6238 DG/2019
(1)
jftLVªh la- Mh-,y-µ33002@99 Hkkjr ljdkj REGISTERED No. D.L.-33002/99
GOVERNMENT OF INDIA
vlk/kj.k
EXTRAORDINARY
çkf/dkj ls çdkf'kr
PUBLISHED BY AUTHORITY
la- 338]
fnYyh] cq/okj] fnlEcj 4] 2019@vxzgk;.k 13] 1941
¹jk-jk-jk-{ks-fn- la- 313
No. 338]
DELHI, WEDNESDAY, DECEMBER 4, 2019/AGRAHAYANA 13, 1941
[N.C.T.D. No. 313
Hkkx—IV
PART—IV
——————
jk"Vªh; jktèkkuh jkT; {ks=k] fnYyh ljdkj
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
—————————
fnYyh fo/kku lHkk lfpoky;
vf/klwpuk
fnYyh] 3 fnlEcj] 2019
Qk- la- 21(50)@oLrq ,oa lsok dj (,)@2019@fo-l-l-&VI@fo/kk;h@2775.―fuEufyf[kr dks loZlk/kkj.k
dh tkudkjh gsrq izdkf'kr fd;k tkrk gS:―
2019 dk fo/ks;d la- 07
fnYyh eky vkSj lsok dj ¼la’kks/ku½ fo/ks;d] 2019
¼tSlkfd jk"Vªh; jkt/kkuh {ks= fnYyh fo/kku lHkk esa fnukad 03 fnlEcj] 2019 dks iqj%LFkkfir fd;k x;k½
,d
fo/ks;d
jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj }kjk] oLrqvksa ;k lsokvksa ;k nksuksa dh varjjkT;h; vkiwfrZ ij] dj&mxkgh ,oa laxzg.k rFkk
blls tqM+s vFkok blls lacaf/kr ekeyksa ds fy, izko/kku cukus gsrq
fnYyh eky vkSj lsok dj vf/kfu;e] 2017¼2017 dk 3½ esa la“kks/ku djus ds fy,
Hkkjr x.kjkT; ds lRrjosa o’kZ esa jk’Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk }kjk fuEufyf[kr #i esa ;g vf/kfu;fer gks%&
1-
laf{kIr uke vkSj izkjEHk%&¼i½ bl vf/kfu;e dk laf{kIr uke fnYyh eky vkSj lsok dj ¼la“kks/ku½ fo/ks;d] 2019 gSA
(ii) vU;Fkk micaf/kr dks NksM+dj] bl vf/kfu;e ds izko/kku ml rkjh[k ls izHkkoh gksxsa] tks jkT; ljdkj jkti= esa]
vf/klwpuk }kjk fu;r djsA
(iii) ;g laiw.kZ jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj ij ykxw gksxkA
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
2-
/kkjk 2 dk la“kks/ku %&fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls blesa blds i“pkr~ dsanzh; eky vkSj lsok
dj vf/kfu;e dgk x;k gS½ dh /kkjk 2 ds [kaM ¼4½ esa] **vfxze fofu.kZ; vihy izkf/kdj.k]** “kCnksa ds LFkku ij] **vfxze fofu.kZ;
vihy izkf/kdj.k] jk’Vªh; vfxze fofu.kZ; vihy izkf/kdj.k]** “kCn j[ks tk,axs(
3-
/kkjk 10 dk la“kks/ku %&ewy vf/kfu;e dh /kkjk 10 esa]&
¼d½ mi/kkjk ¼1½ esa nwljs ijarqd ds i“pkr~] fuEufyf[kr Li’Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %&
**Li"Vhdj.k&nwljs ijarqd ds iz;kstu ds fy,] tgka rd izfrQy dks C;kt ;k cV~Vs ds #i esa iznf“kZr fd;k tkrk gS] NwV
izkIr lsokvksa dh iwfrZ ds ewY; dks] fdlh jkT; esa vkorZ ds ewY; ds vo/kkj.kk ds fy, x.kuk esa ugha fy;k tk,xk A^^(
¼[k½ mi/kkjk ¼2½ esa]&
(i)
[kaM ¼?k½ ds vUr esa vkus okys ^^vkSj** “kCn dk yksi fd;k tk,xk(
(ii)
[kaM ¼³½ esa ^^vf/klwfpr fd;k tk,**( “kCnksa ds LFkku ij] ^^vf/klwfpr fd;k tk,( vkSj** “kCn j[ks tk,axs(
(iii)
[kaM ¼³½ ds i“pkr~ fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~ %&
^^¼p½ og u rks dksbZ uSfefRrd djk/ks; O;fDr gS vkSj u gh dksbZ vfuoklh djk/ks; O;fDr gS %**(
¼x½ mi/kkjk ¼2½ ds i“pkr~] fuEufyf[kr mi/kkjk var%LFkkfir dh tk,xh] vFkkZr~%&
^^¼2d½ bl vofu;e esa varfoZ’V fdlh izfrdwy ckr ds gksrs gq, Hkh] fdUrq /kkjk 9 dh mi/kkjk ¼3½ vkSj mi/kkjk ¼4½ ds mica/kksa
ds v/khu jgrs gq,] dksbZ jftLVªhd`r O;fDr] tks mi/kkjk ¼1½ vkSj mi/kkjk ¼2½ ds v/khu dj ds lank; dk fodYi ysus ds fy,
ik= ugha gS vkSj ftldh iwoZ fofRr; o’kZ ds ldy vkorZ ipkl yk[k #i, ls vf/kd ugha gS] mlds }kjk /kkjk 9 dh mi/kkjk
¼1½ ds v/khu lans; dj ds LFkku ij] fofgr dh tkus okyh nj ij] tks fdlh jkT; esa mldh vkorZ ds rhu izfr“kr ls vf/kd
ugha gksxh] laxf.kr dj dh jde dk fuEufyf[kr “krksZa ds v/khu jgrs gq, lank; djus dk fodYi ys ldsxk] ;fn og]&
¼d½ fdlh ,sls ekyksa ;k lsokvksa dh iwfrZ djus esa ugha yxk gS] tks bl vf/kfu;e ds v/khu dj ls mn~xzg.kh; gS(
¼[k½ eky ;k lsokvksa dh varjjkT;h; tkod iwfrZ djus eas ugha yxk gS(
¼x½ fdlh ,sls bySDVªkfud okf.kfT;d izpkyd ds ek/;e ls eky ;k lsokvksa dh ,slh iwfrZ esa ugha yxk gS] ftlls /kkjk 52 ds
v/khu lzksr ij dj dk laxzg.k djuk visf{kr gS(
¼?k½ ,sls eky dk fofuekZrk ;k ,slh lsokvksa dk iwfrZdkj ugha gS] tks ljdkj }kjk ifj’kn~ dh flQkfj“kksa ij vf/klwfpr dh tk,a(
vkSj
¼³½ u rks dksbZ uSfefRrd djk/ks; O;fDr gS vkSj u gh dksbZ vfuoklh djk/ks; O;fDr gS %
ijarq tgka ,d ls vf/kd jftLVªhd`r O;fDr;ksa dk vk;&dj vf/kfu;e] 1961 ds v/khu tkjh LFkk;h [kkrk la[;kad ,d gh gS]
ogka ,slk jftLVªhd`r O;fDr bl mi/kkjk ds v/khu rc rd Ldhe ds fy, fodYi dk pquko djus dk ik= ugha gksxk] tc rd
,sls lHkh jftLVªhd`r O;fDr bl mi/kkjk ds v/khu dj dk lank; djus ds fodYi dk pquko ugha djrs gSa A**(
¼?k½ mi/kkjk ¼3½ esa] ^^mi/kkjk ¼1½** “kCn] dks’Bdksa vkSj vad ds LFkku ij] nksuksa LFkkuksa ij] tgka ;s vkrs gSa] ^^;FkkfLFkfr] mi/kkjk
¼1½ ;k mi/kkjk ¼2d½** “kCn] dks’Bd] vad vkSj v{kj j[ks tk,axs (
¼³½ mi/kkjk ¼4½ esa] ^^mi/kkjk ¼1½** “kCn] dks’Bdksa vkSj vad ds LFkku ij] ^^;FkkfLFkfr] mi/kkjk ¼1½ ;k mi/kkjk ¼2d½** “kCn]
dks’Bd] vad vkSj v{kj j[ks tk,axs (
¼p½ mi/kkjk ¼5½ esa] ^^mi/kkjk ¼1½** “kCn] dks’Bdksa vkSj vad ds LFkku ij] ^^;FkkfLFkfr] mi/kkjk ¼1½ ;k mi/kkjk ¼2d½** “kCn]
dks’Bd] vad vkSj v{kj j[ks tk,axs (
¼N½ mi/kkjk ¼5½ ds i“pkr~ fuEufyf[kr Li’Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %&
^^Li"Vhdj.k 1&bl /kkjk ds v/khu fdlh O;fDr dh dj lank; djus dh ik=rk dk vo/kkj.k djus ds fy, blds lQy
vkorZ dh lax.kuk djus ds iz;kstuksa ds fy,] ^^ldy vkorZ** in ds varxZr fdlh foRrh; o’kZ ds 1 vizSy ls ml rkjh[k rd
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
dh iwfrZ;ka lfEefyr gksxh] ftldks og bl vf/kfu;e ds v/khu jftLV~zhdj.k dk nk;h cu tkrk gS] fdUrq tgka rd izfrQy
dks C;kt ;k cV~Vs ds #i esa iznf“kZr fd;k tkrk gS] fu{ksiksa]_.kksa ;k vfxzeksa dks foLrkfjr djds NwV izkIr lsokvksa dh iwfrZ dk
ewY; lfEefyr ugha gksxkA
Li’Vhdj.k 2&bl /kkjk ds v/khu fdlh O;fDr }kjk lans; dj dk vo/kkj.k djus ds iz;kstuksa ds fy,]^^ fdlh jkT; esa
vkorZ ** esa fuEufyf[kr iwfrZ;ksa dk ewY; lfEefyr ugha gksxk] vFkkZr~ %&
(i)
fdlh foRrh; o’kZ ds 1 vizSy ls ml rkjh[k rd dh iwfrZ;ka] ftldks og bl vf/kfu;e ds v/khu jftLVªhdj.k dk
nk;h cu tkrk gS] vkSj
(ii)
tgka rd izfrQy dks C;kt ;k cV~Vs ds #i esa iznf“kZr fd;k tkrk gS] fu{ksiksa] _.kksa ;k vfxzeksa dks foLrkfjr djds
NwV izkIr lsokvksa dh iwfrZ A**A
4-
/kkjk 22 dk la“kks/ku%&fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 22 dh mi/kkjk ¼1½ esa] nwljs ijarqd ds i“pkr~
fuEufyf[kr ijUrqd var%LFkkfir fd;k tk,xk] vFkkZr~ %&
^^ijarq ;g Hkh fd ljdkj] jkT; ds vuqjks/k ij vkSj ifj’kn~ dh flQkfj“kksa ij chl yk[k #i, ds ldy vkorZ dks ,slh jde
rd c<+k ldsxh] tks fdlh ,sls iwfrZdkj dh n“kk esa tks eky dh vuU; iwfrZ esa yxk gS] pkyhl yk[k #i, ls vf/kd ugha
gksxh vkSj ;g ,slh “krkZsa vkSj ifjlhekvksa ds v/khu jgrs gq, fd;k tk,xk] tks vf/klwfpr dh tk,a A
