(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
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ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) เඒಯಕ, 2022
(2022gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-19)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017ඝ౬ (2017ರ ಕකბಟಕ
ಅඌඛಯಮ 27) ಮತ౨ౣ ൟൿ౪ಪല ഴโದ౽ౙಜ ಒಂൿ เඒಯಕ.
ಇൿ ූರತ ಗಣฃಜದ ಎಪ౭ತ౨෩ರඡ ವಷბದย ಕකბಟಕ ฃಜ เඋನ
ಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย:-
1.
౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ ಸರಀ
ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2022 ಎಂൿ ಕฉಯತಕౙൿ౪.
(2)
ಅನ൭
ಉಪීඌൿದඝ౬ัൿ,
ಈ
ಅඌඛಯಮದ
ಉಪීಧಗำ
ಸ౽ბರโ ಸ౽ბค ฃಜಪತದย ಅඌಚචಯ ෩ಲಕ ತൡ౨ಪലಸಬർದ ಅಂಥ
ൽකಂಕൽಂದ ೦คಡ ಬರತಕౙൿ౪.
2.
ಪಕರಣ 16ರ ൟൿ౪ಪല.- ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ,
2017ರ (ಇย ಇඝ౬ ෨ಂං ෩ಲ ಅඌඛಯಮ ಎಂൿ ಉวೕಸมಜං), ಪಕರಣ 16ರย,-
(ಎ)
ಉಪಪಕರಣ (2)ರย,-
(i)
ಘಡ ()ಯ ඦತರ, ಈ ಃಳಉಡ ಘಡವඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“(ಎ) ಪಕರಣ 38ರ ಅലಯย ಅಂಥ ඣೕಂർತ ವ౾౨ಡ ൟัಸมದ
ಸದค තซಃಡ ීඌඈ ඛಬბಂඌಸมಜಲൽฆವ ഴವั
คಡ ಜ෫ เವರಗำ;”;
¨sÁUÀ – 4 ಎ
Part – IV A
, 15
2022(
24
1944)
BENGALURU, THURSDAY, 15, SEPTEMBER, 2022(BHADRAPADA, 24, SHAKAVARSHA, 1944)
. 459
No. 459
2
(ii)
ಘಡ ()ಯย, “ಅಥ฿ ಪಕರಣ 43ಎ ಯ” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ
ಮൡ౨ ಅౘರವඝ౬ ഖౣಡತಕౙൿ౪;
()
ಉಪಪಕರಣ (4)ರย, “දౣಂಬฑ ൟಂಗัಡ, ಪಕರಣ 39ರ ಅലಯย คಟඨბ
ಸยಸฤ ಇฆವ ಆචಯ ൽකಂಕ” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗัಡ
“ನๅಂಬฑ
ൟಂಗัನ
෩ವತ౨ඡ
ൽನ”
ಎಂಬ
ಪದಗಳඝ౬
ಪൟೕ೧ಸತಕౙൿ౪.
3.
ಪಕರಣ 29ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದยನ ಪಕರಣ 29ರ
ಉಪಪಕರಣ (2)ರย,-
(ಎ)
ಘಡ ()ಯย, “ಕඝಗತ฿ದ ෩ฆ คಡ ಅವඌಗัಡ คಟඨბ”
ಎಂಬ ಪದಗัಡ, “ಒಂൿ ಹಣ౽ ವಷბಃౙ, ಸದค คಟඨ ბನඝ౬ ಸยಸฤ
ಇฆವ ಗഴโ ൽකಂಕൽಂದ ෩ฆ ൟಂಗำ ෦ೕคದ คಟඨბ” ಎಂಬ
ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
()
ಘಡ ()ಯย, “ඛฏತರ฿ಜ ಆฆ ൟಂಗำಗಳವฉಡ” ಎಂಬ ಪದಗัಡ,
“ඛಯ෦ಸಬർದ ಅಂಥ ඛฏತರ฿ದ คಡ ಅವඌಡ” ಎಂಬ ಪದಗಳඝ౬
ಪൟೕ೧ಸತಕౙൿ౪.
4.
ಪಕರಣ 34ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದยನ ಪಕರಣ 34ರ
ಉಪಪಕರಣ (2)ರย, “දౣಂಬฑ” ಎಂಬ ಪದಃౙ “ನๅಂಬฑ ൟಂಗัನ ෩ವತ౨ඡ ൽನ” ಎಂಬ
ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
5.
ಪಕರಣ 37ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದยನ ಪಕರಣ 37ರย,-
(ಎ) ಉಪಪಕರಣ (1)ರย,-
(i)
“เൿකನ งಪದย ಒದಜಸತಕౙൿ౪,” ಎಂಬ ಪದಗัಡ ෮ದฤ
“ಅಂಥ ಷರൡ౨ಗำ ಟ ඛಬბಂಧಗัಡ ಒಳಪഖౣ ಮൡ౨” ಎಂಬ
ಪದಗಳඝ౬ คಸತಕౙൿ౪;
(ii)
“ಸದค තซಃಗಳඝ౬ ౷ೕಕคವವඛಡ, ඛಯ෦ಸಬർದ ಅಂಥ
ಸಮಯඅಳಡ ಮൡ౨ ಅಂಥ เඋನದย ൟัಸತಕౙൿ౪” ಎಂಬ
ಪದಗัಡ
“ಅಂಥ
ಷರൡ౨ಗำ
ಟ
ඛಬბಂಧಗัಡ ಒಳಪഖౣ,
ඛಯ෦ಸಬർದ ಅಂಥ ಸಮಯඅಳಡ ಮൡ౨ ಅಂಥ เඋನದย
ಸದค තซಃಗಳ ౷ೕಂൟർರඛಡ ൟัಸತಕౙൿ౪” ಎಂಬ ಪದಗಳඝ౬
ಪൟೕ೧ಸತಕౙൿ౪;
(iii)
෮ದಲ ಪฏൡಕವඝ౬ ഖౣ ಡತಕౙൿ౪;
(iv)
ಎರಡඡ ಪฏൡಕದย, “ಮൡ౨ ಪฏൡ”, ಎಂಬ ಪದಗัಡ “ಪฏൡ”
ಎಂಬ ಪದವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
3
(v)
෩ರඡ ಪฏൡಕದย,“ಅಲඃ ಪฏൡ”, ಪದಗัಡ “ಮൡ౨ ಪฏൡ”
ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
() ಉಪಪಕರಣ (2)ඝ౬ ഖౣ ಡತಕౙൿ౪;
() ಉಪಪಕರಣ (3)ರย,-
(i)
“ಮൡ౨
ಪಕರಣ
42
ಅಥ฿
ಪಕರಣ
43ರ
ಅലಯย
ಅโ
ຄಂർಃ෴ಗං
ಉัൿಆಂലฆ฿ಗ”
ಎಂಬ
ಪದಗำ
ಮൡ౨
ಅಂ౾ಗಳඝ౬ ഖౣ ಡತಕౙൿ౪;
(ii)
෮ದಲඡ
ಪฏൡಕದย,
“දౣಂಬฑ
ൟಂಗัಡ
ಪಕರಣ
39ರ
ಅലಯย คಟඨბ ಒದಜเಃ” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗัಡ “ನๅಂಬฑ
ൟಂಗัನ ෩ವತ౨ඡ ൽನ” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
(ല)
ಉಪಪಕರಣ (3)ರ ತฆ฿ಯ ಈ ಃಳಉಡ ಉಪಪಕರಣವඝ౬ คಸತಕౙൿ౪,
ಎಂದฉ:-
“(4)
ಒಬ౯ ඣೕಂർತ ವ౾౨, ಂൽನ ෴โඃ คಡ
ಅವඌಗัಡ
ຄರ෨ಖ
තซಃಗಳ
เವರವඝ౬
ಒದಜರൽದ౪ย, ಒಂൿ คಡ ಅವඌಛಜ ಉಪಪಕರಣ (1)ರ
ಅലಯย ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಒದಜಸฤ
ಅඝಮൟಸತಕౙದ౪ಲ:
ಪฏൡ ಪคಷൟ౨ನ ๏මರ౺ಗಳ ಅನ౷ಯ, ಸ౽ბರโ
ಅඌಚචಯ
෩ಲಕ,
ಅದರย
ඛൽბಷౣ
ಪലಸಬർದ, ಅಂತಹ ಷರൡ౨ಗำ ಮൡ౨ ඛಭბಂಧಗัಡ
ಒಳಪഖౣ,
ಒಬ౯
ඣೕಂർತ
ವ౾౨
ಅಥ฿
ඣೕಂർತ ವ౾౨ಗಳ ಒಂൿ ವಗბಃౙ, ಒಂൿ ಅಥ฿
ಅದ౾ౙಂತ ກನ ಂൽನ ෴โඃ คಡ ಅವඌಗัಡ
ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಒದಜರൽದ౪ง ಸಹ
ಉಪ ಪಕರಣ (1)ರ ಅലಯย ຄರ෨ಖ තซಃಗಳ
เವರಗಳඝ౬ ಒದಜಸฤ ಅඝಮൟಸಬൿ.”.
6. ಪಕರಣ 38ರ ಪൟೕಜච.- ෩ಲ ಅඌඛಯಮದยನ ಪಕರಣ 38ಃౙ ಈ ಃಳಉಡ
ಪಕರಣವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“38. ಒಳ෨ಖ තซಃಗಳ เವರಗಳ ൟัเಃ ಮൡ౨ ഴವั คಡ ಜ෫.-
(1)
ಪಕರಣ 37ರ ಉಪ ಪಕರಣ (1)ರ ಅലಯย ඣೕಂർತ ವ౾౨ಗัಂದ
ಒದಜಸมದ
ຄರ෨ಖ
තซಃಗಳ
เವರಗำ
ಮൡ౨
ඛಯ෦ಸಬർದ ಅಂಥ ಇತฉ තซಃಗำ, ಮൡ౨ ഴವั คಡ
ಜ෫ เವರಗಳඝ౬ ಒಳತಂಡ ಸ౷-ಜನತಂಡ เವರ ಪತದ
เವರಗಳඝ౬, ඛಯ෦ಸಬർದ ಅಂಥ ನ෩ච ಮൡ౨ เඋನದย,
4
ಅಂಥ ಸಮಯದ ಒಳಛಜ, ಮൡ౨ ಅಂಥ ಷರൡ౨ ಟ ඛಬბಂಧಗัಡ
ಒಳಪഖౣ ಅಂತಹ තซಃಗಳ ౷ೕಂൟർರคಡ เൿකನ งಪದย
ಲಭ฿ಞ๋ ಡತಕౙൿ౪.
(2)
ಉಪಪಕರಣ (1)ರ ಅലಯย ಸ౷-ಜನತಂಡ เವರ ಪತโ ಈ
ಃಳಉಡโಗಳඝ౬ ಒಳತಂലರತಕౙൿ౪,-
(ಎ) ౷ೕಂൟർರඛಡ ಲಭเರಬർದ ഴವั คಡ ಜ෫ಡ
ීඌದ ಒಳ෨ಖ තซಃಯ เವರಗำ; ಮൡ౨
() ಪಕರಣ 37ರ ಉಪಪಕರಣ (1)ರ ಅലಯย ಒದಜಸมದ ಸದค
තซಃಗಳ
เವರಗಳ
౽ರಣൽಂർಜ,
౷ೕಂൟർರඛಂದ
තಣბ฿ಜ ಅಥ฿ ූಗ๛฿ಜ෴ದง ಸಹ ಜ෫ಯඝ౬
ಉಪೕಜಆಳฤ
ಧเಲൽฆ๋ಥ
ಜ෫ಡ
ීඌඈ ಈ ಃಳಉಡವคಂದ ಡಲ౭ಟౣ තซಃಗಳ
เವರಗำ,-
(i)
ඛಯ෦ಸಬർದ
ಅಂಥ
ಅವඌಯย
ඣೕಂದಯඝ౬
ಡൿಆಂലฆವ
෴โඃ
ඣೕಂർತ ವ౾౨ಂದ; ಅಥ฿
(ii)
คಡ
ർಯ
ಡฤ
ತඪ౭ฆವ
ಮൡ౨
ඛಯ෦ಸಬർඈಥ ෨ಂൿವฉದ ಅವඌಯವฉಡ
ಅಂಥ ತඪ౭ฆเಃ ෨ಂൿವฉൽದ౪ฉ ಆ ෴โඃ
ඣೕಂർತ ವ౾౨ಂದ; ಅಥ฿
(iii) ඛಯ෦ಸಬർದ
ಅಂಥ
ಅವඌಯย
ಸದค
ಉಪಪಕರಣದ ෬ฉಡ ಆತඛಂದ ಒದಜದ ຄರ෨ಖ
තซಃಗಳ
เವರಪತದඝರ
ർಯർಯಕ
ຄರ෨ಖ
තซಃ,
ಸದค
ಅವඌಯย
ඛಯ෦ಸಬർඈಥ
෦ൟಳಡ
ಆತඛಂದ
ർಯ ലದ ຄರ෨ಖ คಡಯඝ౬ ෦ೕคฆವ
෴โඃ ඣೕಂർತ ವ౾౨ಂದ; ಅಥ฿
(iv) ඛಯ෦ಸಬർದ
ಅಂಥ
ಅವඌಯย
ಉಪೕಜಆಂലฆವ ഴವั คಡ ಜ෫ಯ
෮ತ౨โ, ಸದค ಅವඌಯย ඛ෦ಸಬർದ ಅಂಥ
෦ൟಳಡ
ಆತඛಂದ
ಘಡ
(ಎ)ಯඝರ
ಉಪೕಜಆಳಬർದ ಜ෫ಯඝ౬ ෦ೕคฆವ
෴โඃ ඣೕಂർತ ವ౾౨ಂದ; ಅಥ฿
(v)
ඛಯ෦ಸಬർඈಥ
ಷರൡ౨ಗำ
ಮൡ౨
ඛಭბಂಧಗัಡ ಒಳಪഖౣ, ಪಕರಣ 49ರ ಉಪಪಕರಣ
5
(12)ರ
ಉಪීಧಗัಡ
ಅඝರ฿ಜ
ಆತನ
คಡ
ಧಯඝ౬
เ෮ೕಸฤ
ತඪ౭ฆವ
෴โඃ
ඣೕಂർತ ವ౾౨ಂದ; ಅಥ฿
(vi) ඛಯ෦ಸಬർದ ಅಂಥ ಇತฉ ವಗბದ ವ౾౨ಗัಂದ”.
7.
ಪಕರಣ 39ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದಪಕರಣ 39ರย,-
(ಎ)
ಉಪಪಕರಣ (5)ರย, “ಇಪ౭ൡ౨” ಎಂಬ ಪದ౽ౙಜ, “ಹൽ෩ฆ” ಎಂಬ
ಪದವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
()
ಉಪಪಕರಣ
(7)ರย,
෮ದಲඡ
ಪฏൡಕಃౙ,
ಈ
ಃಳಉಡ
ಪฏൡಕವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪:-
“ಪฏൡ ಉಪಪಕರಣ (1)ರ ಪฏൡಕದ ಅലಯย คಟඨბ ಅඝ౬
ಒದಜವ
ಪൟಬ౯
ඣೕಂർತ
ವ౾౨,
ඛಯ෦ಸಬർඈಥ ನ෩ච ಮൡ౨ เඋನದย ಟ ಅಂಥ
ಸಮಯඅಳಡ,
ಸ౽ბರಃౙ
ಃಳಉಡ
෮ತ౨ವඝ౬
ർಯ
ಡತಕౙൿ౪,-
(ಎ)
ಒಂൿ ൟಂಗัನย, ಸರಀಗำ ಅಥ฿ ๅಗำ ಅಥ฿
ಅโಗึರಡರ ಒಳ෨ಖ ಮൡ౨ ຄರ෨ಖ තซಃಗำ,
ಉಪೕಜಆಂಡ
ഴವั
คಡ
ಜ෫,
ർಯർಯಕ คಡ ಮൡ౨ ಅಂಥ ಇತฉ เವರಗಳඝ౬
ಗಣචಡ ಡൿಆಂಡ คಡ ౾ಡ ಸಮකದ ಒಂൿ
෮ತ౨; ಅಥ฿
()
ಘಡ (ಎ)ಯย ಉวೕฆವ ෮ತ౨ದ ಬದมಜ,
ඛಯ෦ಸಬർದ
ಅಂಥ
ಷರൡ౨ಗำ
ಮൡ౨
ඛಭბಂಧಗัಡ ಒಳಪഖౣ, ಅಂಥ เඋನದย ඛಧბคದ
ಒಂൿ ෮ತ౨.”;
()
ಉಪಪಕರಣ (9)ರย,-
(i)
“ಪಕರಣ 37 ಮൡ౨ 38ರ ಉಪීಧಗัಡ ಒಳಪഖౣ,” ಎಂಬ
ಪದಗำ ಮൡ౨ ಅಲ౭เฃಮ ກ౬ಯඝ౬ ഖౣ ಡತಕౙൿ౪
ಟ “เವರಗำ ಪ౨෴ದย” ಎಂಬ ಪದಗัಡ “เವರಗำ
ಪ౨෴ದฉ” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
(ii)
ಪฏൡಕದย,
“දౣಂಬฑ
ൟಂಗำ
ಅಥ฿
ൽ౷ൟೕಯ
ಕಃౙ คಟඨ ბ ಅඝ౬ ಸยโದ౽ౙಜ ಇฆವ ಗഴโ
ൽකಂಕ” ಎಂಬ ಪದಗัಡ “ನๅಂಬฑ ൟಂಗัನ ෩ವತ౨ඡ ൽನ”
ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
6
(ല)
ಉಪಪಕರಣ (10)ರย, “ ಆತඝ ಒದಜಲൽದ౪ฉ” ಎಂಬ ಪದಗัಡ ಈ
෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“ಅಥ฿ ಸದค คಡ ಅವඌಛಜ ಪಕರಣ 37ರ ಉಪಪಕರಣ (1)ರ
ಅലಯย
ຄರ෨ಖ
තซಃಗಳ
เವರಗಳඝ౬
ಆತඝ
ಒದಜಲൽದ౪ฉ:
ಪฏൡ
ಪคಷൟ౨ನ
๏මರ౺ಗಳ
ಅನ౷ಯ,
ಸ౽ბರโ
ಅඌಚචಯ ෩ಲಕ, ಅದರย ඛൽბಷౣಪലಸಬർದ ಅಂಥ
ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ, ಪಕರಣ 37ರ ಉಪಪಕರಣ
(1)ರ ಅലಯย ಒಬ౯ ඣೕಂർತ ವ౾౨ ಅಥ฿ ඣೕಂർತ
ವ౾౨ಗಳ ಒಂൿ ವಗბವඝ౬ ಅವඝ ಒಂൿ ಅಥ฿ ಅದ౾ౙಂತ ກನ
ಂൽನ ෴โඃ คಡ ಅವඌಗัಛಜ คಟನბඝ౬ ಒದಜರൽದ౪ง
ಅಥ฿ ຄರ෨ಖ තซಃಗಳ เವರವඝ౬ ಒದಜರൽದ౪ง ಸಹ
คಟನბඝ౬ ಒದಜಸฤ ಅඝಮൟಸಬൿ.”.
8.
ಪಕರಣ 41ರ ಪൟೕಜච.- ෩ಲ ಅඌඛಯಮದ 41ඡ ಪಕರಣಃౙ
ಬದมಜ ಈ ಃಳಉಡ ಪಕರಣವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಅಂದฉ:-
“41. ഴವั คಡ ಜ෫ಯ ಉಪೕಜಆำเಃ.-
(1)
ඛಯ෦ಸಬർದ ಅಂಥ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ,
ಪൟಬ౯ ඣೕಂർತ ವ౾౨, ಆತನ คಟඨ ბನย ಸ౷-
ඛಧბคඈ ಅಹბ ഴವั คಡ ಜ෫ಯඝ౬ ಉಪೕಜಆಳฤ
ಹಀౙಳವකಜರತಕౙൿ౪ ಮൡ౨ ಅಂಥ ෮ತ౨โ ಆತನ เൿකನ ಜ෫
ಌಡ ಜ෫ತಳತಕౙൿ౪.
(2)
ಸರಀಗำ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ ಅಂಥ තซಃಗัಡ
ීඌඈ ಉಪಪಕರಣ (1)ರ ಅലಯย, ಒಬ౯ ඣೕಂർತ
ವ౾౨ಂದ ಉಪೕಜಆಂലฆವ ഴವั คಡ ಜ෫ಯඝ౬,
ಅದರ ෬ว ർಯ ಡ౽ದ คಡ තซಃർರඛಂದ
ർಯ฿ಜಲൽฆ฿ಗ, ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย
ಸದค
ವ౾౨ಂದ
ಅನ౷ಯ฿ಞವ
ಬലಂൽಡ
෨ಖತัಸತಕౙൿ౪:
ಪฏൡ ಸದค තซಃർರඝ ෬ว ฆವ තซಃಗಳ ෬ว
คಡ ඩವൟದย, ಆ ඣೕಂർತ ವ౾౨ ෨ಖತัฆವ
ಜ෫ಯ ෮ತ౨ವඝ౬ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย ඬನ:
ಪഷಯಬൿ”.
9.
ಪಕರಣಗำ
42,
43
ಮൡ౨
43ಎ
ಗಳ
ഖౣഴเಃ.-
෩ಲ
ಅඌඛಯಮದ 42, 43 ಮൡ౨ 43ಎ ಪಕರಣಗಳඝ౬ ഖౣ ಡತಕౙൿ౪.
7
10.
ಪಕರಣ 47ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 47ರ ಉಪಪಕರಣ
(1)ರย,-
(ಎ)
“ಅಥ฿ ಒಳ෨ಖ” ಎಂಬ ಪದಗಳඝ౬ ഖౣ ಡತಕౙൿ౪;
()
“ಅಥ฿ ಪಕರಣ 38” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳඝ౬ ഖౣ ಡತಕౙൿ౪;
()
“ಪಕರಣ 39 ಅಥ฿ ಪಕರಣ 45ರ” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳ
ඦತರ,“ಅಥ฿
ಪಕರಣ
52ರ”
ಎಂಬ
ಪದಗำ
ಮൡ౨
ಅಂ౾ಗಳඝ౬
คಸತಕౙൿ౪.
11.
ಪಕರಣ 48ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 48ರ, ಉಪಪಕರಣ
(2)ರย,“ಪಕರಣ 38ರ ಅലಯย ಒಳ෨ಖ තซಃಗಳ เವರಗಳඝ౬” ಎಂಬ ಪದಗำ ಮൡ౨
ಅಂ౾ಗಳඝ౬ ഖౣ ಡತಕౙൿ౪;
12.
ಪಕರಣ 49ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 49ರย,-
(ಎ)
ಉಪಪಕರಣ (2)ರย, “ಅಥ฿ ಪಕರಣ 43ಎ ಡ” ಎಂಬ ಪದಗำ ಮൡ౨
ಅಂ౾ಗಳඝ౬ ഖౣ ಡತಕౙൿ౪;
()
ಉಪಪಕರಣ (4)ರย, “ಅಂಥ ಷರൡ౨ಗัಡ” ಎಂಬ ಪದಗಳ ತฆ฿ಯ,
“ಮൡ౨ ඛಬბಂಧಗัಡ” ಎಂಬ ಪದಗಳඝ౬ คಸತಕౙൿ౪.
()
ಉಪಪಕರಣ
(11)ರ
ತฆ฿ಯ,
ಃಳಉಡ
ಉಪಪಕರಣವඝ౬
ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:
“(12) ಈ ಅඌඛಯಮದย ಏඡ ಒಳತಂലർಟ, ಪคಷൟ౨ನ
๏මರ౺ಗಳ ෬ว, ಸ౽ბರโ, ಅಂಥ ಷರತ౨ಗำಮൡ౨ ඛಬბಂಧಗัಡ
ಒಳಪഖౣ, ಈ ಅඌඛಯಮದ ಅലಯย ಅಥ฿ ಏ౾ೕಂತ ಸರಀ ಮൡ౨
ๅಗಳ คಡ ಅඌඛಯಮ, 2017ರ ಅലಯย, ಒಬ౯ ඣೕಂർತ
ವ౾౨ಯ
ಅಥ฿
ඣೕಂർತ
ವ౾౨ಗಳ
ಒಂൿ
ವಗბൽಂದ
เൿකನ ಜ෫ ಌಯ ෩ಲಕ เ෮ೕಸಬർದ ຄರ෨ಖ
คಡ
ಧಯ
ಅಂಥ
ಗคಷ
ಪಣದ
෦ൟಯඝ౬
ඛൽბಷౣಪലಸಬൿ.”.
13.
