THE DELHI MUNICIPAL CORPORATION ACT, 1957 (Modified as on 5th December, 2018) · TAXATION — Miscellaneous provisions relating to taxation

Section 173 — Composition

(1)The Commissioner may, with the previous sanction of the Standing Committee, allow any person to compound for any tax.

(2)Every sum due by reason of the composition of a tax under sub-section (1) shall be recovered as an arrear of tax under this Act.