5572 DG/2025

(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

fof/k] U;k; ,oa fo/kk;h dk;Z foHkkx

vf/klwpuk

fnYyh] 19 vxLr] 2025

Qk.la. 14(101)/LA/2025/jtsecylaw/631-640—jk"Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk ds

fuEufyf[kr vf/kfu;e us mi&jkT;iky dh lgefr fnukad 19^th August, 2025 dks çkIr dj yh gS vkSj bls

tulk/kkj.k dh tkudkjh ds fy, çdkf'kr fd;k tkrk gS &

fnYyh eky ,oa lsok dj ¼la'kksèku½ vf/kfu;e] 2025

¼2025 dk fnYyh vf/kfu;e 05½

¼08^th August, 2025 dks jk"Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk }kjk ;Fkk ikfjr½

{19^th August, 2025}

fnYyh eky ,oa lsok dj vfèkfu;e 2017 ¼2017 dk 3½ esa vkSj vf/kd la'kksèku djus gsrqA

Hkkjr x.kjkT; ds fNgÙkjosa o"kZ esa jk"Vªh; jktèkkuh {ks= fnYyh dh foèkku lHkk }kjk fuEufyf[kr :i esa ;g

vfèkfu;fer gks %&

1- laf{kIr ’kh"kZd ,oa izkjaHk %& ¼i½ bl vfèkfu;e dks fnYyh eky ,oa lsok ¼la'kksèku½ vfèkfu;e] 2025 dgk tk,A

सं. 244]

दिल्ली, बुधवार, अगस्ट् त 20, 2025/श्रावण 29, 1947

[रा.रा.रा.क्षे.दि. सं. 186

No. 244]

DELHI, WEDNESDAY, AUGUST 20, 2025/SHRAVANA 29, 1947

[N. C. T. D. No. 186

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-22082025-265633

SG-DL-E-22082025-265633

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

¼ii½ vfèkfu;e dh èkkjk 2 ls 41 ml frfFk dks ço`Ùk gksaxh ftls jkT; ljdkj] vkf/kdkfjd jkti= esa

vfèklwpuk }kjk] fu;r djs rFkk bl vfèkfu;e ds fofHkUu micaèkksa ds fy, fHkUu&fHkUu frfFk fu;r dh tk

ldsxhA

2- èkkjk 2 dk la'kksèku %& fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼rRi'pkr~ fnYyh eky ,oa lsok dj

vfèkfu;e ds :i esa lanfHkZr½ dh èkkjk 2 esa] [kaM ¼61½ ds LFkku ij fuEufyf[kr [kaM dks çfrLFkkfir fd;k

tk,xk] vFkkZr~%&

*¼61½ ÞbuiqV lsok forjdÞ ls eky ;k lsokvksa ;k nksuksa ds vkiwÆrdrkZ dk dk;kZy; vfHkçsr gS] tks èkkjk 25 esa

fuÆn"V fof'k"V O;fä;ksa ds fy, ;k mudh vksj ls èkkjk 9 dh mièkkjk ¼3½ ;k mièkkjk ¼4½ ds varxZr dj gsrq

mRrjnk;h lsokvksa ds lacaèk esa chtdksa lfgr buiqV lsokvksa dh çkfIr ds fy, dj chtdksa dks çkIr djrk gS]

rFkk èkkjk 20 esa micafèkr jhfr ls ,sls chtdksa ds lacaèk esa buiqV dj izR;; forfjr djus ds fy, mRrjnk;h

gS(*A

3- èkkjk 9 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼rRi'pkr~ fnYyh eky ,oa lsok dj vfèkfu;e

ds :i esa lanfHkZr½ dh èkkjk 9 dh mièkkjk ¼1½ esa] Þekuo miHkksx ds fy, vYdksgy ;qä 'kjkcß 'kCnksa ds

i”pkr~] ÞvkSj ekuo miHkksx ds fy, vYdksgy ;qä 'kjkc ds fofuekZ.k gsrq mi;ksx dh xbZ ,DlVªk U;wVªy

vYdksgy ;k la'kksfèkr fLifjVß 'kCnksa dks var%LFkkfir fd;k tk,xkA

4- èkkjk 10 dk la'kksèku % fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 10 dh mièkkjk ¼5½ esa] Þèkkjk 73 ;k èkkjk

74ß 'kCnksa vkSj vadksa ds i'pkr~] Þ;k èkkjk 74dß 'kCnksa vkSj vadksa dks var%LFkkfir fd;k tk,xkA

5- uà èkkjk 11d dk lfEeyu% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 11 ds i'pkr~ fuEufyf[kr èkkjk dks

var%LFkkfir fd;k tk,xk] vFkkZr~%&

Þ11d bl vfèkfu;e esa fufgr fdlh ckr ds gksrs gq, Hkh] ;fn ljdkj larq’V gS fd&

¼d½ fdlh Hkh eky ;k lsok ;k nksuksa dh vkiwÆr ij jkT; dj ¼mldh xSj&mxkgh lfgr½ yxkus ds lacaèk

esa ,d jhfr lkekU;r% çpfyr Fkh ;k gS( vkSj

¼[k½ ,slh vkiwÆr;k¡] fuEufyf[kr ds fy, mÙkjnk;h FkÈ] ;k gSa] &

¼i½ jkT; dj] ,sls ekeyksa esa tgka mä jhfr ds vuqlkj] jkT; dj ugÈ yxk;k x;k Fkk] ;k ugÈ

yxk;k tk jgk gS] ;k

¼ii½ mä jhfr ds vuqlkj] tks dj yxk;k x;k Fkk ;k yxk;k tk jgk gS] mlls vfèkd jkT; dj dh

jkf'k]

ljdkj] ifj"kn dh vuq”kalk ij] vkf/kdkfjd jkti= esa vfèklwpuk }kjk] funsZ'k ns ldrh gS fd ,slh

vkiwÆr;ksa ij ns; laiw.kZ jkT; dj] ;k] tSlk Hkh ekeyk gks] ,slh vkiwÆr;ksa ij ns; jkT; dj ls vfèkd jkT;

dj] mDr jhfr ds fy,] rks mu vkiwÆr;ksa ds lacaèk esa Hkqxrku djus dh vko';drk ugÈ gksxh ftu ij mä

jhfr ds vuqlkj jkT; dj ugÈ yxk;k x;k Fkk ;k ugÈ yxk;k tk jgk gS] ;k de yxk;k x;k Fkk ;k de

yxk;k tk jgk gSAß

6- èkkjk 13 dk la'kksèku% & fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 13 dh mièkkjk ¼3½ esa]&

¼i½

[kaM ¼[k½ esa] ÞvkiwÆrdrkZ }kjk%ß 'kCnksa ds LFkku ij] ÞvkiwÆrdrkZ }kjk ,sls ekeyksa esa tgka vkiwÆrdrkZ

}kjk chtd tkjh fd;k tkuk visf{kr gS( ;kß 'kCnksa dks çfrLFkkfir fd;k tk,xk(

¼ii½ [kaM ¼[k½ ds i'pkr~] fuEufyf[kr [kaM dks var%LFkkfir fd;k tk,xk] vFkkZr~%&

Þ¼x½ çkIrdrkZ }kjk chtd tkjh djus dh frfFk] ,sls ekeyksa esa tgka chtd çkIrdrkZ }kjk tkjh fd;k

tkuk gS%ß(

¼iii½ çFke ijarqd esa] Þ;k [kaM ¼[k½ß 'kCnksa] dks"Bdksa vkSj v{kjksa ds i'pkr~ Þ;k [kaM ¼x½ß 'kCnksa] dks"Bdksa vkSj

v{kjksa dks var%LFkkfir fd;k tk,xkA

7- èkkjk 16 dk la'kksèku% 1 tqykÃ] 2017 ls izHkkoh fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 16 esa mi&èkkjk

¼4½ ds i'pkr~] fuEufyf[kr mi&èkkjkvksa dks var%LFkkfir fd;k tk,xk] vFkkZr~%&

[PART IV

DELHI GAZETTE : EXTRAORDINARY

3

¼5½ mièkkjk ¼4½ esa fufgr fdlh ckr ds gksrs gq, Hkh] foÙkh; o"kZ 2017&18] 2018&19] 2019&20 vkSj

2020&21 ls lacafèkr ekyksa ;k lsokvksa ;k nksuksa dh vkiwÆr gsrq chtd ;k ukes uksV ds lacaèk esa] iath—r

O;fä èkkjk 39 ds varxZr fdlh Hkh fooj.kh esa buiqV dj izR;; ysus dk gdnkj gksxk] tks 30 uoacj] 2021

rd nkf[ky fd;k tkrk gSA

¼6½ tgka fdlh iath—r O;fä dk iathdj.k èkkjk 29 ds varxZr jí dj fn;k tkrk gS vkSj ckn esa

fdlh Hkh vkns'k }kjk] ;k rks èkkjk 30 ds varxZr ;k vihyh; çkfèkdkjh ;k vihyh; U;k;kfèkdj.k ;k

U;k;ky; }kjk fd, x, fdlh Hkh vkns'k ds vuqlj.k esa iathdj.k ds fujlu dks okil fy;k tkrk gS rFkk

tgka iathdj.k jí djus ds vkns'k dh frfFk dks mi&èkkjk ¼4½ ds varxZr chtd ;k ukes uksV ds lacaèk esa

buiqV dj izR;; dk ykHk çfrcafèkr ugÈ fd;k x;k Fkk] mä O;fä èkkjk 39 ds varxZr fooj.kh esa eky ;k

lsokvksa ;k nksuksa dh vkiwÆr gsrq ,sls chtd ;k ukes uksV ds lacaèk esa buiqV dj izR;; ysus dk gdnkj

gksxk]&

¼i½ foÙkh; o"kZ ds ckn ds 30 uoacj rd nkf[ky fd;k x;k gks] ftlls ,slk chtd ;k ukes uksV lacafèkr gS

;k çklafxd okÆ"kd fooj.kh çLrqr djuk] tks Hkh igys gks( ;k

¼ii½ iathdj.k jí djus dh frfFk ;k iathdj.k jí djus dh çHkkoh frfFk ls] tSlk Hkh ekeyk gks] iathdj.k

jí djus ds vkns'k dks okil ysus dh frfFk rd] tgka iathdj.k jí djus ds vkns'k dks okil ysus dh

frfFk ls rhl fnuksa ds Hkhrj ,slh fooj.kh nkf[ky dh tkrh gS] tks Hkh ckn esa gksAÞ

