THE BRUHAT BENGALURU MAHANAGARA PALIKE (SECOND AMENDMENT) ACT, 2024
Karnataka Act No. 07 Of 2025
Arrangement of Sections
Sections:
1. Short title and commencement
2. Amendment of section 144
3. Repeal and savings
STATEMENT OF OBJECTS AND REASONS
Amendment Act 07 of 2025:- Chapter XIII of the Bruhat Bengaluru Mahanagara Palike Act, 2020 (Karnataka Act 53 of 2020) contains provisions relating to levy and collection of property tax, advertisement fee, levy and collection, recovery and disposal of appeals. Extension of last date for One Time Settlement scheme is proposed as it was observed that a large number of property owners tried to avail benefit of this scheme in last few days but could not because of server issues. Suo- moto revision provision has been brought in to facilitate vigilant property owners who would like to do upward revision of their property tax payment on their own. Further, as a one-time measure to bring penalties on the revision cases and un-assessed properties on par with defaulter cases with the penalty of rupees one hundred per year is proposed.
As the matter was urgent and both the Houses of the State Legislature were not in session, the Bruhat Bengaluru Mahanagara Palike (Amendment) Ordinance, 2024 (Karnataka Ordinance 01 of 2024) was promulgated to achieve the above object.
This Bill seeks to replace the above ordinance.
Hence, the Bill.
[L.A. Bill No.47 of 2024, File No. SAMVYASHAE 52 SHASANA 2024]
[Entry 5 of List II of the Seventh Schedule to the Constitution of India.]
[Published in Karnataka Gazette Extra-ordinary No.18 in part-IVA dated:10.01.2025]
KARNATAKA ACT NO. 07 OF 2025
(First published in the Karnataka Gazette Extra-ordinary on the 10th day of January, 2025)
THE BRUHAT BENGALURU MAHANAGARA PALIKE (SECOND AMENDMENT) ACT, 2024
(Received the assent of the Governor on the 9th day of January, 2025)
An Act further to amend the Bruhat Bengaluru Mahanagara Palike Act, 2020.
Whereas it is expedient to amend the Bruhat Bengaluru Mahanagara Palike Act, 2020 (Karnataka Act 53 of 2020) for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Seventy fifth year of the Republic of India as follows:-
1. Short title and commencement.- (1) This Act may be called the Bruhat Bengaluru Mahanagara Palike (Second Amendment) Act, 2024.
(2) It shall be deemed to have come into force with effect from 24th day of September, 2024.
2. Amendment of section 144.- In the Bruhat Bengaluru Mahanagara Palike Act, 2020 (Karnataka Act 53 of 2020), in section 144,-
(i) in sub-section (8), the following proviso shall be inserted at the end, namely:-
“Provided also that, the person primarily liable to pay the property tax may, at any time subsequent to filing of the return and payment of the property tax, suo-motu revise his own return upwards thereby resulting in more property tax payment to the Corporation, the said revision shall be liable to the same interest and penalty as is applicable for the revision done under sub-section (15) by the Corporation. The revised return shall be treated as the return by the property tax payer and the Corporation reserves the right to revise it under sub-section (15).”
(ii) in sub-section (15), in clause (b), for the seventh proviso, the following shall be substituted namely:-
“Provided also that, as a one-time measure, in order to bring all the tax defaulters, un-assessed properties and those liable for re-assessment up-to-date with respect to their tax payments, there shall be following relaxations for the payments
made until 30th November 2024, towards the unpaid tax, the un-assessed property and the property paying for re-assessment, namely:-
(i) the penalty payable shall be rupees one hundred per year; and
(ii) the interest payable shall be waived off.
Provided also that, the properties which have already availed the benefits of one time measure under this clause before the commencement of the Bruhat Bengaluru Mahanagara Palike (Second Amendment) Act, 2024, shall also be eligible for above relaxations and any excess penalty paid by such properties shall be readjusted against any outstanding demand or future demand of the Corporation on the same property or the same owner.”
3. Repeal and savings.- (1) The Bruhat Bengaluru Mahanagara Palike (Amendment) Ordinance, 2024 (Karnataka Ordinance No. 01 of 2024) is hereby repealed.
(2) Notwithstanding such repeal anything done or any action taken under the Principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the Principal Act, as amended by this Act.
|
