Section 2(41A) in Karnataka Municipal Corporations Act, 1976
(41A)["Taxable capital value" means the [value of any building including any land occupied by it or vacant land or both] [Inserted by Act 31 of 2001 w.e.f. 19.11.2001.] fixed in accordance with the provisions of this Act and the rules for the purpose of assessment of property tax."]
