(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

GOVERNMENT OF KARNATAKA

No.UDD 445 MNU 2023

Karnataka Government Secretariat,

Vikasa soudha,

Bengaluru, Date: 12-08-2024

NOTIFICATION

Whereas the draft of the Bruhat Bengaluru Mahanagara Palike (Property Tax

Assessment, Recovery and Management) Rules, 2024 was published as required by

sub-section (1) of section 316 read with Section 144, 147, 149 & 156 of the Bruhat

Bengaluru Mahanagara Palike Act, 2020 (Karnataka Act 53 of 2020) Vide

Notification No. UDD 445 MNU 2024(E), dated:16.03.2024, published in part IV-A

of the Karnataka Gazette dated:19.03.2024 inviting objections or suggestions from all

persons likely to be affected thereby within thirty days from the date of its publication

in the Official Gazette.

And whereas the said Gazette was made available to the public on 19.03.2024.

And whereas, no objections and suggestions have been received in this regard.

Now, therefore, in exercise of the powers conferred by section 316 of the Bruhat

Bengaluru Mahanagara Palike Act, 2020 (Karnataka Act 53 of 2020), the Government

of Karnataka hereby makes the following rules, namely: -

RULES

1.

Title, commencement and application. - (1) These rules may be

called the Bruhat Bengaluru Mahanagara Palike (Property Tax Assessment,

Recovery and Management) Rules, 2024.

(2)

They shall be deemed to have come into force with effect from the

date of their publication in the Official Gazette.

(3)

These rules shall be applicable for the purposes of assessment, levy,

recovery and management of property tax under Chapter XIII of the Bruhat

Bengaluru Mahanagara Palike Act, 2020.

¨sÁUÀ – 4ಎ

Part – IVA

, 12

, 2024(

, 21

, 1946)

BENGALURU, MONDAY, 12, AUGUST, 2024(SHRAVANA, 21, SHAKAVARSHA, 1946)

. 389

No. 389

2

2.

Definitions. - (1) In these rules, unless the context otherwise

requires, - (a) “Act” means the Bruhat Bengaluru Mahanagara Act, 2020

(Karnataka Act 53 of 2020);

(b)

“Person-in-default or defaulter” means the owner of the immovable

property or the person in possession of the immovable property who is liable to

pay the property tax under section 147 of the Act but has not paid the tax

or cess or penalty or interest or has paid only partly.

(c)

“Authorized Officer” means an officer of the BBMP who is a public

servant within the meaning of section 361 of the Act and under section 2 (28) of

the Bharatiya Nyaya Sanhita 2023 authorized under these rules.

(2) All other words and expressions used herein but not defined shall have

the same meaning as assigned to them in the Act.

3.

Maintenance of Property Registers.- (1) The particulars of the

properties and the land and the property tax, cess, penalty and interest collected

there from shall be in Form-1(to be called Property Register-A) for all the

properties and lands which are assessed to property tax after complying with all

the stipulations of the Act, the Karnataka Town and Country Planning Act, 1961

and other applicable laws and rules made there under, and, in Form-2 (to be

called Property Register-B) for all the properties or lands or both assessed to

property tax under section 144 of the Act.

(2) The acknowledgment or khata under sub-section (20) of section 144 of

the Act, for lawful and authorized properties or lands recorded in Form-1

Property Register shall be in Form-3 and acknowledgment or khata of

unauthorized properties or lands recorded in Form-2 Property Register shall be

in Form-4. The acknowledgment or receipt of the property tax paid shall be in

Form-3A for properties in Property Register-A, and in Form-4A for the properties

in Property Register-B.

4.

Authorities for approval, revision and hearing of appeals on

Property Tax, Interest, Penalty and other Cesses and Levies and Services. -

The authorities empowered to approve, revise and hear appeals with respect to

Property Tax, interest, penalties and cesses and other levies and services shall be

3

as follows, namely:-

Sl.

No

Servic

e

Approval

1.

Re-assessment of existing Property Tax,

Cesses & Other Levies on Properties,

Land with or without Buildings of

extent upto 2400 Sq Feet

Assistant

Revenue

Officer

2.

Re-assessment of existing Property Tax,

Cesses & Other Levies on Properties,

Land with or without Buildings of extent

more than 2400 Sq Feet but upto 4000

Square Feet

Deputy

Revenue

Officer/Revenue

Officer, as the case

may be.

3.

Re-assessment of existing Property Tax,

Cesses & Other Levies on Properties,

Land with or without Buildings of extent

more than 4000 Sq Feet but upto 6000

Square Feet

Zonal

Deputy

Commissioner

(Revenue)

4.

Re-assessment of existing Property Tax,

Cesses & Other Levies on Properties,

Land with or without Buildings of extent

more than 6000 Square Feet

Zonal

Additional/Joint

Commissioner,

as

the case may be.

5.

Transfer of Property for all type of

properties/buildings/lands (A-Register &

B- Register Properties)

Assistant

Revenue

Officer

6.

Creation or Recording of New Property in

Property Tax Register (both Register A & B)

& fixation of its Property Tax, for the

Properties,

Land

with

or

without

Buildings of extent upto 4000 Sq Feet

Deputy

Revenue

Officer/Revenue

Officer, as the case

may be.

7.

Creation or Recording of New Property in

Property Tax Register (both Register A & B)

& fixation of its Property Tax, for the

Properties,

Land

with

or

without

Buildings of more than 4000 Sq Feet but

upto 6000 Sq Feet

Zonal

Deputy

Commissioner

(Revenue)

8.

Creation or Recording of New Property in

Property Tax Register (both Register A & B)

& fixation of its Property Tax, for the

Properties,

Land

with

or

without

Buildings of extent more than 6000 Sq

Feet.

Zonal

Additional/Joint

Commissioner,

as

the case may be.

9.

Sub-Division

or

amalgamation

of

Properties,

Land

(with

or

without

Buildings),

as

per

the

directions/decision/circular of the Town

Planning Wing of the BBMP, and the

fixation of its Property Tax, for properties

upto an extent of 4000 Sq Feet (both A &

B).

Deputy

Revenue

Officer/Revenue

Officer, as the case

may be.

4

10.

Sub-Division

or

amalgamation

of

Properties,

Land

(with

or

without

Buildings),

as

per

the

directions/decision/circular of the Town

Planning Wing of the BBMP, and the

fixation of its Property Tax, in respect of

the properties/land of extent more than

4000 Sq Feet but upto 6000 Sq Feet (both

A & B)

Zonal

Deputy

Commissioner

(Revenue)

11.