8- èkkjk 17 dk la'kksèku& fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 17 dh mièkkjk ¼5½ ds [kaM ¼i½ esa] Þèkkjk

74] 129 vkSj 130ß 'kCnksa vkSj vadksa ds LFkku ij ÞfoÙkh; o"kZ 2023&24 rd dh fdlh Hkh vofèk ds lacaèk esa

èkkjk 74ß 'kCnksa vkSj vadksa dks çfrLFkkfir fd;k tk,xkA

9- èkkjk 20 dk çfrLFkkiu-& fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 20 ds LFkku ij fuEufyf[kr èkkjk dks

çfrLFkkfir fd;k tk,xk] vFkkZr~% &

Þ20- ¼1½ eky ;k lsokvksa ;k nksuksa ds vkiwÆrdrkZ dk dksà dk;kZy; tks buiqV lsokvksa dh çkfIr ds

fy, dj chtd çkIr djrk gS] ftlesa èkkjk 9 dh mièkkjk ¼3½ ;k mièkkjk ¼4½ ds varxZr dj gsrq

mÙkjnk;h lsokvksa ds lacaèk esa chtd 'kkfey gSa] èkkjk 25 esa fuÆn"V fof'k"V O;fä;ksa ds fy, ;k mudh vksj

ls] èkkjk 24 ds [kaM ¼viii½ ds varxZr buiqV lsok forjd ds :i esa iath—r gksuk visf{kr gksxk vkSj ,sls

chtdks ds lacaèk esa buiqV dj izR;; forfjr djsxkA

¼2½ buiqV lsok forjd] mlds }kjk çkIr chtdksa ij çHkkfjr jkT; dj ;k ,dh—r dj ds izR;;

dks] ftlesa èkkjk 9 dh mièkkjk ¼3½ ;k mièkkjk ¼4½ ds varxZr dj ds mn~xzg.k ds vèkhu lsokvksa ds lacaèk esa

jkT; ;k ,dh—r dj dk izR;; lfEefyr gS] forfjr djsxk] ftldk Hkqxrku mä buiqV lsok forjd ds

:i esa mlh jkT; esa iath—r fdlh fof'k"V O;fä }kjk fd;k tkrk gS] ,slh jhfr ls] ,sls le; ds Hkhrj

vkSj ,sls çfrcaèkksa vkSj 'krks± ds vèkhu jgrs gq,] tSlk fd fu/kkZfjr fd;k tkrk gSA

¼3½ jkT; dj dk izR;; jkT; dj ;k ,dh—r dj ds :i esa rFkk ,dh—r dj dks ,dh—r dj ;k

jkT; dj ds :i esa] buiqV dj izR;; dh jkf'k okys nLrkost tkjh djds] ,slh jhfr ls forfjr fd;k

tk,xk] tSlk fd fu/kkZfjr fd;k tkrk gSAÞ

10- èkkjk 21 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 21 esa] Þèkkjk 73 ;k èkkjk 74ß 'kCnksa vkSj

vadksa ds i'pkr~ Þ;k èkkjk 74dß 'kCnksa] vadksa vkSj v{kjksa dks var%LFkkfir fd;k tk,xkA

11- èkkjk 30 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 30 dh mi&èkkjk ¼2½ esa] ijarqd i”pkr~]

fuEufyf[kr ijarqd dks vr%LFkkfir fd;k tk,xk] vFkkZr~%&

Þvkxs ;g Hkh micaf/kr gS fd iathdj.k ds fujlu dks okil ysuk ,slh 'krks± vkSj çfrcaèkksa ds vèkhu gksxk]

tks fu/kkZfjr fd, tk,aAÞ

12- èkkjk 31 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 31 esa] &

¼d½ mièkkjk ¼3½ ds [kaM ¼p½ esa] **èkkjk 9 ds** 'kCnksa vkSj vad ds i'pkr~] ÞfuèkkZfjr vofèk ds Hkhrjß 'kCnksa

dks var%LFkkfir fd;k tk,xk(

¼[k½ [kaM ¼N½ ds i'pkr~ fuEufyf[kr Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~%&

4

DELHI GAZETTE : EXTRAORDINARY

PART IV]

Li"Vhdj.k] & [kaM ¼p½ ds ç;kstukFkZ] ÞvkiwÆrdrkZ tks iath—r ugÈ gSÞ vfHkO;fDr esa og vkiwÆrdrkZ

'kkfey gksxk tks dsoy] èkkjk 51 ds varxZr dj dh dVkSrh ds ç;kstu ds fy, iath—r gSA*

13- èkkjk 35 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 35 dh mièkkjk ¼6½ esa] Þèkkjk 73 ;k èkkjk

74ß 'kCnksa vkSj vadksa ds i'pkr~ Þ;k èkkjk 74dß 'kCnksa] vadksa vkSj v{kjksa dks var%LFkkfir fd;k tk,xkA

14- èkkjk 39 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 39 esa] mièkkjk ¼3½ ds LFkku ij]

fuEufyf[kr mièkkjk dks çfrLFkkfir fd;k tk,xk] vFkkZr~%&

Þ¼3½ èkkjk 51 ds varxZr lzksr ij dj dVkSrh djus ds fy, visf{kr çR;sd iath—r O;fä dks çR;sd

dSysaMj ekg ds fy, ml ekg ds nkSjku dh xà dVkSfr;ksa dh fooj.kh dks ,sls çi= vkSj rjhds ls rFkk

fuèkkZfjr le; ds Hkhrj bysDVª‚fud :i ls çLrqr djuk gksxk%

c'krsZ fd mä iath—r O;fä çR;sd dSysaMj ekg ds fy, fooj.kh çLrqr djsxk] pkgs mä ekg ds nkSjku

dksà dVkSrh dh xà gks ;k ugÈ dh xbZ gks(Þ

15- èkkjk 49 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 49 dh mièkkjk ¼8½ ds [kaM ¼x½ esa] Þèkkjk

73 ;k èkkjk 74ß 'kCnksa vkSj vadksa ds i'pkr~ Þ;k èkkjk 74dß 'kCnksa] vadksa vkSj v{kjksa dks var%LFkkfir fd;k

tk,xkA

16- èkkjk 50 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 50 dh mièkkjk ¼1½ ds ijUrqd esa] Þèkkjk 73

;k èkkjk 74ß 'kCnksa vkSj vadksa ds i'pkr~ Þ;k èkkjk 74dß var%LFkkfir fd, tk,axsA

17- èkkjk 51 dk la'kksèku% fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 51 dh mièkkjk ¼7½ esa] 'kCn vkSj vad

Þèkkjk 73 ;k èkkjk 74ß ds i'pkr~ 'kCn] vad vkSj v{kj Þ;k èkkjk 74dß 'kCnksa] vadksa vkSj v{kjksa dks var%LFkkfir

fd;k tk,xkA

18- èkkjk 54 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 54 esa] &

¼ad½ mièkkjk ¼3½ ds] nwljs ijarqd dk foyksi fd;k tk,xk(

¼[k½ mièkkjk ¼14½ ds i'pkr~ vkSj Li"Vhdj.k ls iwoZ] fuEufyf[kr mièkkjk dks var%LFkkfir fd;k tk,xk]

vFkkZr~%&

Þ¼15½ bl èkkjk esa fufgr fdlh ckr ds gksrs gq, Hkh] 'kwU; nj okyh eky dh vkiwÆr ds dkj.k vç;qä buiqV

dj izR;; ;k 'kwU; nj okyh eky dh vkiwÆr ds dkj.k Hkqxrku fd, x, ,dh—r dj dh dksà okilh dh

vuqefr ugÈ nh tk,xh] tgka ,slh 'kwU; nj okyh eky dh vkiwÆr fu;kZr 'kqYd ds vèkhu gSAß

19- èkkjk 61 dk la'kksèku % fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 61 dh mièkkjk ¼3½ esa] Þèkkjk 73 ;k èkkjk

74ß 'kCnksa vkSj vadksa ds i'pkr~ Þ;k èkkjk 74dß 'kCnkas] vadksa vkSj v{kjksa dks var%LFkkfir fd;k tk,xkA

20- èkkjk 62 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 62 dh mièkkjk ¼1½ esa] Þèkkjk 73 ;k èkkjk

74ß 'kCnksa vkSj vadksa ds i'pkr~ Þ;k èkkjk 74dß 'kCnkas] vadksa vkSj v{kjksa dks var%LFkkfir fd;k tk,xkA

21- èkkjk 63 dk la'kksèku% fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 63 esa] Þèkkjk 73 ;k èkkjk 74ß 'kCnksa vkSj

vadksa ds i'pkr~ Þ;k èkkjk 74dß 'kCnkas] vadksa vkSj v{kjksa dks var%LFkkfir fd;k tk,xkA

22- èkkjk 64 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 64 esa] mi&èkkjk ¼2½ esa] Þèkkjk 73 ;k èkkjk

74ß 'kCnksa vkSj vadksa ds i'pkr~ Þ;k èkkjk 74dß 'kCnkas] vadksa vkSj v{kjksa dks var%LFkkfir fd;k tk,xkA

23- èkkjk 65 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 65 dh mièkkjk ¼7½ esa] Þèkkjk 73 ;k èkkjk

74ß 'kCnksa vkSj vadksa ds i'pkr~ Þ;k èkkjk 74dß 'kCnkas] vadksa vkSj v{kjksa dks var%LFkkfir fd;k tk,xkA

24- èkkjk 66 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 66 esa] mi&èkkjk ¼6½ esa] Þèkkjk 73 ;k èkkjk

74ß 'kCnksa vkSj vadksa ds i'pkr~ Þ;k èkkjk 74dß 'kCnkas] vadksa vkSj v{kjksa dks var%LFkkfir fd;k tk,xkA

25- èkkjk 70 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 70 esa] mi&èkkjk ¼1½ ds i'pkr]

fuEufyf[kr mi&èkkjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%&

Þ¼1d½ mièkkjk ¼1½ ds varxZr cqyk, x, lHkh O;fä] ;k rks Lo;a ;k fdlh çkfèk—r çfrfufèk }kjk] tSlk

fd ,slk vfèkdkjh funs'k ns] mifLFkr gksus ds fy, ckè; gksaxs vkSj bl çdkj mifLFkr gksus okyk O;fä ijh{kk

