Chapter XIV TAXATION

The revenues of the City Corporation shall consist of its receipts from the following sources, means:-

1. (a) taxes levied by the City Corporation;
2. (b) fees, levy charge and demand, compounding fee issue of building permissions;
3. (c) user charges levied for provision of civic services;
4. (d) fees and fines levied for performance of regulatory and other statutory functions; and
5. (e) any other revenues levied by the City Corporation authorised under this

Power to levy taxes, cesses, duties and service charges.- Each City Corporation shall have the power to levy the following taxes, cesses, duties and service charges:-

1. (a) property tax on lands and buildings;
2. (b) service charges on properties exempted from Property Tax;
3. (c) entertainment tax;
4. (d) fee on advertisements;
5. (e) tax on professions, trade, callings and employments;
6. (f) solid waste management cess;
7. (g) infrastructure cess;
8. (h) urban land transport cess;
   • (i) duty on transfers of immovable property in the form of additional stamp duty;
9. (j) taxes or levies related to Building License;
10. (k) any other taxes or levies which may be assigned by law for assessment and/or collection by the City Corporation; and
11. (l) fees, levy, cess charge and demand, compounding fee issue of building permissions.

(1)The property tax shall be levied by each City Corporation by resolution passed at such rates within the limits set by the Government in consultation with the Greater Bengaluru Authority, following the capital value system based on the Guideline Value of the buildings, properties and lands notified under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957).

1. (2) When a resolution under sub-section (1) is passed, the Corporation shall publish a notice of such resolution in the notice board of its office, in its official website and by advertisement in local newspapers. 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.
2. (3) Each City Corporation 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 byelaw or in an unauthorized layout or in a revenue land or from a building occupied without issuance of occupancy certificate except a building constructed illegally in Government land, land belonging to any local body, any statutory body or an organization owned or controlled by the Government. The property tax collected from such buildings or lands shall be maintained in the separate register: Provided that levy and collection of property tax under this sub-section from such building does not confer any right to regularize violation made, or title, ownership or legal status to such building. Such buildings shall always be liable for any action for violation of law in accordance with the provisions of this Act or any other law: Provided further that no such tax shall be levied or collected or registration of such unauthorized buildings or the vacant lands shall be done in any Property Tax registers of the Corporation which are constructed or created after 30 th September 2024. The date of availing of a valid and regular electricity connection from Bengaluru Electricity Supply Company shall be construed as the date of construction of a building and in case of vacant plot or land, the date of registration of such a piece of land or plot shall be the date of creation of the land or plot.
3. (4) The property tax payable shall be reduced by fifty percent in respect of a self-occupied building used for residential purpose and such class of self- occupied non-residential building as may be notified by the State Government on the recommendation of the Corporation.
4. (5) The Commissioner of the City Corporation shall have power to clarify any doubt as to classification of zones, capital value and class of property. The decision of the Commissioner of the City Corporation may be appealed to the Chief Commissioner of the Greater Bengaluru Authority whose decision in this regard shall be final.
5. (6) The City Corporation may specify the slabs for different classes of property.

(1) The person primarily liable to pay the property tax, shall file the return on his property and accordingly pay the tax in two equal instalments. The property tax shall become due to be paid in a financial year as per last dates fixed for two equal instalments – first being end of May and second being end of November of concerned financial year. However, the khatadar or occupier or person primarily liable to pay property tax may choose to pay property tax in one instalment: Provided that in case the property tax is paid in single instalment for the full year within one month from the date of commencement of the financial year, he shall be allowed a rebate at a rate, not exceeding five percent, on the tax payable, as notified: Provided further that the period of rebate may be extended by the Government up to the end of May of the financial year in which it become due. (2) Before any khatadar or occupier submits any return, he shall pay in advance half-yearly tax calculated or the full amount of the property tax payable by him for the year on the basis of such return declared by him as being true and complete. (3) The Government in consultation with the City Corporation shall prescribe the form and the manner in which every khatadar or Occupier who is liable to pay the property tax under this Act shall submit a return every year to the Commissioner or to the officer or agency authorized by him in this behalf. (4) In order to facilitate filing of return by an khatadar or occupier of any building or vacant land or both and assessment of property tax under this section, the Commissioner shall from time to time issue guidelines for determining the capital value and property tax payable thereon. (5) Every return filed by an khatadar or occupier shall deemed to have been assessed to tax except in cases where the Commissioner or authorized officer may take up the cases for scrutiny of the returns filed, in the manner as may be prescribed: Provided that the Commissioner may suo-motu or otherwise cause inspection of such building and assess the tax if he has reason to believe that there is an evasion of tax by the khatadar or Occupier. (6) The City Corporation shall provide each person who pays property tax an acknowledgement or Khata for the payment of such tax, and such acknowledgement or Khata provided shall be distinct for lawful and unlawful buildings or vacant land and the format of such acknowledgement or Khata shall as may be prescribed from time to time by the State Government.

