The New Delhi Municipal Council Act
75Notice of erection of building, etc
When any new building is erected or when any building is rebuilt or enlarged or when any building which has been vacant is reoccupied, the person primarily liable for the property tax assessed on the building shall give notice thereof in writing to the Chairperson within fifteen days from the date of its completion or occupation whichever first occurs, or as the case may be, from the date of its enlargement or reoccupation; and property tax shall be assessable on the building from the said date.
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Property tax
- 61 Rates of property tax
- 62 Premises in respect of which property tax is to be levied
- 63 Determination of rateable value of lands and buildings assessable to property tax
- 64 Charge for supply of water
- 65 Taxation of Union properties
- 66 Incidence of property tax
- 67 Apportionment of liability for property tax when the premises are let or sub-let
- 68 Recovery of property tax from occupiers
- 69 Property tax a first charge on premises on which it is assessed
- 70 Assessment list
- 71 Evidential value of assessment list
- 72 Amendment of assessment list
- 73 Preparation of new assessment list
- 74 Notice of transfers
- 75 Notice of erection of building, etc
- 76 Notice of demolition or removal of buildings
- 77 Power of Chairperson to call for information and returns and to enter and inspect premises
- 78 Premises owned by, or let to two or more persons in severalty to be ordinarily assessed as one property
- 79 Assessment in case of amalgamation of premises
- 80 Power of Chairperson to assess separately outhouses and portions of buildings
- 81 Power of Chairperson to employ valuers