LawgistThe New Delhi Municipal Council Act
79Assessment in case of amalgamation of premises
If any land or building, bearing two or more municipal numbers, or portions thereof, be amalgamated into one or more new premises, the Chairperson shall on such amalgamation assign to them one or more number and assess them to property tax accordingly:
Provided that the total assessment on amalgamation shall not be greater than the sum of the previous assessments of the several premises except when there is any re-valuation of any of the said premises.
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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