Li"Vhdj.k&bl mi/kkjk ds iz;kstuksa ds fy,] fdlh O;fDr ds ckjsa esa rc Hkh ;g le>k tk,xk fd og eky dh vuU; iwfrZ
esa yxk gS] ;fn og fu{ksiksa] _.kksa ;k vfxzeksa dks foLrkfjr djds NwV izkIr lsokvksa dh iwfrZ esa yxk gqvk gS] tgka rd izfrQy
dks C;kt ;k cV~Vs ds #i esa iznf“kZr fd;k tkrk gS A**A
5-
/kkjk 25 dk la“kks/ku%&fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 25 dh mi/kkjk ¼6½ ds i“pkr fuEufyf[kr
mi/kkjk,a var%LFkkfir dh tk,axh] vFkkZr~ %&
^^¼6d½ izR;sd jftLVªhd`r O;fDr] fofgr fd, tkus okys iz#i vkSj jhfr rFkk le; ds Hkhrj lR;kiu djk,xk ;k vk/kkj
la[;kad dks /kkfjr djus dk lcwr izLrqr djsxk %
ijarq ;fn fdlh jftLVªhd`r O;fDr dks vk/kkj la[;kad leuqnsf“kr ugha fd;k x;k gS] rks ,sls O;fDr dks ,slh jhfr esa] tks
ifj’kn~ dh flQkfj“kksa ij] ljdkj }kjk vf/klwfpr dh tk,] igpku dk dksbZ oSdfYid vkSj O;ogk;Z lk/ku izLFkkfir fd;k
tk,xk A
ijarq ;g vkSj fd lR;kiu djkus ;k vk/kkj la[;kad dks /kkfjr djus dk lcwr izLrqr djus ;k igpku dk dksbZ oSdfYid vkSj
O;ogk;Z lk/ku izLrqr djus esa vlQy jgus dh n“kk esa ,sls O;fDr dks vkcafVr jftLVªhdj.k vfof/kekU; le>k tk,xk vkSj
bl vf/kfu;e ds vU; mica/k bl izdkj ykxw gksaxs ekuks ,sls O;fDr ds ikl jftLVªhdj.k ugha gS A
¼6[k½ vf/klwfpr dh tkus okyh rkjh[k dks gh izR;sd O;f’V] jftLVªhdj.k dh eatwjh ds fy, ik= cuus gsrq] ifj’kn~ dh
flQkfj“kksa ij ljdkj }kjk mDr vf/klwpuk esa fofufnZ’V dh tkus okyh jhfr esa lR;kiu djk,xkk ;k vk/kkj la[;kad dks
/kkfjr djus dk lcwr izLrqr djsxk A
ijarq tgka fdlh O;f’V dks vk/kkj la[;kad leuqnsf“kr ugha fd;k x;k gS] ogka ,slk oSdfYid vkSj O;ogk;Z lk/ku izLFkkfir
fd;k tk,xk] tks ifj’kn~ dh flQkfj“kksa ij] ljdkj }kjk mDr vf/klwpuk esa fofufnZ’V fd;k tk, A
¼6x½ vf/klwfpr dh tkus okyh rkjh[k dks gh] O;f’V ls fHkUu izR;sd O;fDr] jftLVªhdj.k dh eatwjh ds fy, ik= cuus gsrq]
lR;kiu djk,xk ;k ,slh jhfr esa] tks vf/klwfpr dh tk,] drkZ] izca/k funs“kd] iw.kZdkfyd funs“kd] ,sls Hkkxhnkjksa] ;FkkfLFkfr]
laxe dh izca/k lfefr] U;klh cksMZ ds lnL;ksa] izkf/kd`r izfrfuf/k;ksa] izkf/kd`r gLrk{kjdrkZvksa vkSj O;fDr;ksa ds ,sls vU; oxksZa
}kjk] ,slh jhfr esa] tks ifj’kn~ dh flQkfj“kksa ij ljdkj }kjk mDr vf/klwpuk esa fofufnZ’V dh tk,] vk/kkj la[;kad dks /kkfjr
djus dk lcwr izLrqr djsxkA
ijarq tgka ,sls O;fDr ;k O;fDr;ksa ds ,sls vU; oxZ] ftUgsa vk/kkj la[;kad leuqnsf“kr ugha fd;k x;k gS] mUgsa igpku dk dksbZ
,slk oSdfYid us dk lcwr ;k igpku dk dksbZ oSdfYid vkSj O;ogk;Z lk/ku izLFkkfir fd;k tk,xk] tks ifj’kn~ dh flQkfj“kksa
ij] ljdkj }kjk mDr vf/klwpuk esa fofufnZ’V fd;k tk,A
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼6?k½ mi/kkjk ¼6d½ ;k mi/kkjk ¼6[k½ ;k mi/kkjk ¼6x½ ds mica’/k ,sls O;fDr ;k O;fDr;ksa ds ,sls oxZ ;k oxksZa ds fdlh ,sls
Hkkx dks ykxw ugha gksazxs] ftls ifj’kn~ dh flQkfj“k ij ljdkj }kjk vf/klwfpr fd;k tk,A
Li"Vhdj.k& bl /kkjk ds iz;kstuksa ds fy, ^^vk/kkj la[;kad** in dk ogh vFkZ gksxk] tks vk/kkj ¼foRrh; vkSj vU;
lgkf;dkvks] Qk;nksa rFkk lsokvksa dk yf{;r ifjnku½ vf/kfu;e] 2016 dh /kkjk 2 ds [kaM ¼d½ esa mldk gS A**
6-
ubZ /kkjk 31, dk var%LFkkiu%&ewy vf/kfu;e dh /kkjk 31 ds i“pkr~ fuEufyf[kr /kkjk var%LFkkfir dh tk,xh]
vFkkZr~%&
^^31d] ljdkj] ifj’kn~ dh flQkfj“kksa ij] jftLVªhd`r O;fDr;ksa ds ,sls oxZ dks fofgr dj ldsxh] tks mlds }kjk dh xbZ eky
;k lsokvksa ;k nksuksa dh iwfrZ ds izkfIrdrkZ dks bySDVªkfud lank; dk fofgr <ax miyC/k djk,xk vkSj ,sls izkfIrdrkZ dks ,slh
jhfr vkSj ,slh “krksZa vkSj fucZ/kuksa ds] tks fofgr fd, tk,a] v/khu jgrs gq, rnuqlkj lank; djus dk fodYi miyC/k
djk,xk A**A
7-
/kkjk 39 dk la“kks/ku%&ewy vf/kfu;e dh /kkjk 39 esa]&
¼d½ mi/kkjk ¼1½ vkSj mi/kkjk ¼2½ ds LFkku ij fuEufyf[kr mi/kkjk,a j[kh tk,axh] vFkkZr~ %&
^^¼1½ fdlh buiqV lsok forjd ;k vfuoklh djk/ks; O;fDr ;k /kkjk 10 ;k /kkjk 51 ;k ;kkjk 52 ds mica/kksa ds v/khu dj dk
lank; djus okys O;fDr ls fHkUu izR;sd jftLVªhd`r O;fDr] izR;sd dysaMj ekl ;k mlds fdlh Hkkx ds fy, eky ;k lsokvksa
;k nksuksa dh vkod vkSj tkod iwfrZ;ksa] izkIr fd, x, buiqV dj izR;;] lans; dj vkSj ,slh vU; fof“kf’V;ksa dks /;ku esa
j[krs gq, ,sls izk#i] jhfr vkSj ,sls le; ds Hkhrj] tks fofgr fd;k tk,] bySDVªkfud #i ls fooj.kh izLrqr djsxk %
ijarq ljdkj] ifj’kn~ dh flQkfj“k ij] jftLVªhd`r O;fDr;ksa ds dfri; oxZ dks vf/klwfpr dj ldsxh] tks ,slh “krksZa vkSj
fucZa/kuksa ds] tks mlesa fofufnZ’V fd, tk,a] v/khu jgrs gq,] izR;sd frekgh ;k mlds fdlh Hkkx ds fy, fooj.kh izLrqr
djsxk A
¼2½ /kkjk 10 ds mica/kksa ds v/kkhu dj dk lank; djus okyk dksbZ jftLVªhd`r O;fDr] izR;sd foRrh; o’kZ ;k mlds fdlh Hkkx
ds fy,] eky ;k lsokvksa ;k nksuksa dh vkod iwfrZ;ksa] lans; dj vkSj ,slh vU; fof“kf’V;ksa dks /;ku esa j[krs gq, ,sls iz#i] jhfr
vkSj ,sls le; ds Hkhrj] tks fofgr fd;k tk,] bySDVªkfud #i ls jkT; esa vkorZ dh fooj.kh izLrqr djsxk A**(
¼[k½ mi/kkjk ¼7½ ds LFkku ij fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr~ %&
^^¼7½ izR;sd jftLVªhd`r O;fDr] ftlls mi/kkjk ¼1½ ds v/khu fooj.kh izLrqr fd;k tkuk visf{kr gS vkSj tks ,sls O;fDr ls
fHkUu gS] ftls mlds ijarqd ;k mi/kkjk ¼3½ ;k mi/kkjk ¼5½ esa fufnZ’V fd;k x;k gS] ljdkj dks] ,slh fooj.kh ds vuqlkj
“kks/; dj dk lank; ml rkjh[k ls iwoZ djsxk] ftldks mlds }kjk ,slh fooj.kh izLrqr fd;k tkuk visf{kr gS %
ijarq mi/kkjk ¼1½ ds ijarqd ds v/khu fooj.kh izLrqr djus okyk izR;sd jftLVªhd`r O;fDr] fdlh ekl ds nkSjku] eky ;k
lsokvksa ;k nksuksa dh vkod vkSj tkod iwfrZ;ksa] izkIr fd, x, dj izR;;] lans; dj vkSj ,slh vU; fof“kf’V;ksa dks /;ku esa
j[krs gq,] ,sls iz#i] jhfr vkSj ,sls le; ds Hkhrj] tks fofgr fd;k tk,] ljdkj dks “kks/; dj dk lank; djsxk %
ijarq ;g vkSj fd mi/kkjk ¼2½ ds ijarqd ds v/khu fooj.kh izLrqr djus okyk izR;sd jftLVªhd`r O;fDr] fdlh frekgh ds
nkSjku] eky ;k lsokvksa ;k nksuksa dh vkod iwfrZ;ksa] lans; dj vkSj ,slh vU; fof“kf’V;ksa dks /;ku esa j[krs gq,] ,sls iz#i] jhfr
vkSj ,sls le; ds Hkhrj] tks fofgr fd;k tk,] ljdkj dks “kks/; dj dk lank; djsxkA**A
8-
/kkjk 44 dk la“kks/ku%&ewyvf/kfu;e dh /kkjk 44 dh mi/kkjk ¼1½ esa] fuEufyf[kr ijarqd var%LFkkfir fd, tk,axs]
vFkkZr~ %&
^^ijarq vk;qDr] ifj’kn~ dh flQkfj“kksa ij vkSj ys[kc) fd, tkus okys dkj.kksa ls vf/klwpuk }kjk jftLVªhd`r O;fDr;ksa ds ,sls
oxZ] tks mlesa fofufnZ’V fd;k tk,] ds fy, okf’kZd fooj.kh izLrqr djus dh le;&lhek dks foLrkfjr dj ldsxk %
ijarq ;g vkSj fd dsanzh; dj vk;qDr }kjk vf/klwfpr le;&lhek ds fdlh foLrkj.k dks vk;qDr }kjk vf/klwfpr fd;k x;k
le>k tk,xkA**A
9-
/kkjk 49 dk la“kks/ku%&ewy vf/kfu;e dh /kkjk 49 esa] mi/kkjk ¼9½ ds i“pkr~] fuEufyf[kr mi/kkjk,a var%LFkkfir dh
tk,axh] vFkkZr~ %&
