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Karnataka Municipal Corporations Act, 1976 Chapter X

Title: Taxation

State: Karnataka

Year: 1976

.....The publication of a notice under this section shall be conclusive evidence that the tax has been imposed in accordance with the provisions of this Act and the rules or bye-laws made thereunder. Section 107 - Power to suspend, reduce or abolish any existing tax (1) The corporation may, except as otherwise provided in clause (b) of the proviso to section 146 at any time for sufficient reason suspend, modify or abolish any existing tax. (2) The provisions of this Chapter relating to the imposition of taxes shall apply so far may be to the suspension, modification or abolition of any tax. Section 108 - Description and class of property tax (1) If the corporation by a resolution determines that a property tax shall be levied, such tax shall be levied on all buildings and lands within the city save those exempted by or under this Act or any other law. (2) The property tax shall be levied, at such percentage, not being less than twenty percent and not more than twenty-five percent of the rateable value of buildings and lands as may be fixed by the corporation: Provided that the percentage so fixed may be different in different areas and for different classes of buildings.....

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Karnataka Municipal Corporations Act, 1976 Section 134

Title: Tax on Advertisement

State: Karnataka

Year: 1976

.....relating to the name of the land or building, upon or over which the advertisement is exhibited, or to the name of the owner or occupier of such land or building; or (d) any advertisement relating exclusively to the business of a railway, and placed wholly upon or over any railway, railway station, yard, platform or station approach belonging to a railway, and so placed that it cannot fall into any street or public place; or (e) any notice of land or buildings to be sold, or let, placed upon such land or buildings. Explanation 3.--'Public place' shall, for the purpose of this section, mean any place which is open to the use and enjoyment of the public, whether it is actually used or enjoyed by the public or not.

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