Chapter VI MUNICIPAL TAXATION

Taxes which may be imposed. (1) Subject to the general or special orders of the Government, a municipal council,- (a) [Omitted] (b) [Omitted] at rates not exceeding those specified in this Act. may levy any one or more of the following taxes or fee:— (i) a tax on buildings or vacant lands or both situated within the muncipal area (hereinafter referred to as property tax) (ii) [Omitted] (iii) [Omitted] (iv) [Omitted] (v) to (vii) [Omitted] (viii) and (ix) [Omitted] (x) [Omitted] (xi) [Omitted] (xii) a duty on transfers of immovable property in the shape of an additional stamp duty; (xiii) a tax or fee on advertisements (other than advertisements published in newspapers) erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or displayed to public view in any manner whatsoever visible from a public street or public place (including any advertisement exhibited by means of cinematograph): Explanation 1.—The word “structure” in this sub-clause includes any movable board on wheels used as an advertisement or an advertisement medium; Explanation 2.—‘public place’ for the purpose of this sub-clause, means any place which is open to the use and enjoyment of the public, whether it is actually used or enjoyed by the public or not; Explanation 3.—The word “advertisement” in this sub-clause means any word, letter, model, sign, placard, notice, device or representation, whether illuminated or not, in the nature of, and employed wholly or in part for the purpose of, advertisement, announcement or direction; (1-A) The following buildings and vacant lands shall be exempted from the property tax, namely:- (a) places set apart for public worship and either actually so used or used for no other purpose; (b) choultries for occupation of which no rent is charged and choultries the rent charged for the occupation of which is used exclusively for charitable purpose; (c) places used for the charitable purpose of sheltering the destitute or animals and orphanages, homes and schools for the deaf and dumb, asylum for the aged and fallen women and such similar institutions run purely on philanthropic lines as are approved by the State Government; (d) such ancient monuments protected under the Karnataka Ancient and Historical Monuments and Archaeological Sites and Remains Act, 1961 (Karnataka Act 7 of 1962) and Ancient Monuments and Archaeological Sites and Remains Act, 1958 (Central Act 24 of 1958) or parts thereof as are not used as residential quarters or public offices; (e) charitable hospitals and dispensaries but not including residential quarters attached thereto; (f) such hospitals and dispensaries maintained by railway administration as may from time to time be notified by the State Government, but not including residential quarters attached thereto; (g) burial and cremation grounds included in the list published by the Municipal Commissioner or Chief Officer; (h) Government lands set apart for free recreational purposes and such other Government land as may be notified by the Government which in the opinion of the State Government no income could be derived; (i) buildings or vacant lands exclusively used for,- (i) student hostels, which are not established or conducted for profit; (ii) educational purposes by recognized educational institutions; (j) buildings or vacant lands belonging to the Central Government or any State Government used for the purposes of Government and not used or intended to be used for residential or commercial or industrial purposes; (1-A) The following buildings and vacant lands shall be exempted from the property tax, namely:-(a) places set apart for public worship and either actually so used or used for no other purpose; (b) choultries for occupation of which no rent is charged and choultries the rent charged for the occupation of which is used exclusively for charitable purpose; (c) places used for the charitable purpose of sheltering the destitute or animals and orphanages, homes and schools for the deaf and dumb, asylum for the aged and fallen women and such similar institutions run purely on philanthropic lines as are approved by the State Government; (d) such ancient monuments protected under the Karnataka Ancient and Historical Monuments and Archaeological Sites and Remains Act, 1961 (Karnataka Act 7 of 1962) and Ancient Monuments and Archaeological Sites and Remains Act, 1958 (Central Act 24 of 1958) or parts thereof as are not used as residential quarters or public offices; (e) charitable hospitals and dispensaries but not including residential quarters attached thereto; (f) such hospitals and dispensaries maintained by railway administration as may from time to time be notified by the State Government, but not including residential quarters attached thereto; (g) burial and cremation grounds included in the list published by the Municipal Commissioner or Chief Officer; (h) Government lands set apart for free recreational purposes and such other Government land as may be notified by the Government which in the opinion of the State Government no income could be derived; (i) buildings or vacant lands exclusively used for,-(i) student hostels, which are not established or conducted for profit; (ii) educational purposes by recognized educational institutions; (j) buildings or vacant lands belonging to the Central Government or any State Government used for the purposes of Government and not used or intended to be used for residential or commercial or industrial purposes; (k) buildings or vacant lands belonging to the Bangalore Development Authority, the Karnataka Housing Board, the Urban Development Authorities constituted under the Karnataka Urban Development Authorities Act, 1987 or any local authority, the possession of which has not been delivered to any person, in pursuance of any grant, allotment or lease; (l) land which is registered as land used for agricultural purpose in the revenue accounts of State Government and is actually used for cultivation of crops; Provided that nothing contained in clauses (a), (c) and (e) shall be deemed to exempt from property tax, any building or vacant land for which rent is payable by the person or persons using the same for the purposes referred to in the said clauses: Provided further that for the purposes of clause (j), a certificate issued by the Government or any officer duly authorised by the Government that any building or land is used for the purposes of the State Government and not used or intended to be used for residential or commercial or industrial purposes shall be binding on the municipal council. (1-B) No tax shall be levied on any advertisement which,-(a) is exhibited with the window of any building if the advertisement relates to the trade, profession or business carried on in that building; or (b) relates to trade, profession or business carried on within the land or building upon or over which such advertisement is exhibited or to sale or letting of such land or building or any effects therein or any sale, entertainment or meeting to be held on or upon or in, the same; or (c) relates to the name of the land or building, upon or over which the advertisement is exhibited or to the name of the owner or occupier of such land or building; or (d) relates to the business of a railway administration and is exhibited within any railway station or upon any wall or other property of a railway administration; (e) relates to any activity of the State Government; (f) relates to any public meeting. (2) Notwithstanding the exemptions granted under sub-section (1A) it shall be open to the Municipal Council to collect service charges for providing civic amenities and for general or special services rendered at such rates as may be prescribed. (3) The taxes specified in sub-section (1) shall be assessed, levied and collected in accordance with the provisions of this Act and the rules made by the Government under section 323. Provided that in respect of a building, it must be used by the ex-serviceman or member of the family of a deceased ex-serviceman for the purpose of their residence: Provided further that the ex-serviceman or his family as the case may be shall submit a certificate from Sainik Welfare Board, Karnataka that he,- (i) is an ex-serviceman or as the case may be he is a member of the family of the deceased ex-serviceman; (ii) is a permanent resident of Karnataka; and (iii) is residing in such building. (2) It shall be open to the Municipal Council to collect service charges for providing civic amenities and for general or special services rendered at such rates as may be prescribed.