ಪಕರಣ 50ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 50ರ, ಉಪಪಕರಣ
(3)ಃౙ, ಈ ಃಳಉಡ ಉಪಪಕರಣವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪ ಮൡ౨ ಇൿ 2017ರ ೩ษ
ൟಂಗัನ 1ඡ ൽನൽಂದ ೦คಡ ීൽฆโർಜ ූเಸತಕౙൿ౪ ಎಂದฉ:-
“(3)
ഴವั คಡಯඝ౬ ತඩ౭ಜ ಪഷൽದ౪ย ಮൡ౨ ಬಳಆಂലದ౪ย,
ඣೕಂർತ ವ౾౨ ಅಂಥ ತඩ౭ಜ ಪഷൽฆವ ಮൡ౨ ಉಪೕಜಆಂലฆವ
ഴವั คಡಯ ಜ෫ಯ ෬ว, ಪคಷൟ౨ನ ๏මರ౺ಗಳ ಅನ౷ಯ, ಸ౽ბರโ
ಅඌಸಬർದ ๕ಕറ ಇಪ౭ತ౨කಲౙರಷౣඝ౬ ෦ೕರದ ಅಂಥ ದರದย
8
ಬലಯඝ౬ ർಯ ಡತಕౙൿ౪ ಮൡ౨ ಬലಯ ದರವඝ౬ ඛಯ෦ಸಬർದ
ಅಂಥ เඋನದย วಕౙ ಕತಕౙൿ౪.”.
14.
ಪಕರಣ 52ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 52ರ, ಉಪ
ಪಕರಣ(6)ರยನ, ಪฏൡಕದย, “දౣಂಬฑ ൟಂಗัಡ เವರಪತವඝ౬ ಒದಜโದ౽ౙಜ
ಇฆವ ಗഴโ ൽකಂಕ” ಎಂಬ ಪದಗัಡ “ನๅಂಬฑ ൟಂಗัನ ෩ವತ౨ඡ ൽನ” ಎಂಬ
ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
15.
ಪಕರಣ 54ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 54ರย,-
(ಎ)
ಉಪ ಪಕರಣ(1)ರยನ, ಪฏൡಕದย, “ಪಕರಣ 39ರ ಅലಯย ಒದಜದ
คಟඨ ბನย
ඛಯ෦ಸಬർದ
ಅಂಥ”
ಎಂಬ
ಪದಗำ
ಮൡ౨
ಅಂ౾ಗัಛಜ, “ඛಯ෦ಸಬർದ ಅಂಥ ನ෩ච ಮൡ౨” ಎಂಬ ಪದಗಳඝ౬
ಪൟೕ೧ಸತಕౙൿ౪;
()
ಉಪಪಕರಣ (2)ರย, “ಆฆ ൟಂಗำಗำ” ಎಂಬ ಪದಗัಛಜ, “ಎರഴ
ವಷბಗำ” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪”;
() ಉಪಪಕರಣ (10)ರย “ಉಪಪಕರಣ (3)ರ ಅലಯย” ಎಂಬ ಪದಗำ, ಆವರಣಗำ,
ກ౬ಗำ ಮൡ౨ ಅಂ౾ಯඝ౬ ഖౣ ಡತಕౙൿ౪;
(ല)
เವರൕಯยನ, ಘಡ (2)ರย, ಉಪಘಡ ()ಯ ඦತರ, ಈ ಃಳಉಡ ಉಪ
ಘಡವඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“(ಎ) เ๕ಷ ಆ൮ბಕ ವಲಯ ಅไൽ౪ർರ ಅಥ฿ เ๕ಷ ಆ൮ბಕ
ವಲಯ ಘಟಕಃౙ, ๒ನ ದರದ ಸರಀ ಅಥ฿ ๅಗಳ ಅಥ฿ ಅๅರಡರ
තซಃಯ
ීಧದย,
ಅಂಥ
ತ෮ಳಜನ
තซಃ
ಅಥ฿
ದූბඝರ ಅಂಥ තซಃಗಳย ಬಳದ ഴವัಗำ ಅಥ฿
ഴವั
ๅಗัಡ
ීඌඈ
ർಯ
ലದ
คಡಯ
ಮฆඩವൟ ಲಭเದ౪ย, ಅಂಥ තซಃಗัಡ ීඌඈ ಪಕರಣ 39ರ
ಅലಯย คಟඨ ბ ಅඝ౬ ಒದಜಸฤ ಇฆವ ಗഴโ ൽකಂಕ;”.
16.
෩ಲ ಅඌඛಯಮದ 146ඡ ಪಕರಣದ ಅലಯย ಮൡ౨ ಏ౾ೕಂತ ಸರಀ
ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮದ ಪಕರಣ 20ฌಂൽಡ ಓದมದ ಅඌಚචಡ
ත฿ბನ౷ಯ฿ಞ๋ ຄರലದ ൟൿ౪ಪല.-
(1)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017ರ ಪಕರಣ 146ರย
ಪದತ౨฿ದ ಅඌ౽ರಗಳඝ౬ ಚม ಟ ಏ౾ೕಂತ ಸರಀ ಮൡ౨ ๅಗಳ
คಡ ಅඌඛಯಮ 2017ರ ಪಕರಣ 20ฌಂൽಡ ಓದมඈ, ಪคಷൟ౨ನ
๏මರ౺ಗಳ ಅನ౷ಯ, ಕකბಟಕ ಸ౽ბರโ เ๕ಷ ฃಜ ಪൟಃ, ූಗ-IVA
ಒ 181 ൽකಂಕ: 23ඡ ಜನವค 2018ರย ಪಕഔಸมದ ಅඌಚච
(06/2018) ಒ: ಆಇ 47 ಎ ಎฯ 2017 ൽකಂಕ: 23ඡ ಜನವค 2018ರ,
9
෮ದಲඡ ಅඝಯ ಅಂಕಣ (2)ರย ඛൽბಷౣಪലದ คೕൟಯย,
ඛൽბಷౣಪലದ
ൽකಂಕൽಂದ
ಮൡ౨
෮ದಲඡ
ಅඝಯ
ಅಂಕಣ(2)ರยฆ๋,
ൟൿ౪ಪല
ಡมಜฆತ౨ං
ಟ
ත฿ბನ౷ಯ฿ಞ๋ ൟൿ౪ಪല ಡมಜං ಎಂൿ ූเಸತಕౙൿ౪.
(2)
ಉಪಪಕರಣ (1)ರ ಉං౪ೕಶ౽ౙಜ, ಕකბಟಕ ಸ౽ბರโ, ಕකბಟಕ ಸರಀ ಮൡ౨
ๅಗಳ คಡ ಅඌඛಯಮ, 2017 ರ ಪಕರಣ 146 ಟ ಏ౾ೕಂತ ಸರಀ ಮൡ౨
ๅಗಳ คಡ ಅඌඛಯಮ 2017ರ ಪಕರಣ 20ฌಂൽಡ ಓದมඈ, ಸದค
ಉಪಪಕರಣದ ෩ಲಕ ಪದತ౨฿ದ ಅඌ౽ರಗಳඝ౬ ಚมโದ౽ౙಜ
ಅඌಚචಡ ൟൿ౪ಪല ಡฤ ಮൡ౨ ත฿ბನ౷ಯ฿ಜ ൟൿ౪ಪല
ಡฤ ಎม ฿ಸ౨เಕ ಸಮಯಗಳย ಅඌ౽ರเං ಎಂൿ ූเಸತಕౙൿ౪.
17.
෩ಲ ಅඌඛಯಮದ ಪಕರಣ 50ರ ಉಪಪಕರಣಗะದ (1) ಟ (3)
ಮൡ౨ ಪಕರಣ 54ರ ಉಪಪಕರಣ (12) ಮൡ౨ ಪಕರಣ 56ರ ಅലಯย ຄರലದ
ಅඌಚචಡ ත฿ბನ౷ಯ฿ಜ ൟൿ౪ಪല.-
(1)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017ರ ಪಕರಣ 50ರ
ಉಪಪಕರಣಗะದ (1) ಟ (3) ಮൡ౨ ಪಕರಣ 54ರ ಉಪಪಕರಣ (12) ಮൡ౨
ಪಕರಣ 56ರ ෩ಲಕ ಪದತ౨฿ದ ಅඌ౽ರಗಳඝ౬ ಚม ಕකბಟಕ
ಸ౽ბರโ, ಪคಷൟ౨ನ ๏මರ౺ಗಳ ಅನ౷ಯ, ຄರലದ ಕකბಟಕ ಸ౽ბರದ
ಅඌಚච (13/2017) ಒ: ಆಇ 48 ಎ ಎฯ 2017 ൽකಂಕ: 29ඡ ೪ඨ
2017, ಎರಡඡ ಅඝಯ ಅಂಕಣ (2)ರย ඛൽბಷౣಪലದ คೕൟಯย,
ඛൽბಷౣಪലದ
ൽකಂಕൽಂದ
ಮൡ౨
ಎರಡඡ
ಅඝಯ
ಅಂಕಣ(3)ರยฆ๋,
ൟൿ౪ಪല
ಡมಜฆತ౨ං
ಟ
ත฿ბನ౷ಯ฿ಜ ൟൿ౪ಪല ಡมಜං ಎಂൿ ූเಸತಕౙൿ౪.
(2)
ಉಪಪಕರಣ (1)ರ ಉං౪ೕಶ౽ౙಜ, ಕකბಟಕ ಸ౽ბರโ , ಕකბಟಕ ಸರಀ ಮൡ౨
ๅಗಳ คಡ ಅඌඛಯಮ, 2017ರ ಪಕರಣ 50ರ ಉಪಪಕರಣಗะದ (1) ಟ
(3), ಪಕರಣ 54ರ ಉಪಪಕರಣ (12) ಮൡ౨ ಪಕರಣ 56ರ ෩ಲಕ ಪದತ౨฿ದ
ಅඌ౽ರಗಳඝ౬ ಚม๋, ಅඌಚචಡ ൟൿ౪ಪല ಡฤ ಮൡ౨
ත฿ბನ౷ಯ฿ಜ ൟൿ౪ಪല ಡฤ, ಎม ฿ಸ౨เಕ ಸಮಯಗಳย
ಅඌ౽ರเං ಎಂൿ ූเಸತಕౙൿ౪.
18.
ಃಲโ
ಪಕರಣಗಳย
ත฿ბನ౷ಯ฿ಜ
ฃಜ
คಡಯ
เකൟತัเಃ ಅಥ฿ เඌเಃ ಅಥ฿ ಗಹൕ.-
(1)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017ರ 9ඡ ಪಕರಣ
(1)ඡ ಉಪಪಕರಣದ ಅലಯย ಪದತ౨฿ದ ಅඌ౽ರಗಳඝ౬ ಚม,
ಪคಷൟ౨ನ ๏මರ౺ಗಳ ಅನ౷ಯ, ຄರലದ ಕකბಟಕ ಸ౽ბರದ
10
ಅඌಚච (01/2017) ಒ: ಆಇ 48 ಎ ಎฯ 2017, ಂಗิฆ,
ൽකಂಕ: 29ඡ ೪ඨ 2017ರย ಏඡ ಒಳತಂലದ౪ง, 2017ඡ ೩ษ
01ඡ ൽನൽಂದ ඩฏಭ฿ಜ 2019ඡ දౣಂಬฑ 30ฏൿ (ಎರവ
ൽನಗಳඝ౬ คಆಂഴ) ಆචತำವ ಅವඌಯย ෦ೕඝ ಎൕ౧ಯඝ౬
ຄರൡಪല, ෦ೕඝ ಆರ ತ෴คಃಯ ಸಮಯದย ಉತ౭ൟ౨෴ಞವ
ಉං౪ೕಶರತ ൞ಜ තซಃಡ (2301ඡ ๏ฌೕක෫ ಅലಯย ಬฆವ)
ී
ಸඈ ෴โඃ ฃಜ คಡಯඝ౬ เඌಸತಕౙದ౪ಲ.
(2)
ಎม
฿ಸ౨เಕ
ಸಮಯಗಳย
ಅඌಚච
೦คಯยൽ౪ದ౪ง
ಉಪಪಕರಣ (1) ฏ ಗಸมದ ಆದฉ ಡ ಗಸರർಜದ౪
ಎม ಅಂಥ คಡಯඝ౬ ಮฆඩವൟ ಡತಕౙದ౪ಲ.
19.
෩ಲ ಅඌඛಯಮದ ಪಕರಣ 7ರ ಉಪ ಪಕರಣ (2)ರ ಅലಯย
ຄರലದ ಅඌಚචಯඝ౬ ත฿ბನ౷ಯ฿ಜ ೦คತัเಃ.-
(1)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017ರ 7ඡ ಪಕರಣದ
(2)ඡ ಉಪಪಕರಣದ ಅലಯย ಪದತ౨฿ದ ಅඌ౽ರಗಳඝ౬ ಚม,
ಪคಷൟ౨ನ ๏මರ౺ಗಳ ಅನ౷ಯ, ಕකბಟಕ ಸ౽ბರದ ಅඌಚච (25/2019)
ಒ: ಆಇ 48 ಎ ಎฯ 2017, ಂಗิฆ, ൽකಂಕ: 30ඡ දౣಂಬฑ
2019ರย, 7ඡ ಪಕರಣದ ಉಪಪಕರಣ (2)ರ ಉಪීಧಗัಡ ಒಳಪഖౣ, 2017ರ
೩ษ 1ඡ ൽකಂಕൽಂದ ೦คಡ ීൽฆโർಜ ಮൡ౨ ಎม ಉං౪ೕಶಗัಛಜ
೦คಡ ීൽฆโർಜ ූเಸತಕౙൿ౪.
(2)
ಎม ฿ಸ౨เಕ ಸಮಯಗಳย ಅඌಚච ೦คಯยൽ౪ದ౪ง ಉಪಪಕರಣ
(1) ฏ ಗಸมದ ಆದฉ ಡ ಗಸರർಜದ౪ ಎม ಅಂಥ ฃಜ
คಡಯඝ౬ ಮฆඩವൟ ಡತಕౙದ౪ಲ.
෮ದಲඡ ಅඝ
(ಪಕರಣ 16(1)ඝ౬ ඣೕല)
ಅඌಚච ಒ
ಮൡ౨ ൽකಂಕ
ൟൿ౪ಪല
ൟൿ౪ಪല ೦คಡ
ಬฆವ ൽකಂಕ
(1)
(2)
(3)
ಅඌಚච
(06/2018)
ಒ: ಆಇ 47 ಎ ಎฯ
2017, ಂಗิฆ, ൽකಂಕ:
23ඡ ಜನವค 2018
ಸದค ಅඌಚචಯยನ ಉലಃ 1ರย
“คಟඨ౺ ბಗಳ
ಸยเಃ
ಮൡ౨
วಕౙ
ಀโൿ
ಮൡ౨
ಏ౾ೕಂತ
คಡಯ
ಇತಥბ” ಎಂಬ ಪದಗัಡ, ಈ ෨ಂൽඦ
ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
28ඡ ೪ඨ,
2017.
11
“ಕකბಟಕ
ಸರಀ
ಮൡ౨
ๅಗಳ
ඛಯಮಗำ, 2017ರലಯย ಒದಜಸมದ
ಎม ౽ಯბಗัಛಜ ಮൡ౨ ಅඌಚච
(23/2019) ಒ: ಆಇ 47 ಎ ಎฯ 2017,
ൽකಂಕ 21ඡ ಅಆౣೕಬฑ 2019ರย
ಅನ൭
ಉಪීඌ
ൿದඝ౬ัൿ
“คಟನ౺ბಗಳ
ಸยเಃ
ಮൡ౨
วಕౙ
ಀเಃ
ಮൡ౨
ಏ౾ೕಂತ
คಡಯ
ಇತಥბ”.
ಎರಡඡ ಅඝ
(ಪಕರಣ 17(1)ඝ౬ ඣೕല)
ಅඌಚච ಒ
ಮൡ౨ ൽකಂಕ
ൟൿ౪ಪല
ൟൿ౪ಪല
೦คಡ ಬฆವ
ൽකಂಕ
(1)
(2)
(3)
ಅඌಚච
(13/2017)
ಒ: ಆಇ 47 ಎ ಎฯ
2017, ಂಗิฆ, ൽකಂಕ:
29ඡ ೪ඨ, 2017
ಸದค ಅඌಚචಯย, ಆೕಷౣಕದಕಮ
ಒ 2ರ, ಅಂಕಣ (3)ರย “24” ಎಂಬ
ಒಗัಡ
ಬದมಜ
“18”
ಎಂಬ
ಒಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
1ඡ ೩ษ, 2017
ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ
ූರತ ಸൡ౨ ಆ൮ბಕ ಅඌඛಯಮ, 2022ඝ౬ (2022ರ ಄ಂದ ಅඌඛಯಮ .6)
ಅඌඛಯ෦ತತัൿ౪, ಅದರย ಄ಂದ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017ಃౙ
ಃಲโ ൟൿ౪ಪലಗಳඝ౬ ಡมಜං. ಅದರඝರ ಅඃ คೕൟಯ ൟൿ౪ಪലಗಳඝ౬
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017ಃౙ ಡ౽ಜං.
ಆದ౪คಂದ
ಕකბಟಕ
ಸರಀ
ಮൡ౨
ๅಗಳ
คಡ
ಅඌඛಯಮ,
2017ඝ౬
ൟൿ౪ಪലഴโൿ ಅವಶಕๅಂൿ ಪคಗං,-
(1) ಪಕರಣ 38ರ ಅലಯย ඣೕಂർತ ವ౾౨ಡ ಒದಜದ เವರಗಳย, තซಃಡ
ීඌඈ ഴವั คಡ ಜ෫ಯඝ౬ ಪഷಯฤ, ಅಂತಹ ഴವั ಜ෫ಯඝ౬
ඛಬბಂඌಸൽದ౪ย ತ ಪഷಯಬංಂಬ ಉಪීಧ ಕย౭ವ ಸฤ฿ಜ, ಪಕರಣ 16ರ
ಉಪಪಕರಣ (2)ರย, ಘಡ () ඦತರ, ຄಸ ಘಡ (ಎ) ಅඝ౬ ಪბഷ ಡฤ;
෴โඃ วಪഔౣ(Invoice)ಅಥ฿ วಪഔౣಡ ීඌದ ಖೋბೕഔ (Debit
Note)ಡ ීඌඈ, ಹಣ౽ ವಷბ ಆචತಂಡ ತฆ฿ಯದ ನๅಂಬฑ 30ඡ
ൽකಂಕದವฉಡ ಅಥ฿ ීඌದ ฿ბಕ คಟನ౬ბඝ౬ ಸยเಃಯ ൽකಂಕ,
ಇโಗಳย
෴โൿ
෮ದสೕ,
ಅದರ
ඦತರ
ഴವั
คಡ
ಜ෫ಯඝ౬
12
ಡൿಆಳฤ ಹಀౙಳವකಜರತಕౙದ౪ಲ ಎಂൿ ൟัโದ౽ౙಜ, ಪಕರಣ 16ರ ಉಪಪಕರಣ
(4)ඝ౬ ൟൿ౪ಪല ಡฤ.
(2)
ಪಕರಣ 10ರ ಅലಯย คಡ ർಯ ഴವ ಒಬ౯ ವ౾౨ ಒಂൿ
ಹಣ౽ ವಷბದย คಟඨბ ಸยಸฤ ಇฆವ ಆචಯ ൽකಂಕൽಂದ ෩ฆ ൟಂಗูಳಡ
ಸದค คಟನ౬ბඝ౬ ಸยಸൽದ౪ย, ඣೕಂದಯඝ౬ ರൿ౪ತัಸฤ ಪಕರಣ 29ರ
ಉಪಪಕರಣ (2)ರ ಘಡ () ಅඝ౬ ൟൿ౪ಪല ഴವ ෩ಲಕ ಉಪීಧ ಕย౭ಸฤ;
ಪಕರಣ 29ರ ಘಡ()ಯย ඛൽბಷౣಪലದ ವ౾౨ಯඝ౬ ຄರൡಪല,
෴โඃ ඣೕಂർತ ವ౾౨ಗัಡ ීඌඈ, ඛಯ෦ฆವ ಅಂತಹ ඛฏತರ฿ದ
คಡ ಅವඌಡ คಟඨბ ಸยಸൽฆโൿ ඣೕಂದ ರದ౪ൟಡ ຄൕಛರನක౬ಜ ಡฤ
ಸದค ಉಪಪಕರಣದ (2)ರยನ ಘಡ ()ಯඝ౬ ൟൿ౪ಪലഴವ ෩ಲಕ ಉಪීಧ
ಕย౭ಸฤ.
(3)
ಹಣ౽ ವಷბ ಆචತಂಡ ತฆ฿ಯದ ನๅಂಬฑ ෩ವತ౨ඡ ൽನದವฉಡ
เಸ౨คದ ౽มವඌ ಅಥ฿ ීඌದ ฿ბಕ คಟನ౬ბඝ౬ ಸยเಃಯ ൽකಂಕ,
ಇโಗಳย ෴โൿ ෮ದสೕ, ಅದඝ౬ಒಂൿ ಹಣ౽ ವಷბದย ലದ ෴โඃ
තซಃಡ ීඌඈ ಜ෫ ೕഔ (Credit Note) ඛೕഴವ ಆචಯ ൽකಂಕๅಂൿ
ඛಗൽಪലಸฤ ಅඝ฿ಞ๋ ಪಕರಣ 34ರ ಉಪಪಕರಣ (2)ඝ౬ ൟൿ౪ಪല ಡฤ.
(4)
ຄರ෨ಖ
තซಃಯ
เವರಗಳඝ౬
ಸยಸฤ
ಷರൡ౨ಗำ
ಟ
ඛಬბಂಧಗಳඝ౬
ಡ
ຄರ෨ಖ
තซಃಯ
ීಧಪಟౣ
౷ೕಂൟർರคಡ
ൟัโದ౽ౙಜ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗಳඝ౬ ಟ เඋನ ಮൡ౨ ಸಮಯವඝ౬
ඛಯ෦โದ౽ౙಜ, ಪಕರಣ 37ರ ಉಪಪಕರಣ (1)ඝ౬ ൟൿ౪ಪല ಡฤ;
คಟඨბ ಸยเಃಯย ൽ౷-ಗბ ವಹನ ಪ౾ಯඝ౬ ಡൿಕฤ,
ಉಪಪಕರಣ (2)ඝ౬ ಮൡ౨ ಉಪಪಕರಣ (1)ರ ෮ದಲ ಪฏൡಕವඝ౬ ഖౣಡฤ;
ಪಕರಣ 42 ಮൡ౨ ಪಕರಣ 43ඝ౬ ഖౣಡฤ ಪ౨ඪฆโದคಂದ, ಪಕರಣ 42ರ
ಅಥ฿ ಪಕರಣ 43ರ ಅലಯย ຄಂർಃ෴ಗං ಉัൿಆಂലฆ฿ಗ ಎಂಬ
ಉวೕಖವඝ౬ ಡൿಕฤ ಮൡ౨ ಪಕರಣ 37ರ ಉಪಪಕರಣ (1)ರലಯย ඣೕಂർತ
ವ౾౨ ಸยಸมದ ຄರ෨ಖ තซಃಯ เವರಗಳยನ ීඌದ ತඬ౭ ಅಥ฿
สೕಪಗಳඝ౬ ಸคಪലಸฤ, ಹಣ౽ ವಷბ ಆචತಂಡ ತฆ฿ಯದ ನๅಂಬฑ
෩ವತ౨ඡ ൽನದವฉಡ ಅಥ฿ ීඌದ ฿ბಕ คಟನ౬ბඝ౬ ಸยเಃಯ ൽකಂಕ,
ಇโಗಳย ෴โൿ ෮ದสೕ, ಅൿ ಆචಯ ൽකಂಕ฿ಜං ಎಂൿ ൟัโದ౽ౙಜ,
ಉಪಪಕರಣ(3)ඝ౬ ൟൿ౪ಪല ಡฤ;
ಉಪಪಕರಣ (1)ರ ಅലಯย คಡ ಅವඌ฿ฆ ಅඝಕಮ฿ಜ ຄರ෨ಖ
තซಃಗಳ เವರಗಳඝ౬ ಸยಸฤ ಅඝ฿ಞ๋ ಪಕರಣ 37ರ ಉಪಪಕರಣ (4)ඝ౬
ಪბഷ ಡฤ.
(5)
ಪಕರಣ
38ಃౙ
ຄಸ
ಪಕರಣವඝ౬
ಪൟೕ೧ಸฤ
ಉං౪ೕ๏ං.
ಅದฏಉಪಪಕರಣ (1)ರ ಅನ౷ಯ ಇತฉ තซಃಗಳ เವರಗำ, ಡ ಒಳ෨ಖ
13
තซಃಯ เವರಗಳඝ౬ ಸยಸฤ เඋನ, ಸಮಯ, ಷರൡ౨ಗำ ಟ ඛಬბಂಧಗำ ಮൡ౨
ಸ౷-ಜನತಂಡ เವರಪತದ ෩ಲಕ ഴವั คಡ ಜ෫ಯ เವರಗಳඝ౬
౷ೕಂತർರඛಡ ൟัโದ౽ౙಜ ಮൡ౨ คಟඨბ ಸยเಃಯඝ౬ ൽ౷-ಗბ ವಹನ
ಪ౾ಯඝ౬ ಡൿಕฤ, ಉಪಪಕರಣ (1)ರยಅವ౽ಶ ಕย౭ಸฤ;
౷ೕಂൟർರඛಂದ, ෴ವ ಒಳ෨ಖ තซಃಗಳ ෬ว ഴವั คಡ ಜ෫ಯඝ౬
ಪഷಯಬൿ ಮൡ౨ ෴ವ ಒಳ෨ಖ තซಃಗಳ ෬ว ഴವั คಡ ಜ෫ಯඝ౬
ಪഷಯฤ ಧเಲ ಎಂ්ದඝ౬ ൟัโದ౽ౙಜ, ಉಪಪಕರಣ (2)ඝ౬ ಪბഷ ಡฤ.
