Definitions

In this Act, unless the context otherwise requires,- (1) “Annual Financial Statement” means the statement published by the Corporation under section 208; (2) “Area Sabha” means in relation to an Area, a body of all the persons who are registered as voters in the electoral rolls pertaining to any polling station of that Area; (3) “Area” means an area determined in the manner specified in section 4 and 89; (4) “Association” means an association of body of persons, a trust, society, association or organization registered under Karnataka Societies Registration Act, 1960 (Karnataka Act 17 of 1960) or not; (5) “ Backward classes” means such class or classes of citizens as may be classified and notified by the Government from time to time for the purposes of reservation of seats in the Corporation; (6) “Bio-medical waste" means any waste generated during diagnosis, treatment, immunization or any health services of human beings or animals or in research activities pertaining thereto; (7) “building” includes,- (a) a house, out-house, stable, privy, shed, hut, wall, verandah, fixed platform, plinth, door step and any other structure including telecommunication tower or Advertisement structure, whatever name called whether of masonry, bricks, wood, mud, metal or any other material whatsoever; (b) a structure on wheels simply resting in the ground without foundations; (c) a ship, vessel, boat, tent, and any other structure used for human habitation or used for keeping or storing any article or goods; (8) “Bye-law” means a bye-law framed by the Corporation under this Act; (9) “casual vacancy” means a vacancy occurring otherwise than by efflux of time in the office of a councillor or in any other elective office and “casual election” means an election held to fill a casual vacancy; (10) “Chairperson” means such person who shall be the head of the committee or commission or other such bodies provided for under this Act; (11) “Chief Commissioner” means the Chief Commissioner appointed under section 63 and includes a person appointed to act as the Chief Commissioner under section 71 ; (12) “Civil Society” means any person, association of persons, non-governmental organisation established, constituted or registered under any law for the time being in force and working for social welfare, and shall include any community based organisation, professional institution, civic, health, educational, social or cultural body and such other association or body as the Corporation may decide; (13) “Completion Certificate” means a certificate granted by the Corporation upon completion of construction of a building in accordance with the provisions of this Act; (14) “Complimentary Connection” means and includes providing a connection for cable television or connection to direct to home service free of any payment or at a reduced rate; (15) “Complimentary ticket” means and includes any ticket which provides an entry into a ticket-based entertainment free of any payment or at a reduced rate; (16) “Comprehensive Debt Limitation Policy” means the policy prepared by the Corporation to guide any decision taken by it while raising debt; (17) “Corporation” means the Bruhath Bengaluru Mahanagara Palike established in accordance with the provisions of this Act; (18) “Corporation Administrator” means any officer appointed by the State Government to exercise the powers and perform the functions and discharge duties conferred or imposed on the corporation by or under this Act; (19) “Corporation Fund” means the consolidated fund of the Corporation subject to the control of the Corporation in accordance with such conditions prescribed under this Act; (20) “Dangerous diseases” means any epidemic, endemic, or infectious disease notified as a dangerous disease by the Government under this Act; (21) “Election” means an election to fill any vacancy in the office of a Councillor; (22) “Entertainment” means and includes any amusement event or provision of service which involves a performance, presentation, production or staging of any act and for the viewing of which any person or body of persons may be required to purchase a ticket to enter such an event or purchase a connection to view such a service; (23) “Essential services” means services in which any Corporation officer, servant, or other person is employed by or on behalf of the corporation and which are specified in the rules; (24) “factory” means a factory as defined in the occupational safety, health and working condition code 2020 (Central Act 37 of 2020); (25) “filth” includes sewage, dung, dirt, swill, putrid and putrefying substances and all offensive matter; (26) “Government” means the Government of Karnataka; (26A) “Ground rent” means to include fee for usage of public roads and other infrastructure facilities provided and maintained by the Bruhat Bengaluru Mahanagara Palike and debris generated, during the period of construction, but this shall not give the right to occupy public road and footpath; (26B) “Guidance Value” means market value of the vacant site as specified under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957); (27) “land” includes land which is being built upon or is built upon or covered with water, benefits to arise out of land, things attached to the earth or permanently fastened to anything attached to the earth and rights created by law over