(1) There shall be levied and collected an Urban Transport Cess at such rates not more than two percent on the property tax collected under section 94 of this Act and which shall be rounded of to the nearest rupee. (2) Nothing in this section shall affect the operation of the provisions of any other Act and the levy of Urban Transport Cess under this Act is in addition to, and not in lieu of, any other duty or cess that may be levied under any other law for the time being in force. (3) All money collected in the form of Urban Transport Cess shall be credited to the Urban Transport Fund created under section 149A of the Karnataka Municipal Corporations Act, 1976 (Karnataka Act 14 of 1977). (4) The State Government may by notification, make rules to prescribe the manner of collection of cess, maintenance and application of the Urban Transport Fund.

Publication of resolution with notice. (1) A municipal council shall by a resolution passed at a general meeting levy any tax specified in section 94 and in such resolution specify the classes of persons or properties which shall be made liable and the amount or rate at which the tax shall be levied. When such a resolution has been passed the municipal council shall publish a notice of such resolution in the notice board of its office and by advertisement in local newspapers. (2) The publication of such notice shall be conclusive evidence that the tax has been imposed in accordance with the provisions of this Act and the rules made thereunder.

(1) A municipal council may, except as otherwise provided in clause (b) of the proviso to section 141 at any time for any sufficient reason suspend, modify or abolish any existing tax. (2) The provisions of this Chapter relating to the imposition of taxes shall apply so far as may be to the suspension, modification or abolition of any tax. (3) Suspension, modification or abolition of a tax made by the Municipal Council under sub-section (1) shall not take effect unless approved by the Government.

(1) The duty on transfers of immovable property shall be levied in the form of a surcharge at the rate of two percent of the duty imposed by the Karnataka Stamp Act, 1957, on instruments of sale, gift, mortgage, exchange and lease in perpetuity, of immovable property situated within the limits of a smaller urban area. Provided that no such duty is leviable in respect of a mortgage where the amount secured by the mortgage does not exceed two thousand and five hundred rupees. (2) On the introduction of the transfer duty,— (a) section 28 of the Karnataka Stamp Act, 1957, shall be read as if it specifically required the particulars to be set forth separately in respect of property situated within and without the municipal area; (b) section 61 of the same Act shall be read as if it referred to the municipal council as well as the Government. (3) The Government may make rules for regulating the collection of the duty, the payment thereof to the municipal council or Town Panchayat and the deduction of any expenses incurred by the Government in the collection thereof. (4) No duty shall be chargeable,— (i) in respect of any instrument executed by or on behalf of or in favour of the Government in cases where but for this exemption the Government would be liable to pay the transfer duty under this section in respect of such instrument, or (ii) in respect of any instrument exempt from stamp duty under the Karnataka Stamp Act, 1957.

