Tax On Building Applications | New Delhi Municipal Council Act, 1994 | Bare Acts | Law Library

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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
		Rs. per storey
1.	For a ground area up to 100 sq. yds.	20	40
2.	For a ground area of more than 100 sq. yds. but not exceeding 250 sq. yds.	60	120
3.	For a ground area of more than 250 sq. yds. but not exceeding 500 sq. yds.	150	300
4.	For a ground area of more than 500 sq. yds. but not exceeding 1,000 sq. yds.	300	600
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.

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