7768 DG/2023
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
xxxGIDExxx
असाधारण
EXTRAORDINARY
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
दिल्ली जिधान सभा सजििालय
अजधसूिना
दिल् ली, 15 दिसम् बर, 2023
फा. सं. 21/24/DGST(2ndA)/2023/LAS-VII/Leg./6707.—जनम्नजलजित को सिवसाधारण की िानकारी के
जलए प्रकाजित दकया िाता है:—
[
]
सं. 365]
दिल्ली, िुक्रिार, दिसम् बर 15, 2023/अग्रहायण 24, 1945
[रा.रा.रा.क्षे.दि. सं. 335
No. 365]
DELHI, FRIDAY, DECEMBER 15, 2023/AGRAHAYANA 24, 1945
[N. C. T. D. No. 335
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-16122023-250713
SG-DL-E-16122023-250713
एस.जी.-डी.एल.-अ.-16122023-250713
SG-DL-E-16122023-250713
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
Hkkjr x.kjkT; ds pkSgÙkjosa o"kZ esa jk"Vªh; jktèkkuh {ks= fnYyh dh foèkkulHkk }kjk bls fuEukuqlkj vfèkfu;fer fd;k
tk,%&
¼i½ bl vfèkfu;e dks fnYyh eky ,oa lsok ¼f}rh; la'kksèku½ vfèkfu;e] 2023 dgk
tk ldrk gSA
¼ii½ vfèkfu;e dh èkkjk 2 ls 24 ml frfFk dks ykxw gksxh ftls jkT; ljdkj] vkfèkdkfjd jkti= esa vfèklwpuk }kjk]
fu;qä dj ldrh gS vkSj bl vfèkfu;e ds fofHkUu çkoèkkuksa ds fy, vyx&vyx rkjh[k fu;qä dh tk ldrh gSA
fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼blds i”pkr~ fnYyh eky ,oa lsok dj
vfèkfu;e ds :i esa lanÆHkr½ dh èkkjk 10 esa] &
¼ad½ mi&èkkjk ¼2½ esa] [kaM ¼?k½ esa] 'kCn Þeky ;kÞ gVk fn;k tk,xk(
¼[k½ mi&èkkjk ¼2d½ esa] [kaM ¼x½ esa] 'kCn Þeky ;kÞ gVk fn;k tk,xkA
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 16 dh mièkkjk ¼2½ esa &
¼i½
f}rh; ijarqd esa] Þmldh vkmViqV dj nsunkjh esa C;kt lfgr tksM+k x;kÞ 'kCnksa ds LFkku ij] Þèkkjk 50 ds vUrxZr
ns; C;kt lfgr mlds }kjk Hkqxrku fd;k x;kÞ 'kCn vkSj vad izfrLFkkfir fd, tk,axs(
¼ii½ r`rh; ijarqd esa] Þmlds }kjk cuk;k x;kÞ 'kCnksa ds ckn] ÞvkiwÆrdrkZ dksÞ 'kCn lfUufo’V fd, tk,axsA
-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 17 esa &
¼d½
mi&èkkjk ¼3½ esa] Li"Vhdj.k esa] Þmä vuqlwph ds vuqPNsn 5 esa fofuÆn"V 'kCnksa dks NksM+djÞ 'kCnksa vkSj vadksa ds
LFkku ij] fuEufyf[kr dks çfrLFkkfir fd;k tk,xk] vFkkZr~% &
Þflok; ]&
¼i½
mä vuqlwph ds vuqPNsn 5 esa fofuÆn"V xfrfofèk;ksa ;k ysunsu dk ewY; ( vkSj
¼ii½
,slh xfrfofèk;ksa ;k ysunsu dk ewY;] ftuds lacaèk esa fuèkkZfjr fd;k tk ldrk gSmä vuqlwph ds vuqPNsn 8 dk
[kaM ¼d½Þ(
¼[k½
mi&èkkjk ¼5½ esa] [kaM ¼p½ ds ckn] fuEufyf[kr [kaM lfUufo’V fd;s tk;saxs] vFkkZr~% &
Þ¼,Q,½ fdlh dj ;ksX; O;fä }kjk çkIr eky ;k lsok,a ;k nksuksa] ftudk mi;ksx daiuh vfèkfu;e] 2013 dh èkkjk 135 esa
lanfHkZr d‚iksZjsV lkekftd ftEesnkjh ds vUrxZr mlds nkf;Roksa ls lacafèkr xfrfofèk;ksa ds fy, fd;k tkrk gS ;k mi;ksx
djus dk okaNk j[krs gSaA**
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 23 esa mièkkjk ¼2½ ds LFkku ij
fuEufyf[kr mièkkjk çfrLFkkfir dh tk;sxh rFkk ;g 01tqykÃ] 2017 ls izHkkoh ekuh tk;sxh] vFkkZr~%&
Þ¼2½ èkkjk 22 ;k èkkjk 24 dh mi&èkkjk ¼1½ esa fufgr fdlh Hkh çfrdwy ckr ds ckotwn ljdkj ifj"kn dh
flQkfj'kksa ij vfèklwpuk }kjk] ,slh 'krks± vkSj çfrcaèkksa ds vèkhu gks ldrh gS tks mlesa fuÆn"V fd, tk ldrs gSa] mu
O;fä;ksa dh Js.kh fuÆn"V djsa ftUgsa bl vfèkfu;e ds rgr iathdj.k çkIr djus dh NwV nh tk ldrh gSAÞ
fnYyh eky ,oa lsok dj vfèkfu;e esa èkkjk 30 dh mièkkjk ¼1½ esa%&
¼d½
'kCnksa Þjíhdj.k vkns'k dh lsok dh rkjh[k ls rhl fnuksa ds Hkhrj fuèkkZfjr rjhds ls%Þ]ds fy, 'kCn Þ,sls rjhds ls]
,sls le; ds Hkhrj vkSj ,slh 'krks± vkSj çfrcaèkksa ds vèkhu] tSlk fd fuèkkZfjr fd;k tk ldrk gSÞ çfrLFkkfir fd;k tk,xk(
¼[k½
ijUrqd dks gVk fn;k tk,xkA
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 37 esa mièkkjk ¼4½ ds ckn fuEufyf[kr
mièkkjk dks lfUufo’V fd;k tk,xk] vFkkZr~%&
Þ¼5½ ,d iath—r O;fä dks mä fooj.k çLrqr djus dh fu;r rkjh[k ls rhu lky dh vofèk dh lekfIr ds ckn
dj vofèk ds fy, mi&èkkjk ¼1½ ds rgr ckgjh vkiwÆr dk fooj.k çLrqr djus dh vuqefr ugÈ nh tk,xh%
c'krsZ fd ljdkj] ifj"kn dh flQkfj'kksa ij] vfèklwpuk }kjk ,slh 'krks± vkSj çfrcaèkksa ds vèkhu] tks mlesa fuÆn"V
fd, tk ldrs gSa] ,d iath—r O;fä ;k iath—r O;fä;ksa ds ,d oxZ dks mä fooj.k çLrqr djus dh fu;r rkjh[k ls
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
rhu o"kZ dh mä vofèk dh lekfIr ds ckn Hkh mi&èkkjk ¼1½ ds vUrxZrdj vofèk ds fy, ckgjh vkiwÆr dk fooj.k çLrqr
djus dh vuqefr ns ldrh gSAÞ
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 39 esa mièkkjk ¼10½ ds ckn fuEufyf[kr
mièkkjk dks lfUufo’V fd;k tk,xk] vFkkZr~%&&
Þ¼11½ ,d iath—r O;fä dks mä fjVuZ çLrqr djus dh fu;r rkjh[k ls rhu lky dh vofèk dh lekfIr ds ckn
dj vofèk ds fy, fjVuZ çLrqr djus dh vuqefr ugÈ nh tk,xh%&
c'krsZ fd ljdkj ifj"kn dh flQkfj'kksa ij vfèklwpuk }kjk ,slh 'krks± vkSj çfrcaèkksa ds vèkhu tks mlesa fuÆn"V
fd, tk ldrs gSa] ,d iath—r O;fä ;k iath—r O;fä;ksa ds ,d oxZ dks mä fjVuZ çLrqr djus dh fu;r frfFk ls rhu
o"kZ dh mä vofèk dh lekfIr ds ckn Hkh dj vofèk ds fy, fjVuZ çLrqr djus dh vuqefr ns ldrh gSA**
fnYyh oLrq ,oa lsok dj vfèkfu;e esa] èkkjk 44 dks mldh mièkkjk ¼1½ ds :i esa iqu%
Øekafdr fd;k tk,xk vkSj mièkkjk ¼1½ ds :i esa iqu% Øekafdr djus ds i”pkr~ fuEufyf[kr mi/kkjk dks lfUufo’V fd;k
tk,xk] vFkkZr~%&
Þ¼2½ ,d iath—r O;fä dks mä okÆ"kd fjVuZ çLrqr djus dh fu;r rkjh[k ls rhu lky dh vofèk dh lekfIr
ds ckn ,d foÙkh; o"kZ ds fy, mi&èkkjk ¼1½ ds rgr okÆ"kd fjVuZ çLrqr djus dh vuqefr ugÈ nh tk,xh%
c'krsZ fd ljdkj] ifj"kn dh flQkfj'kksa ij vfèklwpuk }kjk vkSj ,slh 'krks± vkSj çfrcaèkksa ds vèkhu] tks mlesa
fuÆn"V fd, tk ldrs gSa] ,d iath—r O;fä ;k iath—r O;fä;ksa ds ,d oxZ dks mä okÆ"kd fjVuZ çLrqr djus dh fu;r
frfFk ls rhu o"kZ dh mä vofèk dh lekfIr ds ckn Hkh mièkkjk ¼1½ds rgr ,d foÙkh; o"kZ ds fy, okÆ"kd fjVuZ çLrqr
djus dh vuqefr ns ldrh gSA
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 52 esa mièkkjk ¼14½ ds ckn fuEufyf[kr
mièkkjk dks lfUufo’V fd;k tk,xk] vFkkZr~%&
Þ¼15½ v‚ijsVj dks mä fooj.k çLrqr djus dh fu;r rkjh[k ls rhu o’kZ dh vofèk dh lekfIr ds ckn mi&èkkjk
¼4½ ds vUrxZr fooj.k çLrqr djus dh vuqefr ugÈ nh tk,xh%&
c'krsZ fd ljdkj] ifj"kn dh flQkfj'kksa ij] vfèklwpuk }kjk] ,slh 'krks± vkSj çfrcaèkksa ds vèkhu] tks mlesa fuÆn"V
fd, tk ldrs gSa] ,d v‚ijsVj ;k v‚ijsVjksa ds ,d oxZ dks mä fooj.k çLrqr djus dh fu;r frfFk ls rhu o"kZ dh mä
vofèk dh lekfIr ds ckn Hkh mi&èkkjk ¼4½ ds rgr ,d fooj.k çLrqr djus dh vuqefr ns ldrh gSA**
fnYyh oLrq ,oa lsok dj vfèkfu;e dh èkkjk 54 dh mièkkjk ¼6½ esa 'kCn Þvuafre :i
ls Loh—r buiqV VSDl ØsfMV dh jkf'k dks NksM+djÞ gVk fn;s tk;saxsA
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 56 esa Þmä mièkkjk ds varxZr vkosnu
çkIr gksus dh frfFk ls lkB fnu dh lekfIr ds rqjar ckn dh frfFk ls ,sls dj okilh dh frfFk rdÞ 'kCnksa ds LFkku ij
Þ,sls vkosnu dh çkfIr dh rkjh[k ls lkB fnuksa ls vfèkd dh nsjh dh vofèk ls ysdj ,sls dj dh okilh dh frfFk rd]