1. (2) Before any khatadar or occupier submits any return, he shall pay in advance half-yearly tax calculated or the full amount of the property tax payable by him for the year on the basis of such return declared by him as being true and complete.
2. (3) The Government in consultation with the City Corporation shall prescribe the form and the manner in which every khatadar or Occupier who is liable to pay the property tax under this Act shall submit a return every year to the Commissioner or to the officer or agency authorized by him in this behalf.
3. (4) In order to facilitate filing of return by an khatadar or occupier of any building or vacant land or both and assessment of property tax under this section, the Commissioner shall from time to time issue guidelines for determining the capital value and property tax payable thereon.
4. (5) Every return filed by an khatadar or occupier shall deemed to have been assessed to tax except in cases where the Commissioner or authorized officer may take up the cases for scrutiny of the returns filed, in the manner as may be prescribed: Provided that the Commissioner may suo-motu or otherwise cause inspection of such building and assess the tax if he has reason to believe that there is an evasion of tax by the khatadar or Occupier.
5. (6) The City Corporation shall provide each person who pays property tax an acknowledgement or Khata for the payment of such tax, and such acknowledgement or Khata provided shall be distinct for lawful and unlawful buildings or vacant land and the format of such acknowledgement or Khata shall as may be prescribed from time to time by the State Government.

(1) Whenever the title of Kathadar is transferred, the kathadar 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 its registration, if it be registered or after the transfer is effected, if no instrument be executed, give notice of such transfer to the Commissioner or the officer authorized in this regard in such format as may be prescribed: Provided that in case of registered transactions wherein the Sub-Registrar directly communicates and notifies the transfer or transaction on the property to the Corporation, it shall not be obligatory on the part of the kathadar and the transferee to give notice of the transfer.

1. (2) In the event of the death of kathadar, the person to whom the title of the deceased shall be transferred as heir or otherwise shall give notice of such transfer to the Commissioner within one year from the death of the kathadar.
2. (3) Whenever such transfer comes to the knowledge of the Commissioner or the authorized officer through such notice or otherwise, the name of the transferee shall be entered in the property tax register as per prescribed procedure in this regard.
3. (4) Every person who makes transfer as aforesaid fails to give such a notice to the Commissioner shall, in addition to any other liability which he may incur through such neglect, continue to be liable for the payment of the property tax assessed on the premises or the property transferred until he gives notice or until the transfer shall have been recorded in the Corporation registers, but nothing in this section shall be held to affect:
   • (a) the liability of the transferee for the payment of the said tax, or
   • (b) the prior charge of the Corporation.
4. (5) Where the Commissioner or the officer authorized in this regard, either suo-motu or otherwise, after such enquiry as he considers necessary, is satisfied that any transfer of title was recorded in the Corporation register wrongly or by fraud or suppression of facts or by furnishing false, incorrect or incomplete material, may within a period of five years from the date of such recording of transfer of title, reopen the case and pass such order with respect thereto as he thinks fit: Provided that, no such order shall be made except after giving the person likely to be affected thereby a reasonable opportunity of being heard: Provided further that the limitation period of five years shall not apply in case of properties belonging to the Government or the Corporation or any Government agency or undertaking or authority: Provided also that in case of any entry in the Property Tax Registers made by fraud or mispresentation, the said period of limitation of five years shall not apply.
5. (6) The appeals on any order passed by the authorized officer with respect to property tax and connected records shall lie to such authority as may be prescribed: Provided that the Commissioner may review any original order or an order passed in appeal by an officer subordinate to him, either suo-motu or otherwise, after such enquiry as he considers necessary if he is satisfied that any transfer of title was got recorded in the Corporation register wrongly or by fraud, misrepresentation, or suppression of facts or by furnishing false, incorrect or incomplete material, within a period of five years from the date of such recording of transfer of title and pass such order with respect thereto as he thinks fit. Provided further that, no such order shall be made except after giving the person likely to be affected thereby a reasonable opportunity of being heard.
6. (7) Notwithstanding anything contained in this Act, in respect of any building or land belonging to the Bengaluru Development Authority or the Karnataka Housing Board or any local authority the possession of which has been delivered to any person in pursuance of any grant, allotment or lease by the Board or local authority concerned, the transfer of title of any person primarily liable to the payment of property tax shall not be recorded in the

Scrutiny of tax return.- (1) For the purpose of scrutiny of the return filed or in cases where returns are not filed as required under the provisions of this chapter in respect of any buildings or lands or both, the Commissioner or any person authorised by him in this behalf may enter, inspect, survey or measure any land or building after giving notice of one week to the khatadar or occupier and the khatadar or occupier shall be bound to furnish necessary information required and based on such inspection and information collected, the Commissioner or the person so authorised shall assess the property tax and send a copy of the order of assessment to the khatadar or occupier concerned. Such entry into and upon any building or vacant land shall be made between sunrise and sunset: Provided that the said assessment and survey may be done remotely by use of technology including the drone/aerial/LIDAR images and Differential GPS devices and issue the show cause notice with the revised assessment based on the same affording an opportunity to the khatadar or person liable to pay the Property Tax to pay as per the revised assessment.