[PART IV

DELHI GAZETTE : EXTRAORDINARY

5

ds nkSjku lR; dFku izdV djsxk ;k c;ku nsxk ;k ,sls nLrkost vkSj vU; phtsa çLrqr djsxk] ftudh

vko';drk gksAß

26- èkkjk 73 esa la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 73 esa] &

¼i½ lhekar 'kh"kZd esa] Þdj dk fuèkkZj.kß 'kCnksa ds i'pkr~] ÞfoÙkh; o"kZ 2023&24 rd dh vofèk ls lacafèkrß

'kCnksa vkSj vadksa dks var%LFkkfir fd;k tk,xk(

¼ii½ mièkkjk ¼11½ ds i'pkr~] fuEufyf[kr mièkkjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%&

Þ¼12½ bl èkkjk ds çkoèkku foÙkh; o"kZ 2023&24 rd dh vofèk ls lacafèkr dj ds fuèkkZj.k gsrq ykxw

gksaxsAß

27- èkkjk 74 esa la'kksèku% fnYyh eky ,oa lsok vfèkfu;e dh èkkjk 74 esa]&

¼i½ lhekar 'kh"kZd esa] Þdj dk fuèkkZj.kß 'kCnksa ds i'pkr~] ÞfoÙkh; o"kZ 2023&24 rd dh vofèk ls lacafèkrß

'kCnksa vkSj vadksa dks var%LFkkfir fd;k tk,xk(

¼ii½ mièkkjk ¼11½ ds i'pkr~ vkSj Li"Vhdj.k 1 ds iwoZ fuEufyf[kr mièkkjk dks var%LFkkfir fd;k tk,xk]

vFkkZr~%&

Þ¼12½ bl èkkjk ds çkoèkku foÙkh; o"kZ 2023&24 rd dh vofèk ls lacafèkr dj ds fuèkkZj.k ds

fy, ykxw gksaxsAß

¼iii½ Li"Vhdj.k 2 dk foyksi fd;k tk,xkA

28- uà èkkjk 74d dk lfEeyu % ÞfoÙkh; o"kZ 2024&25 ls lacafèkr fdlh Hkh dkj.k ls Hkqxrku u fd, x, ;k

de Hkqxrku fd, x, ;k xyr rjhds ls okil fd, x, ;k xyr rjhds ls çkIr ;k mi;ksx fd, x, buiqV

dk izR;; dk fuèkkZj.kAÞ

fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 74 ds i'pkr~ fuEufyf[kr èkkjk dks vr%LFkkfir fd;k tk,xk]

vFkkZr~%&

Þ74d- ¼1½ tgka leqfpr vfèkdkjh dks ;g çrhr gksrk gS fd dksà dj ugÈ pqdk;k x;k gS ;k de pqdk;k

x;k gS ;k xyrh ls okil fd;k x;k gS] ;k tgka buiqV dj izR;; dk xyr rjhds ls ykHk mBk;k x;k gS

;k mldk mi;ksx fd;k x;k gS] ogka og ml O;fä dks uksfVl nsxk ftl ij dj dk Hkqxrku ugÈ fd;k x;k

gS ;k ftldk de Hkqxrku fd;k x;k gS ;k ftls okilh xyrh ls dh xà gS] ;k ftlus buiqV dj izR;; dk

xyr rjhds ls ykHk mBk;k gS ;k mldk mi;ksx fd;k gS] rFkk mlls dkj.k crkus dh vis{kk djsxk fd og

uksfVl esa fuÆn"V jkf'k dk Hkqxrku èkkjk 50 ds varxZr ml ij ns; C;kt vkSj bl vfèkfu;e ;k blds

varxZr cuk, x, fu;eksa ds çkoèkkuksa ds varxZr thoar tqekZuk ds lkFk D;ksa u djs %

c'krsZ fd dksà uksfVl tkjh ugÈ fd;k tk,xk] ;fn dj dk Hkqxrku ugÈ fd;k x;k gS ;k de Hkqxrku fd;k

x;k gS ;k xyrh ls okil fd;k x;k gS ;k tgka buiqV dj izR;; dk xyr rjhds ls ykHk mBk;k x;k gS

;k foÙkh; o"kZ esa mi;ksx fd;k x;k gS] og ,d gtkj #i;s ls de gSA

¼2½ leqfpr vfèkdkjh mièkkjk ¼1½ ds varxZr ml foÙkh; o"kZ gsrq okÆ"kd fooj.kh çLrqr djus dh fu;r frfFk

ls c;kyhl ekg ds Hkhrj uksfVl tkjh djsxk] ftlls dj dk Hkqxrku ugÈ fd;k x;k gS ;k de Hkqxrku

fd;k x;k gS ;k buiqV dj izR;; dk xyr rjhds ls ykHk mBk;k x;k gS ;k mi;ksx fd;k x;k gS ;k xyr

izfrnk; dh frfFk ls c;kyhl ekg ds Hkhrj uksfVl tkjh djsxkA

¼3½ tgka mièkkjk ¼1½ ds varxZr fdlh vofèk ds fy, uksfVl tkjh fd;k x;k gS] ogka leqfpr vfèkdkjh dj

ls çHkk;Z O;fä ij mièkkjk ¼1½ ds varxZr vkus okyh vofèk ls fHkUu ,slh vofèk ds fy, u pqdk, x, dj ;k

de pqdk, x, dj ;k xyrh ls okil fd, x, dj ;k xyr rjhds ls fy, x, buiqV dj izR;; ;k

mi;ksx fd, x, buiqV dj izR;; ds C;kSjs varÆo"V djrs gq, ,d fooj.k fu’ikfnr dj ldsxkA

¼4½ ,sls dFku dh rkehy mièkkjk ¼1½ ds varxZr ,sls O;fä ij uksfVl dh rkehy le>h tk,xh] c'krsZ fd

mièkkjk ¼1½ ds varxZr vkus okyh dj vofèk;ksa ls fHkUu ,slh dj vofèk;ksa ds fy, ftu vkèkkjksa ij fo”okl

fd;k x;k gS os ogh gSa tks iwoZ uksfVl esa mfYyf[kr gSaA

6

DELHI GAZETTE : EXTRAORDINARY

PART IV]

¼5½ ml ekeys esa tqekZuk tgka dksà dj dk Hkqxrku ugÈ fd;k x;k gS ;k de Hkqxrku fd;k x;k gS ;k

xyrh ls okil dj fn;k x;k gS] ;k tgka buiqV dj izR;; dk xyr rjhds ls ykHk mBk;k x;k gS ;k

mldk mi;ksx fd;k x;k gS] &

¼i½ dj ls cpus ds fy, èkks[kkèkM+h ;k tkucw>dj xyr c;ku ;k rF;ksa dks fNikus ds dkj.k ds vykok]

fdlh Hkh dkj.k ls yxk;k x;k tqekZuk ,sls O;fä ls ns; dj ds nl çfr'kr ;k nl gtkj #i;s ds cjkcj

gksxk] tks Hkh vfèkd gks(

¼ii½ dj ls cpus ds fy, èkks[kkèkM+h ;k tkucw>dj xyr c;ku ;k rF;ksa dks fNikus ds dkj.k yxk;k x;k

tqekZuk ,sls O;fä ls ns; dj ds cjkcj gksxkA

¼6½ leqfpr vfèkdkjh] dj ls çHkk;Z O;fä }kjk fd, x, vH;kosnu] ;fn dksà gks] ij fopkj djus ds i'pkr~]

,sls O;fä ls ns; dj] C;kt vkSj 'kkfLr dh jkf'k fuèkkZfjr djsxk vkSj vkns'k tkjh djsxkA

¼7½ leqfpr vfèkdkjh mièkkjk ¼2½ esa fofuÆn"V uksfVl tkjh djus dh frfFk ls ckjg ekg ds Hkhrj mièkkjk ¼6½

ds varxZr vkns'k tkjh djsxkA

c”krsZ fd] tgka leqfpr vfèkdkjh fuÆn"V vofèk ds Hkhrj vkns'k tkjh djus esa leFkZ ugÈ gS] ogka vk;qä]

;k vk;qä }kjk çkfèk—r dksà vfèkdkjh tks leqfpr vfèkdkjh ls jSad esa ofj"B gS] Çdrq fnYyh dj ds la;qä

vk;qä ds jSad ls uhps dk ugÈ gS] mièkkjk ¼6½ ds varxZr vkns'k tkjh djus esa foyac ds dkj.kksa dks è;ku esa

j[krs gq,] ftUgsa fuÆn"V vofèk dh lekfIr ls iwoZ fyf[kr :i esa ntZ fd;k tk,xk] mä vofèk dks vfèkdre

Ng ekg ds fy, vkxs c<+k ldsxkA

¼8½ tgka fdlh us dj Hkqxrku ugha fd;k gS ;k de Hkqxrku fd;k gS ;k xyrh ls okil fd;k x;k gS] ;k

tgka èkks[kkèkM+h ;k dj ls cpus ds fy, tkucw>dj xyr c;ku ;k rF;ksa dks fNikus ds vykok fdlh vU;

dkj.k ls buiqV dj izR;; dk xyr rjhds ls ykHk mBk;k x;k gS ;k mldk mi;ksx fd;k x;k gS] ogka dj

ls çHkk;Z O;fä]&

¼i½ mièkkjk ¼1½ ds varxZr lwpuk dh rkehy ls iwoZ] ,sls dj ds vius Lo;a ds fuèkkZj.k ;k leqfpr

vfèkdkjh }kjk fuèkkZj.k fd, x, dj ds vkèkkj ij èkkjk 50 ds varxZr ns; C;kt lfgr dj dh jkf”k dk

