Delhi Municipal Corporation Act — Section 113

113. Taxes to be imposed by the Corporation under this Act.—(1) The Corporation shall, for the

purposes of this Act, levy the following taxes, namely:—

(a) property taxes;

(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 Corporation may, for the purposes of this

Act, levy any of the following taxes, namely:—

(a) an education cess;

(b) a local rate on land revenues;

(c) a tax on professions, trades, callings and employments; (d) a tax on the consumption, 2[sale or supply] of electricity;

(e) a betterment tax on the increase in urban land values caused by the execution of any

development or improvement work;

(f) a tax on boats; and

(g) tolls.

(3) The taxes specified in sub-section (1) sub-section (2) shall be levied, assessed and collected in

accordance with the provisions of this Act and the bye-laws made thereunder.