(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
ºÀ¢£ÉÊzÀ£Éà «zsÁ£À¸À¨sÉ
ºÀvÀÛ£Éà C¢üªÉñÀ£À
ಕකბಟಕ පರಸොಗำ ಮൡ౨ ಃಲโ ಇತರ ౽ඞඝ (ಎರಡඡ ൟൿ౪ಪല) เඒಯಕ, 2021
(2021gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-31)
ಕකბಟಕ පರಸොಗಳ ಅඌඛಯಮ, 1964 ಮൡ౨ ಕකბಟಕ ನಗರඩยಃಗಳ
ಅඌඛಯಮ, 1976ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല ഴโದ౽ౙಜ ಒಂൿ เඒಯಕ.
ಇย
ಇඝ౬෨ಂං
ಉഴಬฆವ
ಉං౪ೕಶಗัಛಜ
ಕකბಟಕ
පರಸොಗಳ
ಅඌඛಯಮ, 1964 (1964ರ ಕකბಟಕ ಅඌඛಯಮ 22) ಮൡ౨ ಕකბಟಕ ನಗರඩยಃಗಳ
ಅඌඛಯಮ, 1976 (1977ರ ಕකბಟಕ ಅඌඛಯಮ 14) ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല ഴโൿ
ಕ౨฿ಜฆโದคಂದ;
ಇൿ
ූರತ
ಗಣฃಜದ
ಎಪ౭౨ರಡඡ
ವಷბದย
ಕකბಟಕ
ฃಜ
เඋನಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย:-
1. ౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ
පರಸොಗำ ಮൡ౨ ಃಲโ ಇತರ ౽ඞඝ (ಎರಡඡൟൿ౪ಪല) ಅඌඛಯಮ, 2021 ಎಂൿ
ಕฉಯತಕౙൿ౪.
(2) ಇൿ ಈ ಁಡศ ೦คಡ ಬರತಕౙൿ౪.
2. 1964ರ ಕකბಟಕ ಅඌඛಯಮ 22ರ ൟൿ౪ಪല.- ಕකბಟಕ පರಸොಗಳ
ಅඌඛಯಮ, 1964ರย (1964ರ ಕකბಟಕ ಅඌඛಯಮ 22),-
(1) 94ඡ ಪಕರಣದย (1)ඡ ಉಪಪಕರಣದยನ () ಘಡದย,-
¨sÁUÀ – 4
Part – IVA
, 14
, 2021 (
, 23,
, ೧೯೪3)
BENGALURU, TUESDAY, 14, SEPTEMBER, 2021 (BHADRAPADA , 23, SHAKAVARSHA, 1943)
. 773
No. 773
2
(i) “คಡಗಳඝ౬” ಎಂಬ ಪದದ ತฆ฿ಯ “ಅಥ฿ ๑ಲౙವඝ౬” ಎಂಬ ಪದಗಳඝ౬
คಸತಕౙൿ౪; ಮൡ౨
(ii) (xiii)ඡ ಉಪಘಡದย “คಡ” ಎಂಬ ಪದದ ತฆ฿ಯ “ಅಥ฿ ๑ಲౙ” ಎಂಬ
ಪದಗಳඝ౬ คಸತಕౙൿ౪.
(2) 133ඡ ಪಕರಣದย (1) ಮൡ౨ (2)ඡ ಉಪಪಕರಣದย “คಡ” ಎಂಬ ಪದದ
ತฆ฿ಯ “ಅಥ฿ ๑ಲౙ” ಎಂಬ ಪದಗಳඝ౬ คಸತಕౙൿ౪.
3. 1977ರ ಕකბಟಕ ಅඌඛಯಮ 14ರ ൟൿ౪ಪല.- ಕකბಟಕ ನಗರඩยಃಗಳ
ಅඌඛಯಮ, 1976ರย (1977ರ ಕකბಟಕ ಅඌඛಯಮ 14),-
(1) 103ඡ ಪಕರಣದยನ () ಘಡದย,-
(i) “คಡಗಳඝ౬” ಎಂಬ ಪದದ ತฆ฿ಯ “ಅಥ฿ ๑ಲౙವඝ౬” ಎಂಬ ಪದಗಳඝ౬
คಸತಕౙൿ౪; ಮൡ౨
(ii) (vi)ඡ ಉಪಘಡದย “คಡ” ಎಂಬ ಪದದ ತฆ฿ಯ “ಅಥ฿ ๑ಲౙ” ಎಂಬ
ಪದಗಳඝ౬ คಸತಕౙൿ౪.