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
^^¼10½ dksbZ jftLVªhd`r O;fDr] ,sls iz#i vkSj jhfr esa rFkk ,slh “krksZa vkSj fucZa/kuksa ds v/khu jgrs gq,] tks fofgr fd, tk,a]
lkekU; iksVZy ij] bl vf/kfu;e ds v/khu bySDVªkfud udn [kkrs esa miyC/k fdlh dj] C;kt] “kkfLr] Qhl dh fdlh jde
;k fdlh vU; jde dks ,dhd`r dj] dsanzh; dj] jkT; dj ;k midj laca/kh bySDVªkfud udn [kkrs esa varfjr dj ldsxk
vkSj ,sls varj.k dks bl vf/kfu;e ds v/khu bySDVªkfud udn [kkrs ls izfrlank; ds #i esa le>k tk,xkA
¼11½ tgka fdlh jde dks bl vf/kfu;e ds v/khu bySDVªkfud udn [kkrs esa varfjr fd;k x;k gS] ogka mls mi/kkjk ¼1½ ds
mica/kksa ds vuqlkj mDr [kkrs esa tek fd;k x;k le>k tk,xk A**A
10-
/kkjk 50 dk la“kks/ku%&ewy vf/kfu;e dh /kkjk 50 dh mi/kkjk ¼1½ ds i“pkr~ fuEufyf[kr ijarqd var%LFkkfir fd;k
tk,xk] vFkkZr~ %&
^^ijarq fdlh dj vof/k ds nkSjku dh xbZ iwfrZ;ksa ds laca/k esa lans; dj ij C;kt dks] ftls /kkjk 39 ds mica/kksa ds vuqlkj
fu;r rkjh[k ds i“pkr~ mDr vof/k ds fy, izLrqr dh xbZ fooj.kh esa ?kksf’kr fd;k x;k gS] flok; ogka ds] tgka ,slh fooj.kh
dks mDr vof/k ds laca/k esa /kkjk 73 ;k /kkjk 74 ds v/khu fdUgha dk;Zokfg;ksa izkjaHk ds i“pkr~ izLrqr fd;k tkrk gS] dj ds
ml Hkkx ij mn~x`fgr fd;k tk,xk] ftldk lank; bySDVªkfud udn [kkrs ls jkf“k dks fudkydj fd;k x;k gSA**A
11-
/kkjk 52 dk la“kks/ku%&ewy vf/kfu;e dh /kkjk 52 esa]&
¼d½ mi/kkjk ¼4½ esa fuEufyf[kr ijarqd var%LFkkfir fd, tk,axs] vFkkZr~ %&
^^ijarq vk;qDr] ys[kc) fy, tkus okys dkj.kkksa ls] vf/klwpuk }kjk jftLVªhd`r O;fDr;ksa ds ,sls oxZ ds fy,] tks mlesa
fofufnZ’V fd;k tk,] fooj.k izLrqr djkus dh le;&lhek dks foLrkfjr dj ldsxkA
ijarq ;g vkSj fd dsanzh; dj vk;qDr }kjk vf/klwfpr le;&lhek ds fdlh foLrkj.k dks vk;qDr }kjk vf/klwfpr fd;k x;k
le>k tk,xkA**(
¼[k½ mi/kkjk ¼5½ esa] fuEufyf[kr ijarqd var%LFkkfir fd, tk,axs] vFkkZr~ %&
^^ijarq vk;qDr] ifj’kn dh flQkfj“kksa ij vkSj ys[kc) fd, tkus okys dkj.kksa ls] vf/klwpuk }kjk jftLVªhd`r O;fDr;ksa ds ,sls
oxZ ds fy,] tks mlesa fofufnZ’V fd;k tk,] okf’kZd fooj.k izLrqr djus dh le;&lhek dks foLrkfjr dj ldsxk%
ijarq ;g vkSj fd dsanzh; dj vk;qDr }kjk vf/klwfpr le;&lhek ds fdlh foLrkj.k dks vk;qDr }kjk vf/klwfpr fd;k x;k
le>k tk,xkA**A
12-
ubZ /kkjk 53, dk var%LFkkiu %&ewy vf/kfu;e dh /kkjk 53 ds i“pkr~ fuEufyf[kr /kkjk var%LFkkfir dh tk,xh]
vFkkZr~ %&
^^53d] tgka fdlh jde dks bl vf/kfu;e ds v/khu bySDVªkfud udn [kkrs ls fdlh dsanzh; eky vkSj lsok dj vf/kfu;e ;k
,dhd`r eky vkSj lsok dj vf/kfu;e ;k eky vkSj lsok dj ¼jkT;ksa dk eqvkotk½ vf/kfu;e ds v/khu bySDVªkfud udn [kkrs
esa varfjr fd;k tkrk gS] ogka ljdkj dsanzh; dj [kkrs dks] bySDVªkfud udn [kkrs ls varfjr dh xbZ jde ds cjkcj jde
dk ,slh jhfr vkSj ,sls le; ds Hkhrj] tks fofgr fd;k tk,] varj.k djsxh**A
13-
/kkjk 54 dk la“kks/ku%&ewy vf/kfu;e dh /kkjk 54 dh mi/kkjk ¼8½ ds i“pkr~ fuEufyf[kr mi/kkjk var%LFkkfir dh
tk,xh] vFkkZr~ %&
^^¼8d½ ljdkj jkT; ljdkj ds izfrnk; dk forj.k ,slh jhfr esa dj ldsxh] tks fofgr dh tk,A**A
14-
/kkjk 95 dk la“kks/ku%&ewy vf/kfu;e dh /kkjk 95 esa]&
(i)
mi[kaM ¼d½ esa]&
¼d½ ^^vihy izkf/kdj.k** “kCnksa ds LFkku ij] ^^vihy izkf/kdj.k ;k jk’Vªh; vihy izkf/kdj.k** “kCn j[ks tk,axs(
^^¼[k½ ^^/kkjk 100 dh mi/kkjk ¼1½** “kCnksa] vadksa vkSj dks’Bdksa ds LFkku ij] ^^/kkjk 100 dh mi/kkjk ¼1½ ;k /kkjk 101x** “kCn]
vad] dks’Bd vkSj v{kj j[ks tk,axs(
(ii)
mi[kaM ¼³½ ds i“pkr~] fuEufyf[kr mi[kaM var%LFkkfir fd;k tk,xk] vFkkZr~%&
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
^^¼p½ ^jk’Vªh; vihy izkf/kdj.k* ls /kkjk 101d esa fufnZ’V jk’Vªh; vfxze fofu.kZ; vihy izkf/kdj.k vfHkizsr gSA**A
15-
ubZ /kkjk 101d dk var%LFkkiu %&eq[; vf/kfu;e dh /kkjk 101 ds i“pkr~] fuEufyf[kr /kkjk,a var%LFkkfir dh
tk,axh] vFkkZr~ %&
^^101d] ¼1½ ljdkj] ifj’kn~ dh flQkfj“kksa ij] vf/klwpuk }kjk] ,slh rkjh[k ls] tks mlesa fofufnZ’V dh tk,] /kkjk 101d ds
v/khu vihyksa dh lquokbZ ds fy, jk’Vªh; vfxze fofu.kZ; vihy izkf/kdj.k uked izkf/kdj.k dk xBu djsxhA
16-
/kkjk 102 dk la“kks/ku%&ewy vf/kfu;e dh /kkjk 102 ds izkjafHkd Hkkxesa]&
¼d½ ^^vihy izkf/kdj.k** “kCnksa ds i“pkr~ nksuks LFkkuksa ij] tgka os vkrs gSa] ^^;k jk’Vªh; vihy izkf/kdj.k** “kCn var%LFkkfir fd,
tk,axs(
¼[k½ ^^/kkjk 98 ;k /kkjk 101** “kCnkas vkSj vadksa ds LFkku ij] ^^;FkkfLFkfr] /kkjk 98 ;k /kkjk 101 ;k /kkjk 101x** “kCn] vad vkSj
v{kj j[ks tk,axs(
¼x½ ^^;k vihykFkhZ** “kCnksa ds LFkku ij ^^;k vihykFkhZ] izkf/kdj.k ;k vihy izkf/kdj.k** “kCn j[ks tk,axs A
17-
/kkjk 103 dk la“kks/ku%&ewy vf/kfu;e dh /kkjk 103 esa]&
(i)
mi/kkjk ¼1½ ds i“pkr~ fuEufyf[kr mi/kkjk var%LFkkfir dh tk,xh] vFkkZr~%&
**¼1d½ jk’Vªh; vihy izkf/kdj.k }kjk bl v/;k; ds v/khu lquk;k x;k vfxze fofu.kZ; fuEufyf[kr ij vkc)dj gksxk%
¼d½ vkosnd] tks lqfHkUu O;fDr gSa] ftUgksaus /kkjk 103[k dh mi/kkjk ¼1½ ds v/khu fofu.kZ; pkgk gS vkSj os lHkh jftLVªhd`r
O;fDr] ftudk ogh LFkk;h [kkrk la[;kad gS ¼vk;dj vf/kfu;e] 1961 ds v/khu tkjh fd;k x;k½(
¼[k½ [kaM ¼d½ esa fufnZ’V vkosndksa vkSj ,sls jftLVªhd`r O;fDr] ftudk vk;dj vf/kfu;e] 1961 ds v/khu tkjh fd;k x;k
leku LFkk;h [kkrk la[;kad gS] dh ckcr lacaf/kr vf/kdkjh vkSj vf/kdkfjrk j[kus okys vf/kdkjh A**(
(ii) mi/kkjk ¼2½ esa ^^mi/kkjk ¼1½** “kCn] dks’Bdksa vkSj vad ds i“pkr~ ^^ vkSj mi/kkjk ¼1d½** “kCn] dks’Bd] vad vkSj v{kj
var%LFkkfir fd, tk,axsA
18-
/kkjk 104 dk la“kks/ku%&ewy vf/kfu;e dh /kkjk 104 dh mi/kkjk ¼1½ esa]&
¼d½ mi/kkjk ¼1½ esa] ^^vihy izkf/kdj.k** “kCnksa ds LFkku ij ^^izkf/kdj.k ;k vihy izkf/kdj.k ;k jk’Vªh; vihy izkf/kdj.k** “kCn
j[ks tk,axs(
¼[k½ mi/kkjk ¼1½ esa] ^^/kkjk 101 dh mi/kkjk ¼1½ ds v/khu** “kCnksa] vadksa vkSj dks’Bdksa ds i”pkr~ **;k /kkjk 101x ds v/khu**
“kCn] vad vkSj v{kj var%LFkkfir fd, tk,axs A
19-
/kkjk 105 dk la“kks/ku%&ewy vf/kfu;e dh /kkjk 105 esa]&
¼d½ ik“oZ “kh’kZ ds LFkku ij fuEufyf[kr ik“oZ “kh’kZ j[kk tk,xk] vFkkZr~ %&
^^izkf/kdj.k] vihy izkf/kdj.k vkSj jk’Vªh; vihy izkf/kdj.k dh “kfDr;ka**(
¼[k½ mi/kkjk ¼1½ esa] ^^vihy izkf/kdj.k** “kCnksa ds i“pkr~ ^^;k jk’Vªh; vihy izkf/kdj.k** “kCn var%LFkkfir fd, tk,axs A
¼x½ mi/kkjk ¼2½ esa] ^^vihy izkf/kdj.k** “kCnksa ds i“pkr~ ^^;k jk’Vªh; vihy izkf/kdj.k** “kCn var%LFkkfir fd, tk,axs A
20-
/kkjk 106 dk la“kks/ku%&ewy vf/kfu;e dh /kkjk 106 esa]&
¼d½ ik“oZ “kh’kZ ds LFkku ij fuEufyf[kr ik“oZ “kh’kZ j[kk tk,xk] vFkkZr~ %&
[PART IV
DELHI GAZETTE : EXTRAORDINARY
7
^^izkf/kdj.k] vihy izkf/kdj.k vkSj jk’Vªh; vihy izkf/kdj.k dh izfdz;k**(
¼[k½ ^^vihy izkf/kdj.k** “kCnksa ds i“pkr~ ^^;k jk’Vªh; vihy izkf/kdj.k** “kCn var%LFkkfir fd, tk,axsA
21-
/kkjk 171 dk l“kks/ku%&ewy vf/kfu;e dh /kkjk 171 dh mi/kkjk ¼3½ ds i“pkr~ fuEufyf[kr var%LFkkfir fd;k
