 8m no7 of it!! the delhi municipal corporation (amend- ment) bill, 1968 a billfurther to amend the delhi municipal corporation act, 1957 be it enacted by parliament in the nineteenth year of the republic of india as follows:-1 this act may be called the dellii municipal corporation short (amendment) act, 1968 title ~ 2 in section 114 of the delhi municipal corporation act, 1957 amend-(hereinafter referred to as the principal act), in sub-section (1),- me~t of section 114 (a) in sub-clause (i) of clause (d), for the word "twenty", of act 66 the word "thirty" shall be substituted; of 1957 (b) after the proviso, the following proviso shall be in-10 serted, namely:-"provided further that the general tax may be levied on a graduated scale, if the corporation so determines" 3 (1) the delhi municipal corpo~ation (amendment) ordinance, 1968, is hereby repealed (2) notwithstanding such repeal, anything done or any action taken under the principal act as amended by the said ordinance shall be deemed to have been done or taken under the principal act s as amended by this act as if this act had come into force on the 3rd day of february, 1968  statement of objects and r!asonsunder section 109 (2) of the delhi municipal corporation act, if51, the corporation has to de'terinine the rates of municipal taxes to be levied in the following year before the fifteenth day of february each year the difficult ways and means position of the corporation rendered it urgently necessary to confer on the corporation before that date powers 'to impose general tax at a higher rate while ensuring at the same time that the burden of the tax is distdbuted on a graduated scale according to the principle of ability to pay accordingly an ordinance was promulgated by the president on the 3rd february, 1968 raising the maximum ceiling rate of general tax from 20 per cent to 30 per cent and enabling the corporation to levy the tax on a graduated scale 2 the bill seeks to replace the ordinance by an act of parliament new delhi; y b chavan the 7th february, 1968  annexure extracts from the delhi municipal corporation act, 1957(66 of 1957) - - - - - components and rates of property taxes 114 (1) save as otherwise provided in this act, the property taxes shall be levied on lands and buildings in delhi and shall consist of the following, namely:-- - - - - (d) a general tax-(i) of not less than ten and not more than 20 per cent of the rateable value of lands and buildings within the urban areas, and (ii) on lands and buildings within the rural areas at such lower rates and with eife'ct from such date as may be determined by the corporation: - - - - - a bill further to amend the dc1bi municipal corporation act, 1957 (oslar; y b clumon mini"" '" hmm a/lai's~) 