any street; (28) “lay-out” means a lay-out formed by an individual or body of persons, whether incorporated or not; (29) “local authority” means a Corporation, a municipal council, Town panchayat, development authority, city improvement board, town improvement board, zilla panchayat, taluk panchayat and grama panchayat or any local self Government constituted under any law for the time being in force; (30) “Market” includes any place, by whatever name called, where persons assemble for the sale of meat, fish, fruit, vegetables, livestock, or any other article of food of a perishable nature, or any other article for which there is a collection of shops or warehouses or stalls, declared and licensed by the Corporation as a market; (31) “Medium term fiscal plan” means the fiscal plan prepared by the Corporation for a period of five years; (32) “Non ticket-based entertainment” means and includes any entertainment which does not require the purchase of a ticket to enter the place of non-ticket-based entertainment; (33) “Nuisance” shall include any act, omission, place or thing, which causes or is likely to cause injury, danger, annoyance, or offence to the sense of sight, smell or hearing, disturbance to rest or sleep, or which is or may be dangerous to life, or injurious to health or property; (34) “Occupier” includes any person who, for the time being, is paying or is liable to pay to the owner the rent or any portion of the rent of the land or building in respect of which such rent is paid or payable, an owner in occupation or otherwise using the building or land, a rent-free tenant, licensee occupying any land or building, any person who is liable to pay the owner damages for the use or occupation of any land or building; (35) “Owner" includes a person who, for the time being, is receiving or is entitled to receive the amount of lease or the rent of any land or building whether on her own account or as an agent, trustee, guardian or receiver for any other person or who should so receive the amount of lease or the rent or be entitled to receive it if the land or building or part thereof were let to a lessee or a tenant on lease or rent; (36) "population" means the population as ascertained at the last preceding census of which relevant figures have been published; (37) “Political Party” means a political party registered under section 29A of the Representation of the People Act, 1951 (Central Act 43 of 1951); (38) “Polling stations'' means those stations set up by the State Election Commission to enable those persons on the electoral roll to cast their vote; (39) "Prescribed" means prescribed by rules made under this Act; (40) “Presiding Officer” means such an officer appointed by the State Election Commission to preside over one or more polling stations; (41) “Property tax” means the tax levied by the Corporation on buildings or vacant lands or both; (42) “Resident welfare association” means a voluntary association of residents registered under any law in force; (43) “regulation” means a regulation framed under this Act; (44) “rubbish” includes dust, ashes, broken bricks, mortar, broken glass, garden or stable refuse and refuse of any kind which is not offensive matter or sewage; (45) “Rules” means the rules made under this Act; (46) “Schedule” means a Schedule appended to this Act; (47) “street alignment” means a line dividing the land comprised in and forming part of a street from the adjoining land; (48) “Scheduled Castes” means those castes, races or tribes or parts of or groups within castes, races or tribes notified under Article 341 of the Constitution of India; (49) “Scheduled Tribes” means those tribes or tribal communities on parts of or groups within castes, races, tribes or tribal communities notified under Article 342 of the Constitution of India; (49A) "Scrutiny fee” means fee collected to meet the establishment charges for processing the application for permitting building construction; In the Karnataka Municipal Corporations Act, 1976 (Karnataka Act 14 of 1977), after section 299, the following shall be inserted, with effect from 4th day of September, 2015, namely:- “299A. Levy of imposts, restrictions and conditions in respect of Bruhat Bengaluru Mahanagara Palike.-(1)The Commissioner may grant such permission to execute the work together with a site plan of the land, ground plan, elevations and section of the building subject to such restrictions and conditions, as may be specified in the zoning regulations or building bye-laws or he may refuse to grant such license subject to the conditions specified in section 303. (2) The Commissioner may for approving or sanctioning the plan or grant of commencement certificate or completion certificate, charge and levy the following fee at such rates based on the guidance value fixed by the Department of Stamps and Registration under the provisions of the Karnataka Stamp Act, 1957, namely:- (a) fee for issuance of license; (b) fee for security of the building for which license granted; (c) fee for maintenance of public roads or storing of construction materials in public places during construction viz, ground rent; (d) security fee, ensuring that the construction is in accordance with plan sanctioned; (e) fee for commencement certificate; (f) fee for occupancy certificate; (g) penalty imposed at the time of issuance of occupancy certificate for not obtaining commencement certificate at the commencement of the construction; (h) penalty for regularization up to 5% of violation or deviation in the construction with respect to sanctioned plan or zonal regulation limit; and (i) such other fee as specified by the Government from time to time. 299B. Power of the State Government to exempt or reduce fee levied or charged or assessed in respect of the Bruhat Bengaluru Mahanagara Palike.