(cid:315)(cid:175)ೇಷ (cid:170)ಾಜ(cid:205) ಪ(cid:294)(cid:206)(cid:144)ೆ
, 14 , 2021 ( , 23, , ೧೯೪3)
. 771 BENGALURU, TUESDAY, 14, SEPTEMBER, 2021 (BHADRAPADA , 23, SHAKAVARSHA, 1943)
No. 771 ¨sÁUÀ – 4 Part – IVA
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ಕ(cid:3482)(cid:4305)ಟಕ (cid:3692)(cid:3171) ಂ(cid:3500) ((cid:3423)(cid:3455)(cid:3178) ಪ(cid:3378)) (cid:3648)(cid:3474)ಯಕ, 2021
(2021gÀ "zsÁ£À¸À¨s ÉAiÀÄ "zs ÉÃAiÀÄPÀ ¸ÀASÉå-29)
ಕ(cid:3482)(cid:4305)ಟಕ (cid:3692)(cid:3171) ಂ(cid:3500) ಅ(cid:3468)(cid:3483)ಯಮ, 1957(cid:3485)(cid:3180) ಮತ(cid:3176) (cid:3680)(cid:3171) (cid:3423)(cid:3455)(cid:3178) ಪ(cid:3378) (cid:3557)ಡ(cid:3620) ಒಂ(cid:3455) (cid:3648)(cid:3474)ಯಕ.
ಇ(cid:3618)(cid:3189) ಇ(cid:3485)(cid:3180) (cid:3560)ಂ(cid:3458) (cid:3209)(cid:3380)ಬ(cid:3590)ವ ಉ(cid:3458)(cid:3178) ೕಶಗ(cid:3633)(cid:3227)(cid:3228) ಕ(cid:3482)(cid:4305)ಟಕ (cid:3692)(cid:3171) ಂ(cid:3500) ಅ(cid:3468)(cid:3483)ಯಮ, 1957(cid:3485)(cid:3180) (1957ರ ಕ(cid:3482)(cid:4305)ಟಕ ಅ(cid:3468)(cid:3483)ಯಮ 34) ಮತ(cid:3176) (cid:3680)(cid:3171) (cid:3423)(cid:3455)(cid:3178) ಪ(cid:3378) (cid:3557)(cid:3380)(cid:3650)(cid:3455) (cid:3575)ಕ(cid:3176) (cid:3647)(cid:3228)(cid:3590)(cid:3650)ದ(cid:3588)ಂದ;
ಇ(cid:3455) (cid:3542)ರತ ಗಣ(cid:3587)ಜ(cid:3186) ದ ಎಪ(cid:3181) (cid:3428)(cid:3176) ರಡ(cid:3489) ವಷ(cid:4305)ದ(cid:3618)(cid:3189) ಕ(cid:3482)(cid:4305)ಟಕ (cid:3587)ಜ(cid:3186) (cid:3648)(cid:3467)ನ(cid:3569)ಡಲ(cid:3453)ಂದ ಈ (cid:3560)ಂ(cid:3453)(cid:3494)(cid:3428) ಅ(cid:3468)(cid:3483)ಯ(cid:3558)ತ(cid:3647)ಗ(cid:3618):-
1. (cid:3704)(cid:3198)(cid:3193) ಪ(cid:3176) (cid:3713)ಸ(cid:3590) ಮ(cid:3425)(cid:3176) (cid:3497)(cid:3187) (cid:3599)ಭ.- (1) ಈ ಅ(cid:3468)(cid:3483)ಯಮವ(cid:3485)(cid:3180) ಕ(cid:3482)(cid:4305)ಟಕ (cid:3692)(cid:3171) ಂ(cid:3500) ((cid:3423)(cid:3455)(cid:3178) ಪ(cid:3378)) ಅ(cid:3468)(cid:3483)ಯಮ, 2021 ಎಂ(cid:3455) ಕ(cid:3593)ಯತಕ(cid:3161) (cid:3455)(cid:3178) .