(2) 134ඡ ಪಕರಣದย,-
(i) ๏ೕბಃಯย “คಡ” ಎಂಬ ಪದದ ತฆ฿ಯ “ಅಥ฿ ๑ಲౙ” ಎಂಬ ಪದಗಳඝ౬
คಸತಕౙൿ౪; ಮൡ౨
(ii) ಪಕರಣದย “คಡ” ಎಂಬ ಪದโ ಬฆವ ಕഷಗಳวม ಅದರ ತฆ฿ಯ “ಅಥ฿
๑ಲౙ” ಎಂಬ ಪದಗಳඝ౬ คಸತಕౙൿ౪.
(3) 135ඡ ಪಕರಣದย (1) ಮൡ౨ (2)ඡ ಉಪಪಕರಣದย “คಡ” ಎಂಬ ಪದದ
ತฆ฿ಯ “ಅಥ฿ ๑ಲౙ” ಎಂಬ ಪದಗಳඝ౬ ಕ౨ ಪತಯಗูಂൽಡ คಸತಕౙൿ౪; ಮൡ౨
(4) 139ඡ ಪಕರಣದย ๏ೕბಃಯย ಮൡ౨ ಪಕರಣದย “คಡ” ಮൡ౨ “คಡಯ” ಎಂಬ
ಪದಗಳ ತฆ฿ಯ “ಅಥ฿ ๑ಲౙ” ಮൡ౨ “ಅಥ฿ ๑ಲౙದ” ಎಂಬ ಪದಗಳඝ౬
ಅඝಕಮ฿ಜ คಸತಕౙൿ౪.
3
ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ
೦ೕฃൡ คಡ ಸರಀ ಮൡ౨ ๅಗಳ คಡಯ ಅലಯย คฆโದคಂದ
ನಗರ ಸ౩ัೕಯ ౩ಗำ ಉർಯ ನಷౣವඝ౬ ಅඝಭเಸඃ ಇฆ๋ ಡฤ ನಗರ
ಸ౩ัೕಯ
౩ಗัಡ
ಅโಗಳ
ಃ౹ೕತ฿ඪ౨ಳಡ
ಬฏಗ
೦ೕฃൡಗಳඝ౬
ඛยโದಃౙ (erect) ಅඝಮൟಯඝ౬ ೪ฆ ഴโದ౽ౙಜ ๑ಲౙವඝ౬ เඌಸฤ
ಅඌ౽ರವඝ౬ ඛೕഴโದಃౙ ಉಪීಧ ಕย౭ಸฤ ಕකბಟಕ පರಸොಗಳ ಅඌඛಯಮ,
1964ඝ౬ (1964ರ ಕකბಟಕ ಅඌඛಯಮ 22) ಮൡ౨ ಕකბಟಕ ನಗರඩยಃಗಳ ಅඌඛಯಮ,
1976ඝ౬ (1977ರ ಕකბಟಕ ಅඌඛಯಮ 14) ൟൿ౪ಪല ഴโൿ ಅವಶಕๅಂൿ
ಪคಗං.
ಆದ౪คಂದ ಈ เඒಯಕ.
ಆ൮ბಕ ೦ౢಪನ ಪತ
ಪ౨เತ ๎ಸකತಕ ಕಮโ ෴โඃ ກನ ๅಚವඝ౬ ಒಳತಂലฆโൽಲ.
J£ï. £ÁUÀgÁdÄ (JA.n.©.)
¥ËgÁqÀ½vÀ, ¸ÀtÚ PÉÊUÁjPÉUÀ¼ÀÄ,
¸ÁªÀðd¤PÀ ªÀ®AiÀÄzÀ PÉÊUÁjPÉUÀ¼À ªÀÄAwæ
JA.PÉ. «±Á¯ÁQë
PÁAiÀÄðzÀ²ð(¥Àæ)
PÀ£ÁðlPÀ «zsÁ£À ¸À¨sÉ
4
ಅඝීಧ
ಕකბಟಕ පರಸොಗಳ ಅඌඛಯಮ, 1964ರ
(1964ರ ಕකბಟಕ ಅඌඛಯಮ ಒ 22) ಉದ౫ೃತ ූಗ
XX XX XX
94. เඌಸಬർದ คಡಗำ.- XX XX XX
() ಈ ಅඌඛಯಮದย ඛൽბಷౣಪലದ ದರಗัಡ ෦ೕರඈ ಈ ಃಳಉಡ ಒಂൿ
෴โඃ ಅಥ฿ ກೋคಡಗಳඝ౬ เඌಸಬൿ.
