Section 102C in Karnataka Municipal Corporations Act, 1976
102C. Establishment of the Board.
(1)The State Government may, by notification establish, for the purposes of this Chapter, a Board to be called the Karnataka Property Tax Board.(2)The Board shall be a body corporate with perpetual succession and a common seal and may sue or be sued in its corporate name and shall be competent to acquire, hold and dispose of any property, both movable and immovable, to enter into contracts and to do all things necessary for the purposes of this Act.(3)The Head quarters of the Board shall be at Bangalore with branches at such other places as it deem necessary.
