The Delhi Municipal Corporation Act, 1957
Terminal taxes on goods
178. Terminal tax on goods carried by railway, or road.-
(1) On and from the date of the establishment of the Corporation under Section 3, there shall be levied on all goods carried by railway or road into the Union Territory of Delhi from any place outside thereof, a terminal tax at the rates specified in the Tenth Schedule.
(2) The Central Government may, by notification in the Official Gazette, vary from time to time, the rates specified in that Schedule, in relation to any goods or classes of goods so, however, that where the rates are increased, the increased rate shall not be more than treble the rates so specified.
(3) The Central Government may by like notification declare that with effect from such date as may be specified in the notification, the terminal tax levied in relation to any goods or class of goods shall, for reasons specified in the notification, cease to be levied.