Section 189(12) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(12)Every return filed by a owner or occupier of a residential building otherthan commercial building shall be deemed to have been assessed to tax except incases where the Chief Commissioner or authorised officer may take-up orauthorise subordinate officers of not less than ten percent of the cases forrandom scrutiny of the returns filed in the manner prescribed:Provided that, the Chief Commissioner may suo moto or otherwise hasreason to believe that there is an evasion of tax by the owner or occupier, he maycause inspection of such building and assess the tax.
