The New Delhi Municipal Council Act, 1994 section 419: Repeal of Ordinance 8 of…

In force · As amended up to 2026-08

419. Repeal of Ordinance 8 of 1994.— (1) The New Delhi Municipal Council Ordinance, 1994 (Ordinance 8 of 1994), is hereby repealed. (2) Notwithstanding such repeal anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provision of this Act. THE FIRST SCHEDULE [ See section 2(27)] BOUNDARIES OF NEW DELHI The area bounded by — The junction of the Pusa Road and Upper Ridge Road towards east along the New Link Road, the Panchkuian Road upto its junction with the Old Gurgaon Road; thence towards north-east along the Old Gurgaon Road and Chelmsford Road; upto the New Delhi Railway Station; thence towards south and south east along the railway line upto its junction with the Harding Bridge; thence towards south along the Mathura Road upto its junction with Lodi Road; thence towards south along the Lodi Road upto its junction with the first road leading to Lodi Colony; thence towards south along the first road leading to Lodi Colony upto its junction with the Ring Railway; thence towards west along the railway line upto its junction with Qutab Road; thence towards south along the Qutab Road upto to its junction with Kaushak Nulla; thence towards east along the Kaushak Nulla up to its junction with the Boundary of the Corporation; thence towards south and thence towards west along the boundary of the Corporation and along the south boundary of the Medical Enclave upto its junction with the Ring Road near Gwalior Potteries; thence towards north-west along the Ring Road upto its junction with Kitchner Road, thence towards north along the Upper Ridge Road up to the starting point. ___________ THE SECOND SCHEDULE ( See section 82) RATES OF TAXES LEVIABLE ON VEHICLES AND ANIMALS ||Maximum amount of taxper annum| |---|---| ||for vehicles with pneumatic tyres. for vehicles without pneumatic tyres. Rs. Rs.| |1. Each fourwheeled vehicle drawn by camels, horses, ponies, mules, donkeys bullocks or buffaloes— (a) Labour carts (b) Other vehicles in this class 2. Each two wheeled vehicle drawn by camels, horses, ponies, mules donkeys, bullocks or buffaloes— (a) Labour carts (b) Other vehicles in this class 3. Each vehicle drawn or impelled otherwise than by camels, horses, ponies, mules, donkeys, buffaloes or machinery. 4. Each cycle rickshaw 5. Each bicycle 6. Each camel 7. Each horse, pony or mule of a height of 12 hand or upwards 8. Each horse, pony or mule of a height of less than 12 hands 9. Each bullock or buffalo kept for draught or pack purposes 10. Each donkey/ass kept for draught or pack purposes or for riding 11. Each pig 12. Each dog 13. Each she-buffalo kept for milking 14. Each cow kept for milking|12 24 32 48 8 16 16 24 8 12 Maximum amount of tax per annum 6 3 10 20 10 8 6 4 5 50 30| THE THIRD SCHEDULE ( See section 86) 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.7per 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 FOURTH SCHEDULE [ See section 88(1)] TAX ON ADVERTISEMENTS OTHER THAN ADVERTISEMENTS PUBLISHED IN THE NEWSPAPERS |S.|Particulars|||||Maximum|amount of|tax|tax| |---|---|---|---|---|---|---|---|---|---| |No.||||||per annum|||| |||||||||Rs.|| |1.|Non-illuminated|advertisements|on land, building, wall,||hoardings,||||| ||frame post, structures, etc.:—||||||||| ||(a) For a space upto 10 sq. ft.||||||||18| ||(b) For a space over 10 sq. ft. and upto 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 animal, human beings, cycle or any other|||device, carried|||||| ||on any vehicle or tramcar—||||||||| ||(a) For space upto 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 upto 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 upto 35 sq. ft.||||||||48| ||(c) For each additional 10 sq. ft. in area or less||||||||24| |S.|Particulars|Particulars|Maximum|amount of|tax|tax|tax| |---|---|---|---|---|---|---|---| |No.|||per annum||||| ||||||Rs.||| |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 upto 25 sq. ft.|||||96|| ||(c) For each additional 10 sq. ft. or less.|||||48|| |6.|Illuminated advertisements on land, building, wall or hoarding, frame,||||||| ||post, structures, etc.—||||||| ||(a) For a space over 2 sq. ft.|||||24|| ||(b) For a space over 2 sq. ft. and upto 5 sq. ft.|||||48|| ||(c) For a space over 5 sq. ft. and upto 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 upto 5 sq. ft.|||||96|| ||(b) For a space over 5 sq. ft. and upto 25 sq. ft.||||120||| ||(c) For every additional 25 sq. ft. or less||||120||| |8.|Non-illuminated advertisements suspended across streets—||||||| ||(a) For a space upto 10 sq. ft.|||||18|| ||(b) For a space over 10 sq. ft. and upto 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 will be chargeable|||||||| ||according to|the scale to be determined by the Chairperson.|||||| |9.|Non-illuminated advertisements hoarding standing blank but bearing||||||| ||the name|of the advertiser or with the announcement "To be let"|||||| ||displayed thereon—||||||| ||(a) For a space upto 10 sq. ft.||||||9| ||(b) For a space over 10 sq. ft. and upto 25 sq. ft.|||||15|| ||(c) For every additional 25 sq. ft. or less|||||15|| |10.| Permission to auctioneers to put up not more than two boards or||200 including the rent||||| ||reasonable size advertising each auction sale, other than those in||for exhibiting the board||||| ||premises where the auction is held, one on a prominent site in the||on a municipal lamp||||| ||locality and one on municipal lamp post.||post.||||| ________________ THE FIFTH SCHEDULE [ See section 95(1)] TAX ON BUILDING APPLICATIONS |S.|No.|Area|For the first storey|For the second storey| |---|---|---|---|---| |||||or any subsequent| |||||storey| |1.||For a ground area up to 100 sq. yds.|Rs. 20|Rs. per storey 40| |2.||For a ground area of more than 100 sq. yds. but|60|120| |||not exceeding 250 sq. yds.||| |3.||For a ground area of more than 250 sq. yds. but|150|300| |||not exceeding 500 sq. yds.||| |4.||For a ground area of more than 500 sq. yds. but|300|600| |||not exceeding 1,000 sq. yds.||| |5.||For a ground area of more than 1,000 sq. yds.|600|1500| N.B. 1 . — For purposes of assessment and calculation of the tax, ground area shall mean the area of the portion which is proposed to be built upon including the internal courtyard. N.B. 2 . — For purposes of the above Schedule, the basement where provided will be regarded as the first storey, the ground floor over the basement as the second storey and so on. N.B. 3 . — In cases where an application is deemed to have been sanctioned under the provisions of section 282 the tax shall become payable in the same manner as in cases where an application is sanctioned. N.B. 4 . — In case an application is rejected 5 per cent. of the tax due shall be retained and the balance shall be refunded to the applicant, under the orders of the Chairperson. _____________

Source: India Code