Delhi Municipal Corporation Act, 1957 · Chapter VIII: Taxation · Property taxes
Section 124: Assessment list
(1) [[The Corporation]] shall maintain a Municipal Assessment Book in such form, and in such manner, as may be specified in the bye-laws and shall make it available for inspection, free of charge, through electronic media or otherwise:
Provided that the Municipal Assessment Book shall not be kept pending for any case for which any objection or appeal has been filed.
(2) The Commissioner may, at any time, amend the Municipal Assessment Book for such reasons as may be specified in the bye-laws:
Provided that no such amendment shall be made without giving any person affected a reasonable opportunity of being heard..
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.