SCHEDULE IV
( see section 199 )
A. TAX ON PROPERTY | MAXIMUM RATE OF TAX |
1. Tax on buildings | 10 percent of the annual letting value (per annum) |
Explanation: "Annual letting value" means "the annual rent for which any building or land, exclusive of furniture or machinery contained or situated therein or thereon, might reasonably be expected to be let from year to year." . | |
2. Tax on lands not subject to agricultural assessment. | For every one hundred square meter, one rupee per annum. |
B. TAX ON ENTERTAINMENTS | Twenty rupees per entertainment. |
C. VEHICLE TAX | Rupees per year |
(i) For every four wheeled vehicle with springs constructed to be drawn by two or more horses, bulls or bullocks. | 25 |
(ii) For every two wheeled vehicle with springs constructed to be drawn by one or more horses, bulls or bullocks. | 10 |
(iii) For every other vehicle with springs. | 10 |
(iv) For every cart or other vehicle without springs. | 10 |
(v) For every bicycle or tricycle | 5 |
D. FEES ON BUS STANDS | Two rupees per bus per day. |
E. FEE ON MARKETS. | . |
(i) For every plot measuring not more than one square meter. | Fifty Paise per day. |
(ii) For every additional plot of one square meter or part thereof. | Twenty five paise per day. Eight rupees per month. |
(iii) Per basket or bag of any commodity. | Twenty five Paise |
(iv) Per cart load bag of any commodity. | Five rupees per month |
F. TAX ON ADVERTISEMENT AND HOARDINGS | . |
For every square meter or part thereof | Five rupees per month |
G. FEE ON REGISTRATION OF CATTLE | . |
For every head of cattle brought for sale in shandies or fairs. | One rupee |
The Karnataka Panchayat Raj Act 1993(14 of 1993) has been amended by the following Acts namely:-
Amendments (chronological)
Sl. No. | No. and year of the Act | Sections Amended | Remarks |
1. | 14 of 1993 | - | w.e.f. 10.5.1993 By Notn. No.RDP 259 ZPS 93 dt. 10.5.1993 |
2 | 10 of 1995 | 2(2), 5(2), 5(3), 44(2), 123(2), 138(2), 162,177(2), | w.e.f 13-1-1995 |
3 | 9 of 1996 | 152, 156(1), 156(3), 193, 197(1) | w.e.f 29.11.1995 |
4 | 17 of 1996 | 53(1),138(1)138(3),148(2A),177(1), 177(3), 186(2A) ,205 | w.e.f 23.9.1996 |
5 | 1 of 1997 | 141(2) , 153 ,180(2), 180(2)(e), 194, | w.e.f. 26.2.1997 |
6 | 10 of 1997 | 117, 138(3), 177(3), 302, | w.e.f.23.9.1996 |
7 | 29 of 1997 | Preamble, 2(21), 2(36), 2(38), 4(1),12,17(1), 17(2), 17(3), 17(4), 17(5), 17(6), 17(7), 18, 18(2), 19(1), 19(2), 20(1), 20(2), 21, 23, 24, 31A, 31B, 43, 43A, 44(1), (2), 45, 48(4), (5), 49, 58(1), (1A), 61A, 61B, 62(1)(c), 63, 64(5), 70(3), 97(b), Chapter-IV, heading, 114, 115 (2), 116(1), 117(1), 118, 119, 120(1), 120(2), 122, 123(1), 123(2), 123(3), 128(1), (2), 129(2), 130(3), 132(1), 132(2), 135, 136, 138(4), , 140(3) , 141(6), 145, 148(2), (3), 156(2), (3), 158(1), 159(2), 160, 161, 162(1), (2), (3), 163(c), 167(1), 167(2), 168(2), 169(3), 171(1), (2), 174, 177(1), 179(1), (3), 180(2), (4), 184, 186(2), (3), 196(2), 197(2), (3), 198(4), 213(2), 219,(2), 230, 232, 233(1), (4), 234(1), (2), (3), (4),235(1), (2), 236(1), 237 (1), (2), (3), (4), (5), 268(1), (3), 3A, 269 272(1), 302B, 309(1), (2), (3), 310(1),(2), (5), (6), (7), (8), 310A, 312 | w.e.f.20.10.1997 By Notn. No. RDP 151 ZPS 97 (p) Dt. 20.10.1997 |
8 | 29 of 1998 | 5(2), (3), (4),. (5),(6), (8), 10(3), 126(3), 196(1) | w.e.f. 24.8.1998 |