Sub-Division

or

amalgamation

of

Properties,

Land

(with

or

without

Buildings),

as

per

the

directions/decision/circular of the Town

Planning Wing of the BBMP, and the

fixation

of

its

Property

Tax,

for

properties/lands of extent more than

6000 Sq Feet (both A & B)

Zonal

Additional/Joint

Commissioner,

as

the case may be.

12.

Issue of Show Cause Notice and Demand

Notice and Order for Recovery of property

tax, penalties, interest, cesses & other

levies

on

the

Properties/

Lands/Buildings under section 156,

for amounts not exceeding Rupees Five

Lakhs for a single property.

Assistant

Revenue

Officer

13.

Issue of Show Cause Notice and Demand

Notice and Order for Recovery of property

tax, penalties, interest, cesses & other

levies

on

the

Properties/

Lands/Buildings under section 156, for

amounts exceeding Rupees Five Lakhs

but not more than Rupees Twenty-Five

Lakhs for a single property.

Deputy

Revenue

Officer/Revenue

Officer, as the case

may be.

14.

Issue of Show Cause Notice and Demand

Notice and Order for Recovery of property

tax, penalties, interest, cesses & other

levies

on

the

Properties/

Lands/Buildings under section 156, for

amounts exceeding Rupees Twenty- Five

Lakhs but not more than Rupees One

Crore for a single property.

Zonal

Deputy

Commissioner

(Revenue)

15.

Issue of Show Cause Notice and Demand

Notice and Order for Recovery of property

tax, penalties, interest, cesses & other

levies

on

the

Properties/

Lands/Buildings under section 156, for

amounts exceeding Rupees One Crore

but not more than Rupees Five Crore

for a single property.

Zonal

Additional/Joint

Commissioner,

as

the case may be.

5

16.

Issue of Show Cause Notice and Demand

Notice and Order for Recovery of property

tax, penalties, interest, cesses & other

levies

on

the

Properties/

Lands/Buildings under section 156, for

amounts exceeding Rupees Five Crore

for a single property.

Zonal Commissioner

17.

Issuance of warrant of attachment of bank

account or immovable properties for

recovery

of property

tax,

penalties,

interest, cesses and other levies under

section 156 for amounts not exceeding

Rupees Ten Lakhs for a single property.

Deputy

Revenue

Officer/Revenue

Officer, as the case

may be.

18.

Issuance of warrant of attachment of

bank account or immovable properties for

recovery

of property

tax,

penalties,

interest, cesses and other levies under

section 156 for amounts not exceeding

Rupees Ten Lakhs but not more than

rupees One Crore for a single property.

Zonal

Deputy

Commissioner

(Revenue)

19.

Issuance of warrant of attachment of

bank account or immovable properties for

recovery

of property

tax,

penalties,

interest, cesses and other levies under

section 156 for

amounts

exceeding

Rupees One Crore but not more than

rupees Five Crores for a single property.

Zonal

Additional/Joint

Commissioner,

as

the case may be.

20.

Issuance of warrant of attachment of bank

account or immovable properties for

recovery

of property

tax,

penalties,

interest, cesses and other levies under

section 156 for amounts exceeding Rupees

Five Crores for a single property.

Zonal Commissioner

21.

Issuance of distraint & seizure order and

sale of movable or immovable properties

for recovery of property tax, penalties,

interest, cesses and other levies under

section 156 for amounts not exceeding

Rupees Ten Lakhs for a single property.

Deputy

Revenue

Officer/Revenue

Officer, as the case

may be.

22.

Issuance of distraint & seizure order and

sale of movable or immovable properties

for recovery of property tax, penalties,

interest, cesses and other levies under

section 156 for amounts exceeding Rupees

Ten Lakhs but not more than rupees One

Crore for a single property.

Zonal

Deputy

Commissioner

(Revenue)

6

23.

Issuance of distraint & seizure order and

sale of movable or immovable properties

for recovery of property tax, penalties,

interest, cesses and other levies under

section 156 for amounts exceeding Rupees

One Crore but not more than rupees Five

Crores for a single property.

Zonal

Additional/Joint

Commissioner,

as

the case may be.

24.

Issuance of distraint & seizure order and

sale of movable or immovable properties

for recovery of property tax, penalties,

interest, cesses and other levies under

section

156

for

amounts

exceeding

Rupees Five Crores for a single property.

Zonal Commissioner

Sl.

No

Authority approving

a service/action as

per table above

1^st Appellate

Authority

2^nd Appellate

Authority

1

Assistant Revenue

Officer

Deputy Revenue

Officer/Revenue Officer,

as the case may be.

Zonal

Deputy

Commissioner

(Revenue)

2

Deputy Revenue

Officer/Revenue Officer,

as the case may be.

Zonal Deputy

Commissioner (Revenue)

Zonal

Additional/Joint

Commissioner,

as

the case may be.

3

Zonal Deputy

Commissioner

Zonal Additional/Joint

Commissioner, as the

case may be.

Zonal Commissioner

4

Zonal Additional/Joint

Commissioner, as the

case may be.

Zonal Commissioner

Special

Commissioner

(Revenue)

(2) The Chief Commissioner may under section 144 sub-section (12) or section

150 either Suo-motu or otherwise take up any case and pass such orders with

respect thereto as per law, after affording an opportunity to the parties likely to be

affected by the said order.

5.

Use of Software & Technology for Property Tax Records: (1) The

Bruhat Bengaluru Mahanagara Palike may by order specify from time to time the

software and technology to be used for creation, storage, updation and maintenance

of property tax records including maps and all actions associated therewith, including

assessment, recovery of the property tax, interest, penalties, cesses and other levies

7

and other purposes as provided for in the Act.

(2) The Property tax records, including maps, stored electronically shall be the original

Property Tax Records upon notification by the Chief Commissioner. Once notified for

a given jurisdictional area by the Chief Commissioner directing use of only the

electronically stored Property Tax Records from the date mentioned in the notification,

then from then onwards such electronically stored Property Tax Records shall come into

force and be the original Property Tax Records.

(3) The approval of entry of the names and other mutations in the property or land

records upon inheritance, succession transfer, survivorship or otherwise, once

the software is notified under this Rule, shall be done by the software as per order

issued in this regard by the Chief Commissioner. Similarly, the notices, demand

notices, assessments, revisions and other connected activities shall be signed by the

specified software system upon issuance of an order in this regard by the Chief

Commissioner.

6.

The Show Cause Notice and the Demand Notice. - (1) The

Demand Notice for default to pay the property tax, cesses, penalties, interest,

other levies under sub-section (1) of section 156 of the Act shall be in Form-5,

Form-5A.

(2) The notice to call for scrutiny of the Property Tax Returns under section 144,

shall be in Form-6.

