(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ

PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ

ºÀ¢£ÁgÀ£ÉÃ «zsÁ£À¸À¨sÉ

ªÉÆzÀ®£ÉÃ C¢üªÉÃ±À£À

(ªÀÄÄAzÀÄªÀgÉzÀ G¥ÀªÉÃ±À£À)

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ (ൟൿ౪ಪല) เඒಯಕ, 2023

(2023gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-06)

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ, 2017ඝ౬ ಮತ౨๠ౣ ൟൿ౪ಪല

෥ഴโದ౽ౙಜ ಒಂൿ เඒಯಕ.

ಇย౵ ಇඝ౬ ෨ಂං ಉഴ ಬฆವ ಉං౪ೕಶಗัಛಜ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ

൤คಡ ಅඌඛಯಮ, 2017ඝ౬ (2017ರ ಕකბಟಕ ಅඌඛಯಮ 27) ൟൿ౪ಪല ෥ഴโൿ

෷ಕ౨฿ಜฆโದคಂದ;

ಇൿ ූರತ ಗಣฃಜ౲ದ ಎಪ౭ತ౨කಲౙඡ ವಷბದย౵ ಕකბಟಕ ฃಜ౲ เඋನ

෱ಡಲൽಂದ ಈ ෨ಂൽඦ൤ ಅඌඛಯ෦ತ฿ಗย:-

๸౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩ౳ฏಭ.- (1)

ಈ

ಅඌඛಯಮವඝ౬

ಕකბಟಕ

ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2023 ಎಂൿ ಕฉಯತಕౙൿ౪.

(2)

ಅನ౲൭

ಉಪීඌ๭ൿದ౪ඝ౬ัൿ,

ಈ

ಅඌඛಯಮದ

ಉಪීಧಗำ

ಕකბಟಕ

ಸ౽ბರโ

ಸ౽ბค

ฃಜ౲ಪತ౳ದย౵

ಅඌ๰ಚචಯ

෩ಲಕ

ತൡ౨ಪലಸಬ๾ർದ ಅಂಥ ൽකಂಕൽಂದ ೦คಡ ಬರತಕౙൿ౪.

ಪ౳ಕರಣ 10ರ ൟൿ౪ಪല.- ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ,

2017ರ (2017ರ ಕකბಟಕ ಅඌඛಯಮ 27) (ಇย౵ಇඝ౬ ෨ಂං ෩ಲ ಅඌඛಯಮๅಂൿ

ಉว౵ೕ಍ಸมಜං), ಪ౳ಕರಣ 10ರย౵,-

(ಎ) ಉಪ-ಪ౳ಕರಣ (2)ರย౵, ಘಡ (ല) ಯย౵ನ, “ಸರಀಗಳඝ౬ ಅಥ฿” ಎಂಬ

ಪದಗಳඝ౬

෈ഖౣ ෈ಡತಕౙൿ౪;

¨sÁUÀ – 4J

Part – IVA

2023(

, 14

1945)

BENGALURU, WEDNESDAY, 05, JULY, 2023(ASHADHA, 14, SHAKAVARSHA, 1945)

. 298

No. 298

(෈) ಉಪ-ಪ౳ಕರಣ (2ಎ)ಯย౵, ಘಡ (๭) ಯย౵, “ಸರಀ ಅಥ฿” ಎಂಬ ಪದಗಳඝ౬

෈ഖౣ ෈ಡತಕౙൿ౪.

ಪ౳ಕರಣ 16ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 16ರ ಉಪಪ౳ಕರಣ

(2)ರย౵,-

(i)

ಎರಡඡ

ಪฏൡಕದย౵,

“ಅದರ

෬ยನ

ಬല౥෽ಂൽಡ,

ඛಯ෦ಸಬ๾ർದ ಅಂಥ เඋನದย౵ ๭౷ೕಕค๯ವವನ ๾ഖౣವั

൤คಡ

෇ಧ౲൤ಡ

๳คಸತಕౙൿ౪”

