(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ

ºÀ¢£ÉÊzÀ£Éà «zsÁ£À¸À¨sÉ

ºÀ¢ªÀÄÆgÀ£Éà C¢üªÉñÀ£À

ಕකბಟಕ ๬ౣಂඬ (෩ರඡ ൟൿ౪ಪല) เඒಯಕ, 2022

(2022gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-24)

ಕකბಟಕ ๬ౣಂඬ ಅඌඛಯಮ, 1957ඝ౬ ಮತ౨๠ౣ ൟൿ౪ಪല ෥ಡฤ ಒಂൿ เඒಯಕ.

ಇย౵ ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ ಕකბಟಕ ๬ౣಂඬ ಅඌඛಯಮ, 1957

(1957ರ ಕකბಟಕ ಅඌඛಯಮ 34) ඝ౬ ಮತ౨๠ౣ ൟൿ౪ಪല ෥ഴโൿ ෷ಕ౨฿ಜฆโದคಂದ;

ಇൿ ූರತ ಗಣฃಜ౲ದ ಎಪ౭ൢ౱ರඡ ವಷბದย౵ ಕකბಟಕ ฃಜ౲ เඋನ෱ಡಲൽಂದ ಈ

෨ಂൽඦ൤ ಅඌඛಯ෦ತ฿ಗย:-

1. ๸౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩ౳ฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ ๬ౣಂඬ (෩ರඡ

ൟൿ౪ಪല) ಅඌඛಯಮ, 2022 ಎಂൿ ಕฉಯತಕౙൿ౪.

(2) ಇൿ ಈ ಁಡว ೦คಡ ಬರತಕౙൿ౪.

2. ಅඝ๰೉ಯ ൟൿ౪ಪല.- ಕකბಟಕ ๬ౣಂඬ ಅඌඛಯಮ, 1957 (1957ರ ಕකბಟಕ

ಅඌඛಯಮ 34)ರ ಅඝ๰೉ಯย౵ನ 52ඡ ಅඝ೎౟ೕಧದ (ല) ಘಡದย౵,-

(i)

ಪฏൡಕದย౵

“ಮൡ౨”

ಎಂಬ

ಪದದ

ಬದยಡ

“ಅಥ฿”

ಎಂಬ

ಪದವඝ౬

ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪; ಮൡ౨

(ii)

๻ಡ ൟൿ౪ಪല ෥ಡมದ ಪฏൡಕದ ತฆ฿ಯ ಈ ෨ಂൽನದඝ౬ ๳คಸತಕౙൿ౪,

ಎಂದฉ:-

“เವರൕ: ಈ ಘಡದ ಉං౪ೕಶ౽ౙಜ “ක౲ಸ” (trust) ಎಂದฉ ಆർಯ ൤คಡ ಅඌඛಯಮ, 1961 (1961ರ

಄ಂದ౳ ಅඌඛಯಮ ๸.43)ರ 12ಎಎ ಅಥ฿ 12ಎ෈ ಪ౳ಕರಣಗಳ ಉಪීಧಗಳ ಅലಯย౵

ඣೕಂർ෵ತ฿ಜฆವ ෴โඃ ಘಟಕವඝ౬ ක౲ಸโ ಒಳ౶ತಂലರತಕౙൿ౪.

¨sÁUÀ – 4

Part – IV A

, 21

2022(

30

1944)

BENGALURU, WEDNESDAY, 21, SEPTEMBER, 2022(BHADRAPADA, 30, SHAKAVARSHA, 1944)

. 475

No. 475

2

ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ

ಆർಯ ൤คಡ ಅඌඛಯಮ, 1961 (1961ರ ಄ಂದ౳ ಅඌඛಯಮ ๸.43)ರ 12ಎಎ ಅಥ฿

12ಎ෈ ಪ౳ಕರಣಗಳ ಉಪීಧಗಳ ಅലಯย౵ನ “ක౲ಸ”ಃౙ เವರൕಯඝ౬ ඛೕಡฤ ಕකბಟಕ ๬ౣಂඬ

ಅඌඛಯಮ, 1957 (1957ರ ಕකბಟಕ ಅඌඛಯಮ 34)ඝ౬ ಮತ౨๠ౣ ൟൿ౪ಪല ෥ഴโൿ

ಅವಶ౲ಕๅಂൿ ಪคಗ൐๭ං.

ಆದ౪คಂದ ಈ เඒಯಕ.

ಆ൮ბಕ ೦ౢಪನ ಪತ౳

ಪ౳๬౨เತ ๎ಸකತ౱ಕ ಕ౳ಮโ ෴โඃ ກ೉౞ನ ๅಚ౞ವඝ౬ ಒಳತಂലฆโൽಲ౵.