ftldh bl rjg ls x.kuk dh tk,xh vkSj ,slh 'krks± vkSj çfrcaèkksa ds vèkhu ftls fuèkkZfjr fd;k tk ldrk gSÞ çfrLFkkfir
fd;k tk,xkA
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 62 dh mièkkjk ¼2½ esa&
¼d½
'kCn Þrhl fnuÞ ds LFkku ij 'kCn ÞlkB fnuÞ izfrLFkkfir fd;s tk,axs(
¼[k½
fuEufyf[kr ijarqd dks lfUufo’V fd;k tk,xk] vFkkZr~% &
Þc'krsZ fd tgka iath—r O;fä mi&èkkjk ¼1½ ds rgr vkdyu vkns'k dh lsok ds lkB fnuksa ds Hkhrj oSèk fjVuZ
çLrqr djus esa foQy jgrk gS] rks og mä vkdyu vkns'k dh lsok ds lkB fnuksa ls vfèkd dh nsjh ds çR;sd fnu ds
fy, ,d lkS #i;s dk vfrfjä foyac 'kqYd ds Hkqxrku ij lkB fnuksa dh vfrfjä vofèk ds Hkhrj bls çLrqr dj ldrk
gS rFkk ,slh foLrkfjr vofèk ds Hkhrj oSèk fjVuZ çLrqr djus dh fLFkfr esa mä vkdyu vkns'k dks okil ys fy;k x;k
ekuk tk,xk] ysfdu C;kt dk Hkqxrku djus dk nkf;Ro èkkjk 50 dh mièkkjk ¼1½ ds rgr ;k èkkjk 47 ds rgr foyac 'kqYd
dk Hkqxrku djuk tkjh jgsxkA**
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 109 esa mièkkjk ¼1½ ds LFkku ij
fuEufyf[kr mièkkjk çfrLFkkfir dh tk;sxh %&
¼1½
bl vè;k; ds micaèkksa ds vèkhu jgrs gq,] dsUæh; eky ,oa lsok dj vfèkfu;e] 2017 ds vèkhu xfBr eky ,oa
lsok dj vfèkdj.k bl vfèkfu;e ds varxZr vihyh; çkfèkdkjh ;k iqujh{k.k çkfèkdkjh }kjk ikfjr vkns'kksa ds fo#)
vihyh; lquokà ds fy, vihyh; vfèkdj.k gksxkA
fnYyh eky ,oa lsok dj vfèkfu;e esa èkkjk 110 dks gVk;k tk;sxkA
fnYyh eky ,oa lsok dj vfèkfu;e esa èkkjk 114 dks gVk;k tk;sxkA
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 117 esa&
¼d½
mièkkjk ¼1½ esa] 'kCn ÞjkT; U;k;ihB;k {ks=U;k;ihBksaÞ ds LFkku ij] 'kCn ÞjkT; U;k;ihBÞ izfrLFkkfir fd;s tk,axs(
¼[k½
mièkkjk ¼5½ esa] [kaM ¼d½ vkSj ¼[k½ esa] 'kCn ÞjkT; U;k;ihB ;k {ks= U;k;ihBksaÞ ds LFkku ij] 'kCnÞjkT; U;k;ihBÞ
izfrLFkkfir fd;s tk,axs A
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 118 dh mièkkjk ¼1½ ds [k.M ¼d½ esa&
Þjk"Vªh; U;k;ihB ;k {ks=h; U;k;ihBksaÞ dks Þçèkku U;k;ihBÞ ls çfrLFkkfir fd;k tk,xkA
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 119 esa]&
Þjk"Vªh; ;k {ks=h; U;k;ihBksaÞ dks Þçèkku U;k;ihBÞ ls vkSj ÞjkT; U;k;ihB ;k {ks=h; U;k;ihBksaÞ dks ÞjkT;
U;k;ihBÞ ls çfrLFkkfir fd;k tk,xkA
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 122 esa mièkkjk ¼1,½ ds ckn fuEufyf[kr
mièkkjk dks lfUufo’V fd;k tk,xk] vFkkZr~%&
Þ¼1ch½ dksà Hkh bysDVª‚fud okf.kT; v‚ijsVj tks&
¼i½
,slh vkiwÆr djus ds fy, bl vfèkfu;e ds rgr tkjh vfèklwpuk }kjk iathdj.k ls NwV çkIr O;fä ds vykok
fdlh viath—r O;fä }kjk blds ekè;e ls ekyksa ;k lsokvksa ;k nksuksa dh vkiwÆr dh vuqefr nsrk gS(
¼ii½
fdlh ,sls O;fä }kjk blds ek/;e ls ekyksa ;k lsokvksa ;k nksuksa dh varj&jkT; vkiwÆr dh vuqefr nsrk gS tks
,slh varj&jkT; vkiwÆr djus ds fy, ik= ugÈ gS( ;k
¼iii½
bl vfèkfu;e ds rgr iathdj.k çkIr djus ls NwV çkIr O;fä }kjk blds ekè;e ls izHkkfor fdlh Hkh ckgjh
eky dh vkiwÆr dks èkkjk 52 dh mi&èkkjk ¼4½ ds rgr çLrqr fd, tkus okys fooj.k esa lgh C;kSjs çLrqr djus esa foQy
jgrk gS] rks
mls nl gtkj #i;s dk tqekZuk ;k blesa 'kkfey dj dh jkf'k ds cjkcj jkf'k dk Hkqxrku djus ds fy,
mÙkjnk;h gksxk] ;fn ,slh vkiwÆr èkkjk 10 ds vUrxZr dj dk Hkqxrku djus okys O;fä ds vykok fdlh iath—r O;fä
}kjk dh xà Fkh] buesa ls tks Hkh vfèkd gksA
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½ esa&
¼d½
[kaM ¼N½] ¼´½ vkSj ¼V½ gVk fn, tk,axs(
¼[k½
[kaM ¼l½ esa] 'kCn] dks"Bd vkSj v{kj Þ[kaM ¼d½ ls ¼V½Þ ds fy,] 'kCn] dks"Bd vkSj v{kj Þ[kaM ¼d½ ls ¼p½ vkSj
[kaM ¼t½ vkSj ¼>½Þ çfrLFkkfir fd;k tk,xk(
¼x½
[kaM ¼iii½ esa] 'kCn Þfdlh vU; vijkèkÞ ds LFkku ij] 'kCn Þ[kaM ¼[k½ esa fofuÆn"V vijkèkÞ] ds dks"Bd vkSj v{kj
ls izfrLFkkfir fd;s tk,axs(
¼?k½
[kaM ¼iv½ esa] 'kCn] dks"Bd vkSj v{kj Þ;k [kaM ¼N½ ;k [kaM ¼´½Þ dk foyksi fd;k tk,xkA
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 138 esa &
¼d½
mi&èkkjk ¼1½ esa] izFke ijarqd esa] &
¼i½
[kaM ¼d½ ds fy,]fuEufyf[kr [kaM çfrLFkkfir fd;s tk,axs] vFkkZr~% &
^^¼d½ èkkjk 132 dh mi&èkkjk ¼1½ ds [kaM ¼d½ ls ¼p½] ¼t½] ¼>½ vkSj ¼l½esa fofuÆn"V fdlh Hkh vijkèk ds lacaèk esa
,d ckj le>kSrk djus dh vuqefr nh xà gS**(Þ
¼ii½
[kaM ¼[k½ gVk fn;k tk,xk(
¼iii½
[kaM ¼x½ ds fy,] fuEufyf[kr [kaM çfrLFkkfir fd;k tk,xk] vFkkZr~% &
Þ¼x½ ,d O;fä ftl ij èkkjk 132 dh mièkkjk ¼1½ ds [kaM ¼[k½ ds rgr vijkèk djus dk vkjksi yxk;k x;k gS(Þ(
¼iv½
[kaM ¼³½ gVk fn;k tk,xk(
¼[k½
mi&èkkjk ¼2½ esa] 'kCn Þnl gtkj #i;s ;k blesa 'kkfey dj dk ipkl çfr'kr] buesa ls tks Hkh vfèkd gks] vkSj
vfèkdre jkf'k rhl gtkj #i;s ;k dj dh ,d lkS ipkl çfr'kr ls de ugÈ gksxh] buesa ls tks Hkh vfèkd gksÞ] ds LFkku
ij 'kCnÞ 'kkfey dj dk iPphl çfr'kr vkSj vfèkdre jkf'k 'kkfey dj ds lkS çfr'kr ls vfèkd ugÈ gksxhÞ çfrLFkkfir
fd;k tk,xkA
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 158 esa fuEufyf[kr èkkjk dks lfUufo’V
fd;k tk;sxk] vFkkZr~%&
Þ158, ¼1½ èkkjk 133] 152 vkSj 158 esa fufgr fdlh Hkh ckr ds ckotwn] ,d iath—r O;fä }kjk çLrqr fuEufyf[kr fooj.k]
mi&èkkjk ¼2½ ds çkoèkkuksa ds vèkhu vkSj ifj"kn dh flQkfj'kksa ij] ljdkj }kjk ;Fkk vf/klwfpr ,slh jhfr ls vkSj ,slh 'krsZa
tks fuèkkZfjr dh tk ldrh gSa] ,slh vU; iz.kkfy;ksa ds lkFk lkekU; iksVZy }kjk lka>k fd;k tk ldrk gS] vFkkZr~%&
¼d½
èkkjk 25 ds rgr iathdj.k ds fy, vkosnu esa;k èkkjk 39;k èkkjk 44 ds rgr nk;j fjVuZ esa izLrqr fd;s x;s
fooj.k(
¼[k½
bUokWbl rS;kj djus ds fy, lkekU; iksVZy ij viyksM fd, x, fooj.k] èkkjk 37 ds rgr çLrqr ckgjh vkiwÆr
dk fooj.k vkSj èkkjk 68 ds rgr nLrkost+ksa dks rS;kj djus ds fy, lkekU; iksVZy ij viyksM fd, x, fooj.k(
¼x½
,sls vU; fooj.k tks fuèkkZfjr fd, tk ldrs gSaA
¼2½
mi&èkkjk ¼1½ ds rgr fooj.k lk>k djus ds ç;kstukFkZ fuEu dh lgefr çkIr dh tk,xh] &
¼d½
vkiwÆrdrkZ] mi&èkkjk ¼1½ ds [kaM ¼d½] ¼[k½ vkSj ¼x½ ds rgr çLrqr fooj.k ds lacaèk esa(rFkk
¼[k½
çkIrdrkZ] mièkkjk ¼1½ ds [kaM ¼[k½ vkSj mièkkjk ¼1½ ds [kaM ¼x½ ds vUrxZr izLrqrfooj.kksa ds lacaèk esa] dsoy tgka
,sls fooj.k esa çkIrdrkZ dh igpku laca/kh tkudkjh 'kkfey gS]
,sls :i vkSj rjhds ls tks fuèkkZfjr fd;k tk ldrk gSA
¼3½
fQygky ykxw fdlh Hkh dkuwu esa fufgr fdlh Hkh ckr ds ckotwn] bl èkkjk ds rgr lk>k dh xà tkudkjh ds
ifj.kkeLo:i mRiUu gksus okys fdlh Hkh nkf;Ro ds lacaèk esa ljdkj ;k lkekU; iksVZy ds f[kykQ dksà dkjZokà ugÈ gksxh
vkSj çklafxd vkiwÆr ij ;k çklafxd fjVuZ ds vuqlkj dj ds Hkqxrku ds fy;s nkf;Ro ij dksà çHkko ugÈ iM+sxkAÞ
III
¼1½
fnYyh eky ,oa lsok dj vfèkfu;e dh vuqlwph III esa] vuqPNsn 7 vkSj 8 rFkk mlds Li"Vhdj.k 2 ¼tSlk fd
2019 ds vfèkfu;e 1 dh èkkjk 31 }kjk lfUUkfo’V fd;k x;k gS½ dks 01 tqykÃ] 2017 ls blesa lfUUkfo’V fd;k gqvk le>k
tk;sxkA
¼2½
,df=r lHkh dj okfil ugÈ fd;s tk,axs] ysfdu os lHkh HkkSfrd le; ij ykxw mi/kkjk ¼1½ ds vUrxZr ,df=r
u fd;s x;s gksaA
1- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼vfèkfu;e½ dks jk"Vªh; jktèkkuh {ks= fnYyh ljdkj }kjk ekyksa ;k lsokvksa ;k
nksuksa dh jkT;kUrfjd vkiwÆr ij dj yxkus vkSj laxzg djus dk çkoèkku djus ds mís'; ls vfèkfu;fer fd;k x;k FkkA
