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The Delhi Municipal Corporation Act, 1957

The Delhi Municipal Corporation Act, 1957

Raw JSON API

Sections

1. Short title, extent and commencement.

Section 1

2. Definitions.

Section 2

3. Establishment of the [Corporation.]

Section 3

6. Power to alter or amend delimitation orders.

Section 6

8. Qualifications for councillorship.

Section 8

9. Disqualifications for membership of Corporation.

Section 9

10. Right to vote.

Section 10

11. General elections of councillors.

Section 11

12. Filling of casual vacancies in councillorship.

Section 12

13. Election of aldermen.

Section 13

15. Election petitions.

Section 15

16. Relief that may be claimed by the petitioner.

Section 16

17. Grounds for declaring elections to be void.

Section 17

18. Procedure to be followed by the district judge.

Section 18

19. Decision of the district judge.

Section 19

20. Procedure in case of equality of votes.

Section 20

21. Finality of decisions.

Section 21

22. Corrupt practices.

Section 22

23. Maintenance of secrecy of voting.

Section 23

24. Officers, etc, at elections not to act for candidates or to influence voting.

Section 24

25. Prohibition of canvassing in or near polling station and of public meeting on election day.

Section 25

26. Penalty for disorderly conduct in or near polling station.

Section 26

27. Penalty for misconduct at the polling station.

Section 27

28. Breaches of official duty in connection with election.

Section 28

29. Removal of ballot papers [or ballot boxes or the voting machines] from polling station to be an offence.

Section 29

30. Other offences and penalties therefor.

Section 30

31. Power to make rules regulating the election of councillors [***].

Section 31

33. Vacation of seat.

Section 33

34. Payment of allowances to [councillors and the persons referred to in clause (b) of sub-section 3 of section 3.]

Section 3

35. Annual election of Mayor and Deputy Mayor.

Section 35

36. Term of office of the Mayor and Deputy Mayor and facilities and privileges of the Mayor.

Section 36

37. Discharge of functions of the Mayor by the Deputy Mayor.

Section 37

38. Resignation of Mayor and Deputy Mayor.

Section 38

39. Rural Areas Committee and Education Committee.

Section 39

40. Special and ad hoc committees and ward committees, etc.

Section 40

41. General powers of the [a Corporation.]

Section 41

42. Obligatory functions of the [a Corporation.]

Section 42

43. Discretionary functions of the [a Corporation.]

Section 43

45. Constitution of the Standing Committee.

Section 45

46. Casual vacancies.

Section 46

47. Chairman and Deputy Chairman of the Standing Committee.

Section 47

48. Resignation of Chairman and members of the Standing Committee.

Section 48

49. Functions of the Standing Committee.

Section 49

54. Appointment, etc., of the Commissioner.

Section 54

55. Salary and allowances of the Commissioner.

Section 55

56. Leave of absence of Commissioner.

Section 56

57. Appointment of officiating Commissioner in case of death, resignation or removal of Commissioner.

Section 57

58. Service regulations of Commissioner.

Section 58

59. Functions of the Commissioner.

Section 59

60. Appointment, etc., of the General Manager.

Section 60

61. Salary and allowance of General Manager.

Section 61

62. Leave of absence to the General Manager.

Section 62

63. Service regulations of the General Manager.

Section 63

64. Functions of General Manager.

Section 64

65. Appointment of sub-committees by the various committees.

Section 65

66. Commissioner [a Corporation.]

Section 66

67. Vacation of seats by members of committees.

Section 67

68. Committees to continue in office till new committees are constituted.

Section 68

69. Power of Corporation to call for extracts of proceedings from the committees.

Section 69

70. Power of Corporation to require the Commissioner, etc, to produce documents and furnish returns, reports, etc.

Section 70

71. Exercise of powers to be subject to sanction.

Section 71

72. Meetings.

Section 72

73. First meeting of the [a Corporation] after general election.

Section 73

74. Notice of meetings and business.

Section 74

75. Quorum.

Section 75

76. Presiding Officer.

Section 76

77. Presiding officer at meeting for the election of Mayor.

Section 77

78. Method of deciding questions.

Section 78

79. Maintenance of order at and admission of public to, meetings; withdrawal and suspension of councillors and [persons referred to in clause (b) of sub-section (b) of sub-section (3) of section 3.]

Section 3

80. Councillors or [plerson referred to in sub-clauses (ii), (iii), and (iv) of clause(b) of sub-section (3) of section 3] not to vote on matter in which they are interested.

Section 3

81. Right to attend meetings of the [a Corporation] and its committees, etc, and right of councillors to ask questions in relation to the municipal government of Delhi.

Section 81

82. Power to make regulations.

Section 82

83. Presiding officers at meetings of the Standing and other committees.

Section 83

84. Conduct of business at meetings of Standing and other committees.

Section 84

85. Keeping of minutes and proceedings.

Section 85

86. Circulation of minutes and inspection of minutes and reports of proceedings.

Section 86

87. Forwarding minutes and reports of proceedings, to the Administrator.

Section 87

88. Validation of proceedings, etc.

Section 88

89. Appointment of certain officers.

Section 89

90. Schedule of permanent posts and creation of temporary posts.

Section 90

91. Restriction on employment of permanent officers and other employees. - No permanent officer or other employee shall be entertained in any department of the municipal administration unless he has been appointed under sub-section (1) of section 89 or his office and emoluments are included in one of the schedules for the time being in force prepared and sanctioned under section 40.