tk,xk] vFkkZr~%&
^^¼3d½ tgka mDr mi/kkjk dh vis{kkuqlkj tkap djus ds i“pkr~ mi/kkjk ¼2½ esa fufnZ’V izkf/kdj.k bl fu’d’kZ ij igqaprk gS fd
fdlh jftLVªhd`r O;fDr us mi/kkjk ¼1½ ds v/khu equkQk[kksjh dh gS] ogka ,slk O;fDr bl izdkj equkQk[kksjh dh xbZ jde ds
nl izfr“kr ds cjkcj “kkfLr dk lank; djus dk nk;h gksxkA
ijarq ,slh dksbZ “kkfLr mn~xzg.kh; ugha gksxh ;fn equkQk[kksjh dh jde dks izkf/kdj.k }kjk vkns“k ikfjr fd, tkus dh rkjh[k
ls rhl fnu ds Hkhrj tek djk fn;k x;k gS A
Li"Vhdj.k&bl /kkjk ds iz;kstu ds fy, ^^equkQk[kksjh** in ls ,slh jde vfHkizsr gS] ftls eky ;k lsok ;k nksuksa ds iznk;
ij dh dh nj esa deh dk Qk;nk ;k buiqV dj izR;; dk Qk;nk eky ;k lsok ;k nksuksa dh dher esa deh dh vuq#irk ds
ek/;e ls izkfIrdrkZ dks ugha nsus ds dkj.k vo/kkfjr fd;k x;k gS A**A
22- ¼1½ vf/klwpuk la[;k 2@2017 esa%& fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 11 dh mi/kkjk ¼1½ ds v/khu
ifj’kn~ dh flQkfj“kksa ij jk’Vªh; jkt/kkuh {ks= fnYyh ljdkj }kjk tkjh] jkT; dj nj rkjh[k 30 twu 2017 dh vuqlwph esa
dze la- 103 ds ckn vkSj mlls lacaf/kr izfof’V;ksa ds i“pkr~ fuEufyf[kr dze la[;kad vkSj izfof’V;ka var%LFkkfir dh tk,axh
vkSj 1 tqykbZ] 2017 ls Hkwry{kh #i ls var%LFkkfir dh gqbZ le>h tk,axh] vFkkZr~ %&
1 2 3
^^103d 26 ;wjsfu;e v;Ld lkanz**A
¼2½ mi/kkjk ¼1½ ds iz;kstuksa ds fy, jk’Vªh; jkt/kkuh {ks= fnYyh ljdkj ds ikl mDr /kkjk esa fofufnZ’V vf/klwpuk dk
Hkwry{kh #i ls bl izdkj la“kks/ku djus dh “kfDr gksxh vkSj gksuh le>h tk,xh ekuks jk’Vªh; jkt/kkuh {ks= fnYyh
ljdkj ds ikl mDr vf/kfu;e] dh /kkjk 11 dh mi/kkjk ¼1½ ds v/khu mDr vf/klwpuk dk Hkwry{kh #i ls la“kks/ku djus dh
“kfDr lHkh rkfRod le;ksa ij FkhA
¼3½ dksbZ izfrnk; lHkh ,sls djksa] ftUgsa laxzfgr fd;k x;k gS] fdarq tks laxzghr ugha fd, x, gksrs ;fn mi/kkjk ¼1½ esa fufnZ’V
vf/klwpuk lHkh rkfRod le;ksa ij izo`Rr gqbZ gksrh] esa ls ugha fd;k tk,xkA
Mís';ksa vkSj dkj.kksa dh fooj.kh
jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj }kjk fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e½ dks oLrqvksa ;k
lsokvksa ;k nksuksa dh varjjkT;h; vkiwfrZ ij dj&mxkgh ,oa laxzg.k ds izko/kku cukus ds mn~ns“; ls vf/kfu;fer fd;k x;k
FkkA
2-
th,lVh ifj’kn~ us 21 twu] 2019 dks gqbZ 35oha cSBd esa] dsanzh; eky vkSj lsok dj vf/kfu;e 2017 esa vusd la“kks/kuksa
dh flQkfj“k dh gSA dsanz ljdkj us for vf/kfu;e ¼ua-2½ vf/kfu;e] 2019 }kjk]a th,lVh ifj’kn~ dh 21 twu] 2019 dks gqbZ
35oha cSBd esa dh xbZ flQkfj“kksa ds vk/kkj ij] dsanzh; eky vkSj lsok dj] 2017 ds izko/kkuksa esa la“kks/ku dj fn, x, gSaA
dsanzh; eky ,oa lsok dj vf/kfu;e] 2017 rFkk fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 3½] esa ,d#irk ykus ds
mn~ns“; ls jkT; fo/kku lHkk }kjk jkT; fof“k’V lq/kkj ¼tgka vko“;drk gks½ dj ds fnYyh eky ,oa lsok dj ¼la“kks/ku½
vf/kfu;e] 2017 dks vf/kfu;fer djus dh vko“;drk gSA
3-
izLrkfor fnYyh eky vkSj lsok dj ¼la'kks/ku½ fo/ks;d] 2019 dh eq[; fo“ks’krk,a bl izdkj gSa%&
i)
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 2 ds [kaM ¼4½ dk **U;k;fu.kZ;u izkf/kdj.k** dh ifjHkk’kk esa
**jk’Vªh; vfxze fofu.kZ; vihy izkf/kdj.k** “kCn var%LFkkfir djus gsrq] la“kks/ku djus ds fy, gS ftlls
U;k;fu.kZ;u izkf/kdkjh dh ifjHkk’kk ls ml izkf/kdj.k dks vioftZr fd;k tk ldsA
8
DELHI GAZETTE : EXTRAORDINARY
PART IV]
ii)
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 10 dk la“kks/ku djus ds fy, gS ftlls lsokvksa ds iwfrZdkj ;k
fefJr iwfrZdkjksa ¼tks iwoZ dh la;qDr Ldhe ds fy, ik= ugha g½S] ftudk iwoZorhZ foÙkh; o’kZ esa okf’kZd vkorZ
ipkl yk[k #i, rd gS] ds fy, oSdfYid la;qDr Ldhe dk mica/k fd;k tk ldsA
iii)
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 22 dk la“kks/ku djus ds fy, gS ftlls chl yk[k #i, dh
mPprj volhek NwV dks pkyhl yk[k #i, ls vuf/kd rd ml iwfrZdkj dh n“kk ds mica/k fd;k tk lds]
tks eky dh vuU; iwfrZ esa yxk gqvk gSA
iv)
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 25 dk la“kks/ku djus ds fy, gS ftlls mDr vf/kfu;e ds
v/khu jftLVªhdj.k ysus okys O;fDr;ksa] tks jftLVªhdj.k izkIr djus ;k izkIr dj ysus dk vk“k; j[krs gSa] ds
fy, vkKkid #i ls vk/kkj izLrqr djus ;k mldk vf/kizek.ku djus ds fy, ,slh jhfr esa mica/k fd;k tk
lds] tks ifj’kn~ dh flQkfj“kksa ij ljdkj }kjk vf/klwfpr dh tk,A
v)
fnYyh eky vkSj lsok dj vf/kfu;e es ubZ /kkjk 31d dk var%LFkkiu djus ds fy, gS ftlls ;g mica/k
fd;k tk lds fd iwfrZdkj vius izkfIrdrkZ dks fMthVy lank;ksa ds fy, lqfo/kk vkKkid #i ls iznku djsxkA
vi)
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 39 dk la“kks/klu djus ds fy, gS ftlls ,sls djnkrk] tks
lajpuk mnxzg.k ds fy, fodYi ysrk gS] }kjk dj ds okf’kZd foojf.k;ksa vkSj =Sekfld lank;ksa dks izLrqr djus
ds fy, mica/k fd;k tk lds vkSj djnkrkvksa ds dfri; vU; izoxZ ds fy,] ubZ izLrkfor fooj.kh iz.kkyh ds
v/khu =Sekfld vkSj ekfld lank;ksa gsrq fodYi ds fy, mica/k fd;k tk ldsA
vii)
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 44 dk la“kks/ku djus ds fy, gS ftlls vk;qDr dks] okf’kZd
fooj.kh vkSj lek/kku fooj.k izLrqr djus ds fy, fu;r rkjh[k dks foLrkfjr djus gsrq l“kDr fd;k tk
ldsA
viii) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 49 dk la“kks/ku djus ds fy, gS ftlls djnkrk dks]
bySDVªkfud udn [kkrs esa fdlh ,d “kh’kZ ls nwljs “kh’kZ dks fdlh jde dk varj.k djus dh lqfo/kk dk
mica/k fd;k tk ldsA
ix)
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 50 dk la“kks/ku djus ds fy, gS ftlls ;g mica/k fd;k tk
lds fd dsoy “kq) udn dj nkf;o ij gh C;kt izHkkfjr fd;k tk lds] flok; mu ekeyksa ds] tgka dj dk
lank; vf/kfu;e dh /kkjk 73 ;k /kkjk 74 ds v/khu fdUgha dk;Zokfg;ksa ds izkjaHk ds i“pkr~ fd;k tkrk gSA
x)
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 52 dk la“kks/ku djus ds fy, gS ftlls vk;qDr dks] lzksr ij
dj dk laxzg.k djus okys O;fDr }kjk ekfld vkSj okf’kZd fooj.k izLrqr djus ds fy, fu;r rkjh[k dks
foLRkkfjr djus gsrq l“kDr fd;k tk ldsA
xi)
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 53d dk var%LFkkiu djus ds fy, gS ftlls dsanz vkSj jkT;ksa ds
chp bySDVªkfud udn [kkrk esa /kkjk 49 ds v/khu djnkrk dks nh xbZ ubZ lqfo/kk ds ifj.kkeLo#i jde ds
varj.k ds fy, mica/k fd;k tk ldsA
xii)
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 54 dk la“kks/ku djus ds fy, gS ftlls fnYyh ljdkj dks]
jkT; djksa ds izfrnk; ds laca/k esa djnkrkvksa dks jde ds izfrnk; dk forj.k djus ds fy, l“kDr fd;k tk
ldsA
xiii) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 95 ds [kaM ¼d½ dk la“kks/ku djus ds fy, gS ftlls **vfxze
