Bharat Commentary on Property Tax in Municipal Corporation of Delhi by Sunieta Ojha 1st Edition July 2026

Commentary on Property Tax in Municipal Corp. of Delhi Sunieta Ojha Edition 26

Commentary on Property Tax in Municipal Corp. of Delhi Sunieta Ojha Edition 26

Description

Commentary on Property Tax in Municipal Corporation of Delhi (Two Volumes)– 1st Edition (2026) is a comprehensive and practical guide on the legal framework governing property tax under the Municipal Corporation of Delhi (MCD). Authored by Sunieta and published by Bharat Publishers this book offers detailed commentary on the provisions, procedures, and practical aspects of property tax administration in Delhi. With 768 pages of in-depth content, the book explains property tax assessment, levy, exemptions, valuation methods, payment procedures, recovery mechanisms, appeals, penalties, and relevant judicial decisions. The structured presentation enables readers to understand both the statutory framework and its practical implementation. This publication is an invaluable resource for advocates, chartered accountants, tax consultants, municipal law practitioners, property owners, real estate professionals, corporate legal teams, academicians, and students dealing with municipal taxation and property law.

 Key Features:

• Comprehensive commentary on Property Tax in the Municipal Corporation of Delhi
• Covers assessment, valuation, exemptions, appeals & recovery procedures
• Includes practical guidance and relevant legal interpretations
• Ideal for legal professionals, tax practitioners & property owners

Content

Chapter 1          Introduction

Chapter 2          Unit Area Method of Property Tax

Chapter 3          Definitions & General Principles of Interpretation

Chapter 4          Levy of Property Tax

Chapter 5          Classification of Vacant Lands & Buildings into Colonies & Groups & Fixation of Base Unit Area Value

Chapter 6          Transitory Provisions

Chapter 7          Property Tax on whom leviable

Chapter 8          Self-Assessment or suo moto Revision, Reopening of Assessment by Commissioner

Chapter 9          Payment & Recovery of Taxes

Chapter 10        Appeals

Chapter 11        Miscellaneous Provisions

Chapter 12        Delhi Municipal Corporation (Property Tax) Bye-Laws, 2004

Appendices

Appendix 1       Delhi Municipal Corporation Act, 1957 (66 of 1957)

Appendix 2       Provisions on Property Tax system in Municipal Corporation of Delhi, prior to 2003 Amendment

Appendix 3       Constitution of Expert Committee on Unit Area Method

Appendix 4       Public Notice dt. 03.01.2004 inviting suggestions & objections on recommended classification of colonies/areas/localities, by Municipal Valuation Committee-I

Appendix 5       Extracts of MVC-I Reports and Implementations

Appendix 6       Property Tax liability of medical and educational institutions under Unit Area Method Order dt. 29.07.2004

Appendix 7       Constitution of Municipal Valuation Committee-III Order dt.08.02.2009

Appendix 8       The Delhi Municipal Corporation (Amendment) Act, 2011 (Delhi Act 12 of 2011)

Appendix 9       Extracts of MVC-III Final Report

Appendix 10     Implementation of MVC-III Report by East DMC, with Annexure A to L Order dt. 29.03.2016

Appendix 11     Exemption on enhanced Property Tax by EDMC and, extension of rebate period Notification dt. 30.06.2018

Appendix 12     Exemption on enhanced Property Tax by EDMC and, extension of rebate period Notification dt. 11.07.2018

Appendix 13     Exemption on enhanced Property Tax by EDMC and, extension of rebate period Notification dt. 18.06.2019

Appendix 14     Exemption on enhanced Property Tax by EDMC and, extension of rebate period Notification dt. 01.04.2021

Appendix 15     Extension of time by EDMC, to avail Amnesty Scheme, 2019-20 Order dt. 27.03.2020

Appendix 16     Exemption on enhanced Property Tax by SDMC Order dt. 09.11.2021

Appendix 17     Partial implementation of MVC-III recommendations by South DMC w.e.f. 01.04.2019, Public Notice dt. 23.09.2019

Appendix 18     Partial Implementation of MVC-III recommendations by SDMC w.e.f. 01.04.2020 Dept. Inst. dated 21.08.2020

Appendix 19     Partial Implementation of MVC-III recommendations by NDMC w.e.f. 01.04.2020 Dept. Inst. dated 20.09.2020

Appendix 20     Constitution of Municipal Valuation Committee-V Delhi Gazette notification dt. 05.10.2021

Appendix 21     Extracts of MVC-V Final Report

Appendix 22     Delhi Municipal Corporation (Amendment) Act, 2022 Gazette notification dt. 25.03.2022

Appendix 23     Uniform policy for Unified Municipal Corporation of Delhi Order dt.15.07.2022

Appendix 24     Implementation of MVC-V recommendations by the Municipal Corporation of Delhi Order dt. 19.04.2023

Appendix 25     Schedule of Property Taxes FY 2004-05

Appendix 26     Schedule of Property Taxes FY 2005-06

Appendix 27     Schedule of Property Taxes FY 2006-07

Appendix 28     Schedule of Property Taxes FY 2007-08

Appendix 29     Schedule of Property Taxes FY 2008-09

Appendix 30     Schedule of Property Taxes FY 2008-09 (Amendment)

Appendix 31     Schedule of Property Taxes FY 2009-10

Appendix 32     Schedule of Property Taxes 2010-11

Appendix 33     Schedule of Property Taxes 2011-12

Appendix 34     Schedule of Property Taxes 2012-13

Appendix 35     Schedule of Property Taxes 2013-14

Appendix 36     Schedule of Property Taxes 2014-15

Appendix 37     Schedule of Property Taxes 2015-16

Appendix 38     Schedule of Property Taxes 2016-17

Appendix 39     Schedule of Property Taxes 2017-18

Appendix 40     Schedule of Property Taxes 2018-19

Appendix 41     Schedule of Property Taxes 2019-20

Appendix 42     Schedule of Property Taxes 2020-21

Appendix 43     Schedule of Property Taxes FY 2022-23

Appendix 44     Schedule of Property Tax FY 2023-24

Appendix 45     Schedule of Property Tax FY 2024-25

Appendix 46     Samriddhi Scheme 2022-23

Appendix 47     Sampatti Kar Niptaan Yojna 2024-25 with Affidavit Format and FAQs

Appendix 48     Guidelines Permitting Commercial Use of Farm House for Social Functions

Appendix 49     Permission of Nursing Homes, Guest Houses etc. in Residential Plots Notification dt. 07.05.1999

Appendix 50     List of colonies and their categories as per MVC-V

Appendix 51     Form AI

Appendix 52     Form AII

Appendix 53     Form B

Appendix 54     Form C

Appendix 55  Form D

About the Author

Sunieta Ojha is a highly prominent Advocate-on-Record (AoR) at the Supreme Court of India and a leading legal expert with over 22 years of practice in Indian municipal, constitutional, and corporate law. Based in New Delhi, she is widely recognized as a foremost authority on municipal taxation, regulatory frameworks, and public interest litigation. Her deep expertise in holding civic bodies accountable ensures this commentary is both academically rigorous and highly practical for courtroom defense.