DMCBL 4Chapter 0 · Preliminary
Section 4 · Tax on vacant land
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-For the purposes of the proviso to section 114 C, if the construction on the ground floor is twenty-five per cent or more of the plot area, no vacant land tax shall be levied. In a case where such construction is less than the above-said percentage, vacant land tax shall be levied at such a rate as determined by the Corporation within the range prescribed in the Act.
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