(994) ¨sÁUÀ 4J gÁdåzÀ «zsÉÃAiÀÄPÀUÀ¼À ªÀÄvÀÄÛ CªÀÅUÀ¼À ªÉÄà É̄ ¥Àj²Ã®£Á À̧«ÄwAiÀÄ ªÀgÀ¢UÀ¼ÀÄ, gÁdåzÀ C¢ü¤AiÀĪÀÄUÀ¼ÀÄ ªÀÄvÀÄÛ DzsÁåzÉñÀUÀ¼ÀÄ, PÉÃAzÀæzÀ ªÀÄvÀÄÛ gÁdåzÀ ±Á À̧£ÀUÀ¼À ªÉÄÃgÉUÉ gÁdå À̧PÁðgÀªÀÅ ºÉÆgÀr¹zÀ ¸ÁªÀiÁ£Àå ±Á À̧£À§zÀÞ ¤AiÀĪÀÄUÀ¼ÀÄ ªÀÄvÀÄ Û gÁeÁåAUÀzÀ ªÉÄÃgÉUÉ gÁdå¥Á®gÀÄ ªÀiÁrzÀ ¤AiÀĪÀÄUÀ¼ÀÄ ºÁUÀÆ PÀ£ÁðlPÀ GZÀÒ £ÁåAiÀiÁ®AiÀĪÀÅ ªÀiÁrzÀ ¤AiÀĪÀÄUÀ¼ÀÄ GOVERNMENT OF KARNATAKA No. UDD 126 GEL 2023(e) Karnataka Government Secretariat, Vikasa Soudha, Bangalore. Dated: 11.02.2025 NOTIFICATION-I The draft of the following rules further to amend the Karnataka Municipalities Taxation Rules, 1965 which the Government of Karnataka proposes to make in exercise of the powers conferred under Section 323 of the Karnataka Municipalities Act, 1964 (Karnataka Act 22 of 1964) as required under Sub- section (1) of Section 323 of the said Act has been published in the State Gazette Vide.
Notification. No.UDD 126 GEL 2023(e) dated 3rd Jan 2025 in Part-IVA of the Karnataka Gazette inviting objections and suggestions from all persons likely to affected thereby within one month from the date of its publications in the Official Gazette.
And whereas the said Gazette was made available to public on 3rd Jan 2025 and whereas the objections and suggestions received are considered by the State Government.
Now therefore, in exercise of powers conferred under Section 323 of the Karnataka Municipalities Act, 1964 (Karnataka Act 22 of 1964) as required under Sub- section (1) of Section 323 the State Government notifies the following Rules namely.
RULES
1. Title, commencement and application:- (1) These rules may be called the Karnataka Municipalities Taxation (Amendment) Rules 2025.
(2) They shall be deemed to have come into force with effect from the date their publication of the final notification in the Official Gazette.
À̧A¥ÀÄl -160 Volume - 160 12 2025 23 1946) BENGALURU, WEDNESDAY, 12, FEBRUARY, 2025 MAGHA, 23, SHAKAVARSHA, 1946) À̧AaPÉ 32 Issue 32 ¨sÁUÀ 4J , 12 2025 995
(3) These rules shall be applicable for the purposes of assessment, levy, recovery and management of property tax under Chapter VI of the Karnataka Municipalities Act 1964.
2. In the Karnataka Municipalities Taxation Rules 1965, (here-in-after referred to as the said rules) the following amendments shall be applicable.
1. Definitions. –
(1) In 2.0 definitions, After (a) the following shall be inserted.
(aa) “Authorized Officer” means an Officer of the Municipality who is a Public Servant within the meaning of Section 79 of the Act and under Section 21 of the Indian Penal Code 1860 authorized under these rules.
(bb) “Person-in-default or defaulter” means the owner of the immoveable property or the person in possession of the immoveable property who is liable to pay the property tax under Section 105 of the Act but has not paid the tax or cesses or penalty or has paid only partly.
(2) All other words and expressions used herein but not defined shall have the same meaning as assigned to them in the Act.
(2) Insertion of New Rule 10A, 10B, 10C& 10D:-After Rule 10, the following shall be inserted namely.
10A :- The Show Cause Notice and the Demand Notice. -(1)The Demand Notice for default to pay the Property tax, Cesses, Penalties & other Levies under Sub-section (4) of Section 105 of the Act shall be in Form-IIA.
(2) The notice calling for scrutiny of the Property Tax Returns under Section 105, shall be in Form-IIB.The Show Cause Notice, the Demand Notice for a revised demand under Sub-section (4) of Section 105 of the Act shall be in Form-IIC and Form-IID respectively and signed and issued by the Authorized Officer.
10B:- Procedure for recovery of Property Tax, Penalties, Cesses and Other Levies.- (1) The Demand Notice in case of revision of the demand under Section 105 of the Act shall be issued along with a speaking Order deciding the Property tax, Penalties, Cesses and other Levies as per the Act by the Authorized Officer:
Provided that no appeal on Show Cause Notice or the Demand Notice or the Order shall be admitted unless the person seeking to file appeal deposits fifty percent of the amount mentioned in the Show Cause Notice or the Demand Notice or the Order of the Municipality.
Provided further that in case of appeal being successful resulting in refund either in part or full of the already deposited amount, the same shall be immediately refunded by the Municipality or adjusted against any other pending or future Property taxes or Penalties or Cesses or other Levies.