(2) ಇ(cid:3455) ಈ (cid:3201)ಡ(cid:3623) (cid:3302)(cid:3588)(cid:3233) ಬರತಕ(cid:3161) (cid:3455)(cid:3178) .
2. ಅ(cid:3485)(cid:3696)(cid:3273)ಯ (cid:3423)(cid:3455)(cid:3178) ಪ(cid:3378).- ಕ(cid:3482)(cid:4305)ಟಕ (cid:3692)(cid:3171) ಂ(cid:3500) ಅ(cid:3468)(cid:3483)ಯಮ, 1957ರ (1957ರ ಕ(cid:3482)(cid:4305)ಟಕ ಅ(cid:3468)(cid:3483)ಯಮ 34) ಅ(cid:3485)(cid:3696)(cid:3273)ಯ 20(cid:3489) ಅ(cid:3485)(cid:3278)(cid:3167) ೕಧದ (2ಎ) (cid:3224)ಡದ(cid:3618)(cid:3189) ನ (ii)(cid:3489) ಉಪ(cid:3224)ಡ ಮ(cid:3425)(cid:3176) ಅದ(cid:3203)(cid:3161) (cid:3704)(cid:3539)(cid:3468)(cid:3693)ದ ನ(cid:3561)(cid:3455)ಗಳ ತ(cid:3590)(cid:3647)ಯ ಈ (cid:3560)ಂ(cid:3453)ನದ(cid:3485)(cid:3180) (cid:3699)(cid:3588)ಸತಕ(cid:3161) (cid:3455)(cid:3178) , ಎಂದ(cid:3593):-
(1)2
| "(iii) ฆಕങౣ ಲ โ ෩ವ౨ ೖൿ ಲౘ งඩಗัಜಂತ ກ ൿ౪ , ಆದฉ ನಲವ౨ ೖൿ ಲౘ งඩಗಳವฉಡ ಮൡ౨ ಅದඝ౬ ಒಳತಂഴ ಇದ౪ ย | ಲ ದ ๕ಕಡ ෩ರರౣ " |
ಉ(cid:3458)(cid:3178) ೕಶಗ(cid:3635) ಮ(cid:3425)(cid:3176) (cid:3197)ರಣಗಳ (cid:3714)(cid:3633)(cid:3203)
2021-22ರ ಆಯವ(cid:3186) ಯ (cid:3542)ಷಣದ(cid:3618)(cid:3189) ನ ಪ(cid:3187) (cid:3692)(cid:3176) ವ(cid:3488)ಯ(cid:3485)(cid:3180) (cid:3302)(cid:3588)(cid:3236)(cid:3633)(cid:3695)(cid:3650)ದ(cid:3197)(cid:3161) (cid:3228) 35 ಲ(cid:3160) (cid:3591)(cid:3497)(cid:3573)ಗ(cid:3635) ಮ(cid:3425)(cid:3176) 45 ಲ(cid:3160) (cid:3591)(cid:3497)(cid:3573)ಗಳ ನ(cid:3380)(cid:3648)ನ (cid:3568)ಲ(cid:3186) ದ ಅ(cid:3497)(cid:3361)(cid:4305)(cid:3563)ಂ(cid:3350)ಗಳ (cid:3566)ದಲ (cid:3491)ೕಂದ(cid:3408)(cid:3233) (cid:3560)(cid:3452)(cid:3187) ಂಕ (cid:3695)ಂಕವ(cid:3485)(cid:3180) ಕ(cid:3378)(cid:3563) (cid:3557)ಡ(cid:3620) (5% (cid:3588)ಂದ 3%(cid:3233)) ಕ(cid:3482)(cid:4305)ಟಕ (cid:3692)(cid:3171) ಂ(cid:3500) ಅ(cid:3468)(cid:3483)ಯಮ, 1957(cid:3485)(cid:3180) (1957ರ ಕ(cid:3482)(cid:4305)ಟಕ ಅ(cid:3468)(cid:3483)ಯಮ 34) ಮತ(cid:3176) (cid:3680)(cid:3171) (cid:3423)(cid:3455)(cid:3178) ಪ(cid:3378) (cid:3557)(cid:3380)(cid:3650)(cid:3455) ಅವಶ(cid:3186) ಕ(cid:3653)ಂ(cid:3455) ಪ(cid:3588)ಗ(cid:3408)(cid:3693)(cid:3458).
