Section 101(2)(c) in Karnataka Municipalities Act, 1964
(c)vacant land measuring not above one thousand square meters, at not less than 0.1 per cent (rupees one per thousand) [not more than 0.5 percent (rupees five per thousand)] [Substituted by Act 19 of 2012 w.e.f. 28.4.2012.] of taxable capital value of land.