Section 121(2) in The Karnataka Prohibition Act, 1961
(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.