1. (2) If the occupier of the property, refuses to allow the authorised officer to enter to inspect the premises, the officer after giving reasonable opportunity shall record the refusal and shall proceed to assess the property to the best of his judgement including utilizing data regarding the property obtained through Geographical Information System and such other resources: Provided that in the case of buildings used as human dwelling due regard shall be paid to the social and religious customs of the occupiers and no apartment in the actual occupancy of a woman shall be entered until she has been informed that she is at liberty to withdraw and every reasonable facility has been afforded to her for withdrawing.
2. (3) Upon scrutiny, if the authorized officer has reason to believe that any return furnished, which is deemed as assessed, is incorrect or has been under assessed resulting in evasion of property tax,
   • (a) may, on the basis of information available on record or otherwise and after suitable verification based on either the physical inspection or through use of remote/aerial technology proceed to re-assess the property, in the manner provided under this section;
   • (b) if any property or land is liable to pay property tax but remains unassessed and outside the taxable property records or upon reassessment the property tax is found more than five percent than the tax remitted, the evaded tax shall be payable together with penalty equal to the tax so evaded along with interest for the difference in tax paid and payable calculated at nine percent per annum. Illustration: If payable tax is Rs.150 for the year 2021 but actual property tax paid is Rs.100 then evaded tax amount is Rs.50. If the payment is happening on 23 rd December 2023, then the following shall be payable –
     • (i) Evaded Property Tax Amount = Rs.50
     • (ii) Penalty for evasion = Rs.50
     • (iii) 9% interest on the evaded property tax of Rs.50 shall be calculated as follows –
   • (a) 9% interest on Rs.25 which is 50% of Rs.50, from 31 st May 2021 until date of payment
   • (b) 9% interest on the rest Rs.25 which is 50% of Rs.50, from 30 th November 2021 until date of payment Provided that the penalty payable by residential properties which have tiled or sheet roof (non-RCC) and is not more than 1000 Sq Ft, have only the ground floor and is self-occupied, shall be 25% of the evaded tax. Provided further that no penalty shall be payable by residential properties which are hutments, Government housing for poor, houses declared as slum by the Karnataka Slum Development Board or by Bruhat Bengaluru Mahanagara Palike, where such houses are self-occupied and have an area less than 300 square feet. Provided also that in case of properties which are in the Property tax

registers but fail to pay the property tax by end of the financial year in which the tax becomes due, shall, for the twelve months after the end of the financial year in which the tax became due, pay an interest at a rate of 15% per annum on the unpaid tax, calculated until the date when the tax is paid. Provided also that after end of said twelve months that is from second year after the end of the financial year in which the tax became due, any tax still unpaid shall pay a penalty equal to the unpaid tax plus the unpaid tax with interest on the unpaid tax at a rate of 9% per annum. Illustration: If payable tax is Rs.1000 for the year 2021-22 but is not paid. If the payment happens on 23 rd December 2023, then the following shall be payable – 1. Unpaid Property Tax Amount = Rs.1000

2. 9% interest on the unpaid property tax of Rs.1000 shall be calculated as follows –

1. (a) 9% interest on Rs.500 which is 50% of Rs.1000, from 1 st June 2021 until 31.3.2022
2. (b) 9% interest on the rest Rs.500 which is 50% of Rs.1000, from 1 st December 2021 until 31.3.2022 3. 15% interest on the unpaid property tax of Rs.1000 shall be calculated from 1.4.2022 until 31.3.2023. 4. 9% interest on the unpaid property tax of Rs.1000 shall be calculated from 1.4.2023 until 22.12.2023 5. Penalty shall be payable @ 100% of the unpaid Tax of Rs.1000 = Rs.1000
3. (c) if upon inspection and re-assessment as made under this section by the Commissioner or the authorized officer, shall issue a notice of re- assessment to the tax payer demanding that the tax shall be paid within fifteen days of the service of the notice and after giving the tax payer the opportunity of show cause in writing;
4. (d) the owner or occupier may either accept the property tax

assessed and the penalty levied or send objections to the Commissioner or the authorized officer within a period of fifteen days from the date of receipt of a copy of the notice under this sub-section;

1. (e) the Commissioner or the authorized officer shall consider the objections and pass such orders either confirming or revising such assessment within a period of thirty days from the date of filing objections and a copy of the order shall be sent to the owner or occupier concerned.

(1)The assessment of un-assessed properties or the reassessment of the properties already paying the property tax under this section may be made at anytime when evasion is noticed or justified circumstances arise for the same: Provided that in case of residential properties and the properties with a single ID in the property tax registers of the City Corporation which have mixed use as residential and non-residential, the arrears of the property tax for the under-assessed or un-assessed properties, the applicable penalties and the interest payable, shall be limited to five years even if the un-assessment or the under-assessment of property tax exceeds five years. (2) In computing the period of limitation specified for assessment or re- assessment, as the case may be under the Act, the period taken for disposal of any appeal against an assessment or other proceedings by the appellate authority, a tribunal or competent court shall not be taken into account for assessment or re-assessment as the case may be.

