Amendment status not verified — confirm the current text below against the official source.
Scrutiny of tax return.- (1) For the purpose of scrutiny of the return filed or in cases where returns are not filed as required under the provisions of this chapter in respect of any buildings or lands or both, the Commissioner or any person authorised by him in this behalf may enter, inspect, survey or measure any land or building after giving notice of one week to the khatadar or occupier and the khatadar or occupier shall be bound to furnish necessary information required and based on such inspection and information collected, the Commissioner or the person so authorised shall assess the property tax and send a copy of the order of assessment to the khatadar or occupier concerned. Such entry into and upon any building or vacant land shall be made between sunrise and sunset: Provided that the said assessment and survey may be done remotely by use of technology including the drone/aerial/LIDAR images and Differential GPS devices and issue the show cause notice with the revised assessment based on the same affording an opportunity to the khatadar or person liable to pay the Property Tax to pay as per the revised assessment. (2) If the occupier of the property, refuses to allow the authorised officer to enter to inspect the premises, the officer after giving reasonable opportunity shall record the refusal and shall proceed to assess the property to the best of his judgement including utilizing data regarding the property obtained through Geographical Information System and such other resources: Provided that in the case of buildings used as human dwelling due regard shall be paid to the social and religious customs of the occupiers and no apartment in the actual occupancy of a woman shall be entered until she has been informed that she is at liberty to withdraw and every reasonable facility has been afforded to her for withdrawing. (3) Upon scrutiny, if the authorized officer has reason to believe that any return furnished, which is deemed as assessed, is incorrect or has been under assessed resulting in evasion of property tax, (a) may, on the basis of information available on record or otherwise and after suitable verification based on either the physical inspection or through use of remote/aerial technology proceed to re-assess the property, in the manner provided under this section; (b) if any property or land is liable to pay property tax but remains unassessed and outside the taxable property records or upon reassessment the property tax is found more than five percent than the tax remitted, the evaded tax shall be payable together with penalty equal to the tax so evaded along with interest for the difference in tax paid and payable calculated at nine percent per annum. Illustration: If payable tax is Rs.150 for the year 2021 but actual property tax paid is Rs.100 then evaded tax amount is Rs.50. If the payment is happening on 23rd December 2023, then the following shall be payable – (i) Evaded Property Tax Amount = Rs.50 (ii) Penalty for evasion = Rs.50 (iii) 9% interest on the evaded property tax of Rs.50 shall be calculated as follows – (a) 9% interest on Rs.25 which is 50% of Rs.50, from 31st May 2021 until date of payment (b) 9% interest on the rest Rs.25 which is 50% of Rs.50, from 30th November 2021 until date of payment Provided that the penalty payable by residential properties which have tiled or sheet roof (non-RCC) and is not more than 1000 Sq Ft, have only the ground floor and is self-occupied, shall be 25% of the evaded tax. Provided further that no penalty shall be payable by residential properties which are hutments, Government housing for poor, houses declared as slum by the Karnataka Slum Development Board or by Bruhat Bengaluru Mahanagara Palike, where such houses are self-occupied and have an area less than 300 square feet. Provided also that in case of properties which are in the Property tax registers but fail to pay the property tax by end of the financial year in which the tax becomes due, shall, for the twelve months after the end of the financial year in which the tax became due, pay an interest at a rate of 15% per annum on the unpaid tax, calculated until the date when the tax is paid. Provided also that after end of said twelve months that is from second year after the end of the financial year in which the tax became due, any tax still unpaid shall pay a penalty equal to the unpaid tax plus the unpaid tax with interest on the unpaid tax at a rate of 9% per annum. Illustration: If payable tax is Rs.1000 for the year 2021-22 but is not paid. If the payment happens on 23rd December 2023, then the following shall be payable –