SAS was introduced way back in 2000 and has continued for the last 23 years. Now, there is pressure on BBMP to increase the property tax but no decision has been made yet. Earlier, Shivakumar had said that he was one of the key players in the Krishna government to introduce SAS in Bengaluru. But, during other interactions, he expressed apprehensions over the foolproof tax collection via SAS and gave examples as to how people cheat in SAS.