Hkqxrku djsxk vkSj ,sls Hkqxrku dh fyf[kr lwpuk leq fpr vfèkdkjh dks nsxk vkSj leqfpr vfèkdkjh] ,slh

lwpuk çkIr gksus ij] bl vfèkfu;e ;k blds vèkhu cuk, x, fu;eksa ds micaèkksa ds vèkhu lanÙk dj ;k ns;

fdlh 'kkfLr ds lacaèk esa] ;FkkfLFkfr] mièkkjk ¼1½ ds varxZr dksà lwpuk ;k mièkkjk ¼3½ ds vèkhu dksbZ fooj.k

rkehy ugÈ djsxk(

¼ii½ dkj.k crkvks uksfVl tkjh gksus ds lkB fnu ds Hkhrj èkkjk 50 ds varxZr ns; C;kt lfgr mä

dj dk Hkqxrku djsa] vkSj ,slk djus ij dksà tqekZuk ns; ugÈ gksxk vkSj mä uksfVl ds lacaèk esa lHkh

dk;Zokfg;ka lekIr ekuh tk,axhA

¼9½ dj ls çHkk;Z O;fä] tgka fdlh dj dk Hkqxrku ugha fd;k x;k gS ;k de Hkqxrku fd;k gS ;k xyrh ls

okil fd;k x;k gS ;k tgka buiqV dj izR;; dk xyr rjhds ls ykHk mBk;k x;k gS ;k èkks[kkèkM+h ds dkj.k

mi;ksx fd;k x;k gS] ;k dj ls cpus ds fy, tkucw>dj xyr c;ku fn;k x;k gS ;k rF;ksa dks fNik;k

x;k gS] &

¼i½ mièkkjk ¼1½ ds varxZr lwpuk dh rkehy ls iwoZ] èkkjk 50 ds vèkhu ns; C;kt lfgr dj dh jkf”k

vkSj ,sls dj ds vius Lo;a ds fuèkkZj.k ;k leqfpr vfèkdkjh }kjk fuèkkZj.k fd, x, dj ds vkèkkj ij ,sls

dj ds iaæg çfr'kr ds lerqY; 'kkfLr dk Hkqxrku djsxk vkSj ,sls Hkqxrku dh fyf[kr lwpuk leqfpr

vfèkdkjh dks nsxk vkSj leqfpr vfèkdkjh] ,slh lwpuk çkIr gksus ij] bl vfèkfu;e ;k blds varxZr cuk,

x, fu;eksa ds micaèkksa ds vèkhu bl çdkj Hkqxrku fd, x, dj ;k ns; fdlh 'kkfLr ds lacaèk esa mièkkjk ¼1½

ds vèkhu dksbZ lwpuk rkehy ugÈ djsxk(

¼ii½ èkkjk 50 ds varxZr ns; C;kt lfgr mä dj rFkk ,sls dj ds iPphl çfr'kr ds lerqY; 'kkfLr

dk Hkqxrku uksfVl tkjh gksus ds lkB fnuksa ds Hkhrj djsxk] vkSj ,slk djus ij mä uksfVl ds lacaèk esa lHkh

dk;Zokfg;ka lekIr le>h tk,axh(

¼iii½ èkkjk 50 ds varxZr ml ij ns; C;kt lfgr dj rFkk ,sls dj ds ipkl çfr'kr ds lerqY;

'kkfLr dk Hkqxrku vkns'k dh lwpuk ds lkB fnuksa ds Hkhrj djsxk vkSj ,slk djus ij mä uksfVl ds lacaèk esa

lHkh dk;Zokfg;ka lekIr le>h tk,axhA

[PART IV

DELHI GAZETTE : EXTRAORDINARY

7

¼10½ tgka leqfpr vfèkdkjh dh ;g er gS fd mièkkjk ¼8½ ds [kaM ¼i½ ;k mièkkjk ¼9½ ds [kaM ¼i½ ds varxZr

lanÙk jkf”k okLro esa ns; jkf”k ls de gS] ogka og ,slh jkf”k ds lacaèk esa] tks okLro esa ns; jkf”k ls de gS]

mièkkjk ¼1½ esa ;Fkk micafèkr uksfVl tkjh djus dh dk;Zokgh djsxkA

¼11½ mièkkjk ¼8½ ds [kaM ¼i½ ;k [kaM ¼ii½ esa fufgr fdlh ckr ds gksrs gq, Hkh] mièkkjk ¼5½ ds [kaM ¼i½ ds

varxZr “kkfLr ns; gksxk] tgka Lo&fuèkkZfjr dj dh dksà jkf'k ;k dj ds :i esa ,df=r dksà jkf'k ,sls dj

ds Hkqxrku dh fu;r frfFk ls rhl fnu dh vofèk ds Hkhrj Hkqxrku ugÈ dh xà gSA

¼12½ bl èkkjk ds çkoèkku foÙkh; o"kZ 2024&25 ls lacafèkr dj ds fuèkkZj.k ds fy, ykxw gksaxsA

Li"Vhdj.k 1-& bl èkkjk ds ç;kstukFkZ] &

¼i½

Þmä uksfVl ds lacaèk esa lHkh dk;Zokfg;kaß vfHkO;fDr esa èkkjk 132 ds varxZr dk;Zokfg;ka

'kkfey ugÈ gksaxh(

¼ii½ tgka ,d gh dk;Zokgh ds varxZr dj dk Hkqxrku djus ds fy, mÙkjnk;h eq[; O;fä vkSj

dqN vU; O;fä;ksa dks uksfVl tkjh fd;k tkrk gS] rFkk eq[; O;fä ds fo:) ,slh

dk;Zokgh bl èkkjk ds rgr lekIr gks xà gS] rks èkkjk 122 vkSj 125 ds varxZr tqekZus dk

Hkqxrku djus ds fy, mÙkjnk;h lHkh O;fä;ksa ds fo:) dk;Zokgh lekIr gks xà ekuh

tkrh gSA

Li"Vhdj.k 2-& bl vfèkfu;e ds ç;kstukFkZ] vfHkO;fä ÞneuÞ dk vfHkizk; rF;ksa ;k lwpuk dh

xSj&?kks"k.kk ls gS] ftls ,d dj ;ksX; O;fä dks bl vfèkfu;e ;k blds varxZr cuk, x, fu;eksa ds

varxZr çLrqr fooj.kh] fooj.k] fjiksVZ ;k fdlh vU; nLrkost ;k leqfpr vfèkdkjh }kjk fyf[kr :i

esa ekaxs tkus ij dksà tkudkjh çLrqr djus esa foQyrk esa ?kksf"kr djus dh vko';drk gksrh gSA

29- èkkjk 75 esa la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 75 esa] &

¼ad½ mièkkjk ¼1½ esa] Þèkkjk 74ß 'kCn vkSj vad ds i'pkr~ Þ;k èkkjk 74d dh mièkkjk ¼2½ vkSj ¼7½ß 'kCnksa]

dks"Bdksa] vadksa vkSj v{kj dks var%LFkkfir fd;k tk,xk(

¼[k½ mièkkjk ¼2½ ds i'pkr~ fuEufyf[kr mièkkjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%&

Þ¼2d½ tgka dksà vihyh; çkfèkdkjh ;k vihyh; U;k;kfèkdj.k ;k U;k;ky; bl fu"d"kZ ij igqaprk gS

fd èkkjk 74d dh mièkkjk ¼5½ ds [kaM ¼ii½ ds varxZr tqekZuk bl dkj.k ls nh?kZdkfyd ugÈ gS fd dj

ls cpus ds fy, èkks[kkèkM+h ;k tkucw>dj xyr c;ku ;k rF;ksa dks fNikus ds vkjksi ml O;fä ds

fo:) lkfcr ugÈ gq, gSa] ftls uksfVl tkjh fd;k x;k Fkk] rks ,sls O;fä }kjk èkkjk 74d dh mièkkjk

¼5½ ds [kaM ¼i½ ds varxZr tqekZuk ns; gksxkAß

¼x½ mièkkjk ¼10½ ds LFkku ij fuEufyf[kr mièkkjk dks çfrLFkkfir fd;k tk,xk] vFkkZr~%&

Þ¼10½ ;fn vkns'k èkkjk 73 dh mièkkjk ¼10½ ;k èkkjk 74 dh mièkkjk ¼10½ ;k èkkjk 74d dh mièkkjk ¼7½

esa fofuÆn"V vofèk ds Hkhrj tkjh ugÈ fd;k tkrk gS] rks U;k;fu.kZ;u dk;Zokgh lekIr ekuh tk,xhAß

¼?k½ mièkkjk ¼11½ esa] Þèkkjk 74ß 'kCn vkSj vad ds i'pkr~ Þ;k èkkjk 74d dh mièkkjk ¼7½ß 'kCnksa] dks"Bdksa]

vadksa vkSj v{kj dks var%LFkkfir fd;k tk,xk(

¼M-½ mièkkjk ¼12½ esa] Þèkkjk 73 ;k èkkjk 74ß 'kCnksa vkSj vadksa ds i'pkr~ Þ;k èkkjk 74dß 'kCnksa] vadksa vkSj

v{kj dks var%LFkkfir fd;k tk,xk(

¼p½ mièkkjk ¼13½ esa] Þèkkjk 73 ;k èkkjk 74ß 'kCnksa vkSj vadksa ds i'pkr~ Þ;k èkkjk 74dß 'kCnksa] vadksa vkSj

v{kj dks var%LFkkfir fd;k tk,xkA

30- èkkjk 104 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 104 dh mièkkjk ¼1½ ds] Li"Vhdj.k esa]

Þèkkjk 74ß 'kCn vkSj vad ds i'pkr~ Þ;k èkkjk 74d dh mièkkjk ¼2½ vkSj ¼7½ß 'kCnksa] dks"Bdksa] vadksa vkSj v{kj

dks var%LFkkfir fd;k tk,xkA

31- èkkjk 107 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 107 esa]&

¼d½ mièkkjk ¼6½ ds] [kaM ¼[k½ esa] ÞiPphlß 'kCn ds LFkku ij] Þchlß 'kCn dks çfrLFkkfir fd;k tk,xk(

8

DELHI GAZETTE : EXTRAORDINARY

PART IV]

¼[k½ mièkkjk ¼11½ ds nwljs ijarqd esa] Þèkkjk 73 ;k èkkjk 74ß 'kCnksa vkSj vadksa ds i'pkr~ Þ;k èkkjk 74dß

