Section 189(15) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(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
