First Schedule
First Schedule
[See Section 2(32) and Section 514]
Boundaries of new delhi
*The area bounded by—
the junction of the Pusa Road and Upper Ridge Road towards east along the new Link Road, the Panchkuin Road up to its junction with the Old Gurgaon Road; thence towards north-east along the Old Gurgaon Road and Chelmsford Road up to the New Delhi Railway Station; thence towards south and south-east along the railway line up to its junction with the Hardinge Bridge; thence towards south along the Mathura Road up to its junction with Lodi Road; thence towards south along the Lodi Road up to its junction with the first road leading to Lodi Colony; thence towards south along the first road leading to Lodi Colony up to its junction with the Ring railway; thence towards west along the railway line up to its junction with the Qutab Road; thence towards south along the Qutab Road up to its junction with Kaushak Nulla; thence towards east along the Kaushak Nulla up to its junction with the boundary of the New Delhi Municipality; thence towards south and thence towards west along the boundary of the New Delhi Municipality and along the south boundary of the Medical Enclave up to its junction with the Ring Road near Gwalior Potteries; thence towards north-west along the Ring Road up to its junction with Kitchner Road, thence towards north along the Upper Ridge Road up to the starting point.
Second Schedule
Second Schedule
(See Sections 99. 286, 504, 511 and 516)
Bodies and local authorities whose functions are taken over by the corporation
1. The Municipal Committee, Delhi.
2. The Notified Area Committee, Civil Station.
3. The Notified Area Committee, Red Fort.
4. The Municipal Committee, Delhi-Shahdra.
5. The Municipal Committee, West Delhi.
6. The Municipal Committee, South Delhi.
7. The Notified Area Committee. Mehrauli.
8. The Notified Area Committee, Najafgarh.
9. The Notified Area Committee, Narela.
10. The District Board, Delhi.
11. The Delhi State Electricity Board.
12. [i][* * *].
13. The Delhi Joint Water and Sewage Board.
Third Schedule
Third Schedule
(See Section 136)
rates of taxes leviable on vehicles and animals
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Maximum amount of tax per annum |
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For vehicles with pneumatic tyres |
for vehicles without pneumatic tyres |
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Rs |
Rs |
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1. |
Each four-wheeled vehicle drawn by camels, horses, ponies, mules, donkeys, bullocks or buffaloes— (a) Labour carts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) Other vehicles in this class . . . . . . . . . . . . . . . . . . . . . . |
12 32 |
24 48 |
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2. |
Each two-wheeled vehicle drawn by camels, horses, ponies, mules, donkeys, bullocks or buffaloes— (a) Labour carts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) Other vehicles in this class . . . . . . . . . . . . . . . . . . . . . . |
8 16 |
1 24 |
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3. |
Each vehicle drawn or impelled otherwise than by camels, horses, ponies, mules, donkeys, bullocks, buffaloes or machinery . . . . . . . . . . . . . . . . . . . . . . |
8 12 Maximum amount of tax per annum |
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4. |
Each cycle rickshaw . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
6 |
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5. |
Each bicycle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
3 |
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6. |
Each camel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
10 |
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7. |
Each horse, pony or mule of a height of 12 hands or upwards . . . . . . . . . . . . . . . . . . . . . . |
20 |
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8. |
Each horse, pony or mule of a height of less than 12 hands or upwards . . . . . . . . . . . . . . . . . . . . . . |
10 |
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9. |
Each bullock or buffalo kept for draught or pack purpose . . . . . . . . . . . . . . . . . . . . . . |
8 |
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10. |
Each donkey/ass kept for draught or pack purposes or for riding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
6 |
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11. |
Each pig . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
4 |
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12. |
Each dog . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
5 |
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13. |
Each she-buffalo kept for milking . . . . . . . . . . . . . . . . . . . . . . |
50 |
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14. |
Each cow kept for milking . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
30 |
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Fourth Schedule
Fourth Schedule
(See Section 140)
theatre tax
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Type of entertainment |
Maximum amount of tax |
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1 |
Class I cinema theatre. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
Rs 10 per show |
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2 |
Class II cinema theatre. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
Rs 7 per show |
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3 |
Drama, concert, circus, variety entertainment or tamasha. . . . . . . . . . . . |
Rs 7 per show |
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4 |
Carnival or fete. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
Rs 10 per show |
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5 |
Any other entertainment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
Rs 7 per show or if there are no separate shows Rs 7 per day |
Explanation.—For the purposes of this Schedule class I cinema theatres and class II cinema theatres mean theatres classified respectively as class I cinema theatres and class II cinema theatres by bye-laws made in this behalf.