(6)
ಅඛ฿ คಡർಯಕ ವ౾౨ ಒಂൿ ൟಂಗಳ คಟನ౬ბඝ౬ ಆ ൟಂಗำ
ಆචತಂಡ ತฆ฿ಯದ ಹൽ෩ฆ ൽನඅಳಡ ಅಥ฿ ಪಕರಣ 27ರ ಉಪಪಕರಣ
(1)ರലಯย ඛൽბಷౣಪലದ ඣೕಂದ ಅವඌಯ ಆචಯ ൽನದ ತฆ฿ಯದ ಏำ
ൽನඅಳಡ, ಇๅರಡರย ෴โൿ ෮ದสೕ ಅದರ ಒಳಛಜ ಸยಸฤ ಅඝ฿ಞ๋
ಪಕರಣ (39)ರยಉಪಪಕರಣ (5)ඝ౬ ൟൿ౪ಪല ಡฤ;
ಉಪಪಕರಣ (1)ರ ಪฏൡಕದ ಅലಯย คಟನ౬ბඝ౬ ಸยವ ವ౾౨ಗัಡ ಸ౷-
ඛಧბคದ คಡ ಅಥ฿ ඛൽბಷౣಪലದ ಒಂൿ ෮ತ౨, ಇโಗึರಡರย ಒಂದඝ౬ ಆౙ
ല ඩವൟಸฤ ಅඝ฿ಞ๋ ಉಪಪಕರಣ (7)ರ ෮ದಲඡ ಪฏൡಕವඝ౬
ಪൟೕ೧ಸฤ;
ಪಕರಣ 37 ಮൡ౨ ಪಕರಣ 38ರ ಉวೕಖವඝ౬ ಡൿಀವ ෩ಲಕ ಉಪಪಕರಣ
(9)ඝ౬ ൟൿ౪ಪല ಡฤ ಮൡ౨ ಹಣ౽ ವಷბ ಆචತಂಡ ತฆ฿ಯದ ನๅಂಬฑ
෩ವತ౨ඡ ൽකಂಕದವฉಡ ಅಥ฿ ීඌದ ฿ბಕ คಟನ౬ბඝ౬ ಸยเಃಯ
ൽකಂಕ, ಇโಗಳย ෴โൿ ෮ದสೕ, ಅದඝ౬ ಪಕರಣ (39)ರലಯย ಸยದ
คಟನბಳยನ
අೕಷಗಳඝ౬ ൟൿ౪ಪല ಡฤ
ಆචಯ ൽකಂಕ฿ಜංಂൿ
ൟัโದ౽ౙಜ, ಉಪಪಕರಣ (9)ඝ౬ൟൿ౪ಪല ಡฤ;
ಪಕರಣ 39ರല ಒಂൿ คಡ ಅವඌಡ คಟඨბ ಸยಸฤ ಪಕರಣ 37ರ ಉಪಪಕರಣ
(1)ರലಯย ಸದค คಡ ಅವඌಡ ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಸยವ ಷರತ౨ඝ౬
เඌವ ಸฤ฿ಜ ಉಪಪಕರಣ (10)ඝ౬ ൟൿ౪ಪല ಡฤ.
(7)
“൞൞ౙยಕ” ಆඋರದ ෬ฉಡ ಅಹბ฿ದ ഴವั คಡ ಜ෫ಯ “ಃೕ෨”
ಎಂಬ
ಪคಕಲ౭චಯඝ౬ಡൿಕฤ
ಮൡ౨
ඛಯ෦ฆವ
ಷರൡ౨ಗำ
ಮൡ౨
ඛಬბಂಧಗัಡ
ಒಳಪഖౣ
ಸ౷-ඛಧბคದ
ഴವั
คಡ
ಜ෫ಯඝ౬
ಉಪೕಜಆಳฤ, ಪಕರಣ 41ಃౙ ຄಸ ಪಕರಣವඝ౬ ಪൟೕ೧ಸฤ.
(8)
“൞൞ౙยಕ” ಆඋರದ ෬ฉಡ ಅಹბ฿ದ ഴವั คಡ ಜ෫ಯ “ಃೕ෨”
ಎಂಬ ಪคಕಲ౭චಯඝ౬ ಡൿಀโದರ ೯ಡ ຄಂൽเಃ, ಂಪഷเಃ ಟ
ඬನฑ-ಃೕ෨ ಮൡ౨ ಅಂತಹ ಜ෫ಯ ತฆ฿ಯದ ຄಂൽเಃ, ಂಪഷเಃ ಟ
ඬನฑ-ಃೕ෦ಡ ීඌದ ಪಕರಣ 42ඝ౬ ഖౣಡมಞൟ౨ං. ഖౣವั คಡ
ಧ ಕലತದ ຄಂൽเಃ, ಂಪഷเಃ ಟ ඬನฑ-ಃೕ෦ಡ ීඌದ
14
ಪಕರಣ
43ඝ౬
ഖౣಡฤ,
คಟඨბ
ಸยเಃಯย
ൽ౷-ಗბ
ವಹನ
ಪ౾ಯඝ౬ ಡൿಕฤ. ಪಕರಣ 43 (ಎ)ඞ౬ ಸಹ ഖౣಡฤ.
(9) ಪಕರಣ 52ರലಯย เಬ฿ಜ ಸยವ คಟඛ౬ბಡ เಬ ๑ಲౙವඝ౬
เඌಸฤ ಅඝ฿ಞ๋ ಮൡ౨ ಪಕರಣ 38ರ ಅലಯย ඣೕಂർತ ವ౾౨ಂದ
ಒಳ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಒದಜವ ಅಗತเಲದ ౽ರಣ ಪಕರಣ 38ರ
ಉวೕಖವඝ౬ ಡൿ ಕฤ ಪಕರಣ 47ರ ಉಪಪಕರಣ (1)ඝ౬ ൟൿ౪ಪല ಡฤ.
(10)
ඣೕಂർತ ವ౾౨ ಪಕರಣ 38ರ ಅലಯย ಒಳ෨ಖ තซಃಗಳ
เವರಗಳඝ౬
ಸยವ
ಅಗತเಲൽฆโದคಂದ,
ඣೕಂർತ
ವ౾౨ಂದ
ඩඌಂತತัದ ಅඝ෮ೕൽತ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ไൟ౨ർರฆ ಒಳ෨ಖ
තซಃಗಳ เವರಗಳඝ౬ ಒದಜವ ಉวೕಖವඝ౬ ಡൿಀವ ಸฤ฿ಜ ಪಕರಣ 48ರย
ಉಪಪಕರಣ (2)ඝ౬ൟൿ౪ಪല ಡฤ.
(11)
เൿකನ ಜ෫ ಌಯย ಲಭเฆವ ෮ತ౨ವඝ౬ ಉಪೕಜಆಳฤ
ಈಛಗศ เඌฆವ ಷರൡ౨ಗูಂൽಡ ඛීಧචಗಳඝ౬ เඌಸฤ ಅඝ฿ಞ๋, ಪಕರಣ
49ರ ಉಪಪಕರಣ (4)ඝ౬ ൟൿ౪ಪല ಡฤ;
เൿකನ
ಜ෫ಌಯ
෩ಲಕ
เ෮ೕಸಬർದ
ഖౣವั
คಡ
ಧಯ ಗคಷౣ ಪಣವඝ౬ ൟัโದ౽ౙಜ ಉಪಪಕರಣ (12)ඝ౬ ಪბഷ ಡฤ.
(12)
ഴವั คಡ ಜ෫ಯඝ౬ ತඩ౭ಜ ಪഷದಮൡ౨ ಬಳದ ഴವั
คಡಜ෫ಯ ෬ว ಬലಯඝ౬ เඌಸฤ ಮൡ౨ ಬലಯ วಕౙೈರದ เඋನವඝ౬ ൟัಸฤ
ಅඝ฿ಞ๋ ಪಕರಣ 50ರ ಉಪಪಕರಣ (3)ಃౙ 2017ರ ೩ษ 1ඡ ൽකಂಕൽಂದ
ත฿ბನ౷ಯ฿ಞ๋ ຄಸ ಉಪಪಕರಣ(3)ඝ౬ ಪൟೕ೧ಸฤ.
(13)
เൿකನ
฿ಜ
ඛ฿ბಹಕฆ
ಹಣ౽
ವಷბ
ಆචತಂಡ
ತฆ฿ಯದ ನๅಂಬฑ ෩ವತ౨ඡ ൽකಂಕದವฉಡ ಅಥ฿ ීඌದ ฿ბಕ
คಟನ౬ბඝ౬
ಸยเಃಯ
ൽකಂಕ,
ಇโಗಳย
෴โൿ
෮ದสೕ,
ಅದඝ౬ಉಪಪಕರಣ
(4)ರലಯย
ಸยದ
เವರಪತದยನ
สೕಪඅೕಷಗಳඝ౬
ൟൿ౪ಪലಯඝ౬
ಡฤ
ಅඝಮൟವ
ಆචಯ
ൽකಂಕ฿ಜංಂൿ
ൟัโದ౽ౙಜ, ಪಕರಣ 52ರย ಉಪಪಕರಣ (6)ರ ಪฏൡಕವඝ౬ ൟൿ౪ಪല ಡฤ.
(14)
เൿකನ
ನಗൿಌಯยನ
෴โඃ
ಉัಃಯ
ಮฆඩವൟಯ
ಃೕಮඝ౬ ඛಗൽಪലದ ನ෩ච ಮൡ౨ เඋನದย ಡಀ ಎಂ්ದඝ౬ ಸౣಷౣ฿ಜ
ൟัಸฤ ಅඝ฿ಞ๋, ಪಕರಣ 54ರย ಉಪಪಕರಣ (1)ರ ಪฏൡಕವඝ౬ൟൿ౪ಪല
ಡฤ;
ಸದค ಉಪಪಕರಣದย ඛൽბಷౣಪലದ ವ౾౨ಂದ ಸರಀಗำ ಅಥ฿ ๅಗಳ
ಒಳ෨ಖ තซಃಗಳ ෬ว ඩವൟದ คಡಯ ಮฆඩವൟಯඝ౬ಃೕ෨ ಡฤ
තซಃಯඝ౬ ౷ೕಕคದ ೖಕದ ಆචಯ ൽನൽಂದ ಎರഴ ವಷბಗಳವฉಡ
౽ಲ෦ൟಯඝ౬ เಸ౨คವ ෩ಲಕ ಅದඝ౬ ಉಪಪಕರಣ (1)ฌಂൽಡ ಮ ತರฤ
ಉಪಪಕರಣ(2)ඝ౬ ൟൿ౪ಪല ಡฤ;
15
ಎมคೕൟಯ ಮฆඩವൟ ಃೕ෨ಗัಡ, ಸದค ಪಕರಣದ ฿ඪ౨ಯඝ౬ เಸ౨คಸฤ,
ಉಪಪಕರಣ(10)ඝ౬ ൟൿ౪ಪല ಡฤ;
เ๕ಷ ಆ൮ბಕ ವಲಯ ಅไൽ౫ർರ ಅಥ฿ เ๕ಷ ಆ൮ბಕ ವಲಯ ಘಟಕಃౙ
ലದ තซಃಡ ීඌඈ ಮฆඩವൟ ಃೕ෨ ಸยಸฤ, ීඌತ ൽකಂಕದ
ಬಡ ಸ౷ಷౣಯඝ౬ ಒದಜโದ౽ౙಜ, เವರൕಯ ಘಡ (2)ರย ຄಸ ಉಪಘಡ (ಎ)
ಅඝ౬ ಪბഷ ಡฤ;
(15)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ౽౪ಯ ಪಕರಣ 146ರലಯย
ಅඌಚච (06/2018)ಒ:ಆಇ 47 ಎ ಎฯ 2017 ൽකಂಕ: 21-01-2018 ರನ౷ಯ
ಅඌಸมಜฆವ www.gst.gov.inඝ౬ಅඌಚච (23/2019) ಒ:ಆಇ 47 ಎ ಎฯ
2017 ൽකಂಕ: 21-12-2019 ರยಅನ൭ ಉಪීඌൿದ౪ඝ౬ัൿ, ನ ಸರಀ ಮൡ౨
ๅಗಳ
คಡ
เൿකನ
ೕಟბฯ
ಎಂൿ
ൽකಂಕ
28-06-2017
คಂದ
ත฿ბನ౷ಯ฿ಞ๋ ೦คತัโದಃౙ ಅವ౽ಶ ಕย౭ಸฤ ಅඌಚචಯඝ౬
ൟൿ౪ಪല ಡฤ.
(16)
ಅඌಚච (13/2017) ಒ:ಆಇ 47 ಎ ಎฯ 2017 ൽකಂಕ: 29-06-2017
ರยಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ౽౪ಯ ಪಕರಣ 50ರ ಉಪಪಕರಣ (3) ರലಯย
เඌಸಬർದ ಬലದರವඝ౬ ๕ 18ಃౙ ඛಗൽಪല ൽකಂಕ 01-07-2017 คಂದ
ත฿ბನ౷ಯ฿ಞ๋ ೦คತัโದ౽ౙಜ ಅඌಚචಯඝ౬ൟൿ౪ಪല ಡฤ.
(17)
ಅඌಚච (01/2017) ಒ:ಆಇ 48 ಎ ಎฯ 2017 ൽකಂಕ: 29-06-2017
ರย ෦ೕඝ ಆರ ತ෴คಃಯ ಸಮಯದย ಉತ౭ൟ౨෴ಞವ ಉං౪ೕಶเಲದ ൞ಜ
(Unintended waste generated during production of Fish meal)ದ තซಃಡ 1ඡ ೩ษ 2017
คಂದ 30ඡ දౣಂಬฑ 2019 ฏൿ (ಎರവ ൽನಗಳඝ౬ ಒಳತಂഴ) ಆචತำವ
ಅವඌಡ ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ౽౪ಯ ಪಕರಣ 9ರ ಉಪಪಕರಣ (1)
ರലಯย ෴โඃ ฃಜ คಡಯඝ౬ เඌಸൽರฤ ಮൡ౨ ಈ ಅವඌಯย ಗಸมದ
ಟ ಗಸರർಜದ౪ ಎม ಅಂಥ คಡಯඝ౬ ಮฆඩವൟ ಡൽರฤ.
(18)
ಅඌಚච (25/2019) ಒ:ಆಇ 48 ಎ ಎฯ 2017 ൽකಂಕ: 30-09-2019
ರยಅඌಸมಜฆವ (ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ౽౪ಯ ಪಕರಣ 7ರ
ಉಪಪಕರಣ
(2)
ರലಯย
ಪರ฿ඛಡ
๑ಲౙ
ಅಥ฿
ಅ೧ბ
๑ಲౙ
ಅಥ฿
ฉ෴โർದง
ກಸคඛಂದ
ಕฉಯಲ౭ഴವ,
ಆสౙೕฤಕ౨
ಮದದ
ಪರ฿ඛಡ(Alcoholic Liquor Licence) ඛೕഴเಃಯ ๅಡ ಪഷವ ಪൟಫಲವඝ౬) 1ඡ
೩ษ 2017คಂದ ත฿ბನ౷ಯ฿ಞ๋ ಸರಀಗಳ තซಃ ಅಲ ಅಥ฿ ๅಗಳ
තซಃ ಅಲ ಎಂൿ ಪคಗಸฤ.
ಈ ಅವඌಯย ಗಸมದ ಟ ಗಸರർಜದ౪ ಎม ಅಂಥ
คಡಯඝ౬ ඩವൟ ಡൽರฤ.
ಆದ౪คಂದ ಈ เඒಯಕ.
16
ಆ൮ბಕ ೦ౢಪನ ಪತ
ಪ౨เತ ๎ಸකತಕ ಕಮโ ෴โඃ ກನ ๅಚವඝ౬ ಒಳತಂലฆโൽಲ.
ಪ൞ೕ೧ತ ๎ಸನ ರಚකඌ౽ರದ ಀคൡ ೦ౢಪನ ಪತ
ಘಡ 3
ಘಡ 3ರย, ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ ಅඌඛಯಮದ ಪಕರಣ 29ರย,
ಉಪಪಕರಣ (2)ರ ಘಡ ()ಯඝ౬ ൟൿ౪ಪലഴವ ෩ಲಕ ฃ೧ คಡ
ೕಜචಯലಯยฆವ
ವ౾౨ಗಳඝ౬
ຄರൡಪല,
෴โඃ
ඣೕಂർತ
ವ౾౨ಗัಡ
ීඌඈ,
ඣೕಂದ
ರದ౪ൟಡ
ຄൕಛರರක౬ಜ
ಡฤ,
คಟನ౬ბඝ౬
ಸยಸൽฆವ
ඛฏತರคಡ
ಅವඌಗಳ ಒಯඝ౬ ವ ಅඌ౽ರವඝ౬ฃಜ ಸ౽ბರಃౙ ඛೕಡฤ
ಪ౨ඪತ౨ං.
ಘಡ 5
ಘಡ 5ರย ಕකბಟಕ ಸರಀಮൡ౨ ๅಗಳ ಅඌඛಯಮದ ಪಕರಣ 37ಃౙ
ಉಪಪಕರಣ (4)ඝ౬ ಪბഷ ഴವ ෩ಲಕ ಒಬ౯ ඣೕಂർತ ವ౾౨
ಅಥ฿ ඣೕಂർತ ವ౾౨ಗಳ ಒಂൿ ವಗბಃౙ, ಒಂൿ ಅಥ฿ ಅದ౾ౙಂತ
ກನ ಂൽನ ෴โඃ คಡ ಅವඌಗัಡ ຄರ෨ಖ තซಃಗಳ
เವರವඝ౬ ಒದಜರൽದ౪ง ಸಹ, ಷರൡ౨ಗำ ಮൡ౨ ඛීಧචಗัಡ
ಒಳಪഖౣ, ಪಕರಣ 37ರ ಉಪಪಕರಣ (1)ರಅലಯย ຄರ෨ಖ තซಃಗಳ
เವರಗಳඝ౬ ಸยಸฤ ಅඝಮൟಸฤ, ඣೕಂർತ ವ౾౨ಗಳ ವಗბವඝ౬
ಅඌಸฤ ಅඌ౽ರವඝ౬ ฃಜ ಸ౽ბರಃౙ ඛೕಡฤ ಪ౨ඪತ౨ං.
ಘಡ 6
ಘಡ 6ರย ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ ಅඌඛಯಮದ ಪಕರಣ 38ಃౙ
ຄಸ ಪಕರಣವඝ౬ ಪൟೕ೧ವ ෩ಲಕ,-
ಉಪಪಕರಣ (1)ರย, ಅಂತಹ ಇತฉ තซಃಗำ ಅಂತಹ คೕൟ ಮൡ౨
เඋನಗಳඝ౬ ඛಗൽಪലಸฤ, ಷರൡ౨ಗำ ಮൡ౨ ඛීಧචಗัಡ ಒಳಪഖౣ
ಅಂತಹ
ಸಮಯඅಳಡ
ಸದค
තซಃಗಳඝ౬
౷ೕಕคವವคಡ
เൿකನ฿ಜ ಲಭ฿ಞ๋ ഴವ ಸฤ฿ಜ ඛಯಮಗಳඝ౬
ഴವ ಅඌ౽ರವඝ౬ ฃಜ ಸ౽ბರಃౙ ඛೕಡฤ ಪ౨ඪತ౨ං.
ಉಪಪಕರಣ
(2)ರย,
ීಧಪಟౣ
තซಃർರฆ
ಪಕರಣ
37ರ
ಉಪಪಕರಣ (1)ರലಯย ಒದಜದ තซಃಗಳ เವರಗัಡ ීඌඈ,
ಜ෫ಯඝ౬ ಪഷಯมಗದ ඣೕಂർತ ವ౾౨ಗำ ಮൡ౨ಇತರ ವಗბದ
ವ౾౨ಗัಡ ಅವඌ ෦ൟ, ಷರൡ౨ಗำ ಮൡ౨ ඛීಧචಗಳඝ౬ ಸฤ,
ඛಯಮಗಳඝ౬ ഴವ ಅඌ౽ರವඝ౬ ฃಜ ಸ౽ბರಃౙ ඛೕಡฤ
ಪ౨ඪತ౨ං.
17
ಘಡ 7
ಘಡ 7ರย ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ ಅඌඛಯಮದ ಪಕರಣ
39ರಉಪಪಕರಣ (7)ರ ෮ದಲච ಪฏൡಕವඝ౬ ಪൟೕ೧ವ ෩ಲಕ
ಪൟಬ౯ ඣೕಂർತ ವ౾౨ ಸ౽ბರಃౙ, ಸ౷-ඛಧბคದ คಡ
ಅಥ฿ ಸ౷-ඛಧბคದ คಡಯ ಬದมಜ ඛಧბคಸ౽ದ ෮ತ౨ವඝ౬
ඩವൟಸฤ ಮൡ౨ ಅಂತಹ ෮ತ౨ವඝ౬ ඛಧბคವ คೕൟ, เඋನ ಮൡ౨
ಸಮಯವඝ౬ ಸฤ ಮൡ౨ ಷರൡ౨ಗำ ಮൡ౨ ඛීಧචಗಳඝ౬
ವ ඛಯಮಗಳඝ౬ ಡฤ ಅඌ౽ರವඝ౬ ฃಜ ಸ౽ბರಃౙ
ඛೕಡฤ ಪ౨ඪತ౨ං.
ಅಲං, ಪಕರಣ 37ರ ಉಪ ಪಕರಣ (1)ರ ಅലಯย ಒಬ౯ ඣೕಂർತ
ವ౾౨ ಅಥ฿ ඣೕಂർತ ವ౾౨ಗಳ ಒಂൿ ವಗბโ ಒಂൿ ಅಥ฿
ಅದ౾ౙಂತ
ກನ
ಂൽನ
෴โං
คಡ
ಅವඌಗัಡ
คಟನბඝ౬
ಒದಜರൽದ౪ง
ಅಥ฿
ຄರ෨ಖ
තซಃಗಳ
เವರವඝ౬
ಒದಜರൽದ౪ง ಸಹ คಟನბඝ౬ ಒದಜಸฤ ಅඝಮൟಸฤ, ಅඌಚචಯ
෩ಲಕ ಷರൡ౨ ಮൡ౨ ඛීಧචಗಳඝ౬ ඛಗൽಪലವ ಅඌ౽ರವඝ౬
ฃಜ ಸ౽ბರಃౙ ඛೕಡฤ ಪ౨ඪತ౨ං.
ಘಡ 8
ಘಡ8ರย ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ ಅඌඛಯಮದ ಪಕರಣ 41ಃౙ
ຄಸ ಪಕರಣ 41ඝ౬ ಪൟೕ೧ವ ෩ಲಕ ಸ౷ ඛಧბคඈ
ഴವั
คಡಯ
ಜ෫ಯඝ౬
ಪഷಯฤ
ಷರൡ౨ಗำ
ಮൡ౨
ඛಬბಂಧಗಳඝ౬ ಸฤ, ಅಂತಹ ಸರಀ ಮൡ౨ ๅಗಳ තซಃ ಅಥ฿
ಅๅರಡರ ෬ว තซಃർರඝ คಡಯඝ౬ ඩವൟಸൽದ౪ย ಪഷದ
ഴವั
คಡಯ
ಜ෫ಯඝ౬
ಅನ౷ವ
ಬലಂൽಡ
ಂൟฆಜಸฤ เඋನವඝ౬ ಸฤ ಟ තซಃർರඝ ಅಂತಹ
තซಃಗಳ ෬ว ඩವൟಸ౽ದ คಡಯඝ౬ ඩವൟದ౪ย, ഴವั
คಡಯ
ಅಂತಹ
෨ಖತัฆವ
ಜ෫ಯඝ౬
ಮ౨
ಉಪೕಜಆำโದ౽ౙಜ เඋನವඝ౬ ಸฤ ඛಯಮಗಳඝ౬
ಡฤ ಅඌ౽ರವඝ౬ ฃಜ ಸ౽ბರಃౙ ඛೕಡฤ ಪ౨ඪತ౨ං.
ಘಡ 12
ಘಡ8ರย ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ ಅඌඛಯಮದ ಪಕರಣ 41ಃౙ
ຄಸ ಪಕರಣ 41ඝ౬ ಪൟೕ೧ವ ෩ಲಕ ಸ౷ ඛಧბคඈ
ഴವั ಘಡ 12ರย, ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ ಅඌඛಯಮದ
ಪಕರಣ 49ರ, ಉಪಪಕರಣ 4ඝ౬ ൟൿ౪ಪല ഴವ ෩ಲಕ ಈ
౽౪ಯലಯย ಅಥ฿ ಏ౾ೕಂತ ಸರಀ ಮൡ౨ ๅಗಳ ౽౪ಯലಯย
ഖౣವั
คಡಯඝ౬
ඩವൟโದ౽ౙಜ
ഴವั
คಡಯ
ಜ෫ಯඝ౬ ಉಪೕಜಸಬർದ ෮ತ౨ದ ෬ว ඛීಧචಗಳඝ౬
ವ ඛಯಮಗಳඝ౬ ഴವ ಅඌ౽ರವඝ౬ ฃಜ ಸ౽ბರಃౙ
ඛೕಡฤ ಪ౨ඪತ౨ං.
