Section 105(5) in Karnataka Municipalities Act, 1964
(5)When making an assessment of tax under sub-section (3) or (4), the Municipal Commissioner or the Chief Officer, as the case may be, or the authorised officer may also direct the owner or occupier to pay in addition to the tax assessed a penalty,-(a)[ at the rate of two per cent per month of the amount of property tax assessed and due in case of failure to pay amount of property tax due and to submit a return] [Substituted by Act 31 of 2003 w.e.f. 16.6.2003.];(b)not exceeding two times the amount of difference between the tax assessed and the tax paid along with his return in the case of submitting knowingly an incorrect or incomplete return.(c)[ One hundred rupees in case of failure to submit return after payment of property tax in full] [Inserted by Act 31 of 2003 w.e.f. 16.6.2003.]