2- th,lVh ifj"kn us fnukad 28 vkSj 29 twu] 2022 dh viuh 47 oÈ cSBd] fnukad 17 fnlacj] 2022 dh 48 oÈ cSBd
vkSj fnukad 18 Qjojh 2023 dh 49 oÈ cSBd esa dsaæh; eky ,oa lsok dj vfèkfu;e] 2017ds çkoèkkuksa esa fofHkUu
la'kksèku djus dh flQkfj'k dhA bUgsa foÙk foèks;d] 2023 esa 'kkfey fd;k x;k FkkA foÙk vfèkfu;e] 2023 ¼2023 dh
la[;k 08½ dh jkti= vfèklwpuk dh çfr vuqyXud&I ds :i esa layXu gSA foÙk vfèkfu;e] 2023 ds ekè;e ls dsaæ
ljdkj us th,lVh ifj"kn dh fnukad 28 vkSj 29 twu] 2022 dh 47oÈ cSBd] fnukad 17 fnlEcj] 2022 dh 48oÈ cSBd
rFkk 18 Qjojh 2023 dh 49 oÈ cSBd esa dh xà flQkfj'kksa ds vkèkkj ij dsaæh; eky ,oa lsok dj] 2017 ds çkoèkkuksa
esa la'kksèku x;k gS A lhth,lVh vfèkfu;e] 2017 vkSj fnYyh eky ,oa lsok dj] vf/kfu;e] 2017 ¼2017 dk 3½ ds chp
,d:irk lqfuf'pr djus ds fy,] fnYyh eky ,oa lsok dj ¼fZ}rh; la'kksèku½ vfèkfu;e] 2023 dks tgka Hkh vko';d
gks] jkT; fof'k"V vk'kksèku djus ds ckn jkT; foèkkueaMy }kjk vfèkfu;fer fd;k tkuk vko';d gSA
3- çLrkfor fnYyh eky ,oa lsok ¼f}rh; la'kksèku½ dj foèks;d] 2023 dh eq[; fo'ks"krk,a bl çdkj gSa%
i- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 10 esa mi&èkkjk ¼2½ ds [kaM ¼?k½ vkSj mDr /kkjk dh mi&èkkjk ¼2,½
ds [kaM ¼x½ esa 'kCn Þeky ;kÞ ds lanHkZ dks gVkdj la'kksèku djuk rkfd bysDVª‚fud d‚elZ v‚ijsVjksa ds ekè;e ls eky dh
vkiwÆr esa yxs iath—r O;fä;ksa ij daiksth'ku ysoh ds rgr dj dk Hkqxrku djus dk fodYi pquus ij yxk, x, çfrcaèk
dks gVk;k tk ldsA bl la'kksèku ds ekè;e ls bysDVª‚fud d‚elZ v‚ijsVjksa ¼Ãlhvks,l½ ds ekè;e ls eky dh vkiwÆr esa
yxs iath—r O;fä mä vfèkfu;e dh èkkjk 10 ds rgr daiksth'ku ysoh ds fy, ik= gksaxsA
ii- mDr vf/kfu;e esa miyC/k djkbZ xà fjVuZ QkbÇyx ç.kkyh ds lkFk lajsf[kr djus ds fy;s mä èkkjk dh mi&èkkjk ¼2½
ds f}rh; ijUrqd esa èkkjk 50 ds vuqlkj C;kt ns;rk ds lkFk dj dk Hkqxrku çnku djus ds fy, fnYyh eky ,oa lsok
dj] 2017 dh èkkjk 16 esa la'kksèku djukA blds vfrfjDr] buiqV VSDl ØsfMV dk ykHk mBkus ds fy, vkiwÆr ds lacaèk esa
vkiwÆrdrkZ dks çfrQy ds Hkqxrku dh 'krZ çnku djus ds fy, mä èkkjk dh mi&èkkjk ¼2½ ds r`rh; ijUrqd esa la'kksèku
djukA
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
iii- NwV çkIr vkiwÆr ds ewY; esa ,sls ysu&nsu ds ewY; dks 'kkfey djrs gq, mDr vf/kfu;e dh r`rh; vuqlwph ds vUkqPNsn
8 ds [kaM ¼d½ ds lacaèk esa ;FkkfuèkkZfjr dh xbZ xfrfofèk;ksa ;k ysu&nsu ds dkj.k NwV okyh vkiwÆr ij buiqV VSDl ØsfMV
esa Qsjcny djus ds fy, Li"Vhdj.k çnku djus gsrq fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 17 esa la'kksèku djukA
blds vfrfjDr mä èkkjk dh mièkkjk ¼5½ esa [kaM ¼p½ dks lfUufo’V djrs gq, ;g iznku djus dk iz;kstu j[krk gS fd
daiuh vfèkfu;e] 2013 dh èkkjk 135 esa fofuÆn"V d‚iksZjsV lkekftd ftEesnkjh ds vUrxZr iath—r O;fä ds nkf;Roksa ls
lacafèkr xfrfofèk;ksa ds fy, mi;ksx fd;s tkus vFkok mi;ksx djus dh okaNk j[kus okys fdlh dj ;ksX; O;fä }kjk çkIr
ekyksa ;k lsokvksa ;k nksuksa ds lacaèk esa buiqV VSDl ØsfMV miyCèk ugÈ gksxkA
iv- mä vfèkfu;e] tks 01 tqykÃ] 2017 ls çHkkoh gS]mä vfèkfu;e dh èkkjk 22 dh mièkkjk ¼1½ vkSj èkkjk 24 ij mDr
vf/kfu;e ds vUrxZr iathdj.k ls NwV ls lacafèkr mä èkkjk dh mièkkjk ¼2½ dks vfèkHkkoh çHkko çnku djus ds fy, fnYyh
eky ,oa lsok dj vfèkfu;e dh èkkjk 23 esa la'kksèku djuk A
v- iathdj.k jí ds fujlu gsrq le; lhek] 'krs± vkSj çfrcaèk fuèkkZfjr djus ds fy, lacafèkr çkfèkdkjh dks l'kä cukus ds
fy, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 30 esa la'kksèku djukA
vi- mä èkkjk esa uà mièkkjk ¼5½ dks lfUufo’V djrs gq, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 37 esa la'kksèku djuk
rkfd rhu lky dh og le; lhek çnku dh tk lds] ftlesa fdlh iathd`r O;fDr }kjk dj vof/k ds fy, mDr /kkjk dh
mi&èkkjk ¼1½ ds vUrxZr ckgjh vkiwÆr ds fooj.kksa dks izLrqr fd;k tk ldrk gSA blesa th,lVh ifj"kn dh flQkfj'k ij
ljdkj dks vfèklwpuk esafoLrkj djds fdlh iath—r O;fä ;k iath—r O;fä;ksa ds ,d oxZ ds fy, mä le; lhek esa
dqN 'krks± vkSj çfrcaèkksa ds vèkhu l”kDr cukus dk Hkh iz;kstu j[krs gSaA
vii- mä èkkjk esa uà mièkkjk ¼11½ dks lfUufo’V djrs gq, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 39 esa la'kksèku
djuk rkfd rhu lky dh og le; lhek çnku dh tk lds] ftlesa fdlh iathd`r O;fDr }kjk dj vof/k ds fy, fjVuZ
dks çLrqr fd;k tk ldrk gSA blesa th,lVh ifj"kn dh flQkfj'k ij ljdkj dks vfèklwpuk esafoLrkj djdsfdlh iath—r
O;fä ;k iath—r O;fä;ksa ds ,d oxZ ds fy, mä le; lhek esa dqN 'krks± vkSj çfrcaèkksa ds vèkhu l”kDr cukus dk Hkh
iz;kstu j[krs gSaA
viii- mä èkkjk esa ,d uà mièkkjk ¼2½ dks lfUufo’V djrs gq, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 44 la'kksèku
djuk rkfd rhu o’kZ dh og le; lhek çnku dh tk lds] ftlesa fdlh iathd`r O;fDr }kjk foÙkh; o"kZ ds fy, mDr
/kkjk dh mi&èkkjk ¼1½ ds vUrxZr okf’kZd fjVuZ dks izLrqr fd;k tk ldrk gSA blesa th,lVh ifj"kn dh flQkfj'k ij
ljdkj dks vfèklwpuk esa foLrkj djds fdlh iath—r O;fä ;k iath—r O;fä;ksa ds ,d oxZ ds fy, mä le; lhek esa
dqN 'krks± vkSj çfrcaèkksa ds vèkhu l”kDr cukus dk Hkh iz;kstu j[krs gSaA
ix- mä èkkjk esa ,d uà mièkkjk ¼15½ dks lfUufo’V djrs gq, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 52 esa la'kksèku
djuk rkfd rhu o’kZ dh og le; lhek çnku dh tk lds] ftlesa bysDVª‚fud d‚elZ v‚ijsVj }kjk ,d ekg ds fy, mä
èkkjk dh mi&/kkjk ¼4½ ds varxZr fooj.k dks çLrqr fd;k tk ldrk gSA blesa th,lVh ifj"kn dh flQkfj'k ij ljdkj
dks vfèklwpuk esa foLrkj djds fdlh v‚ijsVj ;k v‚ijsVjksa ds ,d oxZ ds fy, mä le; lhek esa dqN 'krks± vkSj çfrcaèkksa
ds vèkhu l”kDr cukus dk Hkh iz;kstu j[krs gSaA
x- mä èkkjk dh mièkkjk ¼6½ esa vuafre :i ls Loh—r buiqV VSDl ØsfMV ds lanHkZ dks gVkdj fnYyh eky vkSj lsok dj
vfèkfu;e dh èkkjk 54 esa la'kksèku djuk rkfd bls mä vfèkfu;e dh èkkjk 41 dh mièkkjk ¼1½ ds vuqlkj Lo&vkadfyr
buiqV VSDl ØsfMV dh çkfIr dh orZeku ;kstuk ds lkFk lajsf[kr fd;k tk ldsA
xi- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 56 esa la'kksèku djuk rkfd foyafcr fjQaM ij C;kt dh x.kuk gsrq gqbZ
nsjh dh vofèk ds vfHkdyu dh jhfr ds fy, fu;e fuèkkZfjr djus dh vuqefr fey ldsA
xii iath—r O;fä dks mä vfèkfu;e dh èkkjk 46 ds fuca/kuksa esa fjVuZ nkf[ky djus gsrq lkB fnuksa dh vofèk çnku djus
ds fy;s fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 62 esa la'kksèku djukA blds vfrfjä] mDr vf/kfu;e esa ,d ijarqd
lfEefyr djuk rkfd vfrfjDr foyac 'kqYd ds Hkqxrku ds vèkhu lkB fnuksa dh vfrfjä vofèk dh vuqefr fey ldsA
xiii- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 109 dks çfrLFkkfir djus ds fy,] bl vè;k; ds çkoèkkuksa ds vèkhu]
dsaæh; eky ,oa lsok dj vfèkfu;e] 2017 ds varxZr xfBr eky ,oa lsok dj vf/kdj.k bl vfèkfu;e ds rgr vihyh;
çkfèkdkjh ;k iqujh{k.k çkfèkdkjh }kjk ikfjr vkns'kksa ds f[kykQ vihy dh lquokà ds fy, vihyh; vf/kdj.k gksxkA