[Omitted]

Description and class of property Tax. (1) Unless exempted under this Act or any other law, property tax shall be levied every year on all buildings or vacant land or both situated within the municipal area. (2) The property tax shall be levied in case of,- (a) commercial building at such percentage not being less than 0.5 percent (rupees five per thousand) not more than three percent of taxable capital value of the building. (b) residential building and buildings other than commercial at such percentage not being less than 0.2 percent (rupees two per thousand) and not more than 1.5 percent (rupees fifteen per thousand) of taxable capital value of the building. (c) vacant land at not less than 0.2 per cent (rupees two per thousand) not more than 0.5 percent (rupees five per thousand) of taxable capital value of land. (d) industrial building at such percentage not being less than seventy percent of rate levied in case of commercial building in accordance with clause (a) of sub-section (2) of taxable capital value of the building: Provided that, the percentage so fixed shall not be less than the rate levied in case of residential buildings and buildings other than commercial in accordance with clause (b). (3) Subject to the minimum and the maximum rates specified in sub-section (2), the Municipal Council shall, fix the property tax at such percentage of the taxable capital value of the buildings vacant land or both having regard to the location, type of construction of the building, nature of use to which the vacant land or building is put, area of the vacant land, plinth area of the building, age of the building and such other criteria as may be prescribed: Provided that the percentage so fixed may be different in different areas and for different classes of buildings and lands. Provided further that, the vacant land appurtenant to the building, up to one thousand square feet shall be exempted and more than one thousand square feet shall be levied with property tax on vacant land in accordance with clause (c) of sub-section (2).

Application of provisions (1) The provisions of Chapter IX-A of the Karnataka Municipal Corporations Act, 1976 shall mutatis mutandis apply to the municipalities established under this Act and the Karnataka Property Tax Board established under section 102D of the said Act shall be deemed to be the Property Tax Board for the purpose of this Act and the said Board shall have jurisdiction over the municipalities established under this Act. (2) No municipality or any officer of the municipality shall determine the valuation of any zone, area or any nature or class of building without consulting the Karnataka Property Tax Board.

Method of assessment of property Tax. (1) The taxable capital value of the building shall be assessed together with the land occupied by it. The taxable capital value of such land shall be assessed having regard to the prevailing market value guidelines of properties published of the land notified by the Government under section 45B of the Karnataka Stamp Act, 1957 subject to such rules as may be prescribed, the taxable capital value of the building shall be equivalent of twenty five percent of the prevailing market value guidelines of properties published under section 45B of the Karnataka Stamp Act, 1957 minus depreciation at the time of assessment as may be notified by the Government from time to time. (2) The taxable capital value of the vacant land shall be equivalent of twenty five percent of the prevailing market value guidlenes of properties published of the land notified by the Government under section 45B of the Karnataka Stamp Act, 1957.

Rebate for self-occupied building. A rebate at the rate of fifty percent of the property tax shall be allowed in respect of any residential building or part of a residential building which is occupied by the owner of such building. seizure under the warrant, and if after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtain admittance: Provided that such officer shall not enter or break open the door of any apartment occupied by women, until he has given three hours’ notice of his intention, and has given such women an opportunity to withdraw. (5) It shall also be lawful for any such officer, authorised by the warrant, to distrain, wherever it may be found, any movable property or attach any immovable property of the person named in the warrant issued under sub-section (1), as defaulter, subject to the following conditions, exceptions and exemptions, namely:— (a) the following property shall not be distrained:— (i) necessary wearing apparel and bedding of the defaulter, his wife and children, and their cooking and eating utensils, (ii) tools of artizans; (iii) books of account; or (iv) when the defaulter is an agriculturist, his implements of husbandry, seed, grain, and such cattle as may be necessary to enable the defaulter to earn his livelihood; (b) the distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the amount recoverable under the warrant, and if any articles have been distrained which, in the opinion of a person authorised by or under sub-section (2) to sign a warrant or of the person to whom the warrant was addressed, should not have been so distrained, they shall forthwith be released; (c) the officer shall, on distraining the property forthwith make an inventory thereof and shall before removing the same give to the person in possession thereof at the time of distraint a written notice in the form set forth in Schedule XII; (d) (i) when the property is immovable, the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way and all persons from taking any benefit from such transfer or charge; (ii) the order shall be proclaimed at some place on or adjacent to the property by beat of drum or other customary mode, and a copy of the order shall be affixed on a conspicuous part of the property and upon the notice board of the municipal office, and also, when the property is land paying revenue to the Government in the office of the Tahsildar of the Taluk in which the land is situate; (e) any transfer of or charge on the property attached or of any interest therein made without the written permission of the Municipal Commissioner or Chief Officer shall be void as against all claims of the municipal council enforceable under the attachment.

