ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ
(2024gÀ
ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ ಅඌඛಯಮ
ಅඌඛಯಮ 53)ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല ಡฤ ಒಂൿ เඒಯಕ
ಇย ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ ಹ൬
ඩยಃ ಅඌඛಯಮ, 2020 (202
ഴโൿ ಕ౨฿ಜฆโದคಂದ
ಇൿ ූರತ ಗಣฃಜದ ಎಪ౭౨ೖದඡ ವಷბದย ಕකბಟಕ
ಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย
1. ౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ
ಮನಗರ ඩยಃ (ಎರಡඡ ൟൿ౪ಪല
(2)
ಇൿ
2024ರ
ಪౣಂಬฑ
ූเಸತಕౙൿ౪.
2. 144ඡ ಪಕರಣದ ൟൿ౪ಪല
ಅඌඛಯಮ, 2020 (2020ರ ಕකბಟಕ ಅඌඛಯಮ
(i) (8)ඡ ಉಪಪಕರಣದ
ಎಂದฉ:-
“ಅಲං ಪฏൡ, ಸ౷ൡ౨ คಡಯඝ౬ ඩವൟಸฤ ෩ಲ൫ ຄൕಛರකದ
ವ౾౨, เವರಪഔౣಯඝ౬ ಸยವ ಮൡ౨ ಸ౷ൡ౨ คಡಯඝ౬ ඩವൟವ ತฆ฿ಯ
෴โඃ ಸಮಯದย, ඩยಃಡ ർಯ ലದ ກನ ಸ౷ൡ౨ คಡಯย ಆ ෩
ಉಂഓದ ෬ಲ౭ಟౣඝ౬ ൞කಜ ತನ౬
¨sÁUÀ–4ಎ
Part – IVA
BENGALURU,THURSDAY
(1)
⁎ೕಷ ಾಜῡ ಪ⁀ῢ⁓
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
ºÀ¢£ÁgÀ£Éà «zsÁ£À¸À¨sÉ
LzÀ£Éà C¢üªÉñÀ£À
ಂಗิฆ ಮನಗರ ඩยಃ (ಎರಡඡ ൟൿ౪ಪല) เඒಯಕ
gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-47)
ಂಗิฆ ಮನಗರ ඩยಃ ಅඌඛಯಮ, 2020 (202
ಮತ౨ౣ ൟൿ౪ಪല ಡฤ ಒಂൿ เඒಯಕ.
ಇย ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ ಹ൬ ಂಗิฆ ಮನಗರ
20ರ ಕකბಟಕ ಅඌඛಯಮ 53)ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല
ഴโൿ ಕ౨฿ಜฆโದคಂದ;
ಇൿ ූರತ ಗಣฃಜದ ಎಪ౭౨ೖದඡ ವಷბದย ಕකბಟಕ
ಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย:-
౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಹ൬
ൟൿ౪ಪല) ಅඌඛಯಮ, 2024 ಎಂൿ ಕฉಯತಕౙൿ౪
ರ
ಪౣಂಬฑ
24ඡ
ൽකಂಕൽಂದ
೦คಡ
ීൽฆโർಜ
ඡ ಪಕರಣದ ൟൿ౪ಪല.- ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ
ರ ಕකბಟಕ ಅඌඛಯಮ 53)ರ 144ඡ ಪಕರಣದย
ಆචಯย ಈ ෨ಂൽನ ಪฏൡಕವඝ౬
ಸ౷ൡ౨ คಡಯඝ౬ ඩವൟಸฤ ෩ಲ൫ ຄൕಛರකದ
เವರಪഔౣಯඝ౬ ಸยವ ಮൡ౨ ಸ౷ൡ౨ คಡಯඝ౬ ඩವൟವ ತฆ฿ಯ
ඩยಃಡ ർಯ ലದ ກನ ಸ౷ൡ౨ คಡಯย ಆ ෩
ಉಂഓದ ෬ಲ౭ಟౣඝ౬ ൞කಜ ತನ౬ ಸ౷ಂತ เವರಪഔౣಯඝ౬ ಪคಷౙคโൿ
12
2024
21
1946)
Y, 12, DECEMBER, 2024 MARGASHIRA, 21, SHAKAVARSHA, 194
เඒಯಕ, 2024
20ರ ಕකბಟಕ
ಂಗิฆ ಮನಗರ
ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല
ಇൿ ූರತ ಗಣฃಜದ ಎಪ౭౨ೖದඡ ವಷბದย ಕකბಟಕ ฃಜ เඋನ
ಈ ಅඌඛಯಮವඝ౬ ಹ൬ ಂಗิฆ
ಎಂൿ ಕฉಯತಕౙൿ౪.
