Delhi Municipal Corporation Act, 1957 · Chapter VIII: Taxation · Miscellaneous provisions relating to taxation
Section 172A: Power to appoint an agency for administration of property tax
(1) The Commissioner may, subject to such bye-laws as specified by [[the Corporation]] in this behalf, appoint any citizens welfare association recognized by [[the Corporation]], or any Scheduled bank, or any person or other agency to—
(a) maintain the assessment book under section 124;
(b) collect tax and deposit the same with [[the Corporation]]; and
(c) carry out such other tasks as may be assigned to them by a resolution of the Standing Committee.
(2) Such citizens welfare association, bank or person, or other agency shall be paid such collection charges as may be authorized by such bye-laws as may be specified by [[the Corporation]].]
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 172A
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