(3) The Show Cause Notice, the Demand Notice for a revised demand under sub-

section (15) of section 144 of the Act shall be in Form-6A and Form-7, respectively

and signed and issued by the Assistant Revenue Officer though approval of the

demand or revised demand shall be by authorities as prescribed under rule 4.

7.

Procedure for recovery of Property Tax, Penalties, Cesses and

Other Levies.- (1) The Demand Notice in case of revision of the demand under

sub-section (15) of section 144 of the Act shall be issued along with a speaking

Order deciding the property tax, penalties, cesses and other levies as per the Act

by the authorized officer:

Provided that no appeal on Show Cause Notice or the Demand Notice or

the order shall be admitted unless the person seeking to file appeal deposits fifty

percent of the amount mentioned in the Show Cause Notice or the Demand

8

Notice or the Order, to the Bruhat Bengaluru Mahanagara Palike:

Provided further that in case of appeal being successful resulting in refund

either in part or full of the already deposited amount, the same shall be

immediately refunded by the Bruhat Bengaluru Mahanagara Palike or adjusted

against any other pending or future property taxes or penalties or cesses or

interest or other levies.

(2)

The Property Tax, Penalties, Interest, Cesses and Other Levies shall

become due to be paid immediately upon service of such a Demand Notice unless

the same is stayed in an appeal. The said Demand Notice shall also be the notice

for the purpose of distraint of movable properties, their seizure, distress sale,

attachment of immovable properties and the bank account of the defaulter.

Thereupon, in case of failure to pay the Property Tax, Penalties, Interest, Cesses

and Other Levies, the authorized officer may proceed ahead with the distraint

and seizure of movable properties and their distress sale, attachment of the

immovable properties and bank accounts of the defaulter for recovery of the

Property Tax, Penalties, Interest, Cesses and Other Levies.

(3)

The property belonging to the defaulter or the property over which,

or the profits of which, he has disposing power which he may exercise for his

own benefit, may be attached and sold in order to recover unpaid property

tax, interests, penalties, cesses and other levies.

(4)

All saleable movable properties including, but not limited to, goods,

money, bank notes, cheques, bills of exchange, hundis, promissory notes,

government securities, bonds or other securities for money, debts, shares in a

corporation, other than the assets expressly excluded under sub-section (1) of

section 60 and section 61 of the Code of Civil Procedure, may be attached and

sold in order to recover unpaid property tax, interests, penalties, cesses and

other levies.

(5)

The immovable properties of the defaulter of the property tax,

cesses and other dues or levies may be attached and sold to recover the same as

per the provisions of the Act.

9

8.

Manner of service of the Demand Notice or the Show Cause

Notice or the Order. - (1) The demand notice or the show cause notice or the

order shall be served directly on the concerned person or the defaulter and a copy

thereof along with proper acknowledgement shall be placed in the record or file.

(2)

A scanned copy of the notice/order may be served through the e-

mail ID of the defaulter, if the same is available.

(3)

If the notice/order could not be served in the manner stated above,

it shall be served by affixture on the property concerned or the last known

address of the defaulter and the fact of service by affixture shall be recorded by

drawing up the Panchanama. If the defaulter is avoiding the service of the

notice/order, the same shall be mentioned in the Panchanama evidencing service

by affixture. The format of Panchanama shall be in Form–8.

(4)

The service by affixture is also necessary if the notice/order, which

could not be served directly on the person/defaulter but is served through an e-

mail ID.

(5)

The notice/order may also be served through any electronic

messenger application, including WhatsApp/SMS/email. However, it shall be

followed by service by affixture as aforesaid.

(6)

Wherever it is practicable, it should be preferable to have

videographic evidence or photos of service by affixture on record.

9.

Procedure upon failure to pay Property Tax or Penalties or

Cesses or Other Levies.- (1) If the person to whom a notice of demand has been

served under these rules does not pay the Property Tax, Interest, Penalties,

Cesses and other Levies, within thirty days from the service of such notice,

in the absence of any stay issued by the Appellate Authorities under rule 4, the

Revenue Officer 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,

penalties, cesses and levies, together with the warrant fee and distraint fee and

with such further sums as will satisfy the probable charges, that will be incurred

in connection with the detention and of the sale of property so distrained.

10

(2)

If, for any reason the distraint or a sufficient distraint of the

defaulter's property cannot be effected, the Revenue Officer or authorized officer

may attach and seal, by passing an order in this regard, the bank account and/or

the immovable property of the defaulter until the recovery of the property tax,

interest, penalties, cesses and other levies, together with the warrant fee and

distraint fee and with such further sums as shall satisfy the probable charges,

that may be incurred in connection with the attachment of the immovable

property:

Provided that the Revenue Officer or authorized officer may order or direct

the Bank to deduct and remit the amount due on account of property tax,

interest, penalties, cesses and other levies.

(3)

The Revenue Officer or authorized officer may prosecute the

defaulter before a competent court.

(4)

Distraints of movable properties of the defaulter: (i) Orders of

distraint under these rules shall be in Form-9 and issued by the authorized

officer.

(ii)

For distraint of movable properties of the defaulter, the following

procedure shall be followed, namely: -

(a)

The distraint shall be made by the Revenue Officer or authorized

officer in the presence of independent witnesses consisting of not less than two

respectable persons of the locality. A copy of the order shall be given to the

defaulter if he is present and if he is absent and there is not any properly

authorized agent to receive it, the order of distraint shall be served at his usual

place of residence or on the premises where the distraint is to be made. After the

distraint is made an inventory of the property distrained shall be made in Form-

10 and attested by the Revenue Officer or the Assistant Revenue Officer and by

the witnesses. A copy of the inventory shall be handed over to the defaulter or

his authorized agent, if he is present. The property distrained shall not be

disproportionate to the amount of arrears to be recovered.

(b)

All distrained property shall ordinarily be retained in the custody of

the Revenue Officer or the Assistant Revenue Officer or custody may be given to

such other officer, as deemed appropriate by the officer ordering the seizure, in

11

which event the Revenue Officer or the Assistant Revenue Officer may make such

arrangements.

(iii)

On all matters not expressly provided for in this rule, the

procedure regarding distraints shall, as far as may be, be similar to that

prescribed in respect of attachments of movable property under the Code of

Civil Procedure.

(5)

Sale of Movable Properties. – (a) The notice of auction sale under

these rules shall be in Form-11 with such modifications as may be necessary.

(b)

The Upset Price or the minimum auction price for each movable

property shall be fixed by the Joint Commissioner of the Zone upon proposal

made in this regard by the Revenue Officer. The Joint Commissioner may take

assistance of such officers as he deems knowledgeable to advise on the same.