ඡ
ൽකಂಕൽಂದ
೦คಡ
ීൽฆโർಜ
ಂಗิฆ ಮನಗರ ඩยಃ
ඡ ಪಕರಣದย,-
คಸತಕౙൿ౪,
ಸ౷ൡ౨ คಡಯඝ౬ ඩವൟಸฤ ෩ಲ൫ ຄൕಛರකದ
เವರಪഔౣಯඝ౬ ಸยವ ಮൡ౨ ಸ౷ൡ౨ คಡಯඝ౬ ඩವൟವ ತฆ฿ಯ
ඩยಃಡ ർಯ ലದ ກನ ಸ౷ൡ౨ คಡಯย ಆ ෩ಲಕ
คโൿ, ಸದค
46)
.606
No.606
2
ಪคಷౙರൕ
ඩยಃಯ
෩ಲಕ
(15)ඡ
ಉಪ-ಪಕರಣದലಯย
ಡมದ
ಪคಷౙರൕಛಜ ಅನ౷ಯ฿ಞ๋ತ ಅඃ ಬല ಮൡ౨ ඈಡಃౙ ຄൕ෴ಜರತಕౙൿ౪.
ಪคಷౙೃತ
เವರಪഔౣಯඝ౬
ಸ౷ൡ౨
คಡർರನ
෩ಲಕ
เವರಪഔౣ ಎಂ්ർಜ
ಪคಗಸತಕౙൿ౪
ಟ
ඩยಃ
ಅದඝ౬
(15)ඡ
ಉಪ-ಪಕರಣದല ಪคಷౙคವ ಹಕౙඝ౬ ౽౪คಸತಕౙൿ౪.”
(ii) (15)ඡ ಉಪ-ಪಕರಣದย () ಘಡದยನ ಏಳඡ ಪฏൡಕದ ಬದยಡ ಈ
෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“ಅಲං ಪฏൡ, ಒಂൿ คಯ ಕಮ฿ಜ, ಎม คಡ ౨ർರฆ, คಡ
ඛಧბคಸൽฆವ ಸ౷ൡ౨ಗำ ಮൡ౨ ತಮ คಡ ඩವൟಡ ීඌඈ ಇಂൽನವฉಡ ಮฆ
คಡ
ඛಧბರൕಛಜ
ຄൕಛರฃದವರ
ಸฤ฿ಜ,
ඩವൟ෴ಗದ
คಡ,
คಡ
ඛಧბคಸൽฆವ ಸ౷ൡ౨ ಟ ಮฆคಡ ඛಧბರൕಛಜ ඩವൟಸ౽ದ ಸ౷ൟ౨ನ ಀคൡ
30ඡ ನๅಂಬฑ 2024 ರವฉಡ ലದ ඩವൟಗัಛಜ ಈ ෨ಂൽನ ಸലยಃಗಳඝ౬
ඛೕಡತಕౙൿ౪, ಎಂದฉ:-
(i)
ඩವൟಸಬർದ
ඈಡโ
ಒಂൿ
ವಷბಃౙ
ಒಂൿ
ඞฆ
งඩಗะಜರತಕౙൿ౪; ಮൡ౨
(ii) ඩವൟಸಬർದ ಬലಯඝ౬ ಮක౬ ಡತಕౙൿ౪.