(1) Every owner or occupier who is liable to pay property tax under this Act shall submit every year to the Municipal Commissioner or the Chief Officer, as the case may be or the officer authorised by the Municipal Commissioner or the Chief Officer in this behalf (hereinafter referred to as authorised officer), a return in such form, within such period and in such manner as may be prescribed: Provided that, if the owner or occupier who is liable to pay tax files his returns and also pays the property tax which is due within one month from the date of commencement of the financial year he shall be allowed a rebate of five percent on the tax payable by him. Provided further that, for the financial year 2020-2021 if the owner or occupier who is liable to pay tax files his returns and also pay tax which is due within one month from the date of commencement of the Karnataka Municipalities and Certain Other Law (Amendment) Act, 2021 he shall also be allowed a rebate of five percent on the tax payable by him. Provided also that, in case property tax is paid in full in the financial year 2020-21 before the commencement of the Karnataka Municipalities and Certain Other Law (Amendment) Act, 2021, the rebate so allowed shall be adjusted in payment of tax for the future years. (2) Before any owner or occupier submits any return under sub-section (1) he shall pay in advance full amount of the property tax payable by him on the basis of such return and shall furnish along with the return satisfactory proof of payment of such tax and the tax so payable shall for the purposes of this Act be deemed to be the property tax due from such owner or occupier for the purpose of Chapter VII. After the final assessment is made the amount of property tax so paid shall be deemed to have been paid towards the property tax finally assessed. (3) If the Municipal Commissioner or the Chief Officer, as the case may be or the authorised officer is satisfied that any return submitted under sub-section (1) is correct and complete, he shall assess the property tax in accordance with the provisions of this Act and the rules made thereunder and shall send a copy of the order of assessment to the owner or occupier concerned. Assessment under this sub-section shall be concluded within one year from the date of submission of return under sub-section (1). Notwithstanding anything contained in this sub-section the assessment made under this sub-section for any return submitted under sub-section (1) for the last six financial years, commencing from the financial year 2023-24, shall be concluded within one year. (4) If any owner or occupier fails to submit a return as required under sub-section (1) or fails to pay in advance full amount of property tax as required under sub-section (2) submits an incomplete or incorrect return, the Municipal Commissioner or the Chief Officer, as the case may be or the authorised officer, shall cause an inspection of the vacant land and building and may also cause such local enquiry as may be considered necessary, and based on such inspection and information collected, he shall assess the property tax and send a copy of the order of assessment to the owner or occupier concerned. (5) When making an assessment of tax under sub-section (3) or (4), the Municipal Commissioner or the Chief Officer, as the case may be, or the authorised officer may also direct the owner or occupier to pay in addition to the tax assessed a penalty,- (a) at the rate of two per cent per month of the amount of property tax assessed and due in case of failure to pay amount of property tax due and to submit a return; (b) not exceeding two times the amount of difference between the tax assessed and the tax paid along with his return in the case of submitting knowingly an incorrect or incomplete return. (c) One hundred rupees in case of faliure to submit return after payment of property tax in full (6) The owner or occupier may either accept the property tax assessed and the penalty if any, levied or send objections to the Municipal Commissioner or the Chief Officer, as the case may be, or the authorised officer within a period of thirty days from the date of receipt of a copy of the order under sub-section (3) or (4). (7) The Municipal Commissioner or the Chief Officer, as the case may be, or the authorised officer shall consider the objections and pass such order either confirming or revising the assessment of such tax and penalty if any, within a period of sixty days from the date of filling objections and a copy of the order shall be sent to the owner or occupier concerned. (8) The property tax shall be paid by the person primarily liable within ninety days after the commencement of every year, If default is made in making payment the person liable to pay shall pay a penalty at the rate of two percent per month of the amount of tax remaining unpaid after the expiry of the period Provided that, for the financial year 2020-2021, the property tax shall be paid by the person primarily liable, within one month after the commencement of the Karnataka Municipalities and Certain Other Law (Amendment) Act, 2021. (9) In order to facilitate filing of return by an owner or occupier of any building or vacant land and assessment of property tax the Municipal Council shall from time to time issue guidelines for determining the taxable capital value and property tax payable thereon. In the Karnataka Municipalities Act, 1964 (Karnataka Act 22 of 1964), in section 105,-(i) in sub-section (1), after the proviso, the following shall be inserted, namely:-“Provided further that, for the financial year 2020-2021 if the owner or occupier who is liable to pay tax files his returns and also pay tax which is due within one month from the date of commencement of the Karnataka Municipalities and Certain Other Law (Amendment) Act, 2021 he shall also be allowed a rebate of five percent on the tax payable by him.Provided also that, in case property tax is paid in full in the financial year 2020-21 before the commencement of the Karnataka Municipalities and Certain Other Law (Amendment) Act, 2021, the rebate so allowed shall be adjusted in payment of tax for the future years.”(ii) after sub-section (8), the following proviso shall be inserted, namely:-“Provided that, for the financial year 2020-2021, the property tax shall be paid by the person primarily liable, within one month after the commencement of the Karnataka Municipalities and Certain Other Law (Amendment) Act, 2021.” (i) In section 105, in sub-section (3), the following shall be inserted at the end, namely:-