(c)

The notice of auction sale shall be affixed on the following places,

namely:-

(i)

on the property which is liable to pay the Property tax;

(ii)

website of the Bruhat Bengaluru Mahanagara Palike;

(iii)

the notice board of the Office of the Zonal Commissioner;

(iv)

the notice board of the Office of the Revenue Officer of the Division;

(v)

the notice board of the Office of the Assistant Revenue Officer;

(vi)

the notice board of the Ward Office concerned; and

(vii)

the local conspicuous public space in the locality in which the

property liable to pay property tax is situated.

(d)

Every sale held under these rules shall be held on the day named

in the proclamation, and if necessary, continued from day to day (except public

or general holidays), until all the properties specified in the sale proclamation

shall have been sold. The Zonal Deputy Commissioner (Revenue) may adjourn

any sale for a period not exceeding three days recording reasons for such

adjournment.

(e)

Where owing to combination or other causes there are either no

bidders or the bids offered are not adequate as against the upset price, the Zonal

Deputy Commissioner (Revenue) shall postpone the sale.

(f)

The certificate of sale/purchase of movable property to be granted

under these rules shall be in Form-12.

12

(6)

Attachment of Immovable Property. - (i) The attachment of

immovable property 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. The attachment Order shall be in Form-13.

The same shall be communicated to the jurisdictional Sub-Registrar working

under the Stamps and Registration Department, who

shall

record

the

attachment as encumbrance with respect to the said property.

(ii)

The order under sub-rule shall be proclaimed at some place on or

adjacent to such property by beat of drum or other suitable mode and a copy of

the order shall be affixed on a conspicuous part of the property and also on the

notice board of the office of the Revenue Officer making the order. It shall also be

published on the website of the Bruhat Bengaluru Mahanagara Palike. The copy

shall be served on the defaulter who is the owner of the property.

(iii)

The Trade License, if any, for any activity running in the said

immovable property shall stand immediately suspended when the order of

suspension is issued by the authorized officer empowered to attach the

immovable property and running of any commerce or trade may be stopped on

such

an

immovable

property

by

way

of

sealing

of

the

commercial

premises/property. Such order shall be in Form-5B. The Trade License shall

stand cancelled, in case the defaulter fails to pay all the outstanding dues within

three months from the date of order of attachment and the running of the trade

shall be stopped.

(7) Sale of Immovable Properties: The procedure prescribed for the sale of movable

properties shall be mutatis mutandis followed for the distress sale of immovable

properties for recovery of property tax, levies, cesses and other dues.

(8)

Claims to immovable property attached: (i) If any claim is set up

by a person other than the defaulter, to the immovable property attached under

these rules, the Revenue Officer making the attachment shall hold a summary

enquiry into the claim and after such enquiry may admit or reject the claim.

(ii) The person against whom an order is made under this sub-rule may,

within one year from the date of such order, institute a suit to establish the right

which he claims to the property attached, but subject to the result of such

13

suit, if any, the order shall be conclusive.

(9)

Registers of movable properties sold, and immovable properties

attached shall be kept in the office of the Revenue Officer in Form-14 and Form-

15, respectively.

(10)

Attachment of bank account of the defaulter.- The following steps

shall be followed for recovery of the taxes by attachment of the bank account of

the defaulter,-

(i)

The attachment warrant to the bank shall be in Form-16. The bank

is also under the statutory obligation to furnish the complete details of all the

bank accounts held by the defaulter including fixed deposits and others. It shall

be ensured that a copy of the attachment warrant is also served on the defaulter

simultaneously or as soon as possible directly on the person and if it is not

practical to serve the same directly, it may be served through e-mail ID or any

other electronic medium.

(ii)

The Bank on receipt of the attachment warrant shall disclose all

the bank accounts of the defaulter to the authorized officer and furnish the

details of amounts available to the credit in the format mentioned in Form-

16.

(iii)

In case the Bank fails to comply with the terms of the attachment

warrant and allows the person-in-default to draw any amount that may be

available to his credit in any account held in the bank, the authorized officer

may proceed against the bank under section 222 of Bhartiya Nyaya Sanhita,

2023( Central Act 45 of 2023) including and issue a show-cause notice in Form-

17.

(iv)

The Revenue Officer or an authorized officer may seek order of the

competent court for making attachment warrant with respect to an immovable

property absolute and also prosecute the defaulter of payment: The authorized

officer may file a complaint under section 223 of Bharatiya Nagarik Suraksha

Sanhita 2023 (Central Act 46 of 2023) to prosecute the person-in-default even

after issue of demand notice before the court of competent jurisdiction.

10.

Procedure for maintenance, updation and mutation of

Property and Land Records. - (1) (a) On receipt of information of changes in the

rights over buildings or lands or both on account of succession, survivorship,

14

inheritance, gift, transfer or otherwise, -

(i)

through intimation slips from the Sub-Registrar in Form-18; or

(ii)

by virtue of orders of authorized officers or the Court; or

(iii)

due to information given in this regard by any interested person,

the Assistant Revenue Officer or the authorized officer shall record the

information in the Register of Information of Mutations of the property and land

records in Form-19. A Register for recording details about the information of

Inheritance or Succession or Survivorship cases shall be maintained by the

Bruhat Bengaluru Mahanagara Palike in Form-20.

(a) The intimation received from the inheritors or survivors or successors for

mutation in their name in event of death of the owner or occupier recorded in

the property records of the Bruhat Bengaluru Mahanagara Palike shall be in

Form-21. The intimation of transfer of property through a registered deed in the

Sub-Registrar office but where the intimation slip from the Sub-Registrar fails

to reach to the Bruhat Bengaluru Mahanagara Palike may be given by the

concerned persons in Form-22. A certified copy of the registered deed shall be

attached.

(2)

After the information of mutation is recorded in the Register of

Information of Mutations, the information shall be immediately published in

Form-23 on the notice board of the office of the Assistant Revenue Officer or the

authorized officer, in the website of the Bruhat Bengaluru Mahanagara Palike,

served on the concerned property in the manner specified for service of demand

notice for the property tax and individual notices shall be issued simultaneously

to the parties concerned, giving a period of not less than fifteen days as

opportunity to file objections, if any, to the proposed mutation. The same shall

apply to the mutations sought on the basis of an order of the Court or the

Appellate Authority unless there is specific order to the contrary by the Court or

the Appellate Authority to implement the order immediately:

Provided that in case of orders of the Courts or the Authorized Officers in

appeal, during the said period of fifteen days, any person may bring in writing to

the notice of the Assistant Revenue Officer or the authorized officer any further

15

orders of a Competent Court or an Appellate Authority on the original order of

the Court or the authorized officer which was sought for implementation. After

the end of fifteen days the Assistant Revenue Officer or the authorized officer

shall mutate property or land records or take action as per the latest orders of

the competent Courts or the Appellate Authority.