ಅಲං ಪฏൡ, ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ (ಎರಡඡ ൟൿ౪ಪല)
ಅඌඛಯಮ, 2024ರ ඩฏಭಁౙ ෮ದฤ ಈ ಘಡದ ಅലಯย ಒಂൿ คಯ ಕಮದ
ಪೕಜನವඝ౬
ಈಛಗศ
ಪഷದ
ಸ౷ൡ౨ಗิ
ಸಹ
෬ยನ
ಸലยಃಗัಡ
ಅಹბ฿ಗತಕౙൿ౪ ಟ ಅಂಥ ಸ౷ൡ౨ಗำ ඩವൟದ ෴โඃ ກೋವค ඈಡವඝ౬
ಅඃ ಸ౷ൟ౨ನ ಅಥ฿ ಅඃ ยೕಕನ ෬ว ඩยಃಡ ಬರ౽ಜฆವ ෴โඃ ತಛං
ಅಥ฿ ಭเಷದ ತಛංಡ ಮฆຄಂൽಃ ലಆಳತಕౙൿ౪.”
3. ඛರಸನ ಮൡ౨ ಉัเಃಗำ.- (1) ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ
(ൟൿ౪ಪല) ಅඋඃಶ, 2024 (2024ರ ಕකბಟಕ ಅඋඃಶ .01)ඝ౬ ಈ ෩ಲಕ
ඛರಸನತัಸมಜං.
(2) ಅಂಥ ඛರಸನโ ಏඡ ಒಳತಂലದ౪ง ಸದค ಅඋඃಶದ ಅലಯย
ൟൿ౪ಪല෴ඈ ಏඡ ലದ౪ง ಅಥ฿ ෴โඃ ಕಮವඝ౬ ಅತಂലದ౪ง ಈ
ಅඌඛಯಮದ ಅലಯย ൟൿ౪ಪല෴ඈ ෩ಲ ಅඌඛಯಮದย ಡมಜං
ಅಥ฿ ಅತಳมಜං ಎಂൿ ූเಸತಕౙൿ౪.
3
ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ
[
ಸ౷ൡ౨ คಡಯ เඌเಃ ಮൡ౨ ಗಹ, คಡ ౾ಗಳ ವมൟಡ ීಧಪಟౣ
ಉಪීಧಗಳඝ౬ ಟ ಎม คಡ ౨ർರฆ, คಡ ඛಧბคಸൽฆವ ಸ౷ൡ౨ಗำ ಮൡ౨
ತಮ
คಡ
ඩವൟಡ
ීඌඈ
ಇಂൽನವฉಡ
ಮฆ
คಡ
ඛಧბರൕಛಜ
ຄൕಛರฃದವರ ಸฤ฿ಜ ಒಂൿ คಯ ಕಮದ ಉಪීಧಃౙ ීಧಪಟౣಂ
ಅโಗಳยฆವ
ಅಸ౭ಷౣಂർಜ,
ಅඌඛಯಮದ
ಉಪීಧಗಳ
ಅඝನದย
ಉದเವ ൧ಂದฉಯඝ౬ ඛ฿คಸฤ ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ
ಅඌඛಯಮ, 2020 (2020ರ ಕකბಟಕ ಅඌඛಯಮ 53)ඝ౬ ൟൿ౪ಪല ഴโൿ
ಅವಶಕๅಂൿ ಪคಗං.
เಷಯโ ൡൡბಸ౷งಪർ౪ದ౪คಂದ ಮൡ౨ ಕකბಟಕ เඋನಡಲದ ಉಭಯ
ಸದನಗำ ಅඌๆಶನದย ಇಲൽൿ౪ದคಂದ, ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ
(ൟൿ౪ಪല) ಅඋඃಶ, 2024 (2024ರ ಕකბಟಕ ಅඋඃಶ .01)ඝ౬ ෬ยನ
ಉං౪ೕಶಗಳඝ౬ ඌโದ౽ౙಜ ಪಌඪಸมಜൡ౨.
ಈ เඒಯಕโ ಅඋඃಶದ ಬದย เඒಯಕ฿ಜං.
