Section 28C in Bangalore Development Authority Act, 1976
28C. Authority is deemed to be a Local Authority for levy of cesses under certain Acts.-
Notwithstanding anything contained in any law for the time being force the Authority shall be deemed to be a local authority for the purpose of levy and collection of,-(i)education cess under sections 16.17 and 17A of the Karnataka Compulsory Primary Education Act, 1961 (Karnataka Act 9 of 1961);(ii)health cess under sections 3,4 and 4A of the Karnataka Health Cess Act, 1962 (Karnataka Act 28 of 1962);(iii)library cess under section 30 of the Karnataka Public Libraries Act, 1965 (Karnataka Act 10 of 1965) ; and(iv)beggary cess under section 31 of the Karnataka Prohibition of Beggary Act, 1975 (Karnataka Act 27 of 1975).]2