- (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) The State Government may, by notification cancel or vary any notification issued under sub-section (1). (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) 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, 2021 or any rules, notification, order, letter or guidelines shall be deemed to have always been levied and collected as levy of imposts. (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 Corporations and Certain Other Law (Amendment) Act, 2021. 299C. Validation of levy and collection of fee.- Notwithstanding anything contained in any judgment, decree or order of any Court, Tribunal or other authority to the contrary levy, assessment or collection of any amount as fee or penalty for sanctioning plan or commencement certificate or occupancy certificate made or purporting to have been made under section 299A and any action or thing taken or done, (including any notices or orders issued or assessment made) and all proceedings held and any levy and collection of fee or amount purported to have been collected by way of fee or penalty in relation to such levy, assessment or collection under the provisions of the Karnataka Municipal Corporations Act, 1976 (Karnataka Act 14 of 1977) or any rules, notifications, order, guidelines or letters before the commencement of this Act shall be and shall be deemed to be valid and effective for all purposes as if such levy, assessment or collection or action or thing had been made, taken or done under the Karnataka Municipal Corporations Act, 1976 (Karnataka Act 14 of 1977) as amended by the Karnataka Municipal Corporations and Certain Other Law (Amendment) Act, 2021 and accordingly:- (a) all acts, proceedings or things done or any action taken by the Government or the Bruhat Bengaluru Mahanagara Palike officers as the case may be in connection with the levy, assessment or collection of any amount as fee for all purposes be deemed to be and to have always been made, done or taken in accordance with law; (b) no suit or other proceeding shall be maintained or continued in any Court or Tribunal or before any authority for the refund of any such fee; and (c) no Court shall enforce any decree or order directing the refund of any such fee.” In the Bruhat Bengaluru Mahanagara Palike Act, 2020 (Karnataka Act 53 of 2020) (hereinafter referred to as the Principal Act) in section 7, in sub section (3),- (i) after clause (c), the following shall be inserted, namely:- “(d) Such number of seats which shall as nearly as may be, one third of the total number of seats to be filled by direct election in the Corporation shall be reserved for persons belonging to the Backward Classes.”; and (ii) in the proviso, for the words, figure and brackets “under sub-section (2) and the Backward Classes under this sub-section shall not exceed one third of the total number of seats in the Corporation”, the words “and the Backward Classes under this sub-section shall not exceed fifty percent of the total number of seats in the Corporation” shall be substituted. In the Bruhat Bengaluru Mahanagara Palike Act, 2020 (Karnataka Act 53 of 2020) (hereinafter referred to as the Principal Act), in section 144, in sub-section (6) the words, “double the tax payable which shall be” shall be omitted. In the Bruhat Bengaluru Mahanagara Palike Act, 2020 (Karnataka Act 53 of 2020),- (i) In section 2,- (a) after clause (26), the following shall be inserted, namely:- "(26A) “Ground rent” means to include fee for usage of public roads and other infrastructure facilities provided and maintained by the Bruhat Bengaluru Mahanagara Palike and debris generated, during the period of construction, but this shall not give the right to occupy public road and footpath; (26B) “Guidance Value” means market value of the vacant site as specified under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957);" (b) after clause (49), the following shall be inserted, namely:- "(49A) "Scrutiny fee” means fee collected to meet the establishment charges for processing the application for permitting building construction;" (ii) In Chapter XIII, in the heading, after the word “Taxes”, the words and punctuations “Fee, Levy, Charge and Demand” shall be inserted. (iii) In section 142,- (A) in the heading, after the word “Taxes”, the words and punctuations “Fee, Levy, Charge and Demand or by whatever name it may be called,” shall be inserted. (B) in sub-section (1),- (a) for the words “taxes at rates”, the words and punctuations “taxes, fee, levy, charge, demand or by whatever name it may be called, at such rates” shall be substituted. (b) after clause (d), the following shall be inserted, namely:- "(d-i) any fee or levy or demand or charge for permitting building constructions." In the Bruhat Bengaluru Mahanagara Palike Act, 2020 (Karnataka Act 53 of 2020),- (i) In section 2,- (a) after clause (26), the following shall be