1. (2) In computing the period of limitation specified for assessment or re- assessment, as the case may be under the Act, the period taken for disposal of any appeal against an assessment or other proceedings by the appellate authority, a tribunal or competent court shall not be taken into account for assessment or re-assessment as the case may be.

The property tax assessed and levied under this chapter shall be revised as and when there is a revision of the Guideline Value of the building, property or land under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957). Provided that any revision of property tax due to addition, removal, change in use, alteration or variation in any building or land or property shall be applicable immediately and be applicable from immediate next property tax due date – 31 th of May or 30 th of November – as the case may be. The khatadar or occupier shall report such changes to the City Corporation within six months from the date of completion or occupation – whichever is earlier – and also file his revised property tax returns: Provided further that in case there is no revision in the Guideline Value of the buildings, properties or the lands under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) , in a year, the property tax shall stand revised by five percent every such year: Provided also that as and when the Government notifies value of land and buildings under section 45B of Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957), the revised property tax rates based on the new revised value of properties or land shall be calculated and compared with the prevailing property tax rates and the higher of the two shall be adopted: Provided also that nothing contained in this section shall be deemed to affect the power of State Government to direct an earlier revision of property tax.

Corporation may at any time for sufficient reason to be stated, suspend, modify or abolish any existing tax.

1. (2) The provisions of this Chapter relating to the imposition of taxes shall apply so far may be to the suspension, modification or abolition of any tax.

(1) The following buildings and lands shall be exempted from the property tax:- (a) places set apart for public worship and either actually so used or used for no other purposes; (b) choultries for the occupation of which no rent is charged and choultries where the rent charged for occupation of which is used exclusively for charitable purposes; (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 Government; (d) such ancient monuments protected under the Karnataka Ancient and Historical Monuments and Archaeological Sites and Remains Act, 1961 (Karnataka Act 07 of 1962) and the 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 administrations as may from time to time be notified by Government, but not including residential quarters attached thereto; (g) burial and cremation grounds included in the list published by the Commissioner; (h) buildings and lands exclusively used for students hostels which are not conducted for profit, educational institutions of by Government or a Local Body or duly recognized by the Government and the offices of Labour Associations registered under the Trade Union Act, 1926, and belonging to such Associations; (i) land which is registered as land used for agricultural purposes in the revenue accounts of Government and is actually used for the cultivation of crops; (j) buildings or lands belonging to the Central Government or any State Government used for purposes of Government and not used or intended to be used for residential or commercial purposes; (k) buildings or lands belonging to any Urban Development Authority constituted under the Karnataka Urban Development Authorities Act, 1987 (Karnataka Act 34 of 1987), the Bangalore Development Authority, the Bangalore Water Supply and Sewerage Board the Karnataka Housing Board or any local authority the possession of which has not been delivered to any person, in pursuance of any grant, allotment or lease; Provided that nothing contained in clauses (a), (c), (e) and (h) 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 purposes referred to in the said clauses. (2) Notwithstanding anything contained in the foregoing provisions of this Chapter, the City Corporation may exempt fifty percent of the property tax on any one of the land or building belonging to an ex-serviceman or family of a deceased ex-serviceman, in the manner as may be prescribed. Explanation- For the purpose of this sub-section,- (a) "ex-serviceman" means a person who has served in any rank in the regular Army, Navy and Air Force of the Union and includes a person who has served in Defence Security Corps, the General Reserve Engineering Force, the Lok Sahayak Sena and Para Military Forces; (b) "family of the deceased ex-serviceman" means the father, mother, the surviving spouse and minor children of the deceased ex-serviceman: 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. (3) Notwithstanding the exemptions granted under this section it shall be open to the City Corporation to collect service charges for providing civic amenities and for general or special services rendered at such rates as may be prescribed:

1. (a) places set apart for public worship and either actually so used or used for no other purposes;
2. (b) choultries for the occupation of which no rent is charged and choultries where the rent charged for occupation of which is used exclusively for charitable purposes;
3. (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 Government;
4. (d) such ancient monuments protected under the Karnataka Ancient and Historical Monuments and Archaeological Sites and Remains Act, 1961 (Karnataka Act 07 of 1962) and the 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;
5. (e) charitable hospitals and dispensaries but not including residential quarters attached thereto;
6. (f) such hospitals and dispensaries maintained by railway administrations as may from time to time be notified by Government, but not including residential quarters attached thereto;
7. (g) burial and cremation grounds included in the list published by the Commissioner;
8. (h) buildings and lands exclusively used for students hostels which are not conducted for profit, educational institutions of by Government or a Local Body or duly recognized by the Government and the offices of Labour Associations registered under the Trade Union Act, 1926, and belonging to such Associations;
   • (i) land which is registered as land used for agricultural purposes in the revenue accounts of Government and is actually used for the cultivation of crops;
9. (j) buildings or lands belonging to the Central Government or any State Government used for purposes of Government and not used or intended to be used for residential or commercial purposes;
10. (k) buildings or lands belonging to any Urban Development Authority constituted under the Karnataka Urban Development Authorities Act, 1987 (Karnataka Act 34 of 1987), the Bangalore Development Authority, the Bangalore Water Supply and Sewerage Board the Karnataka Housing Board or any local authority the possession of which has not been delivered to any person, in pursuance of any grant, allotment or lease; Provided that nothing contained in clauses (a), (c), (e) and (h) 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 purposes referred to in the said clauses.