9 | 10 of 1999 | 5 (4) | w.e.f. 28.1.1999 |
10 | 21 of 1999 | 165 | w.e.f.4.8.1999 |
11 | 8 of 2000 | 44(1), 45(1), 46, 61(1), (1A), (1B), 123(1), 133, 138(2), 172, 177(2) | w.e.f.3.4.2000 |
12 | 11 of 2000 | 4(1), 5(1), (2), (4), 12, 128(1), , 162(1), 167(1), | w.e.f.25.4.2000 |
13 | 30 of 2001 | 58A | w.e.f. 13.9.2001 |
14 | 8 of 2003 | 205(1),(2), (3), (4), (5) | w.e.f.3.4.2000 |
15 | 37 of 2003 | Chapter-II, 2(16), 2(42A), 3,3A, 13, 52(1), (4), 53(1), (4), (4A), (6), 55(1), (2), 58(1), 58(1A), 58(3), 61B, 62(1), 63, 79, 111, 113, (2), (4), 113A, 121, 122, 123(1), (2), (3), 124, 128(1) ,(3), 129(1), 136A, 140(6), 141(2), (3), (4), 152 (c), 152(d), 156(1), 160, 161, 162(2), (3), 163, 167(1), 168, 175A, 179(6), 180(2)(c), 182(2) (g), (3), (4), (6), 193(c), 197(1), 202(2), (3), 206, 209, 215, 222(1), 308A to 308D, 310A | w.e.f.1.10.2003 |
Amendments (section-wise)
Sections | Act No. and year | Remarks | Sections | Act No. and year | Remarks |
2 | 10/95, 29/97, 37/2003 | . | 153 | 1/97 | . |
3 | 37/2003 | . | 156 | 9/96, 29/97, 37/2003 | . |
4 | 29/97 10/99 11/2000 | . | SS.160 | 10/95, 29/97, 8/2000 | . |
5 | 10/95, 29/97 29/98, 10/99 21/99,11/2000 | . | 161 | 29/97, 8/2000, 37/2003 | . |
10 | 29/98 | . | 162 | 10/95, 29/97, 8/2000, 11/2000 37/2003 | . |
12 | 29/97, 11/2000 | . | 163 | 29/97, 8/2000, 37/2003 | . |
13 | 37/2003 | . | 165 | 21/99 | . |
Ins.-31-A 31-B | 29/97 | . | 167 | 29/97, 11/2000, 37/20003 | . |
43 | 29/97 | . | 168 | 29/97 37/2003 | . |
44 | 10/95, 8/2000 29/97 | . | 169 | 29/97 | . |
45 | 1/97, 8/2000 | . | 171 | 29/97 | . |
46 | 8/2000 | . | 172 | 29/97 8/2000 | . |
48 | 29/97 | . | 174 | 29/97 | . |
49 | 29/97 | . | Ins. 175-A | 37/2003 | . |
52 | 37/2003 | . | 177 | 10/95 17/96 10/97 29/97 8/2000 | . |
53 | 17/96, 37/2003 | . | 179 | 29/97 37/2003 | . |
55 | 37/2003 | . | 180 | 29/97 37/2003 | . |
58 | 37/2003, 27/97 | . | 184 | 29/97 | . |
Ins. 58-A | 30/2001 | . | 186 | 29/97, 17/96 | . |
61 | 8/2000 | . | 193 | 9/96, 37/2003 | . |
Ins.61-A 61-B | 29/97 37/2003, 29/97 | . | 194 | 1/97 | . |
62 | 29/97 37/2003 | . | 196 | 29/97, 29/98 | . |
63 | 37/2003, 29/97 | . | 197 | 9/96 29/97 37/2003 | . |
64 | 29/97 | . | 198 | 29/97 | . |
70 | 29/97 | . | 202 | 37/2003 | . |
SS-79 | 37/2003 | . | 205 | 17/96 8/2003 | . |
97 | 29/97 | . | 206 | 11/2000 37/2003 | . |
AC-VI | 29/97 | . | 209 | 37/2003 | . |
SS-III | 37/2003 | . | 213 | 29/97 | . |
113 | 37/2003 | . | 215 | 37/2003 | . |
Ins-113A | 37/2003 | . | 219 | 29/97 | . |
121 | 29/97, 8/2000, 37/2003 | . | 222 | 37/97 | . |
122 | 29/97, 8/2000, 37/20003 | . | 230 | 29/97 | . |
123 | 10/95, 29/97, 8/2000,37/2003 | . | 232 | 29/97 | . |
124 | 29/97, 8/2000, 37/2003 | . | 233 | 29/97 | . |
126 | 29/98 | . | 234 | 29/97 | . |
128 | 29/97,11/2000, 37/2003 | . | 235 | 29/97 | . |
129 | 29/97, 37/2003 | . | 236 | 29/97 | . |
130 | 29/97 | . | 237 | 29/97 | . |
132 | 29/97 | . | 268 | 29/97 | . |
133 | 29/97 8/2000 | . | 269 | 29/97 | . |
135 | 29/97 | . | Ins. 302B | 29/97 | . |
136 | 29/97 | . | SS.302 | 10/97 | . |
Ins. 136-A | 37/2003 | . | Ins. 308A-308D | 37/2003 | . |
138 | 10/95, 10/97, 17/96, 29/97, 8/2000 | . | 309 | 29/97 | . |
140 | 29/97 37/2003 | . | 310 | 29/97 | . |
141 | 29/97, 37/2003, 1/97 | . | Ins. 310A | 29/97 | . |
SS-145 | 29/97 | . | 310A | 37/2003 | . |
148 | 17/96 | . | 312 | 29/97 | . |
152 | 37/2003, 9/96 | . | . |