What action will be taken against the tax evaders who do not pay the tax?

Under the Self Assessment Scheme, owners of all the buildings, properties and the lands falling within the limits of the Corporation shall voluntarily calculate and pay the tax and thereupon submit the tax paid challan with the property details within 30th June of every year compulsorily. The owners or the occupiers not following the said procedure will be issued claim notice under the Karnataka Municipal Corporation Act, 1976 and thereafter the movable properties of the owners or occupiers not paying the tax and penalty within 30 days will be attached and the tax and penalty payable will be realized by disposing of the said properties in auction and with regard to the remaining tax, necessary application will be filed before the competent Judicial Magistrate and an order will be obtained for levy of twice the penalty of remaining tax.