Dgï. C±ÉÆÃPÀ

PÀAzÁAiÀÄ ªÀÄAwæ

JA.PÉ. «±Á¯ÁQë

PÁAiÀÄðzÀ²ð

PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ

ಅඝීಧ

ಕකბಟಕ ๬ౣಂඬ ಅඌඛಯಮ, 1957ರ

(1957ರ ಕකბಟಕ ಅඌඛಯಮ 34) ಉඁತ ූಗ

Xxx

xxx

xxx

ಅඝ๰೉

Xxx

xxx

xxx

52.

ಇโಗಳ

ವಛბವൕ.-(ಪ౳ൟಫಲ

ಸ๼ತ

ಅಥ฿

ಅൽಲ౵ං)

(ಎ)෥ರಬ๾ർದ

ಭದ౳൤ಗะಜฆವ

ല෍ಂಚฆಗำ-ಆ ല෍ಂಚฆ ๯ಂಕಃౙ ಞค෴ಜರย

ಅಥ฿ ಇಲ౵ൽರย

(෈) ීಧಪತ౳ ಅಡ෥ನ ಪತ౳ ಅಥ฿ เ෥ ඩย๭ಯ

෩ಲಕ ಭದ౳൤ತัಸದ ෴โඃ ๼൞ಸ౾౨

(i) ಅಂತಹ ීಧಪತ౳, ಅಡ෥ನ ಪತ౳ ಅಥ฿

ඩย๭ಯ ෬ยನ ๯ಂಕโ ಇಪ౭൤౨ರഴ งඩ෵

ಐವൡ౨ න๲ಯඝ౬ ෦ೕರൽದ౪ฉ

(ii) ෴โඃ ಇತರ ๸ದಭბದย౵

(๭) ಅല౱ඛ๣ౣიೕಟฑ ಜನರฤ౵ಗಳ (ಅඌඛಯಮ,

1963ರ 25ඡ ಪ౳ಕರಣದ ෬ฉಜನ ಸ౷ൡ౨

(ല)

ಒಂൿ

ක౲ಸൽಂದ

ಇඣ౬ಂൿ

(ವಛბವൕ෴ಞൟ౨ฆವ)

ಸ౷ൟ౨ನ

ක౲ಸಃౙ;

ಅಥ฿

ක౲ಸൽಂದ ක౲ಸඋคಡ ෥ฆಕങౣ ෰ಲ౲ ಅಥ฿

ಅಂಥ ಅಥ฿ ಫมඝಭเಡ, ಅಥ฿ ವಛბವൕಯ

ല෍ಂಚคನ

෨ಖ

෮ಬಲಜಡ

ಸಮකದ

ಪ౳ൟಫಲ౽ౙಜನ

ಹ๬౨ಂತರಣ

ಪ౳ൟ

ඞฆ

งඩ෵ಗัಡ ಅದರ ූಗಃౙ ಒಂൿ ๬เರ

ಗคಷ౤ಆౙಳಪഖౣ

ඩವൟಸ෎౽ದ

๯ಂಕ

ಐವൡ౨ න๲

ಅಂತಹ ීಧಪತ౳, ಅಡ෥ನ ಪತ౳ ಅಥ฿

เ෥ඩย๭ಯ ෬ว เඌಸಬ๾ർඈಥ

๯ಂಕ

ಒಂൿ ඞฆ งඩ෵ಗำ

ಒಂൿ ඞฆ งඩ෵ಗำ

ಸ౷ൟ౨ನ ෥ฆಕങౣ ෰ಲ౲ (ಅಂಥ ವಛბವൕ

เಷಯಃౙ

ಒಳಪഖౣ)

ಅಥ฿

ಅಂಥ

ವಛბವൕಯ ಪ౳ൟಫಲ ಇโಗಳย౵ ෴โൿ

3

ಪ౳ൟಫಲ

ಇโಗಳย౵

ක౲ಸඋค෵ಂದ

๸ದූბඝ๬ರ ක౲ಸಃౙ ಅಥ฿ ක౲ಸඋคಡ ಅಥ฿

ಫมඝಭเಡ

ವಛბವൕ෴ಞൟ౨ฆವ

ක౲ಸದ

෴โඃ ಸ౷ൟ౨ಡ

เක෵ൟಗำ,-

๼ಂಬರಹದ ෩ಲಕ ಇโಗಳ ವಛბವൕಗำ,-

(ಎ) เඛಮಯ ಪತ౳ ೎ಀౙ ಅಥ฿ ඩ౳෦ಸค ඣೕഖ

(෈) ವಹನ ಪತ౳ ವ๎ವൕ ಆඃಶ ಸರಀಗำ ಅಥ฿

ಸರಀಗಳ ಬಡಜನ ๬౷ಮ౲ದ ฿൐ಜ౲ ದ๬౨ๆ೧ಛಜನ

฿ฉಂഡ

(๭) เ෥ ඩย๭

(ല) ಄ಂದ౳ ಸ౽ბರದ ಅಥ฿ ฃಜ౲

ಸ౽ბರದ ಭದ౳൤ಗำ

(8ඡ ಪ౳ಕರಣವඝ౬ ಸಹ ඣೕല)