Section 89

91. Restriction on employment of permanent officers and other employees.

Section 91

92. Power to make appointments.

Section 92

93. Officers and other employees not to undertake any extraneous work.

Section 93

94. Officers and other employees not to be interested in any contract, etc, with the [a Corporation.]

Section 94

95. Punishment for municipal officers and other employees.

Section 95

96. Consultation with Union Public Service Commission.

Section 96

97. Power of Commission to make regulations and reference to the Central Government in case of difference between the Commission and the Corporation.

Section 97

98. Power of Corporation to make regulations.

Section 98

99. Constitution of the Municipal Fund.

Section 99

100. Municipal Fund to be kept in the State Bank of India.

Section 100

101. Operation of the Accounts.

Section 101

102. Payments not to be made unless covered by a budget-grant.

Section 102

103. Duty of persons signing cheques.

Section 103

104. Procedure when money not covered by a budget-grant is expended.

Section 104

105. Application of Municipal Fund.

Section 105

106. Temporary payments from the Municipal Fund for works urgently required for the public service.

Section 106

108. Constitution of special funds.

Section 108

109. Adoption of budget estimates.

Section 109

110. Power of Corporation to alter budget estimate.

Section 110

111. Power of [a Corporation] to re-adjust income and expenditure during the year.

Section 111

112. Provisions as to unexpended budget-grant.

Section 112

113. Taxes to be imposed by the [a Corporation] under this Act.

Section 113

117. Charge by measurement in lieu of water tax in certain cases.

Section 117

118. Special rates of scavenging tax in certain cases.

Section 118

119. Taxation of Union properties.

Section 119

121. Apportionment of liability for property taxes when the premises assessed are let or sub-let.

Section 121

122. Recovery of property taxes from occupiers.

Section 122

123. Property taxes a first charge on premises on which they are assessed.

Section 123

127. Preparation of new assessment list.

Section 127

128. Notice of transfers.

Section 128

129. Notice of erection of building, etc.

Section 129

130. Notice of demolition or removal of buildings.

Section 130

131. Power of Commissioner to call for information and returns and to enter and inspect premises.

Section 131

132. Premises owned by, or let to, two or more persons in severalty to be ordinarily assessed as one property.

Section 132

133. Assessment in case of amalgamation of premises.

Section 133

134. Power of Commissioner to assess separately outhouses and portions of buildings.

Section 134

135. Power of Commissioner to employ valuers.

Section 135

136. Tax on certain vehicles and animals and rates thereof.

Section 136

137. The tax on whom leviable.

Section 137

138. Tax when payable.

Section 138

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

Section 139

140. Theatre-tax.

Section 140

141. Liability to pay theatre-tax.

Section 141

142. Tax on advertisements.

Section 142

143. Prohibition of advertisements without written permission of the Commissioner.

Section 143

144. Permission of the Commissioner to become void in certain cases.

Section 144

145. Presumption in case of contravention.

Section 145

146. Power of Commissioner in case of contravention.

Section 146

147. Duty on transfer of property and method of assessment thereto.

Section 147

148. Provisions applicable on the introduction of transfer duty.

Section 148

149. Tax on building applications.

Section 149

150. Imposition of other taxes.

Section 150

151. Supplementary taxation.

Section 151

153. Presentation of bill.

Section 153

154. Notice of demand and notice fee.

Section 154

155. Penalty in case of default of payment of taxes.

Section 155

156. Recovery of tax.

Section 156

157. Distress.

Section 157

158. Disposal of distrained property and attachment and sale of immovable property.

Section 158

159. Recovery from a person about to leave Delhi.

Section 159

160. Power to institute suit for recovery.

Section 160

161. Power of seizure of vehicles and animals in case of non-payment of tax thereon.

Section 161

162. Occupiers may be required to pay rent towards satisfaction of property taxes.

Section 162

163. Demolition, etc., of buildings.

Section 163

164. Remission, or refund of tax.

Section 164

165. Power to require entry in assessment list of details of buildings.

Section 165

166. Notice to be given of the circumstances in which remission or refund is claimed.

Section 166

167. What buildings are to be deemed vacant.

Section 167

168. Notice to be given of every occupation of vacant land or building.

Section 168

170. Conditions of right to appeal.

Section 170

171. Finality of appellate orders.

Section 171

172. Power to inspect for purposes of determining [annual value] or tax.

Section 172

173. Composition.

Section 173

174. Irrecoverable debts.

Section 174

175. Obligation to disclose liability.

Section 175

176. Immaterial error not to affect liability.

Section 176

177. General power of exemption.

Section 177

184. Proceeds of entertainment tax.

Section 184

185. Power of Corporation to borrow.

Section 185

186. Time for repayment of money borrowed under section 185.

Section 185

187. Form and effect of debentures.

Section 187

188. Payment to survivors of joint payees.

Section 188

189. Receipt by joint holders for interest or dividend.

Section 189

190. Maintenance and investment of sinking funds.

Section 190

191. Application of sinking funds.

Section 191

192. Annual statement by Commissioner.

Section 192

193. Power of Corporation to consolidate loans.

Section 193

194. Priority of payments for interest and repayment of loans over other payments.

Section 194

195. Attachment of Municipal Fund for recovery of money borrowed from Government.

Section 195

196. Power to make regulations.

Section 196

197. Acquisition of property.

Section 197

198. Acquisition of immovable property by agreement.

Section 198

199. Procedure when immovable property cannot be acquired by agreement.

Section 199

200. Disposal of property.

Section 200

201. Contracts by the Corporation.

Section 201

202. Procedure for making contracts.

Section 202

203. Mode of executing contracts.

Section 203

205. Scrutiny of accounts by Municipal Chief Auditor and by the Standing Committee.

Section 205

206. Report by the Municipal Chief Auditor.

Section 206

207. Special audit at the direction of the Central [Government.]

Section 207

208. Procedure to be followed by the Municipal Chief Auditor.

Section 208

209. Power of Municipal Chief Auditor to make queries, etc., and call for returns, etc.

Section 209
CHAPTER XII

CHAPTER XII.

Section 184

298. Vesting of public streets in [a Corporation.]

Section 298

299. Functions of Commissioner in respect of public streets.

Section 299

300. Disposal of land forming site of public streets permanently closed.

Section 300

301. Power to make new public streets.

Section 301

302. Minimum width of new public streets.

Section 302

303. Power to prohibit use of public streets for certain kind of traffic.

Section 303

304. Power to acquire lands and buildings for public streets and public parking places.

Section 304

305. Defining the regular line of streets.

Section 305

306. Setting back building to regular line of street.

Section 306

307. Compulsory setting back of building to regular line of street.

Section 307

308. Acquisition of open land and land occupied by platform, etc, within the regular line of street.

Section 308

309. Acquisition of the remaining part of a building and land after their portions within a regular line of street have been acquired.