ಎಂಬ

ಪದಗಳ

ಬದยಡ,

“ඛಯ෦ಸಬ๾ർඈಥ เඋನದย౵ ಪ౳ಕರಣ 50ರലಯย౵ ๸ർಯ

෥ಡ෎౽ದ

ಬല౥෽ಂൽಡ

๭౷ೕಕค๯ವವඝ

๸ർಯ

෥ಡತಕౙൿ౪”

ಎಂಬ

ಪದಗำ

ಮൡ౨

ಅಂ౾ಗಳඝ౬

ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪;

(ii)

෩ರඡ ಪฏൡಕದย౵, “ಆತඝ ๸ർಯ ෥ലದ” ಎಂಬ

ಪದಗัಡ

෮ದฤ,

๭౷ೕಕค๯ವವඛಡ”

ಎಂಬ

ಪದಗಳඝ౬

๳คಸತಕౙൿ౪.

ಪ౳ಕರಣ 17ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 17 ರย౵,-

(ಎ) ಉಪ-ಪ౳ಕರಣ (3)ರย౵ನ, เವರൕಯย౵, “ಸದค ಅඝ๰೉ಯ ಘലಃ 5ರย౵

ඛൽბಷౣಪല๭ದโಗಳඝ౬ ຄರൡಪല๭ඈ൤” ಎಂಬ ಪದಗಳ ಬದยಡ, ಈ ෨ಂൽನದඝ౬

ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪, ಅಂದฉ:-

“(i) ಸದค ಅඝ๰೉ಯ ಘലಃ 5ರย౵ ඛൽბಷౣಪല๭ದ ಚഖವഔಃಗಳ

ಅಥ฿ ವ౲ವ๻ರಗಳ ෰ಲ౲ವඝ౬ ຄರൡಪല๭ඈ൤; ಮൡ౨

(ii) ಸದค ಅඝ๰೉ಯ ಘലಃ 8ರ ಘಡ (ಎ)ಡ ๸ීඌ๭ඈ൤

ඛಯ෦ಸಬ๾ർದ ಅಂಥ ಚഖವഔಃಗಳ ಅಥ฿ ವ౲ವ๻ರಗಳ

෰ಲ౲ವඝ౬ ຄರൡಪല๭ඈ൤.”;

(෈) ಉಪ-ಪ౳ಕರಣ (5)ರย౵, ಘಡ (ಎෆ) ತฆ฿ಯ, ಈ ಃಳಉಡ ಘಡವඝ౬

๳คಸತಕౙൿ౪, ಅಂದฉ:-

“(ಎෆ ಎ) ಉಪඛ ಅඌඛಯಮ 2013 (2013ರ ಄ಂದ౳ಅඌඛಯಮ 18)ರ ಪ౳ಕರಣ

135ರย౵ ಉว౵ೕ಍๭ฆ๋൤ ౽඲ბชഡ ๬෥೧ಕ ಜ฿෇౪คಯ ಅലಯย౵ ಆತನ

෇ಧ౲൤ಡ ๸ීඌ๭ದ ಚഖವഔಃಗัಡ ಬಳಸมದ ಅಥ฿ ಬಳಸฤ ಉං౪ೕ๏ಸมದ ಒಬ౯

൤คಡർಯಕ ವ౲౾౨෵ಂದ, ๭౷ೕಕคಸಲ౭ಟౣ ಸರಀ ಅಥ฿ ๳ๅಗำ ಅಥ฿ ಅโಗึರഴ;”.

ಪ౳ಕರಣ 23ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 23ರ, ಉಪಪ౳ಕರಣ

(2)ಃౙ, ಈ ಃಳಉಡ ಉಪಪ౳ಕರಣವඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪ ಮൡ౨ ಇൿ 2017ರ ೩ษ

