Section 194 in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
194. educational institutions;
(c)the offices of Labour Associations registered under the TradeUnion Act, 1926 (Central Act 16 of 1926) and belonging to suchAssociation;(j)buildings or lands belonging to the Central Government or any StateGovernment used for purposes of Government and not used or intended to beused for residential or commercial purposes;(k)buildings or lands belonging to any Urban Development Authorityconstituted under the Karnataka Urban Development Authorities Act, 1987 , theBangalore Development Authority, the Bangalore Water Supply and SewerageBoard the Karnataka Housing Board or any local authority the possession ofwhich has not been delivered to any person, in pursuance of any grant, allotmentor lease;(l)land which is registered as land used for agricultural purposes in therevenue accounts of the Government and is actually used for the cultivation ofcrops:Provided that nothing contained in clauses (a), (c) and (e) shall be deemed toexempt from property tax, any building or vacant land for which rent is payable by theperson or person using the same for the purposes referred to in the said clauses:Provided further that for purpose of clause (j), a certificate issued by Governmentor any officer duly authorised by Government that any building or vacant land is used forpurposes of Government and not used or intended to be used for residential orcommercial purposes shall be binding on the corporation.(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(3)Notwithstanding the exemptions granted under this section it shall be open tothe corporation to collect service charges for providing civic amenities and for general or
