Section 101(2)(e) in Karnataka Municipalities Act, 1964
(e)vacant land measuring above four thousand square meters, at not less than 0.01 per cent (rupees ten per lakh) [not more than 0.1.percent (rupees one hundred per lakh)] [Substituted by Act 19 of 2012 w.e.f. 28.4.2012.] of taxable capital value of land.]