Section 114C: Vacant land tax

The vacant land tax in respect of any premises shall be equal to the rate of vacant land tax as may be specified by [[the Corporation]] under section 114E multiplied by the annual value of the vacant land determined under sub-section (3) of section 116E;

Provided that where there is any construction on the land and the area of plinth of such building is in excess of such percentage of the area of the plot, as may be prescribed in the bye-laws, no vacant land tax shall be levied.

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 114C

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