ൟಂಗัನ 1ඡ ൽನൽಂದ ೦คಡ ීൽං ಎಂ්ർಜ ಪคූเಸತಕౙൿ౪ಎಂದฉ:-

“(2) ಈ ಅඌඛಯಮದ ಪ౳ಕರಣ 22ರ ಉಪ-ಪ౳ಕರಣ (1) ಅಥ฿ ಪ౳ಕರಣ 24 ರย౵

ಒಳತಂലฆವ

෴โದ౽ౙದง

ತൽ౷ฆದ౫฿ൿൿ

ಏඡ

ಇದ౪ง,

ಪคಷൟ౨ನ

๏මರ๯౺ಗಳ ಅನ౷ಯ, ಸ౽ბರโ, ಅದರย౵ ඛൽბಷౣಪല๭ฆವ ಅಂಥ ಷರൡ౨ಗำ ಮൡ౨

ඛಬბಂಧಗัಡ ಒಳಪഖౣ, ಅඌ๰ಚචಯ ෩ಲಕ, ಈ ಅඌඛಯಮದ ಅലಯย౵ ඣೕಂದ൐

ಪഷ෷โದคಂದ

เකಯൟತัಸಬ๾ർದ

ವ౲౾౨ಗಳ

ವಗბವඝ౬

ඛൽბಷౣಪലಸಬ๾ൿ.”.

ಪ౳ಕರಣ 30ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 30ರ, ಉಪಪ౳ಕರಣ

(1)ರย౵,-

(ಎ) “ರದ౪ൟ ಆඃಶವඝ౬ ೦ค ෥ലದ ൽකಂಕൽಂದ ෩ವൡ౨ ൽನಗಳ ಒಳಛಜ

ඛಯ෦ಸมದ เඋನದย౵” ಎಂಬ ಪದಗಳ ಬದยಡ, “ඛಯ෦ಸಬ๾ർದ ಅಂಥ

เඋನದย౵, ಅಂಥ ಅವඌಯ ಒಳಛಜ ಮൡ౨ ಅಂಥ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ

ಒಳಪഖౣ” ಎಂಬ ಪದಗಳඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪;

(෈) ಪฏൡಕವඝ౬ ෈ഖౣ෈ಡತಕౙൿ౪.

ಪ౳ಕರಣ 37ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 37ರ, ಉಪಪ౳ಕರಣ

(4)ರ ತฆ฿ಯ, ಃಳಜನ ಉಪ-ಪ౳ಕರಣವඝ౬ ๳คಸತಕౙൿ౪, ಎಂದฉ:-

“(5) ಒಬ౯ ඣೕಂർ෵ತ ವ౲౾౨෷, ಒಂൿ ൤คಡ ಅವඌಛಜ ಉಪಪ౳ಕರಣ (1)ರ

ಅലಯย౵ ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಒದಜ๯ವ ಅಂൟಮ ൽකಂಕൽಂದ ෩ฆ

ವಷბಗಳ

ಅವඌಯ

෨౽౨ಯದ

ඦತರ,

ಸದค

เವರಗಳඝ౬

ಒದಜಸฤ

ಅඝಮൟಸತಕౙದ౪ಲ౵:

ಪฏൡ, ಪคಷൟ౨ನ ๏මರ๭౺ನ ಅನ౷ಯ, ಸ౽ბರโ ಅඌ๰ಚචಯ ෩ಲಕ,

ಅದರย౵ ඛൽბಷౣಪലಸಬ๾ർದ, ಅಂತಹ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ,

ಒಬ౯ ඣೕಂർ෵ತ ವ౲౾౨ ಅಥ฿ ඣೕಂർ෵ತ ವ౲౾౨ಗಳ ವಗბಃౙ, ಒಂൿ ൤คಡ ಅವඌಛಜ

ಉಪ-ಪ౳ಕರಣ (1)ರ ಅലಯย౵ ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಒದಜ๯ವ ಅಂൟಮ

ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ ಅವඌಯ ෨౽౨ಯದ ඦತರใ ಸಹ, ಸದค เವರಗಳඝ౬

ಒದಜಸฤ ಅඝಮൟಸಬ๾ൿ.”.