(3)

If no objection is received within a period of fifteen days from the

date of service of notice under this rule, the mutation entry shall be certified by

the Assistant Revenue Officer, or the authorized officer and the property or land

records shall be accordingly mutated, in such case the eKhata order shall be

issued in Form - 24

(4)

Objections, if any, received within fifteen days shall be entered in

the register of disputed cases and shall be disposed of by the Assistant Revenue

Officer or the authorized officer after giving the opportunity of being heard to the

parties concerned. The result of the decision in such cases shall be entered in

the property Registers. Whenever a field inspection is considered necessary, such

officer shall make such inspection, after giving due notice to the parties

concerned of such inspection. Such an inspection shall be conducted in the

presence of two respectable locals, if they are available, and of the parties

concerned, if they are present:

Provided that disputed cases shall be disposed of within thirty days of date

of receipt of objection in a summary hearing.

(5)

Such officer shall communicate his decision to the parties if they

are present and make a note to that effect. If the parties are not present, a written

intimation of the decision shall be sent by post, to the last known address of the

parties and also through the means provided for service of notice of demand of

property tax under these rules and the date of such intimation shall be noted in

the Register of Disputed Cases. The decision of the Court or the authorized

officer, in case there is no stay in an appeal, the property or land records shall

be accordingly updated.

16

(6)

An appeal shall lie against the decision of such officer to Authority

specified in rule 4.

11.

Power to remove difficulty: Subject to the provisions of the Act

and these rules, the Chief Commissioner may, in order to remove difficulties and

in public interest, suitably add or modify the formats of the notices, orders and

other formats specified under these Rules and pass appropriate orders to remove

difficulties.

By order and in the name of the

Governor of Karnataka

(LAKSHMISAGAR N.K)

Under Secretary to Govt,

Urban Development Department,

(BBMP-1)

17

Form-1

Property Register- A

(See rule 3)

Register maintained for Authorized Properties

Sl.

No.

Unique

Property

ID

PID

No in

the

old

Regi

ster

SAS

Application

Number

Name of

the

Owner/

Occupier

Property Details

Site

Dimensions

Buil

t up

area

Vaca

nt

land

1

2

3

4

5

6

7

8

Chakkabandi of Property

North

South East

West

9

10

11

12

Status of

occupancy with

areas of each

Usage and Area

thereof

Category

and Zone

of

building

for

Property

Tax

purposes

No. of

Charged

Vehicle

slots

No. of

Tele-

commun

ication

towers

No. of

Hoardi

ngs

Owner

occupi

ed

Tena

nted

Reside

ntial

Non

Residential

18

13

14

15

16

17

18

19

20

21

Total Annual Property Tax:

Res

NR

Vacant

land

Excess

Vacant Land

Parking in

Non- Res

Telecommunic

ation towers

Hoardings

21

22

23

24

25

26 27

Total Tax paid

Declared

Revision

Remarks

Date of

revision

Residential

Non-residential

Vacant Land

Excess Land

Parking in NR

Telecommunication

Towers

Hoarding

Cess

Total

19

Form-2

Property Register-B

(See rule 3)

Register maintained for Unauthorized Properties

Sl.

No.

Unique

Property

ID

PID

No in

the

old

Regi

ster

SAS

Application

Number

Name of

the

Owner/

Occupier

Property Details

Site

Dimensions

Buil

t up

area

Vaca

nt

land

1

2

3

4

5

6

7

8

Chakkabandi of Property

North

South East

West

9

10

11

12

Status of

occupancy with

areas of each

Usage and Area

thereof

Category

and Zone

of

building

for

Property

Tax

purposes

No. of

Charged

Vehicle

slots

No. of

Tele-

commun

ication

towers

No. of

Hoardi

ngs

Owner

occupi

ed

Tena

nted

Reside

ntial

Non

Residential

20

13

14

15

16

17

18

19

20

21

Total Annual Property Tax:

Res

NR

Vacant

land

Excess

Vacant Land

Parking in

Non- Res

Telecommunic

ation towers

Hoardings

21

22

23

24

25

26 27

Total Tax paid

Declared

Revision

Remarks

Date of

revision

Residential

Non-residential

Vacant Land

Excess Land

Parking in NR

Telecommunication

Towers

Hoarding

Cess

Total

21

BRUHAT BENGALURU MAHANAGARA PALIKE

Register- A Property

Form-3

[See Rule-3 of BBMP (Property Tax Assessment, Recovery & Management)

Rules 2024]

Unique Property ID [UPID]

Document Number

UPOR Number _

Bhu adhaar

(ULPIN)

Location Code

District:

Bangalore

Urban

City : BBMP

Type of

Ownership:

Govt/

Private

Property

Classification: A

Register

Old PID

number

New PID Number

Old ward

number

and

name

New ward number and name

Property Sl No in Register

Old Property No

in Register

Property type

Vacant Site/Site with

Building/Multi Storey Flat

Property Address

Dimension of site

(mtrs)

Area of

the site

(sq. mtrs.)

The plinth area of the

building (sq. mtrs.)

East-West-North-

South

Property details (only for apartments and multi-ownership buildings)

Measurem

ent of

Floor

Number/

Block

Name &

year of

Flat

Numb

er

Carpet

area (sq.

mtrs.)

Area

(sq.mt

rs.)

Additi

onal

Sup

er

buil

Type

of

Undi

Parki

ng

Availa

bility

Parki

ng

Availa

bility

par

king

area

22

Undivid

ed Site

construc

tion

Built

- up

t-up

area

vided

Site

-

-

-

-

-

-

-

-

-

-

Property details (for individual building only)

Numbe

r

Area

(sq.m.)

Type

Occupan

cy

Roof

type

Ty

pe

of

flo

or

Wood

used

Year of Construction

Schedule-North

Schedule-East

Schedule

- West

Schedule-South

Title document no

Change of Title /

File Number

Property Photograph

Village/City survey

L.A no

Survey No. / CTS No

Liability

Rights

Owner Details

Sl. No

Name of

the

owner

Father/mother/

husband/wife

Owner's

identity

document

Address

Owner's

Photograph

1

2

Property Tax Details

Latest

tax

paid

Assess

ment

Year

SAS

Applicati

on No.

