Section 112A(4) in Karnataka Municipal Corporations Act, 1976
(4)If any owner or occupier fails to submit a return as required under sub-section (1) [or fails to pay in advance the amount of property tax payable by him as required under Sub-section (2)] [Inserted by Act 19 of 2012 w.e.f. 28.4.2012.] or submits an incomplete or incorrect return, the Commissioner or the authorised officer, shall cause an inspection of the land and building 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.
