Section 105(4) in Karnataka Municipalities Act, 1964
(4)If any owner or occupier fails to submit a return as required under sub-section (1) [or fails to pay in advance full amount of property tax as required under sub-section (2)] submits an incomplete or incorrect return, the Municipal Commissioner or the Chief Officer, as the case may be or the authorised officer, shall cause an inspection of the [vacant land and building] [Substituted by Act 31 of 2003 w.e.f. 16.6.2003.] and may also cause such local enquiry as may be considered necessary, and based on such inspection and information collected, he shall assess the property tax and send a copy of the order of assessment to the owner or occupier concerned.
