Section 113. Taxes to be imposed by the Corporation under this Act

CHAPTER VIII TAXATION Levy of taxes 113. Taxes to be imposed by the Corporation under this Act.— (1)[5] [[6] [The Corporation]] shall, for — the purposes of this Act, levy the following taxes, namely: - (a) property taxes; - (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),[2] [[3] [the Corporation]] may, for the purposes of this Act, levy any of the following taxes, namely:— - (a) an education cess; - (b) a local rate on land revenues; - (c) a tax on professions, trades, callings and employments; - (d) a tax on the consumption,[7] [sale or supply] of electricity; 1. Omitted by Act 67 of 1993, s. 79 (w.e.f. 1-10-1993). 2. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012). 3. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).