xiv- vihyh; vf/kdj.k ds xBu ls lacafèkr fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 110 dk foyksi djukA
xv- jkT; vè;{k dh foÙkh; vkSj ç'kklfud 'kfä;ksa ls lacafèkr fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 114 dk
foyksi djukA
xvi- jkT; U;k;ihB ;k {ks= U;k;ihBksa 'kCn dks jkT; U;k;ihB 'kCn ls çfrLFkkfir djus ds fy, fnYyh eky ,oa lsok dj
vfèkfu;e dh èkkjk 117 esa la'kksèku djukA mä èkkjk fookn lekèkku ds fy, bl lacaèk esa xfBr jkT; U;k;ihBksa }kjk
ikfjr vkns'kksa ls O;fFkr O;fä;ksa }kjk mPp U;k;ky;ksa esa vihy nk;j djus dk çkoèkku djrh gSA
[PART IV
DELHI GAZETTE : EXTRAORDINARY
7
xvii- jk"Vªh; U;k;ihB ;k {ks=h; U;k;ihBksa 'kCn dks çèkku U;k;ihB 'kCn ls çfrLFkkfir djus ds fy, fnYyh eky ,oa lsok
dj vfèkfu;e dh èkkjk 118 esa la'kksèku djukA mä èkkjk fookn lekèkku ds fy, bl lacaèk esa xfBr çèkku U;k;ihB }kjk
ikfjr vkns'kksa ls O;fFkr O;fä;ksa }kjk loksZPp U;k;ky; esa vihy nk;j djus dk çkoèkku djrh gSA
xviii- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 119 esa 'kCnksaÞ jk"Vªh; ;k {ks=h; U;k;ihBksaÞ dks Þçèkku U;k;ihBÞ ls
vkSj ÞjkT; U;k;ihB ;k {ks= U;k;ihBÞ dks ÞjkT; U;k;ihBÞ ls çfrLFkkfir djds la'kksèku djukA
xix- mä èkkjk esa ,d uà mièkkjk ¼1ch½ dks lfUufo’V djrs gq, viath—r O;fä;ksa ;k dEiksft”ku djnkrkvksa }kjk muds
ekè;e ls dh xà ekyksa ;k lsokvksa dh vkiwÆr ls lacafèkr çkoèkkuksa ds mYya?ku ds ekeys esa bysDVª‚fud d‚elZ v‚ijsVjksa
¼Ãlhvks½ ij ykxw naMkRed çkoèkku çnku djus ds fy, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 122 esa la'kksèku
djukA
xx- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½ esa la'kksèku djuk rkfd mä /kkjk ls mDr [kaMksa ds
foyksiu }kjk mä mièkkjk ds [kaM ¼N½] ¼´½ vkSj ¼V½ esa fofuÆn"V vijkèkksa dks vijkèk ls eqä fd;k tk lds A blds
vykok] eky ;k lsokvksa ;k nksuksa dh vkiwÆr ds fcuk bUokbl tkjh djus ls lacafèkr vijkèkksa dks NksM+dj] mä vfèkfu;e ds
rgr vijkèkksa ds fy, vfHk;kstu 'kq: djus ds fy, ekSfæd lhek ,d yk[k #i;s ls c<+kdj nks lkS yk[k #i;s rd djukA
xxi- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 138 dh mi&èkkjk ¼1½ ds izFke ijUrqd esa la'kksèku djuk rkfd mä
vfèkfu;e ds vUrxZr vijk/kksa dh daikmaÇMx ds fodYi ls ekyksa ;k lsokvksa ;k nksuksa dh vkiwÆr ds fcuk bUokbfll~ tkjh
djus ls lacafèkr vijkèkksa esa 'kkfey O;fä;ksa dks ckgj j[kk tk ldsA fofHkUu vijkèkksa ds 'keu ds fy, U;wure vkSj lkFk gh
vfèkdre jkf'k dks de djds jkf'k dks rdZlaxr cukus ds fy, mä èkkjk dh mi&èkkjk ¼2½ esa vkSj la'kksèku djukA
xxii- fnYyh eky ,oa lsok dj vfèkfu;e esa ,d uà èkkjk 158, lfUUkfo’V djuk rkfd iathdj.k ds fy, vkosnu esa ;k
nkf[ky fjVuZ esa ;k izLrqr ckgjh vkiwÆr ds fooj.k esa iath—r O;fä }kjk nh xà tkudkjh dks lk>k djus ds rjhds vkSj
'krs± vFkok bysDVª‚fud bUokWbl ;k Ã&os fcy ;k fdlh vU; fooj.k ds fuekZ.k ds fy, mlds }kjk viyksM fd, x, C;kSjs]
tks fu;eksa }kjk çnku fd, tk ldrs gSa] ,sls vU; flLVe ds lkFk lkekU; iksVZy ij] tSlk fd vfèklwfpr fd;k tk ldrk
gS]çnku dh tk ldsaA
xxiii- 01 tqykÃ] 2017 ls çHkkoh] mä vuqlwph ¼tSlk fd 2019 ds vfèkfu;e 1 dh èkkjk 31 }kjk lfUufo’V gS½ ds
vuqPNsn 7 rFkk 8 vkSj Li"Vhdj.k 2 dks iwoZO;kih ç;ksT;rk nsus ds fy, fnYyh eky ,oa lsok dj vfèkfu;e dh
vuqlwph&III esa la'kksèku djukA
4-
;g foèks;d mijksä mís';ksa dks çkIr djus dk iz;kstu j[krk gSA
vkfr'kh ekysZuk]
foÙk ea=h
jk"Vªh; jktèkkuh {ks= fnYyh ljdkj
çLrkfor fnYyh eky ,oa lsok dj ¼f}rh; la'kksèku½ foèks;d] 2023 esa fnYyh dh lesfdr fufèk ls dksà vkorÊ ;k
xSj&vkorÊ O;; 'kkfey ugÈ gSA
vkfr'kh ekysZuk]
foÙk ea=h
jk"Vªh; jktèkkuh {ks= fnYyh ljdkj
çLrkfor fnYyh eky ,oa lsok vfèkfu;e ¼f}rh; la'kksèku½ foèks;d] 2023 vèkhuLFk dkuwu cukus ds fy, fdlh Hkh
inkfèkdkjh ds i{k esa 'kfä ds izR;k;kstu gsrq çkoèkku ugÈ djrk gSA
vkfr'kh ekysZuk]
foÙk ea=h
jk"Vªh; jktèkkuh {ks= fnYyh ljdkj
8
DELHI GAZETTE : EXTRAORDINARY
PART IV]
[
]
1-
foèks;d dk [kaM 1 laf{kIr 'kh"kZd vkSj çkjaHk dk çkoèkku djrk gSA
2-
foèks;d dk [kaM 2 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 10 esa mi&èkkjk ¼2½ ds [kaM ¼?k½ vkSj mi&èkkjk
¼2,½ ds [kaM ¼x½ esa la'kksèku djus dk iz;kstu j[krk gSrkfd bysDVª‚fud d‚elZ v‚ijsVjksa ds ekè;e ls eky dh
vkiwÆr esa yxs iath—r O;fä;ksa dks daiksth'ku ysoh ds vUrxZr dj dk Hkqxrku djus dk fodYi pquus ls yxk,
x, çfrcaèk dks gVk;k tk ldsA
3-
foèks;d dk [kaM 3 mä vfèkfu;e esa çnku dh xà fjVuZ QkbÇyx ç.kkyh ds lkFk mDr mi/kkjk lajsf[kr djus ds
fy;s fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 16 dh mi&èkkjk ¼2½ ds nwljs vkSj rhljs ijUrqdksa esa la'kksèku
djus dk iz;kstu j[krk gSA
4-
foèks;d dk [kaM 4 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 17 dh mi&èkkjk ¼3½ ds Li"Vhdj.k esa la'kksèku
djus dk iz;kstu j[krk gS rkfd mä vfèkfu;e] NwV çkIr vkiwÆr ds ewY; esa ,sls ysunsu ds ewY; dks 'kkfey djrs
gq,] tSlk fd fu;eksa }kjk çnku fd;k tk ldrk gS]dh vuqlwph&III ds vuqPNsn 8 ds [kaM ¼d½ esa fofuÆn"V dqN
ysu&nsu ds lacaèk esa buiqV VSDl ØsfMV dk ykHk çfrcafèkr fd;k tk ldsA
;g mi&èkkjk ¼5½ esa Hkh la'kksèku djus dk iz;kstu j[krk gS rkfd ;g çnku fd;k tk lds fd fdlh dj ;ksX;
O;fä }kjk çkIr ekyksa ;k lsokvksa ;k nksuksa ds lacaèk esa buiqV VSDl ØsfMV miyCèk ugÈ gksxk] ftldk mi;ksx daiuh
vfèkfu;e] 2013 dh èkkjk 135 esa fofuÆn"V d‚iksZjsV lkekftd ftEesnkjh ds vUrxZrmlds nkf;Roksa ls lacafèkr
xfrfofèk;ksa ds fy, fd;k tkrk gS ;k fd;s tkus dh okaNk j[krk gSA
5-
foèks;d dk [kaM 5] 1 tqykÃ] 2017 ls izHkkoh] iathdj.k ds fy, mÙkjnk;h ugÈ gksus okys O;fä;ksa ls lacafèkr fnYyh
eky ,oa lsok dj vfèkfu;e dh èkkjk 23 dks çfrLFkkfir djus dk iz;kstu j[krk gS] rkfd mä vfèkfu;e dh èkkjk
22 dh mikèkkjk ¼1½ vkSj èkkjk 24 ds Åij mä èkkjk dks vfèkHkkoh çHkko çnku fd;k tk ldsA
6-
foèks;d dk [kaM 6 iathdj.k jí ds fujlu gsrq] le;&lhek] 'krsZa vkSj çfrcaèkksa dks fuèkkZfjr djus ds fy, lacafèkr
çkfèkdkjh dks l'kä cukus ds fy, èkkjk 30 esa la'kksèku djus dk iz;kstu j[krk gSA
7-
foèks;d dk [kaM 7 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 37 esa ,d uà mi&èkkjk ¼5½ dks lfUufo’V djus
dk iz;kstu j[krk gS rkfd rhu lky dh og le; lhek çnku dh tk lds] ftlesa fdlh iathd`r O;fDr }kjk dj
vof/k ds fy, mDr /kkjk dh mi&èkkjk ¼1½ ds vUrxZr ckgjh vkiwÆr ds fooj.kksa dks izLrqr fd;k tk ldrk gSA
blesa ifj"kn dh flQkfj'k ij ljdkj dks vfèklwpuk esa foLrkj djds fdlh iath—r O;fä ;k iath—r O;fä;ksa ds
,d oxZ ds fy, mä le; lhek esa dqN 'krks± vkSj çfrcaèkksa ds vèkhu l”kDr cukus dk Hkh iz;kstu j[krs gSaA
8-
foèks;d dk [kaM 8 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 39 esa ,d uà mi&èkkjk ¼11½ lfUufo’V djus dk
iz;kstu j[krk gS rkfd rhu lky dh og le; lhek çnku dh tk lds] ftlesa fdlh iathd`r O;fDr }kjk dj
vof/k ds fy, fjVuZ dks çLrqr fd;k tk ldrk gSA blesa ifj"kn dh flQkfj'k ij ljdkj dks vfèklwpuk esa foLrkj
djds fdlh iath—r O;fä ;k iath—r O;fä;ksa ds ,d oxZ ds fy, mä le; lhek esa dqN 'krks± vkSj çfrcaèkksa ds
