Section 105(8) in Karnataka Municipalities Act, 1964
(8)The property tax shall be paid by the person primarily liable within ninety days after the commencement of every year, [If default is made in making payment the person liable to pay shall pay a penalty at the rate of two percent per month of the amount of tax remaining unpaid after the expiry of the period] [Inserted by Act 31 of 2003 w.e.f. 16.6.2003.]