996 , 12 2025 ¨sÁUÀ 4J
(2) The Property Tax, Penalties, Cesses and Other Levies shall become due to be paid immediately upon service of such a Demand Notice unless the same is stayed in an appeal. The said Demand Notice shall also be the notice for the purpose of distraint of moveable properties, their seizure, distress sale, attachment of immoveable properties of the defaulter. There upon, in case of failure to pay the Property Tax, Penalties, Cesses and Other Levies the Authorized Officer in accordance with Section 143 may proceed ahead with the distraint and seizure of moveable properties and their distress sale, attachment of the immoveable properties of the defaulter for recovery of the Property Tax, Penalties, Cesses and Other Levies.
(3) The property belonging to the defaulter or the property over which or the profits of which he/she has disposing power which he may exercise for his own benefit may be attached and sold in order to recover unpaid Property tax, Penalties, Cesses and other Levies.
(4) All saleable moveable properties including, but not limited to, goods, money, bank notes, cheques, bills of exchange, hundis, promissory notes, government securities, bonds or other securities for money, debts, shares in a corporation, other than the assets expressly excluded under Sub-section
(1) of Section 60 and Section 61 of the Code of Civil Procedure, may be attached and sold in order to recover unpaid Property tax, Penalties, Cesses and other Levies.
(5) The immoveable properties of the defaulter of the Property tax, Penalties, Cesses and other Levies may be sold to recover the same as per provisions of the Act.
10C:-Manner of service of the Demand Notice or the Show Cause Notice or the Order. -(1) The demand notice or the show cause notice or the order shall be served directly on the concerned person or the defaulter as per Section 262 of the Act and a copy there of along with proper acknowledgement shall be placed in the file as record.
(2) A scanned copy of the notice/order may be served through the e-mail ID of the defaulter, if the same is available.
(3) If the notice/order could not be served in the manner stated above, it shall be served by affixture on the property concerned or the last known address of the defaulter as per Section 262 (1)
(d) (ii) and the fact of service by affixture shall be recorded by drawing up the Panchanama. If the defaulter is avoiding the service of the notice/order, the same shall be mentioned in the Panchanama evidencing service by affixture. The format of Panchanama shall be in the Form–II E as in the Annexure.
(4) The service by affixture is also necessary if the notice/order, which could not be served directly on the person/defaulter but is served through an e-mail ID.
(5) The notice/order may also be served through any electronic messenger application including WhatsApp/SMS/e-mail. However, it shall be followed by service by affixture as aforesaid.
(6) Wherever it is practicable, it shall be preferable to have Videographic evidence or photos of service by affixture on record.
10 D:- Procedure upon failure to pay Property Tax or Penalties or Cesses or Other Levies.- (1) If the person to whom a notice of demand has been served under these rules does not pay the Property Tax, Penalties, Cesses and other Levies within thirty days from the service of such ¨sÁUÀ 4J , 12 2025 997 notice, in the absence of any stay issued by the Appellate Authorities, the Authorized Officer may recover by distraint under his warrant and sale of such moveable property of the defaulter or if the defaulter is the occupier of the building by distress and sale of any moveable property which may be found in or on such building or land, the amount due on account of tax, penalties, cesses and levies, together with the warrant cost and distraint cost and with such further sums as will satisfy the probable charges that will be incurred in connection with the detention and sale of the property so distrained.
(2) If, for any reason the distraint or a sufficient distraint of the defaulter's property cannot be effected, the Authorized Officer may attach and seal by passing an order in this regard, the immoveable property of the defaulter until the recovery of the property tax, penalties, cesses and other levies together with the warrant fee and distraint fee and with such further sums as shall satisfy the probable charges that may be incurred in connection with the attachment of the immoveable property:
(3) The Authorized Officer may prosecute the defaulter as per the Act.
(4) Distraints of moveable properties of the defaulter:
(i) Orders of distraint under these rules shall be in Form-IIF and issued by the Authorized Officer.
(ii) For distraint of moveable properties of the defaulter, the following procedure shall be Followed, namely:
(a) The distraint shall be made by the Authorized Officer in the presence of independent witnesses consisting of not less than two respectable persons of the locality. A copy of the order shall be given to the defaulter if he is present and if he is absent and there is not any properly authorized agent to receive it, the order of distraint shall be served at his usual place of residence or on the premises where the distraint is to be made. After the distraint is made an inventory of the property distrained shall be made in Form-IIG and attested by the Authorized Officer and by the witnesses. A copy of the inventory shall be handed over to the defaulter or his authorized agent, if he is present.
The property distrained shall not be disproportionate to the amount of arrears to be recovered.
(b) All distrained property shall ordinarily be retained in the custody of the Authorized Officer unless some other arrangement is deemed more suitable, in which event the Authorized Officer may make such arrangements.
(iii) On all matters not expressly provided for in Section 143 of the Act and this rule, the procedure regarding distraints shall as far as may be, be similar to that prescribed in respect of attachments of moveable property under the Code of Civil Procedure.
(5) Sale of Moveable Properties. –
(a) The notice of auction / sale under these rules shall be in Form-II H with such modifications as may be necessary.
(b) The Upset Price or the minimum auction price for each moveable property shall be fixed by the Commissioner/ Chief Officer of the Municipality upon proposal made in this regard by the Authorized Officer. The Commissioner/ Chief Officer may take assistance of such officers as he deems knowledgeable to advise on the same.