fofu.kZ;** dh ifjHkk’kk esa **jk’Vªh; vfxze fofu.kZ; vihy izkf/kdj.k** dks lfEefyr fd;k tk ldsA ;g [kaM
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 95 esa ,d u;k [kaM ¼p½ Hkh var%LFkkfir djus ds fy, gS rkfd
**jk’Vªh; vihy izkf/kdj.k** in dks ifjHkkf’kr fd;k tk ldsA
[PART IV
DELHI GAZETTE : EXTRAORDINARY
9
xiv) fnYyh eky vkSj lsok dj vf/kfu;e esa ,d ubZ /kkjk 101d dk var%LFkkiu djus ds fy, gSA
xv)
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 102 dk la“kks/ku djus ds fy, gS ftlls jk’Vªh; vihy
izkf/kdj.k dks vius vfxze fofu.kZ; dk lq/kkj djus ds fy, mls l“kDr djus ds fy, ml /kkjk dh ijhf/k ds
Hkhrj yk;k tk ldsA
xvi) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 103 dk la“kks/ku djus ds fy, gS ftlls ;g mica/k fd;k tk
lds fd jk’Vªh; vihy izkf/kdj.k }kjk lquk;k x;k vfxze fofu.kZ; vkosndksa] ij vkc)dj gksxkA
xvii) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 104 dk la“kks/ku djus ds fy, gS ftlls ;g mica/k fd;k tk
lds fd jk’Vªh; vihy izkf/kdj.k }kjk lqu;k x;k vfxze fofu.kZ; ml le; “kwU; gksxk] tgka fofu.kZ; dks
fdlh diV ;k lkjoku rF;ksa dks fNikdj ;k rF;ksa dk fnO;Zi ns“ku djds vfHkizkIr fd;k x;k gSA
xviii) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 105 dk la“kks/ku djus ds fy, gS ftlls ;g mica/k fd;k tk
lds fd jk’Vªh; vihy izkf/kdj.k ds ikl] vf/kfu;e ds v/khu viuh “kfDr;ksa dk iz;ksx djus ds iz;kstu ds
fy, flfoy izfdz;k lafgrk] 1908 ds v/khu fdlh flfoy U;k;ky; dh lHkh “kfDr;ka gksaxhA
xix) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 106 dk la“kks/ku djus ds fy, gS ftlls ;g mica/k fd;k tk
lds fd jk’Vªh; vihy izkf/kdj.k ds ikl mldh Lo;a dh izfØ;k dks fofu;fer djus dh “kfDr gksxhA
xx)
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 171 esa ubZ mi/kkjk ¼2d½ var%LFkkfir djds la“kks/ku djus ds
fy, gS ftlls mldh mi/kkjk ¼2½ ds v/khu fofufnZ’V izkf/kdj.k dks equkQk[kksjh dh jde ds nl izfr“kr ds
lerqY; “kkfLr vf/kjksfir djus ds fy, l“kDr fd;k tk ldsA
xxi) fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 11 dh mi/kkjk ¼1½ ds v/khu tkjh vf/klwpuk
la- 2@2017&jkT; dj ¼nj½ rkjh[k 30 twu] 2017 dk la“kks/ku djus ds fy, gS] ftlls 1 tqykbZ] 2017 ls
14 uoacj] 2017 rd **;wjsfu;e v;Ld lkanz** dks fnYyh dj ds mnxzg.k ls Hkwry{kh NwV nh tk ldsA
4-
mDr fo/ks;d v/kksfyf[kr mn~n“;ksa dks izkIr djuk pkgrk gSA
foÙkh; Kkiu
izLrkfor eky vkSj lsok dj ¼la“kks/ku½ fo/ks;d] 2019]esa fnYyh dh lesfdr fuf/k ij fdlh Hkh izdkj dk vkorhZ vFkok
vukorhZ O;; “kkfey ugha gSA
[kaM ij fVIi.kh ¼fnYyh eky vkSj lsok dj ¼la“kks/ku½ fo/ks;d] 2019 ds laca/k esa½
1. fo/ks;d dk [kaM 1laf{kIr uke vkSj izkjEHk crkrk gSA
2. fo/ks;d dk [kaM 2 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 2 ds [kaM ¼4½ dk **U;k;fu.kZ;u izkf/kdj.k** dh
ifjHkk’kk esa **jk’Vªh; vfxze fofu.kZ; vihy izkf/kdj.k** “kCn var%LFkkfir djus gsrq] la“kks/ku djus ds fy, gS ftlls
U;k;fu.kZ;u izkf/kdkjh dh ifjHkk’kk ls ml izkf/kdj.k dks vioftZr fd;k tk ldsA
3. fo/ks;d dk [kaM 3 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 10 dk la“kks/ku djus ds fy, gS ftlls lsokvksa ds
iwfrZdkj ;k fefJr iwfrZdkjksa ¼tks iwoZ dh la;qDr Ldhe ds fy, ik= ugha g½S] ftudk iwoZorhZ foRrh; o’kZ esa okf’kZd
vkorZ ipkl yk[k #i, rd gS] ds fy, oSdfYid la;qDr Ldhe dk mica/k fd;k tk ldsA
4. fo/ks;d dk [kaM 4 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 22 dk la“kks/ku djus ds fy, gS ftlls chl yk[k
#i, dh mPprj volhek NwV dks pkyhl yk[k #i, ls vuf/kd rd ml iwfrZdkj dh n“kk ds mica/k fd;k tk
lds] tks eky dh vuU; iwfrZ esa yxk gqvk gSA
5. fo/ks;d dk [kaM 5 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 25 dk la“kks/ku djus ds fy, gS ftlls mDr
vf/kfu;e ds v/khu jftLVªhdj.k ysus okys O;fDr;ksa] tks jftLVªhdj.k izkIr djus ;k izkIr dj ysus dk vk“k; j[krs
10
DELHI GAZETTE : EXTRAORDINARY
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gSa] ds fy, vkKkid #i ls vk/kkj izLrqr djus ;k mldk vf/kizek.ku djus ds fy, ,slh jhfr esa mica/k fd;k tk
lds] tks ifj’kn~ dh flQkfj“kksa ij ljdkj }kjk vf/klwfpr dh tk,A
6. fo/ks;d dk [kaM 6 fnYyh eky vkSj lsok dj vf/kfu;e es ubZ /kkjk 31d dk var%LFkkiu djus ds fy, gS ftlls
;g mica/k fd;k tk lds fd iwfrZdkj vius izkfIrdrkZ dks fMthVy lank;ksa ds fy, lqfo/kk vkKkid #i ls iznku
djsxkA
7. fo/ks;d dk [kaM 7 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 39 dk la“kks/ku djus ds fy, gS ftlls ,sls
djnkrk] tks lajpuk mnxzg.k ds fy, fodYi ysrk gS] }kjk dj ds okf’kZd foojf.k;ksa vkSj =Sekfld lank;ksa dks izLrqr
djus ds fy, mica/k fd;k tk lds vkSj djnkrkvksa ds dfri; vU; izoxZ ds fy,] ubZ izLrkfor fooj.kh iz.kkyh ds
v/khu =Sekfld vkSj ekfld lank;ksa gsrq fodYi ds fy, mica/k fd;k tk ldsA
8. fo/ks;d dk [kaM 8 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 44 dk la“kks/ku djus ds fy, gS ftlls vk;qDr
dks] okf’kZd fooj.kh vkSj lek/kku fooj.k izLrqr djus ds fy, fu;r rkjh[k dks foLrkfjr djus gsrq l“kDr fd;k tk
ldsA
9. fo/ks;d dk [kaM 9 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 49 dk la“kks/ku djus ds fy, gS ftlls djnkrk
dks] bySDVªkfud udn [kkrs esa fdlh ,d “kh’kZ ls nwljs “kh’kZ dks fdlh jde dk varj.k djus dh lqfo/kk dk mica/k
fd;k tk ldsA
10. fo/ks;d dk [kaM 10 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 50 dk la“kks/ku djus ds fy, gS ftlls ;g
mica/k fd;k tk lds fd dsoy “kq) udn dj nkf;Ro ij gh C;kt izHkkfjr fd;k tk lds] flok; mu ekeyksa ds]
tgka dj dk lank; vf/kfu;e dh /kkjk 73 ;k /kkjk 74 ds v/khu fdUgha dk;Zokfg;ksa ds izkjaHk ds i“pkr~ fd;k tkrk
gSA
11. fo/ks;d dk [kaM 11 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 52 dk la“kks/ku djus ds fy, gS ftlls vk;qDr
dks] lzksr ij dj dk laxzg.k djus okys O;fDr }kjk ekfld vkSj okf’kZd fooj.k izLrqr djus ds fy, fu;r rkjh[k
dks foLRkkfjr djus gsrq l“kDr fd;k tk ldsA
12. fo/ks;d dk [kaM 12 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 53d dk var%LFkkiu djus ds fy, gS ftlls dsanz
vkSj jkT;ksa ds chp bySDVªkfud udn [kkrk esa /kkjk 49 ds v/khu djnkrk dks nh xbZ ubZ lqfo/kk ds ifj.kkeLo#i
jde ds varj.k ds fy, mica/k fd;k tk ldsA
13. fo/ks;d dk [kaM 13 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 54 dk la“kks/ku djus ds fy, gS ftlls fnYyh
ljdkj dks] jkT; djksa ds izfrnk; ds laca/k esa djnkrkvksa dks jde ds izfrnk; dk forj.k djus ds fy, l“kDr
fd;k tk ldsA
14. fo/ks;d dk [kaM 14 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 95 ds [kaM ¼d½ dk la“kks/ku djus ds fy, gS
ftlls **vfxze fofu.kZ;** dh ifjHkk’kk esa **jk’Vªh; vfxze fofu.kZ; vihy izkf/kdj.k** dks lfEefyr fd;k tk ldsA ;g