XX XX XX
(xiii) ෴โඃ ේ෦, ಕಟౣಡ, ತೕഷ, ಪಕರಣ ಪಟ, ಕഖౣ, ಉಬ ಅಥ฿
ರಚචಯ ෬ว ಅಥ฿ ෬ม౯ಗದย ಅಥ฿ ෴โඃ ฿ಹನದ ෬ว ಅಥ฿ ಅದರย
ඛยದ, ಪದ๏ბದ, ೯ೕലದ ಅಥ฿ ಉัಆಂಡ, ಅಥ฿ ವბಜඛಕ ಪದ๏ბದ
ಚಲನತ ಧನಗಳ ෩ಲಕ ಪದ๏ბದ ෴โඃ ೦ೕฃತඝ౬ ಒಳತಂഴ
೦ೕฃൡಗಳ (ವತბನ ಪൟಃಗಳย ຄರൡಪല) ෬ยನ คಡ
XX XX XX
133. ෨ඛ౺ಪฯ ಈඛ౺ฯ ನ ಬರಹದยನ ಅඝಮൟಲದ ೦ೕฃൡಗಳ
ඛಧ.-(1) ෴โඃ ೦ೕฃತඝ౬ ෨ඛ౺ಪฯ ಈඛ౺ฯ 94ඡ ಪಕರಣದ ෬ฉಡ คಡ
เඌเಃಯඝ౬ ඛಧბคದ ತฆ฿ಯ ෴โඃ ේ෦, ಕಟౣಡ, ತೕഷ, ಪಕಟ൏
ಫಲಕ, ಕഖౣ, ಸ౨ಂಭ ಅಥ฿ ರಚචಯ ෬มಗದย ಅಥ฿ ෴โඃ ฿ಹನದ ෬ว
ಅಥ฿
ಅย
ಪದ๏ბಸತಕౙದ౪ಲ,
ඛยಸತಕౙದ౪ಲ,
೯ೕലಸತಕౙದ౪ಲ
ಅಥ฿
ಉัಆಳತಕౙದ౪ಲ ಅಥ฿ ಈ ಅඌඛಯಮದ ෬ฉಡ ರದ ාมಗัಗඝಋ฿ಜ
ಆಟౣ ෨ඛ౺ಪฯ ಈඛ౺ฯನ ಬರಹದยನ ಅඝ෦ൟಲං ෨ඛ౺ಪฯ ಏค෴ අಳಡ
෴โඃ ಸ౩ಳದย ෴ವ คೕൟಯย ಆಗย ಪದ๏ბಸತಕౙದ౪ಲ.
(2) ෨ඛ౺ಪฯ ಈඛ౺ฯ ಅඝಮൟಯඝ౬,
(i) ಅಂಥ ೦ೕฃൡ, ಈ ಅඌඛಯಮದ ෬ฉಡ ರಸมದ ෴โඃ ාมಗಳඝ౬
ಉಲಂಫದฉ; ಅಥ฿
(ii) ಅಂಥ ೦ೕฃൟಡ ීඌඈ ౾෴ಜฆವ คಡ ෴โർದง ಇದ౪ฉ,
ಅದඝ౬ ർಯ ലರൽದ౪ฉ
(3) ಉಪ-ಪಕರಣ (2)ರ ಉಪීಧಗัತಳಪഖౣ, ೦ೕฃൡ คಡಡ ಞค෴ದ
೦ೕฃൟನ ದಭბದย ෨ඛ౺ಪฯ ಈඛ౺ฯ ෴ವ ಅವඌಡ คಡಯ ർಯโ
ීಧಪഔౣංೕ ಆ ಅವඌಡ ಅඝಮൟಯඝ౬ ಆಡತಕౙൿ౪ ಮൡ౨ ಅಂಥ ಅඝಮൟಡ
ීඌದ ෴โඃ ඹೕಜඝ౬ เඌಸತಕౙದ౪ಲ.