“Notwithstanding anything contained in this sub-section the assessment made under this sub-section for any return submitted under sub-section (1) for the last six financial years, commencing from the financial year 2023-24, shall be concluded within one year”.

(1) A Property tax register in respect of buildings or vacant building sites or both in the municipal area containing such particulars shall be prepared and revised in such manner as may be prescribed. (1A) (i) Notwithstanding anything contained in this Act, prior approval for the layout plan by the jurisdictional planning authority shall be obtained by the Commissioner or Chief Officer of the Municipality or any officer authorized by the Commissioner or Chief Officer to issue new PID or khata for the building sites meant for the purposes of construction of building. (ii) In case, the municipal areas falling under the jurisdiction of the local planning area notified under the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963), the sanctioned layout plan shall be obtained from the jurisdictional planning authority under section 17 of the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963) and no new PID or khata shall be issued without complying with the provisions of section 17 and sub-section (2-E) of the section 17 of the Karnataka Town and Country Planning Act, 1961(Karnataka Act 11 of 1963). (iii) In case the municipal area is not covered under the jurisdiction of the local planning area or the planning authority constituted under the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963), the sanctioned layout plan shall be obtained from the Director of Town and Country Planning or officer authorized by him under sub-section (2) of section 4-K of the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963), and no new PID or khata shall be issued by the officer concerned without complying with the provisions of the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963): Provided that, if any officer of the Municipality fails to comply with the said provisions of the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963) and issues new PID or khata to an unlawfully formed plot, the concerned officer shall be liable for such penalty and punishment as may be prescribed. (1B) (i) The Municipality may levy and collect the property tax from every building, vacant land or both, including a building constructed in violation of the provisions of building bye-laws or in an unauthorized layout or in a revenue land or from a building occupied without issuance of Occupancy or Completion certificate, only for the property created prior to the date of inception of this provision, except for the building constructed illegally in the Government land, land belonging to any local body, any statutory body or an organization owned or controlled by the Government. The property tax levied for such building or vacant site shall be double the tax payable for the first year and only the property tax shall be levied for the subsequent years, which shall be maintained in a separate register. No new property shall be entered in the register after the date of commencement of the Karnataka Municipalities and Certain other Law (Amendment) Act, 2024: Provided that, levy and collection of property tax under this sub-section from such building or vacant land does not confer any right to regularize violation made, or title, ownership or legal status to such building or vacant land. The persons holding such building or vacant land shall always be liable for legal action for violation of law, in accordance with the provisions of this Act or any other law for the time being in force. (ii) The Municipal Commissioner or the Chief Officer shall maintain a record as specified in clause (i), which shall contain the details of the lawful buildings or vacant lands and unlawful buildings or vacant lands, which have been taxed under this section. (2) [Omitted] (3) The authorised officer may on an application made by any person and subject to payment of such fees as may be specified by the Municipal Council from time to time, permit such person to inspect the Property tax register at reasonable hours or grant certified extract of the entries in the register or certified copies thereof.

(1) The Municipal Commissioner or the Chief Officer as the case may be, shall, subject to the general or special orders of the Government, direct a survey of buildings or vacant land or both within the Municipal area with a view to the assessment of property tax and may obtain the services of any qualified person or agency for conducting such survey and preparation of property register. (2) A property register shall be maintained in such manner and containing such particulars in respect of buildings or vacant land or both as may be prescribed. (3) For the purpose of preparation of property register or assessment of property tax the Municipal Commissioner or the Chief Officer as the case may be or any person authorised by him in this behalf may enter, inspect, survey or measure any vacant land or building after giving notice to the owner or occupier before such inspection and the owner or occupier shall be bound to furnish necessary information required for the purpose.

