Taxes which may be imposed

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.