(1) (a) On receipt of information of changes in the rights over buildings or lands or both on account of succession, survivorship, 14 inheritance, gift, transfer or otherwise, -
(i) through intimation slips from the Sub-Registrar in Form-18; or
(ii) by virtue of orders of authorized officers or the Court; or
(iii) due to information given in this regard by any interested person, the Assistant Revenue Officer or the authorized officer shall record the information in the Register of Information of Mutations of the property and land records in Form-19. A Register for recording details about the information of Inheritance or Succession or Survivorship cases shall be maintained by the Bruhat Bengaluru Mahanagara Palike in Form-20.
(a) The intimation received from the inheritors or survivors or successors for mutation in their name in event of death of the owner or occupier recorded in the property records of the Bruhat Bengaluru Mahanagara Palike shall be in Form-21. The intimation of transfer of property through a registered deed in the Sub-Registrar office but where the intimation slip from the Sub-Registrar fails to reach to the Bruhat Bengaluru Mahanagara Palike may be given by the concerned persons in Form-22. A certified copy of the registered deed shall be attached.
(2) After the information of mutation is recorded in the Register of Information of Mutations, the information shall be immediately published in Form-23 on the notice board of the office of the Assistant Revenue Officer or the authorized officer, in the website of the Bruhat Bengaluru Mahanagara Palike, served on the concerned property in the manner specified for service of demand notice for the property tax and individual notices shall be issued simultaneously to the parties concerned, giving a period of not less than fifteen days as opportunity to file objections, if any, to the proposed mutation. The same shall apply to the mutations sought on the basis of an order of the Court or the Appellate Authority unless there is specific order to the contrary by the Court or the Appellate Authority to implement the order immediately:
Provided that in case of orders of the Courts or the Authorized Officers in appeal, during the said period of fifteen days, any person may bring in writing to the notice of the Assistant Revenue Officer or the authorized officer any further 15 orders of a Competent Court or an Appellate Authority on the original order of the Court or the authorized officer which was sought for implementation. After the end of fifteen days the Assistant Revenue Officer or the authorized officer shall mutate property or land records or take action as per the latest orders of the competent Courts or the Appellate Authority.
(3) If no objection is received within a period of fifteen days from the date of service of notice under this rule, the mutation entry shall be certified by the Assistant Revenue Officer, or the authorized officer and the property or land records shall be accordingly mutated, in such case the eKhata order shall be issued in Form - 24
(4) Objections, if any, received within fifteen days shall be entered in the register of disputed cases and shall be disposed of by the Assistant Revenue Officer or the authorized officer after giving the opportunity of being heard to the parties concerned. The result of the decision in such cases shall be entered in the property Registers. Whenever a field inspection is considered necessary, such officer shall make such inspection, after giving due notice to the parties concerned of such inspection. Such an inspection shall be conducted in the presence of two respectable locals, if they are available, and of the parties concerned, if they are present:
Provided that disputed cases shall be disposed of within thirty days of date of receipt of objection in a summary hearing.
(5) Such officer shall communicate his decision to the parties if they are present and make a note to that effect. If the parties are not present, a written intimation of the decision shall be sent by post, to the last known address of the parties and also through the means provided for service of notice of demand of property tax under these rules and the date of such intimation shall be noted in the Register of Disputed Cases. The decision of the Court or the authorized officer, in case there is no stay in an appeal, the property or land records shall be accordingly updated.
16
(6) An appeal shall lie against the decision of such officer to Authority specified in rule 4.
11. Power to remove difficulty: Subject to the provisions of the Act and these rules, the Chief Commissioner may, in order to remove difficulties and in public interest, suitably add or modify the formats of the notices, orders and other formats specified under these Rules and pass appropriate orders to remove difficulties.
By order and in the name of the Governor of Karnataka (LAKSHMISAGAR N.K) Under Secretary to Govt, Urban Development Department, (BBMP-1) 17 Form-1 Property Register- A (See rule 3) Register maintained for Authorized Properties Sl.
No.
Unique Property ID PID No in the old Regi ster SAS Application Number Name of the Owner/ Occupier Property Details Site Dimensions Buil t up area Vaca nt land 1 2 3 4 5 6 7 8 Chakkabandi of Property North South East West 9 10 11 12 Status of occupancy with areas of each Usage and Area thereof Category and Zone of building for Property Tax purposes No. of Charged Vehicle slots No. of Telecommun ication towers No. of Hoardi ngs Owner occupi ed Tena nted Reside ntial Non Residential 18 13 14 15 16 17 18 19 20 21 Total Annual Property Tax:
Res NR Vacant land Excess Vacant Land Parking in Non- Res Telecommunic ation towers Hoardings 21 22 23 24 25 26 27 Total Tax paid Declared Revision Remarks Date of revision Residential Non-residential Vacant Land Excess Land Parking in NR Telecommunication Towers Hoarding Cess Total 19 Form-2 Property Register-B (See rule 3) Register maintained for Unauthorized Properties Sl.
No.
Unique Property ID PID No in the old Regi ster SAS Application Number Name of the Owner/ Occupier Property Details Site Dimensions Buil t up area Vaca nt land 1 2 3 4 5 6 7 8 Chakkabandi of Property North South East West 9 10 11 12 Status of occupancy with areas of each Usage and Area thereof Category and Zone of building for Property Tax purposes No. of Charged Vehicle slots No. of Telecommun ication towers No. of Hoardi ngs Owner occupi ed Tena nted Reside ntial Non Residential 20 13 14 15 16 17 18 19 20 21 Total Annual Property Tax:
Res NR Vacant land Excess Vacant Land Parking in Non- Res Telecommunic ation towers Hoardings 21 22 23 24 25 26 27 Total Tax paid Declared Revision Remarks Date of revision Residential Non-residential Vacant Land Excess Land Parking in NR Telecommunication Towers Hoarding Cess Total 21 BRUHAT BENGALURU MAHANAGARA PALIKE Register- A Property Form-3 [See Rule-3 of BBMP (Property Tax Assessment, Recovery & Management) Rules 2024] Unique Property ID [UPID] Document Number UPOR Number _ Bhu adhaar (ULPIN) Location Code District:
Bangalore Urban City : BBMP Type of Ownership:
Govt/ Private Property Classification: A Register Old PID number New PID Number Old ward number and name New ward number and name Property Sl No in Register Old Property No in Register Property type Vacant Site/Site with Building/Multi Storey Flat Property Address Dimension of site (mtrs) Area of the site (sq. mtrs.)
