In force · As amended up to 2026-08
130. Notice of demolition or removal of building.— (1) When any building or any portion of a building, which is liable to the payment of property taxes is demolished or removed, otherwise than by order of the Commissioner, the person primarily liable for the payment of the said taxes shall give notice thereof in writing to the Commissioner.
(2) Until such notice is given, the person aforesaid shall continue liable to the payment of such property taxes as he would have been liable to pay in respect of such building if the same or any portion thereof had not been demolished or removed.
131. [ Power of Commissioner to call for information and returns and to enter and inspect premises. ] Omitted by the Delhi Municipal Corporation (Amendment) Act, 2003 (6 of 2003), s .19 ( w.e.f . 1-8-2003).
132 . [ Premises owned by, or let to, two or more persons in severalty to be ordinarily assessed as one propert y .] Omitted by s . 20, ibid. ( w.e.f . 1-8-2003).
133. [ Assessment in case of amalgamation of premises .] Omitted by s . 21, ibid. ( w.e.f . 1-8-2003).
134. [ Power of Commissioner to assess separately out-houses and portions of buildings . ] Omitted by s . 22, ibid. ( w.e.f . 1-8-2003).
Source: India Code