1. (2) Notwithstanding anything contained in the foregoing provisions of this

Chapter, the City Corporation may exempt fifty percent of the property tax on any one of the land or building belonging to an ex-serviceman or family of a deceased ex-serviceman, in the manner as may be prescribed. Explanation- For the purpose of this sub-section,-

1. (a) "ex-serviceman" means a person who has served in any rank in the regular Army, Navy and Air Force of the Union and includes a person who has served in Defence Security Corps, the General Reserve Engineering Force, the Lok Sahayak Sena and Para Military Forces;
2. (b) "family of the deceased ex-serviceman" means the father, mother, the surviving spouse and minor children of the deceased ex-serviceman: 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,-

1. (i) is an ex-serviceman or as the case may be he is a member of the family of the deceased ex-serviceman;
2. (ii) is a permanent resident of Karnataka; and
3. (iii) is residing in such building.

1. (3) Notwithstanding the exemptions granted under this section it shall be open to the City Corporation to collect service charges for providing civic amenities and for general or special services rendered at such rates as may be prescribed:

Property tax a first charge on property and movables.- The property tax on buildings and lands shall, subject to the prior payment of the land revenue, if any, due thereon to the Government be a first charge upon the said buildings or lands and upon the movable property, if any, found within or upon such buildings or lands and belonging to the person liable to such tax.

(1) Subject to the provisions of sub-section (2), the property tax shall be primarily payable as follows, namely:-

1. (a) if the premises are held immediately from the Government or the Corporation, from the actual occupier thereof: Provided that the property tax due in respect of premises owned by the Government and occupied by any person on payment of rent, shall be payable by the Government: Provided further that no property tax shall be payable in respect of premises owned by the Corporation and occupied by any person on payment of rent.
2. (b) if the premises are not so held:-
   • (i) from the lessor if the premises are let;
   • (ii) from the superior lessor is the premises are sub-let;
   • (iii) from the person in whom the right to let the premises vests, if they are unlet.

1. (2) If any land has been let for any term exceeding one year to a tenant and such tenant or any person deriving title howsoever from such tenant has built upon the land, the property tax assessed upon the said land and upon the building erected thereon shall be primarily payable by the said tenant or such person whether or not the premises be in the occupation of the said tenant or the person.

Corporation shall maintain a property tax register in such manner as may be prescribed and which shall have details including but not limited to particulars such as a unique property tax identification number, nature of land/building, year of construction in case of building, name and address of the khatadar of the land/building, area, location, capital value, property tax demand for the year, details of arrears and any other such particulars in respect of buildings or lands or both.

1. (2) The authorised officer may on an application made by any person and subject to payment of such fees as may be specified by the City Corporation 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.
2. (3) The Commissioner or the authorised officer may issue a property tax certificate to every khatadar or occupier of building or lands, containing such details as may be prescribed including but not limited to the details of the ownership, Unique Property Identification Number, buildings or lands or both and the property tax payable in relation to such buildings or lands or both.
3. (4) The above registers, property tax records and the certificates may be maintained and processed in electronic form in suitable databases using suitable software when so notified from time to time by the Commissioner of the City Corporation concerned and thereupon the said electronic database shall be the original records thereof and electronic processes be the valid processes for all the purposes of this Act.

(1) The Commissioner shall, subject to the orders of the Corporation, direct a survey of buildings or lands or both within the Corporation 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 tax register.

1. (2) For the purpose of preparation of property tax register or assessment of property tax in respect of any buildings or lands or both, the Commissioner or any person authorised by him in this behalf may enter, inspect, survey or measure any land or building after giving notice to the khatadar or occupier before such inspection and the khatadar or occupier shall be bound to furnish necessary information required for the purpose: Provided that such entry into and upon any building or land shall be made between sunrise and sunset: Provided further that in the case of buildings used as human dwelling due regard shall be paid to the social and religious customs of the occupiers and no apartment in the actual occupancy of a woman shall be entered until she has been informed that she is at liberty to withdraw and every reasonable facility has been afforded to her for withdrawing: Provided also that the said survey and associated activities may be carried out using technology and the Aerial and other imageries as may be approved by the Commissioner from time to time.

(1) If the property tax, including penalty leviable under this Chapter, is not paid after it has become due, the City Corporation may cause to be served upon the person liable for payment of the same, a notice of demand in such form as may be prescribed.