Section 309

310. Setting forward of buildings to the regular line of street.

Section 310

311. Compensation to be paid in certain cases of setting back or setting forward to buildings, etc.

Section 311

312. Owners, obligation when dealing with land as building sites.

Section 312

313. Lay-out plans.

Section 313

314. Alteration or demolition of street made in breach of section 313.

Section 313

315. Power of Commissioner to order work to be carried out or to carry it out himself in default.

Section 315

316. Right of owners to require streets to be declared public.

Section 316

317. Prohibition of projections upon streets, etc.

Section 317

318. Projections over streets may be permitted in certain cases.

Section 318

319. Ground floor doors, etc, not to open outwards on streets.

Section 319

320. Prohibition of structures or fixtures which cause obstruction in streets.

Section 320

321. Prohibition of deposit, etc. , of things in streets.

Section 321

322. Power to remove anything deposited or exposed for sale in contravention of this Act.

Section 322

323. Prohibition of the tethering of animals and milking of cattle.

Section 323

324. Precautions during repair of streets.

Section 324

325. Streets not to be opened or broken up and building materials not to be deposited thereon without permission.

Section 325

326. Disposal of things removed under this Chapter.

Section 326

327. Naming and numbering of streets.

Section 327

328. Commissioner to take steps for repairing or enclosing dangerous places.

Section 328

329. Measures for lighting.

Section 329

330. Prohibition of removal, etc, of lamps.

Section 330
CHAPTER XVI

CHAPTER XVI

Section 218

331. Definition.

Section 331

332. Prohibition of building without sanction.

Section 332

333. Erection of building.

Section 333

334. Applications for additions to, or repairs of, buildings.

Section 334

335. Conditions of valid notice.

Section 335

336. Sanction of refusal of building or work.

Section 336

337. When building or work may be proceeded with.

Section 337

338. Sanction accorded under misrepresentation.

Section 338

339. Buildings at corners of streets.

Section 339

340. Provisions as to buildings and works on either side of new streets.

Section 340

341. Period for completion of building or work.

Section 341

342. Prohibition against use of inflammable materials for building, etc, without permission.

Section 342

344. Order of stoppage of buildings or works in certain cases.

Section 344

345. Power of Commissioner to require alteration of work.

Section 345

346. Completion certificates.

Section 346

347. Restrictions on uses of buildings.

Section 347

348. Removal of dangerous buildings.

Section 348

349. Power to order building to be vacated in certain circumstances.

Section 349

350. Provision for daily cleansing of streets and removal of rubbish and filth.

Section 350

351. Rubbish, etc, to be the property of [a Corporation.]

Section 351

352. Provision or appointment of receptacles, depots and places for rubbish, etc.

Section 352

353. Duty of owners and occupiers to collect and deposit rubbish, etc.

Section 353

354. Collection and removal of filth and polluted matter.

Section 354

355. Collection and removal of filth and polluted matter through municipal agency.

Section 355

356. Removal of rubbish, etc., accumulated on premises used as factories, workshops, etc.

Section 356

357. Prohibition against accumulation of rubbish, etc.

Section 357

358. Commissioner's power to get premises scavenged and cleansed.

Section 358

359. Public latrines, urinals, etc.

Section 359

360. Construction of latrines and urinals.

Section 360

361. Latrines and urinals, etc., in new buildings.

Section 361

362. Latrines and urinals for labourers, etc.

Section 362

363. Provision of latrines and urinals for markets, etc.

Section 363

364. Other provisions as to private latrines.

Section 364

365. Removal of congested buildings.

Section 365

366. Power of Commissioner to require improvement of buildings unfit for human habitation.

Section 366

367. Enforcement of notice requiring execution of works of improvement.

Section 367

368. Power of Commissioner to order demolition of buildings unfit for human habitation.

Section 368

369. Insanitary huts and sheds.

Section 369

370. Prohibition against washing by washermen.

Section 370

371. Obligation to give information of dangerous disease.

Section 371

372. Removal to hospital of patients suffering from dangerous disease.

Section 372

373. Disinfection of buildings and articles.

Section 373

374. Destruction of infectious huts or sheds.