ಅಲං, ಪಕರಣ 49ಃౙ, ಉಪಪಕರಣ 12ඝ౬ ಪბഷ ഴವ ෩ಲಕ ಒಬ౯
ඣೕಂർತ ವ౾౨ ಅಥ฿ ඣೕಂർತ ವ౾౨ಗಳ ಒಂൿ ವಗბโ
เൿකನ ಜ෫ ಌಯ ෩ಲಕ ಈ ౽౪ಯലಯย ಅಥ฿ ಏ౾ೕಂತ
ಸರಀ ಮൡ౨ ๅಗಳ ౽౪ಯലಯย เ෮ೕಸಬർದ ഖౣವั
คಡ ಧಯ ಅಂಥ ಗคಷౣ ಪಣ, ಷರൡ౨ಗำ ಮൡ౨ ඛීಧචಗಳඝ౬
18
ವ ඛಯಮಗಳඝ౬ ഴವ ಅඌ౽ರವඝ౬ ฃಜ ಸ౽ბರಃౙ
ඛೕಡฤ ಪ౨ඪತ౨ං.
ಘಡ 13
ಘಡ 13ರย ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ ಅඌඛಯಮದ ಪಕರಣ 50ರ
ಉಪಪಕರಣ
(3)ඝ౬
ಪൟೕ೧ವ
෩ಲಕ
2017ರ
೩ษ
1ඡ
ൽකಂಕൽಂದ ೦คಡ ಬฆ๋, ತඩ౭ಜ ಪഷದ ಮൡ౨ ಬಳದ ഴವั
คಡ ಜ෫ಡ ඩವൟಸ౽ದ ಬലಯ ದರವඝ౬ ಮൡ౨ ಅಂತಹ ಬലಯ
ว౽ౙೈರದ
เඋನವඝ౬
ವ
ඛಯಮಗಳඝ౬
ഴವ
ಅඌ౽ರವඝ౬ ฃಜ ಸ౽ბರಃౙ ඛೕಡฤ ಪ౨ඪತ౨ං.
ಪ౨เತ ๎ಸකತಕ ಅඌ౽ರದ ಪ൞ೕಜච ฿ലಃಯ ಸ౷งಪർ౪ಜං.
ಬಸವฃಜ ැ
෨ಖ ൟ
ಎಂ.ಃ. เ๎ม౾౹
౽ಯბದ๏ბ
ಕකბಟಕ เඋನಸො
ಅඝීಧ
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017
(2017ರ ಕකბಟಕ ಅඌඛಯಮ 27) ರ ಉದ౫ೃತ ූಗ
xx xx xx
16. ഴವั คಡಯ ಜ෫ಯඝ౬ ಡൿಆಳฤ ಅಹბ ಮൡ౨ ಷರൡ౨ಗำ.- (1)
ಪൟಬ౯ คಡർಯಕ ವ౾౨, ඛಯ෦ಸಬർದ ಅಂಥ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ
ಒಳಪഖౣ ಟ ಪಕರಣ 49ರย ඛඌბಷౣಪലದ เඋನದย, ಆತನ ವವರದ ಪಥದย ಅಥ฿
෨ಂൿವคಃಯย ಬಳದ ಅಥ฿ ಬಳಸฤ ಉං౪ೕ๏ฆವ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿
ಅโಗึರಡರ
තซಃಯ
෬ว
เඌದ
ഴವั
คಡಯ
ಜ෫ಯඝ౬
ಡൿಆಳฤ
ಹಀౙಳವකಜರತಕౙൿ౪
ಮൡ౨
ಸದค
෮ತ౨ವඝ౬
ಅಂಥ
ವ౾౨ಯ
เൿකನ
ಜ෫
ಌಡ
ಜ෫ಡತಕౙൿ౪.
(2) ಈ ಪಕರಣದย ಏඡ ಒಳತಂലದ౪ง, ඣೕಂർತ ವ౾౨ ಈ ಃಳಜನโಗಳ ຄರ൞ಜ
ಆತඛಡ ಡมದ ಸರಀಗำ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ තซಃಡ ීඌඈ
෴โඃ ഴವั คಡ ಜ෫ಡ ಹಀౙಳವකಜರತಕౙದ౪ಲ,-
(ಎ) ಈ ಅඌඛಯಮದ ಅലಯย ඣೕಂർತකದ තซಃർರඝ ඛೕലದ ಒಂൿ วಪഔౣ
ಅಥ฿ ಖೋბ ೕഔ, ಅಥ฿ ඛಯ෦ಸಬർದ ಅಂಥ ಇತರ คಡ ർಯ ഴವ ದ౨ๆ೩ಗಳ
౷ඌೕನ ຄಂൽರಀ;
() ಅವඝ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡඝ౬ ౷ೕಕคರಀ.
เವರൕ:- ಈ ಘಡದ ಉං౪ೕಶಗัಛಜ,-
(i) තซಃർರඛಂದ, ౷ೕಕคವವඛಡ ಅಥ฿ ಅಂತಹ ඣೕಂർತ ವ౾౨ಯ ඛඃბಶನದ
෬ว ಏ೬ಂഡ ಆಜ෴ದง ಅಥ฿ ಅನ൭ ಆಜ෴ದง ౽ಯბඛವბವ ෴โඃ ಇತರ
ವ౾౨ಡ, ಸರಀಗಳ ಛಃಯ ෨ನ౬ ಅಥ฿ ಸಮಯದย, ಸರಀಗಳ ౷ಮದ ದ౨ๆ೩ಗಳ
ವಛბವൕಯ ෩ಲಕ฿ಗย ಅಥ฿ ಅನ൭ ಆಗย, ಸರಀಗಳඝ౬ ಬಟ฿ഷ ലർ౪ಗ;
19
(ii)
තซಃർರඝ
෴โඃ
ವ౾౨ಡ,
ಅಂಥ
ඣೕಂർತ
ವ౾౨ಯ
ಸರಀಗಳඝ౬
౷ೕಕคർ౪චಂൿ ඛඃბಶನದ ෬ฉಡ ಆತನ ಪರ฿ಜ ๅಗಳඝ౬ ಒದಜർ౪ಗ, ඣೕಂർತ
ವ౾౨ ಸರಀಗಳඝ౬ ಅಥ฿ ದූბඝರ฿ಜ ๅಗಳඝ౬ ౷ೕಕคർ౪චಂൿ ූเಸತಕౙൿ౪
() ಪಕರಣ 41ರ ಉಪීಧಗัಡ ಒಳಪഖౣ, ಅಂಥ තซಃಡ ීඌඈ เඌಸมದ
คಡಯඝ౬ ಸ౽ბರದ ಌಡ, ನಗൿ งಪದย෴ಗย ಅಥ฿ ಸದค තซಃಡ ීඌඈ
ಒඪ౭ಆಳಬർದ ഴವั คಡ ಜ෫ಯඝ౬ ಬಳಆำโದರ ෩ಲಕ฿ಗย, ฿ಸ౨เಕ฿ಜ
ർಯലರಀ;
XX XX XX
(4) ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ ෴โඃ วಪഔౣ ಅಥ฿ ಖೋბ ಪഔౣಡ
ීඌඈ, ಅಂಥ วಪഔౣ ಅಥ฿ วಪഔౣಡ ීඌದ ಅಂಥ ಖೋბ ಪഔౣಯඝ౬
ಒಳತำವ ಹಣ౽ನ ವಷბ ಆචತಂಡ ತฆ฿ಯದ ಪౣಂಬฑ ൟಂಗัಡ, ಪಕರಣ 39ರ ಅലಯย
คಟඨბ ಸยಸฤ ಇฆವ ಆචಯ ൽකಂಕ ಅಥ฿ ීඌದ ฿ბಕ คಟඨბ ಸยಃಯ ൽකಂಕ,
ಇโಗಳย ෴โൿ ෮ದสೕ ಅದರ ඦತರ, ഴವั คಡ ಜ෫ಯඝ౬ ಡൿಆಳฤ ಒಬ౯
ඣಂർತ ವ౾౨ ಹಀౙಳವකಜರತಕౙದ౪ಲ.
ಪฏൡ ඣೕಂർತ ವ౾౨ ಪಕರಣ 39ರ ಅലಯย 2018ರ ೖბ ൟಂಗัಛಜ คಟඨბ
ಒದಜಸ౽ದ ಆචಯ ൽකಂಕದ ඦತರ ಸದค ಪಕರಣದ ಅലಯย 2019ರ ೖბ ൟಂಗัಛಜ
คಟඨბ ಒದಜಸ౽ದ ಆචಯ ൽකಂಕದವฉಡ, 2017-18ರ ಹಣ౽ ವಷბದยಯ ಸರಀ ಅಥ฿
ๅಗಳ ಅಥ฿ ಅๅರಡರ තซಃಛಜ ෴โඃ วಪഔౣ ಅಥ฿ ಅಂತಹ วಪഔౣಡ ීඌದ
ಖೋბ ೕഔಡ ීඌඈ, ෴โದರ เವರಗำ ಪಕರಣ 37ರ ಉಪ-ಪಕರಣ (1)ರ ಅലಯย 2019ರ
ೖბ ൟಂಗัಛಜ คಟඨბ ಒದಜಸ౽ದ ಆචಯ ൽකಂಕದವฉಡ තซಃർರඛಂದ ಅභ สೕി
ಡಲ౭ഔౣංೕ ಅโಗಳ ഴವั คಡ ಜ෫ಯඝ౬ ಪഷಯฤ ಹಀౙಳವකಗತౙಕൿ౪.
XX XX XX
29. ඣೕಂದಯ ರൿ౪ಪലเಃ.-
XX XX XX
(2) ಕ౨ ಅඌ౽ค ൞ඝ ಕ౨ๅಂൿ ූเಸಬർದ ෴โඃ ත฿ბನ౷ಯ
ൽකಂಕವඝ౬ ಒಳತಂഽತಹ ಅಂಥ ൽකಂಕൽಂದ คಡർಯಕ ವ౾౨ಯ ඣೕಂದಯඝ౬
ಃಳಜನโಗัಛಜ ರൿ౪ತัಸಬൿ,-
(ಎ)
ಒಬ౯
ඣೕಂർತ
ವ౾౨,
ඛಯ෦ಸಬർದ
ಈ
ಅඌඛಯಮದ
ಅಂಥ
ಉಪීಧಗಳඝ౬ ಅಥ฿ ಅದರ ಅലಯย ಡมದ ඛಯಮಗಳඝ౬ ಉಲಂಫฆโൿ; ಅಥ฿
() ಪಕರಣ 10ರ ಅലಯย คಡ ർಯ ഴವ ಒಬ౯ ವ౾౨ ෩ฆ ಕඝಗತ฿ದ คಡ
ಅವඌಗัಡ คಟඨბ ಅඝ౬ ಒದಜಲൽฆโൿ; ಅಥ฿
() ಘಡ ()ಯย ඛൽბಷౣಪലದ ವ౾౨ಯඝ౬ ຄರൡಪലඈ, ෴โඃ ඣೕಂർತ
ವ౾౨ ඛฏತರ฿ಜ ಆฆ ൟಂಗಳವฉಡ คಟನბಳඝ౬ ಒದಜಲൽฆโൿ; ಅಥ฿
XX XX XX
34. ಜ෫ ಮൡ౨ ಖೋბ ೕഔಗำ.- (1) ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ
තซಃಛಜ ಒಂൿ คಡ วಪഔౣಯඝ౬ ඛೕಡมಜದ౪ย ಮൡ౨ ಆ คಡ วಪഔౣಯย คಡർಯಕ
ಲโ ಅಥ฿ เඌಸมಜฆವ คಡ, ಅಂಥ තซಃಡ ීඌದ คಡർಯಕ ಲವඝ౬
ಅಥ฿ ർಯ ಡ౽ದ คಡಯඝ౬ ෦ೕคฆ๋ ಉഴීർಗ, ಅಥ฿ තซಃ ലದ
ಸರಀಗำ ౷ೕಕคವವඛಂದ ಂൽฆಜಸಲ౭ഔౣದ౪ย ಅಥ฿ ലฆವ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿
ಅโಗึರಡರ තซಃಯย ಆರ ಉഴීದย ಅಂಥ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ
තซಃ ലฆವ ඣೕಂർತ ವ౾౨ ౷ೕಕคವವඛಡ ඛಯ෦ಸಬർದ ಅಂಥ เವರಗಳඝ౬
ಒಳತಂലฆವ ಒಂൿ ಜ෫ ೕഔಯඝ౬ ඛೕಡತಕౙൿ౪.
(2) ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ තซಃಡ ීඌඈ ಒಂൿ ಜ෫
ೕഔಯඝ౬ ඛೕഴ๋ತಹ ෴โඃ ඣೕಂർತ ವ౾౨ ಅಂಥ ಜ෫ ೕഔಯඝ౬ ඛೕಡมಜฆವ
ಆ ൟಂಗัನ, ಆದฉ ಅಂತಹ තซಃ ലದ ಹಣ౽ ವಷბ ಆචತಂಡ ತฆ฿ಯದ දౣಂಬฑ
ಅಥ฿ ීඌದ ฿ბಕ คಟඨბ ಒದಜದ ൽකಂಕ, ಇโಗಳย ෴โൿ ෮ದสೕ ಆ ൟಂಗಳ
20
ඦತರದಲದ, คಟನ౬ბย ಅಂಥ ಜ෫ ೕഔಯ เವರಗಳඝ౬ ಳೕಸತಕౙൿ౪ ಮൡ౨ คಡ ಧಯඝ౬
ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย ຄಂർಃ ಡತಕౙൿ౪:
ಪฏൡ, ಅಂಥ තซಃಯ คಡ ಮൡ౨ ಬലಯ ຄฉ ಆತඛಂದ ෴โඃ ಇತರ ವ౾౨ಡ
ವಛბಸมಜದ౪ฉ, තซಃർರನ ഖౣವั คಡ ಧಯยನ ಇัಃಯඝ౬ ಅඝಮൟಸತಕౙದ౪ಲ.
XX XX XX
37. ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಒದಜโൿ.- (1) ಒಬ౯ ഴವั ๅ
ງಃർರ, ಒಬ౯ ಅඛ฿ คಡർಯಕ ವ౾౨ ಮൡ౨ ಪಕರಣ 10 ಅಥ฿ ಪಕರಣ 51 ಅಥ฿ ಪಕರಣ
52ರ ಉಪීಧಗಳ ಅലಯย คಡ ർಯ ഴವ ಒಬ౯ ವ౾౨ಯඝ౬ ຄರൡಪലඈ,
ಪൟಬ౯ ඣೕಂർತ ವ౾౨, ಒಂൿ คಡ ಅವඌಯย ಡมದ ಸರಀ ಅಥ฿ ๅಗำ
ಅಥ฿ ಅโಗึರಡರ ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಸದค คಡ ಅವඌಯ ತದඦತರ ಬฆವ
ൟಂಗัನ ಹತ౨ඡ ൽನඈൿ ಅಥ฿ ಅದ౾ౙಂತ ෮ದฤ ඛಯ෦ಸಬർದ ಅಂಥ ನ෩ච ಮൡ౨
เඋನದย, เൿකನ งಪದย ಒದಜಸತಕౙൿ౪ ಮൡ౨ ಅಂಥ เವರಗಳඝ౬ ಸದค තซಃಗಳඝ౬
౷ೕಕคವವඛಡ, ඛಯ෦ಸಬർದ ಅಂಥ ಸಮಯඅಳಡ ಮൡ౨ ಅಂಥ เඋನದย, ൟัಸತಕౙൿ౪:
ಪฏൡ, คಡ ಅವඌಯ ತದඦತರ ಬฆವ ൟಂಗัನ ಹඣ౬ಂದඡ ൽನൽಂದ ಹൽජದඡ ൽನದ
ವฉಜನ ಅವඌಯย ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಒದಜಸฤ ඣೕಂർತ ವ౾౨ಡ ಅವ౽ಶ
ඛೕಡತಕౙದ౪ಲ:
ಮൡ౨ ಪฏൡ, ಆಕ౨ฆ, ยತ฿ಜ ർಖยಸ౽ದ ౽ರಣಗัಛಜ, ಅඌಚචಯ
෩ಲಕ, ಅದರย ඛඌბಷౣಪലಸಬർದ ಅಂಥ คಡർಯಕ ವ౾౨ಗಳ ವಗბಃౙ, ಅಂಥ เವರಗಳඝ౬
ಒದಜโದರ ౽ಲ෦ൟಯඝ౬ เಸ౨คಸಬൿ:
ಅಲං ಪฏൡ, ಄ಂದ คಡ ಆಕ౨คಂದ ಅඌದ ౽ಲ෦ൟಯ ෴โඃ เಸ౨ರൕ,
ಆಕ౨คಂದ ಅඌತತಂലං ಎಂൿ ಪคූเಸತಕౙൿ౪.
(2) ಪಕರಣ 38ರ ಉಪಪಕರಣ (3)ರ ಅലಯยನ เವರಗಳඝ౬ ಅಥ฿ ಪಕರಣ 38ರ ಉಪಪಕರಣ
(4)ರ ಅലಯยನ ഴವั ฿ ງಃർರನ ಒಳ෨ಖ තซಃಡ ීඌದ เವರಗಳඝ౬,
෴คಡ ൟัಸมಜංೕ ಅಂತಹ ಪൟಬ౯ ඣೕಂർತ ವ౾౨, ಢ ൟัಸมದ เವರಗಳඝ౬,
คಡ ಅವඌಯ ತದඦತರ ಬฆವ ൟಂಗัನ ಹൽඡಳඡ ൽನඈൿ ಅಥ฿ ಅದ౾ౙಂತ ෮ದฤ, ಆದฉ
ಹൽජದඡ ൽನ౾ౙಂತ ෨ಂತ฿ಗಲඃ, ಒಪ౭ತಕౙൿ౪ ಅಥ฿ ൟರಸౙคಸತಕౙൿ౪ ಮൡ౨ ಆತඛಂದ
ಉಪಪಕರಣ (1)ರ ಅലಯย ಒದಜದ เವರಗำ ಅದಕౙඝಞಣ฿ಜ ൟൿ౪ಪല෴ಗತಕౙൿ౪.
(3) ෴โඃ ඣೕಂർತ ವ౾౨, ෴โඃ คಡ ಅವඌಡ ಉಪಪಕರಣ (1)ರ ಅലಯย
เವರಗಳඝ౬ ಒದಜ ಮൡ౨ ಪಕರಣ 42ರ ಅಥ฿ ಪಕರಣ 43ರ ಅലಯย ಅโ ຄಂർಃ෴ಗං
ಉัൿಆಂലฆ฿ಗ, ಅโಗಳย ෴โඃ ತඬ౭ ಅಥ฿ สೕಪ ಪ౨෴ದย, ඛಯ෦ಸಬർದ
ಅಂಥ เඋನದย ಅಂಥ ತඬ౭ ಅಥ฿ สೕಪವඝ౬ ಸคಪലಆำโൿ ಮൡ౨ ಅಂಥ ತඬ౭ ಅಥ฿
สೕಪದ ౽ರಣൽಂർಜ คಡ ಕല෫ ർಯ฿ದ ದಭბದย, คಡ ಮൡ౨ ಬല,
෴โർದฆ ಇದ౪ฉ, ಅಂಥ คಡ ಅವඌಡ ಒದಜಸ౽ಜฆವ คಟನ౬ბย ಅದඝ౬ ർಯ
ಡತಕౙൿ౪:
ಪฏൡ, ಉಪಪಕರಣ (1)ರ ಅലಯย ಸยಸมದ เವರಗัಡ ීඌದ ತඬ౭ ಅಥ฿
สೕಪದ ಸคಪലเಃಡ, ಅಂಥ เವರಗำ ීඌฆವ ಹಣ౽ ವಷბ ಆචತಂಡ ತฆ฿ಯದ
දౣಂಬฑ ൟಂಗัಡ ಪಕರಣ 39ರ ಅലಯย คಟඨბ ಒದಜเಃ ಅಥ฿ ීඌದ ฿ბಕ คಟඨბ
ಸยเಃ, ಇโಗಳย ෴โൿ ෮ದสೕ ಅದರ ඦತರ, ಅವ౽ಶ ඛೕಡತಕౙದ౪ಲ.
ಮൡ౨ ಪฏൡ, ಉಪಪಕರಣ (1)ರ ಅലಯย ಸยಸมದ เವರಗัಡ ීඌದ ತඬ౭ ಅಥ฿
สೕಪದ ಸคಪലเಃಯඝ౬, ඣೕಂർತ ವ౾౨ ಪಕರಣ 39ರ ಅലಯย 2018ರ ೖბ
ൟಂಗัಛಜ คಟඨბ ಒದಜಸ౽ದ ಆචಯ ൽකಂಕದ ඦತರ ಸದค ಪಕರಣದ ಅലಯย 2019ರ
ೖბ ൟಂಗัಛಜ ಅಥ฿ ಜನವค 2019คಂದ ೖბ 2019 ವฉಜನ ೖಕ౽ౙಜ คಟඨბ
ಒದಜಸ౽ದ ಆචಯ ൽකಂಕದವฉಡ, ಅඝಮൟಸತಕౙൿ౪.
เವರൕ:- ಈ ಅඋಯದ ಉං౪ೕಶಗัಛಜ, “ຄರ෨ಖ තซಃಗಳ เವರಗำ” ಎಂಬ
ಪർವั ෴โඃ คಡ ಅವඌಯย ലದ ຄರ෨ಖ තซಃಗัಡ ීඌඈ ඛೕലದ
วಪഔౣಗำ, ಖೋბ ೕഔಗำ, ಜ෫ ೕഔಗำ ಮൡ౨ ಪคಷౙೃತ วಪഔౣಗಳඝ౬ ಒಳತಳತಕౙൿ౪.
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21
38. ಒಳ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಒದಜโൿ.- (1) ಒಬ౯ ഴವั ๅ
ງಃർರ, ಒಬ౯ ಅඛ฿ คಡർಯಕ ವ౾౨ ಅಥ฿ ಪಕರಣ 10 ಅಥ฿ ಪಕರಣ 51 ಅಥ฿ ಪಕರಣ
52ರ ಉಪීಧಗಳ ಅലಯย คಡ ർಯ ഴವ ಒಬ౯ ವ౾౨ಯඝ౬ ຄರൡಪലඈ,
ಪൟಬ౯ ඣೕಂർತ ವ౾౨, ಆತನ ಒಳ෨ಖ තซಃಗำ ಮൡ౨ ಜ෫ ಅಥ฿ ಖೋბ ೕഔಗಳ
เವರಗಳඝ౬ ದ౪ಪലโದ౽ౙಜ, ಪಕರಣ 37ರ ಉಪಪಕರಣ (1)ರ ಅലಯย ൟัಯಪലದ
ຄರ෨ಖ තซಃಗำ ಮൡ౨ ಜ෫, ಅಥ฿ ಖೋბ ೕഔಗัಡ ීඌದ เವರಗಳඝ౬
ಪค๏ೕยಸತಕౙൿ౪, ಂඎತัಸತಕౙൿ౪, ಅಗತเದ౪ฉ ಪბലಸತಕౙൿ౪ ಅಥ฿ ಡൿಕತಕౙൿ౪
ಮൡ౨ තซಃർರඛಂದ ಪಕರಣ 37ರ ಉಪಪಕರಣ (1)ರ ಅലಯย ಳೕತ฿ಗඃ ಇฆವ ಅಂಥ
තซಃಗัಡ ීඌඈ ಆತඝ ౷ೕಕคದ ಒಳ෨ಖ තซಃಗำ ಮൡ౨ ಜ෫ ಅಥ฿ ಖೋბ
ೕഔಯ เವರಗಳඝ౬ ಅದರย คಸಬൿ.