ಆದ(cid:3178) (cid:3588)ಂದ ಈ (cid:3648)(cid:3474)ಯಕ.
ಆ(cid:3438)(cid:4305)ಕ (cid:3302)(cid:3170) ಪನ ಪತ(cid:3187)
ಪ(cid:3187) (cid:3692)(cid:3176) (cid:3648)ತ (cid:3662)ಸ(cid:3482)ತ(cid:3185) ಕ ಕ(cid:3187) ಮ(cid:3650) (cid:3572)(cid:3650)(cid:3459) (cid:3713)(cid:3273)(cid:3166) ನ (cid:3653)ಚ(cid:3166) ವ(cid:3485)(cid:3180) ಒಳ(cid:3236)ಂ(cid:3378)(cid:3590)(cid:3650)(cid:3453)ಲ(cid:3189) .
Dgï. C±ÉÆÃPÀ PÀAzÁAiÀÄ ªÀÄAwæ
JA.PÉ. "±Á¯ÁQë PÁAiÀÄðzÀ²ð(¥Àæ) PÀ£ÁðlPÀ "zsÁ£À ¸À¨sÉ3
ಕ(cid:3482)(cid:4305)ಟಕ (cid:3692)(cid:3171) ಂ(cid:3500) ಅ(cid:3468)(cid:3483)ಯಮ, 1957ರ
(1957ರ ಕ(cid:3482)(cid:4305)ಟಕ ಅ(cid:3468)(cid:3483)ಯಮ 34) ಉ(cid:3457)ತ (cid:3542)ಗ
Xxx xxx xxx
ಅ(cid:3485)(cid:3696)(cid:3273)
Xxx xxx xxx
| 20. (1) ಹ౨ ಂತರಣ ಪತ .- 2ඡ ಪ ಕರಣದ (ല) ಘಡದ ෩ಲಕ ಪคූඈ .52ರ ಅലಯย เඌಸมದ ಅಥ฿ เකൟತัಸ มದ ವಛბವൕ෴ಜರದ, ಹ౨ ಂ- ತರಣโ ෴ವ ಸ౷ ൟ౨ ನ ฆಕങౣ ಲ โ ಹ౨ ಂತರಣದ ವ౨ เಷಯ฿ಜංೕ ಆ ಸ ౷ ൡ౨ ಈ ಃಳಡ ನ෩ൽದโಗಳ ಪค෦ൟ ಳಡ ಇದ౪ ฉ.- ( 2) ಕකბಟಕ ම ഖಗಳ ಒഷತನ (ඛბಣ, ฃಟ ವ ವ౩ ಪච ಮൡ౨ ವಛბವൕ ವಧბචಯ ඛತ ಣ) ಅඌඛಯಮ, 1972ರ (1993ರ ಕකბಟಕ ಅඌඛಯಮ, 16) 2ඡ ಪ ಕರಣದ (ಎ) ಘಡದย ಪคූಸมඈ 'ඩ ഡʼ ನ ಆವರಣಃౙ ීಧಪಟౣ ಂ (2ಎ) ಘಡದย ಉว ೕದ ඩ ഡ ನ ಆವರಣಗಳඝ౬ ຄರൡಪല ಅಥ฿ ಕකბಟಕ ಅඩഡ ბ෫ಂഡ ಒഷತನ ಅඌඛಯಮ, 1972ರ (1973ರ ಕකბಟಕ ಅඌඛಯಮ, 17) 3ඡ ಪ ಕರಣದ (ಎ) ಘಡದย ಪคූಸมඈ 'ಅඩഡ ბ෫ಂഡʼ ನ ಆವರಣಃౙ ීಧಪಟౣ ಂ ಸಹ౽ರ ಘൽಂದ ಅಥ฿ ಅದರ ಪರ฿ಜ คನ ವಛბವൕಡ ෴โඃ ກಸคඛಂದ ಕฉಯมಞವ ಒಬ౯ ಪ ವತბಕ, ේยೕಕ ಅಥ฿ ಅไൽ౫ ౽ರඝ ඛವბದ ಹ౨ ಂ-ತರಣದ ෮ದಲ ยತಃౙ ීಧಪಟౣ ฉ, ಸ౷ ൟ౨ ನ ฆಕങౣ ಲ โ ಹ౨ ಂತರಣದ เಷಯ ವ౨ ฿ಜฆತ౨ ං. เ ವರൕ.