(c) The notice of auction / sale shall be affixed on the following places, namely:- 998 , 12 2025 ¨sÁUÀ 4J
(i) on the property which is liable to pay the Property tax;
(ii) website of the Municipality;
(iii) the notice board of the Office of the Municipality;
(iv) the local conspicuous public space in the locality in which the property liable to pay Property tax is situated.
(d) Every sale held under these rules shall be held on the day named in the proclamation, and if necessary, continued from day to day (except public or general holidays), until all the properties specified in the sale proclamation shall have been sold. The Commissioner or Chief Officer may adjourn any sale of distraints property for a period not exceeding three days recording reasons for such adjournment.
(e) Where owing to combination or other causes there are either no bidders or the bids offered are not adequate as against the upset price, the Commissioner/ Chief Officer shall postpone the sale.
(f) The certificate of sale/purchase of moveable property to be granted under these rules shall be in Form-II I.
(6) Attachment of Immoveable Property. –
(i) The attachment of immoveable property shall be made by an order prohibiting the defaulter from transferring or charging the property in any way and all persons from taking any benefit from such transfer or charge. The attachment Order shall be in Form-II J. The same shall be communicated to the jurisdictional Sub-Registrar working under the Stamps and Registration Department, who shall record the attachment as encumbrance with respect to the said property.
(ii) The order shall be proclaimed at some place on or adjacent to such distraint property by beat of drum or other suitable mode and a copy of the order shall be affixed on a conspicuous part of the distraint property and also on the notice board of the office of the Municipality. It shall also be published on the website of the Municipality. The copy shall be served on the defaulter who is the owner of the property.
(iii) The Trade License, if any, for any activity running in the said immoveable property shall stand immediately suspended when the order of suspension is issued by the Authorized Officer empowered to attach the immoveable property and running of any commerce or trade may be stopped on such an immoveable property by way of sealing of the commercial premises/property. Such order shall be in Form-II K. The Trade License shall stand cancelled, in case the defaulter fails to pay all the outstanding dues within three months from the date of order of attachment and the running of the trade shall be stopped.
(7) Sale of Immoveable Properties: The procedure prescribed for the sale of moveable properties shall be mutatis mutandis followed for the distress sale of immoveable properties for recovery of Property Tax, Cesses and other Levies.
¨sÁUÀ 4J , 12 2025 999
(8) Claims to immoveable property attached :
(i) If any claim is set up by a person other than the defaulter, to the immoveable property attached under these rules, the Authorized Officer making the attachment shall hold a summary enquiry into the claim and after such enquiry may admit or reject the claim.
(ii) The person against whom an order is made under this sub-rule may, within one year from the date of such order, institute a suit to establish the right which he claims to the property attached, but subject to the result of such suit, if any, the order shall be conclusive.
(9) Registers of moveable properties sold, and immoveable properties attached shall be kept in the office of the Municipality in Form-II L and Form- II M, respectively.
(10) The Authorized Officer may seek order of the competent court for making attachment warrant with respect to an immoveable property absolute and also prosecute the defaulter of payment.
The Authorized Officer may file a complaint under Section 200 of the Code of Criminal Procedure to prosecute the person-in-default even after issue of demand notice before the court of competent jurisdiction.
(3) Amendment of Rule 20:- In the Karnataka Municipalities Taxation Rules, 1965, in Rule 20,
(i) for Sub-rule (3) the following shall be substituted namely:-
(3) “Property Register”: (1) The Property Tax, Cesses and Penalty collected there from shall be maintained in Form III (to be called Property Register-A) for all Authorized Properties and lands which are assessed to property after complying with all the stipulations of the Act, the Karnataka Town and Country Planning Act, 1961 and other applicable laws and rules made there under, and in respect of unauthorized property as per Section 106(1B)(ii) (property wherein developments are carried out without the approval of the competent authority) shall be maintained in Form III-A (to be called Property Register-B), for all the Properties or lands or both assessed to Property Tax under Section 106 of the Act.
(2) The acknowledgement/ extract under Sub-section (3) of Section 106 of the Act, shall be in Form- 3 for properties in Property Register-A, and in Form-3A for the properties in Property Register-B and a copy of same shall be transmitted to the concerned owners through e-mail address.
(4) After Sub-rule (3), the following shall be inserted namely:
Authority for approval, revision and hearing of appeals on Property Tax, Penalty, Cesses and other Levies. – The authorities empowered to approve, revise and hear appeals with respect to Property Tax, Penalties, Cesses and other Levies and Services shall be as follows, namely:
Sl No.
Service Approval Appellate Authority
1. Re-assessment of existing Property Tax, Cesses & Other Levies on Properties, Land with or without Buildings.
Revenue Officer/ Revenue Inspector Commissioner/ Chief Officer
2. Transfer of Property of all types of property / buildings/ lands (A-Register & B-Register).
Chief Officer/ Commissioner Project Director, DUDC 1000 , 12 2025 ¨sÁUÀ 4J
3. 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.
Chief Officer/ Commissioner Project Director, DUDC
4. Issue of Demand Notice and Order for Recovery of Property Tax, Penalties, Cesses & other Levies on the Properties/ Lands/ Buildings u/s 105.
