Section 323(2)(e) in Karnataka Municipalities Act, 1964
(e)prescribing the assessment, levy and collections of taxes in the [municipal area] [Substituted by Act 36 of 1994 w.e.f. 1-6.1994.], the circumstances in which exemption will be allowed, the conditions on which and extent to which remissions will be granted and the system on which refunds will be allowed and paid, in respect of such taxes; the limits of the charges or payments to be fixed in lieu of any tax under section 139, the fees for notices demanding payments due on account of any tax and for the issue and execution of warrants of distress and the rates to be charged for maintaining any live-stock distrained and the time at which and the mode in which such taxes, charges, payments, fees or rates shall be levied or recovered or be payable and the persons authorised to receive payment of the same and the manner in which auctions of movable and immoveable property under section 144 shall be held;