The plinth area of the building (sq. mtrs.)
East-West-North- South Property details (only for apartments and multi-ownership buildings) Measurem ent of Floor Number/ Block Name & year of Flat Numb er Carpet area (sq.
mtrs.)
Area (sq.mt rs.)
Additi onal Sup er buil Type of Undi Parki ng Availa bility Parki ng Availa bility par king area 22 Undivid ed Site construc tion Built - up t-up area vided Site - - - - - - - - - - Property details (for individual building only) Numbe r Area (sq.m.)
Type Occupan cy Roof type Ty pe of flo or Wood used Year of Construction Schedule-North Schedule-East Schedule - West Schedule-South Title document no Change of Title / File Number Property Photograph Village/City survey L.A no Survey No. / CTS No Liability Rights Owner Details Sl. No Name of the owner Father/mother/ husband/wife Owner's identity document Address Owner's Photograph 1 2 Property Tax Details Latest tax paid Assess ment Year SAS Applicati on No.
Name of the Bank / Details Date of paym ent of tax Property Tax Amount Cess amount 23 Docum ent issued Date Fee paid Serial Number Form Issuer Form issued Place Barcode 24 BRUHAT BENGALURU MAHANAGARA PALIKE REVENUE DEPARTMENT Form -3A (See rule 3) PROPERTY TAX RECEIPT FOR PROPERTIES IN REGISTER A Receipt No: Application No:
Date of payment: SAS Base Application No:
Ward No& Name: Form type:
Owner's Name:
Old PID No /Khata / Survey No:
Property Address: Property type: Vacant Land/ Individual building/Flat Site Area: (Sq.ft) Categories (I to XVII):
Total Built up area:
(Sq.ft) No of Telecommunication towers:
No of Floors: No of Hoardings:
Residential Built-up Area Non-Residential Built-up Area Own: (Sq.ft) Tenant: (Sq.ft) Own: (Sq.ft) Tenant: (Sq.ft) Zonal classification 2008 2016 Capped Residential Non-Residential Details of Payment Payment Transaction Number Payment Location:
25 Mode of Payment (Online/Cheque/DD/PO/Cash):
Assessment Year: Payment (Full/1st Half/ 2nd Half) 1 Property Tax: 7 SWM Cess:
2 Cesses: 8 Advance Tax:
3 Total tax: 9 Balance tax paid:
4 Rebate Availed: 10 Net tax to be paid:
5 Penalty: 11 Excess amount to be adjusted:
6 Interest:
Amount in words:
Please Note: This payment is accepted subject to verification of accounts. If payment instrument is dishonored, then action as per Negotiable Instruments Act will be initiated. Further this payment is accepted subject to verification of the property by BBMP. If the above declaration made under SAS is found to be false action as per BBMP Act 2020 will be initiated. If the tax-reassessed is more than 5%than the tax remitted under self-declaration, the evaded tax shall be payable together with a penalty equal to the tax payable along with interest for the difference amount payable calculated (@ 9% p.a. (Note: interest @9% p.a. shall be applicable from the AY 2021-22 on wards) Terms and conditions: This computation of property tax caping the increase to 20%-25% is subject to verification of property and verification of previous property tax returns filed. The taxpayer is liable to pay the balance property tax as per rules in all cases of discrepancies.
26 BRUHAT BENGALURU MAHANAGARA PALIKE Register- B Property Form-4 [See Rule-3 of BBMP (Property Tax Assessment, Recovery & Management) Rules 2024] Unique Property ID [UPID] Document Number UPOR Number _ Bhu aadhaar (ULPIN) Location Code District:
Bangalore Urban City: BBMP Type of Ownership:
Govt/ Private Property Classification: B Register Old PID number New PID Number Old ward number and name New ward number and name Property Sl. No in Register Old Property No in Register Property type Vacant Site/Site with Building/Multi Storey Flat Property Address Dimension of site (mtrs) Area of the site (sq. mtrs.)
The plinth area of the building (sq. mtrs.)
East-West-North- South Property details (only for apartments and multi-ownership buildings) Measurem ent of Undivid ed Site Floor Number/ Block Name & year of constru c tion Flat Numb er Carpet area (sq.
mtrs.)
Area (sq.mt rs.)
Additi onal Builtup Sup er buil t-up area Type of Undi vided Site Parki ng Availa bility Parki ng Availa bility par king area - - - - - - - - - - Property details (for individual building only) Numbe r Area (sq.m.)
Type Occupan cy Roo f typ e Ty pe of flo or Woo d use d Year of Construction 27 Schedule-North Schedule-East Schedule- West Schedule-South Title document no Change of Title / File Number Property Photograph Village/City survey L.A no Survey No. / CTS No Liability Rights Owner Details Sl. No Name of the owner Father/mother/ husband/wife Owner's identity document Address Owner's Photograph 1 2 Property Tax Details Latest tax paid Assess ment Year SAS Applicati on No.
