Delhi Municipal Corporation Act, 1957 · Chapter VIII: Taxation · Payment and recovery of taxes
Section 153: Presentation of bill
(1) When any tax has become due, the Commissioner shall cause to be presented to the person liable for the payment thereof, a bill for the amount due:
[Provided that such bill shall be presented in respect of a property tax due in respect of a property after carrying out physical survey or collection of relevant data in respect of that property if it is being assessed for the first time:
Provided further that no such bill shall be necessary in the case of—
(a) property tax payable on self-assessment of vacant land or covered space in any building;
(b) a tax on vehicles and animals; and
(c) a theatre-tax.]
(2) Every such bill shall specify the particulars of the tax and the period for which the charge is made.
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.