'kCnksa] vadksa vkSj v{kj dks var%LFkkfir fd;k tk,xkA

32- èkkjk 109 dk çfrLFkkiu % fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 109 ds LFkku ij] fuEufyf[kr èkkjk

dks çfrLFkkfir fd;k tk,xk] vFkkZr~%&

Þ109- vihyh; U;k;kfèkdj.k vkSj mldh ihBksa dk xBu

bl vè;k; ds micaèkksa ds vèkhu jgrs gq,] dsaæh; eky ,oa lsok dj vfèkfu;e ds varxZr xfBr eky ,oa

lsok dj vihyh; U;k;kfèkdj.k] bl vfèkfu;e ds varxZr vihyh; çkfèkdkjh ;k iqujh{k.k çkfèkdkjh }kjk

ikfjr vkns'kksa ds fo#) vihyksa dh lquokà gsrq vihyh; U;k;kfèkdj.k gksxkAÞ

33- èkkjk 112 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 112 esa] &

¼d½ fnukad 01 vxLr] 2024 ls izHkkoh mièkkjk ¼1½ esa] Þml frfFk ls ftldks og vkns'k ftlds fo#)

vihy dh tkuh gS] vihy djus okys O;fä dks lalwfpr fd;k tkrk gSß 'kCnksa ds i'pkr~ Þ;k og frfFk]

tks ljdkj }kjk] ifj"kn~ dh vuq”kalkvksa ij] bl vfèkfu;e ds varxZr vihyh; U;k;kfèkdj.k ds le{k

vihy nkf[ky djus ds fy, vfèklwfpr dh tk,] tks Hkh ckn esa gksß 'kCnksa dks var%LFkkfir fd;k tk,xk(

¼[k½ fnukad 1 vxLr] 2024 ls mièkkjk ¼3½ esa] Þml frfFk ls ftldks mä vkns'k ikfjr fd;k x;k gSß 'kCnksa

ds i'pkr~] Þ;k og frfFk] tks ljdkj }kjk] ifj"kn~ dh vuq”kalkvksa ij] bl vfèkfu;e ds varxZr vihyh;

U;k;kfèkdj.k ds le{k vkosnu nkf[ky djus ds ç;kstukFkZ vfèklwfpr dh tk,] tks Hkh ckn esa gksß 'kCnksa

dks var%LFkkfir fd;k tk,xk(

¼x½ mièkkjk ¼6½ esa] Þmièkkjk ¼I½ esa fuÆn"V vofèk dh lekfIr ds i'pkrß 'kCnksa] dks"Bdksa vkSj vad ds i'pkr]

Þ;k mièkkjk ¼3½ esa fuÆn"V vofèk dh lekfIr ds i'pkr rhu ekg ds Hkhrj vkosnu nkf[ky djus dh

vuqKk nsxkß 'kCnksa] dks"Bdksa vkSj vad dks var%LFkkfir fd;k tk,xk(

¼?k½ mièkkjk ¼8½ ds [kaM ¼[k½ esa&

¼i½ Þchl çfr'krÞ 'kCnksa ds LFkku ij Þnl çfr'krÞ 'kCnksa dks çfrLFkkfir fd;k tk,xkA

¼ii½ Þipkl djksM+ #i,Þ 'kCnksa ds LFkku ij Þchl djksM+ #i,Þ 'kCnksa dks çfrLFkkfir fd;k tk,xkA

34- èkkjk 122 dk la'kksèku% fnukad 1 vDVwcj] 2023 ls izHkkoh] fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 122

esa] mi&èkkjk ¼1[k½ esa] Þdksà Hkh bysDVª‚fud okf.kT; v‚ijsVj tksß 'kCnksa ds LFkku ij] Þdksà Hkh bysDVª‚fud

okf.kT; v‚ijsVj] tks èkkjk 52 ds varxZr lzksr ij dj ,d= djus ds fy, mÙkjnk;h gSß 'kCnksa vkSj vadksa dks

çfrLFkkfir fd;k tk,xkA

35- ubZ èkkjk 122d dk lfEeyu % fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 122 ds i'pkr~ fuEufyf[kr èkkjk

dks vr%LFkkfir fd;k tk,xk] vFkkZr~%&

Þ122d- ¼1½ bl vfèkfu;e esa fufgr fdlh ckr ds gksrs gq, Hkh] tgka dksà O;fä] tks ,sls eky ds

fofuekZ.k esa yxk gqvk gS ftlds lacaèk esa e'khuksa ds iathdj.k ls lacafèkr dksà fo'ks"k çfØ;k èkkjk 148 ds

varxZr vfèklwfpr dh xà gS] mä fo'ks"k çfØ;k dk mYya?ku djrk gS] rks ogka og vè;k; XV ;k bl

vè;k; ds fdlh vU; micaèkksa ds vèkhu mlds }kjk lanÙk ;k ns; fdlh 'kkfLr ds vfrfjä] bl çdkj

iath—r u dh xà çR;sd e'khu ds fy, ,d yk[k #i, dh jkf”k ds cjkcj 'kkfLr dk Hkqxrku djus ds

fy, mRrjnk;h gksxkA

¼2½ mièkkjk ¼1½ ds varxZr 'kkfLr ds vfrfjä] çR;sd e'khu tks bl çdkj iath—r ugÈ gS] tCrh vkSj

vfèkgj.k ds fy, mRrjnk;h gksxh%

c”krsZ fd ,slh e'khu ogka tCr ugÈ dh tk,xh tgka &

¼d½ bl çdkj yxkbZ xbZ “kkfLr dk Hkqxrku vnk dj fn;k x;k gS( vkSj

¼[k½ ,slh e'khu dk iathdj.k “kkfLr ds vkns'k dh lwpuk çkIr gksus ds rhu fnu ds Hkhrj fo'ks"k çfØ;k

ds vuqlkj fd;k x;k gSA

[PART IV

DELHI GAZETTE : EXTRAORDINARY

9

36- èkkjk 127 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 127 esa] Þèkkjk 73 ;k èkkjk 74ß “kCnksa vkSj

vadksa ds i'pkr~ Þ;k èkkjk 74dß “kCnksa] vadks vkSj v{kj dks var%LFkkfir fd;k tk,xkA

37- uà èkkjk 128d dk lfEeyu% ÞdqN dj vofèk;ksa ds fy, èkkjk 73 ds varxZr mBkà xà ekaxksa ls lacafèkr C;kt

;k “kkfLr nksuksa dh NwVA

fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 128 ds i'pkr~] fuEufyf[kr èkkjk dks vr%LFkkfir fd;k

tk,xk] vFkkZr~%&

Þ128d ¼1½ bl vfèkfu;e esa fufgr fdlh çfrdwy ckr ds gksrs gq, Hkh] tgka dj dh dksà jkf'k fdlh

,sls O;fä }kjk ns; gS tks fuEufyf[kr ds vuqlkj dj ls çHkk;Z gS] &

¼ad½ èkkjk 73 dh mièkkjk ¼1½ ds varxZr tkjh fd;k x;k uksfVl ;k èkkjk 73 dh mièkkjk ¼3½ ds

varxZr tkjh fd;k x;k fooj.k] rFkk tgka èkkjk 73 dh mièkkjk ¼9½ ds varxZr dksà vkns'k tkjh

ugÈ fd;k x;k gS( ;k

¼[k½ èkkjk 73 dh mièkkjk ¼9½ ds varxZr ikfjr vkns'k] vkSj tgka èkkjk 107 dh mièkkjk ¼11½ ;k èkkjk

108 dh mièkkjk ¼1½ ds èkkjk 73 dh dksà vkns'k ikfjr ugÈ fd;k x;k gS( ;k

¼x½ /kkjk 107 dh mièkkjk ¼11½ ;k èkkjk 108 dh mièkkjk ¼1½ ds varxZr ikfjr vkns'k] vkSj tgka èkkjk

113 dh mièkkjk ¼1½ ds varxZr dksà vkns'k ikfjr ugÈ fd;k x;k gS]

fnukad 01 tqykÃ] 2017 ls 31 ekpZ] 2020 ;k mlds fdlh Hkkx dh vofèk ls lacafèkr] vkSj mä O;fä]

;FkkfLFkfr] [kaM ¼d½] [kaM ¼[k½ ;k [kaM ¼x½ esa fuÆn"V uksfVl ;k dFku ;k vkns'k ds vuqlkj ns; dj dh

laiw.kZ jkf'k] ifj"kn~ dh vuq”kalkvksa ij ljdkj }kjk vfèklwfpr frfFk dks ;k mlls igys Hkqxrku djrk gS]

rks èkkjk 50 ds varxZr dksà C;kt vkSj bl vfèkfu;e ds varxZr “kkfLr ns; ugÈ gksxh vkSj mä uksfVl

;k vkns'k ;k dFku ds lacaèk esa lHkh dk;Zokfg;ka] ;FkkfLFkfr] ,slh 'krks± ds vèkhu] tks fuèkkZfjr dh tk

ldrh gSa] lekIr ekuh tk,axh%

c”krsZ fd tgka èkkjk 74 dh mièkkjk ¼1½ ds varxZr dksà uksfVl tkjh fd;k x;k gS] vkSj èkkjk 75 dh

mièkkjk ¼2½ ds micaèkksa ds vuqlkj vihy çkfèkdkjh ;k vihy U;k;kfèkdj.k ;k fdlh U;k;ky; ds funZs'kksa

ds vuqlj.k esa leqfpr vfèkdkjh }kjk dksà vkns'k ikfjr fd;k tkrk gS ;k ikfjr fd;k tkuk visf{kr gS]

ogka mä uksfVl ;k vkns'k] ;FkkfLFkfr] bl mièkkjk ds [kaM ¼d½ ;k [kaM ¼[k½ esa fuÆn"V uksfVl ;k

vkns'k ekuk tk,xk%

vkxs ;g Hkh micaf/kr gS fd bl mièkkjk ds varxZr dk;Zokgh dk lekiu] mu ekeyksa esa tgka [kaM ¼[k½

;k [kaM ¼x½ esa fuÆn"V vkns'k ds fo:) ;k vihyh; çkfèkdkjh ;k vihyh; U;k;kfèkdj.k ;k igys ijarqd

esa fuÆn"V U;k;ky; ds funsZ'kksa ds fo:) èkkjk 107 dh mièkkjk ¼3½ ds varxZr ;k èkkjk 112 dh mièkkjk

¼3½ ds varxZr vkosnu nkf[ky fd;k tkrk gS ;k èkkjk 117 dh mièkkjk ¼1½ ds varxZr ;k èkkjk 118 dh

mièkkjk ¼1½ ds varxZr dsaæh; dj ds vfèkdkjh }kjk vihy nkf[ky dh tkrh gS ;k tgka èkkjk 108 dh

mièkkjk ¼1½ ds varxZr dksà dk;Zokgh vkjaHk dh tkrh gS] bl 'krZ ds vèkhu gksxk fd mä O;fä vihyh;