Name of the Bank / Details Date of paym ent of tax Property Tax Amount Cess amount Docum ent issued Date Fee paid Serial Number Form Issuer Form issued Place Barcode 28 BRUHAT BENGALURU MAHANAGARA PALIKE REVENUE DEPARTMENT Form-4A (See rule 3) PROPERTY TAX RECEIPT FOR PROPERTIES IN REGISTER B Receipt No: Application No:
Date of payment: SAS Base Application No:
Ward No& Name: Form type:
Owner's Name:
Old PID No /Khata / Survey No:
Property Address: Property type: Vacant Land/ Individual building/Flat Site Area: (Sq. ft) Categories (I to XVII):
Total Built up area: (Sq.
ft) No of Telecommunication towers:
No of Floors: No of Hoardings:
Residential Built-up Area Non-Residential Built-up Area Own: (Sq. ft) Tenant: (Sq.
ft) Own: (Sq. ft) Tenant: (Sq.
ft) Zonal classification 2008 201 6 Capped Residential Non-Residential Details of Payment Payment Transaction Number Payment Location:
Mode of Payment (Online/Cheque/DD/PO/Cash):
29 Assessment Year: Payment (Full/1st Half/ 2nd Half) 1 Property Tax: 7 SWM Cess:
2 Cesses: 8 Advance Tax:
3 Total tax: 9 Balance tax paid:
4 Rebate Availed: 10 Net tax to be paid:
5 Penalty: 11 Excess amount to be adjusted:
6 Interest:
Amount in words:
Please Note: This payment is accepted subject to verification of accounts. If payment instrument is dishonored, then action as per Negotiable Instruments Act will be initiated.
Further this payment is accepted subject to verification of the property by BBMP. If the above declaration made under SAS is found to be false action as per BBMP Act 2020 will be initiated. If the tax-reassessed is more than 5%than the tax remitted under self-declaration, the evaded tax shall be payable together with a penalty equal to the tax payable along with interest for the difference amount payable calculated (@ 9% p.a. (Note: interest @9% p.a. shall be applicable from the AY 2021-22 on wards) Terms and conditions: This computation of property tax caping the increase to 20%-25% is subject to verification of property and verification of previous property tax returns filed. The taxpayer is liable to pay the balance property tax as per rules in all cases of discrepancies.
30 BRUHAT BENGALURU MAHANAGARA PALIKE Form-5 (See rule 6) No: Ward No/Month/ 20__-20__/ -Office of the Assistant Revenue Officer Running Serial Number ____ Sub-Division Date:
DEMAND NOTICE FOR DEFAULT IN PAYMENT OF PROPERTY TAX Please, take notice that you are overdue towards the property tax and other levies for the years from _ to _ _ as per the following details with respect to the property in Schedule below— Sl No Description Amount in Rs.
1 Property Tax 2 Cesses 3 Interest *(calculated as on date of this notice generation) 4 Penalty 5 Solid Waste Management Cess 6 Total Due# * Actual interest will be calculated as on the date of payment.
# This demand is as per available information given by you under SAS. In case any information is found in correct, you are liable to pay difference tax along with interest and penalty for the same as per BBMP Act 2020 As per BBMP records & the BBMP Act 2020, you are liable to pay the same within 30-days from the date of service of this Demand Notice.
Please note that under section 352 of the BBMP Act 2020, apart from other means, the notice via email or electronic means (WhatsApp/SMS etc.)
is a sufficient service.
31 You may note that failure to pay the above-mentioned tax makes you liable for the following actions in order to recover the same. Treat this as a notice for the same.
(i) Distraint & sale of your moveable properties
(ii) Attachment of your immovable properties
(iii) Attachment of your bank accounts
(iv) Criminal prosecution under section 326 of the BBMP Act 2020.
Property Schedule:
Unique Property ID _ Property no < PID No/ Khata No/ Survey No> Address <_ _> SAS application number_ , Ward Name & Number _ _, BBMP Zone _ [Barcode or QR Code of Full Info of ARO] Assistant Revenue Officer _ Zone To Property Owner Name _ Property Address in SAS (This is an electronically generated notice and does not require manual signatures) 32 Form-5A (See rule 6) BRUHAT BENGALURU MAHANAGARA PALIKE No: Ward No/Month/ 20__-20__/ -Office of the Assistant Revenue Officer Running Serial Number ____ Sub-Division Date:
To, The Occupier.
Demand notice to occupier of the property for payment of property tax under section 144 (8) r/w section 353 of BBMP Act 2020.
Whereas Demand Notice was issued to the person registered as owner of the Property in Schedule below.
Whereas the said owner has failed to pay the demand nor shown enough cause against the said demand as given below (as on date of issue of this notice and actual payable amount shall be as per the date of actual payment based on interest and penalty under the BBMP Act 2020) from the year____________to_____________.
Sl No Description Amount in Rs.
1 Property Tax 2 Cesses 3 Interest (calculated as on date of this notice generation) 4 Penalty 5 Solid Waste Management Cess 6 Total amount payable 33 Under section 144(8) of BBMP Act 2020, read with section 353, the said demand is liable to be paid by you and subsequently you are authorized to deduct recover it from the rent or other dues that you are due to pay the owner.
Therefore, this notice is served upon you to pay the said Demand within 15 days of service of this notice, failing which the movable property on the premises of the property shall be attached and sold for the realization of the above-mentioned property tax dues.
You may note that under section 353 of BBMP Act 2020, the occupier is entitled to recover the same from the owner and may deduct it from the rent then or thereafter due by him to the owner.
Property Schedule:
Property no < PID No/ Khata No/ Survey No> Address < as per street master> SAS application number Assistant of Revenue Officer, Sub-Division Bruhat Bengaluru Mahanagara Palike 34 FORM- 5B (See Rule-9) BRUHAT BENGALURU MAHANAGARA PALIKE No <no> Ward No/Month/ 20__- Office of the ____________ Zone 20__/Running Serial Number Date:
Order of suspension of trade license for default in payment of property tax under section 156 BBMP Act 2020.
Whereas as per records of the BBMP, the occupier/owner of the property mentioned in the Schedule below has not paid the property tax for the premises where your business is being carried out.
Whereas the notices were issued to the occupier/owner and still the payment of the outstanding property tax and related dues has not been done.
Sl No Description Amount in Rs.
1 Property Tax 2 Cesses 3 Interest (calculated as on date of this notice generation) 4 Penalty 5 Solid Waste Management Cess 6 Total amount payable Whereas as per the rules and regulations of the BBMP health department, it is mandatory to pay the property tax on time. The non-payment of property tax is a violation of the terms and conditions of the trade license issued to you.
