The authorities empowered to approve, revise and hear appeals with respect to Property Tax, interest, penalties and cesses and other levies and services shall be 3 as follows, namely:- Sl.
No Servic e Approval
1. Re-assessment of existing Property Tax, Cesses & Other Levies on Properties, Land with or without Buildings of extent upto 2400 Sq Feet Assistant Revenue Officer
2. Re-assessment of existing Property Tax, Cesses & Other Levies on Properties, Land with or without Buildings of extent more than 2400 Sq Feet but upto 4000 Square Feet Deputy Revenue Officer/Revenue Officer, as the case may be.
3. Re-assessment of existing Property Tax, Cesses & Other Levies on Properties, Land with or without Buildings of extent more than 4000 Sq Feet but upto 6000 Square Feet Zonal Deputy Commissioner (Revenue)
4. Re-assessment of existing Property Tax, Cesses & Other Levies on Properties, Land with or without Buildings of extent more than 6000 Square Feet Zonal Additional/Joint Commissioner, as the case may be.
5. Transfer of Property for all type of properties/buildings/lands (A-Register & B- Register Properties) Assistant Revenue Officer
6. Creation or Recording of New Property in Property Tax Register (both Register A & B) & fixation of its Property Tax, for the Properties, Land with or without Buildings of extent upto 4000 Sq Feet Deputy Revenue Officer/Revenue Officer, as the case may be.
7. Creation or Recording of New Property in Property Tax Register (both Register A & B) & fixation of its Property Tax, for the Properties, Land with or without Buildings of more than 4000 Sq Feet but upto 6000 Sq Feet Zonal Deputy Commissioner (Revenue)
8. Creation or Recording of New Property in Property Tax Register (both Register A & B) & fixation of its Property Tax, for the Properties, Land with or without Buildings of extent more than 6000 Sq Feet.
Zonal Additional/Joint Commissioner, as the case may be.
9. Sub-Division or amalgamation of Properties, Land (with or without Buildings), as per the directions/decision/circular of the Town Planning Wing of the BBMP, and the fixation of its Property Tax, for properties upto an extent of 4000 Sq Feet (both A & B).
Deputy Revenue Officer/Revenue Officer, as the case may be.
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10. Sub-Division or amalgamation of Properties, Land (with or without Buildings), as per the directions/decision/circular of the Town Planning Wing of the BBMP, and the fixation of its Property Tax, in respect of the properties/land of extent more than 4000 Sq Feet but upto 6000 Sq Feet (both A & B) Zonal Deputy Commissioner (Revenue)
11. Sub-Division or amalgamation of Properties, Land (with or without Buildings), as per the directions/decision/circular of the Town Planning Wing of the BBMP, and the fixation of its Property Tax, for properties/lands of extent more than 6000 Sq Feet (both A & B) Zonal Additional/Joint Commissioner, as the case may be.
12. Issue of Show Cause Notice and Demand Notice and Order for Recovery of property tax, penalties, interest, cesses & other levies on the Properties/ Lands/Buildings under section 156, for amounts not exceeding Rupees Five Lakhs for a single property.
Assistant Revenue Officer
13. Issue of Show Cause Notice and Demand Notice and Order for Recovery of property tax, penalties, interest, cesses & other levies on the Properties/ Lands/Buildings under section 156, for amounts exceeding Rupees Five Lakhs but not more than Rupees Twenty-Five Lakhs for a single property.
Deputy Revenue Officer/Revenue Officer, as the case may be.
14. Issue of Show Cause Notice and Demand Notice and Order for Recovery of property tax, penalties, interest, cesses & other levies on the Properties/ Lands/Buildings under section 156, for amounts exceeding Rupees Twenty- Five Lakhs but not more than Rupees One Crore for a single property.
Zonal Deputy Commissioner (Revenue)
15. Issue of Show Cause Notice and Demand Notice and Order for Recovery of property tax, penalties, interest, cesses & other levies on the Properties/ Lands/Buildings under section 156, for amounts exceeding Rupees One Crore but not more than Rupees Five Crore for a single property.
Zonal Additional/Joint Commissioner, as the case may be.