çkfèkdkjh ;k vihyh; U;k;kfèkdj.k ;k U;k;ky; ;k iqujh{k.k çkfèkdkjh ds vkns'k ds vuqlkj ns; dj dh

vfrfjä jkf'k dk Hkqxrku mä vkns'k dh frfFk ls rhu ekg ds Hkhrj djrk gS] tSlk Hkh ekeyk gks] %

vkxs ;g Hkh micaf/kr gS fd tgka C;kt vkSj tqekZuk igys gh pqdk;k tk pqdk gS] ogka mldh okilh

miyCèk ugÈ gksxhA

¼2½ mièkkjk ¼1½ esa fufgr dksà Hkh ckr xyr izfrnk; ds dkj.k O;fä }kjk ns; fdlh Hkh jkf'k

ds lacaèk esa ykxw ugÈ gksxhA

¼3½ mièkkjk ¼1½ esa fufgr dksà ckr mu ekeyksa ds lacaèk esa ykxw ugÈ gksxh tgka mä O;fä }kjk

nkf[ky] dh xà vihy ;k fjV ;kfpdk] ;FkkfLFkfr] vihy çkfèkdkjh ;k vihy U;k;kfèkdj.k ;k fdlh

U;k;ky; ds le{k yafcr gS vkSj mä O;fä }kjk mièkkjk ¼1½ ds varxZr vfèklwfpr frfFk dks ;k

mlls iwoZ okil ugÈ yh xà gSA

¼4½ bl vfèkfu;e esa fufgr fdlh ckr ds gksrs gq, Hkh] tgka mièkkjk ¼1½ ds varxZr fofuÆn"V

fdlh jkf”k dk Hkqxrku dj fn;k x;k gS vkSj dk;Zokgh mä mièkkjk ds varxZr lekIr le>h tkrh

10

DELHI GAZETTE : EXTRAORDINARY

PART IV]

gS] ogka èkkjk 107 dh mièkkjk ¼1½ ;k èkkjk 112 dh mièkkjk ¼1½ ds varxZr dksà vihy] ;FkkfLFkfr]

mièkkjk ¼1½ ds [kaM ¼[k½ ;k [kaM ¼x½ esa fuÆn"V fdlh vkns'k ds fo#) ugÈ gksxhA

38- èkkjk 171 dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 171 esa] &

¼d½ mièkkjk ¼2½ esa] fuEufyf[kr ijarqd vkSj Li"Vhdj.k dks var%LFkkfir fd;k tk,xk] vFkkZr~%&

*c'krsZ fd ljdkj] ifj"kn~ dh vuq”kalkvksa ij vfèklwpuk }kjk] og frfFk fuÆn"V djs] ftlls mä

çkfèkdkjh bl ckr dh tkap ds fy, dksà vuqjksèk Lohdkj ugÈ djsxk fd D;k fdlh iath—r O;fä }kjk

çkIr buiqV dj izR;; ;k dj dh nj esa deh ds ifj.kkeLo:i okLro esa mlds }kjk vkiwÆr dh xÃ

eky ;k lsokvksa ;k nksuksa dh dher esa dksà lekuqikfrd deh vkà gSA

Li"Vhdj.k-&&bl mièkkjk ds ç;kstukFkZ] Þijh{k.k gsrq vuqjksèkÞ dk vfHkizk; vkosnd }kjk nkf[ky

fyf[kr vkosnu ls gksxk] ftlesa ;g ijh{k.k djus dk vuqjksèk fd;k x;k gks fd D;k fdlh iath—r

O;fä }kjk çkIr buiqV dj izR;; ;k dj dh nj esa deh ds ifj.kkeLo:i okLro esa mlds }kjk vkiwÆr

dh xà eky ;k lsokvksa ;k nksuksa dh dher esa lekuqikfrd deh vkà gSA

¼[k½ Li"Vhdj.k dks mlds Li"Vhdj.k 1 ds :i esa iqu% la[;kafdr fd;k tk,xk vkSj bl çdkj iqu%

la[;kafdr Li"Vhdj.k 1 ds i'pkr~] Li"Vhdj.k dks var%LFkkfir fd;k tk,xk] vFkkZr~%&

Li"Vhdj.k 2-&bl èkkjk ds ç;kstukFkZ] ÞçkfèkdkjhÞ vfHkO;fDr esa Þvihy U;k;kfèkdj.kÞ Hkh 'kkfey gksxkA*

39- vuqlwph III dk la'kksèku% fnYyh eky ,oa lsok dj vfèkfu;e dh vuqlwph III esa] ifjPNsn 8 ds i”pkr~ vkSj

Li"Vhdj.k 1 ls iwoZ] fuEufyf[kr ifjPNsn dks vr%LFkkfir fd;k tk,xk] vFkkZr%&

Þ9- lg&chek le>kSrksa esa çeq[k chekdrkZ vkSj lg&chekdrkZ }kjk chfer O;fä dks la;qä :i ls çnku dh

xà chek lsokvksa ds fy, çeq[k chekdrkZ }kjk lg&chek çhfe;e ds vkoaVu dh xfrfofèk bl 'krZ ds vèkhu

gS fd çeq[k chekdrkZ chfer O;fä }kjk Hkqxrku dh xà çhfe;e dh laiw.kZ jkf'k ij dsaæh; dj] jkT; dj]

la?k jkT; {ks= dj vkSj ,dh—r dj dk Hkqxrku djrk gSA

10- chekdrkZ }kjk iqucÊekdrkZ dks nh tkus okyh lsok,a] ftuds fy, chekdrkZ }kjk iqucÊekdrkZ dks Hkqxrku

fd, x, iqucÊek çhfe;e ls vèkh{k.k deh'ku ;k iqucÊek deh'ku dkVk tkrk gS] bl 'krZ ds vèkhu fd

dsaæh; dj] jkT; dj] la?k jkT; {ks= dj vkSj ,dh—r dj dk Hkqxrku chekdrkZ }kjk iqucÊekdrkZ dks ns;

ldy iqucÊek çhfe;e ij fd;k tkrk gS] ftlesa mä vèkh{k.k deh'ku ;k iqucÊek deh'ku 'kkfey gSAÞ

40- leLr Hkqxrku fd, x, dj ;k okil fd, x, buiqV dj izR;; dh dksà okilh ugÈ dh tk,xh] tks fd

ml le; Hkqxrku ugÈ fd;k x;k gksrk ;k okil ugÈ fd;k x;k gksrk] ;fn èkkjk 7 lHkh egRoiw.kZ le;ksa ij

ykxw gksrhA

jhrs'k flag] iz/kku lfpo

DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS

NOTIFICATION

Delhi, the 19th August, 2025

F. No. 14 (101)/LA/2025/jtsecylaw/631-640—The following Act of the Legislative Assembly of the

National Capital Territory of Delhi received the assent of the Lt. Governor of Delhi on the 19^th August, 2025 and is

hereby published for general information.

THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2025

(DELHI ACT No. 05 OF 2025)

(As passed by the Legislative Assembly of the National Capital Territory of Delhi on 08th August, 2025).

[19^th August, 2025]

An Act to 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-Sixth Year of

the Republic of India as follows:-

1. Short title and commencement: - (i) This Act may be called the Delhi Goods and Services (Amendment)

Act, 2025.

[PART IV

DELHI GAZETTE : EXTRAORDINARY

11

(ii) Section 2 to41of 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 2:- In the Delhi Goods and Services Tax Act, 2017(hereinafter referred to as Delhi

Goods and Services Tax Act), in section 2, for clause (61), the following clause shall be substituted, namely:–

‘(61) “Input Service Distributor” means an office of the supplier of goods or services or both

which receives tax invoices towards the receipt of input services, including invoices in respect of

services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct

persons referred to in section 25, and liable to distribute the input tax credit in respect of such

invoices in the manner provided in section 20;’.

3. Amendment of Section 9: In the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as the

Delhi Goods and Services Tax Act), in section 9, in sub section (1), after the words “alcoholic liquor for

human consumption”, the words “and un-denatured extra neutral alcohol or rectified spirit used for

manufacture of alcoholic liquor, for human consumption “shall be inserted.

4. Amendment of Section 10: In section 10 of the Delhi Goods and Services Tax Act, in sub-section (5), after

the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be

inserted.

5. Insertion of New Section 11A: After section 11 of the Delhi Goods and Services Tax Act, the following

section shall be inserted namely:-

“11A. Notwithstanding anything contained in this Act, if the Government is satisfied that–

(a) a practice was, or is, generally prevalent regarding levy of state tax (including non-levy thereof) on any

supply of goods or services or both; and

(b) Such supplies were, or are, liable to,-

(i) state tax, in cases where according to the said practice, state tax was not, or is not being, levied, or

(ii) a higher amount of state tax than what was, or is being, levied, in accordance with the said practice,

the Government may, on the recommendation of the Council, by notification in the Official Gazette, direct

that the whole of the state tax payable on such supplies, or, as the case may be, the state tax in excess of that

payable on such supplies, but for the said practice, shall not be required to be paid in respect of the supplies on

which the state tax was not, or is not being levied, or was, or is being, short- levied, in accordance with the

said practice.”.

6. Amendment of Section 13:- In section 13 of the Delhi Goods and Services Tax Act, in sub-section (3),-

(i)

in clause (b), for the words “by the supplier:”, the words “by the supplier, in cases where invoice is

required to be issued by the supplier; or” shall be substituted;

(ii)

after clause (b), the following clause shall be inserted, namely:-

“(c) thedate of issue of invoice by the recipient, in cases where invoice is to be issued by the

recipient:”;

(iii)

in the first proviso, after the words, brackets and letter “or clause (b)”, the words, brackets and letter

“or clause (c)” shall be inserted.

7. Amendment of Section 16: In section16 of theDelhiGoods and Services Tax Act, with effect from the 1^st day

of July, 2017,after sub-section (4), the following sub-sections shall be inserted, namely:-

(5)Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for

supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-

21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed

upto the thirtieth day of November, 2021.

(6) Where registration of a registered person is cancelled under section 29 and subsequently the

cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by

the Appellate Authority or the Appellate Tribunal or court and where availment of input tax credit in respect

of an invoice or debit note was not restricted under sub-section (4) on the date of order of cancellation of

registration, the said person shall be entitled to take the input tax credit in respect of such invoice or debit

note for supply of goods or services or both, in a return under section 39,-

(i)

filed upto thirtieth day of November following the financial year to which such invoice or

debit note pertains or furnishing of the relevant annual return, whichever is earlier; or

12

DELHI GAZETTE : EXTRAORDINARY

PART IV]

(ii)

for the period from the date of cancellation of registration or the effective date of

cancellation of registration, as the case may be, till the date of order of revocation of

cancellation of registration, where such return is filed within thirty days from the date of

order of revocation of cancellation of registration,

Whichever is later.”.