Accordingly, the terms & conditions for issuance of a trade license, your trade license is suspended with immediate effect. You are hereby directed to stop all business activities until further notice. You are also directed to remove all the signboards, hoardings, and advertisements related to your business 35 from the premises. The premises shall be sealed for the said default.
You are required to submit proof of payment of the outstanding property tax along with a written application for the revocation of the suspension of the trade license. The application should be submitted to this office within 30 days from the date of receipt of this order.
Please note that if you fail to comply with this order, your trade license shall be cancelled permanently.
Property Schedule:
Property no < PID No/ Khata No/ Survey No> Address < as per street master> SAS application number Signature of Authorized Officer To The Owner/occupier.
Copy to:
1. The Zonal Health officer ( ) for information and necessary action
2. The Medical officer of Health ( ) for information and necessary action 36 FORM-6 (See rule 6) BRUHAT BENGALURU MAHANAGARA PALIKE Notice No. Office of the Asst. Revenue Officer Subdivision Date:
To, Notice under Section 144 of the BBMP Act 2020 for scrutiny of Property Tax Returns ********* Please take notice that according to Section 144, Subsections (13) and
(14) of the BBMP Act 2020, it has come to our attention that your property tax return requires scrutiny / assessment. As per the provisions of the Act, we are hereby issuing this notice to inform you of the upcoming inspection, survey, measurement of the land with building. (If any) Date of Inspection: (DD-MM-YYYY) Time of Inspection: HH:MM AM/PM Property address: (As per the katha) Please be advised that this inspection is being conducted for the purpose of assessing the property tax in accordance with the law. It is imperative that you cooperate with our authorized officer/staff during the inspection process.
Failure to do so may result in further action as per section 144(14) of BBMP Act 2020. Your property tax will be revised on merit as per law in such a case.
For any concerns or queries regarding this notice or the inspection process, please contact us on [Concerned ARO mobile Number] or your local ARO office. Your cooperation in this matter is greatly appreciated.
Assistant revenue Officer Sub-division Bruhat Bengaluru Mahanagara Palike 37 Form-6A (See rule 6) BRUHAT BENGALURU MAHANAGARA PALIKE System generated No. Office of the Asst. Revenue Officer --------------------------------------------- Bengaluru, Date:
Show Cause Notice for the Revision of Demand (Under Section 144(15)(c) of the BBMP Act 2020) Year of Assessment Whereas, evidence of facts leading to evasion of payment of property tax, which justify making of reassessment, have come to the knowledge of BBMP on date (date of data entry by RI shall be shown here), as detailed below, which is in your name/occupied by you vide PID/Khata/Survey No ................................................................................................................
,and as such, has reason to believe that self-declaration returns furnished, for the year…………………… vide application No, ................................................................................................................
which is deemed as assessed, appears to be incorrect or has been underassessed resulting in evasion of property tax.
Sl.
No.
Description As per the return filed As per the report of the Revenue Inspector (RI) From the details shown above it is clear that you have filed incorrect property tax returns resulting in evasion of actual property tax payable as detailed below.
38 Sl No.
Description As per returns computed & paid Computation as per RI report (Rs.)
1. Assessment of Residential properties for categories I, II, III, IV
2. Assessment of Non- Residential Properties for Categories V, VI, IX (ii, iii, iv), XVII
3. Assessment of Non- Residential Properties for Categories VII, VIII, IX (i), X, XI, XII
4. Assessment of Excess Vacant and Vacant Land not built upon Category XIII
5. Assessment of Vacant Land at prescribed rates.
6 Tax on Telecommunication Towers
7. Tax on Billboard/hoarding 8 Property Tax 9 Cess (At 26% from 2021-22 onward and 24 % prior to that AY) 10 Total Property tax with Cess Sl.
No Description Amount
1. Difference Property Tax Rs.
2. Cess (At 26% from 2021-22 onward and 24 % prior to that AY) Rs.
3. Penalty (equal to the Difference Property tax due) Rs.
4. Interest *(calculated as on date of this notice generation) Rs.
5. Solid Waste Management Cess Total Rs.
* Actual interest will be calculated as on the date of payment.
Since the tax re-assessed is more than 5% than the tax remitted along with returns, the evaded tax of Rs. shall be payable together with a penalty 39 equal to the tax so evaded payable along with interest for the difference as per section 144(15)(b) BBMP Act 2020. Hence you are hereby called upon to show cause within 15 (fifteen) days as to why an order of reassessment should not be confirmed accordingly.
In case of failure to show cause within 15 (fifteen) days, from the date of the receipt of this notice, the order of re-assessment as per the show cause notice will be confirmed and thereby calling upon you (owner/occupier) to pay the above said sum.
Assistant Revenue Officer Sub-division Bruhat Bengaluru Mahanagara Palike To 40 Form-7 (See rule 6) BRUHAT BENGALURU MAHANAGARA PALIKE System generated No. Office of the Asst. Revenue Officer --------------------------------------------- PID/Khata/Survey no Bengaluru, Date:
Demand notice of revised property tax (Under Section 144 (15) (e) of the BBMP Act 2020) Ref: Show-cause notice No (Corresponding Show cause no shall be shown here) dt: (date of SCN generated shall be shown here) ******** Whereas an order of assessment has been passed on .... after giving you opportunity U/s 144 BBMP Act 2020, the copy of which has been served on you, in respect of the below-mentioned property.
Sl No.
Description As per returns computed & paid Computation as per RI report (Rs.)
1. Assessment of Residential properties for categories I, II, III, IV
2. Assessment of Non- Residential Properties for Categories V, VI, IX (ii, iii, iv), XVII
3. Assessment of Non- Residential Properties for Categories VII, VIII, IX (i), X, XI, XII
4. Assessment of Excess Vacant and Vacant Land not built upon Category XIII
5. Assessment of Vacant Land at prescribed rates.
6 Tax onTelecommunication Towers
7. Tax on Billboard/hoarding 8 Property Tax 41 9 Cess (At 26% from 2021- 22 onward and 24 % prior to that AY) 10 Total Property tax with Cess You are directed to pay the property tax due, penalty and interest. The following amount is due.