XX XX XX
5
ಕකბಟಕ ನಗರඩยಃಗಳ ಅඌඛಯಮ, 1976ರ
(1977ರ ಕකბಟಕ ಅඌඛಯಮ ಒ 14) ಉದ౫ೃತ ූಗ
XX XX XX
103. เඌಸಬർದ คಡಗำ.- XX XX XX
() ಈ ಅඌඛಯಮದย ඛൽბಷౣಪലದ ದರಗಳඝ౬ ෦ೕರದ ದರಗಳย ಈ ಃಳಉಡ
คಡಗಳย ෴โඃ ಒಂൿ ಅಥ฿ ກೋ คಡಗಳඝ౬ เඌಸತಕౙൿ౪,
XX XX XX
(vi) ೦ೕฃൟನ ෬ว คಡ;
XX XX XX
134. ೦ೕฃൟನ ෬ว คಡ.- ෴โඃ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ ಅಥ฿
ರಚචಯ ෬ว ಅಥ฿ ෬มಗದย ෴โඃ ೦ೕฃತඝ౬ ಇഔౣฆವ, ಪದ๏ბವ,
ಅಳವലವ ಅಥ฿ ಉัಆಂലฆವ ಅಥ฿ ෴โඃ คೕൟಯมಗย ෴โඃ
ವბಜඛಕ ಇಲๆ ಌಸಜ ಸ౩ಳದมಗย ವბಜඛಕರ ඁౣಡ ೕำ๋ ෴โඃ
೦ೕฃತඝ౬ ಪದ๏ბವ ಪൟಬ౯ ವ౾౨, ಡ ಇഔౣฆವ, ಪದ๏ბದ, ಅಳವലದ,
ಉัಆಂലฆವ ಅಥ฿ ವბಜඛಕ ඁౣಡ ೕำ๋ ಪದ๏ბฆವ ಪൟಂൿ
೦ೕฃൟನ ෬ว ಸ౽ბರದ ಅඝ෮ೕದචಂൽಡ ನಗರඩยಃ ඛಣბಯದ
෩ಲಕ ඛಧბคಸಬർඈ วಕౙ ౾ඈಥ ದರಗಳย ಮൡ౨ ಅಂಥ คೕൟಯย ಮൡ౨
ಅಂಥ เකൟಗัತಳಪഖౣ คಡಯඝ౬ ඩವൟ ಡತಕౙൿ౪:
ಪฏൡ, ಆ ದರಗำ ෴฿ಗล ಈ ಬಡ ಸ౽ბರโ เඌದ ಗคಷ ಮൡ౨ ಕඛಷ
෦ൟಗัಡ ಒಳಪഔౣರತಕౙൿ౪:
ಮൢ౨ ಪฏൡ,-
(ಎ) ವბಜඛಕ ಸොಯ ಅಥ฿ ಮನಗರඩยಃಯ; ಅಥ฿
() ෴โඃ ๎ಸನ ರಚක ඛ౽ಯದ ೋකವൕಯ; ಅಥ฿
() ಅಂಥ ೋකವൕಡ ීඌඈ ಉ෬ൿ฿คಃಯ
- ෴โඃ ೦ೕฃൡ ಅಥ฿ ඣೕഔೕನ ෬ว ಈ ಪಕರಣದ ෬ฉಡ ෴โඃ
คಡಯඝ౬ เඌಸತಕౙದ౪ಲ:
ಮൢ౨ ಪฏൡ, ಗಗನ ೋಂ ೦ೕฃൡ ಅಲದ, ಮൡ౨,–
(ಎ) ෴โඃ ಕಟౣಡದ ౾ಟ౾ಳಡ ಪದ๏ბฆ๋ಥ, ಅಥ฿
() ෴ವ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ ෬ว ಅಥ฿ ෬มಗದย ಅಂಥ
೦ೕฃತඝ౬ ಪದ๏ბಸมಜංೕ ಆ ෴โඃ ේ෦ಳಡ ಅಥ฿ ಕಟౣಡඅಳಡ
ನഷಸมಞൟ౨ฆವ ฿ඩರ ಅಥ฿ ವವರಃౙ ಅಥ฿ ಅಂಥ ේ෦ಯ ಅಥ฿
ಕಟౣಡದ ಅಥ฿ ಅದರยನ ෴โඃ ವ౨ಗಳ ෴โඃ ฃಟಃౙ ಅಥ฿ ലಡಡ
ඛೕഴโದಃౙ ಅಥ฿ ಅಂಥ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ ෬ว ಅಥ฿ ಅದರย