ಪ౳ಕರಣ 39ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 39ರ, ಉಪಪ౳ಕರಣ

(10)ರ ඦತರ, ಈ ෨ಂൽನ ಉಪ-ಪ౳ಕರಣವඝ౬ ๳คಸತಕౙൿ౪, ಅಂದฉ:-

“(11) ಒಬ౯ ඣೕಂർ෵ತ ವ౲౾౨෷, ಒಂൿ ൤คಡ ಅವඌಡ คಟನ౬ბඝ౬ ಒದಜ๯ವ

ಅಂൟಮ ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ ಅವඌಯ ෨౽౨ಯದ ඦತರ, ಸದค คಟನ౬ბඝ౬

ಒದಜಸฤ ಅඝಮൟಸತಕౙದ౪ಲ౵:

ಪฏൡ, ಪคಷൟ౨ನ ๏මರ๭౺ನ ಅನ౷ಯ, ಸ౽ბರโ ಅඌ๰ಚචಯ ෩ಲಕ,

ಅದರย౵ ඛൽბಷౣಪലಸಬ๾ർದ, ಅಂತಹ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ,

ಒಬ౯ ඣೕಂർ෵ತ ವ౲౾౨ ಅಥ฿ ඣೕಂർ෵ತ ವ౲౾౨ಗಳ ವಗბಃౙ, ಒಂൿ ൤คಡ ಅವඌಡ

คಟನ౬ბඝ౬ ಒದಜ๯ವ ಅಂൟಮ ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ ಅವඌಯ ෨౽౨ಯದ

ඦತರใ ಸಹ, ಸದค คಟನ౬ბඝ౬ ಒದಜಸฤ ಅඝಮൟಸಬ๾ൿ.”.

ಪ౳ಕರಣ 44ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 44ඝ౬ ಅದರ ಉಪ-

ಪ౳ಕರಣ (1) ಎಂൿ ಮฆ ๸ಒ౲ ෥ಡತಕౙൿ౪ ಮൡ౨ ๻ಡ ಮฆ๸ಒ౲ ඛೕಡมದ

ಉಪಪ౳ಕರಣ(1)ರ ඦತರ, ಃಳಜನ ಉಪ-ಪ౳ಕರಣವඝ౬ ๳คಸತಕౙൿ౪, ಅಂದฉ:-

“(2) ಒಬ౯ ඣೕಂർ෵ತ ವ౲౾౨෷, ಉಪ-ಪ౳ಕರಣ (1)ರല ಒಂൿ ಹಣ౽๯ ವಷბಃౙ

฿๞ბಕ คಟನ౬ბඝ౬ ಒದಜ๯ವ ಅಂൟಮ ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ ಅವඌಯ

෨౽౨ಯದ ඦತರ, ಸದค ฿๞ბಕ คಟನ౬ბඝ౬ ಒದಜಸฤ ಅඝಮൟಸತಕౙದ౪ಲ౵:

ಪฏൡ, ಪคಷൟ౨ನ ๏මರ๭౺ನ ಅನ౷ಯ, ಸ౽ბರโ ಅඌ๰ಚචಯ ෩ಲಕ,

ಅದರย౵ ඛൽბಷౣಪലಸಬ๾ർದ, ಅಂತಹ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ,

ಒಬ౯ ඣೕಂർ෵ತ ವ౲౾౨ ಅಥ฿ ඣೕಂർ෵ತ ವ౲౾౨ಗಳ ವಗბಃౙ, ಒಂൿ ಹಣ౽๯

ವಷბಃౙ ಉಪ-ಪ౳ಕರಣ (1)ರല ฿๞ბಕ คಟನ౬ბඝ౬ ಒದಜ๯ವ ಅಂൟಮ ൽකಂಕൽಂದ

෩ฆ ವಷბಗಳ ಅವඌಯ ෨౽౨ಯದ ඦತರใ ಸಹ, ಸದค ฿๞ბಕ คಟನ౬ბඝ౬

ಒದಜಸฤ ಅඝಮൟಸಬ๾ൿ.”.

10.

