFTH SCHEDULE [See section 95(1)] TAX ON BUILDING APPLICATIONS ---------------------------------------------------------------------- S.No. Area for the first for the second story storey or any subsequent story ---------------------------------------------------------------------- Rs. Rs. per storey 1. For a ground area up to 100 20 40 sq. yds. 2. For a ground area of more than 60 120 100 sq. yds. but not exceeding 250 sq. yds. 3. For a ground area of more than 150 300 250 sq. yds. but not exceeding 500 sq. yds. 4. For a ground area of more than 300 600 500 sq. yds. but not exceeding 1,000 sq. yds. 5. For a ground area of more than 600 1500 1,000 sq. yds. ---------------------------------------------------------------------- N.B. 1.--For purposes of assessment and calculation of the tax, ground area shall mean the area of the portion which is proposed to be built upon including the internal courtyard. N.B. 2.--For purposes of the above Schedule, the basement where provided will be regarded as the first storey, the ground floor over the basement as the second storey and so on. N.B. 3.--In cases where an application is deemed to have been sanctioned under the provisions of section 282 the tax shall become payable in the same manner as in cases where an application is sanctioned. N.B. 4.--In case an application is rejected 5 per cent. of the tax due shall be retained and the balance shall be refunded to the applicant, under the orders of the Chairperson. 137
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