Section 190 in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
190. re-assessment to the tax payer demanding that the tax shall be paid
within thirty days of the service of the notice and after giving the tax payerthe opportunity of show cause in writing;(d)the owner or occupier may either accept the property tax assessedand the penalty levied or send objections to the Chief Commissioner or theauthorized officer within a period of thirty days from the date of receipt ofa copy of the notice under this sub-section;(e)the Chief Commissioner or the authorized officer shall considerthe objections and pass such orders either confirming or revising suchassessment within a period of sixty days from the date of filing objectionsand a copy of the order shall be sent to the owner or occupier concerned.(16)An assessment or re-assessment under this section shall not be madeafter the following time limits,-(i)Five years after filing the tax return under this section;(ii)Five years after the evidence of facts, sufficient in the opinion of theChief Commissioner or the authorized officer to justify making of the re-assessment, comes to its knowledge, whichever is later.(17)In computing the period of limitation specified for assessment or re-assessment, as the case may be under this Act, the period taken for disposal ofany appeal against an assessment or other proceedings by the Appellateauthority, a tribunal or competent court shall not be taken into account forassessment or re-assessment as the case may be:Provided that in case of any change of use, alteration or variation to theproperty, the owner or occupier shall report such changes within six months fromthe date of completion or occupation whichever is earlier along with the revisedreturn and tax:Provided also that nothing contained in this section shall be deemed toaffect the power of the Government to direct an earlier revision of property tax.(18)The Chief Commissioner shall have power to clarify any doubt as toclassification of zones, unit area value and class of property. The decision of thechief Commissioner in this regard shall be final.(19)Notwithstanding anything contained in this Act, a concession inpayment of tax on building or vacant land or both, wherein any such socially orecologically beneficial scheme, as may be identified for the purposes of thissection by the corporation or the Government, is being implemented, may begiven to such extent not more than fifty percent of the tax payable in respectthereof as the Corporation may determine.Explanation.-For the purposes of this section, “ecologically beneficialscheme” includes rain water harvesting system, vermi composting, use of solarenergy and other non-conventional sources of energy, recycling and reuse ofwaste water, or any other scheme for promoting environment friendly andecologically beneficial building construction or the like as the Corporation or theGovernment may identify.(20)The Corporation shall provide each person who pays property tax anacknowledgement or Khata for the payment of such tax, and suchacknowledgement or Khata provided shall be distinct for lawful and unlawfulbuildings or vacant land and the format of such acknowledgement or Khata shallbe prescribed from time to time under the rules.(21)The Chief Commissioner shall maintain a record, in such format as may