Revenue Officer / Revenue Inspector Commissioner/ Chief Officer
5. Issuance of warrant of attachment of immoveable properties for recovery of property tax, penalties, interest, Cesses and other levies u/s 142.
Commissioner/ Chief Officer Project Director, DUDC
6. Issuance of distraint & seizure order and sale of moveable or immoveable properties for recovery of property tax, penalties, interest, Cesses and other levies u/s 143.
Commissioner/ Chief Officer Project Director, DUDC 7 Mutation and Transfer of Properties Commissioner/ Chief Officer Project Director, DUDC Use of Software & Technology for Property Tax Records: (1) The Government 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, Penalties, Cesses and other Levies and other purposes as provided for in the Act.
(2) The Property tax records, including maps, maintained in electronic form shall 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 and survivorship or otherwise, once the software is notified under this Rule, shall be done by the software as per order issued. Similarly, the notices, demand notices, assessments, revisions and other connected activities shall be signed by the specified software system.
(5) Insertion of New Rule 20A:-In the said rules, after Rule 20, the following rule shall be inserted, namely:
“20-A. Penalty against the Commissioner or the Chief Officer of the ULB concerned for the issue of new PID or Khata to an unlawfully formed plot:-Notwithstanding anything contained in any other rules in this regard, if the Commissioner or the Chief Officer fails to comply with the provisions of Sub-section (1A) of Section -106 of Karnataka Municipalities Act 1964, he/she shall be fined up to Rupees Twenty Five Thousand in each case and shall also be liable for further proceedings in accordance with the provisions of the Karnataka Civil Services(Classification, Control and Appeal) Rules, 1957”.
¨sÁUÀ 4J , 12 2025 1001
(6) Omission of Rule 21:- In the said rules, Rule 21shall be omitted.
(7) Omission of Rule 22:- In the said rules, Rule 22 shall be omitted.
(8) Insertion of New Rule 24A:-After rule 24, the following shall be inserted.
24A:-Procedure for maintenance, updation and mutation of Property and Land Records. - (1)
(a) On receipt of information of changes in the rights over buildings or lands or both on account of succession, survivorship,inheritance, gift, transfer or otherwise, -
(i) Through intimation slips from the Sub-Registrar; 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 Authorized Officer shall record the information in the Register of Information of Mutations of the property and land records in Form-III B. A Register for recording details about the information of Inheritance or Succession or Survivorship cases shall be maintained by the Municipality or ULB concerned.
(b) The intimation received from the inheritors or survivors or successors for mutation in the name in the event of death of the owner or occupier recorded in the property records of the Municipality shall be in Form-III C.
(2) After the information of mutation is recorded in the Register of Information of Mutations, the information shall be immediately published as per Section 112 of the Act, in the website of the Municipality, served / affixed 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 authorized officer any further 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 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 Authorized officer and the property or land records shall be accordingly mutated.
(4) Objections if any, received within fifteen days shall be entered in the register of disputed cases and shall be disposed of by the Authorized Officer after giving the reasonable opportunity of being heard to the disputed 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 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 from the date of receipt of such objection in a summary hearing.
1002 , 12 2025 ¨sÁUÀ 4J
(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 the 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 / recorded 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.
(6) An appeal shall lie against the decision of such officer to Authority as specified in the Rule 4.
By Order and in the Name of The Governor of Karnataka (Satish Kabadi) Under Secretary to Government, Urban Development Department (MA-2 and Boards) ****** Form-IIA (See rule 10A) Office of the __________Municipality 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 year’s 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 Penalty 4 Solid Waste Management Cesses 5 Total Due As per the Municipalities Act 1964 and Municipal records, you are liable to pay the same within 30-days from the date of service of this Demand Notice.
Please note that apart from other means, the notice via email or electronic means (WhatsApp/SMS etc) is a sufficient service.
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 immoveable properties Property Schedule:
Unique Property ID _________Property No < PID No/ Khata No/ Survey No> Address <__________> Assessment number___________, Ward Name & Number __________, Signature of Authorized Officer________________________ ___________________________________ Municipality To Property Owner Name____________ Property Address as per Municipal records ______________ ¨sÁUÀ 4J , 12 2025 1003 Form-IIB (See rule 10A) Office of the __________Municipality Date: __________________ To, _________________________ _________________________ _________________________ Notice under Section 105 of The Karnataka Municipalities Act 1964 for scrutiny of Property Tax Returns ********* Please take notice that according to Section 105, of the Karnataka Municipalities Act 1964, 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 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 105(4) of Karnataka Municipalities Act, 1964. 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 Revenue Officer/ Revenue Inspector mobile Number] or your Municipal office. Your co-operation in this matter is greatly appreciated.
Authorized Officer ____________Municipality 1004 , 12 2025 ¨sÁUÀ 4J Form-IIC (See rule 10A) Office of the __________Municipality Date: __________________ Show Cause Notice for the Revision of Demand (Under Section 105 of the KM Act 1964) 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 __________Municipality 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 Property Tax Returns No. ………………………… which is deemed as assessed, appears to be incorrect or has been under-assessed 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.
Sl No. Description As per returns computed & paid Computation as per RI report (Rs.)
