Section 143 in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
143. published in the public domain for the notice of all the concerned.
Levy of cesses.- (1) The corporation may, in addition to the tax leviedunder this Act, levy and collect the following cesses namely:-(a)Infrastructure cess at such rate but not exceeding ten percent asnotified by the Government, which may be prescribed on every motor vehiclesuitable for the use on roads within the city and different rates may be prescribedin different classes of motor vehicles;(b)Solid waste management cess at such rate but not exceeding tenpercent of the property tax as notified by the Government, on every owner oroccupier of land or building or both in the city for the purpose of collection,transportation and disposal of solid waste and different rates may be prescribedin different classes of lands or buildings or in different areas; and(c)Levy Urban Transport Cess at such rate as notified by theGovernment;(2)All monies collected in form of cess shall be credited to a separate headof account and shall be known as the respective cess fund.(3 )The cess levied under subsection (1) shall be accessed and collected insuch manner as may be prescribed.(4)Notwithstanding anything contained in this section, any person