- (ಎ) "ಆವರಣಗำ" ಎಂದฉ, ේ෦, ಕಟౣ ಡಗಳย ನ เಭ೧ಸมಗದ ൞ಸ౾౨ ಮൡ౨ ನ ಪ ඃಶದย ನ ಪ ರ ඩฤ ಇโಗಳඝ౬ ಒಳತำ ತ౨ ං. ( ) "ಘಟಕ" ಎಂದฉ ತ൞ౙ ಲದย ೦คಯย ฆವ ෴โඃ ౽ඞඛನലಯย ನ ಕಟౣ ಡದ ೕಜචಯ ೪ฃൟಛಜ ಸౘಮ ඩ ඌ౽ರൽಂದ ೪ฃದ ೕಜචಗඝರ฿ಜ ඛბಣ ಡมದ ಅಥ฿ ඛბಣದല ಯย ฆವ ಎಂಬ ෴โඃ ກಸคඛಂದ ಕฉವ ඩ ഡ౺ , ಅඩഡ ბ෫ಂഡ, ವഢರ เූಗ (ങඛ෫ಂഡ ಋ) ಅಥ฿ ෴โඃ ಇತರ ಘಟಕ. | ಲ ದ ๕ಕറ ಐದರౣ ඛ ბಣದ ງತವඝ౬ ಗಣචಡ ಡൿಆಳ ං, ಅโಗಳඝ౬ තಣბ ඛ෦ბತ ಎಂൿ ූเ, තಣბ ඛბಣತಂಡ ඩ ഡ ಗำ ಅಥ฿ ಅඩഡ ბ෫ಂഡ ಗำ ಅಥ฿ ಘಟಕದ ಲ ಃౙ ಸಮකದ ฆಕങౣ ಲ ದ ෬ว 20 (1)ඡ ಅඝ ೕದലಯย ಹ౨ ಂತರಣ฿ඈ ಅඃ ๑ಲౙ |
| () xxx ( 2ಎ) ඩ ഡ ಅಥ฿ ಅඩഡ ბ෫ಂഔನ ෮ದಲ ฃಟಃౙ ීඌದ ಹ౨ ಂತರ ยತเದ౪ ย , ಮൡ౨ ,- (i) ฆಕങౣ ಲ โ ಇಪ౭ ൡ౨ ಲౘಗำ ಅಥ฿ ಇಪ౭ ൡ౨ ಲౘ งඩಗัಜಂತ ಕല෫ ಇದ౪ ย , (ii) ฆಕങౣ ಲ โ ಇಪ౭ ൡ౨ ಲౘ งඩಗัಜಂತ ກ ൿ౪ , ಆದฉ ෩ವ౨ ೖൿ ಲౘ งඩಗಳ ವฉಡ ಮൡ౨ ಅದඝ౬ ಒಳತಂഴ ಇದ౪ ย ( 3) ಂಗิฆ ಅไൽ౫ ඩ ඌ౽ರ ಅඌඛಯಮ, 1976ರ (1976ರ ಕකბಟಕ ಅඌඛಯಮ 12) ಅലಯย ರತ฿ದ ಂಗิฆ ಅไൽ౫ ඩ ඌ౽ರโ, ಕකბಟಕ ಠಹ ಡย ಅඌඛಯಮ, 1962ರ (1963ರ ಕකბಟಕ ಅඌඛಯಮ 10) ಅലಯย ರತ฿ದ ಕකბಟಕ ಠಹ ඛბಣ ಡย ඩ ഔನ ಅಥ฿ ಅඩഡ ბ෫ಂഔನ ಆವರಣಗัಡ ීඌඈ ෴โඃ ಹ౨ ಂ-ತರಣ ಪತ ದ ยತವඝ౬ ಬฉൿಆಟౣ ದ౪ ย . ( 4) ಉಪඛಗಳ ಅඌඛಯಮ, 1956ರ ಪ ಕರಣ 394ರ ಅലಯย ಕ౨ ක ෴ඌ౽ರಣಗำ ಅಥ฿ ඩ ඌ౽ರಗಳ ಅലಯย ]21 ಅಥ฿ ಉಚ ක ෴ಲಯโ ലದ ಒಂൿ ಅඃಶಃౙ ීಧಪഔౣ ದ౪ ฉ. ( i) ൣ ಉಪඛಂൽಡ තರಕ เยೕನವඞ౬ ಒಳತಂഽ ಉಪඛಗಳ เยೕನದ ීಧದย , ( ii)ಉಪඛಯ ඬನฑ ඛბಣ ಅಥ฿ ലಮಜბರ ౬ ීಧದย ,- | ಲ ದ ๕ಕറ ಎರಡರౣ ಲ ದ ๕ಕറ ෩ರರౣ ]22 ಂಕವඝ౬ , ยತದย ನ෩ൽಸมඈ, ಪ ൟಫಲದ ෮ಬಲಞ ಅಥ฿ ಲ ದ ෬ว ಅඝ ೕದ 20ರ (2)ඡ ಘಡದ ಅലಯย ඛದბಷౣ ಪലದ ದರಗಳย ർಯ ಡತಕౙ ൿ౪ : ಪ ฏൡ, ಒಂൿ ಢ ಟ ฃಟ ಒಪ౭ ಂದವඝ౬ ಬฉൿಆಡมದ ෴โඃ ದಭბದย ಮൡ౨ 5ඡ ಅඝ ೕದದ (ലಎ) ನ ಅലಯย ಅಂಥ ಒಪ౭ ಂದಗัಛಜ ಅಗತ ಪലಸมದ ม ඝರ ౣ ಂඬ ಕมಜದ౪ ย ಮൡ౨ ಅಂಥ ಒಪ౭ ಂದದ ಅඝಸರൕಯย ಒಂൿ ಹ౨ ಂತರಣ ಪತ ವඝ౬ ತฆ฿ಯ ಬฉൿ ಆಡมದฉ, ಅಂಥ ಹ౨ ಂತರಣ ಪತ ದ ෬ยನ ಂಕโ ಐವൡ౨ งඩಗಳඝ౬ ෦ೕರತಕౙ ದ౪ ಲ ಅಥ฿ ಹ౨ ಂತರಣ ಪತ ದ ෬ว ർಯ฿ಞವ ಂಕದ ವ ൞ ಸ ಮൡ౨ 5ඡ ಅඝ ೕದದ (ലಎ) ನ ಅലಯย