ನഷಸมಞವ ෴โඃ ฃಟಃౙ, ಮನฏಜචಡ ಅಥ฿ ಸොಡ ීඌඈಥ; ಅಥ฿
6
() ෴ವ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ ෬ว ಅಥ฿ ෬มಗದย ೦ೕฃತඝ౬
ಪದ๏ბಸมಜංೕ ಆ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ ກಸคಡ ಅಥ฿ ಅಂಥ ේ෦ಯ
ಅಥ฿ ಕಟౣಡದ ยೕಕನ ಅಥ฿ ಅඌෟೕಗർರನ ກಸคಡ ීಧಪಟౣಂಥ; ಅಥ฿
(ല) ෴โඃ ซว౷ಯ ವವರಗัಡ ීಧಪಟౣಂಥ; ಅಥ฿
(ಇ) ෴โඃ ซว౷ ඛม౪ಣඅಳಡ ಅಥ฿ ෴โඃ ೕൽಯ ಎൿคಜฆ๋ಥ
ತೕഷಯ ಅಥ฿ ಸ౷ൟ౨ನ ෬วೖನ ෴โඃ ූಗವඝ౬ ຄರൡಪല ซว౷ಯ
෴โඃ ತೕഷಯ ಅಥ฿ ಇತರ ಸ౷ൟ౨ನ ෬ว ಪದ๏ბฆ๋ಥ
- ෴โඃ ೦ೕฃൟನ ෬ว ಅಂಥ ෴โඃ คಡಯඝ౬ เඌಸತಕౙದ౪ಲ.
XX XX XX
135. ಆಕ౨ರ ยತ ಅඝಮൟಲದ ೦ೕฃൡಗಳ ඛಧ.- (1) 134ඡ
ಪಕರಣದ ෬ฉಡ คಡ เඌโದඝ౬ ನಗರඩยಃ ඛಧბคದ ತฆ฿ಯ ಆಕ౨ರ
ยತ ಅඝಮൟ ಇಲං ನಗರඅಳಜನ ෴โඃ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ,
೦ೕฃൡ ಫಲಕಗಳ ಅಥ฿ ರಚචಯ ෬ว ಅಥ฿ ಅದರ ෬มಗದย ෴โඃ
೦ೕฃತඝ౬
ඛ෦ბಸತಕౙದ౪ಲ,
ಪದ๏ბಸತಕౙದ౪ಲ,
ಅಳವലಸತಕౙದ౪ಲ
ಅಥ฿
ಇಡತಕౙದ౪ಲ ಅಥ฿ ෴โඃ ಸ౩ಳದย ෴โඃ คೕൟಯวೕ ಆಗย ಪದ๏ბಸತಕౙದ౪ಲ.
(2) ಆಕ౨ฆ,-
(i) ೦ೕฃൡ ನಗರඩยಃ ರದ ෴โඃ ಉಪเඌಯඝ౬ ಉಲಂಫದฉ;
ಅಥ฿
(ii) ೦ೕฃൟಡ ීඌඈ คಡ ෴โർದง ౾ ಇൿ౪ ಅದඝ౬ ඩವൟ
ലರൽದ౪ฉ,
- ಅಂಥ ಅඝಮൟಯඝ౬ ಆಡತಕౙದ౪ಲ.
(3)
(2)ඡ
ಉಪಪಕರಣದ
ಉಪීಧಗัತಳಪഖౣ,
೦ೕฃൡ
คಡಡ
ಞค෴ಗಬർದ ೦ೕฃൟನ ದಭბದย, ಆಕ౨ฆ, ෴ವ ಅವඌಡ คಡಯ
ඩವൟ ීಧಪഔౣංೕ ಆ ෴โඃ ಅವඌಡ ಅඝಮൟಯඝ౬ ಆಡತಕౙൿ౪
ಮൡ౨ ಅಂಥ ಅඝಮൟಡ ීඌඈ ෴โඃ ඹೕಜඝ౬ เඌಸತಕౙದ౪ಲ:
ಪฏൡ, ಈ ಪಕರಣದ ಉಪීಧಗำ, ซว౷ ವವರಃౙ ීಧಪಟౣಂ ซว౷ಯ
ಆವರಣಗಳย ඛ෦ბದ, ಪದ๏ბದ, ಅಳವലದ, ಕมದ ෴โඃ ೦ೕฃൟಡ
ಅನ౷ಸತಕౙದ౪ಲ.