Section 374

375. Means of disinfection.

Section 375

376. Special measures in case of outbreak of dangerous or epidemic diseases.

Section 376

377. Infected clothes not to be sent to washerman or to laundry.

Section 377

378. Contamination and disinfection of public conveyance.

Section 378

379. Driver of conveyance not bound to carry persons suffering from dangerous disease.

Section 379

380. Disinfection of buildings before letting the same.

Section 380

381. Disposal of infected articles without disinfection.

Section 381

382. Prohibition of making or selling of food, etc, or washing of clothes by infected persons.

Section 382

383. Power to restrict or prohibit sale of food or drink.

Section 383

384. Control over wells and tanks, etc.

Section 384

385. Duty of persons suffering from dangerous disease.

Section 385

386. Disposal of infectious corpses where any person has died from any dangerous disease.

Section 386

387. Conditions of service of sweepers and certain other class of persons employed in municipal service.

Section 387

388. Conditions of service of sweepers employed for doing house scavenging.

Section 388

389. Power to call for information regarding burning and burial grounds.

Section 389

390. Permission for use of new burning or burial ground.

Section 390

391. Power to require closing of burning and burial grounds.

Section 391

392. Removal of corpses.

Section 392

393. Disposal of dead animals.

Section 393

394. Appointment of Chief Registrar and registrars.

Section 394

395. Duties of registrar.

Section 395

396. Information of births and deaths.

Section 396

397. Prohibition of nuisances.

Section 397

398. Power of Commissioner to require removal or abetment of nuisance.

Section 398

399. Registration and control of dogs.

Section 399

400. Stacking or collecting inflammable materials.

Section 400

401. Care of naked lights.

Section 401

402. Discharging fire-works, fire-arms, etc.

Section 402

403. Power to require buildings, wells, etc., to be rendered safe.

Section 403

404. Enclosure of waste land used for improper purpose.

Section 404

405. Provision of municipal market and slaughter houses.

Section 405

406. Use of municipal markets.

Section 406

407. Private markets and slaughter houses.

Section 407

408. Conditions of grant of licence for private market.

Section 408

409. Prohibition of keeping market open without licence, etc.

Section 409

410. Prohibition of use of unlicensed markets.

Section 410

411. Prohibition of business and trade near a market.

Section 411

412. Levy of stallages, rents and fees.

Section 412

413. Stallages, rents, etc., to be published.

Section 413

414. Power to expel lepers and disturbers, etc, from markets.

Section 414

415. Butcher's, fish-monger's and poulterer's licence.

Section 415

416. Factory, etc, not to be established without permission of the Commissioner.

Section 416

417. Premises not to be used for certain purposes without licence.

Section 417

418. Seizure of certain animals.

Section 418

419. Power of Commissioner to prevent use of premises in particular areas for purposes referred to in section 417.

Section 417

420. Licences for hawking articles, etc.

Section 420

421. Eating houses, etc., not to be used without licence from the Commissioner.

Section 421

422. Licensing and control of theatres, circuses and places of public amusement.

Section 422

423. Power of Commissioner to stop use of premises used in contravention of licences.

Section 423

424. Power of Commissioner to inspect places where unlawful slaughter of animals, etc, is suspected.

Section 424

425. Improvement scheme.

Section 425

426. Matters to be provided for in an improvement scheme.

Section 426

427. Submission of improvement scheme to [a Corporation] for approval and to the Central [Government] for sanction.

Section 427

428. Rehousing scheme.

Section 428

429. Improvement scheme and rehousing scheme to comply with the master plan and zonal development plan.

Section 429

430. Signature, conditions, duration, suspension, revocation, etc, of licences and written permissions.

Section 430

431. Powers of entry and inspection.

Section 431

432. Power to enter land adjoining land in relation to any work.

Section 432

433. Breaking into building.

Section 433

434. Time of making entry.

Section 434

435. Consent ordinarily to be obtained.

Section 435

436. Regard to be had to social or religious usages.

Section 436

437. Prohibition of obstruction or molestation in execution of work.

Section 437

438. Public notices how to be made known.

Section 438

