Section 194(2) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(2)Notwithstanding anything contained in the foregoing provisions of thisChapter, the Corporation may exempt fifty percent of the property tax on any one of theland or building belonging to an ex-serviceman or family of a deceased ex-serviceman, inthe manner as may be prescribed.Explanation.- For the purpose of this sub-section,-(a)“ex-serviceman” means a person who has served in any rank in the regularArmy, Navy and Air Force of the Union and includes a person who has served in DefenceSecurity Corps, the General Reserve Engineering Force, the Lok Sahayak Sena and ParaMilitary Forces;(b)“family of the deceased ex-serviceman” means the father, mother, thesurviving spouse and minor children of the deceased ex-serviceman:Provided that, in respect of a building, it must be used by the ex-serviceman or member of the family of a deceased ex-serviceman for the purposeof their residence:Provided further that, the ex-serviceman or his family as the case may be shallsubmit a certificate from Sainik Welfare Board, Karnataka that he,-(i)is an ex-serviceman or as the case may be he is a member of the family ofthe deceased ex-serviceman;(ii)is a permanent resident of Karnataka; and(iii)is residing in such building.195
