New Delhi Municipal Council Act,1994

Act No : 44

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Section : Taxes to be imposed by the Council under this Act.

60. Taxes to be imposed by the Council under this Act. (1) The Council shall for the purposes of this Act, levy the following taxes, namely:-- (a) property tax; (b) a tax on vehicles and animals; (c) a theatre-tax; (d) a tax on advertisements other than advertisements published in the newspapers; (e) a duty on the transfer of property; and (f) a tax on buildings payable along with the application for sanction of the building plan. (2) In addition to the taxes specified in sub-section (1) the Council may, for the purposes of this Act; levy any of the following taxes, namely:-- (a) an education cess; (b) a tax on professions, trades, callings and employments; (c) a tax on the consumption, sale or supply of electricity; (d) a betterment tax on the increase in urban land values caused by the execution of any development or improvement work; (e) tolls. (3) The taxes specified in sub-section (1) and sub-section (2) shall be levied, 27 assessed and collected in accordance with the provisions of this Act and the bye-laws made thereunder. Property tax

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