439. Newspapers in which advertisements or notices to be published.

Section 439

440. Proof of consent, etc., of Commissioner, General Managers, etc.

Section 440

441. Notices, etc, to fix reasonable time.

Section 441

442. Signature on notices, etc, may be stamped.

Section 442

443. Notices, etc, by whom to be served or issued.

Section 443

444. Service of notices, etc.

Section 444

445. Service of bills for tax or notice of demand by ordinary post.

Section 445

446. Powers in case of non-compliance with notice, etc.

Section 446

447. Liability of occupier to pay in default of owner.

Section 447

448. Execution of work by occupier in default of owner and deduction of expenses from rent.

Section 448

449. Relief to agents and trustees.

Section 449

451. Compensation to be paid by offenders for damage caused by them.

Section 451

452. Reference to the court of the district judge in certain cases.

Section 452

453. Application to the court of the district judge in other cases.

Section 453

454. Power to sue for expenses or compensation.

Section 454

455. Mode of recovery of certain dues.

Section 455

456. Right of owner to apply to the court of the district judge in case of obstruction by occupier.

Section 456

457. General powers and procedure of the court of the district judge.

Section 457

458. Fees in Proceedings before the court of the district judge.

Section 458

459. Repayment of half fees on settlement before hearing.

Section 459

460. Power of the court of the district judge to delegate certain powers and to make rules.

Section 460

461. Punishment for certain offences.

Section 461

462. Punishment for acquiring share or interest in contract, etc, with [a Corporation.]

Section 462

465. General penalty.

Section 465

466. Offences by companies.

Section 466

467. Prosecutions.

Section 467

474. Arrest of offenders.

Section 474

475. Duties of police officers.

Section 475

476. Power to institute, etc, legal proceedings and obtain legal advice.

Section 476

477. Protection of action of [a Corporation] , etc.

Section 477

478. Notice to be given of suits.

Section 478

479. Supplemental provisions respecting rules.

Section 479

480. Supplemental provisions respecting regulations.

Section 480

481. Power to make bye-laws.

Section 481

482. Penalty for breaches of bye-laws.

Section 482

483. Supplemental provisions respecting bye-laws.

Section 483

484. Bye-laws to be available for inspection and purchase.

Section 484

485. Power of Central Government [or the Government] to require production of documents.

Section 485

486. Inspection.

Section 486

487. Directions by Central Government.

Section 487

488. Power to provide for enforcement of direction under section 487.

Section 487

489. Power of Central [Government] to give directions in relation to primary schools, etc.

Section 489

491. Power to delegate functions of Commissioner.

Section 491

492. Validity of notices and other documents.

Section 492

493. Admissibility of document or entry as evidence.

Section 493

494. Evidence of Municipal officer or employee.

Section 494

495. Prohibition against obstruction of Mayor or any municipal authority, etc.

Section 495

496. Prohibition against removal of mark.

Section 496

497. Prohibition against removal or obliteration of notice.

Section 497

498. Prohibition against unauthorised dealings with public place or materials.

Section 498

499. Liability of Commissioner, etc. , for loss, waste or misapplication of Municipal Fund or property.

Section 499

500. Councillors and municipal officers and employees to be public servants.

Section 500

501. Annual administration report.

Section 501

502. Other laws not to be disregarded.

Section 502

503. Exemption of diplomatic or consular missions from payment of tax, etc.

Section 503

504. Construction of references.

Section 504

505. Amendment of Delhi Act 3 of 1995.

Section 505

506. Amendment of Act 43 of 1950.

Section 506

507. Special provisions as to rural areas.

Section 507

508. Special provisions as to Red Fort area.

Section 508

509. Power of [Government] to make first appointments.

Section 509

510. Provisions relating to existing local authorities in Delhi till the establishment of [a Corporation.]

Section 510

511. Provisions as to employees of bodies and local authorities whose functions are taken over by [a Corporation.]

Section 511

512. Special provisions as to the area transferred from New Delhi to Delhi.

Section 512

513. Expenditure in connection with the municipal affairs from the commencement of this Act to the adoption of the budget by [a Corporation.]