1. (2) If the person to whom a notice of demand has been served under sub- section (1) does not, within thirty days from the service of such notice of demand either,-
   • (a) pay the sum demanded in the notice; or
   • (b) prefer an appeal under sub-section (3) against the demand, -he shall be deemed to be in default and thereupon such sum shall be recovered along with the prescribed penalty and interest and in such manner as may be prescribed.
2. (3) Notwithstanding anything contained in this Chapter, the person disputing the claim in the notice of demand served under sub-section (1), may within thirty days after the service of such notice, appeal in such manner subject to such conditions and to such authorities as may be prescribed. Provided that the person seeking to file an appeal shall deposit fifty percent of the demanded amount with the Corporation: Provided further that in case of appeal being successful resulting in refund either in part or in full of the already deposited amount, the same shall be immediately refunded by the City Corporation or adjusted against any other pending property taxes or penalties or cesses or interest or other levies.
3. (4) If the person to whom a notice of demand has been served under sub- section (1) does not pay the tax within thirty days from the service of such demand, in the absence of any stay issued by the Appellate Authority on the demand notice, the Commissioner or the authorized officer may recover by distraint under his warrant and sale of such movable property of the defaulter or if the defaulter is the occupier of the building by distress and sale of any movable property which may be found in or on such building or land, the amount due on account of tax together with the warrant fee and distraint fee and with such further sums as will satisfy the probable charges, that may be incurred in connection with the detention and of the sale of property so distrained.
4. (5) If, for any reason the distraint, or a sufficient distraint of the defaulter's property cannot be effected, the Commissioner may attach the bank account or the immovable property of the defaulter in such manner as may be prescribed, till the recovery of the property tax due: Provided that in case of non-payment of the demanded dues even after

sixty days from the date of attachment of the immovable properties, the same may be recovered by the distress sale of the immovable properties so attached. In doing so the demand dues together with the warrant fee and with such further sums as will satisfy the probable charges that may be incurred in connection with distress sale of the immovable property so attached, may be recovered: Provided further that any surplus amount available from the sale proceeds of the immovable properties after satisfying the all the demand dues together with sums incurred in doing the sale of the immovable property, shall be returned to the owner:

Fee on advertisement.- Every person who erects, exhibits, fixes or retains, upon or over any land, building, wall or structure any advertisement or who displays any advertisement to public view in any manner whatsoever, in any place whether public or private, shall pay on every advertisement which is so erected, exhibited, fixed, retained or displayed to public view, an advertisement fee calculated at such rates and in such manner and subject to such exemptions, as the Corporation may by resolution determine: Provided that the rates shall be subject to the maxima and minima laid down by the Government in this behalf: Provided further that no fee shall be levied under this section on any advertisement or a notice,-

1. (a) of a public meeting, or Corporation of the City, or
2. (b) of an election to any legislative body, or
3. (c) of a candidature in respect of such an election: Provided also that such other exemptions from advertisement fee may be granted as approved by the Government and notified in the rules or the bye- laws.

Commissioner.- (1) No advertisement shall, after the levy of the fee under this Chapter has been determined upon by the Corporation, be erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding or structure within the City or shall be displayed in any manner whatsoever in any place without the written permission of the Commissioner.

1. (2) The Commissioner shall not grant such permission if,-
   • (a) the advertisement contravenes any bye-law made by the Corporation; or
   • (b) the fee, if any, due in respect of the advertisement has not been paid.
2. (3) Subject to the provisions of sub-section (2), in the case of an advertisement liable to the advertisement fee, the Commissioner shall grant permission for the period to which the payment of the fee relates.

The permission for the advertisement or display granted under this Chapter shall become void in the following cases, namely:-

1. (a) if the advertisement contravenes any bye-laws made by the Corporation;
2. (b) if any addition to the advertisement be made except for the purpose of making it secure under the direction of the Corporation engineer;
3. (c) if any material change be made in the advertisement or any part thereof;
4. (d) if the advertisement or any part thereof falls otherwise than through accident;
5. (e) if any addition or alteration be made to, or in the building, wall or structure upon or over which the advertisement is erected, exhibited, fixed or retained, if such addition or alteration involves the disturbance of the advertisement or any part thereof; and
6. (f) if the building, wall or structure upon or over which the advertisement is erected, exhibited, fixed or retained be demolished or destroyed.

If any advertisement be erected, exhibited, fixed or retained contrary to the provisions of this Chapter or after the written permission for the erection, exhibition, fixation or retention thereof for any period shall have expired or become void, the Commissioner or an officer delegated the power of the Commissioner in this regard, may, by notice in writing, require the owner or the occupier of the land, property, building, wall, hoarding or structure upon or over which the same is erected, exhibited, fixed or retained to take down or remove such advertisement or may enter any building, land or property and have the advertisement removed or demolished: Provided that in case of advertisement that is liable to pay advertisement fee and/or penalty, whether authorized or unauthorized, but delays to pay the same, he shall be liable to pay, in addition to the fee and/or penalty, an interest thereon at a rate of eighteen percent per annum calculated from the date of advertisement fee or penalty becoming due until the date of payment thereof: Provided further that any unauthorized advertisement shall be liable to pay a penalty and also a fine as may be specified in the bye-laws or the Rules. The said payment of penalty or the fine shall not entitle the unauthorized advertisement to continue and the same shall be summarily removed or demolished: Provided also that the fine on unauthorized advertisements or displays may be recovered on the spot in the manner prescribed: Provided also that any dues as per prescribed advertisement fees may be assessed, demand and show cause notices thereon issued and recoveries made, mutatis mutandis, as per manner provided for issuance of show cause notice, demand notice and the recovery of dues for the property tax under this Act: Provided also that for unauthorized advertisements the cost of removal thereof, in addition to other provisions, may be recovered by the seizure and sale of the unauthorized advertisement materials or in manner provided for recovery of the dues of the property tax.