XX XX XX
139. ೦ೕฃൟನ ෬ว คಡ ಗಹൕ.- ಆಕ౨ฆ 134ඡ ಪಕರಣದ ෬ฉಡ
೦ೕฃൟನ ෬ว เඌಸಬർದ ෴โඃ คಡಯ ಗಹൕಯඝ౬ ಉಪเඌಗಳย
ಉಪීඌಸಬർඈಥ ඛීಧචಗำ ಮൡ౨ ಷರൡ౨ಗಳ ෬ว ಒಂൿ คಡ ಒಂൿ
ವಷბಃౙ ෦ೕರದ ෴โඃ ಅವඌಡ ಞൟ౨ಡಡ ಆಡಬൿ.
XX XX XX
7
KARNATAKA LEGISLATIVE ASSEMBLY
FIFTEENTH LEGISLATIVE ASSEMBLY
TENTH SESSION
THE KARNATAKA MUNICIPALITIES AND CERTAIN OTHER LAW (SECOND
AMENDMENT) BILL, 2021
(LA Bill No. 31 of 2021)
A Bill further to amend the Karnataka Municipalities Act, 1964 and the
Karnataka Municipal Corporations Act, 1976.
Whereas it is expedient further to amend the Karnataka Municipalities Act,
1964 (Karnataka Act 22 of 1964) and the Karnataka Municipal Corporations Act,
1976 (Karnataka Act 14 of 1977) 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 Municipalities and certain other Law (Second Amendment) Act, 2021.
(2) It shall come into force at once.
2. Amendment of the Karnataka Act 22 of 1964.- In the Karnataka
Municipalities Act, 1964 (Karnataka Act 22 of 1964),-
(1) in section 94, in sub section (1), in clause (b),-
(i) after the words “following taxes” the words “or fee” shall be inserted;
and
(ii) in sub-clause (xiii) after the word “tax” the words “or fee” shall be
inserted.
(2) in section 133, in sub-section (1) and (2) after the word “tax” the words “or
fee” shall be inserted.
3. Amendment of the Karnataka Act 14 of 1977.- In the Karnataka
Municipal Corporations Act, 1976 (Karnataka Act 14 of 1977),-
(1) in section 103, in clause (b),-
(i) after the words “following taxes” the words “or fee” shall be inserted; and
(ii) in sub-clause (vi), after the word “tax” the words “or fee” shall be inserted.
8
(2) in section 134,-
(i) in the heading after the word “Tax” the word “or Fee” shall be inserted; and
(ii) in section after the word “tax” wherever it occurs, the words “or fee” shall
be inserted.
(3) in section 135, in sub-section (1) and (2) after the word “tax” the words “or
fee” shall be inserted; and
(4) in section 139, in the heading and in section after the word “tax” the words “or
fee” shall be inserted.
STATEMENT OF OBJECTS AND REASONS
It is considered necessary to amend the Karnataka Municipalities Act, 1964
(Karnataka Act 22 of 1964) and the Karnataka Municipal Corporations Act, 1976
(Karnataka Act 14 of 1977) to provide the power to the urban local bodies to levy
fee for granting permission for erecting outdoor advertisements within their
jurisdiction so that the urban local bodies do not incur loss of revenue, as the
advertisement tax has been subsumed under the Goods and Services tax.
Hence, the Bill.
FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed Legislative measure.