[kaM fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 95 esa ,d u;k [kaM ¼p½ Hkh var%LFkkfir djus ds fy, gS rkfd
**jk’Vªh; vihy izkf/kdj.k** in dks ifjHkkf’kr fd;k tk ldsA
15. fo/ks;d dk [kaM 15 fnYyh eky vkSj lsok dj vf/kfu;e esa ,d ubZ /kkjk 101d dk var%LFkkiu djus ds fy, gSA
16. fo/ks;d dk [kaM 16 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 102 dk la“kks/ku djus ds fy, gS ftlls jk’Vªh;
vihy izkf/kdj.k dks vius vfxze fofu.kZ; dk lq/kkj djus ds fy, mls l“kDr djus ds fy, ml /kkjk dh ijhf/k ds
Hkhrj yk;k tk ldsA
17. fo/ks;d dk [kaM 17 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 103 dk la“kks/ku djus ds fy, gS ftlls ;g
mica/k fd;k tk lds fd jk’Vªh; vihy izkf/kdj.k }kjk lquk;k x;k vfxze fofu.kZ; vkosndksa] tks lqfHkUu O;fDr gSa
[PART IV
DELHI GAZETTE : EXTRAORDINARY
11
vkSj lHkh ,sls jftLVªhd`r O;fDr;ksa ij] ftuds ikl LFkk;h [kkrk la[;kad gS vkSj mDr vkosndksa rFkk ogh LFkk;h
[kkrk la[;kad j[kus okys jftLVªhd`r O;fDr;ksa ds laca/k esa lacaf/kr vf/kdkfj;ksa ;k vf/kdkfjrk j[kus okys vf/kdkfj;ksa
ij vkc)dj gksxkA;g [kaM ;g mica/k Hkh djrk gS fd ,slk fofu.kZ; rc rd vkc)dj gksxkk tc rd fd fof/k ;k
rF;ksa esa dksbZ ifjorZu ugha gksrkA
18. fo/ks;d dk [kaM 18 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 104 dk la“kks/ku djus ds fy, gS ftlls ;g
mica/k fd;k tk lds fd jk’Vªh; vihy izkf/kdj.k }kjk lqu;k x;k vfxze fofu.kZ; ml le; “kwU; gksxk] tgka
fofu.kZ; dks fdlh diV ;k lkjoku rF;ksa dks fNikdj ;k rF;ksa dk fnO;Zi ns“ku djds vfHkizkIr fd;k x;k gSA
19. fo/ks;d dk [kaM 19 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 105 dk la“kks/ku djus ds fy, gS ftlls ;g
mica/k fd;k tk lds fd jk’Vªh; vihy izkf/kdj.k ds ikl] vf/kfu;e ds v/khu viuh “kfDr;ksa dk iz;ksx djus ds
iz;kstu ds fy, flfoy izfdz;k lafgrk] 1908 ds v/khu fdlh flfoy U;k;ky; dh lHkh “kfDr;ka gksaxhA
20. fo/ks;d dk [kaM 20 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 106 dk la“kks/ku djus ds fy, gS ftlls ;g
mica/k fd;k tk lds fd jk’Vªh; vihy izkf/kdj.k ds ikl mldh Lo;a dh izfdz;k dks fofu;fer djus dh “kfDr
gksxhA
21. fo/ks;d dk [kaM 21 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 171 esa ubZ mi/kkjk ¼2d½ var%LFkkfir djds
la“kks/ku djus ds fy, gS ftlls mldh mi/kkjk ¼2½ ds v/khu fofufnZ’V izkf/kdj.k dks equkQk[kksjh dh jde ds nl
izfr“kr ds lerqY; “kkfLr vf/kjksfir djus ds fy, l“kDr fd;k tk ldsA
22. fo/ks;d dk [kaM 22 fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 11 dh mi/kkjk ¼1½ds v/khu tkjh
vf/klwpuk la- 2@2017&jkT; dj ¼nj½ rkjh[k 30 twu] 2017 dk la“kks/ku djus ds fy, gS] ftlls 1 tqykbZ] 2017
ls 14 uoacj] 2017 rd **;wjsfu;e v;Ld lkanz** dks fnYyh dj ds mnxzg.k ls Hkwry{kh NwV nh tk ldsA
lh- osyeq:xu] lfpo
DELHI LEGISLATIVE ASSEMBLY SECRETARIAT
NOTIFICATION
Delhi, the 3rd December, 2019
F. No. 21(50)/GST (A)/2019/LAS-VI/Leg./2775.—The following is published for general information:—
BILL NO. 07 OF 2019
THE DELHI GOODS AND SERVICES TAX (AMENDMENT) BILL, 2019
(As introduced in the Legislative Assembly of the National Capital Territory of Delhi on 03 December, 2019)
A
BILL
to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the National
Capital Territory of Delhi and the matters connected therewith or incidental thereto
Further to amend the Delhi Goods and Services Tax Act, 2017(3 of 2017)
BE it enacted by Delhi Legislature of the National Capital Territory of Delhi in the Seventieth Year of the Republic of
India as follows:-
1. Short title and commencement:-(i) This Act may be called the Delhi Goods and Services Tax (Amendment) Act,
2019.
(ii) Save as otherwise provided, the provisions of this Act shall come into force on such date as the State
Government may, by notification in the Official Gazette, appoint.
(iii) It extends to the whole of the National Capital Territory of Delhi.
12
DELHI GAZETTE : EXTRAORDINARY
PART IV]
2. Amendment of section 2:- In section 2 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter
referred as the principal Act), in clause (4), after the words “the Appellate Authority for Advance Ruling,”, the words
“the National Appellate Authority for Advance Ruling,” shall be inserted;
3. Amendment of section 10:- In section 10 of the principal Act,-
(a) in sub-section(1), after the second proviso, the following Explanation shall be inserted, namely:-
“Explanation.–– For the purposes of second proviso, the value of exempt supply of services provided by way of
extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall
not be taken into account for determining the value of turnover in State.”;
(b) in sub-section(2),—
(i) in clause (d), the word ‘‘and’’ occurring at the end shall be omitted;
(ii) in clause (e), for the word ‘‘Council:’’, the words ‘‘Council; and’’ shall be substituted;
(iii) after clause (e), the following clause shall be inserted, namely:––
“(f) he is neither a casual taxable person nor a non-resident taxable person:”;
(c) after sub-section (2), the following sub-section shall be inserted, namely:––
“(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3)
and (4) of section 9, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose
aggregate turnover in the preceding financial year did not exceed 50 lakh rupees, may opt to pay, in lieu of the Tax
payable by him under sub-section(1) of section 9, an amount of tax calculated at such rate as may be prescribed, but
not exceeding three per cent of the turnover in State, if he is not –
(a) engaged in making any supply of goods or services which are not leviable to tax under this Act;
(b) engaged in making any inter-State outward supplies of goods or services;
(c) engaged in making any supply of goods or services through an electronic commerce operator who is required to
collect tax at source under section 52;
(d) a manufacturer of such goods or supplier of such services as may be notified by the Government on the
recommendations of the Council; and
(e) a casual taxable person or a non-resident taxable person:
Provided that where more than one registered person are having the same Permanent Account Number issued under
the Income-tax Act, 1961, the registered person shall not be eligible to opt for the scheme under this sub-section
unless all such registered persons opt to pay tax under this sub- section.”;
(d) in sub-section (3), after the words, brackets and figure “under sub-section (1)” at both the places where they occur,
the words, brackets, figure and letter “or sub-section (2A), as the case may be,” shall be inserted.