(2) ಒಬ౯ ഴವั ๅ ງಃർರ, ಒಬ౯ ಅඛ฿ คಡർಯಕ ವ౾౨ ಮൡ౨ ಪಕರಣ 10
ಅಥ฿ ಪಕರಣ 51 ಅಥ฿ ಪಕರಣ 52ರ ಉಪීಧಗಳ ಅലಯย คಡ ർಯ ഴವ ಒಬ౯
ವ౾౨ಯඝ౬ ຄರൡಪലඈ, ಪൟಬ౯ ඣೕಂർತ ವ౾౨, ಒಂൿ คಡ ಅವඌಯย ಈ
ಅඌඛಯಮದ ಅലಯย ෨ಖ เඌเಃಯ ಆඋರದ ෬ว คಡ ർಯ ಡ౾ฆವ ಸರಀ
ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ ಒಳ෨ಖ තซಃಗำ ಮൡ౨ ಏ౾ೕಂತ ಸರಀ ಮൡ౨ ๅಗಳ คಡ
ಅඌඛಯಮದ ಅലಯย คಡർಯಕ฿ದ ಅಥ฿ ೕಂಕ ഓคෆአ ಅඌඛಯಮ, 1975ರ (1975ರ
಄ಂದ ಅඌඛಯಮ 51) ಪಕರಣ 3ರ ಅലಯย ಅโಗಳ ෬ว ಏ౾ೕಂತ ಸರಀ ಮൡ౨ ฿ คಡಯඝ౬
ർಯ ಡ౽ದ, ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ ಒಳ෨ಖ තซಃಗำ ಮൡ౨
ಅಂಥ තซಃಗัಡ ීඌඈ ౷ೕಕคದ ಜ෫ ಅಥ฿ ಖೋბ ೕഔಗಳඝ౬ ಒಳತಂഽ ಸರಀ
ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ ಒಳ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಸದค คಡ ಅವඌಯ
ತದඦತರ ಬฆವ ൟಂಗัನ ಹತ౨ඡ ൽನದ ඦತರ ಆದฉ ಹൽජದඡ ൽನඈൿ ಅಥ฿ ಅದರ ෮ದฤ,
ඛಯ෦ಸಬർದ ಅಂಥ ನ෩ච ಮൡ౨ เඋನದย, เൿකನ งಪದย ಒದಜಸತಕౙൿ౪:
ಪฏൡ, ಆಕ౨ฆ, ยತ฿ಜ ർಖยಸ౽ದ ౽ರಣಗัಛಜ, ಅඌಚචಯ ෩ಲಕ,
ಅದರย ඛඌბಷౣಪലಸಬർದ ಅಂಥ คಡർಯಕ ವ౾౨ಗಳ ವಗბಃౙ, ಅಂಥ เವರಗಳඝ౬
ಒದಜโದರ ౽ಲ෦ൟಯඝ౬ เಸ౨คಸಬൿ:
ಮൡ౨ ಪฏൡ, ಄ಂದ คಡ ಆಕ౨คಂದ ಅඌದ ౽ಲ෦ൟಯ ෴โඃ เಸ౨ರൕ,
ಆಕ౨คಂದ ಅඌತತಂലං ಎಂൿ ಪคූเಸತಕౙൿ౪.
(3)
౷ೕಕคವವඛಂದ,
ඩბഓದ,
ಡൿಕมದ
ಅಥ฿
คಸมದ
ಮൡ౨
ಉಪಪಕರಣ (2)ರ ಅലಯย ಒದಜದ, තซಃಗಳ เವರಗಳඝ౬, ීඌದ තซಃർರඛಡ
ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย ಮൡ౨ ಸಮಯඅಳಡ ൟัಸತಕౙൿ౪.
(4)
ಪಕರಣ 39ರ ಉಪಪಕರಣ (2) ಅಥ฿ ಉಪಪಕರಣ (4)ರ ಅലಯย ಒದಜದ คಟನ౬ბย
౷ೕಕคವವඛಂದ ඩბഓದ, ಡൿಕมದ ಅಥ฿ คಸมದ තซಃಗಳ เವರಗಳඝ౬
ීඌದ තซಃർರඛಡ ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย ಮൡ౨ ಅಂಥ ಸಮಯඅಳಡ
ൟัಸತಕౙൿ౪.
(5) ෴โඃ ඣೕಂർತ ವ౾౨, ෴โඃ คಡ ಅವඌಡ ಉಪಪಕರಣ (2)ರ ಅലಯย
เವರಗಳඝ౬ ಒದಜ ಮൡ౨ ಪಕರಣ 42ರ ಅಥ฿ ಪಕರಣ 43ರ ಅലಯย ಅโ ຄಂർಃ෴ಗං
ಉัൿಆಂലฆ฿ಗ, ಅโಗಳย ෴โඃ ತඬ౭ ಅಥ฿ สೕಪ ಪ౨෴ದย, ඛಯ෦ಸಬർದ
ಅಂಥ เඋನದย ಅಂಥ ತඬ౭ ಅಥ฿ สೕಪವඝ౬ ಸคಪലಆำโൿ ಮൡ౨ ಅಂಥ ತඬ౭ ಅಥ฿
สೕಪದ ౽ರಣൽಂർಜ คಡ ಕല෫ ർಯ฿ದ ದಭბದย, คಡ ಮൡ౨ ಬല,
෴โർದฆ ಇದ౪ฉ, ಅಂಥ คಡ ಅವඌಡ ಒದಜಸ౽ಜฆವ คಟನ౬ბย ಅದඝ౬ ർಯ
ಡತಕౙൿ౪:
ಪฏൡ, ಉಪಪಕರಣ (2)ರ ಅലಯย ಸยಸมದ เವರಗัಡ ීඌದ ತඬ౭ ಅಥ฿
สೕಪದ ಸคಪലเಃಡ, ಅಂಥ เವರಗำ ීඌฆವ ಹಣ౽ ವಷბ ಆචತಂಡ ತฆ฿ಯದ
දౣಂಬฑ ൟಂಗัಡ ಪಕರಣ 39ರ ಅലಯย คಟඨბ ಒದಜเಃ ಅಥ฿ ීඌದ ฿ბಕ คಟඨბ
ಸยเಃ, ಇโಗಳย ෴โൿ ෮ದสೕ ಅದರ ඦತರ, ಅವ౽ಶ ඛೕಡತಕౙದ౪ಲ.
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22
39. คಟඨ ბಗಳඝ౬ ಒದಜโൿ.-
XX XX XX
(5)
ಪൟಬ౯ ඣೕಂർತ ಅඛ฿ คಡർಯಕ ವ౾౨, ಪൟಂൿ ౽วಂಡฑ
ൟಂಗำ ಅಥ฿ ಅದರ ූಗಃౙ, ඛಯ෦ಸಬർದ ಅಂಥ ನ෩ච ಮൡ౨ เඋನದย, ಒಂൿ คಟඨბ
ಅඝ౬ เൿකನ คೕൟಯย, ಒಂൿ ౽วಂಡฑ ൟಂಗำ ಆචತಂಡ ತฆ฿ಯದ ಇಪ౭ൡ౨ ൽನಗಳ
ಒಳಡ ಅಥ฿ ಪಕರಣ 27ರ ಉಪ-ಪಕರಣ (1)ರ ಅലಯย ඛඌბಷౣലದ ඣೕಂದ ಅವඌಯ ಆචಯ
ൽನದ ತฆ฿ಯದ ಏำ ൽನಗಳ ಒಳಡ, ಇๅರಡರย ෴โൿ ෮ದสೕ ಅದರ ಒಳಛಜ,
ಒದಜಸತಕౙൿ౪.
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(7) ಉಪಪಕರಣ (1) ಅಥ฿ ಉಪಪಕರಣ (2) ಅಥ฿ ಉಪಪಕರಣ (3) ಅಥ฿ ಉಪಪಕರಣ (5)ರ
ಅലಯย คಟඨბ ಅඝ౬ ಸยโൿ ಅಗತเฆವ ಪൟಬ౯ ඣೕಂർತ ವ౾౨, ಅವඝ
ಅಂತಹ คಟඨბ ಅඝ౬ ಸยโൿ ಅಗತเฆವ ಆචಯ ൽකಂಕವඝ౬ ෦ೕರඈ, ಅಂಥ คಟನ౬ბ
ಪ౽ರ ౾ฆವ คಡಯඝ౬ ಸ౽ბರಃౙ ർಯ ಡತಕౙൿ౪.
ಪฏൡ, ಉಪ ಪಕರಣ (1)ರ ಪฏൡಕದ ಅലಯย คಟඨბ ಅඝ౬ ಒದಜโൿ ಅಗತเฆವ
ಪൟಬ౯ ඣೕಂർತ ವ౾౨, ಒಂൿ ൟಂಗัನย ലದ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿
ಅโಗึರಡರ ಒಳ෨ಖ ಮൡ౨ ຄರ෨ಖ තซಃಗำ, ಉಪೕಜದ ഴವั คಡ ಜ෫,
ർಯ ಡ౽ದ คಡ, ർಯ ലದ คಡ ಮൡ౨ ඛಯ෦ಸಬർದ ಅಂಥ ಇತರ
เವರಗಳඝ౬ ಪคಗಣචಡ ಡൿಆಂഴ, ඛಯ෦ಸಬർದ ಅಂಥ ನ෩ච ಮൡ౨ เඋನದย ಮൡ౨
ಅಂಥ ಸಮಯඅಳಛಜ, ౾ ಇฆವ คಡಯඝ౬ ಸ౽ბರಃౙ ർಯ ಡತಕౙൿ౪.
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(9)
ಪಕರಣ 37 ಮൡ౨ 38ರ ಉಪීಧಗัಡ ಒಳಪഖౣ, ෴โඃ ඣೕಂർತ ವ౾౨,
ಉಪ-ಪಕರಣ (1) ಅಥ฿ ಉಪಪಕರಣ (2) ಅಥ฿ ಉಪಪಕರಣ (3) ಅಥ฿ ಉಪಪಕರಣ (4) ಅಥ฿
ಉಪಪಕರಣ (5)ರ ಅലಯย คಟඨბ ಅඝ౬ ಒದಜದ ඦತರ, ಅದರย คಡ ඩඌ౽ರൽಂದ
ౘಪค๏ೕಲච
(Scrutiny),
วಕౙಪค๗ೕಧච,
ತඩಸൕ
ಅಥ฿
೦ค
ಚഖವഔಃಗಳ
ಪค൏ಮൽಂർൿโಗಳඝ౬ ຄರൡಪലඈ, ෴โඃ สೕಪ ಅಥ฿ ತඬ౭ เವರಗำ
ಪ౨෴ದย, ಅವඝ, ಅಂಥ สೕಪ ಅಥ฿ ತඬ౭ เವರಗಳඝ౬ ಗಮඛದ ಅವඌಯยನ ൟಂಗัಡ
ಅಥ฿ ೖಕಃౙ ಒದಜಸ౽ಜฆವ คಟನ౬ბย ಅಂಥ สೕಪ ಅಥ฿ ತඬ౭ เವರಗಳඝ౬, ಈ
ಅඌඛಯಮದ ಅലಯยನ ಬലಯ ർಯದ ඛීಧචಡ ಒಳಪഖౣ, ಸคಪലಸತಕౙൿ౪:
ಪฏൡ, ಹಣ౽ ವಷბ ಆචತಂಡ ತฆ฿ಯದ ಪౣಂಬฑ ൟಂಗำ ಅಥ฿ ൽ౷ൟೕಯ
ೖಕಃౙ คಟඨბ ಅඝ౬ ಸยโದ౽ౙಜ ಇฆವ ಗഴโ ൽකಂಕ ಅಥ฿ ීඌದ ฿ბಕ
คಟඨბ ಅඝ౬ ಸยದ ฿ಸ౨เಕ ൽකಂಕ, ಇโಗಳย ෴โൿ ෮ದสೕ ಅದರ ඦತರ, ෴โඃ
สೕಪ ಅಥ฿ ತඬ౭ เವರಗಳ ಅಂಥ ಸคಪലเಃಡ ಅವ౽ಶವඝ౬ ඛೕಡತಕౙದ౪ಲ.
(10) ಂൽನ คಡ ಅವඌಗಳยನ ෴โർದง ಅವඌಡ คಟඨბ ಅඝ౬ ಒದಜಲൽದ౪ฉ, ಒಬ౯
ඣೕಂർತ ವ౾౨ಡ ಒಂൿ คಡ ಅವඌಡ คಟඨბ ಅඝ౬ ಒದಜಸฤ ಅವ౽ಶವඝ౬ ඛೕಡತಕౙದ౪ಲ.
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41. ഴವั คಡ ಜ෫ಯ ಃೕ෨ ಮൡ౨ ಅದರ ൞൞ౙยಕ ಅಂಜೕ౽ರ.- (1)
ඛಯ෦ಸಬർದ ಅಂಥ ಷರൡ౨ಗำ ಟ ඛಬბಂಧಗัಡ ಒಳಪഖౣ, ಪൟಬ౯ ඣೕಂർತ
ವ౾౨, ಆತನ คಟನ౬ბย ಸ౷-ඛಧბคඈ ಅಹბ ഴವั คಡಯ ಜ෫ಯඝ౬
ಡൿಆಳฤ ಹಀౙಳವකಜರತಕౙൿ౪ ಮൡ౨ ಅಂಥ ෮ತ౨โ ಆತನ เൿකನ ಜ෫ ಌಡ ൞൞ౙยಕ
ಆඋರದย ಜ෫ತಳತಕౙൿ౪.
(2)
ಉಪಪಕರಣ (1) ರย ಉวೕದ ಜ෫ಯඝ౬, ಸದค ಉಪಪಕರಣದย ಉวೕದ
คಟನ౬ბ ಪ౽ರ ಸ౷-ඛಧბคದ ഖౣವั คಡ ർಯಃౙ ತ ಉಪೕಜಆಳತಕౙൿ౪.
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42. ഴವั คಡ ಜ෫ಯ ຄಂൽเಃ, ಂಪഷเಃ ಟ ඬನฑ- ಃೕ෨.- (1)
ಒಬ౯ ඣೕಂർತ ವ౾౨ಂದ (ಈ ಪಕರಣದย ಇඝ౬ ෨ಂං ``౷ೕಕคವವඝ'' ಎಂൿ
ಉวೕಸมಜං) ಒಂൿ คಡ ಅವඌಛಜ ಒದಜದ ಪൟಂൿ ಒಳ෨ಖ තซಃಯ เವರಗಳඝ౬
ඛಯ෦ಸมದ ಅಂಥ เඋನದย ಮൡ౨ ಅಂಥ ಸಮಯඅಳಡ,-
23
(ಎ) ฿ൽ คಡർಯಕ ವ౾౨ (ಈ ಪಕರಣದย ಇඝ౬ ෨ಂං ‘තซಃർರ’ ಎಂൿ
ಉวೕಸมಜං) ಅඃ คಡ ಅವඌಡ ಅಥ฿ ಂൽನ ෴โඃ คಡ ಅವඌಡ ತನ౬ ಂඎ฿ದ
คಟನ౬ბย ಒದಜದ ฿ൽ ຄರ෨ಖ තซಃಯ เವರಗูಂൽಡ;
() ಆತඝ ಆಮൿ ലದ ಸರಀಗัಡ ීඌඈ ೕ ಂಕ ഓคෆ ಅඌඛಯಮ,
1975ರ (1975ರ ಄ಂದ ಅඌඛಯಮ 51) ಪಕರಣ 3ರ ಅലಯย ർಯ ಡมದ ಏ౾ೕಂತ ಸರಀ
ಮൡ౨ ๅಗಳ คಡಂൽಡ; ಮൡ౨
() ഴವั คಡ ಜ෫ಯ ಃೕ෨ಗಳ ൽ౷ಞೕಕರಣಗัಛಜ,
-ຄಂർಃ ಡತಕౙൿ౪.
(2)
฿ൽ ຄರ෨ಖ තซಃ เವರಗಳ ಅಥ฿ ಆಮൿ ലದ ಸರಀಗัಡ
ීඌඈ ೕಂಕ ഓคෆ ಅඌඛಯಮ, 1975ರ (1975ರ ಄ಂದ ಅඌඛಯಮ 51) ಪಕರಣ 3ರ
ಅലಯย ർಯ ലದ ಏ౾ೕಂತ ಸರಀ ಮൡ౨ ๅಗಳ คಡಯ ೯ಡ ຄಂർಃ෴ದ
ಒಳ෨ಖ තซಃಡ ීඌದ วಪഔౣ ಅಥ฿ ಖೋბ ೕഔಗัಡ ීඌඈ ഴವั คಡ
ಜ෫ಯ ಃೕಮඝ౬ ಅಂൟಮ฿ಜ ಒඪ౭ಆಳತಕౙൿ౪ ಮൡ౨ ಅಂಥ ಒඪ౭ಡಯඝ౬, ඛಯ෦ಸಬർದ
ಅಂಥ เඋನದย, ౷ೕಕคವವඛಡ ൟัಸತಕౙൿ౪.
(3)
ಒಂൿ ಒಳ෨ಖ තซಃಡ ීඌඈ ౷ೕಕคವವඝ ಃೕ෨ ലದ ഴವั
คಡ ಜ෫, තซಃർರඛಂದ ಅඃ තซಃಛಜ ಳೕದ คಡಜಂತ ಅඌಕ฿ಜದ౪ย ಅಥ฿
තซಃർರ ತನ౬ ಂඎ฿ದ เವರಪഔౣಯย ຄರ෨ಖ තซಃಯඝ౬ ಳೕರൽದ౪ย, ಆ
ವ൞ಸವඝ౬ ಅಂಥ ಇಬ౯ง ವ౾౨ಗัಡ, ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย ൟัಸತಕౙൿ౪.
(4)
ഴವั คಡ ಜ෫ಯ ಃೕ෨ಗಳ ൽ౷ಞೕಕರಣವඝ౬, ඛಯ෦ಸಬർದ ಅಂಥ
เඋನದย, ౷ೕಕคವವඛಡ ൟัಸತಕౙൿ౪.
(5)
ಉಪಪಕರಣ (3)ರ ಅലಯย ൟัದ ෴โඃ ವ൞ಸಃౙ ීඌඈತಹ ෮ತ౨
ಮൡ౨ ಡ ವ൞ಸವඝ౬ ൟัದ ൟಂಗัನ ತನ౬ ಂඎ฿ದ คಟನ౬ბย තซಃർರඝ ಅದඝ౬
ಸคಪലಸඃ ಇർ౪ಗ, ವ൞ಸವඝ౬ ൟัದ ൟಂಗัನ ತದඦತರದ ൟಂಗัನ ౷ೕಕคವವನ คಟನ౬ბย,
ඛಯ෦ಸมದ ಅಂಥ เඋನದย, ಆತನ ഖౣವั คಡ ಧಡ คಸತಕౙൿ౪.
(6)
ಃೕ෨ಗಳ ൽ౷ಞೕಕರಣದ ಪಕ౨ ಆඌಕเฆโൿ ಉഴීඈತಹ ഴವั คಡ
ಜ෫෴ಜ ಃೕ෨ ലದ ෮ತ౨ವඝ౬, ൽ౷ಞೕಕರಣವඝ౬ ൟัದ ൟಂಗัನ ౷ೕಕคವವನ
คಟನ౬ბย ಆತನ ഖౣವั คಡ ಧಡ คಸತಕౙൿ౪.
(7)
තซಃർರඝ ತನ౬ ಂඎ฿ದ คಟನ౬ბย วಪഔౣ ಅಥ฿ ಖೋბ ೕഔಯ
เವರಗಳඝ౬ ಪಕರಣ 39ರ ಉಪಪಕರಣ (9) ರย ඛಗൽತัದ ಸಮಯඅಳಡ ಳೕದฉ,
౷ೕಕคವವඝ ಉಪಪಕರಣ (5)ರ ಅലಯย คದ ෮ತ౨ವඝ౬ ತನ౬ ഖౣವั คಡ ದಂದ
ಕല෫ ലಆಳฤ ಅಹბඛರತಕౙൿ౪.
(8)
ಉಪಪಕರಣ (5) ಅಥ฿ ಉಪಪಕರಣ (6)ರ ಅലಯย ഖౣವั คಡ ಧಡ
෴โඃ ෮ತ౨ವඝ౬ คಸมಜฆವ ಒಬ౯ ౷ೕಕคವವඝ ಡ คದ ෮ತ౨ದ ෬ว, ಜ෫ಯඝ౬
ಉಪೕಜದ ൽකಂಕൽಂದ ಸದค ಉಪಪಕರಣಗಳ ಅലಯย ലದ ฿ൽ ಪბഷಗಳವರಡ,
ಪಕರಣ 50ರ ಉಪಪಕರಣ (1)ರ ಅലಯย ඛൽბಷౣಪലದ ದರದย ಬലಯඝ౬ ർಯ ಡฤ
ಧකಜರತಕౙൿ౪.
(9)
ಉಪಪಕರಣ
(7)ರ
ಅലಯย
ഖౣವั
คಡಯ
෴โඃ
ಇัಃಯඝ౬
ಅಂಜೕಕคದ౪ย,
ಉಪಪಕರಣ
(8)ರ
ಅലಯย
ർಯ
ലದ
ಬലಯ
෮ತ౨ವඝ౬,
ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย, ಆತನ เൿකನ ನಗൿ ಌಯ ฿ൽ ๏ೕბಃಡ ಜ෫
ഴವ ෩ಲಕ ౷ೕಕคವವඛಡ ಮฆඩವൟ ಡತಕౙൿ౪:
ಪฏൡ, ಜ෫ತಳ౽ದ ಬലಯ ෮ತ౨โ තซಃർರඛಂದ ർಯ ലದ ಬലಯ
෮ತ౨ವඝ౬ ෴โඃ ದಭბದย ෦ೕರತಕౙದ౪ಲ.
(10) ಉಪಪಕರಣ (7)ರ ಉಪීಧಗಳඝ౬ ಉಲಂಫ ഖౣವั คಡ ಧಂದ ಇัಃ
ലದ ෮ತ౨ವඝ౬, ಅಂಥ ಉಲಂಘච ಭเದ ൟಂಗัನ ౷ೕಕคವವನ คಟನ౬ბย ಆತನ
ഖౣವั คಡ ಧಡ คಸತಕౙൿ౪ ಮൡ౨ ಡ คದ ෮ತ౨ದ ෬ว ಪಕರಣ 50ರ ಉಪಪಕರಣ
(3)ರ ಅലಯย ඛൽბಷౣಪലದ ದರದย ಬലಯඝ౬ ർಯ ಡฤ ಅಂಥ ౷ೕಕคವವඝ
ಧකಜರತಕౙൿ౪.
24
43. ഖౣವั คಡ ಧಯยನ ಇัಃಯ ຄಂൽเಃ, ಂಪഷเಃ ಮൡ౨
ඬನฑ-ಃೕ෨.- (1) ಒಬ౯ ඣೕಂർತ ವ౾౨ಂದ (ಈ ಪಕರಣದย ಇඝ౬ ෨ಂං ‘තซಃർರ’
ಎಂൿ ಉวೕಸมಜං) ಒಂൿ คಡ ಅವඌಛಜ ಒದಜದ ຄರ෨ಖ තซಃಡ ීൽದ
ಪൟಂൿ ಜ෫ ೕഔಯ เವರಗಳඝ౬, ඛಯ෦ಸมದ ಅಂಥ เඋನದย ಮൡ౨ ಅಂಥ
ಸಮಯඅಳಡ,-
(ಎ) ฿ൽ คಡർಯಕ ವ౾౨ (ಈ ಪಕರಣದย ಇඝ౬ ෨ಂං ``౷ೕಕคವವඝ'' ಎಂൿ
ಉวೕಸมಜං) ಅඃ คಡ ಅವඌಡ ಅಥ฿ ತฆ฿ಯದ ෴โඃ คಡ ಅವඌಡ ತನ౬ ಂඎ฿ದ
คಟನ౬ბย ಃೕ෨ ലದ ഴವั คಡಯยನ ฿ൽ ಇัಃಂൽಡ, ಮൡ౨
() ഖౣವั คಡ ಧಯ ಇัಃಯ ಃೕ෨ಗಳ ൽ౷ಞೕಕರಣಗัಛಜ,
- ຄಂർಃ ಡತಕౙൿ౪.
(2) තซಃർರඛಂದ ഖౣವั คಡ ಧಯยನ ಇัಃಛಜ ലದ ಃೕ෨, ಅൿ
౷ೕಕคವವඛಂದ ഴವั คಡ ಜ෫ಛಜ ലದ ಃೕ෦ನมದ ฿ൽ ಇัಃಯ ೯ಡ
ຄಂർಃ෴ർಗ, ಅಂൟಮ฿ಜ ಒඪ౭ಆಳತಕౙൿ౪ ಮൡ౨ ಅದඝ౬ ඛಯ෦ಸಬർದ ಅಂಥ
เඋನದย තซಃർರඛಡ ൟัಸತಕౙൿ౪.
(3) ຄರ෨ಖ තซಃಗัಡ ීඌඈ ഖౣವั คಡ ಧಯยನ ಇัಃ,
ഴವั คಡ ಜ෫ಛಜ ലದ ಃೕ෦ನมದ ಅದರ ฿ൽ ಇัಃಜಂತ ಅඌಕ฿ಜದ౪ย ಅಥ฿
౷ೕಕคವವඝ ತನ౬ ಂඎ฿ದ คಟನ౬ბย ಅದರ ฿ൽ ಜ෫ ೕഔಯඝ౬ ಳೕರൽದ౪ย, ಆ
ವ൞ಸವඝ౬ ಅಂಥ ಇಬ౯ง ವ౾౨ಗัಡ, ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย ൟัಸತಕౙൿ౪.
(4)
ഖౣವั
คಡ
ಧಯยನ
ಇัಃಯ
ಃೕ෨ಗಳ
ൽ౷ಞೕಕರಣವඝ౬,
ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย තซಃർರඛಡ ൟัಸತಕౙൿ౪.