vèkhu l”kDr cukus dk Hkh iz;kstu j[krs gSaA
9-
foèks;d dk [kaM 9 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 44 esa ,d uà mi&èkkjk ¼2½ lfUufo’V djus dk
iz;kstu j[krk gS rkfd rhu lky dh og le; lhek çnku dh tk lds] ftlesa fdlh iathd`r O;fDr }kjk foÙkh;
o"kZ ds fy, mDr /kkjk dh mi&èkkjk ¼1½ ds vUrxZr okf’kZd fjVuZ dks izLrqr fd;k tk ldrk gSA blesa ifj"kn dh
flQkfj'k ij ljdkj dks vfèklwpuk esa foLrkj djds fdlh iath—r O;fä ;k iath—r O;fä;ksa ds ,d oxZ ds fy,
mä le; lhek esa dqN 'krks± vkSj çfrcaèkksa ds vèkhu l”kDr cukus dk Hkh iz;kstu j[krs gSaA
10-
foèks;d dk [kaM 10 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 52 esa ,d uà mi&èkkjk ¼15½ lfUufo’V djus dk
iz;kstu j[krk gS rkfd rhu lky dh og le; lhek çnku dh tk lds] ftlesa bysDVª‚fud d‚elZ v‚ijsVj }kjk
,d ekg ds fy, mä èkkjk dh mi&/kkjk ¼4½ ds varxZr fooj.k dks çLrqr fd;k tk ldrk gSA blesa ifj"kn dh
flQkfj'k ij ljdkj dks vfèklwpuk esa foLrkj djds fdlh v‚ijsVj;k v‚ijsVjksa ds ,d oxZ ds fy, mä le;
lhek esa dqN 'krks± vkSj çfrcaèkksa ds vèkhu l”kDr cukus dk Hkh iz;kstu j[krs gSaA
11-
foèks;d dk [kaM 11 vuafre :i ls Loh—r buiqV VSDl ØsfMV ds lanHkZ dks gVkdj fnYyh eky ,oa lsok dj
vfèkfu;e dh èkkjk 54 dh mi&èkkjk ¼6½ esa la'kksèku djus dk iz;kstu j[krk gS rkfd bls mä vfèkfu;e dh èkkjk
41 dh mièkkjk ¼1½ ds vuqlkj Lo&vkadfyr buiqV VSDl ØsfMV dh çkfIr dh orZeku ;kstuk ds lkFk lajsf[kr
fd;k tk ldsA
12-
foèks;d dk [kaM 12 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 56 esa la'kksèku djus dk iz;kstu j[k gS rkfd
foyafcr fjQaM ij C;kt dh x.kuk gsrq gqbZ nsjh dh vofèk ds vfHkdyu dh jhfr ds fy, fu;e iznku dj ldsA
13-
foèks;d dk [kaM 13 fjVuZ nkf[ky djus ds fy, *lkB fnu* 'kCn ds LFkku ij *rhl fnu* 'kCn ds çfrLFkkiu ds
fy, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 62 esa la'kksèku djus dk iz;kstu j[krk gSA blds vykok] ;g
[PART IV
DELHI GAZETTE : EXTRAORDINARY
9
vfrfjä foyac 'kqYd ds Hkqxrku ds vèkhu lkB fnuksa dh vfrfjä vofèk dh vuqefr nsus ds fy, èkkjk 62 esa ,d
ijarqd dks lfUufo’V djrk gSA
14-
foèks;d dk [kaM 14 bl vè;k; ds çkoèkkuksa ds vèkhu] fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 109 esa ;g
iz;kstu j[krk gS fd dsaæh; eky ,oa lsok dj vfèkfu;e] 2017 ds varxZr xfBr eky ,oa lsok dj vf/kdj.k bl
vfèkfu;e ds rgr vihyh; çkfèkdkjh ;k iqujh{k.k çkfèkdkjh }kjk ikfjr vkns'kksa ds f[kykQ vihy dh lquokà ds
fy, vihyh; vf/kdj.k gksxkA
15-
foèks;d dk [kaM 15 vihyh; U;k;kfèkdj.k ds xBu ls lacafèkr fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 110
dk foyksi djus dk iz;kstu j[krk gSA
16-
foèks;d dk [kaM 16 jkT; vè;{k dh foÙkh; vkSj ç'kklfud 'kfä;ksa ls lacafèkr fnYyh eky ,oa lsok dj vfèkfu;e
dh èkkjk 114 dk foyksi djus dk iz;kstu j[krk gSA
17-
foèks;d dk [kaM 17 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 117 esa ÞjkT; U;k;ihB ;k {ks= U;k;ihBksaÞ 'kCnksa
dks ÞjkT; U;k;ihBÞ 'kCnksa ds lkFk çfrLFkkfir djds la'kksèku djus dk iz;kstu j[krk gSA
18-
foèks;d dk [kaM 18 Þçèkku U;k;ihBÞ ds lkFk Þjk"Vªh; U;k;ihB ;k {ks=h; U;k;ihBÞ 'kCnksa dks çfrLFkkfir djds
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 118 esa la'kksèku djus dk iz;kstu j[krk gSA
19-
foèks;d dk [kaM 19 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 119 esa Þjk"Vªh; ;k {ks=h; U;k;ihBksaÞ 'kCnksa dks
Þçèkku U;k;ihBÞ ds lkFk vkSj ÞjkT; U;k;ihB ;k {ks= U;k;ihBksaÞ dks ÞjkT; U;k;ihBÞ ds lkFk çfrLFkkfir djds
la'kksfèkr djus dk iz;kstu j[krk gSA
20-
foèks;d dk [kaM 20 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 122 esa ,d uà mi&èkkjk ¼1ch½ lfUufo’V djus
dk iz;kstu j[krk gS rkfd viath—r O;fä;ksa ;k lajpuk djnkrkvksa }kjk muds ekè;e ls cukà xà ekyksa ;k
lsokvksa dh vkiwÆr ls lacafèkr çkoèkkuksa ds mYya?ku ds ekeys esa bysDVª‚fud d‚elZ v‚ijsVjksa ij ykxw naMkRed
mic/kksa dk çkoèkku fd;k tk ldsA
21-
foèks;d dk [kaM 21 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 132 dh mi&èkkjk ¼1½ esa la'kksèku djus dk
iz;kstu j[krk gSA rkfd mä mi/kkjk ds [kaM ¼N½] ¼´½ vkSj ¼V½ esa fofuÆn"V vijkèkksa dks vijkèk ls eqä fd;k tk
lds rFkkmä vfèkfu;e ds rgr vijkèkksa ds fy, vfHk;kstu 'kq: djus ds fy, ekSfæd lhek dks ,d lkS yk[k #i;s
ls nks lkS yk[k #i;s rd c<+k;k tk ldsA blesa eky ;k lsokvksa ;k nksuksa dh vkiwÆr ds fcuk bUokbflltkjh djus
ls lacafèkr vijkèk “kkfey ugha gSA
22-
foèks;d dk [kaM 22 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 138 dh mi&èkkjk ¼1½ ds igys ijUrq esa la'kksèku
djuk rkfd mä vfèkfu;e ds vUrxZr vijk/kksa dh daikmaÇMx ds fodYi ls ekyksa ;k lsokvksa ;k nksuksa dh vkiwÆr
ds fcuk bUokbfll~ tkjh djus ls lacafèkr vijkèkksa esa 'kkfey O;fä;ksa dks ckgj j[kk tk ldsA
;g fofHkUu vijkèkksa ds 'keu ds fy, U;wure vkSj lkFk gh vfèkdre jkf'k dks de djds jkf'k dks rdZlaxr cukus
ds fy, mi&èkkjk ¼2½ esa vkSj la'kksèku djus dk iz;kstu j[krk gSA
23-
foèks;d dk [kaM 23 fnYyh eky ,oa lsok dj vfèkfu;e esa ,d uà èkkjk 158, lfUufo’V djus dk iz;kstu j[krk gS
rkfd iathdj.k ds fy, vius vkosnu esa ;k nkf[ky fjVuZ esa ;k izLrqr ckgjh vkiwÆr ds fooj.k esa iath—r O;fä
}kjk nh xà tkudkjh dks lk>k djus ds rjhds vkSj 'krs± vFkok bysDVª‚fud bUokWbl ;k Ã&os fcy ;k fdlh vU;
fooj.k ds fuekZ.k ds fy, mlds }kjk viyksM fd, x, C;kSjs] tks fu;eksa }kjk çnku fd, tk ldrs gSa] ,sls vU;
flLVe ds lkFk lkekU; iksVZy ij] tSlk fd vfèklwfpr fd;k tk ldrk gS] çnku dh tk ldsA
24-
foèks;d dk [kaM 24]01 tqykÃ] 2017 ls çHkkoh] mä vuqlwph ¼tSlk fd 2019 ds vfèkfu;e 1 dh èkkjk 31 }kjk
lfUufo’V gS½ ds vuqPNsn 7 rFkk 8 vkSj Li"Vhdj.k 2 dks iwoZO;kih ç;ksT;rk nsus ds fy, fnYyh eky ,oa lsok dj
vfèkfu;e dh vuqlwph&III esa la'kksèku djus dk iz;kstu j[krk gSA
vkfr'kh ekysZuk]
foÙk ea=h
jkt dqekj] lfpo
10
DELHI GAZETTE : EXTRAORDINARY
PART IV]
DELHI LEGISLATIVE ASSEMBLY
NOTIFICATION
Delhi, the 15th December, 2023
F. No.21/24/DGST (2nd A)/2023/LAS-VII/Leg.6707.—The following is published for general information.—
THE DELHI GOODS AND SERVICES TAX (SECOND AMENDMENT) BILL, 2023
[BILL NO. 05 OF 2023]
(As introduced in the Legislative Assembly of the National Capital Territory of Delhi on 15 December, 2023)
(AS INTRODUCED IN VIDHAN SABHA)
THE DELHI GOODS AND SERVICES TAX (SECOND AMENDMENT) BILL, 2023
A
BILL
Further to amend the Delhi Goods and Services Tax Act 2017(3 of 2017)
BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Seventy-Fourth
Year of the Republic of India as follows:-
1. Short title and commencement:- (i) This Act may be called the Delhi Goods and Services (Second
Amendment) Act, 2023.
(ii) Section 2 to24 of the Act shall come into force on such date as the State Government may, by notification,
in the Official Gazette, appoint and the different date may be appointed for different provisions of this Act.