ಆದ౪คಂದ ಈ เඒಯಕ.
ಆ൮ბಕ ೦ౢಪನ ಪತ
ಪ౨เತ ๎ಸකತಕ ಕಮൽಂದ ෴โඃ ກನ ๅಚโ ಉಂഓಞโൽಲ.
4
ಕකბಟಕ เඋನ ಸොಯ ౽ಯბ เඋನ ಮൡ౨ ನಡವัಃ ඛಯಮಗಳ 80ඡ
ඛಯಮದ (1)ඡ ಉಪඛಯಮದ ෩ಲಕ ಅಗತಪലಸมඈ เವರ൏ತಕ ຂัಃ.
ಸ౷ൡ౨ คಡಯ เඌเಃ ಮൡ౨ ಗಹ, คಡ ౾ಗಳ ವมൟಡ ීಧಪಟౣ
ಉಪීಧಗಳඝ౬ ಟ ಎม คಡ ౨ർರฆ, คಡ ඛಧბคಸൽฆವ ಸ౷ൡ౨ಗำ ಮൡ౨
ತಮ
คಡ
ඩವൟಡ
ීඌඈ
ಇಂൽನವฉಡ
ಮฆ
คಡ
ඛಧბರൕಛಜ
ຄൕಛರฃದವರ ಸฤ฿ಜ ಒಂൿ คಯ ಕಮದ ಉಪීಧಃౙ ීಧಪಟౣಂ
ಅโಗಳยฆವ
ಅಸ౭ಷౣಂർಜ,
ಅඌඛಯಮದ
ಉಪීಧಗಳ
ಅඝನದย
ಉದเವ ൧ಂದฉಯඝ౬ ඛ฿คಸฤ ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ
ಅඌඛಯಮ, 2020 (2020ರ ಕකბಟಕ ಅඌඛಯಮ 53)ඝ౬ ൟൿ౪ಪല ഴโൿ
ಅವಶಕๅಂൿ ಪคಗං.
เಷಯโ ൡൡბಸ౷งಪർ౪ದ౪คಂದ ಮൡ౨ ಕකბಟಕ เඋನಡಲದ ಉಭಯ
ಸದನಗำ ಅඌๆಶನದย ಇಲൽൿ౪ದคಂದ, ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ
(ൟൿ౪ಪല) ಅඋඃಶ, 2024 (2024ರ ಕකბಟಕ ಅඋඃಶ .01)ඝ౬ ෬ยನ
ಉං౪ೕಶಗಳඝ౬ ඌโದ౽ౙಜ ಪಌඪಸมಜൡ౨.
ല.ಃ. ๏ವಀฑ
ಉಪ ෨ಖൟ
JA.PÉ. «±Á¯ÁQë
PÁAiÀÄðzÀ²ð
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
5
ಅඝීಧ
ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ ಅඌඛಯಮ, 2020
(2020ರ ಕකბಟಕ ಅඌඛಯಮ 53)ರ ಉඁತ ූಗ
XX XX XX
144. ಕಟౣಡಗำ ಅಥ฿ ේ෦ ಅಥ฿ ಎರಡರ ෬ยನ คಡಯ เವರൕ ಮൡ౨ ವಗბ.-
XX
XX
XX
(8) ಸ౷ൡ౨ คಡಯඝ౬ ඩವൟ ಡฤ ෩ಲ൫ ຄൕಛರකದ ವ౾౨, คಡಯඝ౬ ಎರഴ
ಸಮකದ ಉൡಗಳย ലಂി റෆౣ ෩ಲಕ ಅಥ฿ ಇ-ඩವൟಯ ෩ಲಕ ඩವൟ ಡತಕౙൿ౪.
෮ದಲචಯ ಉತඝ౬ ಪൟ ಆ൮ბಕ ವಷბದ ෬ 30 ฌಳಡ ಮൡ౨ ಎರಡඡ ಉತඝ౬ ನๅಂಬฑ 29ฌಳಡ
ඩವൟ ಡತಕౙൿ౪. ಆർಟ ಸ౷ൡ౨ คಡಯඝ౬ ඩವൟ ಡฤ ෩ಲ൫ ຄൕಛರකದ ยೕಕඝ
ಅಥ฿ ಅඌෟೕಗർರඝ ಅಥ฿ ವ౾౨ ಒಂඃ ಉൟನย ർಯ ഴโದඞ౬ ಆౙ
ലಆಳಬൿ.
