Section 144(4) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(4)Notwithstanding anything contrary contained in this Act, subject tosuch exemptions provided under this Act and such rules as may be prescribed,the property tax of all buildings or vacant lands or both situated within the city ofBruhat Bengaluru Mahanagara Palike area shall be levied every year in thefollowing manner.
