The New Delhi Municipal Council Act

Rates of property tax

Premises in respect of which property tax is to be levied

Determination of rateable value of lands and buildings assessable to property tax

Charge for supply of water

Taxation of Union properties

Incidence of property tax

Apportionment of liability for property tax when the premises are let or sub-let

Recovery of property tax from occupiers

Property tax a first charge on premises on which it is assessed

Assessment list

Evidential value of assessment list

Amendment of assessment list

Preparation of new assessment list

Notice of transfers

Notice of erection of building, etc

Notice of demolition or removal of buildings

Power of Chairperson to call for information and returns and to enter and inspect premises

Premises owned by, or let to two or more persons in severalty to be ordinarily assessed as one property

Assessment in case of amalgamation of premises

Power of Chairperson to assess separately outhouses and portions of buildings

Power of Chairperson to employ valuers


Property tax


It shall be in the discretion of the Chairperson to prepare
for the whole or any part of New Delhi, a new assessment list every year or to adopt the rateable value
contained in the list for any year, with such alterations as may in particular cases be deemed necessary, as
the rateable value for the year following, giving the same public notice as well as individual notices, to
persons affected by such alterations, of the rateable value as if a new assessment list had been prepared.

LAWGIST

# 73 Preparation of new assessment list