2. Amendment of section 10:- In the Delhi Goods and Services Tax Act, 2017(here in after referred to as Delhi
Goods and Services Tax Act), in section 10, ––
(a) in sub-section(2), in clause(d), the words"goods or" shall be omitted;
(b) in sub-section(2A), in clause(c), the words "goodsor" shall be omitted.
3. Amendment of section 16:-In the Delhi Goods and Services Tax Act, in Section 16 sub section (2), ––
(i)
in the second proviso, for the words "added to his output tax liability, along with interest thereon", the words
and figures "paid by him along with interest payable under section 50" shall be substituted;
(ii) in the third proviso, after the words "made by him", the words "to the supplier" shall be inserted.
4. Amendment of section 17:-In the Delhi Goods and Services Tax Act,in Section 17, ––
(a) in sub-section (3), in the Explanation, for the words and figure "except those specified in paragraph 5 of the
said Schedule", the following shall be substituted, namely:—
"except,—
(i)
the value of activities or transactions specified in paragraph 5 of the said Schedule; and
(ii) the value of such activities or transactions as may be prescribed in respect of
clause(a) of paragraph 8 of the said Schedule.";
(b) in sub-section (5), after clause (f), the following clause shall be inserted, namely:—
"(fa) goods or services or both received by a taxable person, which are used or intended to be used for activities
relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act,
2013;".
5. Amendment of section 23:-In the Delhi Goods and Services Tax Act, in Section 23 for sub-section (2), the
following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st
day of July, 2017, namely:—
"(2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the
Government may, on the recommendations of the Council, by notification, subject to such conditions and
restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining
registration under this Act."
[PART IV
DELHI GAZETTE : EXTRAORDINARY
11
6. Amendment of section 30:-In the Delhi Goods and Services Tax Act, in section 30 sub-section (1):-
(a) for the words "the prescribed manner within thirty days from the date of service of the cancellation
order:", the words "such manner, within such time and subject to such conditions and restrictions, as may
be prescribed." shall be substituted;
(b) the proviso shall be omitted.
7. Amendment of section 37:- In the Delhi Goods and Services Tax Act, in Section 37 after sub-section (4), the
following sub-section shall be inserted, namely:—
"(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1)
for a tax period after the expiry of a period of three years from the due date of furnishing the said details:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such
conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to
furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said
period of three years from the due date of furnishing the said details".
8. Amendment of section 39:- In the Delhi Goods and Services Tax Act, in Section 39 after sub-section (10), the
following sub-section shall be inserted, namely:––
"(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period
of three years from the due date of furnishing the said return:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such
conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to
furnish the return for a tax period, even after the expiry of the said period of three years from the due date of
furnishing the said return.".
9. Amendment of section 44:- In the Delhi Goods and Services Tax Act, in Section 44shall be renumbered as
sub-section (1) thereof, and after sub-section (1) as so renumbered, the following sub-section shall be inserted,
namely:—
"(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial
year after the expiry of a period of three years from the due date of furnishing the said annual return:
Provided that the Government may, on the recommendations of the Council, by notification, and subject to
such conditions and restrictions as may be specified therein, allow a registered person or a class of registered
persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said
period of three years from the due date of furnishing the said annual return.".
10. Amendment of section 52:-In the Delhi Goods and Services Tax Act, in Section 52 after sub-section (14), the
following sub-section shall be inserted, namely:—
"(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the expiry of a
period of three years from the due date of furnishing the said statement:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such
conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a
statement under sub-section (4), even after the expiry of the said period of three years from the due date of
furnishing the said statement".
11. Amendment of section 54:- In theDelhi Goods and Services Tax Act, in Section 54 in sub-section (6), the
words "excluding the amount of input tax credit provisionally accepted," shall be omitted.
12. Amendment of section 56:- In the Delhi Goods and Services Tax Act, in Section 56, for the words "from the
date immediately after the expiry of sixty days from the date of receipt of application under the said sub-section till
the date of refund of such tax", the words "for the period of delay beyond sixty days from the date of receipt of
such application till the date of refund of such tax, to be computed in such manner and subject to such conditions
and restrictions as may be prescribed" shall be substituted.
13. Amendment of section 62:- In the Delhi Goods and Services Tax Act, in Section 62 in sub-section (2),—
(a)
for the words "thirty days", the words "sixty days" shall be substituted;
(b) the following proviso shall be inserted, namely:—
"Provided that where the registered person fails to furnish a valid return within sixty days of the service of the
assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment
of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said
assessment order and in case he furnishes valid return within such extended period, the said assessment order shall
12
DELHI GAZETTE : EXTRAORDINARY
PART IV]
be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of section 50 or to pay
late fee under section 47 shall continue".
14. Amendment of section 109:- In the Delhi Goods and Services Tax Act, in Section 109 for sub-section (1), the
following sub-section shall be substituted:-
(1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central
Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by
the Appellate Authority or the Revisional Authority under this Act.