ಭದ ൞ ഩವൕಡಛಜ ಈಛಗศ ಗ ಸมದ ಂಕ ಇವฉಡರย ෴โൿ ಅඌಕ่ೕ ಅದඝ౬ ෦ೕರತಕౙ ದ౪ ಲ . ಕ කბಟಕ ฃಜ ದย ฆವ ಮൡ౨ ವಛბವൕ ಪഷದ ಉಪඛಡ ವಛბಸมದ ವಛბವൕ ഴವ ಉಪඛಯ ಸ ౷ ൟ౨ ನ ฆಕങౣ ಲ ದ ෬ว ๕ಕറ ෩ರರౣ ; ಅಥ฿ เඛಮಯದย ಅಥ฿ ಅನ ൭ ඛೕലದ ಅಥ฿ ງಃ ലದ ฆಗಳ ಒഓౣ ฉ ಲ ದ ๕ಕಡ ಒಂದಃౙ ಸಮකದ ෮ಬಲಞ ಮൡ౨ තರಕ ಉಪඛಯ ದಭბದย ฆಗำ ൣ ಉಪඛಂൽಡ เยೕನತಂലದ౪ ฉ (ಅಥ฿ ರർ౪ ಜದ౪ ฉ) ಮൡ౨ ಅದರ ೯ಡ ಇಂಥ เยೕನಃౙ ಪคಗಣචಯย ฆವ ෮ಬಲಞ ಇๅರಡರย ෴โൿ ກ ೕ ಅದඝ౬ ർಯ ഴโൿ. ಕ කბಟಕ ฃಜ ದย ฆವ ಮൡ౨ ವಛბವൕ ಪഷದ, ಉಪඛಡ ವಛბಸมದ ವಛბವൕ ഴವ ಉಪඛ ಸ ౷ ൟ౨ ನ ฆಕങౣ ಲ ದ ෬ว ๕ಕറ ෩ರರౣ ಅಥ฿ คಸยౣ ಂ ಉಪඛಡ เತคದ ಅಥ฿ ງಃ |
| เ කൟ.- ಅಛค౽ ಹಣ౽ ಮൡ౨ ඬನฑ ರಚච ಡยಯ (.ಐ.ಎෆ.ಆฑ) ಆඃಶಗಳ ಅലಯย ಇತರ ಉಪඛಗูಡච ฌೕಗಗ ಸ౨ ಉಪඛಗಳ เยೕನದ ದಭბದย ( 5)ಅಛค౽ ತ ಗัಡ ීඌದ ಹ౨ ಂತರಣ,- ( i)ಅಛค౽ ತ ಗಳඝ౬ ಚರ ಸ౷ ൡ౨ ಎಂൿ ಪคಗർಗ ( ii)ಅಛค౽ ತ ಗಳඝ౬ ౩ ರಸ౷ ൡ౨ ಎಂൿ ಪคಗർಗ ( 6) ౭ ಷฯ ಪಪბ ๅಕฯ ಡ (ಎ.ඪ.เ) ಅಥ฿ ಅโಗಳඝ౬ ෴โඃ ກಸค ඛಂದ ಕฉಯย, ಭದ ಒದಜವ ಪ ౾ ಯ ීಧ ದย ಭದ ൟೕಕರಣ ಞ ඬನඛბಣ ಮൡ౨ ಭದ ಯ ಬല ಯ ಅಮฤ ೦ค ಅඌඛಯಮ, 2002 ರലಯย ෩ಲಕತბඛಂದ ౷ ೕಕคಸಬർದโಗಳ ವಆഴเಃಡ ීඌದ౪ ฉ. ( 7) ವಛბವೕಯ ಅไൽ౫ ಹಀౙ ಗัಡ ීඌದ ಹ౨ ಂತರಣ ಪತ | ലದ ฆಗಳ ಒഖౣ ಲ ದ ๕ಕಡ ಒಂದಃౙ ಸಮකದ ෮ಬಲಞ ಮൡ౨ ಇದರ ೯ಡ, ಅಂಥ ലಮಜბฑ ಅಥ฿ ඬನฑ ඛბಣಃౙ ർಯ ലದ౪ ย ಪคಗಣචಯย ฆವ ෮ಬಲಞ, ಇๅರಡರย ෴โൿ ກ ೕ ಅൿ. เ ವರൕ.- ಅඝ ೕದ 20 (4)ರ ಉං౪ ೕಶ౽ౙ ಜನ "ฆಗಳ ಒഓౣ ฉ ಲ " ಎಂದฉ ฆಗಳ ෨ಖ ว ಅಥ฿ ฆಕങౣ ಲ , ෴โൿ ກ ೕ ಅൿ. ಸ౷ ൟ ౨ ನ ಪ ൟಫಲ ಅಥ฿ ฆಕങౣ ಲ ದ ๕ಕറ ෩ฆ ෴โൿ ກ ೕ ಅൿ, ಸ౷ ൟ ౨ ನ ಪ ൟಫಲ ಅಥ฿ ฆಕങౣ ಲ ದ ๕ಕറ ಐൿ, ෴โൿ ກ ೕ ಅൿ. ಗ คಷౣ ಒಂൿ ಲౘ งඩಗัಡ ಒಳಪഖౣ ಪ ൟ ಒಂൿ เರ งඩಗำ ಅಥ฿ ಅದರ ූಗಃౙ ಒಂൿ งඩ. ಹ ౨ ಂತರಣದ ವ౨ เಷಯ฿ಜฆವ ಅಂಥ ವಛბವೕಯ ಅไൽ౫ ಹಀౙ ಗัಡ ಅವ౽ಶ ඛೕഴವ ฿ൽ ූಗದ ฆಕങౣ ಲ ಃౙ ಸಮකದ ವಛბವೕಯ ಅไൽ౫ ಹಀౙ ಗಳ ฆಕങౣ ಲ ಅಥ฿ ಅಂಥ ಹ౨ ಂತರಣದ ಪ ൟಫಲ, ಇದರย ෴โൿ ກ ೕ, ಅದರ ෬ว ๕ಕറ ෩ರರౣ |