(1) When any building or any portion of a building which is liable to the payment of property tax a tax on buildings or vacant lands or both is demolished or removed, otherwise than by order of the municipal council, the person primarily liable for the payment of the said tax shall give notice thereof, in writing to the municipal council. (2) Until such notice is given, the person aforesaid shall continue to be liable to pay every such tax as he would have been liable to pay in respect of such building, if the same or any portion thereof, had not been demolished or removed. (3) Nothing in this section shall apply in respect of a building or portion of a building which has fallen down or been burnt down.

[Omitted]

(1) Every tax imposed in the form of property tax shall be payable primarily- (a) if the property is held from Government or municipal council or town Panchayat, by the actual occupier; (b) if the property is held by the owner, by the owner; (c) if the property is let, from the lessor; (d) if the property is sub-let, from the superior lessor; (e) if the property is not let, from the person in whom the right to let the same vests; (f) if the vacant land has been let for any term exceeding one year to a tenant and such tenant has built building upon the vacant land, the property tax upon the land occupied by such building and building erected thereon shall be primarily payable by the said tenant. (2) The liability of the several owners of any building which is, or purports to be, severally owned in parts or flats or rooms, for payment of the rate on the building or any instalment thereof payable during the period of such ownership shall be joint and several.

Notice to be given to municipal council of all transfers of title by persons primarily liable to payment of taxes on buildings or lands. (1) Whenever the title of any person primarily liable for the payment of a tax imposed on any premises in the form of a rate on buildings, or lands or both, is transferred, the person whose title is transferred and the person to whom the same is transferred shall, within three months after the execution of the instrument of transfer or after registration if it be registered or after transfer is effected, if no instrument is executed, give notice of such transfer in writing to the Municipal Commissioner or the Chief Officer. (2) In the event of the death of any person primarily liable as aforesaid, the person on whom the title of the deceased devolves, shall give notice of such devolution to the Municipal Commissioner or the Chief Officer within six months from the date of death of the deceased.

(1) The notice to be given under section 111 shall be in the form either of Schedule VIII or Schedule IX, as the case may be, and shall state clearly and correctly all the particulars required by the said form. (2) [Omitted]

Whenever such transfer comes to the knowledge of the Municipal Commissioner or Chief Officer through such notice the name of the transferee shall be entered in the property tax register.

(1) Every person primarily liable for the payment of a tax imposed on any premises in the form of property tax who transfers his title to or over such premises without giving notice of such transfer to the municipal council as aforesaid, shall, in addition to any other liability which he incurs through such neglect, continue to be liable for the payment of all taxes from time to time payable in respect of the said premises, until he gives such notice, or until the transfer shall have been recorded in the registers of the municipal council. (2) Nothing in this section shall be deemed to affect the liability of the transferee for the said taxes or to affect the prior claim of the municipal council on the premises conferred by section 151 for the recovery of the taxes due thereon.

Notwithstanding anything contrary contained in this Act or the rules made thereunder if for any reason, any person liable to pay any of the taxes, cess, rates, fees or charges leviable under this chapter has escaped assessment in any year, the Municipal Commissioner or the Chief Officer as the case may be, or the authorised officer may at any time within six years from the date on which such person should have been assessed, serve on such person a notice assessing him to the tax, rate, cess, charges or fees due and demanding payment thereof within fifteen days from the date of such service; and the provisions of this Act and rules made thereunder shall so far as may be, apply as if the assessment was made in the year to which tax, rate, cess, charges or fee relates. (2) If any such work is not carried out within the time specified in the notice under sub-section (1), the municipal council may, if it thinks fit, execute it or cause it to be executed and the expenses incurred shall be paid by the persons or owners referred to in sub-section (1) in such proportions as may be determined by the municipal council. Such expenses may be recovered from the persons concerned as if they were arrears of land revenue.

[Omitted]

[Omitted]

(1) No advertisement shall, after the levy of the tax or fee under section 94 has been determined upon by the municipal council, be exhibited, erected, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or shall be displayed in any manner whatsoever in any place within the municipal area without the written permission of the municipal council, granted in accordance with bye-laws made under this Act. (2) The municipal council shall not grant such permission if,— (i) the advertisement contravenes any bye-laws made under this Act; or (ii) the tax or fee, if any, due in respect of the advertisement has not been paid. (3) Subject to the provisions of sub-section (2), in the case of an advertisement liable to the advertisement tax, the municipal council shall grant permission for the period to which the payment of the tax relates and no fee shall be charged in respect of such permission.