ಪฏൡ, คಡಯඝ౬ ඩವൟ ಡฤ ຄൕಛರකದ ยೕಕඝ ಅಥ฿ ಅඌෟೕಗർರඝ ಪൟ
ವಷბದ ඩฏಭದ ൽකಂಕൽಂದ ಒಂൿ ൟಂಗูಳಡ เವರ ಪತವඝ౬ ಸยದฉ ಮൡ౨ ಇലೕ ವಷბದ ಸ౷ൡ౨
คಡಯඝ౬ ಸಹ ඩವൟ ലದฉ, ಆತඝ ർಯ ಡತಕౙ คಡಯ ෬ว ๕ಕറ ಐದರౣ
ค෴ಯൟಯඝ౬ ಆತඛಡ ඛೕಡತಕౙൿ౪.
ಮൢ౨ ಪฏൡ, ಸ౽ბರโ ඩยಃಯ ๏මರ౺ನ ෬ว, ಅඌಚචಯ ෩ಲಕ ෴โඃ
ಹಣ౽ ವಷბಗัಡ ීඌඈ ඈಡเಲං ಸ౷ൡ౨ คಡಯඝ౬ ඩವൟ ಡฤ ಮൡ౨ ๕ಕಡ
ಐದರౣ ค෴ൟ ಲಭವඝ౬ ಪഷಯฤ ౽ಲಪค෦ൟಯඝ౬ เಸ౨คಸಬൿ.
XX XX XX
(15) ಅඛ๏ತ คೕൟಯ ಪค๏ೕಲචಯ ෬ว, ಅඌಂತ ಅඌ౽ค ಒದಜฆವ ෴โඃ เವರ
ಪഔౣಃಗಳ ಲ ඛಧბರൕ ತඩ౭ಜං ಎಂൿ ඦಬฤ ౽ರಣಗัๅ ಎಂ්ർಜ ූเದ౪ย ಅಥ฿
ಸ౷ൟ౨ನ คಡಯඝ౬ ತඪ౭ವ ಪค൏ಮ฿ಜ ಕല෫ ඛಧბರൕ ಯඝ౬ ലದ౪ย,-
(ಎ) ർಖวಯย ಲಭเฆವ ൟಯ ಆඋರದ ෬ว ಪತౘ ತඩಸൕಯ ತฆ฿ಯ, ಈ
ಪಕರಣದ ෬ฉಡ ಉಪීඌದ คೕൟಯย ಸ౷ൟ౨ನ ඬට ඛಧბರൕಯඝ౬ ෨ಂൿವคโൿ;
() คಡಯ ඬට ඛಧბರൕ เವರಪഔౣಃಗูಂൽಡ ಸยಸมದ คಡಜಂತ ๕ಕറ ಐದ౾ౙಂತ
ກೈಜದ౪ย, ීಧಪಟౣ ವ౾౨ ತඪ౭ದ คಡಯ ෮ತ౨ದ ಎರಡರౣ ವಷბಃౙ ๕ಕറ ಒಂಬತ౨ರ
ಬലಯย ർಯഴโದಃౙ ຄൕಛರකಜರತಕౙൿ౪.