15. Amendment of section 110:- In the Delhi Goods and Services Tax Act, in Section 110to be deleted.
16. Amendment of section 114:- In the Delhi Goods and Services Tax Act, in Section 114 to be deleted.
17. Amendment of section 117:- In the Delhi Goods and Services Tax Act, in Section 117,–
(a)
in sub-section (1), for the words “State Bench or Area Benches”, the words “State Benches” shall be
substituted;
(b) in sub-section (5), in clauses (a) and (b), for the words “State Bench or Area Benches”, the words “State
Benches” shall be substituted.
18. Amendment of section 118:- In the Delhi Goods and Services Tax Act, in Section 118, sub-section (1), in
clause (a), –
“National Bench or Regional Benches” to be replaced with “Principal Bench”
19. Amendment of section 119:- In the Delhi Goods and Services Tax Act, in Section 119, –
“National or Regional Benches” to be replaced with “Principal Bench” and “State Bench or Area Benches” to be
replaced with “State Benches”.
20. Amendment of section 122:- In the Delhi Goods and Services Tax Act, in Section 122 after sub-section (1A),
the following sub-section shall be inserted, namely:—
"(1B) Any electronic commerce operator who—
(i)
allows a supply of goods or services or both through it by an unregistered person other than a person
exempted from registration by a notification issued under this Act to make such supply;
(ii) allows an inter-State supply of goods or services or both through it by a person who is not eligible to make
such inter-State supply; or
(iii) fails to furnish the correct details in the statement to be furnished under sub-section (4) of section 52 of any
outward supply of goods effected through it by a person exempted from obtaining registration under this Act,
shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had
such supply been made by a registered person other than a person paying tax under section 10, whichever is
higher".
21. Amendment of section 132:- In the Delhi Goods and Services Tax Act, in Section 132 in sub-section (1), —
(a)
clauses (g), (j) and (k) shall be omitted;
(b) in clause (l), for the words, brackets and letters "clauses (a) to (k)", the words, brackets and letters "clauses
(a) to (f) and clauses (h) and (i)" shall be substituted;
(c)
in clause (iii), for the words "any other offence", the words, brackets and letter"an offence specified in clause
(b)," shall be substituted;
(d) in clause (iv), the words, brackets and letters "or clause (g) or clause (j)" shall be omitted.
22. Amendment of section 138:- In the Delhi Goods and Services Tax Act, in Section 138, -
(a) in sub-section (1), in the first proviso,—
(i)
for clause (a), the following clause shall be substituted, namely:—
"(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses
(a) to (f), (h), (i) and (l) of sub-section (1) of section 132;";
(ii) clause (b) shall be omitted;
(iii) for clause (c), the following clause shall be substituted, namely:—
[PART IV
DELHI GAZETTE : EXTRAORDINARY
13
"(c) a person who has been accused of committing an offence under clause (b) of sub-section (1) of
section 132;";
(iv) clause (e) shall be omitted;
(b) in sub-section (2), for the words "ten thousand rupees or fifty per cent. of the tax involved, whichever is
higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of
the tax, whichever is higher", the words "twenty-five per cent. of the tax involved and the maximum amount not
being more than one hundred per cent. of the tax involved" shall be substituted.
23. Amendment of section 158:- In the Delhi Goods and Services Tax Act, in Section 158 the following section
shall be inserted, namely:—
"158A. (1) Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished
by a registered person may, subject to the provisions of sub-section (2), and on the recommendations of the
Council, be shared by the common portal with such other systems as may be notified by the Government, in
such manner and subject to such conditions as may be prescribed, namely:—
(a)
particulars furnished in the application for registration under section 25 or in the return filed under section 39
or under section 44;
(b) the particulars uploaded on the common portal for preparation of invoice, the details of outward supplies
furnished under section 37 and the particulars uploaded on the common portal for generation of documents under
section 68;
(c)
such other details as may be prescribed.
(2) For the purposes of sharing details under sub-section (1), the consent shall be obtained, of—
(a)
the supplier, in respect of details furnished under clauses (a), (b) and(c) of sub-section (1); and
(b) the recipient, in respect of details furnished under clause (b) of sub-section (1), and under clause (c) of sub-
section (1) only where such details include identity information of the recipient,
in such form and manner as may be prescribed.
(3) Notwithstanding anything contained in any law for the time being in force, no action shall lie against the
Government or the common portal with respect to any liability arising consequent to information shared under this
section and there shall be no impact on the liability to pay tax on the relevant supply or as per the relevant return."
24
Amendment of Schedule-III
(1) In Schedule III to the Delhi Goods and Services Tax Act, paragraphs 7 and 8 and the Explanation 2 thereof
(as inserted vide section 31 of Act 1 of 2019) shall be deemed to have been inserted therein with effect from the
1st day of July, 2017.
(2) No refund shall be made of all the tax which has been collected, but which would not have been so collected,
had sub-section (1) been in force at all material times.
STATEMENT OF OBJECTS AND REASONS
1. 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 47th meeting dated 28th & 29th June, 2022, 48th meeting dated 17th December, 2022
and 49th meeting dated 18th February 2023 recommended various amendments in the provisions of the
Central Goods and Services Tax Act, 2017. The same were incorporated in the Finance Bill, 2023. The copy
of the Gazette Notification of THE FINANCE ACT, 2023(NO.08 OF 2023) is annexed as Annexure-I.
Through the Finance Act, 2023 Central Government has amended the provisions of the Central Goods and
Service Tax, 2017 on the basis of the recommendations made in the GST council 47th meeting dated 28th &
29th June, 2022, 48th meeting dated 17th December, 2022 and 49th meeting dated 18th February 2023. 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 (Second Amendment) Act, 2023 is required to be enacted by the State
Legislature after making State specific modifications, wherever necessary.
3. The salient features of the proposed Delhi Goods and Services (Second Amendment) Tax Bill, 2023 are
stated as under:
i.
To amend Section 10 of the Delhi Goods and Services Tax Act, 2017 by omitting the reference to the word
“goods or” in clause (d)of sub-section (2) and clause (c) of sub-section (2A) of the said Section so as to remove the
restriction imposed on registered persons engaged in supplying goods through electronic commerce operators from
14
DELHI GAZETTE : EXTRAORDINARY
PART IV]
opting to pay tax under the composition levy.Through this amendment the registered persons engaged in supply of
goods through electronic commerce operators (ECOs) will be eligible for composition levy under Section 10 of the
said Act.
ii.
To amend section 16 of the Delhi Goods and Services Tax, 2017 to provide for payment of tax along with
interest liability as per Section 50 in the second proviso of sub-section (2) of the said Section to align with the
return filing system provided in the said Act. Further to amend third proviso of the sub-section (2) of said Section
to provide for condition of payment of consideration to the supplier in relation to supply to avail input tax credit.
iii.
To amend section 17 of the Delhi Goods and Services Tax Actto provide an explanation for reversal of input
tax credit on exempt supplies made account of activities or transactions asmay be prescribed in respect of clause
(a) of paragraph 8 of the Third Schedule of the said Act by including the value of such transactions in the value of
exempt supply. Further, by way of insertion of clause (f) in subsection of (5) of the said Section seeks to provide
that input tax credit shall not be available in respect of goods or services or both received by a taxable person
which are used or intended to be used for activities relating to the obligations of registered person under corporate
social responsibility referred to in section 135 of the Companies Act, 2013.
iv.
To amend section 23 of the Delhi Goods and Services Tax Actto provide overriding effect to the subsection
(2) of the said Section relating to exemptions from registration under the said Actv over sub-section (1) of section
22 and section 24 of the said Act with effect from the 1st day of July, 2017.
v.
To amend section 30 of the Delhi Goods and Services Tax Act to empower the relevant authority to prescribe
the time limits, conditions and restrictions for revocation of cancellation of registration.
vi.
To amend section 37 of the Delhi Goods and Services Tax Act by inserting a new subsection (5) in the said
section, so as to provide a time limit of three years upto which the details of outward supplies under sub-section
(1) of the said Section for a tax period can be furnished by a registered person. It further seeks to empower the
Government, on the recommendation of the GST Council, to extend by notification, the said time limit for a
registered person or a class of registered persons, subject to certain conditions and restrictions.
vii. To amend section 39 of the Delhi Goods and Services Tax Act by insertion of a new subsection (11) in the
said section, so as to provide a time limit of three years upto which the return for a tax period can be furnished by a
registered person. It further seeks to empower the Government, on the recommendation of the GST Council, to
extend by notification, the said time limit for a registered person or a class of registered persons, subject to certain
conditions and restrictions.
viii. To amend section 44 of the Delhi Goods and Services Tax Act by insertion of a new subsection (2) in the
said section, so as to provide a time limit of three years upto which the annual return under sub section(1) of the
said section for a Financial Year can be furnished by a registered person. It further seeks to empower the
Government, on the recommendation of the GST Council, to extend by notification, the said time limit for a
registered person or a class of registered persons, subject to certain conditions and restrictions.
ix.
To amend section 52 of the Delhi Goods and Services Tax Act by insertion of a new subsection (15) in the
said section, so as to provide a time limit of three years upto which the statement under the sub section(4) of the
said section for a month can be furnished by electronic commerce operator. It further seeks to empower the
Government, on the recommendation of the GST Council, to extend by notification, the said time limit for an
operator or a class of operators, subject to certain conditions and restrictions.
x.
To amend section 54 of the Delhi Goods and Services Tax Act by removing reference to the provisionally
accepted input tax credit in the subsection (6) of the said section so as to align the same with the present scheme of
availment of self-assessed input tax credit as per sub-section (1) of section 41 of the said Act.
xi.
