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THE DELHI MUNICIPAL CORPORATION ACT, 1957 (Modified as on 5th December, 2018) · TAXATION — Levy of taxes

Section 113 — Taxes to be imposed by the Corporation under this Act

(1)The Corporation shall, for the purposes of this Act, levy the following taxes, namely:—
(a)property taxes;
(b)a tax on vehicles and animals;
(c)a theatre-tax;