Section 513

514. Limits of New Delhi Municipality.

Section 514

515. Power to remove difficulties.

Section 515

516. Repeal, etc, and savings.

Section 516

2. Each two wheeled vehicle drawn by camels, horses, ponies, mules, donkeys, bullocks or buffaloes-

Section 2

2. Each two wheeled vehicle drawn by camels, horses, ponies, mules, donkeys, bullocks or buffaloes-

Section 2

3. Each vehicle drawn or impelled otherwise than by camels, horses, ponies, mules, donkeys, bullocks, buffaloes or machinery

Section 3

4. Each cycle rickshaw

Section 4

5. Each bicycle

Section 5

6. Each camel

Section 6

7. Each horse, pony or mule of a height of 12 hands or upwards.

Section 7

8. Each horse, pony or mule of a height of less than 12 hands

Section 8

9. Each bullock or buffalo kept for draught or pack purposes

Section 9

11. Each pig

Section 11

1. Class I cinema theatre

Section 1

2. Class II cinema theatre

Section 2

3. Drama, concert, circus, variety entertainment or tamasha

Section 3

4. Carnival or fete

Section 4

5. Any other entertainment

Section 5

1. Refined sugar, i.e., khand, sugarcandy, bura, qand, kachchi khand, ilaichidana, nuqal, batasha, ola, khand-ka-khilona, gindora khand and all kinds of sharbat or shira khand not in bottle

Section 1

2. Unrefined sugar, i.e. gur, shakkar, shira, rab, mizan khand, muthia, sonthia, gindora and tiloncha-khand (a sort of unrefined sugar)

Section 2

3. Ghee including vegetable ghee, and admixtures of ghee also vegetables solidified oil, dripping, marvo, trex, cocogold, purico, crisco and cocogem

Section 3

4. Butter and cream

Section 4

5. Dried fruits and nuts excluding betel-nuts

Section 5

6. Betal-nuts

Section 6

7. Provisions (not included in any other class) including oilman's stores, confectionery, jams, pickles, cheese, coffee and essences of fruits.

Section 7

8. Country sweets made wholly or partly from or coated with sugar (refined or unrefined) fresh meat, fish and eggs.

Section 8

9. Oranges, apples, locat, peaches (aru), grapes, lichi, melon (kharbooza), lemon (of all kinds), pears (nashpati), plums (alucha), appricot (Khubani), banana, pomegranates (annar), sarda, water-melon (tarbuz), custard apple (sharifa) and rasberry

Section 9

10. Country and foreign liquors

Section 10

11. Bhang

Section 11

12. Betel leaf

Section 12

13. Tea (Indian or foreign)

Section 13

14. Grain or pulses including parched grains

Section 14

15. Flour

Section 15

16. Animal fat, tallow and oil of all kinds except oils mentioned in class III, V & IX

Section 16

1. Oxen, cows, buffaloes and calves (per head)

Section 1

2. Sheep, goats, lambs and kids (per head)

Section 2

3. Pigs (per head)

Section 3

1. Mava oil

Section 1

2. Kerosene oil (per gallon)

Section 2

3. Diesel oil

Section 3

4. Methylated spirit

Section 4

5. All sorts of oil seeds including cotton seeds

Section 5

6. Wax and tallow candles

Section 6

7. Chandeliers, globes, lamps, chimneys and all other articles made of glass intended for electric or gas lighting etc. (except electric bulbs)

Section 7

8. Chandeliers, globes, lamps, lanterns, electric poles, electric bulbs and all other articles made of metal intended for electric or gas lighting etc.

Section 8

9. Potash, ritha, soda, sajji, multani, saltpetre, alum, khari (sitta) salt and other saline substances

Section 9

10. Soap of all kinds

Section 10

11. Carbide

Section 11

12. Fireworks and their component parts

Section 12

13. Steam-coal, soft-coke and hard coke

Section 13

1. Wood (unmanufactured) i.e., wood which can be used for building purposes including trunk of trees, bamboos and ballies, but not fire-wood

Section 1

2. Wood (manufactured) i.e., all manufactured wood which can be used for building purposes, including karies, planks, sleepers, beams, doors and door frames, etc.

Section 2

3. Stone for building (except Agra stone as defined in item 4 below marble and lime stones), bajri, kankar, lime of kankar, coal ashes,reh, surkhi, rori, brick-bats or broken bricks

Section 3

4. Agra stone i.e., stone so named in the market irrespective of its place of origin

Section 4

5. Chalk, chalk powder, kharia mitti, lime stone, lime, Harsaru, flooring stone and white and coloured stone chips

Section 5

6. Dammar, bitumen and asphalt

Section 6

7. Cement

Section 7

8. Marble and tiles of all kinds (other than those referred in item 9)

Section 8

9. Tiles of common earth e.g., Allahabad tiles (per thousand)

Section 9

10. Marble chips

Section 10

11. Asbestos sheets

Section 11

12. Whole bricks of all sizes (per thousand).

Section 12

13. Paints and colour washes

Section 13

14. Peori, ramraj, hiramzi, geru and sailkhari.

Section 14

15. Roofing, felt, roofing board and canec insulating board

Section 15

1. All foreign medicines including mineral waters, syrups and medicinal tinctures, soda bicarb and caustic soda (imported in packages of boxes), sulphur in bottles and packets, iron sulphate, barium sulphate, haemorrhagic septicaemia serum dextrosol castor oil in bottles, potash permanganate, glucose, oxygen gas, camphor oil, sugar of milk medicated coloured and fragrant syrup

Section 1

2. All Indian medicines including gulqund sharbat in bottle, araq, majum, cowries, etc., soda bicarb and caustic soda (imported in bags or drums), Amritanjan, ivory dust, Sudha Sindhu and Bal Sudha, Kansol and Zandu Drakshasava

