The Government of Karnataka on October 07, 2021 has issued the Karnataka Municipalities and certain other Law (Second Amendment) Act, 2021 to further amend the Karnataka Municipalities Act, 1964 and the Karnataka Municipal Corporations Act, 1976
The following amendments have been made:
• Amendment in the Karnataka Municipalities Act, 1964 (Karnataka Act 22 of 1964)
o In section 94, which specifies Taxes which may be imposed, sub-section (1) of clause (b) has been substituted, namely:
“may levy any one or more of the following taxes or fees”
o In section 94, which specifies Taxes which may be imposed, sub-section (xiii) of clause (b) has been substituted, namely:
“a tax or fee on advertisements (other than advertisements published in newspapers) erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or displayed to public view in any manner whatsoever visible from a public street or public place (including any advertisement exhibited by means of cinematograph):
o In section 133, which specifies Prohibition of advertisements without written permission of municipal council, sub-section (1) and (2) has been Substituted.
• Amendment in the Karnataka Municipal Corporations Act, 1976 (Karnataka Act 14 of 1977)
o In section 103, which specifies Taxes which may be imposed, after the word “Taxes” words “or fees” has been inserted.
o In section 135, which specifies Prohibition of advertisements without written permission of Commissioner in sub-section (1) and (2), after the word “Taxes” words “or fees” has been inserted.
o In section 139, which specifies Collection of tax on advertisement, after the word “Taxes” words “or fees” has been inserted.
