Section 101(2)(b) in Karnataka Municipalities Act, 1964
(b)residential building and buildings other than commercial at such percentage not being less than 0.3 percent (rupees three per thousand) and not more than [one per cent (rupees ten per thousand)] [Substituted by Act 5 of 2005 w.e.f. 1.4.2005.] of taxable capital value of the building.