Section 180(3) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(3)The Government may, in addition to or instead of directing the levyor increase of any of the said taxes, direct by notification that any sum ormoney which may in their opinion be required for giving effect to their ordersbe borrowed by debenture and on the security of all or any of the said taxes atsuch rate of interest and upon such terms as to the time of repayment andotherwise as may be specified in the notification.