The permission granted under section 133 shall become void in the following cases, namely:— (a) if the advertisement contravenes any bye-law made under this Act; (b) if any material change is made in the advertisement or any part thereof without the previous permission of the municipal council; (c) if the advertisement or any part thereof falls otherwise than through accident; (d) if any addition or alteration be made to, or in the building, wall, hoarding, frame, post or structure upon or over which the advertisement is exhibited, erected, fixed or retained, if such addition or alteration involves the disturbance of the advertisement or any part thereof; (e) if the building, wall, hoarding, frame, post or structure upon or over which the advertisement is exhibited, erected, fixed or retained is demolished or destroyed.

Presumption in case of contravention. Where any advertisement has been exhibited, erected, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or displayed to public view from a public street or public place in contravention of the provisions of this Act or any bye-laws made thereunder, it shall be presumed, unless and until the contrary is proved, that the contravention has been committed by the person or the persons on whose behalf the advertisement purports to be or the agents of such person or persons. (4) If any licensed plumber or licensed water supply contractor contravenes any bye-law made under clause (cc) of sub-section (1) of section 324 or of the conditions of his licence, his licence may be suspended or cancelled whether he is prosecuted under this Act or not. (5) Whoever contravenes the provisions of sub-section (1) or (2), shall be punished with fine which may extend to twenty-five rupees.

Removal of unauthorised advertisements. If any advertisement is exhibited, erected, fixed or retained in contravention of the provision of section 133, or after the written permission for the exhibition, erection, fixation or retention thereof for any period shall have expired or become void, the Municipal Commissioner or Chief Officer may, by notice in writing, require the owner or occupier of the land, building, wall, hoarding, frame, post or structure or vehicle upon or over or in which the same is exhibited, erected, fixed or retained to take down or remove such advertisement or may enter any land, building, property or vehicle and have the advertisement dismantled, taken down or removed or spoiled, defaced or screened.

Fees in respect of Jatra, Urus, etc. (1) A municipal council may, if in its opinion it is necessary to make special arrangements for the health and comfort of persons resorting to any Shrine, Jatra or Urus periodically within the limits of the municipal area, by resolution, and with the previous sanction of the Government, levy a fee not exceeding fifty naye paise per capita on persons over twelve years of age resorting to such Shrine, Jatra or Urus, and in such resolution specify the rate of fee and the period or periods during which the fee shall be levied. The levy of fees under this section shall be published in such municipal area in such manner as may be prescribed. (2) No portion of the proceeds of fees levied under this section shall be expended for purposes other than meeting the charges of the establishment for collection of such fees and the making of arrangements for the health and comfort of persons resorting to such area or the improvement or development of such area. (3) The levy and collection of such fees shall be made in such manner and be subject to such conditions and exemptions as may be prescribed.

Municipal council may charge fees for certain licences, etc. (1) When any licence or permit is granted by the municipal council under this Act, or when permission is given by it for making any temporary erection or for putting up any projection, or for the temporary occupation of any public street or other land vested in the municipal council, the municipal council may charge a fee for such licence or permission: Provided that when permission is given for putting up a projection, the authority giving such permission may charge every year a recurring fee until the projection is removed. (2) The municipal council may charge a higher fee by way of penalty for any erection, or projection, or for the use or occupation of any public street or other land vested in the municipal council by any person without its permission or licence. Such fee shall be leviable irrespective of any other penalty or liability to which the person liable to pay the same may be subject under any other provision of this Act or any other law for the time being in force. The rates of such higher fees shall be determined by bye-laws made by the municipal council. (3) The municipal council may charge such fees, not exceeding five rupees per bus, as may be fixed by bye-laws made under section 324, for the use of a bus stand maintained by the municipal council: Provided that no fee shall be levied under this sub-section unless a bus stand with adequate facilities for travellers is established and the previous sanction of the Deputy Commissioner for such levy is obtained. (4) The municipal council may also charge such fees as may be fixed by bye-laws either under clause (a) of sub-section (1) of section 324 for the use of any such places mentioned in that sub-section, as belong to the municipal council, or for any other purpose relating to municipal administration. (5) It shall be lawful for the municipal council to lease the levy of any fee that may be imposed under sub-section (4) by public auction or private contract. (6) When any fee has been leased under sub-section (5) any person employed by the lessee to collect such fees or the lessee himself may subject to the conditions of the lease, collect the fee or expel from the place for the use of which the fee is payable, any person who is liable to pay the fee, but refuses to pay it.