Name of the Bank /

Details

Date

of

paym

ent of

tax

Property Tax

Amount

Cess

amount

23

Docum

ent

issued

Date

Fee paid

Serial Number

Form Issuer

Form issued Place

Barcode

24

BRUHAT BENGALURU MAHANAGARA PALIKE

REVENUE DEPARTMENT

Form -3A

(See rule 3)

PROPERTY TAX RECEIPT FOR PROPERTIES

IN REGISTER A

Receipt No:

Application No:

Date of payment:

SAS Base Application

No:

Ward No& Name:

Form type:

Owner's Name:

Old PID No /Khata /

Survey No:

Property Address:

Property type: Vacant Land/

Individual building/Flat

Site Area: (Sq.ft)

Categories (I to XVII):

Total Built up area:

(Sq.ft)

No of

Telecommunication

towers:

No of Floors:

No of Hoardings:

Residential Built-up Area

Non-Residential Built-up Area

Own: (Sq.ft)

Tenant: (Sq.ft)

Own: (Sq.ft)

Tenant: (Sq.ft)

Zonal classification

2008

2016

Capped

Residential

Non-Residential

Details of Payment

Payment

Transaction

Number

Payment Location:

25

Mode of Payment

(Online/Cheque/DD/PO/Cash):

Assessment Year:

Payment (Full/1st

Half/ 2nd Half)

1

Property Tax:

7

SWM Cess:

2

Cesses:

8

Advance Tax:

3

Total tax:

9

Balance tax paid:

4

Rebate Availed:

10

Net tax to be paid:

5

Penalty:

11

Excess amount

to be adjusted:

6

Interest:

Amount in words:

Please Note: This payment is accepted subject to verification of accounts. If payment instrument is

dishonored, then action as per Negotiable Instruments Act will be initiated. Further this payment is

accepted subject to verification of the property by BBMP. If the above declaration made under SAS is

found to be false action as per BBMP Act 2020 will be initiated. If the tax-reassessed is more than

5%than the tax remitted under self-declaration, the evaded tax shall be payable together with a

penalty equal to the tax payable along with interest for the difference amount payable calculated (@

9% p.a. (Note: interest @9% p.a. shall be applicable from the AY 2021-22 on wards)

Terms and conditions: This computation of property tax caping the increase to 20%-25% is subject

to verification of property and verification of previous property tax returns filed. The taxpayer is liable

to pay the balance property tax as per rules in all cases of discrepancies.

26

BRUHAT BENGALURU MAHANAGARA PALIKE

Register- B Property

Form-4

[See Rule-3 of BBMP (Property Tax Assessment, Recovery & Management)

Rules 2024]

Unique Property ID [UPID]

Document Number

UPOR Number _

Bhu aadhaar

(ULPIN)

Location Code

District:

Bangalore

Urban

City: BBMP

Type of

Ownership:

Govt/

Private

Property

Classification: B

Register

Old PID

number

New PID Number

Old ward

number

and

name

New ward number and name

Property Sl. No in Register

Old Property No

in Register

Property type

Vacant Site/Site with

Building/Multi Storey Flat

Property Address

Dimension of site

(mtrs)

Area of

the site

(sq. mtrs.)

The plinth area of the

building (sq. mtrs.)

East-West-North-

South

Property details (only for apartments and multi-ownership buildings)

Measurem

ent of

Undivid

ed Site

Floor

Number/

Block

Name &

year of

constru

c tion

Flat

Numb

er

Carpet

area (sq.

mtrs.)

Area

(sq.mt

rs.)

Additi

onal

Built-

up

Sup

er

buil

t-up

area

Type

of

Undi

vided

Site

Parki

ng

Availa

bility

Parki

ng

Availa

bility

par

king

area

-

-

-

-

-

-

-

-

-

-

Property details (for individual building only)

Numbe r

Area

(sq.m.)

Type

Occupan

cy

Roo

f

typ

e

Ty

pe

of

flo

or

Woo

d

use

d

Year of Construction

27

Schedule-North

Schedule-East

Schedule-

West

Schedule-South

Title document no

Change of Title /

File Number

Property Photograph

Village/City survey

L.A no

Survey No. / CTS

No

Liability

Rights

Owner Details

Sl. No

Name of

the

owner

Father/mother/

husband/wife

Owner's

identity

document

Address

Owner's

Photograph

1

2

Property Tax Details

Latest

tax paid

Assess

ment Year

SAS

Applicati

on No.

Name of the Bank

/ Details

Date of

paym ent

of tax

Property Tax

Amount

Cess

amount

Docum

ent

issued

Date

Fee paid

Serial Number

Form Issuer

Form issued

Place

Barcode

28

BRUHAT BENGALURU MAHANAGARA PALIKE

REVENUE DEPARTMENT

Form-4A

(See rule 3)

PROPERTY TAX RECEIPT FOR PROPERTIES

IN REGISTER B

Receipt No:

Application No:

Date of payment:

SAS Base Application

No:

Ward No& Name:

Form type:

Owner's Name:

Old PID No /Khata /

Survey No:

Property Address:

Property type: Vacant

Land/ Individual

building/Flat

Site Area: (Sq. ft)

Categories (I to XVII):

Total Built up area: (Sq.

ft)

No of Telecommunication

towers:

No of Floors:

No of Hoardings:

Residential Built-up Area

Non-Residential Built-up Area

Own: (Sq. ft)

Tenant: (Sq.

ft)

Own: (Sq. ft)

Tenant: (Sq.

ft)

Zonal classification

2008

201

6

Capped

Residential

Non-Residential

Details of

Payment

Payment

Transaction

Number

Payment Location:

Mode of Payment

(Online/Cheque/DD/PO/Cash):

29

Assessment Year:

Payment (Full/1st

Half/ 2nd Half)

1

Property Tax:

7

SWM Cess:

2

Cesses:

8

Advance Tax:

3

Total tax:

9

Balance tax paid:

4

Rebate Availed:

10

Net tax to be paid:

5

Penalty:

11

Excess amount

to be adjusted:

6

Interest:

Amount in words:

Please Note: This payment is accepted subject to verification of accounts. If payment

instrument is dishonored, then action as per Negotiable Instruments Act will be initiated.

Further this payment is accepted subject to verification of the property by BBMP. If the above

declaration made under SAS is found to be false action as per BBMP Act 2020 will be initiated. If

the tax-reassessed is more than 5%than the tax remitted under self-declaration, the evaded tax

shall be payable together with a penalty equal to the tax payable along with interest for the

difference amount payable calculated (@ 9% p.a. (Note: interest @9% p.a. shall be applicable

from the AY 2021-22 on wards)

Terms and conditions: This computation of property tax caping the increase to 20%-25% is

subject to verification of property and verification of previous property tax returns filed. The

taxpayer is liable to pay the balance property tax as per rules in all cases of discrepancies.

