Commentary on Income Tax (Set of 2 Volumes)

by Sunieta Ojha

Foreword by	5
Satish Chandra Sharma, Judge, Supreme Court of India	7
Appreciation by
Sanjeev Khirwar, IAS, Commissioner	9
Preface	11
Detailed Contents	19
Bibliography	29
Table of Cases	31

Chapter 1 Introduction	1
Chapter 2 Unit Area Method of Property Tax	16
Chapter 3 Definitions & General Principles of Interpretation	29
Chapter 4 Levy of Property Tax	37
Chapter 5 Classification of Vacant Lands & Buildings into Colonies & Groups & Fixation of Base Unit Area Value	49
Chapter 6 Transitory Provisions	58
Chapter 7 Property Tax on whom leviable	62
Chapter 8 Self-Assessment or suo moto Revision,Reopening of Assessment by Commissioner	69
Chapter 9 Payment & Recovery of Taxes	81
Chapter 10 Appeals	91
Chapter 11 Miscellaneous Provisions	95
Chapter 12 Delhi Municipal Corporation (Property Tax) Bye-Laws, 2004	103