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


The
Chairperson may in his discretion assess any outhouse appurtenant to a building, or any portion of a land
or building separately from such building or as the case may be, from the rest of such land or building.


LAWGIST

# 80 Power of Chairperson to assess separately outhouses and portions of buildings