Section 2

3. Hair oil and perfumed oil of all kinds

Section 3

4. Spices and wet imli excluding saltpetre

Section 4

5. Opium

Section 5

6. Charas

Section 6

1. All sorts of foreign tobacco, cigars, cheroots and cigarettes of all kinds

Section 1

2. Indian tobacco 3rd quality (Kanni)

Section 2

3. Indian tobacco 1st and 2nd qualities, i.e., all tobacco not included in Class VI items 1 and 2

Section 3

4. Biris and biri leaves

Section 4

1. Piecegoods made of cotton, wool or any admixture of these and articles made thereof including thread and yarn, dhoties, saries, dopattas, pagrees safas, chadars, towels, bed-spreads sheets, blankets, tents, carpets, durries, pillows, razais, laces, edgings, ribbons, hand-kerchief in bales (i.e., not cut up), old clothes imported in bulk, and all such goods as are not made up ready for wearing

Section 1

2. Piecegoods, made of silk and artificial silk or any admixture of these and articles made thereof including shawls, doshalas, laces, edgings and ribbons

Section 2

3. Unginned cotton

Section 3

4. Ginned cotton

Section 4

5. Cotton waste and waste yarn cotton

Section 5

6. Raw wool, hemp and other fibres and rope

Section 6

7. Hides and skins

Section 7

8. Jute gunny bags and jute cloth

Section 8

9. Leather, including harness, saddles, bags, boxes, desi shoes, chappal and all other articles made of leather excluding boots, shoes, slippers and sandals

Section 9

10. Apparel, boots and shoes including slippers and sandals (other than desi shoes and chappal) drapery, millinery, caps and hats, ready-made clothes, barret caps and hat shapes etc.

Section 10

11. Hosiery including knitted woollen caps

Section 11

12. Lametta including kinari, gota, gold and silver lace, wire and thread real or imitation

Section 12

1. Metals (iron and steel-wrought and unwrought) including bars, sheets girders iron, stanchions, top columns, girders fitted with rivets, metallic-ores and scrap iron

Section 1

2. Tin scrap

Section 2

3. Metals (hardware and cutlery) i.e. knives, razors, scissors, needles, tin plates, rivets, nails screws, bolts, nuts, enamelled ware (other than sanitary fittings), wire, wire nettings, hinges, locks, pipes, post and pans, weights, empty tins, iron and tin boxes and iron furniture, etc.

Section 3

4. Metals (all other kinds-manufactured and unmanufactured) including bicycles, perambulators, carriages, sewing machines, harmoniums, type-writers, ice-machine, soda-water machines, clocks and watches, spectacles-their cases and frames, umbrella frames and handles, brass, copper, german silver, aluminium bronze, zinc and articles made thereof, channels of all kinds and for whatever purpose imported, sanitary fittings, iron washers, bicycle saddles, radio good

Section 4

5. Motor cars-

Section 5

6. Chassis and lorries-

Section 6

7. Component parts of motor cars

Section 7

8. Old component parts of motor vehicles.

Section 8

9. Stoppers made of [metal]

Section 9

10. Complete motor cycle without side car (each)

Section 10

11. Motor cycle with side car (each)

Section 11

1. Dyes and tans including green coloured sand (for mixing with mehndi), boot polishes, indigo, safflower (kusum) and all kinds of colouring matter

Section 1

2. Stationery including paper, paste boards and all articles made thereof including waste papers, cards, cardboards, forms, envelopes, calendars, ink, pens, pencils, inkpots, inkstands, takhtis, pincushions, nibs, holders, pins, pads, drawing instruments, paper weights, rulers, measuring tapes, slates manu- factured or unmanufactured, strawboard, geltine paper, account books, ledger and cash books

Section 2

3. Chemicals (except those chargeable under any other class) distilled water and sulphur in casks or barrels or bags

Section 3

4. Horn and articles made of horn except buttons

Section 4

5. Lac and cork and articles made thereof

Section 5

6. Kikar bark and other bark including bark dust

Section 6

7. Wood (manufactured) such as walking sticks, empty barrels, country carts, umbrella sticks of cane or bamboo (manufactured or unmanufactured), wooden payas and pattis

Section 7

8. Furniture other than iron furniture

Section 8

9. Articles of sports and games including playing cards

Section 9

10. Goods imported by circus, theatres, carnivals, etc.

Section 10

11. Glass and articles made thereof (except glass, tiles, empty glass phials having lids, glass beads and other imitations jewels)

Section 11

12. Articles made of china stone, earth-.(glazed or unglazed) including drain pipes and drain fitting, but excluding sanitary fittings, earthen tiles and toys made of china clay or earth

