It is mandatory for the Bruhat Bangalore Mahanagara Palike (BBMP) to issue prior notice to the owner or occupier of properties for reopening property tax returns filed under the self-assessment scheme (SAS), either for random scrutiny of the returns or in cases of evasion of filling property tax returns, said the High Court of Karnataka.
This is among various directions issued by the court after noticing that some of the provisions of the standard operating procedure (SOP), issued by the BBMP’s Chief Commissioner in December 20203 for assessment, recovery and management of property tax and maintenance of property records, are contrary to the statutory provisions of the BBMP Act, 2020.
