Commentary on Property Tax in Municipal Corporation of Delhi

TABLE OF CONTENTS

CHAPTERS

Chapter 1 Introduction

Chapter 2 Unit Area Method of Property Tax

Chapter 3 Definitions and General Principles of Interpretation

Chapter 4 Levy of Property Tax

Chapter 5 Classification of Vacant Lands and Buildings into Colonies and Groups, and Fixation of Base Unit Area Value

Chapter 6 Transitory Provisions

Chapter 7 Property Tax: On Whom Leviable

Chapter 8 Self-Assessment, Suo Motu Revision, and Reopening of Assessment by the Commissioner

Chapter 9 Payment and Recovery of Taxes

Chapter 10 Appeals

Chapter 11 Miscellaneous Provisions

Chapter 12 Delhi Municipal Corporation (Property Tax) Bye-Laws, 2004

APPENDICES

Appendix 1 Delhi Municipal Corporation Act, 1957 (Act No. 66 of 1957)

Appendix 2 Provisions Relating to the Property Tax System in the Municipal Corporation of Delhi Prior to the 2003 Amendment

Appendix 3 Constitution of the Expert Committee on the Unit Area Method

Appendix 4 Public Notice dated 03.01.2004 Inviting Suggestions and Objections on the Recommended Classification of Colonies/Areas/Localities by Municipal Valuation Committee-I

Appendix 5 Extracts from Municipal Valuation Committee-I Reports and Their Implementation

Appendix 6 Property Tax Liability of Medical and Educational Institutions under the Unit Area Method (Order dated 29.07.2004)

Appendix 7 Constitution of Municipal Valuation Committee-III (Order dated 08.02.2009)

Appendix 8 The Delhi Municipal Corporation (Amendment) Act, 2011 (Delhi Act No. 12 of 2011)

Appendix 9 Extracts from the Municipal Valuation Committee-III Final Report

Appendix 10 Implementation of Municipal Valuation Committee-III Report by East Delhi Municipal Corporation, together with Annexure A to L (Order dated 29.03.2016)

Appendix 11 Exemption from Enhanced Property Tax by EDMC and Extension of Rebate Period (Notification dated 30.06.2018)

Appendix 12 Exemption from Enhanced Property Tax by EDMC and Extension of Rebate Period (Notification dated 11.07.2018)

Appendix 13 Exemption from Enhanced Property Tax by EDMC and Extension of Rebate Period (Notification dated 18.06.2019)

Appendix 14 Exemption from Enhanced Property Tax by EDMC and Extension of Rebate Period (Notification dated 01.04.2021)

Appendix 15 Extension of Time by EDMC to Avail the Amnesty Scheme, 2019–20 (Order dated 27.03.2020)

Appendix 16 Exemption from Enhanced Property Tax by South Delhi Municipal Corporation (Order dated 09.11.2021)

Appendix 17 Partial Implementation of Municipal Valuation Committee-III Recommendations by South Delhi Municipal Corporation with Effect from 01.04.2019 (Public Notice dated 23.09.2019)

Appendix 18 Partial Implementation of Municipal Valuation Committee-III Recommendations by South Delhi Municipal Corporation with Effect from 01.04.2020 (Departmental Instruction dated 21.08.2020)

Appendix 19 Partial Implementation of Municipal Valuation Committee-III Recommendations by North Delhi Municipal Corporation with Effect from 01.04.2020 (Departmental Instruction dated 20.09.2020)

Appendix 20 Constitution of Municipal Valuation Committee-V (Delhi Gazette Notification dated 05.10.2021)

Appendix 21 Extracts from the Municipal Valuation Committee-V Final Report

Appendix 22 The Delhi Municipal Corporation (Amendment) Act, 2022 (Gazette Notification dated 25.03.2022)

Appendix 23 Uniform Policy for the Unified Municipal Corporation of Delhi (Order dated 15.07.2022)

Appendix 24 Implementation of Municipal Valuation Committee-V Recommendations by the Municipal Corporation of Delhi (Order dated 19.04.2023)

Appendix 25 Schedule of Property Taxes for FY 2004–05

Appendix 26 Schedule of Property Taxes for FY 2005–06

Appendix 27 Schedule of Property Taxes for FY 2006–07

Appendix 28 Schedule of Property Taxes for FY 2007–08

Appendix 29 Schedule of Property Taxes for FY 2008–09

Appendix 30 Schedule of Property Taxes for FY 2008–09 (Amendment)

Appendix 31 Schedule of Property Taxes for FY 2009–10

Appendix 32 Schedule of Property Taxes for FY 2010–11

Appendix 33 Schedule of Property Taxes for FY 2011–12

Appendix 34 Schedule of Property Taxes for FY 2012–13

Appendix 35 Schedule of Property Taxes for FY 2013–14

Appendix 36 Schedule of Property Taxes for FY 2014–15

Appendix 37 Schedule of Property Taxes for FY 2015–16

Appendix 38 Schedule of Property Taxes for FY 2016–17

Appendix 39 Schedule of Property Taxes for FY 2017–18

Appendix 40 Schedule of Property Taxes for FY 2018–19

Appendix 41 Schedule of Property Taxes for FY 2019–20

Appendix 42 Schedule of Property Taxes for FY 2020–21

Appendix 43 Schedule of Property Taxes for FY 2022–23

Appendix 44 Schedule of Property Taxes for FY 2023–24

Appendix 45 Schedule of Property Taxes for FY 2024–25

Appendix 46 Samriddhi Scheme, 2022–23

Appendix 47 Sampatti Kar Niptaan Yojna, 2024–25, together with Affidavit Format and Frequently Asked Questions (FAQs)

Appendix 48 Guidelines Permitting Commercial Use of Farmhouses for Social Functions

Appendix 49 Permission for Nursing Homes, Guest Houses, etc., in Residential Plots (Notification dated 07.05.1999)

Appendix 50 List of Colonies and Their Categories as per Municipal Valuation Committee-V

Appendix 51 Form AI

Appendix 52 Form AII

Appendix 53 Form B

Appendix 54 Form C

Appendix 55 Form D