Fifth Schedule
Fifth Schedule [ii][* * *]
Sixth Schedule
[iii][Sixth Schedule
(See Section 149)
tax on building applications
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S. No. |
Area |
For the first storey |
For the second storey or any subsequent storey |
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Rs |
Rs per storey |
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1 |
For a ground area up to 100 sq. yds. . . . . . . . . . . . . . . . . . . . . . . |
20 |
40 |
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2. |
For a ground area of more than 100 sq. yds. but not |
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exceeding 250 sq. yds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
60 |
120 |
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3. |
For a ground area of more than 250 sq. yds. but not |
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exceeding 500 sq. yds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
150 |
300 |
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4. |
For a ground area of more than 500 sq. yds. but not |
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exceeding 1000 sq yds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
300 |
600 |
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5. |
For a ground area of more than 1000 sq. yds. . . . . . . . . . . . . . . . . |
600 |
1500 |
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 [iv][337] 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 Commissioner.
Seventh Schedule
Seventh Schedule
[See Section 154(1)]
notice of demand
To,
Shri/Shrimati
residing at
Please take notice that the Commissioner demands from the sum of due from on account of (here describe the property, occupation, circumstance or thing in respect of which the sum is payable) leviable under for the period of commencing on the day of 19, and ending on the day of 19, and that if, within thirty days from the service of this notice, the said sum is not paid to the Commissioner at or sufficient cause for non-payment is not shown to the satisfaction of the Commissioner a warrant of distress or attachment will be issued for the recovery of the same with costs.
Dated this day of 19
(Signed)
Commissioner,
Delhi Municipal Corporation.
Eighth Schedule
Eighth Schedule
[See Section 156(1)]
form of warrant
(Here insert the name of the officer charged with the execution of the warrant) whereas A.B. of has not paid, and has not shown satisfactory cause or the non-payment of, the sum of due on account of (here describe the liability) for the period of commencing on the day of 19, and ending with day of, 19, which sum is leviable under and whereas thirty days have elapsed since the service on him of notice of demand for the same;
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distrain |
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this is to direct you to |
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attach, |
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movable property |
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the |
———————————————————— of the said A.B. of a value approximately equal to |
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immovable property (described below) |
the said sum of Rs subject to the provisions of the Delhi Municipal Corporation Act, 1957, and the bye-laws made thereunder and forthwith to certify to me, together with this warrant, seized all particulars of the property—————— by you thereunder attached Dated this day of 19.
(Signed)
Commissioner,
Delhi Municipal Corporation.
Ninth Schedule
Ninth Schedule
Description of immovable property
[See Section 157(2)]
form of inventory of property distrained and notice of sale
To,
Shri/Shrimati residing at
Please take notice that I have this day seized the property specified in the inventory annexed hereto for the value of due for the liability (here describe the liability) mentioned in the margin for the period commencing on the day of 19, and ending with the day of 19, together with Rs due for service of notice of demand, and that unless within ten days from the date of the service of this notice you pay to the Commissioner the said amount, together with the costs of recovery, the said property will be sold by public auction.
Dated this day of 19.
(Signature of officer executing the warrant) Inventory Here state particulars of property seized.
References
[i] Item 12 omitted by Act 71 of 1971, S. 7 and Sch. II (w.e.f. 3-11-1971).
[ii] Omitted by Delhi Act 3 of 2017, S. 173 (w.e.f. 1-7-2017).
[iii] Sixth Schedule omitted by Delhi Act 7 of 2004, S. 6.
[iv] Substituted by Act No. 42 of 1961, S. 21 for “336” (w.e.f. 12-9-1961).
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