(5) ಉಪಪಕರಣ (3)ರ ಅലಯย ൟัದ ෴โඃ ವ൞ಸಃౙ ීඌඈತಹ ෮ತ౨ ಮൡ౨
ಡ ವ൞ಸವඝ౬ ൟัದ ൟಂಗัನ ತನ౬ ಂඎ฿ದ คಟඨ ბನย ౷ೕಕคವವඝ ಅದඝ౬
ಸคಪലಸඃ ಇർ౪ಗ, ವ൞ಸವඝ౬ ൟัದ ൟಂಗัನ ತದඦತರದ ൟಂಗัನ තซಃർರನ คಟඨ ბನย,
ඛಯ෦ಸมದ ಅಂಥ เඋನದย, ಆತನ ഖౣವั คಡ ಧಡ คಸತಕౙൿ౪.
(6) ಃೕ෨ಗಳ ൽ౷ಞೕಕರಣದ ಪಕ౨, ಉഴීඈತಹ ഖౣವั คಡ ಧಯยನ
෴โඃ ಇัಃಡ ීඌದ ෮ತ౨ವඝ౬, ಅಂಥ ൽ౷ಞೕಕರಣವඝ౬ ൟัದ ൟಂಗัನ තซಃർರನ
คಟನ౬ბย ಆತನ ഖౣವั คಡ ಧಡ คಸತಕౙൿ౪.
(7) ౷ೕಕคವವඝ ತನ౬ ಂඎ฿ದ คಟඨ ბನย ಜ෫ ೕഔಯ เವರಗಳඝ౬ ಪಕರಣ 39ರ
ಉಪಪಕರಣ (9)ರย ඛඌბಷౣಪലದ ಸಮಯඅಳಡ ಳೕದฉ, තซಃർರඝ ಉಪಪಕರಣ (5)ರ
ಅലಯย คದ ෮ತ౨ವඝ౬ ತನ౬ ഖౣವั คಡ ದಂದ ಕല෫ ലಆಳฤ
ಅಹბඛರತಕౙൿ౪.
(8) ಉಪಪಕರಣ (5) ಅಥ฿ ಉಪಪಕರಣ (6)ರ ಅലಯย ഖౣವั คಡ ಧಡ ෴โඃ
෮ತ౨ವඝ౬ คಸมಜฆವ ಒಬ౯ තซಃർರඝ, ಡ คದ ෮ತ౨ಃౙ ීඌඈ, ഖౣವั
คಡ ಧಯยನ ಇัಃಛಜ ലದ ಅಂಥ ಃೕ෦ನ ൽකಂಕൽಂದ ಸದค ಉಪ-ಪಕರಣಗಳ ಅലಯย
ಅದರ ฿ൽ ಪბഷಗಳඝ౬ ഴವವರಡ, ಪಕರಣ 50ರ ಉಪಪಕರಣ (1)ರ ಅലಯย
ඛൽბಷౣಪലದ ದರದย ಬലಯඝ౬ ർಯ ಡฤ ಧඛರತಕౙൿ౪.
(9) ಉಪಪಕರಣ (7)ರ ಅലಯย ഖౣವั คಡಯ ෴โඃ ಇัಃಯඝ౬ ಅಂಜೕಕคದ౪ย,
ಉಪಪಕರಣ (8)ರ ಅലಯย ർಯ ലದ ಬലಯ ෮ತ౨ವඝ౬, ඛಯ෦ಸಬർದ ಅಂಥ
เඋನದย, ಆತನ เൿකನ ನಗൿ ಌಯ ฿ൽ ๏ೕბಃಡ ಜ෫ ഴವ ෩ಲಕ
තซಃർರඛಡ ಮฆඩವൟ ಡತಕౙൿ౪:
ಪฏൡ, ಜ෫ತಳ౽ದ ಬലಯ ෮ತ౨โ ౷ೕಕคವವඛಂದ ർಯ ലದ ಬലಯ
෮ತ౨ವඝ౬ ෴โඃ ದಭბದย ෦ೕರತಕౙದ౪ಲ.
(10) ಉಪಪಕರಣ (7)ರ ಉಪීಧಗಳඝ౬ ಉಲಂಫ ഖౣವั คಡ ಧಂದ ಇัಃ
ലದ ෮ತ౨ವඝ౬, ಅಂಥ ಉಲಂಘච ಭเದ ൟಂಗัನ තซಃർರನ คಟඨ ბನย ಆತನ
ഖౣವั คಡ ಧಡ คಸತಕౙൿ౪ ಮൡ౨ ಡ คದ ෮ತ౨ದ ෬ว ಪಕರಣ 50ರ ಉಪಪಕರಣ
(3)ರ ಅലಯย ඛൽბಷౣಪലದ ದರದย ಬലಯඝ౬ ർಯ ಡฤ ಅಂಥ තซಃർರඝ
ಧකಜರತಕౙൿ౪.
25
43ಎ. คಟನბඝ౬ ಒದಜವ ಟ ഴವั คಡ ಜ෫ಯඝ౬ ಡൿಆำವ
౽ಯბเඋನ.- (1) ಪಕರಣ 16ರ ಉಪಪಕರಣ (2), ಪಕರಣ 37 ಅಥ฿ ಪಕರಣ 38ರย ಏඡ
ಒಳತಂലದ౪ง, ಪൟಬ౯ ඣೕಂർತ ವ౾౨, ಪಕರಣ 39ರ ಉಪಪಕರಣ (1)ರ ಅലಯย
ಒದಜದ คಟඝბಗಳย, තซಃർರฆಗำ ಒದಜದ තซಃಗಳ เವರಗಳඝ౬ ಪค๏ೕยಸತಕౙൿ౪,
ಂඎತัಸತಕౙൿ౪, ಪბലಸತಕౙൿ౪ ಅಥ฿ ಡൿಕತಕౙൿ౪.
(2) ಪಕರಣ 41, ಪಕರಣ 42 ಅಥ฿ ಪಕರಣ 43ರย ಏඡ ಒಳತಂലದ౪ง, ౷ೕಕคವವඛಂದ
ഴವั
คಡ
ಜ෫ಯඝ౬
ಡൿಆำವ
ಮൡ౨ ಅದರ
ಪค๏ೕಲචಯ
౽ಯბเඋನโ,
ඛಯ෦ಸಬർඈ ಇರತಕౙൿ౪.
(3)
౷ೕಕคವವඛಂದ
ഴವั
คಡ
ಜ෫ಯඝ౬
ಡൿಆำವ
ಉං౪ೕಶಗัಛಜ,
තซಃർರඛಂದ ನ ೕಟბฯ ನย, ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಒದಜವ
౽ಯბเඋನโ, ඛಯ෦ಸಬർඈ ಇರತಕౙൿ౪.
(4) ಉಪಪಕರಣ (3)ರ ಅലಯย ಒದಜಲದ ຄರ෨ಖ තซಃಗัಡ ීඌඈ,
ഴವั คಡ ಜ෫ಯඝ౬ ಡൿಆำವ ౽ಯბเඋನโ, ඛಯ෦ಸಬർඈ ಇರತಕౙൿ౪
ಮൡ౨ ಅಂಥ ౽ಯბเඋನโ ಸದค ಉಪಪಕರಣದ ಅലಯย තซಃർರฆಗัಂದ ಒದಜದ
เವರಗಳ ಆඋರದ ෬ว ಲಭเฆವ ഴವั คಡ ಜ෫ಯ ๕ಕಡ ಇಪ౭ತ౨ರಷౣඝ౬ ෦ೕರඈ ಡ
ಡൿಆಳಬർದ ഴವั คಡ ಜ෫ಯ ಗคಷ ෮ತ౨ವඝ౬ ಒಳತಳಬൿ.
(5) ಉಪಪಕರಣ (3)ರ ಅലಯย තซಃർರඛಂದ ಒದಜಸมಜฆವ ຄರ෨ಖ තซಃಗಳย
ඛൽბಷౣಪലฆವ คಡಯ ෮ತ౨โ, ಆತඛಂದ ಈ ಅඌඛಯಮದ ಉಪීಧಗಳ ಅലಯย ർಯ
ಡ౽ದ คಡ ಎಂൿ ූเಸತಕౙൿ౪.
(6) ಉಪಪಕರಣ (3) ಅಥ฿ ಉಪಪಕರಣ (4)ರ ಅലಯย เವರಗಳඝ౬ ಒದಜಸมಜฆವ ಆದฉ
ಅโಗัಛಜ
คಟඨ ბ
ಅඝ౬
ಒದಜಸมಜಲൽฆವ
ຄರ෨ಖ
තซಃಗัಡ
ීඌඈ,
คಡಯඝ౬ ർಯ ഴโದಃౙ ಅಥ฿ ದූბඝರ฿ಜ ಡൿಆಂಡ ഴವั คಡ
ಜ෫ಯඝ౬ ർಯ ഴโದಃౙ, තซಃർರ ಮൡ౨ ౷ೕಕคವವඝ ೲഔ෴ಜ ಮൡ౨ ฉ
ฉ෴ಜ ಧคರತಕౙൿ౪.
(7) ಉಪಪಕರಣ (6)ರ ಉං౪ೕಶಗัಛಜ, ವมൟಯඝ౬ ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย
ಡತಕౙൿ౪ ಮൡ౨ ಅಂಥ ౽ಯბเඋನโ คಡಯ ಅಥ฿ ತඩ౭ಜ ಡൿಆಂಡ ഴವั คಡ
ಜ෫ಯ, ಒಂൿ เರ งඩಗಳඝ౬ ෦ೕคಲದ ෮ತ౨ದ ವมൟ ಡൽฆเಃಯඝ౬
ಉಪීඌಸಬൿ.
(8) ඣೕಂർತ ವ౾౨ಂದ ಉಪಪಕರಣ (3)ರ ಅലಯย ಒದಜವ เವರಗಳ, ຄರ෨ಖ
තซಃಗัಡ ීඌದ คಡಯ ෮ತ౨ದ ౽ಯბเඋನ, ರౘ൘ೕඩಯಗำ ಮൡ౨ ෩ಲ෦ൟ,-
(ಎ) ඣೕಂದಯඝ౬ ಡൿಆಂಡ ಆฆ ൟಂಗಳ ಒಳಛಜ;
() คಡಯඝ౬ ർಯ ಡฤ ತඪ౭ฆವย ಞ ಅಂಥ ತඪ ◌್ಪದ ෮ತ౨ವඝ౬
ർಯ ಡ౾ฆವ ಗഴโ ൽකಂಕൽಂದ ಎರഴ ൟಂಗำಗัಜಂತ ກೈಜ, ಅಂಥ ತඪ౭เಃ
෨ಂൿವฉൽർ౪ಗ, -ඛಯ෦ಸಬർඈ ಇರತಕౙൿ౪
XX XX XX
47. เಬ ๑ಲౙ เඌเಃ.- (1) ಪಕರಣ 37 ಅಥ฿ ಪಕರಣ 38ರ ಅലಯย ಅಗತเฆವ
ຄರ෨ಖ ಅಥ฿ ಒಳ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಅಥ฿ ಪಕರಣ 39 ಅಥ฿ ಪಕರಣ 45ರ
ಅലಯย ಅಗತเฆವ คಟನ౬ბඝ౬, ಗഴโ ൽකಂಕඅಳಡ ಒದಜಸฤ เಫಲකದ ಪൟಬ౯
ඣೕಂർತ
ವ౾౨,
ಗคಷ
ಐൿ
เರ
งඩಡ
ಒಳಪഖౣ
ಅಂಥ
เಫಲ
෨ಂൿವฉವ ಅವඌಯยನ ಪൟಂൿ ൽನಃౙ ඞฆ งඩಯ เಬ ๑ಲౙವඝ౬
ർಯ ಡತಕౙൿ౪.
(2) ಪಕರಣ 44ರ ಅലಯย ಅಗತเฆವ คಟನ౬ბඝ౬ ಗഴโ ൽකಂಕඅಳಡ ಒದಜಸฤ
เಫಲකದ ෴โඃ ඣೕಂർತ ವ౾౨, ฃಜದยನ ಆತನ ವ฿ഔನ ๕ಕಡ ౽ฤ ූಗದౣ
วಕౙ ౾ದ ಒಂൿ ಗคಷౣ ෮ತ౨ಃౙ ಒಳಪഖౣ ಅಂಥ เಫಲ ෨ಂൿವฉವ ಅವඌಯยನ
ಪൟಂൿ ൽನಃౙ ඞฆ งඩಯ เಬ ๑ಲౙವඝ౬ ർಯ ಡฤ ಧකಜರತಕౙൿ౪.
48. ಸರಀ ಮൡ౨ ๅಗಳ คಡ ไൟ౨ർರฆ.- (1) ಸರಀ ಮൡ౨ ๅಗಳ คಡ ไൟ౨ർರರඝ౬
ಅඝ෮ೕൽವ เඋನ, ಅವರ ಅಹბಯ ಷರൡ౨ಗำ, ಕತბವಗำ ಮൡ౨ ಧಗำ, ಡൿಀವ
26
เඋನ
ಮൡ౨
ಅವರ
౽ಯბඛವბಹൕಡ
ීඌತ
ಇತರ
ಷರൡ౨ಗำ,
ඛಯ෦ಸಬർದ
ಅಂಥർ౪ಜರತಕౙൿ౪.
(2) ಒಬ౯ ඣೕಂർತ ವ౾౨, ಪಕರಣ 37ರ ಅലಯย ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬,
ಪಕರಣ 38ರ ಅലಯย ಒಳ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಮൡ౨ ಪಕರಣ 39 ಅಥ฿ ಪಕರಣ 44 ಅಥ฿
ಪಕರಣ 45ರ ಅലಯย คಟನ౬ბඝ౬ ಒದಜโದ౽ౙಜ ಅඝ෮ೕൽತ ಸರಀ ಮൡ౨ ๅಗಳ คಡ
ไൟ౨ർರರඝ౬ ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย ඩඌಂತತัಸಬൿ.
(3) ಉಪಪಕರಣ (2)ರย ಏඡ ಒಳತಂലದ౪ง, ಸರಀ ಮൡ౨ ๅಗಳ คಡ ไൟ౨ർರคಂದ
คಟನ౬ბย ಒದಜದ ෴โඃ ತಪ๏ೕฤಗಳ ಅಥ฿ ಸยದ ಇತರ เವರಗಳ ಸคತನದ ಜ฿౪ค,
෴ರ ಪರ฿ಜ ಅಂಥ คಟඨბ ಮൡ౨ เವರಗಳඝ౬ ಸยಸมಜංೕ ಆ ඣೕಂർತ ವ౾౨ಡ
คฆโൿ ෨ಂൿವฉಯತಕౙൿ౪.
49. คಡ, ಬല, ඈಡ ಮൡ౨ ಇತರ ෮ತ౨ಗಳ ർಯ.- (1) ಒಬ౯ ವ౾౨ಂದ, ಅಂತ೦ბಲ
ಂ౾ಂ ಅಥ฿ ಃലഡ ಅಥ฿ ഷഡ ౽ഴბಗಳ ಉಪೕಜเಃಯ ෩ಲಕ ಅಥ฿
ฃౣიೕಯ เൿකನ ඛඌ ವಛბವൕ (කಷನฯ ಎว౽ౣიඛಋ හി ഓನ౺౮ฑ) ಅಥ฿ ජಜ
ಸಮಯದย ಒഖౣ ಇತಥბ (คಯฯ ഛෳ ಛ ങಂഡ) ಅಥ฿ ಅಂಥ ಇತರ เඋನಗಳ ෩ಲಕ
ಮൡ౨ ඛಯ෦ಸಬർದ ಅಂಥ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ, คಡ, ಬല, ඈಡ, ๑ಲౙ
ಅಥ฿ ෴โඃ ಇತರ ෮ತ౨౽ౙಜ ലದ ಪൟಂൿ ഩವಯඝ౬, ඛಯ෦ಸಬർದ ಅಂಥ
เඋನದย ඛವბಸ౽ದ ಅಂಥ ವ౾౨ಯ เൿකನ ನಗൿ ಌಡ ಜ෫ತัಸತಕౙൿ౪.
(2) ඣೕಂർತ ವ౾౨ಯ คಟನ౬ბย ಸ౷-ඛಧბคඈತಹ ഴವั คಡ ಜ෫ಯඝ౬,
ඛಯ෦ಸಬർದ เඋನದย ඛವბಸ౽ದ ಆತನ เൿකನ ಜ ಌಡ, ಪಕರಣ 41ರ
ಅඝರ฿ಜ, ಜ෫ತัಸತಕౙൿ౪.
XX XX XX
(4) เൿකನ ಜ ಌಯย ಲಭเฆವ ෮ತ౨ವඝ౬, ಈ ಅඌඛಯಮ ಅಥ฿ ಏ౾ೕಂತ
ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮದ ಅലಯย ർಯ ಡ౽ದ ഖౣವั คಡಯ
ർಯ౽ౙಜ, ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย ಮൡ౨ ಅಂಥ ಷರൡ౨ಗัಡ ಒಳಪഖౣ ಟ
ಅಂಥ ಸಮಯඅಳಛಜ ಉಪೕಜಆಳಬൿ.
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(11) ಈ ಅඌඛಯಮದ ಅലಯยಯ เൿකನ ನಗൿ ಌಡ ෴โඃ ෮ತ౨ವඝ౬
ವಛბಸมಜದ౪ย, ಅൿ ಉಪ ಪಕರಣ (1)ರย ಉಪීඌඈ ಸದค ಌಯย ഩವ
ಡมಜං ಎಂൿ ಪคූเಸತಕౙൿ౪.
XX XX XX
50. คಡಯ เಬ ർಯದ ෬ว ಬല.-
XX XX XX
(3) ಪಕರಣ 42ರ ಉಪಪಕರಣ (10)ರ ಅലಯย ഴವั คಡ ಜ෫ಯඝ౬ ಅඝತ฿ಜ
ಅಥ฿ ಅඌಕ฿ಜ ಃೕ෨ ലฆವ ಅಥ฿ ಪಕರಣ 43ರ ಉಪಪಕರಣ (10)ರ ಅലಯย ഖౣವั
คಡ ಧಯยನ ಇัಃಯඝ౬ ಅඝತ฿ಜ ಅಥ฿ ಅඌಕ฿ಜ ലฆವ ಒಬ౯ คಡർಯಕ
ವ౾౨, ಅಂಥ ಅඝತ฿ದ ಅಥ฿ ಅඌಕ฿ದ ಃೕ෦ನ, ಅಥ฿ ಅಂಥ ಅඝತ฿ದ ಅಥ฿
ದූბඝರ฿ಜ ಅඌಕ฿ದ ಇัಃಯ ෬ว, ಪคಷൟ౨ನ ๏මರ౺ಗಳ ಅನ౷ಯ ಸ౽ბರൽಂದ
ಅඌಸಬർದ, ๕ಕറ ಇಪ౭ತ౨කಲౙರಷౣඝ౬ ෦ೕರದ, ಅಂಥ ದರದย ಬലಯඝ౬, ൞කಜ,
ർಯ ಡತಕౙൿ౪.
XX XX XX
52. ෩ಲದย คಡಯඝ౬ ಗโൿ.-
XX XX XX
(6) ෴โඃ ඛ฿ბಹಕඝ, ಉಪಪಕರಣ (4)ರ ಅലಯย เವರಪತವඝ౬ ಒದಜದ ඦತರ,
ಅದರย,
คಡ
ඩඌ౽ರಗัಂದ
ౘಪค๏ೕಲච,
วಕౙಪค๗ೕಧච,
ತඩಸൕ
ಅಥ฿
೦ค
ಚഖವഔಃಗಳ ಪค൏ಮൽಂದ ಉಂഓದโಗಳඝ౬ ຄರൡಪലඈ ಇತฉ ෴โඃ สೕಪ ಅಥ฿
ತඬ౭ เವರಗಳඝ౬ ಪ౨ ಹದฉ, ಅವඝ, ಅಂಥ สೕಪ ಅಥ฿ ತඬ౭ เವರಗಳඝ౬ ಗಮඛದ
27
ಅವඌಯยನ ൟಂಗัಡ ಒದಜಸ౽ಜฆವ เವರಪತದย, ಪಕರಣ 50ರ ಉಪಪಕರಣ (1)ರย ඛൽბಷౣ
ಪലඈ ಬലಯඝ౬ ർಯ ഴโದಃౙ ಒಳಪഖౣ, ಅಂಥ สೕಪ ಅಥ฿ ತඬ౭ เವರಗಳඝ౬
ಸคಪലಸತಕౙൿ౪:
ಪฏൡ, ಹಣ౽ ವಷბ ಆචತಂಡ ತฆ฿ಯದ ಪౣಂಬฑ ൟಂಗัಡ เವರಪತವඝ౬
ಒದಜโದ౽ౙಜ ಇฆವ ಗഴโ ൽකಂಕ ಅಥ฿ ීඌದ ฿ბಕ เವರಪತವඝ౬ ಒದಜದ
฿ಸ౨เಕ ൽකಂಕ ಇโಗಳย ෴โൿ ෮ದสೕ ಅದರ ඦತರ, ෴โඃ สೕಪ ಅಥ฿ ತඬ౭
เವರಗಳ ಅಂಥ ಸคಪലเಃಡ ಅವ౽ಶ ඛೕಡತಕౙದ౪ಲ.
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54. คಡಯ ಮฆඩವൟ.- (1) ෴โඃ คಡಯ ಮൡ౨ ಅಂಥ คಡ ಅಥ฿ ಆತඛಂದ
ർಯ฿ದ ෴โඃ ಇತರ ෮ತ౨ಗಳ ෬ว ർಯ ലದ ಬല, ෴โർದง ಇದ౪ฉ,
ಅโಗಳ ಮฆඩವൟಯඝ౬ ಃೕ෨ ഴವ ෴่ಬ౯ ವ౾౨, ීඌದ ൽකಂಕൽಂದ ಎರഴ
ವಷბಗಳ ෨౽౨ಯದ ෮ದฤ ඛಯ෦ಸಬർದ ಅಂಥ ನ෩චಯย ಮൡ౨ ಅಂಥ เඋನದย
ಒಂൿ ಅ೧ბಯඝ౬ ಕಬൿ:
ಪฏൡ, ಪಕರಣ 49ರ ಉಪಪಕರಣ (6)ರ ಉಪීಧಗัಡ ಅඝರ฿ಜ เൿකನ ನಗൿ
ಌಯยನ ෴โඃ ಉัಃಯ ಮฆඩವൟಯඝ౬ ಃೕ෨ ഴವ ಒಬ౯ ඣೕಂർತ ವ౾౨,
ಪಕರಣ 39ರ ಅലಯย ಒದಜದ คಟನბನย ඛಯ෦ಸಬർದ ಅಂಥ เඋನย ಅಂಥ
ಮฆඩವൟಯඝ౬ ಃೕ෨ ಡಬൿ.
(2) ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ ಒಳ෨ಖ තซಃಗಳ ෬ว ർಯ ലದ
ฃಜ คಡಯ ಮฆඩವൟಡ ಹಀౙಳ ಕ౨ ฃಷౣი ಘದ ෴โඃ เ๕ಷ ಏ೬ඛ౺ ಅಥ฿
ಕ౨ ฃಷౣი (เ๕ಷ ౩ನನ ಮൡ౨ ಉඝ౾౨ಗำ) ಅඌඛಯಮ, 1947ರ (1947ರ ಄ಂದ
ಅඌඛಯಮ 46) ಅലಯย ಅඌದ ෴โඃ ಬಪ౾౹ೕಯ ಹಣ౽ನ ౩ ಮൡ౨ ಘಟච,
เඃಶಗಳ ౽ඝ౺ศഡ ಅಥ฿ ฃಯූค ಕೞค ಅಥ฿ ಪಕರಣ 55ರ ಅലಯย ಅඌದ
෴โඃ ಇತರ ವ౾౨ ಅಥ฿ ವ౾౨ಗಳ ವಗბ, ಅಂಥ තซಃಯඝ౬ ౷ೕಕคದ öÊಕದ ಆචಯ
ൽನൽಂದ ಆฆ ൟಂಗำಗำ ෨ಜವ ෮ದฤ, ඛಯ෦ಸಬർದ ಅಂಥ ನ෩චಯย ಮൡ౨
ಅಂಥ เඋನದย ಅಂಥ ಮฆඩವൟಛಜ ಅ೧ბಯඝ౬ ಕಬൿ.
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เವರൕ:- ಈ ಪಕರಣದ ಉං౪ೕಶಗัಛಜ,-
(1)
“ಮฆඩವൟ”, ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ ๒ನ-ದರದ
තซಃಗಳ ෬ว ಅಥ฿ ಅಂಥ ๒ನ-ದರದ තซಃಗಳඝ౬ ಡฤ ಉಪೕಜದ ഴವัಗำ
ಮൡ౨ ഴವั ๅಗಳ ෬ยನ คಡಯ ಮฆඩವൟಯඝ౬ ಅಥ฿ ಪคූเತ ರර౨ಗำ ಎಂൿ
ಪคಗಣචಡ ಡൿಆಂಡ ಸರಀಗಳ තซಃ ෬ยನ คಡಯ ಮฆඩವൟಯඝ౬, ಅಥ฿ ಉಪಪಕರಣ
(3)ರ ಅലಯย ಉಪීඌඈ ಬಳಃ෴ಗದ ഴವั คಡ ಜ෫ಯ ಮฆඩವൟಯඝ౬
ಒಳತำತ౨ං.