8. Amendment of Section 17-In section 17 of the Delhi Goods and Services Tax Act, in sub-section (5), in

clause (i), for the words and figures “sections 74, 129 and 130”, the words and figures “section 74 in respect

of any period up to Financial Year 2023-24” shall be substituted.

9. Substitution of section 20.-. For section 20 of the Delhi Goods and Services Tax Act, the following section

shall be substituted, namely: ––

“20. (1) Any office of the supplier of goods or services or both which receives tax

invoices towards the receipt of input services, including invoices in respect of services liable to tax

under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to

in section 25, shall be required to be registered as Input Service Distributor under clause (viii) of

section 24 and shall distribute the input tax credit in respect of such invoices.

(2) The Input Service Distributor shall distribute the credit of state tax or integrated tax

charged on invoices received by him, including the credit of state or integrated tax in respect of

services subject to levy of tax under sub-section (3) or sub-section (4) of section 9 paid by a

distinct person registered in the same State as the said Input Service Distributor, in such manner,

within such time and subject to such restrictions and conditions as may be prescribed.

(3) The credit of state tax shall be distributed as state tax or integrated tax and integrated

tax as integrated tax or state tax, by way of issue of a document containing the amount of input tax

credit, in such manner as may be prescribed.”.

10. Amendment of section 21: In section 21 of the Delhi Goods and Services Tax Act, after the words and figures

“section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.

11. Amendment of section 30: In section 30 of the Delhi Goods and Services Tax Act, in sub- section (2), after the

proviso, the following proviso shall be inserted, namely:-

“Provided further that such revocation of cancellation of registration shall be subject to such

conditions and restrictions, as may be prescribed.”.

12. Amendment of section 31: In section 31 of the Delhi Goods and Services Tax Act, -

(a) in sub-section (3), in clause (f), after the words and figure “of section 9 shall”, the words “,within the

period as may be prescribed,” shall be inserted;

(b) after clause (g), the following Explanation shall be inserted, namely:-

‘Explanation,- For the purposes of clause (f), the expression “supplier who is not registered” shall

include the supplier who is registered solely for the purpose of deduction of tax under section 51.’.

13. Amendment of section 35: In section 35 of the Delhi Goods and Services Tax Act, in sub-section (6), after the

words and figures “section 73 or section 74”, thewords, figures and letter “or section 74A” shall be inserted.

14. Amendment of section 39: In section 39 of the Delhi Goods and Services Tax Act, for sub-section (3), the

following sub-section shall be substituted, namely: -

“(3) Every registered person required to deduct tax at source under section 51 shall electronically

furnish a return for every calendar month of the deductions made during the month in such form and manner

and within such time as may be prescribed:

Provided that the said registered person shall furnish a return for every calendar month whether or

not any deductions have been made during the said month.”.

15. Amendment of section 49: In section 49 of the Delhi Goods and Services Tax Act, in sub – section (8), in

clause (c), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A”

shall be inserted.

16. Amendment of section 50: In section 50 of the Delhi Goods and Services tax Act, in sub-section (1), in the

proviso, after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A”

shall be inserted.

[PART IV

DELHI GAZETTE : EXTRAORDINARY

13

17. Amendment of section 51: In section 51 of the Delhi Goods and Services Tax Act, in sub-section (7), after the

words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.

18. Amendment of section 54: In section 54 of the Delhi Goods and Services Tax Act, -

(a) in sub – section (3), the second proviso shall be omitted;

(b) after sub-section (14) and before the Explanation, the following sub-section shall be inserted, namely: -

“(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on

account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods

shall be allowed where such zero rated supply of goods is subjected to export duty.”.

19. Amendment of section 61: In section 61 of the Delhi Goods and Services Tax Act, in sub-section (3), after the

words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.

20. Amendment of section 62: In section 62 of the Delhi Goods and Services Tax Act, in sub-section (1), after the

words and figures “Section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.

21. Amendment of section 63: In section 63 of the Delhi Goods and Services Tax Act, after the words and figures

“Section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.

22. Amendment of section 64: In section 64 of the Delhi Goods and Services Tax Act, in sub-section (2), after the

words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.

23. Amendment of section 65: In section 65 of the Delhi Goods and Services Tax Act, in sub-section (7), after the

words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.

24. Amendment of section 66: In section 66 of the Delhi Goods and Services Tax Act, in sub-section (6), after the

words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.

25. Amendment of section 70: In section 70 of the Delhi Goods and Services Tax Act, after sub-section (1), the

following sub-section shall be inserted, namely:-

“(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by

an authorised representative, as such officer may direct, and the person so appearing shall state the

truth during examination or make statement or produce such documents and other things as may be

required.”.

26. Amendment in section 73: In section 73 of the Delhi Goods and Services Tax Act, -

(i)

in the marginal heading, after the words “Determination of tax”, the words and figures “,

pertaining to the period upto Financial Year 2023-24,” shall be inserted:

(ii)

after sub-section (11), the following sub-section shall be inserted, namely:-

“(12) The provisions of this section shall be applicable for determination of tax pertaining

to the period upto Financial Year 2023-24.”.

27. Amendment in section 74: In section 74 of the Delhi Goods and Services Act,-

(i)

in the marginal heading, after the words “Determination of tax”, the words and figures “,

pertaining to the period upto Financial Year 2023-24,” shall be inserted;

(ii)

after sub-section (11) and before Explanation 1, the following sub-section shall be inserted,

namely:-

“(12) The provisions of this section shall be applicable for determination of tax pertaining

to the period upto Financial Year 2023-24,”.

(iii)

the Explanation 2 shall be omitted.

28. Insertion of new section 74A “Determination of tax not paid or short paid or erroneously refunded or input tax

credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onwards.”

After section 74 of the Delhi Goods and Services Tax Act, the following section shall be inserted, namely:-

“74A. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously

refunded, or where input tax credit has been wrongly availed or utilised, he shall serve notice on the person

chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has

erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause

14

DELHI GAZETTE : EXTRAORDINARY

PART IV]

as to why he should not pay the amount specified in the notice along with interest payable thereon under

section 50 and a penalty liveableunder the provisions of this Act or the rules made thereunder:

Provided that no notice shall be issued, if the tax which has not been paid or short paid or erroneously

refunded or where input tax credit has been wrongly availed or utilised in a financial year is less than one

thousand rupees.

(2) The proper officer shall issue the notice under sub-section (1) within forty-two months from the due date

for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit

wrongly availed or utilised relates to or within forty two months from the date of erroneous refund.

(3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a

statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit

wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person

chargeable with tax.

(4) The service of such statement shall be deemed to be service of notice on such person under sub-section

(1), subject to the condition that the grounds relied upon for such tax periods other than those covered under

sub-section (1) are the same as are mentioned in the earlier notice.

(5) The penalty in case where any tax which has not been paid or short paid or erroneously refunded, or where

input tax credit has been wrongly availed or utilised,-

(i) for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade

tax, shall be equivalent to ten per cent of tax due from such person or ten thousand rupees, whichever is

higher;

(ii) for the reason of fraud or any wilful-misstatement or suppression of facts to evade tax shall be equivalent

to the tax due from such person.

(6) The proper officer shall, after considering the representation, if any, made by the person chargeable with

tax, determine the amount of tax, interest and penalty due from such person and issue an order.

(7) The proper officer shall issue the order under sub-section (6) within twelve months from the date of

issuance of notice specified in sub-section (2):

Provided that where the proper officer is not able to issue the order within the specified period, the

Commissioner, or an officer authorised by the Commissioner senior in rank to the proper officer but not below

the rank of Joint Commissioner of Delhi Tax, may, having regard to the reasons for delay in issuance of the

order under sub-section (6), to be recorded in writing, before the expiry of the specified period,extend the said

period further by a maximum of six months.

(8) The person chargeable with tax where any tax has not been paid or short paid or erroneously refunded, or

where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or

any wilful-misstatement or suppression of facts to evade tax, may,-

(i) before service of notice under sub-section (1), pay the amount of tax along with interest payable

under section 50 of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the

proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of

such information shall not serve any notice under sub-section (1) or the statement under sub-section (3), as the

case may be, in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules

made thereunder;

(ii) pay the said tax along with interest payable under section 50 within sixty days of issue of show

cause notice, and on doing so, no penalty shall be payable and all proceedings in respect of the said notice

shall be deemed to be concluded.

(9) The person chargeable with tax, where any tax has not been paid or short paid or erroneously refunded or

where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful-misstatement or

suppression of facts to evade tax, may,-

(i) Before service of notice under sub-section (1), pay the amount of tax along with interest payable

under section 50 and a penalty equivalent to fifteen percent. of such tax on the basis of his own

ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper

officer in writing of such payment, and the proper officer, on receipt of such information, shall not

serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the

provisions of this Act or the rules made thereunder;

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15

(ii) pay the said tax along with interest payable under section 50 and a penalty equivalent to twenty-

five percent of such tax within sixty days of issue of the notice, and on doing so, all proceedings in

respect of the said notice shall be deemed to be concluded;

(iii) pay the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty

percent. of such tax within sixty days of communication of the order, and on doing so, all

proceedings in respect of the said notice shall be deemed to be concluded.

(10) Where the proper officer is of the opinion that the amount paid under clause (i) of sub-section (8) or

clause (i) of sub-section (9) falls short of the amount actually payable, he shall proceed to issue the notice as provided

for in sub-section (1) in respect of such amount which falls short of the amount actually payable.

(11) Notwithstanding anything contained in clause (i) or clause (ii) of sub-section (8), penalty under clause

(i) of sub-section (5) shall be payable where any amount of self-assessed tax or any amount collected as tax has not

been paid within a period of thirty days from the due date of payment of such tax.

(12) The provisions of this section shall be applicable for determination of tax pertaining to the Financial

Year 2024-25 onwards.

Explanation 1.- For the purposes of this section, -

(i)

the expression “all proceedings in respect of the said notice” shall not include proceedings

under section 132;

(ii)

where the notice under the same proceedings is issued to the main person liable to pay tax

and some other persons, and such proceedings against the main person have been

concluded under this section, the proceedings against all the persons liable to pay penalty

under section 122 and 125 are deemed to be concluded.