ಪ౳ಕರಣ 52ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 52ರ, ಉಪಪ౳ಕರಣ

(4)ರ ඦತರ, ಃಳಜನ ಉಪ-ಪ౳ಕರಣವඝ౬ ๳คಸತಕౙൿ౪, ಅಂದฉ:-

“(15) ಒಬ౯ ඛ฿ბಹಕඝ, ಉಪಪ౳ಕರಣ (4)ರ ಅലಯย౵ เವರ ಪತ౳ವඝ౬ಒದಜ๯ವ

ಅಂൟಮ ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ ಅವඌಯ ෨౽౨ಯದ ඦತರ, ಸದค เವರ

ಪತ౳ವඝ౬ ಒದಜಸฤ ಅඝಮൟಸತಕౙದ౪ಲ౵:

ಪฏൡ, ಪคಷൟ౨ನ ๏මರ๭౺ನ ಅನ౷ಯ, ಸ౽ბರโ ಅඌ๰ಚචಯ ෩ಲಕ, ಅದರย౵

ඛൽბಷౣಪലಸಬ๾ർದ, ಅಂತಹ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ, ಒಬ౯

ඛ฿ბಹಕ ಅಥ฿ ඛ฿ბಹಕฆಗಳ ಒಂൿ ವಗბಃౙ, ಉಪ ಪ౳ಕರಣ (4)ರ ಅലಯย౵ เವರ

ಪತ౳ವඝ౬ ಸದค เವರ ಪತ౳ವඝ౬ ಒದಜ๯ವ ಅಂൟಮ ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ

ಅವඌಯ ෨౽౨ಯದ ඦತರใ ಸಹ, ಒದಜಸฤ ಅඝಮൟಸಬ๾ൿ.”.

11.

ಪ౳ಕರಣ 54ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 54ರ, ಉಪಪ౳ಕರಣ

(6)ರย౵,

“൞൞ౙยಕ฿ಜ

ಅಂಜೕಕค๭ದ

๿ഴವั

൤คಡ

ಜ෫ಯ

෮ತ౨ವඝ౬

ຄರൡಪല๭ඈ൤,” ಎಂಬ ಪದಗಳඝ౬ ෈ഖౣ෈ಡತಕౙൿ౪.

12.

ಪ౳ಕರಣ 56ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 56ರย౵, “ಸದค

ಉಪಪ౳ಕರಣದ ಅലಯย౵ಅ೧ბಯඝ౬ ๭౷ೕಕค๭ದ ൽකಂಕൽಂದ ಅರವൡ౨ ൽನಗำ

ಆචತಂಡ ඦತರದ ඛಕಟ ൽකಂಕൽಂದ ಅಂಥ ൤คಡಯ ಮฆ ඩವൟ෴ಞವವฉಟ”

ಎಂಬ ಪದಗಳ ಬದยಡ, “ಅಂಥ ಅ೧ბಯඝ౬ ๭౷ೕಕค๭ದ ൽකಂಕൽಂದ ಅಂಥ ൤คಡಯ ಮฆ

ඩವൟಯ

ൽකಂಕದವฉಡ,

ಅರವൡ౨

ൽನಗಳඝ౬

෦ೕคದ

เ฼ಬದ

ಅವඌಡ,

ඛಯ෦ಸಬ๾ർದ ಅಂಥ เඋನ ಮൡ౨ ಅಂಥ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ

ว౽ౙೈರ ෥ಡತಕౙൿ౪” ಎಂಬ ಪದಗಳඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪.

13.

ಪ౳ಕರಣ 62ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 62ರ ಉಪ-ಪ౳ಕರಣ

(2)ರย౵,-

(ಎ) “෩ವൡ౨ ൽನಗಳ” ಎಂಬ ಪದಗಳ ಬದยಡ, “ಅರವൡ౨ ൽನಗಳ” ಎಂಬ ಪದಗಳඝ౬

ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪;

