Delhi Municipal Corporation Act, 1957 · Chapter VIII: Taxation · Property taxes
Section 116: Constitution of Municipal Valuation Committee
(1) The Government shall as soon as may be after the commencement of the Delhi Municipal Corporation (Amendment) Act, 2003, and thereafter at the expiration of every third year, constitute by notification in the Official Gazette, a Municipal Valuation Committee.
(2) The Municipal Valuation Committee shall consist of—
(a) a Chairperson, and
(b) such other members, being not less than two and not more than six, as the Government may determine.
(3) The Chairperson and the other members of the Municipal Valuation Committee shall be appointed by the Government and the qualifications and experience requisite for their appointment, the manner of selection, and other terms and conditions of service including salaries and allowances, tenure of office shall be such as the Government may by rules determine.
(4) The salaries and allowances of the Chairperson and the other members of the Municipal Valuation Committee shall be paid from the Municipal Fund.
(5) The functions of the Municipal Valuation Committee shall be
(a) to make recommendations to [[the Corporation]] on matters relating to classification of vacant lands and buildings in any ward of Delhi into colonies and groups of lands and buildings and fixation of base value per unit area of vacant land or per unit area of covered space of building and factors for increase or decrease, or for no increase or decrease, thereof;
(b) to consider objections under section 116C, and to make recommendation thereon; and
(c) to perform such other functions as the Government may require.]
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 116
- Harsh Vardhan Bansal v. East Delhi Municipal Corporation and Anr
- Delhi Municipal Council Etc. Etc. v. Association of Concerned Citizens of New Delhi and Others Etc. Etc.
- M.C.D. & Anr. v. M/S. Mehrasons Jewellers (P) Ltd.
- Pradeep Oil Corporation v. Municipal Corporation of Delhi and Anr.
- Krishna Mohan Pvt. Ltd. v. Municipal Corporation of Delhi and Ors.
- Asstt. Gen. Manager, Central Bank of India Etc. v. Commissioner, Municipal Corporation, Ahmedabad Etc. Etc.
- Dr. Balbir Singh and Ors. Etc. Etc. v. Municipal Corporation, Delhi and Ors.
- Shiela Kaushish v. Commissioner of Income-Tax, Delhi
- Dewan Daulat Rai Kapoor Etc. Etc. v. New Delhi Municipal Committee & Another Etc. Etc.