1 Property Tax 2 Cess (At 26%) 3 Total Property tax with Cess 4 Penalty Total ¨sÁUÀ 4J , 12 2025 1005 Sl. No Description Amount
1. Difference Property Tax (Double the amount of Difference Property tax due) Rs.
2. Cess (At 26% ) Rs.
3. Penalty Rs.
4. Solid Waste Management Cess/ Charges Rs.
Total Rs.
Since the tax re-assessed is more than 5% than the tax remitted along with returns, the evaded tax of Rs. ________ shall be payable so evaded along with difference as per Section 105 KM Act
1964. 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 due.
Authorized Officer ______________Muncipality To _____________________ _____________________ _____________________ 1006 , 12 2025 ¨sÁUÀ 4J Form-II-D (See rule 10A) Office of the __________Municipality Date: __________________ Demand notice of revised property tax (Under Section 105 of KM Act 1964) 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 105 of KM Act 1964 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 Property Tax 2 Cess (At 26%) 3 Total Property tax with Cess 4 Penalty Total You are directed to pay the property tax and penalty. The following amount is due.
Sl. No Description Amount
1. Difference Property Tax (Double the amount of Difference Property tax due) Rs.
2. Cess (At 26% ) Rs.
3. Penalty Rs.
4. Solid Waste Management Cess/ Charges Rs.
Total Rs.
Therefore, you are hereby informed to remit the said amount, of Rs……..................... (Payable together with penalty calculated up to the date of payment) Online or by way of challans payable at designated bank branches within ¨sÁUÀ 4J , 12 2025 1007 30 days failing which further needful action under KM Act 1964, 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 immoveable properties.
Authorized Officer ______________Municipality To _____________________ _____________________ Form-II-E (See rule 10C) PANCHANAMA FOR SERVICE OF NOTICE OF DEMAND ISSUED U/ S 262 OF THE KARNATAKA MUNICIPALITIES ACT, 1964.
1. We, the following Panchas, presented ourselves being requested by Sri/Smt.------------------------------- ---------------------, who identified himself/herself as the --------------------------------------------------------- (Designation & Office) of the Municipality and showed us the Notice of Demand issued in the name of Sri/Smt.----------------------------------------------, dated;--------------------under Section 262 of the said Act for payment of property tax outstanding in respect of the property situated at --------------------------------------------- ------------------------------------------------------------------------------------------------------------------------------------- ------------------------------------------------ Sl No.
Name & address of the Panchas Identity Card No./Mobile No.
1 2
2. The said Sri/Smt.------------------------------------------------------------- called out the owner and the person in possession of the above-mentioned immoveable property in our presence and the said Demand Notice could not be served on the person named therein because, ------------------------------------------------------ ------------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------- 1008 , 12 2025 ¨sÁUÀ 4J
3. 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.
Sl.
No.
Name of the Panchas Signature Date:
Place:
Seal & Signature of the Officer.
Form-II-F (See rule 10D) Office of the __________Municipality Date: __________________ Seizure and Distraint of Moveable Property ORDER SEIZURE OF MOVEABLE PROPERTIES U/ S 143 KM ACT 1964, R / W KARNATAKA MUNICIPALITIES TAXATION RULES 1965.
1. Whereas, Sri/Smt.------------------------------------------------------------------------- has not paid the property tax payable under Section 105 of the Karnataka Municipalities Act 1964 (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 No./ Assesment No.
Sl No Description Unpaid amount in Rs 1 Property Tax 2 Cesses 3 Penalty 4 Solid Waste Management Cess / Charges 5 Total Due# ¨sÁUÀ 4J , 12 2025 1009
2. Whereas in consequence, thereof the Demand Notice No_________ dated _____________ was issued and served on him under Section 143 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 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 moveables properties.
4. Hence, I, ___________, in exercise of powers conferred upon me under Section 143 of the Act, read with the Rules, order the seizure of following moveable properties under distress warrant.
Description of the articles attached (list each of them) Estimated value of the article (in Rs) Number of each type of article Estimated Total 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 moveable 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 moveable properties.
I further order the zimanama 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.
Issued under my hand and seal on this day ______________ of _______ and year _______ Date:_____ Name & Designation Office Address Place:
Copy to:
Sri/Smt.--------------------------- 1010 , 12 2025 ¨sÁUÀ 4J Form-II-G (See rule 10D) Office of the __________Municipality Date: __________________ Inventory of the moveable properties attached from the defaulter Sri/Smt……………… of ……………ward in Municipality for the arrears of Property tax, Penalties, Cesses and other Levies due by him/her.
Name & Number of Ward PID/Sy No.
SAS Application No. / Assessment No.
Name of the Owner Basic Property Tax Dues (in Rs) Interest (as on date of issue of distraint of property) 1 2 3 4 5 6 Penalty Solid Waste Management Cess Total Demand Description of the articles attached (list each of them) Estimated value of the article Number of each type of article Estimated 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.
Signature of the Signature of the Signature of the Signature of the officer Witnesses Municipal Staff Defaulters who distrained the Property
1.
2.
3.
4.
Date_________ Signature Name & Designation Office Address Place: _________ Copy to:
Sri/Smt--------------------------- ¨sÁUÀ 4J , 12 2025 1011 Form-II-H (See rule 10D) Office of the __________Municipality Date: __________________ Form of proclamation and written notice of sale of moveable property.