Section 12

13. Empty glass phials having lids

Section 13

14. Celluloid goods including celluloid sheets and imitation mother pearl sheets

Section 14

15. Nut, shell, horn and ivory buttons

Section 15

16. Glass beads and other imitation jewels

Section 16

17. Toilet powders and cosmetics creams including tooth pastes, powders and creams

Section 17

18. Ivory and articles made thereof

Section 18

19. Rubber goods including rubber gloves, and bakelite goods

Section 19

20. Disinfectants-dry or liquid-including Flit, Creosote, shell tox and naphthalene ball

Section 20

21. Lubricating oil

Section 21

22. Grease

Section 22

23. Photographic accessories including pictures, photos and printed pictures

Section 23

24. Coir matting

Section 24

25. Toys made of celluloid

Section 25

26. Toys made of china clay or earth

Section 26

27. Toys made of cotton, rubber, paper, woods and metals

Section 27

28. All kinds of cinema carbons

Section 28

29. Vaseline, Vaseline Pomade, Petroleum, jelly or amber petroleum (grease) and Yardley Brilliantine

Section 29

30. Safety fuses and cartridges

Section 30

31. All other articles not chargeable under any other class

Section 31

Section 128, subsections (1) and (2)

Section 128

Section 128, subsection (3)

Section 128

Section 129

Section 129

Section 130

Section 130

Section 135, subsection (2)

Section 135

Section 143

Section 143

Section 172, sub-section (2)

Section 172

Section 175

Section 175

Section 305, sub-section (3)

Section 305

Section 307

Section 307

Section 310

Section 310

Section 313, sub-section (5)

Section 313

Section 314, sub-section (1), clauses (a) and (b)

Section 314

Section 315, sub-section (1)

Section 315

Section 317, sub-section (1)

Section 317

Section 317, sub-section (2)

Section 317

Section 318, sub-section (2)

Section 318

Section 319

Section 319

Section 320, sub-section (1)

Section 320

Section 321

Section 321

Section 323, sub-section (1) and (2)

Section 323

Section 324, sub-section (4)

Section 324

Section 325, sub-section (1)

Section 325

Section 327, sub-section (2)

Section 327

Section 328, sub-section (1)

Section 328

Section 330, sub-section (1)

Section 330

Section 330, sub-section (2)

Section 330

Section 332

Section 332

Section 333, sub-section (1)

Section 333

Section 334, sub-section (1)

Section 334

Section 337, sub-section (4)

Section 337

Section 339

Section 339

Section 340, sub-section (1)

Section 340

Section 340, sub-section (2)

Section 340

Section 342

Section 342

Section 343

Section 343

Section 344

Section 344

Section 345

Section 345

Section 346, sub-sections (1) and (2)

Section 346

Section 347

Section 347

Section 348, sub-sections (1) and (2)

Section 348

Section 349, sub-section (1)

Section 349

Section 353

Section 353

Section 354

Section 354

Section 355, sub-section (2)

Section 355

Section 356

Section 356

Section 357, sub-section (1)

Section 357

Section 357, sub-section (2)

Section 357

Section 357, sub-section (3)

Section 357

Section 360, sub-section (1)

Section 360

Section 361, sub-section (1)

Section 361

Section 361, sub-section (3)

Section 361

Section 362

Section 362

Section 363

Section 363

Section 364, clauses (a), (b), (c) and (d)

Section 364

Section 365, sub-section (2)

Section 365

Section 366

Section 366

Section 368, sub-sections (1), (2), (3) and (4)

Section 368

Section 369

Section 369

Section 370, sub-section (1)

Section 370

Section 371

Section 371

Section 373

Section 373

Section 374

Section 374

Section 375

Section 375

Section 377, sub-section (1)

Section 377

Section 377, sub-section (2)

Section 377

Section 378, sub-sections (1), (2) and (3)

Section 378

Section 380

Section 380

Section 381

Section 381

Section 382

Section 382

Section 383

Section 383

Section 384

Section 384

Section 385

Section 385

Section 386

Section 386

Section 387, sub-sections (1) and (2)

Section 387

Section 388

Section 388

Section 389

Section 389

Section 390

Section 390

Section 391, sub-section (1)

Section 391

Section 391, sub-section (2)

Section 391

Section 392

Section 392

Section 393, sub-section (1), clause (b)

Section 393

Section 396, sub-sections (1) and (2)

Section 396

Section 397, sub-sections (1), (2) and (3)

Section 397

Section 398

Section 398

Section 399, sub-section (4)

Section 399

Section 399, sub-section (5)

Section 399

Section 400

Section 400

Section 401

Section 401

Section 402

Section 402

Section 403

Section 403

Section 404

Section 404

Section 406, sub-section (1)

Section 406

Section 407, sub-sections (1) and (2)

Section 407

Section 407, sub-section (2), proviso (a)

Section 407

Section 409

Section 409

Section 410

Section 410

Section 411

Section 411

Section 414

Section 414

Section 415

Section 415

Section 416

Section 416

Section 417

Section 417

Section 418, sub-section (3)

Section 418

Section 419, sub-section (5)

Section 419

Section 420

Section 420

Section 421

Section 421

Section 422

Section 422

Section 430, sub-section (5)

Section 430

Section 431

Section 431

Section 432

Section 432

Section 437

Section 437

Section 444, sub-section (4)

Section 444

Section 456, sub-section (3)

Section 456

Section 495

Section 495

Section 496

Section 496

Section 497

Section 497

Section 498

Section 498