inserted, namely:- “(26A) “Ground rent” means to include fee for usage of public roads and other infrastructure facilities provided and maintained by the Bruhat Bengaluru Mahanagara Palike and debris generated, during the period of construction, but this shall not give the right to occupy public road and footpath; (26B) “Guidance Value” means market value of the vacant site as specified under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957);” (b) after clause (49), the following shall be inserted, namely:- “(49A) "Scrutiny fee” means fee collected to meet the establishment charges for processing the application for permitting building construction;” (ii) In Chapter XIII, in the heading, after the word “Taxes”, the words and punctuations “Fee, Levy, Charge and Demand” shall be inserted. (iii) In section 142,- (A) in the heading, after the word “Taxes”, the words and punctuations “Fee, Levy, Charge and Demand or by whatever name it may be called,” shall be inserted. (B) in sub-section (1),- (a) for the words “taxes at rates”, the words and punctuations “taxes, fee, levy, charge, demand or by whatever name it may be called, at such rates” shall be substituted. (b) after clause (d), the following shall be inserted, namely:- “(d-i) any fee or levy or demand or charge for permitting building constructions.” (iv) In section 240A, in sub-section (3), in clause (A), for sub-clauses (a), (b), (c), (d), (e) and (f), the following shall be substituted, namely:- “(a) fee for issuance of license at such rate not exceeding 0.30 percent of guidance value of the vacant site under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) multiplied by the proposed built up area; (b) fee for maintenance of public roads or storing of construction material in public places during construction viz. ground rent at such rate not exceeding 0.25 percent of guidance value of the vacant site under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) multiplied by the proposed built up area; (c) security deposit as specified in the zoning regulation for ensuring that the construction is in accordance with the plan sanctioned; (d) fee for commencement certificate at such rate not exceeding 0.20 percent of guidance value of the vacant site under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) multiplied by the proposed plinth area; (e) fee for completion certificate at such rate not exceeding 1.0 percent of guidance value of the vacant site under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) multiplied by the proposed built up area; (f) such other fee as specified by the Government from time to time under this Act and the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963) and the rules made there under; (g) scrutiny fee at such rate not exceeding 0.10 percent of guidance value of the vacant site under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) multiplied by the proposed built up area; (h) penalty imposed at the time of issuance of completion certificate for not obtaining commencement certificate at the commencement of the construction at such rate not exceeding 0.25 percent of guidance value of the vacant site under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) multiplied by constructed built up area; (i) penalty for regularisation of violated or deviated portion of construction up to the extent allowed under the Act at such rate not exceeding 35 percent of the guidance value of site under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) for the violated portion; and (j) such other fee as nay be specified by the Government from time to time.” In the Bruhat Bengaluru Mahanagara Palike Act, 2020 (Karnataka Act 53 of 2020), in section 144,- (i) in sub-section (8), the following proviso shall be inserted at the end, namely:- “Provided also that, the person primarily liable to pay the property tax may, at any time subsequent to filing of the return and payment of the property tax, suo-motu revise his own return upwards thereby resulting in more property tax payment to the Corporation, the said revision shall be liable to the same interest and penalty as is applicable for the revision done under sub-section (15) by the Corporation. The revised return shall be treated as the return by the property tax payer and the Corporation reserves the right to revise it under sub-section (15).” (ii) in sub-section (15), in clause (b), for the seventh proviso, the following shall be substituted namely:- “Provided also that, as a one-time measure, in order to bring all the tax defaulters, un-assessed properties and those liable for re-assessment up-to-date with respect to their tax payments, there shall be following relaxations for the payments made until 30th November 2024, towards the unpaid tax, the un-assessed property and the property paying for re-assessment, namely:- (iii) the penalty payable shall be rupees one hundred per year; and (iv) the interest payable shall be waived off. Provided also that, the properties which have already availed the benefits of one time measure under this clause before the commencement of the Bruhat Bengaluru Mahanagara Palike (Second Amendment) Act, 2024, shall also be eligible for above relaxations and any excess penalty paid by such properties shall be readjusted against any outstanding demand or future demand of the Corporation on the same property or the same owner.”