Sl.
No Description Amount
1. Difference Property Tax Rs.
2. Cess (At 26% from 2021- 22 onward and 24 % prior to that AY) Rs.
3. Penalty (equal to Difference Property tax due) Rs.
4. Interest *(calculated as on date of this notice generation) Rs.
5. Solid Waste Management Cess Total Rs.
* Actual interest will be calculated as on the date of payment.
Therefore, you are hereby informed to remit the said amount, of Rs……..................... (Payable together with interest calculated up to the date of payment) Online or by way of challans payable at designated bank branches within 30 days failing which further needful action under BBMP Act 2020, would be initiated.
You may note that failure to pay the above-mentioned tax makes you liable for the following actions in order to recover the same. Treat this as a notice for the same.
i. Distraint & sale of your moveable properties.
ii. Attachment of your immovable properties.
iii. Attachment of your bank accounts.
iv. Criminal prosecution under section 326 of the BBMP Act 2020.
Assistant Revenue Officer Sub-division Bruhat Bengaluru Mahanagara Palike To 42 Form-8 (See rule 8) PANCHANAMA FOR SERVICE OF NOTICE OF DEMAND ISSUED UNDER SECTION 156(1) OF THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020 - We, the following Panchas, presented ourselves being requested by Sri/Smt.----- ---------------------------------------------------- , who identified himself/herself as the ------------------------------------ --------------------------------- ------------(Designation & Office) of the Bruhat Bengaluru Mahanagara Palike and showed us the Notice of Demand issued in the name of Sri/Smt.- - , dated; under section 156(1) of the said Act for payment of property tax outstanding in respect of the property situated at - - - - Sl No.
Name & address of the Pancha Identity card no/Mobile No.
1 2
1. The said Sri/Smt. - called out the owner and the person in possession of the above-mentioned immovable property in our presence and the said Demand Notice could not be served on the person named therein because, ------------------------ - - - -
2. Hence the said Sri/Smt -------------------------------------------------------- ------proceeded to serve the said Demand Notice by Affixing a copy of the said Notice on the conspicuous part of the said property in our presence which we confirm by affixing our signatures herein below.
43 Sl.
No.
Name of the Pancha Signature Seal & Signature of the Officer.
Date Place 44 Form-9 (See rule 9) BRUHAT BENGALURU MAHANAGARA PALIKE Seizure and Distraint of Movable Property No………………………………. Office of the _ , Bengaluru- Dated - ORDER
1. Whereas, Sri/Smt./M/s - ----- has not paid the property tax payable under section 147 of the Bengaluru Bruhat Mahanagara Palike, 2020 (hereinafter referred to as, ‘the Act’) and the same is outstanding as per the following details:
Property Schedule:
[ [[ Property no < PID No/ Khata No/ Survey No> Address < as per street master> SAS application number Sl No Description Unpaid amount in Rs 1 Property Tax 2 Cesses 3 Interest *(calculated as on date of this notice generation) 4 Penalty 5 Solid Waste Management Cess 6 Total Due# SEIZURE OF MOVABLE PROPERTIES UNDER SECTION 156, BBMP ACT 2020, READ WITH BBMP (PROPERTY TAX ASSESSMENT, RECOVERY & MANAGEMENT) RULES, 2024 45
2. Whereas inconsequence, thereof the Demand Notice No _______dated ___________was issued and served on him under section 156(1) of the Act and still the said amount of tax has not been paid.
3. The non-payment of these outstanding tax dues despite notice and follow-up brings out that that the recovery of tax, interest, penalty, cesses (called “tax in arrears” hereinafter) of the above defaulter cannot be effected otherwise than by attachment and sale of movables properties.
4. Hence, I, , in exercise of powers conferred upon me under section 156 of the BBMP Act, 2020, read with the BBMP (Property Tax Assessment, Recovery & Management) Rules 2024, order the seizure of following movable properties under distress warrant.
Description of the articles attached (list each of them) Estimated value o f the article (in Rs) Number of each type of article Estimated Tota l Value# (in Rupees) 1 2 3 4
(i)
(ii)
(iii)
(iv) Grand Total = # The seizure shall be commensurate to meet the outstanding dues and estimated value of the seized movable properties shall not be more than the total outstanding dues plus 10% or actual cost (whichever is more) for administrative costs for seizure, storage and possible distress sale of the movable properties.
I further order the zimmanama of the seized property to be given to <name, designation> and the property is stored at address> for safe custody under him/her until further order on these properties by the undersigned or a Competent Appellate Authority.
46 Issued under my hand and seal on this day of _ and year Date:
Place:
Copy to:
Sri/Smt ------------ Name & Designation Office Address 47 Form-10 (See rule 9) BRUHAT BENGALURU MAHANAGARA PALIKE Inventory of the moveable properties attached from the defaulter shri ..... of ……………ward ……..Zone ........ in Bruhat Bengaluru Mahanagara Palike for the arrears of of property tax, penalties, interest, cesses and other levies due by him.
Name & Number of Ward PID/Sy No.
SAS Application Number Name of the Owner Basic Propert y Tax Dues (in Rs) Interest (as on date of issue of distraint of property) 1 2 3 4 5 6 Penalt y Solid Waste Manageme nt Cess Total Deman d Description of the articles attached (list each of them) Estimated value of the article Numbe r of each type of article Estimate d Total Value 7 8 9= 5+6+7+ 8 10 11 12 13=11x12
(i)
(ii)
(iii)
(iv) Note 1 Signature of the defaulter and independent witnesses present at the time of distraint should be obtained on the inventory and attested by the officer doing distraint.
1. One copy of the inventory should be delivered to the defaulter after obtaining his signature.
48 Signature of the Witnesses Signature of the BBMP Staff Signature of the Defaulters Signature of the officer who distrained the Property
1.
2.
3.
4.
Date_ _ Signature Name & Designation Office Address Place:
Copy to:
Sri/Smt 49 Form-11 (See rule 9) BRUHAT BENGALURU MAHANAGARA PALIKE Form of proclamation and written notice of sale of moveable property.