| ಪฏൡ, 41ඡ ಅඝ ೕದದ (ಇ) ಘಡದ ಅലಯย ಅඃ ಸ౷ ൟ౨ ನ ීಧದย ಮൡ౨ ಅඃ ಪౘ౽ರರ ෩ಲಕ ಮൡ౨ ಅವರ ನഴๅ ಬฉಯมದ ෨ಌ౨ ರක෫ಯ ෬ว ಕ౨ ಂಕವඝ౬ ർಯ ലದ౪ ย , ಅඝ ೕದ 20(7)ರ ಅലಯย ಯ ಹ౨ ಂತರಣದ ෬ว ർಯ ಡಬർದ ಂಕโ ಎರഴ ඞฆ งඩಗಳඝ౬ ෦ೕರತಕౙ ದ౪ ಲ . |
Xxx xxx xxx6
KARNATAKA LEGISLATIVE ASSEMBLY
FIFTEENTH LEGISLATIVE ASSEMBLY
TENTH SESSION
THE KARNATAKA STAMP (AMENDMENT) BILL, 2021
(LA Bill No. 29 of 2021)
A Bill further to amend the Karnataka Stamp Act, 1957.
Whereas it is expedient further to amend the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957), for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Seventy second year of the Republic of India as follows:-
1. Short title and commencement.– (1) This Act may be called the Karnataka Stamp (Amendment) Act, 2021.
(2) It shall come into force at once.
2. Amendment of Schedule.- In the Karnataka Stamp Act, 1957, (Karnataka Act 34 of 1957), in the schedule, in article 20, in clause (2A), after sub- clause (ii) and the entries relating thereto, the following shall be inserted namely:-
| (iii) where the market value of which is above rupees thirty five lakhs but upto and inclusive of forty five lakhs. | three percent of the value |
STATEMENT OF OBJECTS AND REASONS
It is considered necessary further to amend the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) to give effect to the proposal made in the Budget Speech of 2021-22 to reduces the stamp duty (from 5% to 3%) for the first registration of apartments valued between Rupees 35 lakh and Rupees 45 lakh.