30

BRUHAT BENGALURU MAHANAGARA PALIKE

Form-5

(See rule 6)

No: Ward No/Month/ 20__-20__/ -Office of the Assistant Revenue Officer

Running Serial Number ____

Sub-Division

Date:

DEMAND NOTICE FOR DEFAULT IN PAYMENT OF PROPERTY TAX

Please, take notice that you are overdue towards the property tax and

other levies for the years from

_ to _

_ as per the following details

with respect to the property in Schedule below—

Sl

No

Description

Amount in Rs.

1

Property Tax

2

Cesses

3

Interest ^*(calculated as on date of this

notice generation)

4

Penalty

5

Solid Waste Management Cess

6

Total Due^#

* Actual interest will be calculated as on the date of payment.

# This demand is as per available information given by you under SAS. In case any

information is found in correct, you are liable to pay difference tax along with interest and

penalty for the same as per BBMP Act 2020

As per BBMP records & the BBMP Act 2020, you are liable to pay the

same within 30-days from the date of service of this Demand Notice.

Please note that under section 352 of the BBMP Act 2020, apart from

other means, the notice via email or electronic means (WhatsApp/SMS etc.)

is a sufficient service.

31

You may note that failure to pay the above-mentioned tax makes you

liable for the following actions in order to recover the same. Treat this as a

notice for the same.

(i) Distraint & sale of your moveable properties

(ii) Attachment of your immovable properties

(iii) Attachment of your bank accounts

(iv) Criminal prosecution under section 326 of the BBMP Act 2020.

Property Schedule:

Unique Property ID _

Property no < PID No/ Khata No/

Survey No> Address <_

_>

SAS application number_

,

Ward Name & Number _

_, BBMP Zone

_

[Barcode or QR Code of Full Info of

ARO] Assistant Revenue Officer

_ Zone

To

Property Owner Name

_

Property Address in SAS

(This is an electronically generated notice and does not require manual signatures)

32

Form-5A

(See rule 6)

BRUHAT BENGALURU MAHANAGARA PALIKE

No: Ward No/Month/ 20__-20__/ -Office of the Assistant Revenue Officer

Running Serial Number ____

Sub-Division

Date:

To,

The Occupier.

Demand notice to occupier of the property for payment of property tax

under section 144 (8) r/w section 353 of BBMP Act 2020.

Whereas Demand Notice was issued to the person registered as owner of

the Property in Schedule below.

Whereas the said owner has failed to pay the demand nor shown

enough cause against the said demand as given below (as on date of issue

of this notice and actual payable amount shall be as per the date of actual

payment based on interest and penalty under the BBMP Act 2020) from the

year____________to_____________.

Sl

No

Description

Amount in Rs.

1

Property Tax

2

Cesses

3

Interest (calculated as on date of this

notice generation)

4

Penalty

5

Solid Waste Management Cess

6

Total amount payable

33

Under section 144(8) of BBMP Act 2020, read with section 353, the

said demand is liable to be paid by you and subsequently you are authorized

to deduct recover it from the rent or other dues that you are due to pay the

owner.

Therefore, this notice is served upon you to pay the said Demand within

15 days of service of this notice, failing which the movable property on the

premises of the property shall be attached and sold for the realization of the

above-mentioned property tax dues.

You may note that under section 353 of BBMP Act 2020, the occupier

is entitled to recover the same from the owner and may deduct it from the rent

then or thereafter due by him to the owner.

Property Schedule:

Property no

< PID No/ Khata No/ Survey No>

Address

< as per street master>

SAS

application

number

Assistant of Revenue Officer,

Sub-Division

Bruhat Bengaluru Mahanagara Palike

34

FORM- 5B

(See Rule-9)

BRUHAT BENGALURU MAHANAGARA PALIKE

No <no> Ward No/Month/ 20__-

Office of the ____________ Zone

20__/Running Serial Number Date:

Order of suspension of trade license for default in payment of property

tax under section 156 BBMP Act 2020.

Whereas as per records of the BBMP, the occupier/owner of the property

mentioned in the Schedule below has not paid the property tax for the

premises where your business is being carried out.

Whereas the notices were issued to the occupier/owner and still the

payment of the outstanding property tax and related dues has not been done.

Sl

No

Description

Amount in Rs.

1

Property Tax

2

Cesses

3

Interest (calculated as on date of this

notice generation)

4

Penalty

5

Solid Waste Management Cess

6

Total amount payable

Whereas as per the rules and regulations of the BBMP health

department, it is mandatory to pay the property tax on time. The non-payment

of property tax is a violation of the terms and conditions of the trade license

issued to you.

Accordingly, the terms & conditions for issuance of a trade license, your

trade license is suspended with immediate effect. You are hereby directed to

stop all business activities until further notice. You are also directed to remove

all the signboards, hoardings, and advertisements related to your business

35

from the premises. The premises shall be sealed for the said default.

You are required to submit proof of payment of the outstanding property

tax along with a written application for the revocation of the suspension of the

trade license. The application should be submitted to this office within 30 days

from the date of receipt of this order.

Please note that if you fail to comply with this order, your trade license

shall be cancelled permanently.

Property Schedule:

Property no

< PID No/ Khata No/ Survey No>

Address

< as per street master>

SAS

application

number

Signature of Authorized Officer

To

The Owner/occupier.

Copy to:

1. The Zonal Health officer (

) for information and necessary action

2. The Medical officer of Health (

)

for

information

and

necessary action

36

FORM-6

(See rule 6)

BRUHAT BENGALURU MAHANAGARA PALIKE

Notice No.

Office of the Asst. Revenue Officer

Sub-

division Date:

To,

Notice under Section 144 of the BBMP Act 2020 for scrutiny of

Property Tax Returns

*********

Please take notice that according to Section 144, Subsections (13) and

(14) of the BBMP Act 2020, it has come to our attention that your property tax

return requires scrutiny / assessment. As per the provisions of the Act, we are

hereby issuing this notice to inform you of the upcoming inspection, survey,

measurement of the land with building. (If any)

Date of Inspection:

(DD-MM-YYYY)

Time of Inspection:

HH:MM AM/PM

Property address:

(As per the katha)

Please be advised that this inspection is being conducted for the purpose

of assessing the property tax in accordance with the law. It is imperative that

you cooperate with our authorized officer/staff during the inspection process.

Failure to do so may result in further action as per section 144(14) of BBMP

Act 2020. Your property tax will be revised on merit as per law in such a case.

For any concerns or queries regarding this notice or the inspection

process, please contact us on [Concerned ARO mobile Number] or your local

ARO office. Your cooperation in this matter is greatly appreciated.

Assistant revenue Officer

Sub-division

Bruhat Bengaluru Mahanagara Palike

37

Form-6A

(See rule 6)

BRUHAT BENGALURU MAHANAGARA PALIKE

System generated No.

