In force · As amended up to 2026-08
13. The Delhi Joint Water and Sewage Board.
1. Omitted by Act 71 of 1971, s. 7(b) and the Second Schedule (w.e.f. 3-11-1971).
THE THIRD SCHEDULE
[ See section 136]
RATES OF TAXES LEVIABLE ON VEHICLES AND ANIMALS
|||Maximum amount of taxper annum<br>For vehicles with<br>For vehicles without|Maximum amount of taxper annum<br>For vehicles with<br>For vehicles without|
|---|---|---|---|
|1.|Each four-wheeled vehicle drawn by camels, horses, ponies,|pneumatic tyres<br>Rs.<br>|pneumatic tyres<br>Rs.<br>|
||mules, donkeys, bullocks or buffaloes—|||
||(a) Labour Carts|12|24|
||(b) Other vehicles in this class|32|48|
|2.|Each two - wheeled vehicle drawn by camels, horses, ponies,|||
||mules, donkeys, bullocks or buffaloes—|||
||(a) Labour Carts|8|16|
||(b) Other vehicles in this class|16|24|
|3.|Each vehicle drawn or impelled otherwise than by camels, horses,|||
|<br>4.|ponies, mules, donkeys, bullocks, buffaloes or machinery<br>8<br>12<br>Maximum amount of tax per annum<br>Each cycle rickshaw. . . . . . . . . . .<br>6|||
|5.|Each bicycle|3||
|6.|Each Camel|10||
|7.|Each horse, pony or mule of a height of 12 hands or upwards|20||
|8.|Each horse, pony or mule of a height of less than 12 hands|10||
|9.|Each bullock or buffalo kept for drought or pack purposes|8||
|10.|Each donkey/ass kept for drought or pack purposes or for riding|6||
|11.|Each pig|4||
|12.|Each dog|5||
|13.|Each she - buffalo Kept for milking|50||
|14.|Each cow kept for milking|30||
THE FOURTH SCHEDULE
[ See section 140]
THEATRE-TAX
||Type of entertainment|Maximum amount of tax|
|---|---|---|
|1.|Class I Cinema theatre. . . . . .|Rs. 10 per show.|
|2.|Class II Cinema theatre. . . . . .|Rs. 7 per show.|
|3.|Drama, concert, circus, variety entertainment or|Rs. 7 per show.|
||tamasha . . . . . . . . .||
|4.|Carnival or fete . . . . . . . .|Rs. 10 per day.|
|5.|Any other entertainment . . . . . .|Rs. 7 per show or if there are no separate|
|||shows Rs. 7 per day.|
Explanation .—For the purposes of this Schedule class I cinema theatres and class II cinema theatres mean theatres classified respectively as class I cinema theatres and class II cinema theatres by bye-laws made in this behalf.
THE FIFTH SCHEDULE
[ See section 142]
TAX ON ADVERTISEMENTS OTHER THAN ADVERTISEMENTS PUBLISHED IN THE NEWSPAPERS
|S.|No.<br>Particulars|Maximumamount oftaxperannum|
|---|---|---|
|1.|<br> <br>Non-illuminated advertisements on land, building, wall,|Rs.|
||hoardings, frame, post, structures, etc.—||
||(a) For a space up to 10 sq. ft.|18|
||(b) For a space over 10 sq. ft. and up to 25 sq. ft|30|
||(c) For every additional 25 sq. ft. or less|30|
|2.|Non-illuminated advertisements carried on vehicles, drawn by||
||bullocks, horses, or other animals, human beings, cycle or any||
||other device, carried on any vehicle or tramcar—||
||(a) For a space up to 50 sq. ft.|120|
||(b) For every additional 50 sq. ft. or less|120|
|3.|Illuminated advertisement boards carried on vehicles—||
||(a) For a space up to 50 sq. ft.|240|
||(b) For every additional 50 sq. ft. or less|240|
|4.|Non-illuminated advertisement boards, carried by sandwich||
||boardmen—||
||(a) For each board not exceeding 10 sq. ft.|24|
||(b) For each board exceeding 10 sq. ft. and up to 25 sq. ft.|48|
||(c) For each additional 10 sq. ft. in area or less|24|
|5.|Illuminated advertisement boards carried by sandwich||
||boardmen—||
||(a) For each board not exceeding 10 sq. ft.|48|
||(b) For each board exceeding 10 sq. ft. and up to 25 sq. ft.|96|
||(c) For each additional 10 sq. ft. in area or less|48|
|6.|Illuminated advertisements on land, building, wall or hoardings,||
||frame, post, structures, etc.—||
||(a) For a space up to 2 sq. ft.|24|
||(b) For a space over 2 sq. ft. and up to 5 sq. ft.|48|
||(c) For a space over 5 sq. ft. and up to 25 sq. ft.|60|
||(d) For every additional 25 sq. ft. or less|60|
|7.|Advertisements exhibited on screen in cinema houses and other||
||public places by means of lantern slides or similar devices—||
||(a) For a space up to 5 sq. ft.|96|
||(b) For a space over 5 sq. ft. and up to 25 sq. ft.|120|
||(c) For every additional 25 sq.ft. or less|120|
|S.|No.Particulars|Maximumamount oftaxperannum|
|---|---|---|
|8.|Non-illuminated advertisements suspended across streets—|Rs.|
||(a) For a space up to 10 sq. ft.|18|
||(b) For a space over 10 sq. ft. and up to 25 sq. ft.|30|
||(c) For every additional 25 sq. ft. or less|30|
- N.B. — The tax for item 8 will be in addition to the space which will be chargeable according to the scale to be determined by the Commissioner.
Source: India Code