law: The Delhi Municipal Corporation Act, 1957
  507. Special provisions as to rural areas.-
  Notwithstanding anything contained in the foregoing provisions of this Act,-
  (a) the Corporation with the previous approval of the 2*** Government, may, by notification in the Official Gazette, declare that any portion of the rural areas shall cease to be included therein and upon the issue of such notification that portion shall be included in and form part of the urban areas;
  (b) the Corporation with the previous approval of the 2*** Government may, by notification in the Official Gazette,-
  (i) exempt the rural areas or any portion thereof from such of the provisions of this Act as it deems fit,
  (ii) levy taxes, rates, fees and other charges in the rural areas or any portion thereof at rates lower than those at which such taxes, rates, fees and other charges are levied in the urban areas or exempt such areas or portion from any such tax, rate, fee or other charge;
  (c) the Corporation shall pay a Gaon Sabha-
  (i) an amount equal to the proceeds of the tax on profession, trades, callings and employments, as and when that tax is levied in the Gaon Sabha area, and
  (ii) an amount equal to such portion of the proceeds of the property taxes on lands and buildings in that area as may from time to time to be determined by the Corporation, after deducting the cost of collection from such proceeds.
  Explanation.-In this section the expressions "Gaon Sabha" and "Gaon Sabha area" have the same meanings as in the Delhi Panchayat Raj Act, 1954 (Delhi Act 3 of 1955).
  2. The word "Central" omitted by s. 130, ibid. (w.e.f. 1-10-1993).