Office of the Asst. Revenue Officer

---------------------------------------------

Bengaluru, Date:

Show Cause Notice for the Revision of Demand

(Under Section 144(15)(c) of the BBMP Act 2020)

Year of Assessment

Whereas, evidence of facts leading to evasion of payment of property

tax, which justify making of reassessment, have come to the knowledge of

BBMP on date (date of data entry by RI shall be shown here), as detailed

below, which is in your name/occupied by you vide PID/Khata/Survey No

................................................................................................................

,and as such, has reason to believe that self-declaration returns furnished,

for

the

year……………………

vide

application

No,

................................................................................................................

which is deemed as assessed, appears to be incorrect or has been under-

assessed resulting in evasion of property tax.

Sl.

No.

Description

As per the return

filed

As per the report of

the Revenue

Inspector (RI)

From the details shown above it is clear that you have filed incorrect

property tax returns resulting in evasion of actual property tax payable as

detailed below.

38

Sl

No.

Description

As per returns

computed &

paid

Computation as

per RI report

(Rs.)

1.

Assessment

of Residential

properties for categories I, II,

III, IV

2.

Assessment of Non-

Residential Properties for

Categories V, VI, IX

(ii, iii, iv), XVII

3.

Assessment of

Non-

Residential

Properties for Categories VII,

VIII, IX (i), X, XI, XII

4.

Assessment of Excess

Vacant and Vacant Land not

built upon Category XIII

5.

Assessment of Vacant Land

at prescribed rates.

6

Tax on Telecommunication

Towers

7.

Tax on Billboard/hoarding

8

Property Tax

9

Cess (At 26% from 2021-22

onward and 24 % prior to that

AY)

10

Total Property tax with Cess

Sl.

No

Description

Amount

1.

Difference Property Tax

Rs.

2.

Cess (At

26% from 2021-22

onward and 24 % prior to that

AY)

Rs.

3.

Penalty (equal to the Difference

Property tax due)

Rs.

4.

Interest ^*(calculated as on date

of this notice generation)

Rs.

5.

Solid Waste Management Cess

Total

Rs.

* Actual interest will be calculated as on the date of payment.

Since the tax re-assessed is more than 5% than the tax remitted along

with returns, the evaded tax of Rs. shall be payable together with a penalty

39

equal to the tax so evaded payable along with interest for the difference as per

section 144(15)(b) BBMP Act 2020. Hence you are hereby called upon to show

cause within 15 (fifteen) days as to why an order of reassessment should not

be confirmed accordingly.

In case of failure to show cause within 15 (fifteen) days, from the date of

the receipt of this notice, the order of re-assessment as per the show cause

notice will be confirmed and thereby calling upon you (owner/occupier) to pay

the above said sum.

Assistant Revenue Officer

Sub-division

Bruhat Bengaluru Mahanagara Palike

To

40

Form-7

(See rule 6)

BRUHAT BENGALURU MAHANAGARA PALIKE

System generated No.

Office of the Asst. Revenue Officer

---------------------------------------------

PID/Khata/Survey no

Bengaluru, Date:

Demand notice of revised property tax

(Under Section 144 (15) (e) of the BBMP Act 2020)

Ref: Show-cause notice No (Corresponding Show cause no shall be

shown here) dt: (date of SCN generated shall be shown here)

********

Whereas an order of assessment has been passed on .... after giving you

opportunity U/s 144 BBMP Act 2020, the copy of which has been served on

you, in respect of the below-mentioned property.

Sl

No.

Description

As per returns

computed &

paid

Computation as

per RI report (Rs.)

1.

Assessment of Residential

properties for categories I, II,

III, IV

2.

Assessment

of

Non-

Residential

Properties

for

Categories V, VI, IX (ii, iii, iv),

XVII

3.

Assessment of Non-

Residential Properties for

Categories VII, VIII, IX (i), X,

XI, XII

4.

Assessment of Excess

Vacant and Vacant Land not

built

upon Category XIII

5.

Assessment of Vacant Land

at prescribed rates.

6

Tax onTelecommunication

Towers

7.

Tax on Billboard/hoarding

8

Property Tax

41

9

Cess (At 26% from 2021-

22 onward and 24 % prior to

that AY)

10

Total Property tax with Cess

You are directed to pay the property tax due, penalty and interest. The

following amount is due.

Sl.

No

Description

Amount

1.

Difference Property Tax

Rs.

2.

Cess (At 26% from 2021-

22

onward and 24 % prior to that

AY)

Rs.

3.

Penalty (equal to Difference

Property tax due)

Rs.

4.

Interest ^*(calculated as on

date of this notice generation)

Rs.

5.

Solid Waste Management

Cess

Total

Rs.

* Actual interest will be calculated as on the date of payment.

Therefore, you are hereby informed to remit the said amount, of

Rs……..................... (Payable together with interest calculated up to the

date of payment) Online or by way of challans payable at designated bank

branches within 30 days failing which further needful action under BBMP Act

2020, would be initiated.

You may note that failure to pay the above-mentioned tax makes you

liable for the following actions in order to recover the same. Treat this as a

notice for the same.

i. Distraint & sale of your moveable properties.

ii. Attachment of your immovable properties.

iii. Attachment of your bank accounts.

iv. Criminal prosecution under section 326 of the BBMP Act 2020.

Assistant Revenue Officer

Sub-division

Bruhat Bengaluru Mahanagara Palike

To

42

Form-8

(See rule 8)

PANCHANAMA FOR SERVICE OF NOTICE OF DEMAND ISSUED UNDER

SECTION 156(1) OF THE BRUHAT BENGALURU MAHANAGARA PALIKE

ACT, 2020

-

We, the following Panchas, presented ourselves being requested by

Sri/Smt.----- ---------------------------------------------------- ,

who

identified

himself/herself as the ------------------------------------ ---------------------------------

------------(Designation & Office) of the Bruhat Bengaluru Mahanagara Palike

and showed us the Notice of Demand issued in the name of Sri/Smt.- -

, dated; under section 156(1) of the said Act for payment

of property tax outstanding in respect of the property situated at

-

-

-

-

Sl

No.

Name & address of the Pancha

Identity card

no/Mobile

No.

1

2

1.

The said Sri/Smt. -

called out the owner and the person in possession of the above-mentioned

immovable property in our presence and the said Demand Notice could not be

served on the person named therein because, ------------------------

-

-

-

-

2.

Hence the said Sri/Smt --------------------------------------------------------

------proceeded to serve the said Demand Notice by Affixing a copy of the said

Notice on the conspicuous part of the said property in our presence which we

confirm by affixing our signatures herein below.