(e) in sub-section (4), after the words, brackets and figure “of sub-section (1)”, the words, brackets, figure and letter
“or, as the case may be, sub-section (2A)” shall be inserted.
(f) in sub-section (5), after the words, brackets and figure “under sub-section (1)”, the words, brackets, figure and
letter “or sub-section (2A), as the case may be,” shall be inserted.
(g) after sub-section (5), the following Explanations shall be inserted, namely:---
‘Explanation 1.–– For the purposes of computing aggregate turnover of a person for determining his eligibility to pay
tax under this section, the expression “aggregate turnover” shall include the value of supplies made by such person
from the 1st day of April of a financial year upto the date when he becomes liable for registration under this Act, but
shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in
so far as the consideration is represented by way of interest or discount.
Explanation 2.–– For the purposes of determining the tax payable by a person under this section, the expression
“turnover in State” shall not include the value of following supplies, namely:––
(i) supplies from the first day of April of a financial year upto the date when such person becomes liable for
registration under this Act; and
(ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration
is represented by way of interest or discount.’.
4. Amendment of section 22:- In section 22 of the principal Act, in sub-section (1), after the second proviso, the
following shall be inserted, namely:––
[PART IV
DELHI GAZETTE : EXTRAORDINARY
13
“Provided also that the Government may, on the recommendations of the Council, enhance the aggregate turnover
from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged
exclusively in the supply of goods, subject to such conditions and limitations, as may be notified.
Explanation.––For the purposes of this sub-section, a person shall be considered to be engaged exclusively in the
supply of goods even if he is engaged in exempt supply of services provided by way of extending deposits, loans or
advances in so far as the consideration is represented by way of interest or discount.”.
5. Amendment of section 25:- In section 25 of the principal Act, after sub-section (6), the following sub-sections
shall be inserted, namely:–-
“(6A) Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number, in such
form and manner and within such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and
viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or
furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid
and the other provisions of this Act shall apply as if such person does not have a registration.
“(6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration,
undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may,
on the recommendations of the Council, specify in the said notification:
Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and
viable means of identification in such manner as the Government may, on the recommendations of the Council,
specify in the said notification.
“(6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for
grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta,
Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association,
Board of Trustees, authorised representative, authorized signatory and such other class of persons, in such manner, as
the Government may, on the recommendation of the Council, specify in the said notification:
Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class
of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the
recommendations of the Council, specify in the said notification.
“(6D) The provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) shall not apply to such person or
class of persons, as the Government may, on the recommendations of the Council, specify by notification.
Explanation.— For the purposes of this section, the expression “Aadhaar number” shall have the same meaning as
assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits
and Services) Act, 2016.”.
6. Insertion of new section 31A:- After section 31 of the principal Act, the following section shall be inserted,
namely:––
“31A. The Government may, on the recommendations of the Council, prescribe a class of registered persons who
shall provide prescribed modes of electronic payment to the recipient of supply of goods or services or both made by
him and give option to such recipient to make payment accordingly, in such manner and subject to such conditions
and restrictions, as may be prescribed.”.
7. Amendment of section 39:- In section 39 of the principal Act,––
(a) for sub-sections (1) and (2), the following sub-sections shall be substituted, namely:––
‘‘(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person
paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part
thereof, furnish, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit
availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be
prescribed:
Provided that the Government may, on the recommendations of the Council, notify certain class of registered persons
who shall furnish a return for every quarter or part thereof, subject to such conditions and restrictions as may be
specified therein.
(2) A registered person paying tax under the provisions of section 10, shall, for each financial year or part thereof,
furnish a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable, tax
paid and such other particulars in such form and manner, and within such time, as may be prescribed.’’;
14
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(b) for sub-section (7), the following sub-section shall be substituted, namely:––
“(7) Every registered person who is required to furnish a return under sub-section (1), other than the person referred to
in the proviso thereto, or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return
not later than the last date on which he is required to furnish such return:
Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the
Government, the tax due taking into account inward and outward supplies of goods or services or both, input tax credit
availed, tax payable and such other particulars during a month, in such form and manner, and within such time, as
may be prescribed:
Provided further that every registered person furnishing return under sub-section (2) shall pay to the Government, the
tax due taking into account turnover in the State, inward supplies of goods or services or both, tax payable, and such
other particulars during a quarter, in such form and manner, and within such time, as may be prescribed.”.
8. Amendment of section 44:- In the principal Act, in section 44, in sub-section (1), the following provisos shall be
inserted, namely:—
“Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in
writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as
may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be
notified by the Commissioner.”.
9. Amendment of section 49:- In section 49 of the principal Act, after sub-section (9), the following sub-sections
shall be inserted, namely:—
“(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other
amount available in the electronic cash ledger under this Act, to the electronic cash ledger for integrated tax, central
tax, State tax or cess, in such form and manner and subject to such conditions and restrictions as may be prescribed
and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act.
(11) Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to
be deposited in the said ledger as provided in sub-section (1).”.
10. Amendment of section 50:- In section 50 of the principal Act, in sub-section (1), the following proviso shall be
inserted, namely:––
“Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for
the said period furnished after the due date in accordance with the provisions of section 39, except where such return
is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall
be levied on that portion of the tax that is paid by debiting the electronic cash ledger.”.
11. Amendment of section 52:- In section 52 of the principal Act,––
(a) in sub-section (4), the following provisos shall be inserted, namely:––
“Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for
furnishing the statement for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be
notified by the Commissioner.”;
(b) in sub-section (5), the following provisos shall be inserted, namely:––
“Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in
writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons
as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be
notified by the Commissioner.”.
12. Insertion of new section 53A:- After Section 53 of the principal Act, the following section shall be inserted,
namely:-
“53A. Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash
ledger under the Central Goods and Services Tax Act or under the Integrated Goods and Services Tax Act or under
the Goods and Services Tax (Compensation to States) Act, the Government shall, transfer to the Central tax account
or integrated tax account or cess account, an amount equal to the amount transferred from the electronic cash ledger,
in such manner and within such time as may be prescribed.”.
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13. Amendment of section 54:- In section 54 of the principal Act, after sub-section (8), the following sub-section
shall be inserted, namely:––
“(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an
amount equal to the amount so refunded, to the Central Government.
14. Amendment of section 95:- In section 95 of the principal Act,––
(i) in clause (a),––
(a) after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted;
(b) after the words and figures “of section 100”, the words, figures and letter “or of section 101C of Central Goods &
Services Tax Act, 2017” shall be inserted;
(ii) after clause (e), the following clause shall be inserted, namely:––
‘(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section
101A.’.
15. Insertion of new section 101A:- After section 101 of the principal Act, the following section shall be inserted,
namely:––
“101A. Subject to the provisions of this Chapter, for the purposes of this Act, the National Appellate Authority for
Advance Ruling constituted under section 101A of the Central Goods and Services Tax Act shall be deemed to be
the National Appellate Authority for Advance Ruling under this Act.”.
16. Amendment of section 102:- In section 102 of the principal Act, in the opening portion,––
(a) after the words “Appellate Authority”, at both the places where they occur, the words “or the National
Appellate Authority” shall be inserted;
(b) after the words and figures “or section 101”, the words, figures and letter “or section 101C of the Central
Goods and Services Tax Act, 2017, respectively,” shall be inserted;
(c) for the words “or the appellant”, the words “,appellant, the Authority or the Appellate Authority” shall be
substituted.
17. Amendment of section 103:- In section 103 of the principal Act,––
(i) after sub-section (1), the following sub-section shall be inserted, namely:––
“(1A) The advance ruling pronounced by the National Appellate Authority under this Chapter shall be binding
on—
(a) the applicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B of the
Central Goods and Services Tax Act, 2017 and all registered persons having the same Permanent Account
Number issued under the Income-tax Act, 1961;
(b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and
the registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961.”;
(ii) in sub-section (2), after the words, brackets and figure “in sub-section (1)”, the words, brackets, figure and
letter “and sub-section (1A)” shall be inserted.
18. Amendment of section 104:- In section 104 of the principal Act, in sub-section (1),––
(a) after the words “Authority or the Appellate Authority”, the words “or the National Appellate Authority” shall
be inserted;
(b) after the words and figures “of section 101”, the words, figures and letter “or under section 101C of Central
Goods and Services Tax Act, 2017” shall be inserted.
19. Amendment of section 105:- In section 105 of the principal Act,––
(a) for the marginal heading, the following marginal heading shall be substituted, namely:––
“Powers of Authority, Appellate Authority and National Appellate Authority”;
(b) in sub-section (1), after the words “Appellate Authority”, the words “or the National Appellate Authority”
shall be inserted;
(c) in sub-section (2), after the words “Appellate Authority”, the words “or the National Appellate Authority”
shall be inserted.
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20. Amendment of section 106:- In section 106 of the principal Act,––
(a) for the marginal heading, the following marginal heading shall be substituted, namely:––
“Procedure of Authority, Appellate Authority and National Appellate Authority”;
(b) after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted.
21. Amendment of section 171:- In section 171 of the principal Act, after sub-section (3), the following shall be
inserted, namely:––
“(3A) Where the Authority referred to in sub-section (2) after holding examination as required under the said sub-
section comes to the conclusion that any registered person has profiteered under sub- section (1), such person
shall be liable to pay penalty equivalent to ten per cent. of the amount so profiteered:
Provided that no penalty shall be leviable if the profiteered amount is deposited within thirty days of the date of
passing of the order by the Authority.
Explanation.— For the purposes of this section, the expression “profiteered” shall mean the amount determined
on account of not passing the benefit of reduction in rate of tax on supply of goods or services or both or the
benefit of input tax credit to the recipient by way of commensurate reduction in the price of the goods or services
or both.”.
22. (1) In the notification number 2/2017 –State Tax (Rate) dated 30th June , 2017, issued by the Government of
National Capital Territory of Delhi, on the recommendations of the Council, under sub-section (1) of the section
11 of the Delhi Goods and Services Tax Act, 2017, in the Schedule, after S. No. 103 and the entries relating
thereto, the following S. No. and the entries shall be inserted and shall deemed to have been inserted
retrospectively with effect from the 1st day of July, 2017, namely:-
(1) (2)
(3)
“103A
26
Uranium Ore Concentrate”.
(2) For the purposes of sub-section (1), the Government of National Capital Territory of Delhi shall have and
shall be deemed to have the power to amend the notification referred to in sub-section (1) with retrospective effect
as if the Government of National Capital Territory of Delhi had the power to amend the said notification under
sub-section (1) of section 11 of the said Act, retrospectively, at all material times.
