Commentary on Property Tax in Municipal Corporation of Delhi

Chapter 1          Introduction                                                                        

Chapter 2          Unit Area Method of Property Tax                                    

Chapter 3          Definitions & General Principles of Interpretation             

Chapter 4          Levy of Property Tax                                                          

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

Chapter 6          Transitory Provisions                                                          

Chapter 7          Property Tax on whom leviable                                          

Chapter 8          Self-Assessment or suo moto Revision, Reopening of Assessment by Commissioner      

Chapter 9          Payment & 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 (66 of 1957)        

Appendix 2       Provisions on Property Tax system in Municipal Corporation of Delhi, prior to 2003 Amendment                                                                        

Appendix 3       Constitution of Expert Committee on Unit Area Method 

Appendix 4       Public Notice dt. 03.01.2004 inviting suggestions & objections on recommended classification of colonies/areas/localities, by Municipal Valuation Committee-I    

Appendix 5       Extracts of MVC-I Reports and Implementations             

Appendix 6       Property Tax liability of medical and educational institutions under Unit Area Method Order dt. 29.07.2004                                                          

Appendix 7       Constitution of Municipal Valuation Committee-III Order dt.08.02.2009           

Appendix 8       The Delhi Municipal Corporation (Amendment) Act, 2011 (Delhi Act 12 of 2011)         

Appendix 9       Extracts of MVC-III Final Report                                     

Appendix 10     Implementation of MVC-III Report by East DMC, with Annexure A to L Order dt. 29.03.2016                                                                          

Appendix 11     Exemption on enhanced Property Tax by EDMC and, extension of rebate period Notification dt. 30.06.2018                                                

Appendix 12     Exemption on enhanced Property Tax by EDMC and, extension of rebate period Notification dt. 11.07.2018                                                

Appendix 13     Exemption on enhanced Property Tax by EDMC and, extension of rebate period Notification dt. 18.06.2019                                                

Appendix 14     Exemption on enhanced Property Tax by EDMC and, extension of rebate period Notification dt. 01.04.2021                                                

Appendix 15     Extension of time by EDMC, to avail Amnesty Scheme, 2019-20 Order dt. 27.03.2020 

Appendix 16     Exemption on enhanced Property Tax by SDMC Order dt. 09.11.2021   

Appendix 17     Partial implementation of MVC-III recommendations by South DMC w.e.f. 01.04.2019, Public Notice dt. 23.09.2019                                              

Appendix 18     Partial Implementation of MVC-III recommendations by SDMC w.e.f. 01.04.2020 Dept. Inst. dated 21.08.2020                                                        

Appendix 19     Partial Implementation of MVC-III recommendations by NDMC w.e.f. 01.04.2020 Dept. Inst. dated 20.09.2020                                                        

Appendix 20     Constitution of Municipal Valuation Committee-V Delhi Gazette notification dt. 05.10.2021                                                                          

Appendix 21     Extracts of MVC-V Final Report                                       

Appendix 22     Delhi Municipal Corporation (Amendment) Act, 2022 Gazette notification dt. 25.03.2022                                                                                            

Appendix 23     Uniform policy for Unified Municipal Corporation of Delhi Order dt.15.07.2022           

Appendix 24     Implementation of MVC-V recommendations by the Municipal Corporation of Delhi Order dt. 19.04.2023                                                                     

Appendix 25     Schedule of Property Taxes FY 2004-05                           

Appendix 26     Schedule of Property Taxes FY 2005-06                           

Appendix 27     Schedule of Property Taxes FY 2006-07                           

Appendix 28     Schedule of Property Taxes FY 2007-08                           

Appendix 29     Schedule of Property Taxes FY 2008-09                           

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

Appendix 31     Schedule of Property Taxes FY 2009-10                           

Appendix 32     Schedule of Property Taxes 2010-11                                  

Appendix 33     Schedule of Property Taxes 2011-12                                  

Appendix 34     Schedule of Property Taxes 2012-13                                  

Appendix 35     Schedule of Property Taxes 2013-14                                  

Appendix 36     Schedule of Property Taxes 2014-15                                  

Appendix 37     Schedule of Property Taxes 2015-16                                  

Appendix 38     Schedule of Property Taxes 2016-17                                  

Appendix 39     Schedule of Property Taxes 2017-18                                  

Appendix 40     Schedule of Property Taxes 2018-19                                  

Appendix 41     Schedule of Property Taxes 2019-20                                  

Appendix 42     Schedule of Property Taxes 2020-21                                  

Appendix 43     Schedule of Property Taxes FY 2022-23                           

Appendix 44     Schedule of Property Tax FY 2023-24                               

Appendix 45     Schedule of Property Tax FY 2024-25                               

Appendix 46     Samriddhi Scheme 2022-23                                                

Appendix 47     Sampatti Kar Niptaan Yojna 2024-25 with Affidavit Format and FAQs 

Appendix 48     Guidelines Permitting Commercial Use of Farm House for Social Functions       

Appendix 49     Permission of Nursing Homes, Guest Houses etc. in Residential Plots Notification dt. 07.05.1999                                                                          

Appendix 50     List of colonies and their categories as per MVC-V          

Appendix 51     Form AI                                                                              

Appendix 52     Form AII                                                                             

Appendix 53     Form B                                                                                

Appendix 54     Form C