State Act
Section 142. Taxes 2[Fee, Levy, Charge and Demand or by whatever name it may be called]2 which may be imposed.
THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
This Act was repealed on 15 May 2025 by the Greater Bengaluru Governance Act, 2024 (Karnataka Act 36 of 2025), s.361(1); it may still apply to matters that began before then.
142. Taxes 2[Fee, Levy, Charge and Demand or by whatever name it may be called]2 which may be imposed.- (1) Subject to general and specific orders of the Government, the corporation may impose the following 3[taxes, fee, levy, charge, demand or by whatever name it may be called, at such rates]3 not exceeding those specified in the Act,- (a) A tax on buildings or vacant land or both situated in the jurisdiction of the corporation. (b) A tax on profession, trades, callings and employments. (c) A tax on entertainments and amusements. (d) A duty on certain transfers of property in the form of additional stamp duty. 2[(d-i) any fee or levy or demand or charge for permitting building constructions.]2 (e) Any other taxes which may be assigned by law for the assessment and collection by the Corporation. 1[(2) XXX]1 1[(3) XXX]1 (4) Every resolution passed by the council under subsection (2) shall be published in the public domain for the notice of all the concerned.