N. NAGARAJU (M.T.B)
Minister for Municipal Administration,
Small Scale Industries,
Public sector Industries
M.K. VISHALAKSHI
Secretary (I/c)
Karnataka Legislative Assembly
9
ANNEXURE
THE EXTRACT FROM THE KARNATAKA MUNICIPALITIES ACT, 1964
(KARNATAKA ACT 22 OF 1964)
X X XX
XX
94. Taxes which may be imposed.- X X XX
XX
(b) at rates not exceeding those specified in this Act may levy any one or
more of the following taxes:—
X X
XX
XX
(xiii) a tax on advertisements (other than advertisements published in
newspapers) erected, exhibited, fixed or retained upon or over any land, building,
wall, hoarding, frame, post or structure or upon or in any vehicle or displayed to
public view in any manner whatsoever visible from a public street or public place
(including any advertisement exhibited by means of cinematograph):
X X XX
XX
133. Prohibition of advertisements without written permission of
municipal council.- (1) No advertisement shall, after the levy of the tax under
section 94 has been determined upon by the municipal council, be exhibited,
erected, fixed or retained upon or over any land, building, wall, hoarding, frame,
post or structure or upon or in any vehicle or shall be displayed in any manner
whatsoever in any place within the municipal area without the written permission
of the municipal council, granted in accordance with bye-laws made under this
Act.
(2) The municipal council shall not grant such permission if,-
(i) the advertisement contravenes any bye-laws made under this Act; or
(ii) the tax, if any, due in respect of the advertisement has not been paid.
(3) Subject to the provisions of sub-section (2), in the case of an
advertisement liable to the advertisement tax, the municipal council shall grant
permission for the period to which the payment of the tax relates and no fee shall
be charged in respect of such permission.
X X XX
XX
10
THE EXTRACT FROM THE KARNATAKA MUNICIPAL CORPORATIONS
ACT,1976 (KARNATAKA ACT NO. 14 OF 1977)
X X XX
XX
103. Taxes which may be imposed.- X X
XX
XX
(b) at rates not exceeding those specified in this Act levy any one or more of
the following taxes:-
X X XX
XX
(vi) a tax on advertisement;
X X XX
XX
134. Tax on advertisement.- Every person who erects, exhibits, fixes or
retains, upon or over any land, building, wall or structure any advertisement or
who displays any advertisement to public view in any manner whatsoever, in any
place whether public or private, shall pay on every advertisement which is so
erected, exhibited, fixed, retained or displayed to public view, a tax calculated at
such rates and in such manner and subject to such exemptions, as the corporation
may, with the approval of the Government, by resolution determine:
Provided always that the rates shall be subject to the maxima and minima
laid down by the Government in this behalf:
Provided further that no tax shall be levied under this section on any
advertisement or a notice,-
(a) of a public meeting, or corporation of the city, or
(b) of an election to any legislative body, or
(c) of a candidature in respect of such an election:
Provided also that no such tax shall be levied on any advertisement which is
not a sky-sign and which,-
(a) is exhibited within the window of any building; or
(b) relates to the trade or business carried on within the land or building
upon or over which such advertisement is exhibited, or to any sale or letting of
such land or building or any effects therein or to any sale, entertainment or meeting
to be held upon or in such land or building; or
(c) relates to the name of the land or building, upon or over which the
advertisement is exhibited, or to the name of the owner or occupier of such land or
building; or
(d) relates to the business of any railways; or
(e) is exhibited within any railway station or upon any wall or other property
of a railway except any portion of the surface of such wall or property fronting any
street.
X X XX
XX
135. Prohibition of advertisements without written permission of
Commissioner.- (1) No advertisement shall, after the levy of the tax under section
134 has been determined upon by the corporation, be erected, exhibited, fixed or
11
retained upon or over any land, building, wall, hoarding or structure within the
city or shall be displayed in any manner whatsoever in any place without the
written permission of the Commissioner.
(2) The Commissioner shall not grant such permission if,-
(i) the advertisement contravenes any bye-law made by the corporation; or
(ii) the tax, if any, due in respect of the advertisement has not been paid.
(3) Subject to the provisions of sub-section (2), in the case of an
advertisement liable to the advertisement tax, the Commissioner shall grant
permission for the period to which the payment of the tax relates and no fee shall
be charged in respect of such permission:
Provided that the provisions of this section shall not apply to any
advertisement erected, exhibited, fixed or retained on the premises of a railway
relating to the business of a railway.
X X XX
XX
139. Collection of tax on advertisement.- The Commissioner may farm out
the collection of any tax on advertisement leviable under section 134 for any period
not exceeding one year at a time on such terms and conditions as may be provided
for in the bye-laws.
X X XX
XX
ಮುದÎಕರು ²ಾಗೂ ಪÎಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
SUNIL GARDE
Digitally signed by SUNIL GARDE
Date: 2021.09.15 17:56:52 +05'30'