Section 18A(5) in Karnataka Town and Country Planning Act, 1961
(5)The State Government may exempt any Board Authority or Body constituted by or under any law and owned or controlled by the State Government or the Central Government or an infrastructure Projects promoted or implemented by any company or person and approved by the State Government or Central Government from the payment of cess or surcharge leviable under sub-section (1)] [Inserted by Act 23 of 2004 w.e.f. 3.06.2004]