Whereas the moveable property of Sri/Smt.............. hereunder specified has been attached on account of arrears of the property tax, penalties, cesses & other levies due to be paid by him for a sum of Rs. ...... and whereas it is necessary to recover the said amount by sale of the belowmentioned 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 ___ (time-----am/pm) the Authorized 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 saidin 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 Description of articles Where attached Where now placed Where to be viewed Whether the sale is subject to confirmation
(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-to-day (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 property without the permission of the Commissioner/ Chief Officer.
(3) No Officer having any duty to perform in connection with any sale by auction 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 Municipality.
(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 Municipality.
(7) The sale is subject to confirmation by the Commissioner/ Chief Officer.
(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 successful bidder after the sale is confirmed.
1012 , 12 2025 ¨sÁUÀ 4J Form-II-I (See rule 10D) Office of the __________Municipality Date: __________________ Certificate of Sale of Moveable Property This is to certify that <name of purchaser> residing at ______________________ in________________ Municipality / Taluka / District, having purchased at a public auction held by the Authorized Officer for the Property Tax due by <name of the defaulter> a Property Owner/Occupier in the under mentioned 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.
ULB Name Name & No. of Ward where defaulted property situated Details of the Moveable Property sold Upset Price in Auction Price quoted by Auction winner Date of Payment Mode & details of payment Description of the moveable property No.
1 2 3 4 5 6 7 8 Date Authorized Officer ______ Place ___________ Municipality Form-II-J (See rule 10D) Office of the __________Municipality Date: __________________ Attachment of Immoveable Property ORDER Attachment of Immoveable Properties u/s 143, Karnataka Municipalities Act 1964, r/ w Karnataka Municipalities Taxation Rules, 1965.
1. Whereas, Sri/Smt./------------------------------------------------------------------------- has not paid the property tax payable U/S 143 of the Karnataka Municipalities Act 1964(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 No. / Assessment No.___________, Ward Name & No. __________, ¨sÁUÀ 4J , 12 2025 1013 Sl.
No Description Unpaid amount in Rs 1 Property Tax 2 Cesses 3 Penalty 4 Solid Waste Management Cess/ Charges 5 Total Due
2. Whereas in consequence, thereof the Demand Notice No._________ dated _____________ was issued and served on him u/s 105 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, penalty, cesses (called “tax in arrears” hereinafter) of the above defaulter cannot be effected otherwise than by attachment of the immoveable properties.
Hence, I ___________ in exercise of powers conferred upon me u/s 105 of the Karnataka Municipalities Act 1964, r/w the Karnataka Municipalities Taxation Rules, 1965, order the attachment of following immoveable properties. I hereby prohibit the transfer or mortgage of the said immoveable 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_________ Name & Office Address Designation Place:
Copy to:
Sri/Smt--------------------------- 1014 , 12 2025 ¨sÁUÀ 4J Form-II-K (See rule 10D) Office of the __________Municipality Date: __________________ Order of suspension of trade license for default in payment of property tax u/s 105 of the Karnataka Municipalities Act 1964.
Whereas as per records of the Municipality, 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.
Property Tax:
Cesses:
Penalty as on:
SWM Cesses/ Charges:
Total Amount Payable:
Whereas as per the Act & Rules, it is mandatory to pay the property tax on time. The nonpayment of property tax is a violation of the terms and conditions of the trade license issued to you.
According to 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 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 No./ Assessment No.:
Signature of Authorized Officer To The Owner/Occupier.
______________________________ ______________________________ ¨sÁUÀ 4J , 12 2025 1015 Form-II-L (See rule 10D) Office of the __________Municipality Date: __________________ Register of moveable properties sold for arrears of property tax, penalties, cesses & other levies in the Ward <Ward name and No.> at the Municipal Office ___________________ Name & No.of Ward PID/Sy. No.
Assessment No.
Name of the Owner Basic Property Tax Dues Penalty (as on date of issue of sale of property) 1 2 3 4 5 6 Solid Waste Management Cess Total Demand Date and amount received by the way of sale Name , Contact No.
& address of the purchaser Signature of Authorized Officer Remarks 7 8= 5+6+7 9 10 11 12 Form-II-M (See rule 10D) Office of the __________Municipality Date: __________________ Register of Immoveable property attached for recovery of arrears of property tax, penalties, cesses & other levies in the Ward <Ward name and No.> at the Municipal Office ________ Name & No.
of Ward PID/Sy.No.
SAS No./ Assessment No.
Name, Contact No.
& address of the Owner Basic Property Tax Dues Penalty (as on date of issue of sale of property) 1 2 3 4 5 6 Solid Waste Management Cess / charges Total Demand Date of attachment & Amount recovered Present status of the attached property Signature of Authorized officers Remarks 7 8= 5+6+7 9 10 11 12 1016 , 12 2025 ¨sÁUÀ 4J Form-III Property Register-A (See rule 20) Register maintained for Authorized Properties Name of the Owner Owner’s Father/Mother/Spouse Name Owner Address Photograph of Owner Identification document No. and Name of Owner Name of the Occupier Occupier’s Father/Mother/Spouse Name Property Address District ULB Name Property Classification Document No.
Property Identification No.
Ward No. and Name Old Municipal No.
Property Assessment No.
Property Category Property Type Property dimension in meters i. East to West ii. North to South Area of Land in Sq.Mts Plinth Area of building in Sq Mts.