Provided that in case of advertisement that is liable to pay advertisement fee and/or penalty, whether authorized or unauthorized, but delays to pay the same, he shall be liable to pay, in addition to the fee and/or penalty, an interest thereon at a rate of eighteen percent per annum calculated from the date of advertisement fee or penalty becoming due until the date of payment thereof: Provided further that any unauthorized advertisement shall be liable to pay a penalty and also a fine as may be specified in the bye-laws or the Rules. The said payment of penalty or the fine shall not entitle the unauthorized advertisement to continue and the same shall be summarily removed or demolished: Provided also that the fine on unauthorized advertisements or displays may be recovered on the spot in the manner prescribed: Provided also that any dues as per prescribed advertisement fees may be assessed, demand and show cause notices thereon issued and recoveries made, mutatis mutandis, as per manner provided for issuance of show cause notice, demand notice and the recovery of dues for the property tax under this Act: Provided also that for unauthorized advertisements the cost of removal thereof, in addition to other provisions, may be recovered by the seizure and sale of the unauthorized advertisement materials or in manner provided for recovery of the dues of the property tax.

Subject to any general or special orders of the State Government in this behalf, a City Corporation may impose and levy infrastructure cess, environment cess, Solid Waste Management Cess and Urban Transport Cess at such rates and in such manner to be prescribed by the State Government. The infrastructure cess shall be used for the purpose of creating fresh infrastructure for the Corporation and maintenance of the existing infrastructure and shall not be diverted to any other use.

The City Corporation may levy user charges for,-

1. (a) solid waste management,
2. (b) parking of different types of vehicles in different areas and for different periods, and
3. (c) other specific services rendered in pursuance of the provisions of this Act, at such rates as may be determined from time to time by regulations:

(1) Entertainment tax shall be levied and collected by the Corporation over ticket-based entertainment, non-ticket based entertainment and televised entertainment, in accordance with the Act: Provided that, the entertainment tax on televised entertainment shall be collected by the Corporation within the Corporation area.

1. (2) The rate of entertainment tax leviable for any ticket-based entertainment, non-ticket based entertainment and televised entertainment shall be determined by the Corporation by way of resolution.
2. (3) The dues for any entertainment which is liable to pay the entertainment tax but remains unpaid and / or are delayed then the rate of interest for delay and penalty thereon shall be levied as prescribed for the unpaid property tax dues and recovered in a manner mutatis mutandis provided for the recovery of the dues of the property tax: Provided that a City Corporation may, having regard to the conditions obtaining in the municipal area, decide not to levy, or postpone the levying of, any of the user charges as aforesaid.

The City Corporation shall have the power to levy fees and fines in exercise of the powers vested in it by or under the Act or the rules or the regulations made thereunder for,- (a) sanction of building plans, ground rent for stacking of materials on public streets for construction, alteration, repair or demolition work of any type, right of way permission for cutting road, footpath and drain for utility connection and issue of completion certificates and sinking of bore-wells or tube-wells; (b) issue of municipal licenses for various non-residential uses of lands and buildings, ground rent for temporary sheds if permitted in municipal land; (c) licensing of various categories of professionals such as architects, plumbers and surveyors; (d) various activities such as sinking of sale of meat, fish or poultry, or hawking of articles; (e) sites used for advertisements or premises used for private markets, slaughterhouses, hospitals. nursing homes, clinics, factories, warehouses, go- downs, goods transport depots, eating-houses, lodging houses, service apartments, business centres, trade centres, hotels, theatres, cinema-houses and places of public amusement and for other non-residential uses including banners and buntings, use of loudspeakers (day permission); (f) animals, carts or carriages, and (g) such other activities including Building related licence fees, which require a license or permission under the provisions of this Act.

1. (a) sanction of building plans, ground rent for stacking of materials on public streets for construction, alteration, repair or demolition work of any type, right of way permission for cutting road, footpath and drain for utility connection and issue of completion certificates and sinking of bore-wells or tube-wells;
2. (b) issue of municipal licenses for various non-residential uses of lands and buildings, ground rent for temporary sheds if permitted in municipal land;
3. (c) licensing of various categories of professionals such as architects, plumbers and surveyors;
4. (d) various activities such as sinking of sale of meat, fish or poultry, or hawking of articles;
5. (e) sites used for advertisements or premises used for private markets, slaughterhouses, hospitals. nursing homes, clinics, factories, warehouses, go- downs, goods transport depots, eating-houses, lodging houses, service apartments, business centres, trade centres, hotels, theatres, cinema-houses and places of public amusement and for other non-residential uses including banners and buntings, use of loudspeakers (day permission);
6. (f) animals, carts or carriages, and
7. (g) such other activities including Building related licence fees, which require a license or permission under the provisions of this Act.

