section 142
Taxes [Fee, Levy, Charge and Demand or by whatever name it may be called] which may be imposed
The Bruhat Bengaluru Mahanagara Palike Act, 2020Chapter XIII TAXES
(1) Subject to general and specific orders of the Government, the corporation may impose the following [taxes, fee, levy, charge, demand or by whatever name it may be called, at such rates] not exceeding those specified in the Act,- (a) A tax on buildings or vacant land or both situated in the jurisdiction of the corporation. (b) A tax on profession, trades, callings and employments. (c) A tax on entertainments and amusements. (d) A duty on certain transfers of property in the form of additional stamp duty. (d-i) any fee or levy or demand or charge for permitting building constructions. (e) Any other taxes which may be assigned by law for the assessment and collection by the Corporation. (2) [Omitted] (3) [Omitted] (4) Every resolution passed by the council under subsection (2) shall be published in the public domain for the notice of all the concerned. (e) if none of the means aforesaid be available, by affixing the same in some conspicuous part of such place of abode or business. (2) When the person is an owner or occupier of any building or land it shall not be necessary to name the owner or occupier in the document, and in the case of joint owners and occupiers it shall be sufficient to serve it on, or send it to, one of such owners or occupiers. (3) Whenever in any bill, notice, form or other document served or sent under this Act, a period is fixed within which any tax or other sum is to be paid or any work executed or anything provided, such period shall, in the absence of an express provision to the contrary in this Act, be calculated from the date of such service or sending by registered post.
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