XX XX XX
ಅಲං ಪฏൡ ಒಂൿ คಯ ಕಮ฿ಜ ಎม คಡ ౨ർರฆ, คಡ
ඛಧბคಸൽฆವ ಸ౷ൡ౨ಗำ ಮൡ౨ ತಮ คಡ ඩವൟಡ ීඌඈ ಇಂൽನವฉಡ ಮฆ
คಡ ඛಧბರൕಛಜ ຄൕಛರฃದವರ ಸฤ฿ಜ, ඩವൟ෴ಗದ ಅಥ฿ ಮฆคಡ
ඛಧბคฆโದ౽ౙಜ
ಈ
ಪಕರಣದലಯย
ർಯ
ഴโದಃౙ
ಅನ൭
ຄൕ෴ಜฆವ ಬലಯඝ౬ 31ඡ ೩ษ 2024 ರವฉಡ ലದ ඩವൟಗัಛಜ เකൟ
ඛೕಡತಕౙൿ౪:
XX XX XX
6
KARNATAKA LEGISLATIVE ASSEMBLY
SIXTEENTH LEGISLATIVE ASSEMBLY
FIFTH SESSION
THE BRUHAT BENGALURU MAHANAGARA PALIKE (SECOND AMENDMENT)
BILL, 2024
(LA Bill No. 47 of 2024)
A Bill further to amend the Bruhat Bengaluru Mahanagara Palike Act, 2020
(Karnataka Act No. 53 of 2020).
Whereas it is expedient further to amend the Bruhat Bengaluru
Mahanagara Palike Act, 2020 (Karnataka Act 53 of 2020) for the purposes
hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the seventy fifth year of
the Republic of India as follows:-
1. Short title and commencement.- (1) This Act may be called the Bruhat
Bengaluru Mahanagara Palike (Second Amendment) Act, 2024.
(2) It shall be deemed to have come into force with effect from 24th day of
September, 2024.
2. Amendment of section 144.- In the Bruhat Bengaluru Mahanagara
Palike Act, 2020 (Karnataka Act 53 of 2020), in section 144,-
(i) in sub-section (8), the following proviso shall be inserted at the end,
namely:-
“Provided also that, the person primarily liable to pay the property tax may,
at any time subsequent to filing of the return and payment of the property tax,
suo-motu revise his own return upwards thereby resulting in more property tax
payment to the Corporation, the said revision shall be liable to the same interest
and penalty as is applicable for the revision done under sub-section (15) by the
Corporation. The revised return shall be treated as the return by the property tax
payer and the Corporation reserves the right to revise it under sub-section (15).”
(ii) in sub-section (15), in clause (b), for the seventh proviso, the following
shall be substituted namely:-
“Provided also that, as a one-time measure, in order to bring all the tax
defaulters, un-assessed properties and those liable for re-assessment up-to-date
with respect to their tax payments, there shall be following relaxations for the
payments made until 30th November 2024, towards the unpaid tax, the un-
assessed property and the property paying for re-assessment, namely:-
(i)
the penalty payable shall be rupees one hundred per year; and
(ii)
the interest payable shall be waived off.
Provided also that, the properties which have already availed the benefits of
one time measure under this clause before the commencement of the Bruhat
Bengaluru Mahanagara Palike (Second Amendment) Act, 2024, shall also be
7
eligible for above relaxations and any excess penalty paid by such properties shall
be readjusted against any outstanding demand or future demand of the
Corporation on the same property or the same owner.”
3. Repeal and savings.- (1) The Bruhat Bengaluru Mahanagara Palike
(Amendment) Ordinance, 2024 (Karnataka Ordinance No. 01 of 2024) is hereby
repealed.
(2) Notwithstanding such repeal anything done or any action taken under
the Principal Act, as amended by the said Ordinance, shall be deemed to have
been done or taken under the Principal Act, as amended by this Act.
STATEMENT OF OBJECTS AND REASONS
Chapter XIII of the Bruhat Bengaluru Mahanagara Palike Act, 2020
(Karnataka Act 53 of 2020) contains provisions relating to levy and collection of
property tax, advertisement fee, levy and collection, recovery and disposal of
appeals. Extension of last date for One Time Settlement scheme is proposed as it
was observed that a large number of property owners tried to avail benefit of this
scheme in last few days but could not because of server issues. Suo-moto revision
provision has been brought in to facilitate vigilant property owners who would
like to do upward revision of their property tax payment on their own. Further, as
a one-time measure to bring penalties on the revision cases and un-assessed
properties on par with defaulter cases with the penalty of rupees one hundred per
year is proposed.