(1) A municipal council may, instead of imposing a water-rate or where a water-rate has been imposed, in individual cases, instead of levying a rate imposed in respect of the supply of water belonging to the municipal council to or for use in connection with, any private vacant lands or buildings,— (a) fix at rates not exceeding such as shall be specified in the rules in force under section 323, charges for such supply according to the quantity used, as ascertained by measurement; or (b) arrange with any person on his application to supply on payment, periodically or otherwise, water belonging to the municipal council in such quantities, or for such purposes (whether domestic, ornamental, or irrigational or for trade, manufacture or any other purpose), on such terms and subject to such conditions as it shall fix by agreement with such person: Provided that,— (i) the meters, connection-pipes and all other works necessary for and incidental to such supply, and all repairs, extensions and alterations of such works shall be under the control of the municipal council and the expense thereof shall, so far as is not inconsistent with the rules or bye-laws of the municipal council, be defrayed by the persons liable for the charges or payments fixed in respect to such supply; and (ii) such supply of water shall be, and shall be deemed to have been, granted, subject to all such conditions as to the limit or stoppage thereof, and as to the prevention of waste or misuse, as are prescribed in the bye-laws for the time being in force under section 324. (2) Where a municipal council has made provision for the cleansing of any factory, hotel, club or any group of buildings or vacant lands used for any one purpose and under one management, it may, instead of levying in respect thereof any special sanitary cess imposed under this Chapter, fix a special rate and the dates and other conditions for periodical payments thereof; such rate, dates and conditions shall be determined either,- (i) in accordance with the rules for the time being in force under section 323, or (ii) by written agreement with the person who would have been otherwise liable for the cess: Provided that in fixing the amount of such rate proper regard shall be had to the probable cost to the municipal council of the service to be rendered. (3) Where a municipal council has imposed a tax on vehicles or animals used for riding, draught or burden and kept for such use within the municipal area it may be compounded with the keeper of any livery-stable or of horses or vehicles kept for sale and hire for the payment of a lumpsum for any period not exceeding one year at a time, in lieu of any amount which such keeper would otherwise have been liable to pay on account of the tax imposed as aforesaid. (4) The municipal council may compound for a period not exceeding one year at a time, with any person for a sum to be fixed in accordance with a scale approved by the municipal council and to be paid monthly, quarterly, or half yearly, in advance in lieu of all tolls payable in respect of any vehicle belonging to such person and issue a pass for the free admittance of the vehicle or animal, within the limits of the municipal area, provided that the sum charged shall not be less than one-half of the amount which such person would have been liable to pay if the vehicle had to pay toll once every day during the period for which the pass is issued. (5) Every sum claimed by a municipal council due under sub-section (1) as charges, payments or expenses, or as a special rate under sub-section (2) or as lumpsum under sub-section (3), shall for the purposes of Chapter VII be deemed to be, and shall be recoverable in the same manner as, an amount claimed on account of a tax recoverable under the said Chapter: Provided that nothing in this section shall affect the right or power of a municipal council to contract with any person to supply for use beyond the limits of the municipal area at such rates and on such conditions as the municipal council may think fit, any quantity of water belonging to the municipal council but not required for the purposes of this Act.

Power of Government to suspend or prohibit levy of objectionable taxes. (1) If it shall at any time appear to the Government on complaint made or otherwise, that any tax or fee leviable by a municipal council, is unfair in its incidence, or that the levy thereof, or of any part thereof, is obnoxious to the interests of the general public, the Government may require the said municipal council, within such period as it shall fix in this behalf, to take measures for removing any objection which appears to it to exist to the said tax or fee, and if within the period so fixed, such requirements shall not be carried into effect to the satisfaction of the Government, it may, by notification suspend the levy of such tax or fee, or of such part thereof, until such time as the objection thereto shall be removed. (2) The Government may at any time, by a notification, rescind any such suspension.

The Government may by notification require the municipal council or Town Panchayat to impose any tax specified in the notification as may be imposed under section 94 in such manner and to such extent as the Government considers fit and the municipal council or the Town Panchayat, as the case may be, shall forthwith proceed to impose the tax in accordance with the requisition. (3) When a dog which has been detained under the sub-section (2) is wearing a collar with the owner’s name and address thereon, such dog shall not be destroyed until a letter stating the fact that it has been so detained has been sent to the said address, and the dog has remained unclaimed for three clear days: Provided that any dog which is found to be rabid may be destroyed at any time. (4) Any unclaimed dog and any dog, the owner of which refuses to pay all the expenses of its detention, may be sold or destroyed, after having been detained for the said period of three clear days. (5) All expenses incurred by the municipal council under this section may be recovered from the owner of any dog which has been taken possession of or detained in the manner provided by Chapter VII. (6) No damage shall be payable in respect of any dog destroyed under this section.