The New Delhi Municipal Council Act, 1994
Section 95. Tax 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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Cases citing this section
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