Bharat's Commentary on Property Tax in Municipal Corporation of Delhi - Book By Sunieta Ojha

Edition : 1st (2026)

Chapter 1 Introduction

Chapter 2 Unit Area Method of Property Tax

Chapter 3 Definitions & General Principles of Interpretation

Chapter 4 Levy of Property Tax

Chapter 5 Classification of Vacant Lands & Buildings into Colonies & Groups & Fixation of Base Unit Area Value

Chapter 6 Transitory Provisions

Chapter 7 Property Tax on whom leviable

Chapter 8 Self-Assessment or suo moto Revision, Reopening of Assessment by Commissioner

Chapter 9 Payment & Recovery of Taxes

Chapter 10 Appeals

Chapter 11 Miscellaneous Provisions

Chapter 12 Delhi Municipal Corporation (Property Tax) Bye-Laws, 2004

Appendices

Appendix 1 Delhi Municipal Corporation Act, 1957 (66 of 1957)

Appendix 2 Provisions on Property Tax system in Municipal Corporation of Delhi, prior to 2003 Amendment

Appendix 3 Constitution of Expert Committee on Unit Area Method

Appendix 4 Public Notice dt. 03.01.2004 inviting suggestions & objections on recommended classification of colonies/areas/localities, by Municipal Valuation Committee-I

Appendix 5 Extracts of MVC-I Reports and Implementations

Appendix 6 Property Tax liability of medical and educational institutions under Unit Area Method Order dt. 29.07.2004

Appendix 7 Constitution of Municipal Valuation Committee-III Order dt.08.02.2009

Appendix 8 The Delhi Municipal Corporation (Amendment) Act, 2011 (Delhi Act 12 of 2011)

Appendix 9 Extracts of MVC-III Final Report

Appendix 10 Implementation of MVC-III Report by East DMC, with Annexure A to L Order dt. 29.03.2016

Appendix 11 Exemption on enhanced Property Tax by EDMC and, extension of rebate period Notification dt. 30.06.2018

Appendix 12 Exemption on enhanced Property Tax by EDMC and, extension of rebate period Notification dt. 11.07.2018

Appendix 13 Exemption on enhanced Property Tax by EDMC and, extension of rebate period Notification dt. 18.06.2019

Appendix 14 Exemption on enhanced Property Tax by EDMC and, extension of rebate period Notification dt. 01.04.2021

Appendix 15 Extension of time by EDMC, to avail Amnesty Scheme, 2019-20 Order dt. 27.03.2020

Appendix 16 Exemption on enhanced Property Tax by SDMC Order dt. 09.11.2021

Appendix 17 Partial implementation of MVC-III recommendations by South DMC w.e.f. 01.04.2019, Public Notice dt. 23.09.2019

Appendix 18 Partial Implementation of MVC-III recommendations by SDMC w.e.f. 01.04.2020 Dept. Inst. dated 21.08.2020

Appendix 19 Partial Implementation of MVC-III recommendations by NDMC w.e.f. 01.04.2020 Dept. Inst. dated 20.09.2020

Appendix 20 Constitution of Municipal Valuation Committee-V Delhi Gazette notification dt. 05.10.2021

Appendix 21 Extracts of MVC-V Final Report

Appendix 22 Delhi Municipal Corporation (Amendment) Act, 2022 Gazette notification dt. 25.03.2022

Appendix 23 Uniform policy for Unified Municipal Corporation of Delhi Order dt.15.07.2022

Appendix 24 Implementation of MVC-V recommendations by the Municipal Corporation of Delhi Order dt. 19.04.2023

Appendix 25 Schedule of Property Taxes FY 2004-05

Appendix 26 Schedule of Property Taxes FY 2005-06

Appendix 27 Schedule of Property Taxes FY 2006-07

Appendix 28 Schedule of Property Taxes FY 2007-08

Appendix 29 Schedule of Property Taxes FY 2008-09

Appendix 30 Schedule of Property Taxes FY 2008-09 (Amendment)

Appendix 31 Schedule of Property Taxes FY 2009-10

Appendix 32 Schedule of Property Taxes 2010-11

Appendix 33 Schedule of Property Taxes 2011-12

Appendix 34 Schedule of Property Taxes 2012-13

Appendix 35 Schedule of Property Taxes 2013-14

Appendix 36 Schedule of Property Taxes 2014-15

Appendix 37 Schedule of Property Taxes 2015-16

Appendix 38 Schedule of Property Taxes 2016-17

Appendix 39 Schedule of Property Taxes 2017-18

Appendix 40 Schedule of Property Taxes 2018-19

Appendix 41 Schedule of Property Taxes 2019-20

Appendix 42 Schedule of Property Taxes 2020-21

Appendix 43 Schedule of Property Taxes FY 2022-23

Appendix 44 Schedule of Property Tax FY 2023-24

Appendix 45 Schedule of Property Tax FY 2024-25

Appendix 46 Samriddhi Scheme 2022-23

Appendix 47 Sampatti Kar Niptaan Yojna 2024-25 with Affidavit Format and FAQs

Appendix 48 Guidelines Permitting Commercial Use of Farm House for Social Functions

Appendix 49 Permission of Nursing Homes, Guest Houses etc. in Residential Plots Notification dt. 07.05.1999

Appendix 50 List of colonies and their categories as per MVC-V

Appendix 51 Form AI

Appendix 52 Form AII

Appendix 53 Form B

Appendix 54 Form C

Appendix 55 Form D