Section 189 in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
189. him as being true and complete.
(10)Notwithstanding anything contained in this Act the Government mayprescribe the form and the manner in which every owner or occupier who is liableto pay the property tax under this Act shall submit a return every year to theChief Commissioner, Bruhat Bengaluru Mahanagara Palike or to the officer oragency authorized by him in this behalf.(11)In order to facilitate filing of return by an owner or occupier of anybuilding or vacant land or both and assessment of property tax under thissection, the Chief Commissioner shall from time to time issue guidelines fordetermining the unit area value and property tax payable thereon.(12)Every return filed by a owner or occupier of a residential building otherthan commercial building shall be deemed to have been assessed to tax except incases where the Chief Commissioner or authorised officer may take-up orauthorise subordinate officers of not less than ten percent of the cases forrandom scrutiny of the returns filed in the manner prescribed:Provided that, the Chief Commissioner may suo moto or otherwise hasreason to believe that there is an evasion of tax by the owner or occupier, he maycause inspection of such building and assess the tax.(13)For the purpose of random scrutiny of the return filed or in cases wherereturns are not filed as required under sub-section (7) in respect of any buildingsor lands or both, the Chief Commissioner or any person authorized by him in thisbehalf may enter, inspect, survey or measure any land or building after givingnotice to the owner or occupier and the owner or occupier shall be bound tofurnish necessary information required and based on such inspection andinformation collected, he shall assess the property tax subject to sub-section (5)and send a copy of the order of assessment to the owner or occupier concerned.Such entry into and upon any building or vacant land shall be made betweensunrise and sunset.(14)If the occupier of the property, refuses to allow the authorised officer toenter to inspect the premises, the officer after giving reasonable opportunity shallrecord the refusal and shall proceed to assess the property to the best of hisjudgement:Provided that in the case of buildings used as human dwelling due regardshall be paid to the social and religious customs of the occupiers and noapartment in the actual occupancy of a woman shall be entered until she hasbeen informed that she is at liberty to withdraw and every reasonable facility hasbeen afforded to her for withdrawing.(15)Upon random scrutiny, if the authorized officer has reasons to believethat any return furnished, which is deemed as assessed, is incorrect or has beenunder assessed resulting in evasion of property tax,-(a)may, on the basis of information available on record and afterphysical inspection proceed to re-assess the property, in the mannerprovided under this section;(b)if the tax-reassessed is more than Five percent than the taxremitted along with the returns, the evaded tax shall be payable togetherwith a penalty of not less than twice the tax so evaded payable alongwithinterest for the difference in tax paid and payable calculated at ninepercent per annum;(c)if upon inspection and re-assessment as made under this sectionby the Chief Commissioner or the authorized officer, shall issue a notice of
