The Government of Karnataka on September 24, 2024, notified the Bruhat Bengaluru Mahanagara Palike (Amendment) Ordinance, 2024 to amend the Bruhat Bengaluru Mahanagara Palike Act, 2020.
The following has been stated: -
•In section 144 which specifies the Description and class of tax on buildings or land or both, - (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 after the filing of the return and payment of the property tax, Suo motu revise his 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 taxpayer and the Corporation reserves the right to revise it under sub-section (15).
It shall come into force at once.
[Notification No. Karnataka Ordinance No. 01 of 2024]