As the matter was urgent and both the Houses of the State Legislature were
not in session, the Bruhat Bengaluru Mahanagara Palike (Amendment)
Ordinance, 2024 (Karnataka Ordinance 01 of 2024) was promulgated to achieve
the above object.
This Bill seeks to replace the above ordinance.
Hence, the Bill.
FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed legislative measure.
8
EXPLANATORY STATEMENT AS REQUIRED BY SUB-RULE (1) OF RULE 80
OF THE RULES OF PROCEDURE AND CONDUCT OF BUSINESS IN THE
KARNATAKA LEGISLATIVE ASSEMBLY.
Chapter XIII of the Bruhat Bengaluru Mahanagara Palike Act, 2020
(Karnataka Act 53 of 2020) contains provisions relating to levy and collection of
property tax, advertisement fee, levy and collection, recovery and disposal of
appeals. Extension of last date for One Time Settlement scheme is proposed as it
was observed that a large number of property owners tried to avail benefit of this
scheme in last few days but could not because of server issues. Suo-moto revision
provision has been brought in to facilitate vigilant property owners who would
like to do upward revision of their property tax payment on their own. Further, as
a one-time measure to bring penalties on the revision cases and un-assessed
properties on par with defaulter cases with the penalty of rupees one hundred per
year is proposed.
As the matter was urgent and both the Houses of the State Legislature were
not in session, therefore the Bruhat Bengaluru Mahanagara Palike (Amendment)
Ordinance, 2024 (Karnataka Ordinance 01 of 2024) was promulgated to achieve
the above object.
D. K. SHIVAKUMAR
DEPUTY CHIEF MINISTER
M.K. VISHALAKSHI
Secretary
Karnataka Legislative Assembly
9
ANNEXURE
THE EXTRACT FROM THE BRUHAT BENGALURU MAHANAGARA PALIKE
ACT, 2020 (KARNATAKA ACT NO. 53 OF 2020)
X X XX
XX
144. Description and class of tax on buildings or land or both.- XX XX
XX
(8) The person primarily liable to pay the property tax, shall pay the tax in
two equal installments through demand draft or E-Payment. The first being
before 30th May and second by 29th November of each financial year. However, the
owner or occupier or person primarily liable to pay property tax may choose to
pay in one installment:
Provided that if the owner or occupier who is liable to pay property tax files
return and also pays property tax for the whole year, within one month from the
date of commencement of each year he shall be allowed a rebate of five per cent
on the tax payable by him.
Provided further that the Government may on the recommendation of the
Corporation by notification extend the time limit for payment of property tax
without penalty and for the benefit of Five percent rebate in respect of any
financial year.
X X XX
XX
(15) Upon scrutiny, if the authorized officer has reasons 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 and after physical
inspection 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 un-
assessed and outside the taxable property records list 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
X X XX
XX
Provided also that as a one-time measure, in order to bring all the tax
defaulters, un-assessed properties and those liable for reassessment up-to-date
with respect to their tax payments, the interest otherwise liable to be paid under
this section for unpaid or reassessed tax, shall be exempted for the payments
made until 31st July 2024.
X X XX
XX
ಮುದῢಕರುಾಗೂಪῢ΅ಾಶಕರು:- ಸಂಕಲಾ⁃΅ಾ⁋ಗಳು, ಕಾῇಟಕ ಾಜῡಪತῢ, ಸ΅ಾῇ⁋⁓ೕಂದῢಮುದῢῺಾಲಯ, ಂಗಳೂರು
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
THAMMAIAH
Digitally signed by THAMMAIAH
DN: c=IN, st=Karnataka, 2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16, postalCode=560059,
street=BANGALORE, pseudonym=ca58c76cf7e2445d7a4f3f51407e025e,
serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729eddea0c1b5098e0, ou=GOVERNMENT OF KARNATAKA,
o=GOVERNMENT OF KARNATAKA, cn=THAMMAIAH
Date: 2024.12.16 15:29:46 +05'30'