Explanation 2.- For the purposes of this Act, the expression “suppression” shall mean non-

declaration of facts or information which a taxable person is required to declare in the return,

statement, report or any other document furnished under this Act or the rules made thereunder, or

failure to furnish any information on being asked for, in writing, by the proper officer.

29. Amendment in section 75: In section 75 of Delhi Goods and Services Tax Act, -

(a) in sub-section (1), after the word and figures “section 74”, the words, brackets, figures and letter “or sub-

sections (2) and (7) of section 74A” shall be inserted;

(b) after sub-section (2), the following sub-section shall be inserted, namely: -

“(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under

clause (ii) of sub-section (5) of section 74A is not sustainable for the reason that the charges of fraud or

any wilful-misstatement or suppression of facts to evade tax has not been established against the person

to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of sub-

section (5) of section 74A.”,

(c) for sub-section (10), the following sub-section shall be substituted, namely:-

“(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued

within the period specified in sub-section (10) of section 73 or in sub-section (10) of section 74 or in

sub-section (7) of section 74A.”;

(d)

in sub-section (11), after the word and figures “section 74”, the words, brackets, figures and letter

“or sub-section (7) of section 74A” shall be inserted;

(e) in sub-section (12), after the words and figures “section 73 or section 74”, the words, figures and letter

“or section 74A”, shall be inserted;

(f) in sub-section (13), after the words and figures “section 73 or section 74”, the words, figures and letter

“or section 74A” shall be inserted.

30. Amendment of section 104: In section 104 of the Delhi Goods and Services Tax Act, in sub-section (1), in the

Explanation, after the word and figures “section 74”, the words, brackets, figures and letter “or sub-section (2)

and (7) of section 74A” shall be inserted.

31. Amendment of section 107: In section 107 of the Delhi Goods and Services Tax Act,-

(a) in sub-section (6), in clause (b), for the word “twenty five”, the word “twenty” shall be substituted;

(b) in sub-section (11), in the second proviso, after the words and figures “section 73 or section 74”, the

words, figures and letter “or section 74A” shall be inserted.

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DELHI GAZETTE : EXTRAORDINARY

PART IV]

32. Substitution of section 109: For section 109 of the Delhi Goods and Services Tax Act, the following section

shall be substituted, namely: ––

. "109. Constitution of Appellate Tribunal and Benches thereof

Subject to the provisions of this Chapter, the Goods and Services Tax Appellate Tribunal constituted under the

Central Goods and Services Tax Act shall be the Appellate Tribunal for hearing appeals against the orders

passed by the Appellate Authority or the Revisional Authority under this Act.".

33. Amendment of section 112: In section 112 of the Delhi Goods and Services Tax Act, -

(a) with effect from the 1^st day of August, 2024, in sub-section (1), after the words “from the date on which

the order sought to be appealed against is communicated to the person preferring the appeal”, the words “;

or the date, as may be notified by the Government, on the recommendations of the Council, for filing

appeal before the Appellate Tribunal under this Act, whichever is later.” shall be inserted;

(b) with effect from the 1^st day of August, 2024, in sub-section (3), after the words “from the date on which

the said order has been passed”, the words “; or the date, as may be notified by the Government, on the

recommendations of the council, for the purpose of filing application before the Appellate Tribunal under

this Act, whichever is later,” shall be inserted;

(c) in sub-section (6), after the words, brackets and figure “after the expiry of the period referred to in sub-

section (I)”, the words bracket and figure “or permit the filing of an application within three months after

the expiry of the period referred to in sub-section (3)” shall be inserted;

(d) in sub- section (8), in clause (b)-

(i)

for the words “twenty per cent.”, the words “ten per cent.” shall be substituted.

(ii) for the words “fifty crore rupees”, the word “twenty crore rupees” shall be substituted.

34. Amendment of section 122: In section 122 of the Delhi Goods and Services Tax Act, with effect from the 1^st

day of October, 2023, in sub-section (1B), forthe words “Any electronic commerce operator who”, the words

and figures “Any electronic commerce operator, who is liable to collect tax at source under section 52,” shall be

substituted.

35. Insertion of new Section 122A:After section 122 of the Delhi Goods and Services Tax Act, the following

section shall be inserted, namely:––

“122A. (1) Notwithstanding anything contained in this Act, where any person, who is engaged in

the manufacture of goods in respect of which any special procedure relating to registration of

machines has been notified under section 148, acts in contravention of the said special procedure, he

shall, in addition to any penalty that is paid or is payable by him under Chapter XV or any other

provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees for

every machine not so registered.

(2) In addition to the penalty under sub-section (1), every machine not so registered shall be

liable for seizure and confiscation:

Provided that such machine shall not be confiscated where––

(a)The penalty so imposed is paid; and

(b) The registration of such machine is made in accordance with the special procedure

within three days of the receipt of communication of the order of penalty.”.

36. Amendment of section 127: In section 127 of the Delhi Goods and Services Tax Act, after the words and

figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.

37. Insertion of new section 128A “Waiver of interest or penalty of both relating to demands raised under

section 73, for certain tax periods.

After section 128 of the Delhi Goods and Services Tax Act, the following section shall be inserted, namely:-

“128A. (1) Not withstanding anything to the contrary contained in this Act, where any amount of tax is

payable by a person chargeable with tax in accordance with, –

(a) A notice issued under sub-section (1) of section 73 ora statement issued under sub-section (3)

of section 73, and where no order under sub-section (9) of section 73 has been issued; or

(b) An order passed under sub-section (9) of section 73, and where no order under sub-section (11)

of section 107 or sub-section (1) of section 108 has been passed; or

[PART IV

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17

(c) An order passed under sub-section (11) of section 107 or sub-section (1) of section 108, and

where no order under sub-section (1) of section 113 has been passed,

pertaining to the period from 1^st July, 2017 to 31^st March, 2020, or a part thereof, and the said person pays the

full amount of tax payable as per the notice or statement or the order referred to in clause (a), clause (b) or

clause (c), as the case may be, on or before the date, as may be notified by the Government on the

recommendations of the Council, no interest under section 50 and penalty under this Act, shall be payable and

all the proceedings in respect of the said notice or order or statement, as the case may be, shall be deemed to

be concluded, subject to such conditions as may be prescribed:

Provided that where a notice has been issued under sub-section (1) of section 74, and an order is passed or

required to be passed by the proper officer in pursuance of the directions of the Appellate Authority or

Appellate Tribunal or a court in accordance with the provisions of sub-section (2) of section 75, the said

notice or order shall be considered to be a notice or order, as the case may be, referred to in clause (a) or

clause (b) of this sub -section:

Provided further that the conclusion of the proceedings under this sub-section, in cases where an application is

filed under sub-section (3) of section 107 or under sub-section (3) of section 112 or an appeal is filed by an

officer of central tax under sub-section (1) of section 117 or under sub-section (1) of section 118 or where any

proceedings are initiated under sub-section (1) of section 108, against an order referred to in clause (b) or

clause (c) or against the directions of the Appellate Authority or the Appellate Tribunal or the court referred to

in the first proviso, shall be subject to the condition that the said person pays the additional amount of tax

payable, if any, in accordance with the order of the Appellate Authority or the Appellate Tribunal or the court

or the Revisional Authority, as the case may be, within three months from the date of the said order:

Provided also that where such interest and penalty has already been paid, no refund of the same shall be

available.

(2) Nothing contained in sub-section (1) shall be applicable in respect of any amount payable by the

person on account of erroneous refund.

(3) Nothing contained in sub-section (1) shall be applicable in respect of cases where an appeal or

writ petition filed by the said person is pending before Appellate Authority or Appellate Tribunal or a court,

as the case may be, and hasnot been withdrawn by the said person on or before the date notified under sub-

section (1).

(4) Notwithstanding anything contained in this Act, where any amount specified under sub-section

(1) has been paid and the proceedings are deemed to be concluded under the said sub-section, no appeal

under sub-section (1) of section 107 or sub-section (1) of section 112 shall lie against an order referred to in

clause (b) or clause (c) of sub-section (1), as the case may be.”

38. Amendment of section 171: In section 171 of the Delhi Goods and Services Tax Act, -

(a) in sub-section (2), the following proviso and Explanation shall be inserted, namely:-

‘Provided that the Government may by notification, onthe recommendations of the Council, specify the

date fromwhich the said Authority shall not accept any request forexamination as to whether input tax

credits availed by anyregistered person or the reduction in the tax rate have actuallyresulted in a

commensurate reduction in the price of thegoods or services or both supplied by him.

Explanation.––For the purposes of this sub-section, “request for examination” shall mean the written

applicationfiled by an applicant requesting for examination as towhether input tax credits availed by any

registered person orthe reduction in the tax rate have actually resulted in commensurate reduction in the

price of the goods or services or both supplied by him.’;

(b) the Explanation shall be renumbered as Explanation 1 thereof, and after Explanation 1 as so renumbered,

the Explanation shall be inserted, namely:-

‘Explanation 2.––For the purposes of this section, theexpression “Authority” shall include the

“AppellateTribunal”.’.

39. Amendment of Schedule III: In Schedule III to the Delhi Goods and Services tax Act, after paragraph 8 and

before Explanation 1, the following paragraphs shall be inserted, namely:-

“9. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance

services jointly supplied by the lead insurer and the co-insurer to the insured in coinsurance agreementssubject

to the condition that the lead insurer pays the central tax, the state tax, the Union territory tax and the

integrated tax on the entire amount of premium paid by the insured.

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DELHI GAZETTE : EXTRAORDINARY

PART IV]

10. Services by insurer to the reinsurer for which cedingcommission or the reinsurance commission is

deducted fromreinsurance premium paid by the insurer to the reinsurer,subject to the condition that the central

tax, the State tax, theUnion territory tax and the integrated tax is paid by thereinsurer on the gross reinsurance

premium payable by theinsurer to the reinsurer, inclusive of the said cedingcommission or the reinsurance

commission.”.

40. No refundshall be made of all the tax paid or the input tax credit reversed, which would not have been so paid,

or not reversed, had section 7 been in force at all material times.

REETESH SINGH, Principal Secretary

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. GORAKHA NATH

YADAVA

Digitally signed by GORAKHA

NATH YADAVA

Date: 2025.08.22 15:51:52 +05'30'