Hence the Bill
FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed legislative measure.
R.ASHOKA Minister for Revenue
M.K. VISHALAKSHI Secretary (I/c) Karnataka Legislative Assembly8
ANNEXURE
EXTRACT FROM THE KARNATAKA STAMP ACT, 1957
(Karnataka Act 34 of 1957)
XXX XXX XXX
SCHEDULE
XXX XXX XXX
five percent of the value
20 (1) For Conveyance.- as defined by clause (d) of section 2, not being a transfer charged or exempted under No.52, on the market value of the property which is the subject matter of conveyance.
the same duty as a conveyance under Article 20(1) on the market value equal to the market value of the fully constructed flat or apartment or unit, irrespective of the stage of construction, deeming it as fully constructed (2)Where it relates to instrument of conveyance executed by a promoter, a land owner, or a developer by whatever name called, pertaining to premises of 'Flat' as defined in clause (a) of section 2 of the Karnataka Ownership Flats (Regulation of the Promotion of Construction, Sale, Management and Transfer) Act, 1972 (Karnataka Act 16 of 1973) or 'Apartment' as defined in clause (a) of section 3 of the Karnataka Apartment Ownership Act, 1972 (Karnataka Act 17 of 1973) or transfer of share by or in favour of Co-operative Society or Company pertaining to premises or Unit and the market value of the property which is the subject matter of conveyance.
