Section 188(6) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(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.
