Section 112A(8) in Karnataka Municipal Corporations Act, 1976
(8)In order to facilitate filing of a return by an owner or occupier of any [building or vacant land] [Substituted by Act 32 of 2003 w.e.f. 19.11.2001.] and assessment of property tax under this section, the corporation shall, from time to time issue guidelines for determining the taxable capital value and property tax payable thereon.