(2)
“ීඌದ ൽකಂಕ” ಎಂದฉ:-
(ಎ) ಸರಀಗำ ූರತದ ຄರಗഷಡ ರම౨ದ ದಭბದย, ಅඃ ಸರಀಗัಡ ಅಥ฿, ಅಂಥ
ಸರಀಗಳย ಉಪೕಜದ ഴವัಗำ ಅಥ฿ ದූბඝರ฿ಜ ഴವั ๅಗัಡ
ීඌඈ ർಯ ലದ คಡಯ ಮฆඩವൟ ಲಭเದ౪ย,-
(i)
ಸರಀಗำ ಸ෨ದ ಅಥ฿ ฿ ಗბದ ෩ಲಕ ರම౨ಜದ౪ฉ, ಅಂಥ ಸರಀಗಳඝ౬
ൡಂฆವ ಹಡಞ ಅಥ฿ เನโ, ූರತವඝ౬ ಟౣ ൽකಂಕ; ಅಥ฿
(ii)
ಸರಀಗำ ේ ಗბದ ෩ಲಕ ರම౨ಜದ౪ฉ, ಅಂಥ ಸರಀಗำ ಗലಯඝ౬ ർഔದ
ൽකಂಕ; ಅಥ฿
(iii)
ಸರಀಗำ ಅಂಯ ෩ಲಕ ರම౨ಜದ౪ฉ, ීඌದ ಅಂ ಕೞคಂದ ූರತದ
ຄರಜನ ಸ౩ಳಃౙ ಸರಀಗಳ ರ฿ච ൽකಂಕ.
() ಪคූเತ ರර౨ಗำ ಎಂൿ ಪคಗಣචಡ ಡൿಆಂಡ ಸರಀಗಳ තซಃಯ ದಭბದย,
ಸರಀಗัಡ ීൽඈ คಡ ർಯದ ಮฆඩವൟ ಲಭเದ౪ย, ಅಂಥ ಪคූเತ
ರර౨ಗัಡ ීඌದ คಟನბඝ౬ ಒದಜದ ൽකಂಕ;
XX XX XX
28
KARNATAKA LEGISLATIVE ASSEMBLY
FIFTEENTH LEGISLATIVE ASSEMBLY
THIRTEENTH SESSION
THE KARNATAKA GOODS AND SERVICES TAX (AMENDMENT) BILL, 2022.
(LA Bill No. 19 of 2022)
A bill further to amend the Karnataka Goods and Services Tax Act,
2017(Karnataka Act 27 of 2017).
Be it enacted by Legislature of Karnataka in the Seventy-third year of the
Republic of India as follows:-
1.
Short title and commencement.- (1) This Act may be called the Karnataka
Goods and Services Tax (Amendment) Act, 2022.
(2) Save as otherwise provided, the provisions of this Act shall come into force
on such date as the Government may, by notification in the Official Gazette,
appoint.
2.
Amendment of section 16.- In the Karnataka Goods and Services Tax Act,
2017(hereinafter referred to as the principal Act), in section 16,-
(a) in sub-section (2),-
(i) after clause (b), the following clause shall be inserted, namely:-
“(ba) the details of input tax credit in respect of the said supply
communicated to such registered person under section 38 has not been
restricted;”;
(ii) in clause (c), the words, figures and letter “or section 43A” shall be omitted;
(b) in sub-section (4), for the words and figures “due date of furnishing of the
return under section 39 for the month of September”, the words “thirtieth day of
November” shall be substituted.
3.
Amendment of section 29.- In section 29 of the principal Act, in sub-
section(2),-
(a) in clause (b), for the words “returns for three consecutive tax periods”,
the words “the return for a financial year beyond three months from the due date
of furnishing the said return” shall be substituted;
(b) in clause (c), for the words “a continuous period of six months”, the words
“such continuous tax period as may be prescribed” shall be substituted.
4.
Amendment of section 34.- In section 34 of the principal Act, in sub-
section (2), for the word “September”, the words “the thirtieth day of November” shall be
substituted.
5.
Amendment of section 37.- In section 37 of the principal Act,-
(a) in sub-section(1),-
(i) after the words “shall furnish, electronically,”, the words “subject to such
conditions and restrictions and” shall be inserted;
(ii) for the words “shall be communicated to the recipient of the said supplies
within such time and in such manner as may be prescribed”, the words “shall,
subject to such conditions and restrictions, within such time and in such manner
as may be prescribed, be communicated to the recipient of the said supplies” shall
be substituted;
(iii) the first proviso shall be omitted;
29
(iv) in the second proviso, for the words “Provided further that”, the words
“Provided that” shall be substituted;
(v) in the third proviso, for the words “Provided also that”, the words
“Provided further that” shall be substituted;
(b) sub-section (2) shall be omitted;
(c) in sub-section (3),-
(i) the words and figures “and which have remained unmatched under
section 42 or section 43” shall be omitted;
(ii) in the first proviso, for the words and figures “furnishing of the return
under section 39 for the month of September”, the words “the thirtieth day of
November” shall be substituted;
(d) after sub-section (3), the following sub-section shall be inserted, namely:-
“(4) A registered person shall not be allowed to furnish the details of outward
supplies under sub-section(1) for a tax period, if the details of outward
supplies for any of the previous tax periods has not been furnished by him:
Provided that the Government may, on the recommendations of the Council,
by notification, subject to such conditions and restrictions as may be specified
therein, allow a registered person or a class of registered persons to furnish the
details of outward supplies under sub-section (1), even if he has not furnished the
details of outward supplies for one or more previous tax periods.”.
6.
Substitution of section 38.- For section 38 of the principal Act, the
following section shall be substituted, namely:-
“38.Communication of details of inward supplies and input tax credit.-
(1) The details of outward supplies furnished by the registered persons under sub-
section (1) of section 37 and of such other supplies as may be prescribed, and an auto-
generated statement containing the details of input tax credit shall be made available
electronically to the recipients of such supplies in such form and manner, within such
time, and subject to such conditions and restrictions as may be prescribed.
(2) The auto-generated statement under sub-section (1) shall consist of-
(a) details of inward supplies in respect of which credit of input tax may be available
to the recipient; and
(b) details of supplies in respect of which such credit cannot be availed, whether
wholly or partly, by the recipient, on account of the details of the said supplies being
furnished under sub-section (1) of section 37,-
(i) by any registered person within such period of taking registration as may be
prescribed; or
(ii) by any registered person, who has defaulted in payment of tax and where such
default has continued for such period as may be prescribed; or
(iii)
by any registered person, the output tax payable by whom in accordance
with the statement of outward supplies furnished by him under the said sub-section
during such period, as may be prescribed, exceeds the output tax paid by him during the
said period by such limit as may be prescribed; or
(iv) by any registered person who, during such period as may be prescribed, has
availed credit of input tax of an amount that exceeds the credit that can be availed by him
in accordance with clause (a), by such limit as may be prescribed; or
(v) by any registered person, who has defaulted in discharging his tax liability in
accordance with the provisions of sub-section (12) of section 49 subject to such conditions
and restrictions as may be prescribed; or
(vi)
by such other class of persons as may be prescribed.”.
7.
Amendment of section 39.- In section 39 of the principal Act,-
(a) in sub-section (5), for the word “twenty”, the word “thirteen” shall be
substituted;
30
(b) in sub-section (7), for the first proviso, the following proviso shall be substituted,
namely:-
“Provided that every registered person furnishing return under the proviso
to sub-section (1) shall pay to the Government, in such form and manner, and
within such time, as may be prescribed,-
(a) an amount equal to the tax due taking into account inward and outward
supplies of goods or services or both, input tax credit availed, tax payable and such other
particulars during a month; or
(b) in lieu of the amount referred to in clause (a), an amount determined in such
manner and subject to such conditions and restrictions as may be prescribed.”;
(c) in sub-section (9),-
(i) for the words and figures “Subject to the provisions of sections 37 and 38, if”,
the word “Where” shall be substituted;
(ii) in the proviso, for the words “the due date for furnishing of return for the
month of September or second quarter”, the words “the thirtieth day of November”
shall be substituted;
(d) in sub-section (10), for the words “has not been furnished by him”, the following
shall be substituted, namely:-
“or the details of outward supplies under sub-section (1) of section 37 for
the said tax period has not been furnished by him:
Provided that the Government may, on the recommendations of the
Council, by notification, subject to such conditions and restrictions as may be
specified therein, allow a registered person or a class of registered persons to
furnish the return, even if he has not furnished the returns for one or more
previous tax periods or has not furnished the details of outward supplies under
sub-section (1) of section 37 for the said tax period.”.
8.
Substitution of section 41.-For section 41 of the principal Act, the following
section shall be substituted, namely:-
“41.Availment of input tax credit.-
(1) Every registered person shall, subject to such conditions and restrictions as
may be prescribed, be entitled to avail the credit of eligible input tax, as self-assessed, in
his return and such amount shall be credited to his electronic credit ledger.
(2) The credit of input tax availed by a registered person under sub-section (1) in
respect of such supplies of goods or services or both, the tax payable whereon has not
been paid by the supplier, shall be reversed along with applicable interest, by the said
person in such manner as may be prescribed:
Provided that where the said supplier makes payment of the tax payable in
respect of the aforesaid supplies, the said registered person may re-avail the
amount of credit reversed by him in such manner as may be prescribed.”.
9. Omission of sections 42, 43 and 43A.- Sections 42, 43 and 43A of the
principal Act shall be omitted.
10. Amendment of section 47.- In section 47of the principal Act, in sub-
section(1),-
(a) the words “or inward” shall be omitted;
(b) the words and figures “or section 38” shall be omitted;
(c) after the words and figures “section 39 or section 45”, the words and figures “or
section 52” shall be inserted.
11. Amendment of section 48.- In section 48 of the principal Act, in sub-
section (2), the words and figures “, the details of inward supplies under section 38” shall
be omitted.
12. Amendment of section 49.- In section 49 of the principal Act,-
(a)
in sub-section (2), the words, figures and letter “or section 43A” shall be
omitted;
31
(b)
in sub-section (4), after the words “subject to such conditions”, the words
“and restrictions” shall be inserted;
(c)
after sub-section (11), the following sub-section shall be inserted, namely:-
“(12) Notwithstanding anything contained in this Act, the
Government may, on the recommendations of the Council, subject to
such conditions and restrictions, specify such maximum proportion
of output tax liability under this Act or under the Integrated Goods
and Services Tax Act, 2017 which may be discharged through the
electronic credit ledger by a registered person or a class of registered
persons, as may be prescribed.”.
13. Amendment of section 50.- In section 50 of principal Act, for sub-section
(3), the following sub-section shall be substituted and shall be deemed to have been
substituted with effect from the 1st day of July, 2017, namely:-
“(3) Where the input tax credit has been wrongly availed and utilised, the
registered person shall pay interest on such input tax credit wrongly availed and
utilised, at such rate not exceeding twenty-four per cent. as may be notified by the
Government, on the recommendations of the Council, and the interest shall be
calculated, in such manner as may be prescribed.”.
14.
Amendment of section 52.- In section 52 of the principal Act, in sub-
section (6), in the proviso, for the words “due date for furnishing of statement for the
month of September”, the words “thirtieth day of November” shall be substituted.
15.
Amendment of section 54.- In section 54 of the principal Act,-
(a) in sub-section (1), in the proviso, for the words and figures “the return
furnished under section 39 in such”, the words “such form and” shall be
substituted;
(b) in sub-section (2), the words “six months”, the words “two years”, shall
be substituted;
(c) in sub-section (10), the words, brackets and figure “under sub-section(3)”
shall be omitted;
(d) in the Explanation, in clause (2), after sub-clause (b), the following sub-
clause shall be inserted, namely:-
“(ba) in case of zero-rated supply of goods or services or both to a Special
Economic Zone developer or a Special Economic Zone unit where a refund of tax
paid is available in respect of such supplies themselves, or as the case may be, the
inputs or input services used in such supplies, the due date for furnishing of
return under section 39 in respect of such supplies;”.
16. Amendment of Notification issued under section 146 of the principal
Act read with section 20 of Integrated Goods and Services Tax Act,
retrospectively.-
(1)
The Notification (06/2018) No. FD 47 CSL 2017, Bengaluru, dated the 23rd
January, 2018, issued by the Government of Karnataka, on the recommendations of the
Council, under section 146 of the Karnataka Goods and Services Tax Act, 2017 read with
section 20 of the Integrated Goods and Services Tax Act, 2017, shall stand amended and
shall be deemed to have been amended retrospectively, in the manner specified in column
(2) of the First Schedule, on and from the date specified in column (3) of that Schedule.
(2) For the purpose of sub-section (1), the Government of Karnataka shall have
and shall be deemed to have the power to amend the notification referred to in the
said sub-section with retrospective effect as if the Government of Karnataka had
the power to amend the said notification under section 146 of the Karnataka Goods
and Services Tax Act, 2017 read with section 20 of the Integrated Goods and
Services Tax Act, 2017, retrospectively, at all material times.
32
17. Amendment of notification issued under sub-sections (1) and (3) of
section 50, sub-section (12) of section 54 and section 56 of the principal Act,
retrospectively.-
(1)
The notification (13/2017) No. FD 47 CSL 2017, dated: 29th June 2017, issued
by Government of Karnataka, on the recommendations of the Council, under sub-sections
(1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Karnataka
Goods and Service Tax Act, 2017, shall stand amended and shall be deemed to have been
amended retrospectively, in the manner specified in column (2) of the Second Schedule, on
and from the date specified in column (3) of that Schedule.
(2)
For the purposes of sub-section (1), the Government of Karnataka shall have and
shall be deemed to have the power to amend the notification referred to in the sub-section
with retrospective effect as if the Government of Karnataka had the power to amend the
said notification under sub-sections (1) and (3) of section 50, sub-section (12) of section 54
and section 56 of the Karnataka Goods and Services Tax Act, 2017, retrospectively, at all
material times.
18.Retrospective exemption from, or levy or collection of, state tax in
certain cases.-
(1)
Notwithstanding anything contained in the Notification (01/2017) No. FD 48 CSL
2017,dated the 29th June, 2017 issued by the Government of Karnataka, on the
recommendations of the Council, in exercise of the powers under sub-section (1) of section
9 of the Karnataka Goods and Services Tax Act, 2017, no State tax shall be levied or
collected in respect of supply of unintended waste generated during the production of fish
meal (falling under heading 2301), except for fish oil, during the period commencing from
the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days
inclusive).
(2)
No refund shall be made of all such tax which has been collected, but which
would not have been so collected, had sub-section (1) been in force at all material times.
19. Retrospective effect to Notification issued under sub-section (2) of
section 7 of the principal Act.-
(1)
Subject to the provisions of sub-section (2) of section 7 of the principal Act, the
Notification (25/2019) No. FD 48 CSL 2017, Bengaluru, dated the 30th September, 2019
issued by the Government of Karnataka, on the recommendations of the Council, in
exercise of the powers under sub-section (2) of section 7 of the Karnataka Goods and
Services Tax Act, 2017, shall be deemed to have, and always to have, for all purposes, come
into force on and from the 1st day of July, 2017.
(2)
No refund shall be made of all such state tax which has been collected, but which
would not have been so collected, had the notification referred to in sub-section (1) been
in force at all material times.
THE FIRST SCHEDULE
[See section 16(1)]
Notification number
and date
Amendment
Date of effect of
Amendment
(1)
(2)
(3)
Notification
(06/2018) No. FD 47
CSL 2017, Bengaluru ,
dated the 23rd January,
2018
In
the
said
notification,
in
paragraph 1, for the words “furnishing of
returns and computation and settlement
of integrated tax”, the following shall be
substituted, namely:-
“furnishing
of
returns
and
computation
and
settlement
of
28th
June, 2017.
33
Integrated tax and save as otherwise
provided in the Notification (23/2019)
No. FD 47 CSL 2017, dated the 21st
December, 2019, all functions provided
under the Karnataka Goods and Services
Tax Rules, 2017.”.
THE SECOND SCHEDULE
[See section 17(1)]
Notification number and
date
Amendment
Date of effect
of
amendment
(1)
(2)
(3)
Notification
(13/2017)
No. FD 47 CSL 2017,
Bengaluru, dated the
29th June, 2017
In the said notification, in the
Table, against serial number 2, in
column(3), for the figures “24”, the
figures “18” shall be substituted.
1st July,
2017.
STATEMENT OF OBJECTS AND REASONS
The Parliament of India has enacted the Finance Act, 2022 (Central Act No.06
of 2022) wherein certain amendments to the Central Goods and Services Tax Act,
2017 were made. Similar amendments to the Karnataka Goods and Services Tax
Act, 2017 have to be made accordingly.
Therefore, it is considered necessary to amend the Karnataka Goods and
Services Tax Act, 2017 (Karnataka Act 27 of 2017) to,-
(1) insert new clause (ba) after clause (b) in sub-section (2) of section 16,so
as to provide that input tax credit with respect to a supply may be
availed only when such credit has not been restricted in the details
communicated to the registered person under section 38.
It further seeks to amend sub-section (4) by extending time limit so as
to provide that a registered person shall not be entitled to take input
tax credit in respect of any invoice or debit note after the thirtieth day
of November following the end of the financial year to which such
invoice or debit note pertains, or furnishing of relevant annual return,
whichever is earlier.
(2) to amend clause (b) of sub-section (2) of section 29,so as to provide that
the registration of a person paying tax under section 10 is liable to be
cancelled, if the return for a financial year has not been furnished
beyond three months from the due date of furnishing of the said return.
It further seeks to amend in clause (c) of the said sub-section (2), so as
to provide for prescribing continuous tax periods for which return has
not been furnished, which would make a registration liable for
34
cancellation, in respect of any registered person, other than a person
specified in clause (b) thereof.
(3) to amend sub-section (2) of section 34 by extending time limit, so as to
provide for thirtieth day of November following the end of the financial
year, or the date of furnishing of the relevant annual return, whichever
is earlier, as the last date for issuance of credit notes in respect of any
supply made in a financial year.
(4) to amend sub-section (1) of section 37 so as to provide for prescribing
conditions and restrictions for furnishing the details of outward supply
and the conditions and restrictions as well as manner and time for
communication of the details of such outward supplies to concerned
recipients.
It further seeks to omit sub-section (2) and first proviso to sub-
section (1) so as to do away with two-way communication process in
return filing.
It also seeks to amend sub-section (3) so as to remove reference to
unmatched details under section 42 or section 43, as the said sections are
proposed to be omitted and by extending time limit to provide for thirtieth day
of November following the end of the financial year or furnishing of the
relevant annual return, whichever is earlier, as the last date for rectification
of errors or omission in respect of details of outward supplies furnished under
sub-
section (1).
It also seeks to insert sub-section (4) so as to provide for tax period-wise
sequential filing of details of outward supplies under sub-section (1).
(5) to substitute a new section for section 38, sub-section (1) seeks to provide for
prescribing such other supplies as well as the manner, time, conditions and
restrictions for communication of details of inward supplies and input tax
credit to the recipient by means of an auto-generated statement and to do
away with two-way communication process in return filing.
Sub-section (2) seeks to provide for the details of inward supplies in
respect of which input tax credit may be availed and the details of supplies on
which input tax credit cannot be availed by the recipient.
(6) to amend sub-section (5) of section 39 so as to provide that the non-resident
taxable person shall furnish there turn for a month within thirteen days after
the end of the month or within seven days after the last day of the period of
registration specified under sub-section (1) of section 27,whichever is earlier.
It further seeks to substitute the first proviso to sub-section (7) so as to
provide an option to the persons furnishing return under proviso to sub-
section (1) to pay either the self-assessed tax or an amount that may be
prescribed.
It also seeks to amend sub-section (9) by removing reference of section
37 and section38 and to amend the proviso to said sub-section (9) by
extending time limit, so as to provide for thirtieth day of November following
the end of the financial year, or the date of furnishing of the relevant annual
return, whichever is earlier, as the last date for the rectification of errors in
the return furnished under section 39.
It also seeks to amend sub-section (10) so as to provide for furnishing of
details of outward supplies of a tax period under sub-section (1) of section 37
35
as a condition for furnishing the return under section 39 for the said tax
period.
(7) to substitute a new section for section 41 so as to do away with the
concept of “claim” of eligible input tax credit on a “provisional” basis
and to provide for availment of self-assessed input tax credit subject to
such conditions and restrictions as may be prescribed.
(8) to omit sections 42, 43 and 43A, section 42 is being omitted which
relates to matching, reversal and reclaiming of input tax credit so as to
do away with the concept of “claim” of eligible input tax credit on a
“provisional” basis and subsequent matching, reversals and reclaim of
such credit. It further seeks to omit section 43 relating to matching,
reversal and reclaim of reduction in output tax liability so as to do away
with two way communication process in return filing. It also seeks to
omit section 43A.
(9) to amend sub-section (1) of section 47 so as to provide for levy of late
fee for delayed filing of return under section 52 and to remove reference
of section 38 as there is no requirement of furnishing details of inward
supplies by the registered person under the said section 38.
(10) to amend sub-section (2) of section 48 so as to remove reference to section 38
there from as there is no requirement of furnishing details of inward supplies
by Goods and Service Tax Practitioner authorised by the registered person.
(11) to amend sub-section (4) of section 49 so as to provide for prescribing
restrictions for utilizing the amount available in the electronic credit ledger.
It also seeks to insert sub-section (12) so as to provide for prescribing
the maximum proportion of output tax liability which may be discharged
through the electronic credit ledger.
(12) to substitute a new sub-section for sub-section (3) of section 50
retrospectively, with effect from the 1st July, 2017, so as to provide for
levy of interest on input tax credit wrongly availed and utilised, and to
provide for prescribing manner of calculation of interest in such cases.
(13) to amend proviso to sub-section (6) of section 52, by extending time limit, so
as to provide for thirtieth day of November following the end of the financial
year, or the date of furnishing of there levant annual return, whichever is
earlier, as the last date up to which the rectification of errors shall be allowed
in the statement furnished under sub-section (4) by Electronic commerce
operators.
(14) to amend proviso to sub-section (1) of section 54, so as to explicitly provide
that claim of refund of any balance in the electronic cash ledger shall be made
in such form and manner as may be prescribed.
It further seeks to amend sub-section (2) so as to align it with sub-section
(1) by extending time limit of two years from the last day of the quarter in
which the supply was received for claiming refund of tax paid on inward
supplies of goods or services or both by the person specified in the said sub-
section.
It also seeks to amend sub-section (10) so as to extend the scope of the
said sub-section to all types of refund claims.
It also seeks to insert a new sub-clause (ba) in clause (2) of Explanation
in order to provide clarity regarding there levant date for filing refund claim in
respect of supplies made to a Special Economic Zone developer or a Special
Economic Zone unit.
36
(15) It seeks to amend Notification (06/2018) No. FD 47 CSL 2017, dated
23rd January, 2018 to notify www.gst.gov.in, retrospectively with
effective from 28thJune, 2017 as the Common Goods and Services Tax
Electronic portal, for all functions provided under Karnataka Goods
and Service Tax Rules, 2017, save as otherwise provided in the
Notification (23/2019) No. FD 47 CSL 2017, dated 21st December,
2019.
(16) It seeks to amend Notification (13/2017)No. FD 47 CSL 2017 dated 29th
June, 2017 to notify rate of Interest under sub-section (3) of section 50
of the Karnataka Goods and Services Tax Act, as 18%, retrospectively,
with effect from the 1st day of July, 2017.
(17) It seeks to provide retrospective exemption in the Notification (01/2017)
No. FD 48 CSL 2017, dated: 29th June, 2017, from, or levy or collection
of, state tax in respect of supply of unintended waste generated during
production of fish meal (falling under heading 2301) except for fish oil,
for the period commencing from 1st day of July, 2017 and ending with
30th day of September, 2019 (both days inclusive).
It further seeks to provide that no refund shall be made of the
said tax which has already been collected.
(18) It seeks to give retrospective effect to Notification (25/2019) No. FD 48
CSL 2017,dated 30th September 2019,with effect from 1st day of July
2017(“Service by way of grant of alcoholic liquor license, against
consideration in the form of license fee or application fee or by whatever
name it is called” shall be treated neither as supply of goods nor a
supply of service under sub-section (2) of section 7 of KGST Act, 2017.)
It further seeks to provide that no refund shall be made of the said tax which
has already been collected.
Hence, the Bill.
FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed Legislative measure.
MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause 3
Clause 3 seeks to amend clause (c) of sub-section (2) of section 29
of the Karnataka Goods and Services Tax Act, to empower the State
Government to prescribe number of continuous tax periods for
which the return has not been furnished, which would make a
registration liable for cancellation, in respect of any registered
person other than the person paying tax under the Composition
Scheme.
37
Clause 5
Clause 5 proposes to insert sub-section (4) of Section 37 of the
Karnataka Goods and Services Tax Act to empower the State
Government to notify a registered person or a class of registered
persons, subject to such conditions and restrictions as may be
specified therein, who are allowed to furnish the details of outward
supplies under sub-section (1) of section 37, even if he has not
furnished the details of outward supplies for one or more previous
tax periods.
