Section 121 in The Karnataka Prohibition Act, 1961
121. Employment of additional Police.—
(1)If the State Government is satisfied that the inhabitants of any area are concerned in the commission or abetment of any of the offences punishable under sections 58 to 63, the State Government may, by notification, direct the employment of additional police for such period as it thinks fit.(2)The cost of such additional police shall, if the State Government so directs, be either in whole or in part defrayed by a tax imposed on the persons herein below mentioned or by a rate assessed on the property of such persons or both by a tax and by a rate so imposed and assessed, and charged,-(a)either generally on all persons, who are inhabitants of the local area to which such notification applied; or(b)specially on any particular section or sections, or class or classes of such persons and the State Government may direct the proportions in which such tax or rate shall be charged.Explanation: For the purposes of this section, “inhabitants” shall include persons who themselves or by their agents or servants occupy or hold land or other immovable property within such area, and land-holders who by themselves or by their agents or servants collect rents or revenue direct from ryots or occupiers in such area, notwithstanding that they do not actually reside therein.(3)The cost of the additional police and the tax to be imposed or the rate to be assessed shall be determined in the manner prescribed, by the State Government or such authority or officer that may be empowered in this behalf.(4)It shall be lawful for the State Government to extend for a term not exceeding in any case, five years, the period for the payment of such tax or rate beyond the period for which such additional police are actually employed.(5)Every tax imposed or rate assessed shall be recovered by the Deputy Commissioner of the district as if it were a land revenue due by the person liable therefor.(6)It shall be lawful for the State Government by order to exempt any class of persons from liability to bear any portion of the cost of such additional police.