The City Corporation may levy such development charge as may be determined by bye-laws, from time to time as specified:-

1. (a) on any residential building with a height of more than fourteen meters, or any non-residential building, having regard to its location along a particular category of street, its use characteristics and sanctioned built up area; and
2. (b) for development or redevelopment of any existing area, in accordance with any development plan.

The City Corporation may levy a surcharge on a tax, or user charge, or fee on a premises used for non- residential purposes at such rate, being not less than twenty five percent and not more than seventy five percent, of such tax, user charge or, fee, as the case may be, as may be determined by regulations.

The duty on transfer 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 or lease in perpetuity of all immovable property situated within the limits of the Greater Bengaluru Area.

penalties etc; Any tax, fee, cess, levy, interest, penalty prescribed to be payable to the Corporation under the Act and is either not paid, in part or full, or paid with delay beyond the due date prescribed but where the method of recovery or the interest payable or penalty thereon is not prescribed, shall be charged interest rate and penalties same as one prescribed for the delayed payment of the property tax. All the recoveries of the said dues, if not paid, shall be recovered in a manner, mutatis mutandis, as applicable for recovery of the property tax dues.

Bengaluru Authority, Commissioners of the City Corporations and the Authorized Officers and bar of jurisdiction of Civil Courts.- (1) Save as otherwise provided in the Act, or any other law for the time being in force, a Chief Commissioner Greater Bengaluru Authority or the Commissioners of the City Corporations or the Authorized Officers shall have jurisdiction to determine, decide or dispose of, any matter which they are, by or under the Act, empowered to determine, decide or dispose of and no Civil Court shall exercise jurisdiction as to any of such matters.

1. (2) Subject to the exceptions hereinafter specified, no Civil Court shall exercise jurisdiction as to any of the following matters, namely:-
   • (a) claims against the Government relating to any property appertaining to any office or for any service whatsoever;
   • (b) objections,—
     • (i) to the amount or incidence of rate or assessment or demand or collection or procedures thereof for any tax or cess or fee or interest and penalties there on provided for under the Act, or
     • (ii) to the mode of assessment or levy or recovery, or to the principle on which such assessment or levy is fixed, or
     • (iii) to the validity or effect of the notification of survey and actions taken thereunder;
   • (c) claims connected with or arising out of any proceedings for the realisation of property tax or fees or cess or other demands recoverable as per procedure prescribed for recovery of the arrears of property tax under the Act, or any other law for the time being in force;
   • (d) claims to set aside, on account of irregularity, mistake, or any other ground, sales for recovery of arrears of property tax or other dues prescribed to be recovered as per procedure for recovery of arrears of property tax;
   • (e) claims against the Greater Bengaluru Authority or the City Corporations, –
     • (i) to be entered in the survey or municipal or authority records or any land or property tax record as liable for the property tax or as superior holder, inferior holder, occupant, mortgagee, landlord or tenant;
     • (ii) to have any entry made in any record of a property tax or survey, or
     • (iii) to have any such entry either omitted or amended;
   • (f) the distribution of property tax or allotment of property tax on partition of any land or property or building under the Act or any other law for the time being in force;
   • (g) claims against the Greater Bengaluru Authority or the City Corporations, –
     • (i) to hold land or property wholly or partly free from payment of property tax; or
     • (ii) to receive payments charged on or payable out of the property tax; or
     • (iii) to set aside any cess or rate payable under the provisions of any law for the time being in force; or
     • (iv) respecting the occupation of waste or vacant land belonging to Authority or the City Corporations;
   • (h) claims regarding boundaries fixed under the Act or under any other law for the time being in force, or to set aside any order passed by a competent officer under any such law with regard to boundary marks or survey marks.

Nothing in section 177 shall be held to prevent the Civil Courts from entertaining any of the following suits, namely:-

1. (a) suits between private parties for the purpose of establishing any private right, although it may be affected by any entry in any property tax or other records;
2. (b) suits between private parties for possession of any land or property.

No Civil Court shall entertain any suit or other proceeding against the Greater Bengaluru Authority or the City Corporations within the Greater Bengaluru Areas on account of any act or omission of the Authority or the Corporations or any of its Officer, unless the plaintiff first proves that previously to the institution of the suit or other proceeding, he has presented all such appeals allowed by the law for the time being in force as, within the period of limitation allowed for bringing such suit or proceeding, it was possible to present.

Court.- (1) If, in any suit instituted or in any appeal presented in a Civil Court, the Judge doubts whether he is precluded by this Chapter from entertaining and disposing of the suit or appeal, he may refer the matter to the High Court.

1. (2) The High Court may order the Judge making the reference, either to proceed with the case or to return the plaint.
2. (3) Every reference under this shall be heard by a Bench consisting of not less than two judges of the High Court.
3. (4) The order of the High Court on any such reference shall, subject to appeal, if any, to the Supreme Court, be final: Provided that notwithstanding any such reference, the property tax or cesses or fees or other dues liable to be paid as per provisions of the Act or any other law for time being in force, shall continue to be payable and no stay or interim order thereon shall be issued by the Civil Court while referring the question of jurisdiction to the High Court.