Delhi Municipal Corporation Act — Section 173
Composition.—(1) The Commissioner may, with the previous sanction of the Standing
173. Composition.—(1) The Commissioner may, with the previous sanction of the Standing
Committee, allow any person to compound for any tax.
(2) Every sum due by reason of the composition of a tax under sub-section (1) shall be recovered as
an arrear of tax under this Act.
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