Delhi Municipal Corporation Act, 1957 · Chapter VIII: Taxation · Property taxes
Section 114E: Rate of vacant land tax
[1114E. Rate of vacant land tax.—Save as otherwise provided in this Act, the rate of tax on vacant lands in Delhi shall be between a minimum of six per cent, and a maximum of twenty per cent, of the annual value of such lands as may be specified by [[the Corporation]] from time to time.
Provided that [[the Corporation]] may, at any time, specify fixed rates between the minimum and the maximum rates of tax as aforesaid for different colonies or for different groups of vacant lands in such colonies.
Provided further that [[the Corporation]] may also introduce graduated rates of tax within the minimum and the maximum rates of tax as aforesaid on the basis of straight line system or any other system as may be specified by [[the Corporation]].
Explanation.—Straight line system' shall have the same meaning as in the Explanation to the second proviso to section 114D.]
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 114E
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