Floor Details i. Floor Number ii. Floor Usage iii. Self occupied/Tenanted iv. Floor Built Area v. Roof Type vi. Floor Type vii. Wood used viii. Year of Construction/Demolition ¨sÁUÀ 4J , 12 2025 1017 For Apartment properties only i. Apartment Land Property Identification.
ii. Block Name.
iii. Flat Number.
iv. Area in Sq Mts.
a. Carpet Area.
b. Additional Area.
c. Super built-up Area.
v. Share in Apartment land.
vi. Parking Units.
vii. Total Parking Area.
Property Boundaries (Checkbandi) i. East ii. West iii. North iv. South Supporting document details for Ownership Proof Mutation Register / Order No.
Photograph of Land / Building.
Easement Rights.
Liabilities (If any) Village and Survey No.
Date of notice of transfer of title (Section 111) Assessment year No. and Date of Filing returns Total Property Tax paid Total Cesses paid Name of Bank Date of Payment of Tax Document Issued Date Document Fee Receipt Number Document Issued by Document Issued Place
6. Insertion of Form III-A:- In the said rules, after Form III so substituted, the following shall be inserted, namely:- 1018 , 12 2025 ¨sÁUÀ 4J Form-IIIA Property Register-B (See rule 20) Register maintained for Unauthorized Properties Name of the Owner Owner’s Father/Mother/Spouse Name Owner Address Photograph of Owner Identification document No and Name of Owner Name of the Occupier Occupier’s Father/Mother/Spouse Name Property Address District ULB Name Property Classification Document Number Property Identification No.
Ward Number and Name Old Municipal No.
Property Assessment No.
Property Category Property Type Property Dimension in meters i. East to West ii. North to South Area of Land in Sq.Mts Plinth Area of building in Sq Mts.
Floor Details i. Floor Number ii. Floor Usage iii. Self-Occupied/Tenanted iv. Floor Built Area v. Roof Type vi. Floor Type vii. Wood used viii. Year of Construction/Demolition ¨sÁUÀ 4J , 12 2025 1019 For Apartment properties only i. Apartment Land Property Identification ii. Block Name iii. Flat Number iv. Area in Sq. Mts.
d. Carpet Area e. Additional Area f. Super built-up Area v. Share in Apartment land vi. Parking Units vii. Total Parking Area Property Boundaries (Checkbandi) v. East vi. West vii. North viii. South Supporting document details for Ownership Proof Mutation Register / Order Number Photograph of Land / Building Easement Rights Liabilities (If any) Village and Survey Number Date of Notice of transfer of title (Section 111) Assessment year No. and date of filing Returns Total Cesses paid Name of Bank Date of Payment of Tax Document Issued Date Document Fee Receipt Number Document Issued by Document Issued Place Remarks 1020 , 12 2025 ¨sÁUÀ 4J Form-3 Acknowledgement/ Extract/A -REGISTER (See rule 20) ಕකბಟಕಸ౽ბರ පฃಡัತඛඃბಶකಲಯ <ನಗರಸො/ඬರಸො/ಪಟౣ ಣඵೈൟ> ನ෩ච-3 (ඛಯಮ 20) ೧ว : ನಗರ/ಪಟౣ ಣ: ಸ౷ ൟ౨ ನತರກ ർಖวಒ :
