Section 189(10) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(10)Notwithstanding anything contained in this Act the Government mayprescribe the form and the manner in which every owner or occupier who is liableto pay the property tax under this Act shall submit a return every year to theChief Commissioner, Bruhat Bengaluru Mahanagara Palike or to the officer oragency authorized by him in this behalf.