Clause 6
Clause 6 proposes to substitute a new section for section 38 of the
Karnataka Goods and Services Tax Act,
Sub-section (1) of the proposed new section to empower the State
Government to make rules to prescribe such other supplies in such
form and manner, subject to such conditions and restrictions
within such time the said supplies shall be made available
electronically to the recipients.
Sub-section (2) of the proposed new section to empower the State
Government to make rules to prescribe the period, limit, conditions
and restrictions in case of registered persons and other class of
persons, where credit cannot be availed, in respect of the details of
supplies furnished by their suppliers under sub-section (1) of
section 37.
Clause 7
Clause 7 proposes to substitute the first proviso of sub-section (7)
of section 39 of the Karnataka Goods and Services Tax Act, to make
rules to prescribe the form, manner and such time within which
every registered person shall pay, to
the Government, the self-assessed tax or an amount to be
determined in lieu of the self-assessed tax, and to prescribe the
manner and such conditions and restrictions to determine such
amount in lieu of self-assessed tax.
It also proposes, by substituting in sub-section (10) of section 39 of
the Karnataka Goods and Services Tax Act, to empower the State
Government to specify, by notification, the conditions and
restrictions to allow a registered person or a class of registered
persons to furnish the return, even if he has not furnished returns
for one or more previous tax periods or has not furnished the details
of outward supplies under section 37 (1) for the said tax period.
38
Clause 8
Clause 8 proposes to substitute section 41 of the Karnataka Goods
and Services Tax Act to empower the State Government to make
rules to prescribe the conditions and restrictions to be entitled to
avail the credit of eligible input tax as self-assessed, and to
prescribe the manner in which the credit of input tax availed on
such supplies of goods and services or both shall be reversed along
with the applicable interest, where such tax has not been paid by
the supplier and also the manner to re-avail such reversed credit of
input tax where the said supplier makes payment of the tax payable
in respect of the aforesaid supplies.
Clause 12
Clause 12 proposes to amend sub-section (4) of section 49 of the
Karnataka Goods and Services Tax Act, to empower the State
Government to prescribe restrictions on the amount of credit of
input tax that may be used for payment of output tax under the Act
or under Integrated Goods and Services Tax Act.
It also proposes to insert sub-section (12) to the section 49 to make
rules to prescribe the conditions, restrictions and to specify
maximum proportion of output tax liability under the Act or under
Integrated Goods and Services Tax Act which may be discharged by
a registered person or class of registered persons through the
electronic credit ledger.
Clause 13
Clause 13 proposes to substitute sub-section (3) of section 50 of
the Karnataka Goods and Services Tax Act, with effect from 1st day
of July, 2017, to notify the rate of interest payable on the input tax
credit wrongly availed and utilized and to make rules to prescribe
the manner of calculating such interest.
The proposed delegation of Legislative power is normal in character.
BASAVARAJ BOMMAI
Chief Minister
M.K. VISHALAKSHI
Secretary
Karnataka Legislative Assembly
39
ANNEXURE
EXTRACT FROM THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017
(KARNATAKA ACT NO.27 OF 2017)
XXX
XXX
XXX
16. Eligibility and conditions for taking input tax credit.- (1) Every
registered person shall, subject to such conditions and restrictions as may be
prescribed and in the manner specified in section 49, be entitled to take credit of
input tax charged on any supply of goods or services or both to him which are used
or intended to be used in the course or furtherance of his business and the said
amount shall be credited to the electronic credit ledger of such person.
(2) Notwithstanding anything contained in this section, no registered person
shall be entitled to the credit of any input tax in respect of any supply of goods or
services or both to him unless,––
(a) he is in possession of a tax invoice or debit note issued by a supplier
registered under this Act, or such other tax paying documents as may be
prescribed;
(aa) the details of the invoice or debit note referred to in clause (a) has been
furnished by the supplier in the statement of outward supplies and such details
have been communicated to the recipient of such invoice or debit note in the
manner specified under section 37;
(b) he has received the goods or services or both.
Explanation.— For the purposes of this clause, it shall be deemed that the
registered person has received the goods or, as the case may be, services,-
(i) where the goods are delivered by the supplier to a recipient or any
other person on the direction of such registered person, whether acting
as an agent or otherwise, before or during movement of goods, either
by way of transfer of documents of title to goods or otherwise;
(ii) where the services are provided by the supplier to any person on the
direction of and on account of such registered person.”
(c) subject to the provisions of section 41 or section 43A, the tax charged in
respect of such supply has been actually paid to the Government, either in cash or
through utilisation of input tax credit admissible in respect of the said supply; and
XXX
XXX
XXX
(4) A registered person shall not be entitled to take input tax credit in respect
of any invoice or debit note for supply of goods or services or both after the due
date of furnishing of the return under section 39 for the month of September
following the end of financial year to which such invoice or debit note pertains or
furnishing of the relevant annual return, whichever is earlier.
Provided that the registered person shall be entitled to take input tax credit
after the due date of furnishing of the return under section 39 for the month of
September, 2018 till the due date of furnishing of the return under the said section
for the month of March, 2019 in respect of any invoice or invoice relating to such
debit note for supply of goods or services or bothmade during the financial year
2017-18, the details of which have been uploaded by the supplier under sub-
section for (1) of section 37 till the due date for furnishing the details under sub-
section (1) of said section for the month of March. 2019.
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29. Cancellation or suspension of registration.-
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(2) The proper officer may cancel the registration of a person from such date,
including any retrospective date, as he may deem fit, where,––
(a) a registered person has contravened such provisions of the Act or the
rules made thereunder as may be prescribed; or
(b) a person paying tax under section 10 has not furnished returns for three
consecutive tax periods; or
(c) any registered person, other than a person specified in clause (b), has not
furnished returns for a continuous period of six months; or
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34. Credit and debit notes.- (1) Where one or more tax invoices have been
issued for supply of any goods or services or both and the taxable value or tax
charged in that tax invoice is found to exceed the taxable value or tax payable in
respect of such supply, or where the goods supplied are returned by the recipient,
or where goods or services or both supplied are found to be deficient, the registered
person, who has supplied such goods or services or both, may issue to the recipient
one or more credit notes for supplies made in a financial year containing such
particulars as may be prescribed.
(2) Any registered person who issues a credit note in relation to a supply of
goods or services or both shall declare the details of such credit note in the return
for the month during which such credit note has been issued but not later than
September following the end of the financial year in which such supply was made,
or the date of furnishing of the relevant annual return, whichever is earlier, and
the tax liability shall be adjusted in such manner as may be prescribed:
Provided that no reduction in output tax liability of the supplier shall be
permitted, if the incidence of tax and interest on such supply has been passed on
to any other person.
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37. Furnishing details of outward supplies.- (1) Every registered person,
other than an Input Service Distributor, a non-resident taxable person and a
person paying tax under the provisions of section 10 or section 51 or section 52,
shall furnish, electronically, in such form and manner as may be prescribed, the
details of outward supplies of goods or services or both effected during a tax period
on or before the tenth day of the month succeeding the said tax period and such
details shall be communicated to the recipient of the said supplies within such time
and in such manner as may be prescribed:
Provided that the registered person shall not be allowed to furnish the details
of outward supplies during the period from the eleventh day to the fifteenth day of
the month succeeding the tax period:
Provided further that the Commissioner may, for reasons to be recorded in
writing, by notification, extend the time limit for furnishing such details for such
class of taxable persons as may be specified therein:
Provided also that any extension of time limit notified by the Commissioner
of central tax shall be deemed to be notified by the Commissioner.
(2) Every registered person who has been communicated the details under
sub-section (3) of section 38 or the details pertaining to inward supplies of Input
Service Distributor under sub-section (4) of section 38, shall either accept or reject
the details so communicated, on or before the seventeenth day, but not before the
41
fifteenth day, of the month succeeding the tax period and the details furnished by
him under sub-section (1) shall stand amended accordingly.
(3) Any registered person, who has furnished the details under sub-section
(1) for any tax period and which have remained unmatched under section 42 or
section 43, shall, upon discovery of any error or omission therein, rectify such error
or omission in such manner as may be prescribed, and shall pay the tax and
interest, if any, in case there is a short payment of tax on account of such error or
omission, in the return to be furnished for such tax period:
Provided that no rectification of error or omission in respect of the details
furnished under sub-section (1) shall be allowed after furnishing of the return
under section 39 for the month of September following the end of the financial year
to which such details pertain, or furnishing of the relevant annual return,
whichever is earlier.
Provided further that the rectification of error or omission in respect of the
details furnished under sub-section (1) shall be allowed after furnishing of the
return under section 39 for the month of September, 2018 till the due date for
furnishing the details under sub-section (1) for the month of March, 2019 or for
the quarter January, 2019 to March, 2019
Explanation.–– For the purposes of this Chapter, the expression “details of
outward supplies” shall include details of invoices, debit notes, credit notes and
revised invoices issued in relation to outward supplies made during any tax period.
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38. Furnishing details of inward supplies.- (1) Every registered person,
other than an Input Service Distributor or a non-resident taxable person or a
person paying tax under the provisions of section 10 or section 51 or section 52,
shall verify, validate, modify or delete, if required, the details relating to outward
supplies and credit or debit notes communicated under sub-section (1) of section
37 to prepare the details of his inward supplies and credit or debit notes and may
include therein, the details of inward supplies and credit or debit notes received by
him in respect of such supplies that have not been declared by the supplier under
sub-section (1) of section 37.
(2) Every registered person, other than an Input Service Distributor or a non-
resident taxable person or a person paying tax under the provisions of section 10
or section 51 or section 52, shall furnish, electronically, the details of inward
supplies of taxable goods or services or both, including inward supplies of goods or
services or both on which the tax is payable on reverse charge basis under this Act
and inward supplies of goods or services or both taxable under the Integrated
Goods and Services Tax Act or on which integrated goods and services tax is
payable under section 3 of the Customs Tariff Act, 1975 (Central Act 51 of 1975),
and credit or debit notes received in respect of such supplies during a tax period
after the tenth day but on or before the fifteenth day of the month succeeding the
tax period in such form and manner as may be prescribed:
Provided that the Commissioner may, for reasons to be recorded in writing,
by notification, extend the time limit for furnishing such details for such class of
taxable persons as may be specified therein:
Provided further that any extension of time limit notified by the
Commissioner of central tax shall be deemed to be notified by the Commissioner.
(3) The details of supplies modified, deleted or included by the recipient and
furnished under sub-section (2) shall be communicated to the supplier concerned
in such manner and within such time as may be prescribed.
42
(4) The details of supplies modified, deleted or included by the recipient in
the return furnished under sub-section (2) or sub-section (4) of section 39 shall be
communicated to the supplier concerned in such manner and within such time as
may be prescribed.
(5) Any registered person, who has furnished the details under sub-section
(2) for any tax period and which have remained unmatched under section 42 or
section 43, shall, upon discovery of any error or omission therein, rectify such error
or omission in the tax period during which such error or omission is noticed in
such manner as may be prescribed, and shall pay the tax and interest, if any, in
case there is a short payment of tax on account of such error or omission, in the
return to be furnished for such tax period:
Provided that no rectification of error or omission in respect of the details
furnished under sub-section (2) shall be allowed after furnishing of the return
under section 39 for the month of September following the end of the financial year
to which such details pertain, or furnishing of the relevant annual return,
whichever is earlier.
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39. Furnishing of returns.-
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(5) Every registered non-resident taxable person shall, for every calendar
month or part thereof, furnish, in such form and manner as may be prescribed, a
return, electronically, within twenty days after the end of a calendar month or
within seven days after the last day of the period of registration specified under
sub-section (1) of section 27, whichever is earlier.
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(7) Every registered person who is required to furnish a return under sub-
section (1), other than the person referred to in the proviso thereto, or sub-section
(3) or sub-section (5), shall pay to the Government the tax due as per such return
not later than the last date on which he is required to furnish such return:
Provided that, every registered person furnishing return under the proviso to
sub-section (1) shall pay to the Government, the tax due taking into account inward
and outward supplies of goods or services or both, input tax credit availed, tax
payable and such other particulars during a month, in such form and manner, and
within such time, as may be prescribed:
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(9) Subject to the provisions of sections 37 and 38, if any registered person
after furnishing a return under sub-section (1) or sub-section (2) sub-section (3) or
sub-section (4) or sub-section (5) discovers any omission or incorrect particulars
therein, other than as a result of scrutiny, audit, inspection or enforcement activity
by the tax authorities, he shall rectify such omission or incorrect particulars in in
such form and manner as may be prescribed, subject to payment of interest under
this Act:
Provided that no such rectification of any omission or incorrect particulars
shall be allowed after the due date for furnishing of return for the month of
September or second quarter following the end of the financial year to which such
details pertain, or the actual date of furnishing of relevant annual return,
whichever is earlier.
(10) A registered person shall not be allowed to furnish a return for a tax
period if the return for any of the previous tax periods has not been furnished by
him.
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41. Claim of input tax credit and provisional acceptance thereof.- (1)
Every registered person shall, subject to such conditions and restrictions as may
be prescribed, be entitled to take the credit of eligible input tax, as self-assessed,
in his return and such amount shall be credited on a provisional basis to his
electronic credit ledger.
(2) The credit referred to in sub-section (1) shall be utilised only for payment
of self assessed output tax as per the return referred to in the said sub-section.
42. Matching, reversal and reclaim of input tax credit.- (1) The details of
every inward supply furnished by a registered person (hereafter in this section
referred to as the “recipient”) for a tax period shall, in such manner and within
such time as may be prescribed, be matched––
(a) with the corresponding details of outward supply furnished by the
corresponding registered person (hereafter in this section referred to
as the “supplier”) in his valid return for the same tax period or any
preceding tax period;
(b) with the integrated goods and services tax paid under section 3 of the
Customs Tariff Act, 1975 (Central Act 51 of 1975) in respect of goods
imported by him; and
(c) for duplication of claims of input tax credit.
(2) The claim of input tax credit in respect of invoices or debit notes relating
to inward supply that match with the details of corresponding outward supply or
with the integrated goods and services tax paid under section 3 of the Customs
Tariff Act, 1975 (Central Act 51 of 1975) in respect of goods imported by him shall
be finally accepted and such acceptance shall be communicated, in such manner
as may be prescribed, to the recipient.
(3) Where the input tax credit claimed by a recipient in respect of an inward
supply is in excess of the tax declared by the supplier for the same supply or the
outward supply is not declared by the supplier in his valid returns, the discrepancy
shall be communicated to both such persons in such manner as may be prescribed.
(4) The duplication of claims of input tax credit shall be communicated to the
recipient in such manner as may be prescribed.
(5) The amount in respect of which any discrepancy is communicated under
sub-section (3) and which is not rectified by the supplier in his valid return for the
month in which discrepancy is communicated shall be added to the output tax
liability of the recipient, in such manner as may be prescribed, in his return for the
month succeeding the month in which the discrepancy is communicated.
(6) The amount claimed as input tax credit that is found to be in excess on
account of duplication of claims shall be added to the output tax liability of the
recipient in his return for the month in which the duplication is communicated.
(7) The recipient shall be eligible to reduce, from his output tax liability, the
amount added under sub-section (5), if the supplier declares the details of the
invoice or debit note in his valid return within the time specified in sub-section (9)
of section 39.
(8) A recipient in whose output tax liability any amount has been added
under sub-section (5) or sub-section (6), shall be liable to pay interest at the rate
specified under sub-section (1) of section 50 on the amount so added from the date
of availing of credit till the corresponding additions are made under the said sub-
sections.
44
(9) Where any reduction in output tax liability is accepted under sub-section
(7), the interest paid under sub-section (8) shall be refunded to the recipient by
crediting the amount in the corresponding head of his electronic cash ledger in
such manner as may be prescribed: Provided that the amount of interest to be
credited in any case shall not exceed the amount of interest paid by the supplier.
(10) The amount reduced from the output tax liability in contravention of the
provisions of sub-section (7) shall be added to the output tax liability of the
recipient in his return for the month in which such contravention takes place and
such recipient shall be liable to pay interest on the amount so added at the rate
specified in sub-section (3) of section 50.
43. Matching, reversal and reclaim of reduction in output tax liability.-
(1) The details of every credit note relating to outward supply furnished by a
registered person (hereafter in this section referred to as the “supplier”) for a tax
period shall, in such manner and within such time as may be prescribed, be
matched–
(a) with the corresponding reduction in the claim for input tax credit by
the corresponding registered person (hereafter in this section referred
to as the “recipient”) in his valid return for the same tax period or any
subsequent tax period; and
(b) for duplication of claims for reduction in output tax liability. (2) The
claim for reduction in output tax liability by the supplier that matches
with the corresponding reduction in the claim for input tax credit by
the recipient shall be finally accepted and communicated, in such
manner as may be prescribed, to the supplier.
(3) Where the reduction of output tax liability in respect of outward supplies
exceeds the corresponding reduction in the claim for input tax credit or the
corresponding credit note is not declared by the recipient in his valid returns, the
discrepancy shall be communicated to both such persons in such manner as may
be prescribed.
(4) The duplication of claims for reduction in output tax liability shall be
communicated to the supplier in such manner as may be prescribed.
(5) The amount in respect of which any discrepancy is communicated under
sub-section (3) and which is not rectified by the recipient in his valid return for the
month in which discrepancy is communicated shall be added to the output tax
liability of the supplier, in such manner as may be prescribed, in his return for the
month succeeding the month in which the discrepancy is communicated.
(6) The amount in respect of any reduction in output tax liability that is found
to be on account of duplication of claims shall be added to the output tax liability
of the supplier in his return for the month in which such duplication is
communicated.
(7) The supplier shall be eligible to reduce, from his output tax liability, the
amount added under sub-section (5) if the recipient declares the details of the credit
note in his valid return within the time specified in sub-section (9) of section 39.
(8) A supplier in whose output tax liability any amount has been added under
sub-section (5) or sub-section (6), shall be liable to pay interest at the rate specified
under sub-section (1) of section 50 in respect of the amount so added from the date
of such claim for reduction in the output tax liability till the corresponding
additions are made under the said sub-sections.
(9) Where any reduction in output tax liability is accepted under sub-section
(7), the interest paid under sub-section (8) shall be refunded to the supplier by
45
crediting the amount in the corresponding head of his electronic cash ledger in
such manner as may be prescribed: Provided that the amount of interest to be
credited in any case shall not exceed the amount of interest paid by the recipient.
(10) The amount reduced from output tax liability in contravention of the
provisions of subsection (7) shall be added to the output tax liability of the supplier
in his return for the month in which such contravention takes place and such
supplier shall be liable to pay interest on the amount so added at the rate specified
in sub-section (3) of section 50.
43A. Procedure for furnishing return and availing input tax credit.- (1)
Notwithstanding anything contained in sub-section (2) of section 16, section 37 or
section 38, every registered person shall in the returns furnished under sub-section
(1) of section 39 verify, validate, modify or delete the details of supplies furnished
by the suppliers.
(2) Notwithstanding anything contained in section 41, section 42 or section
43, the procedure for availing of input tax credit by the recipient and verification
thereof shall be such as may be prescribed.
(3) The procedure for furnishing the details of outward supplies by the
supplier on the common portal, for the purposes of availing input tax credit by the
recipient shall be such as may be prescribed.
(4) The procedure for availing input tax credit in respect of outward supplies
not furnished under sub-section (3) shall be such as may be prescribed and such
procedure may include the maximum amount of the input tax credit which can be
so availed, not exceeding twenty per cent. Of the input tax credit available, on the
basis of details furnished by the suppliers under the said sub-section.
(5) The amount of tax specified in the outward supplies for which the details
have been furnished by the supplier under sub-section (3) shall be deemed to be
the tax payable by him under the provisions of the Act.
(6) The supplier and the recipient of a supply shall be jointly and severally
liable to pay tax or to pay the input tax credit availed, as the case may be, in relation
to outward supplies for which the details have been furnished under sub-section
(3) or sub-section (4) but return thereof has not been furnished.
(7) For the purposes of sub-section (6), the recovery shall be made in such
manner as may be prescribed and such procedure may provide for non-recovery of
an amount of tax or input tax credit wrongly availed not exceeding one thousand
rupees.
(8) The procedure, safeguards and threshold of the tax amount in relation to
outward supplies, the details of which can be furnished under sub-section (3) by a
registered person,-
(a) within six months of taking registration;
(b) who has defaulted in payment of tax and where such default has
continued for more than two months from the due date of payment of such
defaulted amount,
- shall be such as may be prescribed.
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47. Levy of late fee.- (1) Any registered person who fails to furnish the
details of outward or inward supplies required under section 37 or section 38 or
returns required under section 39 or section 45 by the due date shall pay a late fee
of one hundred rupees for every day during which such failure continues subject
to a maximum amount of five thousand rupees.
46
(2) Any registered person who fails to furnish the return required under
section 44 by the due date shall be liable to pay a late fee of one hundred rupees
for every day during which such failure continues subject to a maximum of an
amount calculated at a quarter per cent of his turnover in the State.
48. Goods and services tax practitioners.- (1) The manner of approval of
goods and services tax practitioners, their eligibility conditions, duties and
obligations, manner of removal and other conditions relevant for their functioning
shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and services tax
practitioner to furnish the details of outward supplies under section 37, the details
of inward supplies under section 38 and the return under section 39 or section 44
or section 45 and to perform such other functions in such manner as may be
prescribed.
(3) Notwithstanding anything contained in sub-section (2), the responsibility
for correctness of any particulars furnished in the return or other details filed by
the goods and services tax practitioners shall continue to rest with the registered
person on whose behalf such return and details are furnished.
49. Payment of tax, interest, penalty and other amounts.- (1) Every
deposit made towards tax, interest, penalty, fee or any other amount by a person
by internet banking or by using credit or debit cards or National Electronic Fund
Transfer or Real Time Gross Settlement or by such other mode and subject to such
conditions and restrictions as may be prescribed, shall be credited to the electronic
cash ledger of such person to be maintained in such manner as may be prescribed.
(2) The input tax credit as self-assessed in the return of a registered person
shall be credited to his electronic credit ledger, in accordance with section 41 or
section 43A, to be maintained in such manner as may be prescribed.
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(4) The amount available in the electronic credit ledger may be used for
making any payment towards output tax under this Act or under the Integrated
Goods and Services Tax Act in such manner and subject to such conditions and
within such time as may be prescribed.
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(11) Where any amount has been transferred to the electronic cash ledger
under this Act, the same shall be deemed to be deposited in the said ledger as
provided in sub-section (1).
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50. Interest on delayed payment of tax.-
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(3) A taxable person who makes an undue or excess claim of input tax credit
under subsection (10) of section 42 or undue or excess reduction in output tax
liability under sub-section (10) of section 43, shall pay interest on such undue or
excess claim or on such undue or excess reduction, as the case may be, at such
rate not exceeding twenty-four per cent., as may be notified by the Government on
the recommendations of the Council.
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52. Collection of tax at source.-
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(6) If any operator after furnishing a statement under sub-section (4)
discovers any omission or incorrect particulars therein, other than as a result of
scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall
47
rectify such omission or incorrect particulars in the statement to be furnished for
the month during which such omission or incorrect particulars are noticed, subject
to payment of interest, as specified in sub-section (1) of section 50:
Provided that no such rectification of any omission or incorrect particulars
shall be allowed after the due date for furnishing of statement for the month of
September following the end of the financial year or the actual date of furnishing
of the relevant annual statement, whichever is earlier.
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54. Refund of tax.- (1) Any person claiming refund of any tax and interest,
if any, paid on such tax or any other amount paid by him, may make an application
before the expiry of two years from the relevant date in such form and manner as
may be prescribed: Provided that a registered person, claiming refund of any
balance in the electronic cash ledger in accordance with the provisions of sub-
section (6) of section 49, may claim such refund in the return furnished under
section 39 in such manner as may be prescribed.
(2) A specialized agency of the United Nations Organization or any
Multilateral Financial Institution and Organization notified under the United
Nations (Privileges and Immunities) Act, 1947 (Central Act 46 of 1947), Consulate
or Embassy of foreign countries or any other person or class of persons, as notified
under section 55, entitled to a refund of tax paid by it on inward supplies of goods
or services or both, may make an application for such refund, in such form and
manner as may be prescribed, before the expiry of six months from the last day of
the quarter in which such supply was received.
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Explanation.— For the purposes of this section,––
(1) “refund” includes refund of tax paid on zero-rated supplies of goods or
services or both or on inputs or input services used in making such zero-rated
supplies, or refund of tax on the supply of goods regarded as deemed exports, or
refund of unutilised input tax credit as provided under sub-section (3).
(2) “relevant date” means –
(a) in the case of goods exported out of India where a refund of tax
paid is available in respect of goods themselves or, as the case may be, the
inputs or input services used in such goods,––
(i) if the goods are exported by sea or air, the date on which the
ship or the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exported by land, the date on which such
goods pass the frontier; or
(iii) if the goods are exported by post, the date of despatch of
goods by the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where
a refund of tax paid is available in respect of the goods, the date on which
the return relating to such deemed exports is furnished;
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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: 2022.09.16 18:04:05 +05'30'