(෈) ಈ ෨ಂൽನ ಪฏൡಕವඝ౬ ๳คಸತಕౙൿ౪, ಎಂದฉ:-

“ಉಪಪ౳ಕರಣ (1)ರ ಅലಯย౵ ඛಧბರ൏ ಆඃಶವඝ౬ ඛೕലದ ಅರವൡ౨ ൽನಗಳ

ಒಳಛಜ ඣೕಂർ෵ತ ವ౲౾౨෷ ಒಂൿ ๭ಂඎ฿ದ คಟನ౬ბඝ౬ ಒದಜಸฤ

เಫಲකದย౵, ಆತඝ ಸದค ඛಧბರ൏ ಆඃಶವඝ౬ ๭౷ೕಕค๭ದ ಅರವൡ౨ ൽನಗಳ

ಒಳಛಜ ಪ౳ൟ෽ಂൿ ൽನಃౙ ಒಂൿ ඞฆ งඩ෵ಗ฼൤ ກೋ౞ವค เ฼ಬ

๑ಲౙವඝ౬ ๸ർಯ ෥ലದ ඦತರ ෨ಂൽನ ಅರವൡ౨ ൽನಗಳ ಅವඌ෽ಳಛಜ

ಸದค คಟನ౬ბඝ౬ ಒದಜಸಬ๾ൿ ಮൡ౨ ಒಂൿ ๆึ ಅಂಥ เಸ౨ค๭ದ ಅವඌ෽ಳಡ

ಆತඝ

ಒಂൿ

๭ಂඎ฿ದ

คಟನ౬ბඝ౬

ಒದಜ๭ದ౪ย౵,

ಸದค

ಕರඛಧბರ൏

ಆඃಶವඝ౬ ๼ಂಪഷಯมಜං ಎಂൿ ಪคූเಸತಕౙൿ౪, ಆದฉ ಪ౳ಕರಣ 50ರ

ಉಪಪ౳ಕರಣ (1)ರ ಅലಯย౵ ๸ർಯ ෥ಡ෎౽ದ ಬല౥ ಅಥ฿ ಪ౳ಕರಣ 47ರ

ಅലಯย౵

๸ർಯ

෥ಡ෎౽ದ

เ฼ಬ

๑ಲౙ

෇ಧ౲൤෷

෨ಂൿವคಯತಕౙൿ౪.”.

14.

ಪ౳ಕರಣ 109ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 109ರ ಬದยಡ ಈ

ಃಳಉಡ ಪ౳ಕರಣವඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪, ಅಂದฉ:-

“109. ಅඪೕฤ ක౲෴ඌಕರಣದ ರಚච ಮൡ౨ ಅದರ ක౲ಯඪೕಠಗำ.- ಈ

ಅඋ౲ಯದ ಉಪීಧಗัಡ ಒಳಪഖౣ, ಄ಂದ౳ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ, 2017

ರലಯย౵ ರ೉๭ದ ಸರಀ ಮൡ౨ ๳ๅಗಳ ක౲෴ඌಕರಣโ, ಈ ಅඌඛಯಮದ ಅലಯย౵

ಅඪೕฤ

ඩ౳ඌ౽ರ

ಅಥ฿

ඬನคೕౘ൏

ඩ౳ඌ౽ರൽಂದ

ຄರല๭ದ

ಆඃಶಗಳ

เฆದ౪฿ದ

ಅඪೕฤಗಳඝ౬

ಅಹ฿ฤ

ನഷ๯โದ౽ౙಜ

ಅඪೕฤ

ක౲෴ඌಕರಣ฿ಜರತಕౙൿ౪.”.

15.

ಪ౳ಕರಣ 110ರ ෈ഖౣ෈ഴเಃ.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 110ඝ౬

෈ഖౣ ෈ಡತಕౙൿ౪.

16.

ಪ౳ಕರಣ 114ರ ෈ഖౣ෈ഴเಃ.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 114ඝ౬

෈ഖౣ ෈ಡತಕౙൿ౪.

17.