Whereas the moveable property of Shri/Smt.............. hereunder specified has been attached on account of arrears of the property tax, penalties, interest, cesses & other levies due by him for a sum of Rs ......................................................... and whereas it is necessary to recover the said amount by sale of the below-mentioned property(ies), together with all lawful charges and expenses resulting from the said attachment and Sale.
Notice is hereby given that on the ______day of 20__ at O'Clock, the Revenue Officer of (or other person appointed) will at<place or venue of auction with complete address>, sell by auction subject to the conditions mentioned below to the highest bidder and without reserve, the right, title and interest of the said in the property hereunder specified and every power of disposing of the same or any of them or of the profits arising therefrom which the said<name of defaulter> may now consistently with the law exercise for his own benefit.
MOVEABLE PROPERTY Lot No.
No. and Descriptio n of articles Where attached Where now placed Where to be viewed Whether the sale is Subject to confirmatio n
(1) (2) (3) (4) (5) (6) CONDITIONS OF SALE:
(1) The sale shall be held on the day fixed and if necessary, continued from day-today (except closed holiday) until all the properties specified in this Proclamation have been sold. The Officer conducting the sale may, however in his discretion, adjourn any sale for a period not exceeding three days.
(2) The party liable for the payment of money for the recovery of which the sale of moveable property is held shall not be allowed to bid for or purchase the 50 property without the permission of the Zonal Joint Commissioner.
(3) No Officer having any duty to perform in connection with any sale by auctions and no person employed by or subordinate to such Officer shall directly or indirectly bid for or acquire any property.
(4) The Officer conducting the sale shall have the discretion to accept or reject the highest bid.
(5) If there are no bidders on the date of sale, the property may be purchased by the BBMP.
(6) The party declared to be the purchaser of the moveable property should deposit immediately the entire amount of bid should be deposited after his declaration as purchaser. Provided that in case the value of the winning bid for a property exceeds rupees one lakh then 50% may be deposited immediately on the spot and rest within 15 days. Failure to deposit 50% of the amount shall be treated as default and the auction will proceed ahead and the such a defaulter shall be barred from bidding for a period of one year from the date of default. Provided that in case of failure to deposit the balance 50% of the winning amount within 15 days of the date of auction, the already deposited 50% of the bid amount shall stand forfeited to the BBMP.
(7) The sale is subject to confirmation by the Joint Commissioner.
(8) In case sale is aside, the amount deposited by the purchaser will be refunded.
(9) A certificate of purchase will be issued in the name of the successful bidder after the sale is confirmed.
51 Form-12 (See rule 8] BRUHAT BENGALURU MAHANAGARA PALIKE Certificate of Sale of Movable Property This is to certify that <name of purchaser> residing at in district, having purchased at a public auction held by the Revenue Officer for the Property Tax due by <name of the defaulter>, a Property Owner/Occupier in the undermentioned ward, and the said purchaser having paid the full amount of the purchase money, the said property has been this day put into & transferred to the name of the said person.
Zone Name & Number of Ward where defaulted property situated Details of the Movable Property sold Upset Price in Auction Price quoted by auction winner Date of Payment Mode & details of payment Descriptio n of the movable property Number 1 2 3 4 5 6 7 8 Date Revenue Officer Place Zone 52 Form-13 (See rule 9) BRUHAT BENGALURU MAHANAGARA PALIKE Attachment of Immovable Property No………………………………. Office of the _ , Bengaluru- Dated - ORDER Attachment of Immovable Properties under section 156, BBMP Act 2020, read with BBMP (Property Tax Assessment, Recovery & Management) Rules, 2024
1. Whereas, Sri/Smt./M/s - ----- has not paid the property tax payable under section 147 of the Bengaluru Bruhat Mahanagara Palike, 2020 (hereinafter referred to as, ‘the Act’) and the same is outstanding as per the following details:
Property Schedule:
Unique Property ID _ Property no < PID No/ Khata No/ Survey No> Address < > SAS application number_ , Ward Name & Number _ _, BBMP Zone _ Sl No Description Unpaid amount in Rs 1 Property Tax 2 Cesses 3 Interest *(calculated as on date of this notice generation) 53 4 Penalty 5 Solid Waste Management Cess 6 Total Due#
2. Whereas in consequence, thereof the Demand Notice No dated was issued and served on him under section 156(1) of the Act and still the said amount of tax has not been paid.
3. The non-payment of these outstanding tax dues despite notice and follow-up brings out that that the recovery of tax, interest, penalty, cesses (called “tax in arrears” hereinafter) of the above defaulter cannot be effected otherwise than by attachment of the immovables properties.
Hence, I, ___________, in exercise of powers conferred upon me under section 156 of the BBMP Act, 2020, read with the BBMP (Property Tax Assessment, Recovery & Management) Rules 2024, order the attachment of following immovable properties. I hereby prohibit the transfer or mortgage of the said immovable properties and recording of this prohibition order as an encumbrance on the said property by jurisdictional Sub Registrar. Further, the said prohibition shall also be recorded in the property or land records of the said property maintained by the appropriate authority. The same shall remain in force until further orders from the undersigned.
Sl.
NO Property Description Chakkabandi North South East West Owner Name, Unique Property ID _ /PID/Sy No, Ward/ Gram Panchayat, Hobli/Division, Town/Zone. Area/Extent Issued under my hand and seal on this day _ _ of and year _ Date_ _ ,Place Name & Designation Office Address Copy to:
Sri/Smt 54 Form-14 (See rule 9] BRUHAT BENGALURU MAHANAGARA PALIKE Register of movable properties sold for arrears of property tax, penalties, interest, cesses & other levies in the Ward <Ward name and number> at the RO Office Name & Number of Ward PID/Sy No.
