NDMC ACT(Chapter8 Property-Tax)

CHAPTER - VIII

TAXATION

Levy of Taxes || Property-Tax || Tax on Vehicles and Animals || Theatre-Tax || Tax on Advertisements Other Than Advertisements Published in the Newspapers || Duty on Transfer of Property || Tax on Buildings Payable Along With the Application for Sanction of Building Plans || Other Taxes || Supplementary Taxation || Payment and Recovery of Taxes || Remission and Refund || Appeals || Miscellaneous Provisions Relating to Taxation || Taxes on Entertainment and Betting ||

TAX ON VEHICLES AND ANIMALS

Tax on certain vehicles and animals and rates thereof.

82.
	Save as otherwise provide in this Act, a tax at the rates not exceeding those specified in the Second Schedule shall be levied on vehicles and animals of the descriptions specified in that Schedule which are kept within New Delhi.

The tax on whom leviable.

83.

The tax on vehicles or animals shall be leviable upon the owner of, or the person having possession or control of, such vehicles or animals in respect of which the tax is leviable:

Provided that in the case of an animal generally used or employed in drawing any vehicle, the tax in respect of such animal shall be leviable upon the owner of, or the person having possession or control of, such vehicle, whether or not such animal is owned by such owner or person:

Provided further that the tax under this section shall not be levied in respect of: -

(a)

vehicles and animals belonging to the Central Government or to the Government or to the Council used or intended to be used solely for public purposes;

(b)

vehicles intended exclusively for the conveyance free of charge, of the injured, the sick or the dead;

(c)

children's perambulators or tricycles;

(d)

a cow or a she-buffalo kept for milking for domestic use if the cow or the she buffalo is the only cow or she-buffalo kept by the owner or the person having possession or control thereof for such milking and is registered in accordance with bye-laws made in this behalf, so however, that-

(i)	where more cows or, as the case may be, more she-buffaloes than one are kept by several such owners or persons constituting a family, the tax under this section shall be levied in respect of all such cows or all such she-buffaloes;
(ii)	where a cow and also a she-buffalo are kept by the owner or the person having the possession or control thereof or by several such owners or persons constituting a family, tax under this section shall be levied in respect of the cow and the she-buffalo.

Tax when payable.

84.
	The tax on vehicles or animals shall be payable in advance in such number of installments and in such manner as may be determined bye - laws made in this behalf.

Power of chairperson to compound with livery stable keeper, etc, for tax.

85.

The chairperson may with the approval of the Council, compound for any period not exceeding one year at a time, with any livery stable keeper or other person keeping vehicles for hire or animals for sale or hire, for a lump sum to be paid in respect of the vehicles or animals so kept in lieu of the taxes leviable under section 82 which such livery stable keeper or other person would otherwise be liable to pay.