Section 106 of THE KARNATAKA MUNICIPALITIES ACT, 1964

in respect of

1[buildings or

²[vacant building sites]

↩1.Substituted by Act 31 of 2003 w.e.f. 19.11.2001.

↩2.Substituted by Act 43 of 2024 w.e.f. 10.09.2024.

] or both in the municipal area containing such particulars shall be prepared and revised in such manner as may be prescribed.

1[(1A) (i) Notwithstanding anything contained in this Act, prior approval for the layout plan by the jurisdictional planning authority shall be obtained by the Commissioner or Chief Officer of the Municipality or any officer authorized by the Commissioner or Chief Officer to issue new PID or khata for the building sites meant for the purposes of construction of building.

1. (ii)In case, the municipal areas falling under the jurisdiction of the local planning area notified under the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963), the sanctioned layout plan shall be obtained from the jurisdictional planning authority under section 17 of the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963) and no new PID or khata shall be issued without complying with the provisions of section 17 and sub-section (2-E) of the section 17 of the Karnataka Town and Country Planning Act, 1961(Karnataka Act 11 of 1963).
2. (iii)In case the municipal area is not covered under the jurisdiction of the local planning area or the planning authority constituted under the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963), the sanctioned layout plan shall be obtained from the Director of Town and Country Planning or officer authorized by him under sub-section (2) of section 4-K of the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963), and no new PID or khata shall be issued by the officer concerned without complying with the provisions of the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963): Provided that, if any officer of the Municipality fails to comply with the said provisions of the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963) and issues new PID or khata to an unlawfully formed plot, the concerned officer shall be liable for such penalty and punishment as may be prescribed. (1B) (i) The Municipality may levy and collect the property tax from every building, vacant land or both, including a building constructed in violation of the provisions of building bye-laws or in an unauthorized layout or in a revenue land or from a building occupied without issuance of Occupancy or Completion certificate, only for the property created prior to the date of inception of this provision, except for the building constructed illegally in the Government land, land belonging to any local body, any statutory body or an organization owned or controlled by the Government. The property tax levied for such building or vacant site shall be double the tax payable for the first year and only the property tax shall be levied for the subsequent years, which shall be maintained in a separate register. No new property shall be entered in the register after the date of commencement of the Karnataka Municipalities and Certain other Law (Amendment) Act, 2024: Provided that, levy and collection of property tax under this sub-section from such building or vacant land does not confer any right to regularize violation made, or title, ownership or legal status to such building or vacant land. The persons holding such building or vacant land shall always be liable for legal action for violation of law, in accordance with the provisions of this Act or any other law for the time being in force.
3. (ii)The Municipal Commissioner or the Chief Officer shall maintain a record as specified in clause (i), which shall contain the details of the lawful buildings or vacant lands and unlawful buildings or vacant lands, which have been taxed under this section.] ¹[(2) xxx]

↩1.Inserted by Act 43 of 2024 w.e.f. 10.09.2024.

↩1.Omitted by Act 31 of 2003 w.e.f. 20-8-2003.

1. (3)The authorised officer may on an application made by any person and subject to payment of such fees as may be specified by the Municipal Council from time to time, permit such person to inspect the Property tax register at reasonable hours or grant certified extract of the entries in the register or certified copies thereof. ¹[107 XXX]

↩1.Omitted by Act 43 of 2024 w.e.f. 10.09.2024.