SAS Application Number Name of the Owner Basic Property Tax Dues Interest (as on date of issue of sale of property) 1 2 3 4 5 6 Penalty Solid Waste Management Cess Total Demand Date and amount received by way of sale Name , contact number & address of the purchaser Signatures of RO 7 8 9= 5+6+7+8 10 11 12 55 Form-15 (See rule 9] BRUHAT BENGALURU MAHANAGARA PALIKE Register of Immoveable property attached for recovery of arrears of property tax, penalties, interest, cesses & other levies in the Ward <Ward name and number> at the RO Office Name & Number of Ward PID/SyNo.
SAS Application Number Name, contact & address of the Owner Basic Property Tax Dues Interest (as on date of issue of sale of property) 1 2 3 4 5 6 Penalty Solid Waste Management Cess Total Demand Date of attachment & Amount recovered Present status of the attached property Signatures of RO 7 8 9= 5+6+7+8 10 11 12 56 Form-16 (See rule 9] BRUHAT BENGALURU MAHANAGARA PALIKE Attachment of Bank Account No………………………………. Office of the -------------------------------- ---- Bengaluru -------------- Dated - To The Bank Manager, - Bengaluru.
Attachment warrant under section 156, BBMP Act 2020, read with BBMP (Property Tax Assessment, Recovery and Management) Rules, 2024
1. Whereas, Sri/Smt./M/s ---------------------------------------- has not paid the property tax payable under section 147 of the Bengaluru Bruhat Mahanagara Palike, 2020 (hereinafter referred to as, ‘the Act’) and the same is outstanding as per the following details:
Property Schedule:
Unique Property ID Property no < PID No/ Khata No/ Survey No> Address < > SAS application number , Ward Name & Number _ _, BBMP Zone_ Unpaid/balance amount of Property Tax & related levies = Rs
2. Whereas in consequence, thereof the Demand Notice dated, was issued and served on him under section 156(1) of the Act followed by other Notices and the Final Notice dated, ---- and the said amount of tax has not been paid.
3. Since it is considered, there are reasons to hold that the recovery of tax, interest, penalty, cesses (called “tax in arrears” hereinafter) of the above defaulter cannot be effected by attachment and sale of movables properties.
57
4. It is therefore considered necessary and expedient to recover the abovesaid amount of tax in arrears by attachment of the Bank Account held by the said person in accordance with section 156 of the Act. Hence it is hereby ordered that the amounts standing to the credit of the said person in the bank accounts, including Fixed Deposits, Recurring Deposits etc., to the extent of the amount of arrears of tax specified hereinabove.
5. The Bank shall also make a statement specifying therein all the bank accounts and the amounts available to the credit of the said person forthwith in the following Format:
Sl.
No.
Account No. Type of Account Credit Balance Available (In Rs.)
6. It is hereby informed that the Bank shall be solely responsible if the said person is allowed to draw any amount after the service of this Notice and it shall be constrained upon the undersigned to proceed against the Bank to recover the amount so paid to the said person as if the Bank is in default for payment of the property tax, apart from other proceedings that may be initiated as per the Law.
7. The information specified above may be sent through e-mail id --------------- ----------- in PDF Format and a copy shall also be handed over to the person serving this Notice.
Authorised Officer BBMP- Date:
Place:
Copy to:
Sri/Smt - 58 Form-17 (see rule 9] BRUHAT BENGALURU MAHANAGARA PALIKE No………………………………. Office of the -------------------------------- ---- Bengaluru -------------- Dated - To The Bank Manager, - Ban k Bengaluru.
Show-cause notice to the bank for non-compliance with the notice issued under section 156 of the BBMP Act 2020
1. Whereas the Notice u/s 156 of the BBMP Act 2020 read with BBMP (Property Tax Assessment, Recovery & Management) Rules 2024 in No.
dated, _ for attachment and recovery of the property tax including penalty/interest in the case of Shri/Smt./M/s._ (person-in-default) was issued & served on the above-mentioned bank on____________.
2. Whereas the above-mentioned bank has failed to comply with the terms of the above-said Notice for the following reasons:
(a). The bank has allowed the above-mentioned person-indefault to draw the money to the extent of Rs. _ ______/ and/or allowed the operation of the bank accounts after the service of the aforesaid Notice.
(b). The bank has not disclosed or furnished the complete details of the bank accounts held by the above-said person-in-default and/or not handed over the amounts available to the credit of the above- said person-indefault.
(The above violations are only illustrative and not exhaustive – the Designated Officer may precisely summarize the violation/non-compliance by the Bank) 59
3. It is therefore considered necessary as well as appropriate to proceed against you for the above-said violation/non-compliance with the terms of the Notice mentioned above in the manner provided under the law, including sections 244 and 245 of Bharatiya Nyaya Sanhita 2023 (Central Act 45 of 2023) for disobedience to the order of the public servant and for failure to assist the public servant in discharge his duties.
4. It is therefore directed that you may show cause within 14 days from the date of receipt of this Notice why proceedings should not be initiated against you under the law for non-compliance with the aforesaid Notice dated, _.
The undersigned will be constrained to proceed against you without any further Notice if there is no reply within the said time of 14 days for the aforesaid violations of the law.
Seal & Signature of the Officer.
Date :
Place :
60 Form-18 (see rule 10] BRUHAT BENGALURU MAHANAGARA PALIKE Intimation Slip From Sub Registrar To Assistant Revenue Officer ______________, Zone ___________ The registered deed about the following properties/land have happened in our office – Sl.
N o Property Location Property Unique ID/PID & SAS Application Number etc Name of the person transferrin g the property Name of the person to whom transferre d Registration Book No and Page for Sub Registrar & Name of Sub Registrar Zon e Subdivisio n War d 1 2 3 4 5 6 7 8 Extent or area that is transferr ed Identity Card Number & Type of the Transferor (if applicable) Identity Card Number & Type of the Transferee (if applicable) Type of transaction (Sale/Mortg age/Gift etc) Chakkabandi Remar ks Nor th Sou th Ea st We st 9 10 11 12 13 14 15 16 17 [In case of electronic sending of the information of the transaction, more details, as is being shared in e-Aasthi software should be shared and subject to revision from time to time] Date Place Name, Seal and Signature of the Officer.
