Power of the State Government to exempt or reduce fee levied or

charged or assessed in respect of the Bruhat Bengaluru Mahanagara Palike.-

1. (1) The State Government may, if in its opinion it is necessary in the public interest so to do, by notification and subject to such restrictions and conditions and for such period, as may be specified in the notification, exempt or reduce the fee payable under this Act, for any Board or Corporation or Organization owned or controlled by the Central Government or the State Government.
2. (2) The State Government may, by notification cancel or vary any notification issued under sub-section (1).
3. (3) Where any restriction or condition specified under sub-section (1) is contravened or is not observed by a person or a declaration furnished under sub- section (1) is found to be wrong, then such person shall be liable to pay by way of penalty, an amount equal to twice the difference between the fee payable at the rate specified by or under the Act and the fee paid at the rate specified under the notification on consideration in respect of which such contravention or non- observance has taken place or a wrong declaration is furnished.
4. (4) For removal of doubts, it is hereby declared that the levy of imposts, assessment and collection of fee or penalty under the Act as amended by the Karnataka Municipal Corporations and Certain Other Law (Amendment) Act, 2021or any rules, notification, order, letter or guidelines shall be deemed to have always been levied and collected as levy of imposts.
5. (5) No penal proceeding shall be commended against any person for any contravention of the provisions of Chapter-XV of the Act that may arise as a consequence of the retrospective amendment made by the Karnataka Municipal