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60. Taxes to be imposed by the Council under this Act.

(1) The Council shall for the purposes of this Act, levy the following taxes, namely:

(a) property tax;

(b) a tax on vehicles and animals;

(c) a theatre-tax;

(d) a tax on advertisements other than advertisements published in the newspapers;

(e) a duty on the transfer of property; and

(f) a tax on buildings payable along with the application for sanction of the building plan.

(2) In addition to the taxes specified in sub-section (1) the Council may, for the purposes of this Act; levy any of the following taxes, namely:

(a) an education cess;

(b) a tax on professions, trades, callings and employments;

(c) a tax on the consumption, sale or supply of electricity;

(d) a betterment tax on the increase in urban land values caused by the execution of any development or improvement work;

(e) tolls.

(3) The taxes specified in sub-section (1) and sub-section (2) shall be levied, assessed and collected in accordance with the provisions of this Act and the bye-laws made thereunder.

New Delhi Municipal Council Act, 1994 Back

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