Delhi Municipal Corporation Act, 1957 · Chapter VIII: Taxation · Property taxes
Section 116D: Final base unit area values of vacant land and of covered space of building
[116D. final base unit area values of vacant land and of covered space of building.—(1) subject to the provisions of section 169, the base unit area value of vacant land and the base unit area value of covered space of building in any group, as may be specified under sub-section (3) of section 116c, shall be final.
(2) [[the corporation]] shall publish the final base unit area value of vacant land and the final base unit area value of covered space of building as aforesaid and the factors used for increasing or decreasing, or for not increasing or decreasing, the final base unit area values as aforesaid and shall make them available for inspection by any person free of charge. copies thereof shall also be made available to any person on payment of cost.
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 116D
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