Section 116K — Hardship and Anomaly Committee

1 [ 116K. Hardship and Anomaly Committee. —(1) 2 [ 3 [The Corporation]] shall, on the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, appoint, for such period, not exceeding one year, as 4 [ 5 [the Corporation]] may think fit, a Hardship and Anomaly Committee with a view to considering the cases of hardships or anomalies, if any, in respect of property tax imposed under the provisions of this Act as amended by the Delhi Municipal Corporation (Amendment) Act, 2003. (2) The Hardship and Anomaly Committee shall consist of a professional from areas of finance, taxation, law or municipal management, as the Chairperson and four other members of whom one shall be a Councillor to be nominated by 4 [ 5 [the Corporation]], one shall be the chairperson of the Municipal Valuation Committee and one member shall be nominated from among the members of the Municipal Valuation Committee and one shall be the Additional Commissioner (Revenue) of 4 [ 5 [the Corporation]]. (3) The Hardship and Anomaly Committee shall make recommendations to 4 [ 5 [the Corporation]] on the petitions received from any group of affected persons regarding any hardship or anomaly arising out of the property tax imposed, and the decision of 4 [ 5 [the Corporation]] on such recommendation shall be final. (4) The procedure for the functioning of the Hardship and Anomaly Committee shall be such as may be specified by 4 [ 5 [the Corporation]].]

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