To amend section 56 of the Delhi Goods and Services Tax Act so as to allow for prescribing of rules for the
manner of computation of period of delay for calculation of interest on delayed refunds.
xii. To amend section 62 of the Delhi Goods and Services Tax Act to provide for a period of sixty days to the
registered person to file return in terms of section 46 of the said Act. Further, to insert a proviso in said section to
allow a further period of sixty days subject to payment of additional late fee.
xiii. To substitute Section 109 of the Delhi Goods and Services Tax Act, subject to the provisions of this Chapter,
the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 shall be the
Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional
Authority under this Act.
xiv. To omit Section 110 of the Delhi Goods and Services Tax Act relating to the constitution of the Appellate
Tribunal.
xv. To omit Section 114 of the Delhi Goods and Services Tax Act relating to the Financial and administrative
powers of State President.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
15
xvi. To amend Section 117 of the Delhi Goods and Services Tax Act to substitute the word State Bench or Area
Benches with the words State Benches. The said section provides for filing of appeal to High Courts by persons
aggrieved by the orders passed by the State Benches constituted in this regard for dispute resolution.
xvii. To amend Section 118 of the Delhi Goods and Services Tax Act to substitute the word National Bench or
Regional Benches with the words Principal Bench. The said section provides for filing of appeal to the Supreme
Court by persons aggrieved by the orders passed by the Principal Bench constituted in this regard for dispute
resolution.
xviii. To amend Section 119 of the Delhi Goods and Services Tax Act by substituting the words “National or
Regional Benches” with “Principal Bench” and “State Bench or Area Benches” with “State Benches”.
xix. To amend section 122 of the Delhi Goods and Services Tax Act to provide for penal provisions applicable to
electronic commerce operators (ECOs) in case of contravention of provisions relating to supplies of goods or
services made through them by unregistered persons or composition taxpayers, by way of insertion of a new sub-
section (1B) in the said section.
xx. To amend sub-section (1) of Section 132 of the Delhi Goods and Services Tax Act so as to decriminalize
offences specified in clauses (g), (j) and (k) of the said sub-section by omitting the said clauses from the said
section. Further to increase the monetary threshold from one hundred lakh rupees to two hundred lakh rupees for
launching prosecution for the offences under the said Act, except for the offences related to issuance of invoices
without supply of goods or services or both.
xxi. To amend first proviso to sub-section (1) of Section 138 of the Delhi Goods and Services Tax Act so as to
exclude the persons involved in offences relating to issuance of invoices without supply of goods or services or
both from the option of compounding of the offences under the said Act. Further to amend sub-section (2) of the
said section to rationalise the amount for compounding of various offences by reducing the minimum as well as
maximum amount for compounding.
xxii. To insert a new section 158A in the Delhi Goods and Services Tax Act so as to provide for the manner and
conditions for sharing of the information furnished by the registered person in the application for registration or in
the return filed or in the statement of outward supplies furnished, or the details uploaded by him for generation of
electronic invoice or E-way bill or any other details, as may be provided by rules, on the common portal with such
other systems, as may be notified.
xxiii. To amend Schedule-III of the Delhi Goods and Services Tax Act to give retrospective applicability to
paragraphs 7 and 8 and the Explanation 2 tothe said Schedule (as inserted vide section 31 of Act 1 of 2019) with
effect from the 1st day of July, 2017.
4. The Bill seeks to achieve the above objectives.
ATISHI MARLENA,
Finance Minister
Government of NCT of Delhi
FINANCIAL MEMORANDUM
The proposed Delhi Goods and Services Tax (Second Amendment) Bill, 2023 does not involve any recurring or non-
recurring expenditure from the Consolidated Fund of Delhi.
ATISHI MARLENA,
Finance Minister
Government of NCT of Delhi
MEMORANDUM REGARDING DELEGATED LEGISLATION
The proposed Delhi Goods and Services Act (Second Amendment) Bill, 2023 does not make provision for the
delegation of power in favour of any functionaries to make subordinate legislation.
ATISHI MARLENA,
Finance Minister
Government of NCT of Delhi
16
DELHI GAZETTE : EXTRAORDINARY
PART IV]
NOTES ON CLAUSES
[For DGST (Second Amendment) Bill, 2023]
1. Clause 1 of the Bill provides for short title and commencement.
2. Clause 2 of the Bill seeks to amend clause (d) of sub-section (2) and clause (c) of sub-section (2A) in section
10 of the Delhi Goods and Services Tax Act so as to remove the restriction imposed on registered persons
engaged in supplying goods through electronic commerce operators from opting to pay tax under the
composition levy.
3. Clause 3 of the Bill seeks to amend second and third provisos to sub-section (2) of section 16 of the Delhi
Goods and Services Tax Act to align the said sub-section with the return filing system provided in the said
Act.
4. Clause 4 of the Bill seeks to amend Explanation to sub-section (3) of section 17 of the Delhi Goods and
Services Tax Act so as to restrict availment of input tax credit in respect of certain transactions specified in
clause (a) of paragraph 8 of Schedule III of the said Act, as may be provided by rules, by including the value
of such transactions in the value of exempt supply.
It also seeks to amend sub-section (5) so as to provide that input tax credit shall not be available in respect of
goods or services or both received by a taxable person which are used or intended to be used for activities
relating to his obligations under corporate social responsibility referred to in section 135 of the Companies
Act, 2013.
5. Clause 5 of the Bill seeks to substitute, with effect from the 1st day of July, 2017,section 23 of the Delhi
Goods and Services Tax Act relating to persons not liable forregistration so as to provide overriding effect to
the said section over sub-section (1) ofsection 22 and section 24 of the said Act.
6. Clause 6 of the Bill seeks toamend section 30 to empower the relevant authority to prescribe the timelimits,
conditionsand restrictions for revocation of cancellation of registration.
7. Clause 7 of the Bill seeks to insert a new sub-section (5) in section 37 of the Delhi Goods and Services Tax
Act so as to provide a time limit of three years upto which the details of outward supplies under sub-section
(1) of the said section for a tax period can be furnished by a registered person. It further seeks to empower the
Government, on the recommendation of the Council, to extend by notification, the said time limit for a
registered person or a class of registered persons, subject to certain conditions and restrictions.
8. Clause 8 of the Bill seeks to insert a new sub-section (11) in section 39 of the Delhi Goods and Services Tax
Act so as to provide a time limit of three years upto which the return for a tax period can be furnished by a
registered person. It further seeks to empowerthe Government, on the recommendation of the council, to
extend by notification, the said time limit for a registered person or a class of registered persons, subject to
certain conditions and restrictions.
9. Clause 9 of the Bill seeks to insert a new sub-section (2) in section 44 of the Delhi Goods and Services Tax
Act so as to provide a time limit of three years upto which theannual return under sub-section (1) of the said
section for a financial year can be furnished by a registered person. It further seeks to empower the
Government, on the recommendation of the Council, to extend by notification, the said time limit for a
registered person or a class of registered persons, subject to certain conditions and restrictions.
10. Clause 10 of the Bill seeks to insert a new sub-section (15) in section 52 of the Delhi Goods and Services Tax
Act so as to provide a time limit of three years upto which thestatement under sub-section (4) of the said
section for a month can be furnished by anelectronic commerce operator. It further seeks to empower the
Government, on therecommendation of the Council, to extend by notification, the said time limit for an
operator or a class of operators, subject to certain conditions and restrictions.
11. Clause 11 of the Bill seeks to amend sub-section (6) of section 54 of the Delhi Goods and Services Tax Act by
removing reference to the provisionally accepted input tax credit so as to align the same with the present
scheme of availment of self-assessed input tax credit as per sub-section (1) of section 41 of the said Act.
12. Clause 12 of the Bill seeks to amend section 56 of the Delhi Goods and Services Tax Act so as to provide by
rules the manner of computation of period of delay for calculation of interest on delayed refunds.
13. Clause 13 of the Bill seeks toamend section 62 of the Delhi Goods and Services Tax Act for the substitution of
the words ‘thirty days’ to the word ‘sixty days’ to file returns. Further, to insert a proviso in section 62 to allow
a further period of sixty days subject to payment of additional late fee.
14. Clause 14 of the Bill seeks toSection 109 of the Delhi Goods and Services Tax Act,subject to the provisions of
this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act,
[PART IV
DELHI GAZETTE : EXTRAORDINARY
17
2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority
or the Revisional Authority under this Act.
15. Clause 15 of the Bill seeks toomit Section 110 of the Delhi Goods and Services Tax Act relating to the
constitution of the Appellate Tribunal.
16. Clause 16 of the Bill seeks toomit Section 114 of the Delhi Goods and Services Tax Act relating to the
Financial and administrative powers of State President.
17. Clause 17 of the Bill seeks toamend Section 117 of the Delhi Goods and Services Tax Act by substituting the
words “State Bench or Area Benches”, with the words “State Benches”.
18. Clause 18 of the Bill seeks toamend Section 118 of the Delhi Goods and Services Tax Act by substituting the
words “National Bench or Regional Benches” with “Principal Bench”.
19. Clause 19 of the Bill seeks toamendSection 119 of the Delhi Goods and Services Tax Act by substituting the
words “National or Regional Benches” with “Principal Bench” and “State Bench or Area Benches” with “State
Benches”.
20. Clause 20 of the Bill seeks to insert a new sub-section (1B) in section 122 of the Delhi Goods and Services Tax
Act so as to provide for penal provisions applicable to electronic commerce operators in case of contravention
of provisions relating to supplies of goods or services made through them by unregistered persons or
composition taxpayers.
21. Clause 21 of the Bill seeks to amend sub-section (1) of section 132 of the Delhi Goods and Services Tax Act so
as to decriminalise offences specified in clauses (g), (j) and(k) of the said sub-section and to increase the
monetary threshold from one hundred lakh rupees to two hundred lakh rupees for launching prosecution for the
offences under the saidAct, except for the offences related to issuance of invoices without supply of goods or
services or both.
22. Clause 22 of the Bill seeks to amend first proviso to sub-section (1) of section 138 of the Delhi Goods and
Services Tax Act so as to exclude the persons involved in offences relating to issuance of invoices without
supply of goods or services or both from the option of compounding of the offences under the said Act.
It further seeks to amend sub-section (2) so as to rationalise the amount for compounding of various offences
by reducing the minimum as well as maximum amountfor compounding.
23. Clause 23 of the Bill seeks to insert a new section 158A in the Delhi Goods and Services Tax Act so as to
provide for the manner and conditions for sharing of the information furnished by the registered person in his
application for registration or in his return filed or in his statement of outward supplies, or the details uploaded
by him forgeneration of electronic invoice or E-way bill or any other details, as may be provided byrules, on
the common portal with such other systems, as may be notified.
24. Clause 24 of the Bill seeks to amend Schedule-IIIof the Delhi Goods and Services Tax Act to give
retrospective applicability to paragraphs 7 and 8 and the Explanation 2 tothe said Schedule (as inserted
videsection 31 of Act 1 of 2019) with effect from the 1st day of July, 2017.
ATISHI MARLENA, Finance Minister
Government of NCT of Delhi
RAJ KUMAR, 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.
MANOJ KUMAR
VERMA
Digitally signed by MANOJ KUMAR VERMA
Date: 2023.12.16 16:27:36 +05'30'