(3) No refund shall be made of all such tax which has been collected, but which would not have been so collected,
if the notification referred to in sub-section (1) had been in force at all material times.
STATEMENT OF OBJECTS AND REASONS
The Delhi Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy
and collection of tax on intra-State supply of goods or services or both by the Government of National Capital Territory
of Delhi.
2. The GST Council in its 35th meeting held on 21st June, 2019, had recommended various amendments in the
provisions of the Central Goods and Services Tax Act, 2017. Through the Finance (No.2) Act, 2019 Central
Government has amended the provisions of the Central Goods and Service Tax, 2017 on the basis of the
recommendations made in the 35th GST Council meeting held on 21st June, 2019. In order to ensure
uniformity between the CGST Act, 2017 and Delhi Goods and Services Tax, 2017 (3 of 2017), the Delhi Goods
and Service Tax (Amendment ) Act, 2019 is required to be enacted by the State Legislation after making State
specific modification, wherever necessary.
3. The salient features of the proposed Delhi Goods and Services (Amendment) Tax Bill, 2019 are as under:-
i.
in clause (4) of section 2 of the Delhi Goods and Services Tax Act to insert the words "the
National Appellate Authority for Advance Ruling" in the definition of "adjudicating authority"
ii.
to amend section 10 of the Delhi Goods and Services Tax Act so as to provide alternative
composition scheme for supplier of services or mixed suppliers (not eligible for the earlier
composition scheme) having an annual turnover in preceding financial year upto rupees fifty
lakhs.
iii.
to amend section 22 of the Delhi Goods and Services Tax Act so as to provide for higher
threshold exemption limit from rupees twenty lakhs to such amount not exceeding rupees
forty lakhs in case of supplier who is engaged exclusively in the supply of goods.
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iv.
to amend section 25 of the Delhi Goods and Services Tax Act so as to provide for mandatory
Aadhaar submission or authentication for persons who intend to take or have taken registration
under the said Act
v.
to insert a new section 31A in the Delhi Goods and Services Tax Act, to provide that supplier
shall mandatorily offer facility for digital payments to his recipient.
vi.
to amend section 39 of the Delhi Goods and Services Tax Act so as to provide for furnishing
of annual returns and for quarterly payment of tax by taxpayer who opts for composition levy
and to provide for certain other category of tax payers, an option for quarterly and monthly
payments under the proposed new return filing system.
vii.
to amend section 44 of the Delhi Goods and Services Tax Act so as to empower the
Commissioner to extend the due date for furnishing Annual return and reconciliation
statement.
viii.
to amend section 49 of the Delhi Goods and Services Tax Act so as to provide facility to the
taxpayer to transfer an amount from one head to another in the electronic cash ledger.
ix.
to amend section 50 of the Delhi Goods and Services Tax Act so as to provide for charging
interest only on the net cash tax liability, except in those cases where tax is paid subsequent
to initiation of any proceedings under section 73 or 74 of the Act.
x.
to amend section 52 of the Delhi Goods and Services Tax Act so as to empower the
Commissioner to extend the due date for furnishing of monthly and annual statement by the
person collecting tax at source.
xi.
to insert a new section 53A in the Delhi Goods and Services Tax Act so as to provide for
transfer of amount in the electronic cash ledger between the Centre and States as a
consequence of the new facility given to the tax payer under section 49.
xii.
to amend section 54 of the Delhi Goods and Services Tax Act so as to empower the Central
Government to disburse refund amount to the taxpayers in respect of refund of State taxes.
xiii.
to amend clause (a) of section 95 of the Delhi Goods and Services Tax Act so as to include
"the National Appellate Authority for Advance Ruling" in the definition of "advance ruling".
It also seeks to insert clause (f) in section 95 of the Delhi Goods and Services Tax Act to
define "National Appellate Authority".
xiv.
to insert new section 101A seeks to provide for constitution of the National Appellate
Authority for Advance Ruling.
xv.
to amend section 102 of the Delhi Goods and Services Tax Act so as to bring the National
Appellate Authority within the ambit of that section to empower it to rectify its advance
ruling.
xvi.
to amend section 103 of the Delhi Goods and Services Tax Act so as to provide that the
advance ruling pronounced by the National Appellate Authority shall be binding on the
applicants
xvii.
to amend section 104 of the Delhi Goods and Services Tax Act to provide that advance
ruling pronounced by the National Appellate Authority shall be void where the ruling has
been obtained by fraud or suppression of material facts or misrepresentation of facts.
xviii.
to amend section 105 of the Delhi Goods and Services Tax Act to provide that the National
Appellate Authority shall have all the powers of a civil court under the Code of Civil
Procedure, 1908
xix.
to amend section 106 of the Delhi Goods and Services Tax Act to provide that the National
Appellate Authority shall have power to regulate its own procedure.
xx.
to amend section 171 of the Delhi Goods and Services Tax Act to insert new sub-section (2A)
therein so as to empower the Authority specified under sub-section (2) thereof to impose
penalty equivalent to ten per cent. of the profiteered amount.
xxi.
to amend the notification number 2/2017 –State Tax (Rate) dated 30th June , 2017, issued
under sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017,so as to
give retrospective exemption to "Uranium Ore Concentrate" from the levy of central tax from
1st July, 2017 to 14th November, 2017.
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4. The Bill seeks to achieve the above objectives.
FINANCIAL MEMORANDUM
The proposed Delhi Goods and Services Tax (Amendment) Bill, 2019 does not involve any recurring or non-
recurring expenditure from the Consolidated Fund of Delhi.
NOTES ON CLAUSES (For DGST(Amendment) Bill, 2019)
1.
Clause 1 of the Bill provides for Short title and Commencement
2.
Clause 2 of the Bill seeks to amend clause (4) of section 2 of the principal Act to insert the words "the National
Appellate Authority for Advance Ruling" in the definition of "adjudicating authority" so as to exclude that
authority from the definition of adjudicating authority.
3.
Clause 3 of the Bill seeks to amend section 10 of the principal Act so as to provide alternative composition
scheme for supplier of services or mixed suppliers(not eligible for the earlier composition scheme) having an
annual turnover in preceding financial year upto rupees fifty lakhs.
4.
Clause 4 of the Bill seeks to amend section 22 of the principal Act so as to provide for higher threshold exemption
limit from rupees twenty lakhs to such amount not exceeding rupees forty lakhs in case of supplier who is engaged
exclusively in the supply of goods.
5.
Clause 5 of the Bill seeks to amend section 25 of the principal Act so as to provide for mandatory Aadhaar
submission or authentication for persons who intend to take or have taken registration under the said Act in such
manner as may be notified by the Government on the recommendations of the Council.
6.
Clause 6 of the Bill seeks to insert a new section 31A in principal Act , to provide that supplier shall mandatorily
offer facility for digital payments to his recipient.
7.
Clause 7 of the Bill seeks to amend section 39 of the principal Act so as to provide for furnishing of annual returns
and for quarterly payment of tax by taxpayer who opts for composition levy and to provide for certain other
category of tax payers, an option for quarterly and monthly payments under the proposed new return filing system.
8.
Clause 8 of the Bill seeks to amend section 44 of the principal Act so as to empower the Commissioner to extend
the due date for furnishing Annual return and reconciliation statement.
9.
Clause 9 of the Bill seeks to amend section 49 of the principal Act so as to provide facility to the taxpayer to
transfer an amount from one head to another in the electronic cash ledger.
10.
Clause 10 of the Bill seeks to amend section 50 of the principal Act so as to provide for charging interest only on
the net cash tax liability, except in those cases where taxis paid subsequent to initiation of any proceedings under
section 73 or 74 of the Act.
11.
Clause 11 of the Bill seeks to amend section 52 of the principal Act so as to empower the Commissioner to extend
the due date for furnishing of monthly and annual statement by the person collecting tax at source.
12.
Clause 12 of the Bill seeks to insert a new section 53A in principal Act so as to provide for transfer of amount in
the electronic cash ledger between the Centre and States as a consequence of the new facility given to the tax payer
under section 49.
13.
Clause 13 of the Bill seeks to amend section 54 of the principal Act so as to empower the Central Government to
disburse refund amount to the taxpayers in respect of refund of State taxes.
14.
Clause 14 of the Bill seeks to amend clause (a) of section 95 of the principal Act so as to include "the National
Appellate Authority for Advance Ruling" in the definition of "advance ruling". It also seeks to insert clause (f) in
section 95 of the principal Act to define "National Appellate Authority".
15.
Clause 15 of the Bill seeks to insert new sections 101A in the principal Act. The proposed new section 101A seeks
to provide for constitution of the National Appellate Authority for Advance Ruling.
16.
Clause 16 of the Bill seeks to amend section 102 of the principal Act so as to bring the National Appellate
Authority within the ambit of that section to empower it to rectify its advance ruling.
17.
Clause 17 of the Bill seeks to amend section 103 of the principal Act so as to provide that the advance ruling
pronounced by the National Appellate Authority shall be binding on the applicants, being distinct persons and all
registered persons having the same Permanent Account Number and on the concerned officers or the jurisdictional
officers in respect of the said applicants and the registered persons having the same Permanent Account Number. It
also provides that the ruling shall be binding unless there is a change in law or facts.
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18.
Clause 18 of the Bill seeks to amend section 104 of the principal Act to provide that advance ruling pronounced by
the National Appellate Authority shall be void where the ruling has been obtained by fraud or suppression of
material facts or misrepresentation of facts.
19.
Clause 19 of the Bill seeks to amend section 105 of the principal Act to provide that the National Appellate
Authority shall have all the powers of a civil court under the Code of Civil Procedure, 1908 for the purpose of
exercising its powers under the Act.
20.
Clause 20 of the Bill seeks to amend section 106 of the principal Act to provide that the National Appellate
Authority shall have power to regulate its own procedure.
21.
Clause 21 of the Bill seeks to amend section 171 of the principal Act to insert new sub-section (3A) therein so as
to empower the Authority specified under sub-section (2)thereof to impose penalty equivalent to ten per cent. of the
profiteered amount.
22.
Clause 22 of the Bill seeks to amend the notification number 02/2017-State Tax (Rate), dated 30th June, 2017,
issued under sub-section(1) of section 11 of the principal Act, 2017, so as to give retrospective exemption to
"Uranium Ore Concentrate" from the levy of central tax from 1st July, 2017 to14th November, 2017.
C. VELMURUGAN, Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
ALOK KUMAR
Digitally signed by ALOK KUMAR
Date: 2019.12.18 13:20:52 +05'30'