ກ೑౞ೕಅದರ෬วಅඝ೎౟ೕದ20 (1) ರಪ౳౽ರ

ಹ๬౨ಂತರಣಃౙ ಅನ౷ಯ฿ಞವ ๬ౣಂඬ ๯ಂಕ.

ಪฏൡ,

๬ವბಜඛಕ,

උ෦ბಕ

ಮൡ౨

ಧ෥ბർಯ ದൟ౨ಗัಡ ಅಂಥ ವಛბವൕಛಜ

๬ౣಂඬ

๯ಂಕ

ಒಂൿ

๬เರ

งඩ෵ಗะಜರತಕౙൿ౪.

xxx

xxx

xxx

KARNATAKA LEGISLATIVE ASSEMBLY

FIFTEENTH LEGISLATIVE ASSEMBLY

THIRTEENTH SESSION

THE KARNATAKA STAMP (THIRD AMENDMENT) BILL, 2022

(LA Bill No. 24 of 2022)

A Bill further to amend the Karnataka Stamp Act, 1957.

Whereas it is expedient further to amend the Karnataka Stamp Act, 1957

(Karnataka Act 34 of 1957) for the purposes hereinafter appearing;

Be it enacted by the Karnataka State Legislature in the Seventy third year

of the Republic of India as follows:-

1. Short title and commencement.– (1) This Act may be called the Karnataka

Stamp (Third Amendment) Act, 2022.

(2) It shall come into force at once.

2. Amendment of Schedule.- In the Karnataka Stamp Act, 1957 (Karnataka

Act 34 of 1957), in the schedule, in article 52, in clause (d),-

(i) in the proviso for the word “and” the word “or” shall be substituted; and

(ii) after the proviso as so amended the following shall be inserted, namely:-

4

“Explanation: For the purpose of this clause “Trust”means “a trust shall

include any entity that has been registered under the provisions of section 12AA or

12AB of the Income Tax Act 1961 (Central Act No 43 of 1961).”

STATEMENT OF OBJECTS AND REASONS

It is considered necessary further to amend the Karnataka Stamp

Act, 1957 (Karnataka Act 34 of 1957) to give “Explanation” for the “Trust” as

under the provisions of section 12AA or 12AB of the Income Tax Act 1961 (Central

Act No 43 of 1961).

Hence the Bill.

FINANCIAL MEMORANDUM

There is no extra expenditure involved in the proposed Legislative measure.

R. ASHOKA

Minister for Reveue

M.K. VISHALAKSHI

Secretary

Karnataka Legislative Assembly

5

ANNEXURE

EXTRACT FROM THE KARNATAKA STAMP ACT, 1957

(Karnataka Act 34 of 1957)

XXX

XXX

XXX

SCHEDULE

XXX

XXX

XXX

52. Transfer.- (whether with or without

consideration),

(a) of debentures, being Marketable securities,

whether the debenture is, liable to duty or

not

Consideration equal to the face

(b) of any interest secured by a bond, mortgage

deed or policy of insurance,-

(i) if the duty on such bond, mortgage

or policy does not exceed twenty -two

rupees and fifty paise

(ii) in any other case

(c) of any property under section 25 of the

Administrator Generals Act, 1963

(d) of any trust property from one trust to another

trust or from Trust to trustee or beneficiary,

or from trustee to trust or trustee or

beneficiary, as the case may be.

Fifty paise for every rupees one

hundred or part thereof subject to a

maximum of one thousand rupees

value of the debenture.

The duty with which such bond,

mortgage deed; or policy of insurance is

chargeable.

One hundred rupees

One hundred rupees

The same duty as a conveyance under

Article 20 (1) on the Market value of the

property (which is the subject matter of

such transfer) or consideration for such

transfer, whichever is higher.

Exemption

Transfers by endorsement

(a)

Of a bill of exchange, cheque or

promissory note

(b)

Of a bill of leading, delivery order,

warrant for goods or other mercantile

document of title to goods.

(c)

Of a policy of insurance

(d)

Of securities of the Central Government

or of State Government

(See also section 8)

ಮುದÎಕರು ²ಾಗೂ ಪΐಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂ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: 2022.09.22 17:33:49 +05'30'