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16. Issue of Show Cause Notice and Demand Notice and Order for Recovery of property tax, penalties, interest, cesses & other levies on the Properties/ Lands/Buildings under section 156, for amounts exceeding Rupees Five Crore for a single property.
Zonal Commissioner
17. Issuance of warrant of attachment of bank account or immovable properties for recovery of property tax, penalties, interest, cesses and other levies under section 156 for amounts not exceeding Rupees Ten Lakhs for a single property.
Deputy Revenue Officer/Revenue Officer, as the case may be.
18. Issuance of warrant of attachment of bank account or immovable properties for recovery of property tax, penalties, interest, cesses and other levies under section 156 for amounts not exceeding Rupees Ten Lakhs but not more than rupees One Crore for a single property.
Zonal Deputy Commissioner (Revenue)
19. Issuance of warrant of attachment of bank account or immovable properties for recovery of property tax, penalties, interest, cesses and other levies under section 156 for amounts exceeding Rupees One Crore but not more than rupees Five Crores for a single property.
Zonal Additional/Joint Commissioner, as the case may be.
20. Issuance of warrant of attachment of bank account or immovable properties for recovery of property tax, penalties, interest, cesses and other levies under section 156 for amounts exceeding Rupees Five Crores for a single property.
Zonal Commissioner
21. Issuance of distraint & seizure order and sale of movable or immovable properties for recovery of property tax, penalties, interest, cesses and other levies under section 156 for amounts not exceeding Rupees Ten Lakhs for a single property.
Deputy Revenue Officer/Revenue Officer, as the case may be.
22. Issuance of distraint & seizure order and sale of movable or immovable properties for recovery of property tax, penalties, interest, cesses and other levies under section 156 for amounts exceeding Rupees Ten Lakhs but not more than rupees One Crore for a single property.
Zonal Deputy Commissioner (Revenue) 6
23. Issuance of distraint & seizure order and sale of movable or immovable properties for recovery of property tax, penalties, interest, cesses and other levies under section 156 for amounts exceeding Rupees One Crore but not more than rupees Five Crores for a single property.
Zonal Additional/Joint Commissioner, as the case may be.
24. Issuance of distraint & seizure order and sale of movable or immovable properties for recovery of property tax, penalties, interest, cesses and other levies under section 156 for amounts exceeding Rupees Five Crores for a single property.
Zonal Commissioner Sl.
No Authority approving a service/action as per table above 1st Appellate Authority 2nd Appellate Authority 1 Assistant Revenue Officer Deputy Revenue Officer/Revenue Officer, as the case may be.
Zonal Deputy Commissioner (Revenue) 2 Deputy Revenue Officer/Revenue Officer, as the case may be.
Zonal Deputy Commissioner (Revenue) Zonal Additional/Joint Commissioner, as the case may be.
3 Zonal Deputy Commissioner Zonal Additional/Joint Commissioner, as the case may be.
Zonal Commissioner 4 Zonal Additional/Joint Commissioner, as the case may be.
Zonal Commissioner Special Commissioner (Revenue)
(2) The Chief Commissioner may under section 144 sub-section (12) or section 150 either Suo-motu or otherwise take up any case and pass such orders with respect thereto as per law, after affording an opportunity to the parties likely to be affected by the said order.
5. Use of Software & Technology for Property Tax Records: (1) The Bruhat Bengaluru Mahanagara Palike may by order specify from time to time the software and technology to be used for creation, storage, updation and maintenance of property tax records including maps and all actions associated therewith, including assessment, recovery of the property tax, interest, penalties, cesses and other levies 7 and other purposes as provided for in the Act.
(2) The Property tax records, including maps, stored electronically shall be the original Property Tax Records upon notification by the Chief Commissioner. Once notified for a given jurisdictional area by the Chief Commissioner directing use of only the electronically stored Property Tax Records from the date mentioned in the notification, then from then onwards such electronically stored Property Tax Records shall come into force and be the original Property Tax Records.
(3) The approval of entry of the names and other mutations in the property or land records upon inheritance, succession transfer, survivorship or otherwise, once the software is notified under this Rule, shall be done by the software as per order issued in this regard by the Chief Commissioner. Similarly, the notices, demand notices, assessments, revisions and other connected activities shall be signed by the specified software system upon issuance of an order in this regard by the Chief Commissioner.