ಸ౷ ൟ౨ ನಒ ฿ിბ ನ ಒ ಮൡ౨ ກಸฆ ಸ౷ ൟ౨ ನಹึಒ ඛಧბರ൏ಒ ಸ౷ ൟ౨ ನವಜೕბಕರಣ( as per A Register) ಸ౷ ൟ౨ ನಪ ౽ರ ಅඌಂತ ಸ౷ ൟ౨ ನเะಸ ඛๆಶನದಅಳ(෦ೕ.) ඛๆಶನದเ౨ იೕಣბ (ಚ.෦ೕ.) ಕಟౣ ಡದඪ ಂ൬ಏคಯ (ಚ.෦ೕ) ಆඩങ ბಂഡ / ಬยೕಕತ౷ ದಕಟౣ ಡಡತ ಅเಭ೧ತඛๆ ಶನದಸ౷ ൟ౨ ನ ಒ ಮಹല ಒ / ಃ౻ ಸ ฆ ම ಟ౺ ಂ ಒ เ౨ იೕಣბ (ಚ.෦ೕ) ಅเಭ೧ತ ඛๆಶನคೕ ൟ ತರກ ඩ౾ბಂ ಲಭ /ඛഡ/ಏค ಯ ಅඝෟೕ ಗ ෬ม ವ/චಲ ದเಧ/ಬಳฆ ವಮರ ౽දბഡ ಆലಷನย౯ ಲౣ භ ಪฑ ಕಟౣ ಡಃౙ ತ ಮಹലಒ เ౨ იೕಣბ (ಚ.෦ೕ) ತರກ ಅඝෟೕಗ ෬ม ವൕತರກ චಲದเಧ ಬಳฆವ ಮರ ඛბಣದ/ ಃಡเದ ವಷბ ಀౙ ීൽ-ಉತ౨ ರ ಀౙ ීൽ-තವბ ಀౙ ීൽ-ಪ๏ ಮ ಀౙ ීൽ-ದ౾౹ ಣ ౷ ඌೕನಡතರಕർಖวಗำ:
ಹಀౙ ಬದมವൕ / ಕಡತದಒ ಸ౷ ൟ౨ ನූವತ ಹಀౙ ಗำ ಕ .. ยೕಕರກಸฆ ൪ං/൞/ಧಡ/ກಂಡൟ/ೕಷಕರ ກಸฆ ยೕಕರಞฆൟನർಖ ว เะಸ ยೕಕರූವ ತ ಕ .. ಅඝෟೕಗർರฆ ൪ං/൞/ಧಡ/ກಂಡൟ/ೕಷಕರກಸฆ ಋಣಗำ ಛ ಮ – ಸๆბඦಬฑ ಪ ಕರಣ-111 ฏಹಀౙ ವಛბವൕඣೕഔೕ ൽකಂಕ ವಛბವൕർರರກಸฆ ¨sÁUÀ 4J , 12 2025 1021 Form-3A Acknowledgement/ Extract/B-REGISTER (See rule 20) ಕකბಟಕ ಸ౽ბರ පฃಡัತඛඃბಶකಲಯ <ನಗರಸො/ ඬರಸො/ ಪಟౣ ಣ ඵೈൟ> ನ෩ච-3 (ඛಯಮ 20) ೧ว : ನಗರ/ಪಟౣ ಣ: ಸ౷ ൟ౨ ನ ತರກ ർಖว ಒ :
ಸ౷ ൟ౨ ನ ಒ ฿ಡ౬ ბ ಒ ಮൡ౨ ກಸฆ ಸ౷ ൟ౨ ನ ಹึ ಒ ඛಧბರ൏ ಒ ಸ౷ ൟ౨ ನ ವಜೕბಕರಣ ( as per B Register) ಸ౷ ൟ౨ ನ ಪ ౽ರ ಅನඌಂತ ಸ౷ ൟ౨ ನ เะಸ ඛๆಶನದ ಅಳ(෦ೕ.)
ඛๆಶನದ เ౨ იೕಣბ (ಚ.෦ೕ.)
ಕಟౣ ಡದ ඪ ಂ൬ ಏคಯ (ಚ.෦ೕ) ಆඩങ ბಂഡ / ಬ ยೕಕತ౷ ದ ಕಟౣ ಡಗัಡ ತ ಅเಭ೧ತ ඛๆಶನದ ಸ౷ ൟ౨ ನ ಒ ಮಹല ಒ / ಋ ກಸฆ ම ഡ ಒ เ౨ იೕಣბ (ಚ.෦ೕ) ಅเಭ೧ತ ඛๆಶನ คೕൟ ತರກ ඩ౾ბಂ ಲಭ / ඛഡ/ ಏคಯ ಅඝෟೕ ಗ ෬ม ವ/චಲ ದ เಧ/ ಬಳฆವ ಮರ ౽දბഡ ಆലಷನฯ ฯౣභ ಪฑ ಕಟౣ ಡಃౙ ತ ಮಹല ಒ เ౨ იೕಣბ (ಚ.෦ೕ) ತರກ ಅඝෟೕಗ ෬ม ವൕ ತರກ චಲದ เಧ ಬಳฆವ ಮರ ඛბಣ/ ಃಡเದ ವಷბ ಀౙ ීൽ-ಉತ౨ ರ ಀౙ ීൽ-තವბ ಀౙ ීൽ-ಪ๏ ಮ ಀౙ ීൽ-ದ౾౹ ಣ ౷ ඌೕನಡ තರಕ ർಖวಗำ:
ಹಀౙ ಬದมವൕ / ಕಡತದ ಒ ಸ౷ ൟ౨ ನ ූವತ ಹಀౙ ಗำ ಕ .. ยೕಕರ ກಸฆ ൪ං/൞/ಧಡ/ກಂಡൟ/ೕಷಕರ ກಸฆ ยೕಕರ ಞฆൟನ ർಖว เะಸ ยೕಕರ ූವತ ಕ .. ಅඝෟೕಗർರฆ ൪ං/൞/ಧಡ/ກಂಡൟ/ೕಷಕರ ກಸฆ ಋಣಗำ ಛ ಮ – ಸๆბ ඦಬฑ ಪ ಕರಣ-111 ฏ ಹಀౙ ವಛბವൕ ඣೕഔೕ ൽකಂಕ ವಛბವൕർರರ ກಸฆ 1022 , 12 2025 ¨sÁUÀ 4J Note:
1. Levy and collection of property tax from Un-authorized building or vacant land does not confer any right to regularize violations made or title ownership or legal status to such buildings or vacant lands.
2. The persons holding such buildings or vacant lands shall always be liable for legal action for violation of law in accordance with the provisions of Act or any other law for the time being in force.
Form-IIIB (See rule 24] Register of Information of Mutations Sl No.
Intimation sent by(Sub Registrar/ Private Person/ Court/ Appellate Authority Date of Transaction by Sub Registrar or date of Intimation by The Private Person/ Court/ Appellate Authority Date of receipt of intimation Registration Book No And Page for Sub Registrar or No.
& date of intimation by Private Person Details of the property involved with Unique PID, SAS Application No. / Assesment No. etc Name of the person acquiring rights in the property (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 Form-IIIC (See rule 24] Register of Inheritance Cases Sl No.
Details of the property involved with Unique PID, or Assessment No. etc Name of the deceased owner or occupier Date of death Death Certificate Registration No. and date of registration or field report No. & 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 Ordernumber &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 PR-109