Section 115(2) in Karnataka Municipal Corporations Act, 1976
(2)[xxx] [Omitted by Act 31 of 2001 w.e.f. 19.11.2001.] If any building in the city is demolished or destroyed, the owner shall, until notice thereof is given to the Commissioner, be liable for the payment of the property tax for which he would have been liable had the building not been demolished or destroyed.(b)[ xxx] [Omitted by Act 31 of 2001 w.e.f. 19.11.2001.](c)[ xxx] [Omitted by Act 31 of 2001 w.e.f. 19.11.2001.]