61 Form-19 (See rule 10] BRUHAT BENGALURU MAHANAGARA PALIKE Register of Information of Mutations Sl.
No Intimatio n sent by(Sub Registrar/ Private Person/C ourt/ Appellate Authority Date of Transa ction by Sub Registr ar or date of Intimat ion by the Private Person/ Court/ Appella te Authori ty Date of receipt of intima tion Registr ation Book No and Page for Sub Registr ar or Numbe r & date of intimati on by Private Person Details of the propert y involve d with Unique PID, SAS Applica tion Numbe r etc Name of the perso n acqui ring rights in the prope rty (if any) Extent for which the rights are being acquired or details of other rights transacted/ ordered (mortgage etc) Remarks 1 2 3 4 5 6 7 8 9 62 Form-20 (See rule 10] BRUHAT BENGALURU MAHANAGARA PALIKE Register of Inheritance Cases S.No Details of the property involved with Unique PID, SAS Application Number etc Name of the deceased owner or occupier Date of death or approximate date Death Certificate Registration Number and date of registration or field report number & date of Revenue Inspector certifying death and date of death 1 2 3 4 5 Name of heirs of the deceased with relationship to the deceased Order number & date of the Authorized Officer Order of Appellate Officer or a Court (if any) Remarks Name Relationship Nature of claim 6 7 8 9 10 11 63 Form-21 (See rule 10] BRUHAT BENGALURU MAHANAGARA PALIKE Report of Succession, Survivorship or Inheritance To The Assistant Revenue Officer Sub-division _ Zone _ The following succession/survivorship/inheritance due to death in ward with respect to property and other details given below has happened. I request that the names of the inheritors/successors/survivors may be entered in the property records of the BBMP. I attach herewith the death certificate and family tree certificate issued by the Revenue Department, Govt of Karnataka.
Property Location Property Unique PID & SAS Application Number etc Name of the deceased owner or occupier Zone Subdivision Ward 1 2 3 4 5 Date of death or approximate date Name of heirs of the deceased with relationship to the deceased Death Certificate Registration Number and date of registration or field report number & date of Revenue Inspector certifying death and date of death for very old deaths Family Tree Certificate Number & Date issued by Revenue Department Name Relationship Nature of claim 6 7 8 9 10 11 S.
No Name of heir Signatures Address Mobile Number Date 64 Form-22 (See rule 10) BRUHAT BENGALURU MAHANAGARA PALIKE Report of Transfer of Property To The Assistant Revenue Officer Subdivision _ Zone _ The mutation for the following transfer of the property done in Sub Registrar Office as per details given in the table below has not been effected. I request that the names as per the said registered deed may be entered in the property records of the BBMP. I attach herewith the certified copy of the said registered deed.
S.
N o Property Location Property Unique ID/PID/ Sy No & SAS Applica t ion Number etc Name of the person transfer r ing the propert y Name of the person to whom transfe r red Registe r ed Deed No and date of registra t ion & sub registra r details Extent or area that is transfe r red Remar ks Zo ne Subdivis i on Wa rd 1 2 3 4 5 6 7 8 9 10 Date_ Place _ <signatures> Name Mobile Addres s 65 Form-23 (See rule 9) BRUHAT BENGALURU MAHANAGARA PALIKE No. Office of the Asst. Revenue Officer --------------------------------------------- Zone Date:
Notice It is hereby notices to all who may be concerned that the entries have been made in the Register of Intimation of Mutations as indicated in the table below, in respect of the property and land specified therein, in pursuance to report made under the BBMP (Property Tax Assessment, Recovery & Management) Rules 2024.
Objections, if any, in respect of the said entries may be made in writing or ONLINE to the undersigned within fifteen days from the date of issuance of this notice; failing which the decision on the said mutation request shall be taken on merit by the BBMP.
TABLE Sl.
No Property Location Property Unique PID & SAS Application Number etc Zone Sub-division Ward 1 2 3 4 5 Extent or area of the Property or land Name of the present owner or occupier Extent for which the mutation is requested Name of the persons seeking mutation in their name Reasons or basis# on which the mutation is requested Remarks 6 7 8 9 10 11 # Registered deed in Sub-Registrar/Succession/Survivorship/Inheritance/Court Order/ Partition/Lease/Amalgamation/Otherwise <signatures> Assistant Revenue Officer Subdivision Zone Date_ Place _ By Order and etc…… 66 Form-24 (See rule 10) BRUHAT BENGALURU MAHANAGARA PALIKE Revenue Department e-Khata Order File No: Assistant Revenue Officer _ subdivision Bengaluru, Date:
Your application dated for transfer of Khata for the property bearing municipal No. , PID No. , (Street name), of Ward No. and________(Ward Name) in the name of Sri/Smt./M/s __________________ was submitted under section 149 of the Bruhat Bengaluru Mahanagara Palike Act 2020. Following the due process of verification and it is approved based on the (documents) submitted, and the name/s has been transferred and recorded in the property tax register maintained by this office. The property tax records and eKhata for the property, after order, stands as follows- Municipal no._________________________ old PID no_____________________ EID_______________, Street ____________________ Ward no__________ Ward name _______________________Sub division ________________ Zone _____________ in the name of Sri/ Smt/M/s.
______________________________________________ S/o/ W/o/C/o_________________________________________________________ Condition: The said Khata transfer is subject to the cancellation under section 150 of the BBMP Act 2020, if the documents submitted found to be fraudulent documents or if any dispute arises.
Barcode Assistant Revenue Officer sub-division Bruhat Bengaluru Mahanagara Palike [ ಮುದÎಕರು ²ಾಗೂ ಪÎ�ಾಶಕರು:- ಸಂಕಲ£ಾĩ�ಾĸಗಳ�, ಕ£ಾ�ಟಕ ªಾಜÍಪತÎ, ಸ�ಾ�ĸ �ೇಂದÎ ಮುದÎ�ಾಲಯ, ¦ೆಂಗಳ�ರು R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19 Licensed to post without prepayment WPP No. 297 2024-08-12T19:26:49+0530 THAMMAIAH