Explanation:— (a) "Premises" means and includes undivided interest in the land, building and proportionate share in the common areas:
(b) "Unit" includes flat, apartment, tenement, block or any other unit by whatever name called, constructed or under construction in accordance with the sanctioned plan by the authority competent to sanction a building plan under any law for the time being in force:
(c) xxx xxx9
| (2A) where an instrument of conveyance relating to the first sale of flat or apartment, and,- (i) where the market value of which is rupees twenty lakhs or less than twenty lakhs. (ii) (ii) where the market value of which is above rupees twenty lakhs but upto and inclusive of thirty five lakhs. | two percent of the value t hree percent of the value |
(3) Where any instrument of conveyance rates is effected by the Bangalore Development Authority constituted under Bangalore Development Authority Act, 1976 (Karnataka Act 12 of 1976), the Karnataka Housing Board constituted under the Karnataka Housing Board Act, 1962 (Karnataka Act 10 of 1963) pertaining to premises of Flat or Apartment.
The duty shall payble at the specified under clause (2) of Article 20 on the amount or value of consideration as set forth in the instrument: Provided that, in any case where a lease-cum-sale Agreement is executed and is stamped with the advalorem duty required for such agreement under item (da)of Article 5 and in furtherance of such agreement a conveyance is subsequently executed, the duty on such conveyance shall not exceed rupees fifty or the difference of the duty payable on such conveyance and the duty already collected on the security deposit under item (da) of Article 5, whichever is greater.
(4) If relating to an order made by the High Court "or appropriate Tribunals or appropriate Authorities under the Companies Act, 2013", in respect of;
Three percent on the market value of the property of the transferor company, located within the State of Karnataka and transferred to the transferee company;or
(i) Amalgamation of companies, including a subsidiary amalgamating with parent company
An amount equal to one percent of the aggregate value of shares issued or allotted in exchange, or otherwise and in case of subsidiary company, shares merged (or cancelled) with parent company and in addition, the amount of consideration if any, paid for such amalgamation; whichever is higher.
(ii) Reconstruction or Demerger of a company
Three percent on the market value of the property of the transferor company, located within the State of Karnataka, and transferred to the resulting company; or An amount equal to one percent of the aggregate value of shares issued or R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 29710 allotted to the resulting company and in addition, the amount of consideration if any, paid for such demerger or reconstruction;
Whichever is higher.
Explanation :- The term, "aggregate value of shares" for the purpose of Article 20(4) means,the face value of shares or its market value, whichever is higher.
Exemption:- Amalgamation of sick companies with others, under the orders of Board of Industrial Finance and Reconstruction (BIFR)
(5) Conveyance relating to industrial machinery,-
| (i) when industrial machinery is treated as movable property | Three percent of consideration or market value of the property, whichever is higher, |
| (ii) when industrial machinery is treated as immovable property | Five percent of consideration or market value of the property, whichever is higher". |
One rupee for every one thousand rupees or part thereof subject to a maximum of rupees one lakh.
(6) If relating to assignment of receivable by the originator to the special purpose vehicle (SPV), or by whatever name they are called in the process of securitisation under securitisation and reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
(7)Conveyance relating to Transferable Development Rights
Three percent on the market value of the Transferable Development Rights equal to the market value of the corresponding portion of the property leading to such Transferable Development Rights, which is the subject matter of conveyance; or consideration for such conveyance; whichever is higher.
Provided that, if the proper duty is paid under clause(ec) of Article 41 on power of Attorney, executed by and between the same parties and in respect of the same property, then the duty payable on the corresponding conveyance under Article 20(7), shall not exceed rupees two hundred.
XXX XXX XXX