Delhi Municipal Corporation Act, 1957 · Chapter VIII: Taxation · Miscellaneous provisions relating to taxation
Section 173: Composition
(1) The Commissioner may, with the previous sanction of the Standing Committee, allow any person to compound for any tax.
(2) Every sum due by reason of the composition of a tax under sub-section (1) shall be recovered as an arrear of tax under this Act.
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 173
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