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The New Delhi Municipal Council Act, 1994

95Tax on building applications.

(1) Save as otherwise provided in this Act the Council shall levy a tax on buildings at such rates not exceeding those specified in the Fifth Schedule as the Council shall determine.
(2) The tax shall be leviable on every person who makes an application to the Chairperson for the sanction of building plan and shall be payable along with the same.

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Tax on buildings payable along with the application for sanction of building plans

95 Tax on building applications.

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