Section 188 in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
188. property tax:
Provided also that, subject to such condition and in such circumstances asmay be notified, the Chief Commissioner, Bruhat Bengaluru Mahanagara Palike,may, in lieu of the tax under sub-section (2), fix any lumpsum amount as annualtax, irrespective of zonal classification, in respect of,-(a)a built-up area having less than 300 sq.ft., in a slum areadeclared as such by the Karnataka Slum Clearance Board or the ChiefCommissioner, Bruhat Bengaluru Mahanagara Palike; and(b)an area used as parking area in a non-residential building andbeing charged for its use by the owner or the occupier.(c)any other class of building or structure as he deems fit.(6)The Bruhat Bengaluru Mahanagara Palike may levy and collect theproperty tax from every building, vacant land or both including a buildingconstructed in violation of the provisions of building byelaw or in anunauthorized layout or in a revenue land or from a building occupied withoutissuance of occupancy or completion certificate except the building constructedillegally in Government land, land belonging to any local body, any statutory bodyor an organization owned or controlled by the Government. The property taxcollected from such building shall be double the tax payable which shall bemaintained in a separate register:Provided that levy and collection of property tax under this sub-section from suchbuilding does not confer any right to regularise violation made, or title, ownership orlegal status to such building. Such buildings shall always be liable for any action forviolation of law in accordance with the provisions of this Act or any other law.(7)The property tax payable shall be reduced by fifty percent in respect of aself occupied building used for residential purpose and such class of selfoccupied nonresidential building as may be notified by the Government on therecommendation of the Corporation.(8)The person primarily liable to pay the property tax, shall pay the tax in