ಪ౳ಕರಣ 117ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 117ರย౵,

(ಎ) ಉಪ-ಪ౳ಕರಣ (1) ರย౵ “ฃಜ౲ ක౲ಯඪೕಠ ಅಥ฿ ಃ౹ೕತ౳ ක౲ಯඪೕಠൽಂದ” ಎಂಬ

ಪದಗಳ ಬದยಡ, “ฃಜ౲ ක౲ಯඪೕಠൽಂದ” ಎಂಬ ಪದಗಳඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪;

(෈) ಉಪ-ಪ౳ಕರಣ (5)ರย౵,

(i)

ಘಡ

(ಎ)ಯย౵,

“ฃಜ౲

ක౲ಯඪೕಠ

ಅಥ฿

ಃ౹ೕತ౳

ක౲ಯඪೕಠಗัಂದ” ಎಂಬ ಪದಗಳ ಬದยಡ, “ฃಜ౲ ක౲ಯඪೕಠൽಂದ”

ಎಂಬ ಪದಗಳඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪;

(ii) ಘಡ (෈)ಯย౵, “ฃಜ౲ ක౲ಯඪೕಠ ಅಥ฿ ಃ౹ೕತ౳ ක౲ಯඪೕಠಗำ”

ಎಂಬ ಪದಗัಛಜ, “ฃಜ౲ ක౲ಯඪೕಠಗำ” ಎಂಬ ಪದಗಳඝ౬

ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪;

18.

ಪ౳ಕರಣ 118ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 118ರย౵, ಉಪ-

ಪ౳ಕರಣ(1)ರย౵ನ,

ಘಡ(ಎ)ಯย౵

“ฃ๞ౣიೕಯ

ක౲ಯඪೕಠ

ಅಥ฿

ඩ౳ඃ๏ಕ

ක౲ಯඪೕಠಗัಂದ” ಎಂಬ ಪದಗಳ ಬದยಡ, “ಪ౳උನ ක౲ಯඪೕಠಗัಂದ” ಎಂಬ ಪದಗಳඝ౬

ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪;

19.

ಪ౳ಕರಣ 119ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 119 ರ ಉಪ-

ಪ౳ಕರಣ (1)ರย౵,-

(ಎ) “ฃ๞ౣიೕಯ ಅಥ฿ ඩ౳ඃ๏ಕ ක౲ಯඪೕಠಗัಂದ” ಎಂಬ ಪದಗಳ ಬದยಡ,

“ಪ౳උನ ක౲ಯඪೕಠൽಂದ” ಎಂಬ ಪದಗಳඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪;

(෈) “ฃಜ౲ ක౲ಯඪೕಠ ಅಥ฿ ಃ౹ೕತ౳ ක౲ಯඪೕಠಗัಂದ” ಎಂಬ ಪದಗಳ ಬದยಡ,

“ฃಜ౲ ක౲ಯඪೕಠൽಂದ” ಎಂಬ ಪದಗಳඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪;

20.

ಪ౳ಕರಣ 122ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 122ರย౵ನ,

ಉಪಪ౳ಕರಣ (1-ಎ) ඦತರ, ಈ ಃಳಉಡ ಉಪ-ಪ౳ಕರಣವඝ౬ ๳คಸತಕౙൿ౪, ಎಂದฉ:-

“(1-෈) ෴โඃ เൿ౲ක౱ನ ฿൐ಜ౲ ඛ฿ბಹಕඝ,-

(i)

ಅಂತಹ

ಸರಬฃ೩

෥ಡฤ

ಈ

ಅඌඛಯಮದ

ಅലಯย౵

ຄರലಸมದ

ಅඌ๰ಚචಯ

෩ಲಕ

ඣೕಂದ൐ಯඝ౬,

ಪഷ෷โದคಂದ เක෵ൟ ಪഷದ ವ౲౾౨ಯඝ౬ ຄರൡಪല๭ඈ൤,

ಒಬ౯ ಅඣೕಂർ෵ತ ವ౲౾౨෵ಂದ ಸರಀಗำ ಅಥ฿ ๳ๅಗำ

ಅಥ฿ ಅโಗึರಡರ තซಃಗಳඝ౬ ತನ౬ ෩ಲಕ ෥ಡฤ

ಅඝಮൟ๭ದฉ,

(ii)

ಅಂತಹ ಅಂತರฃಜ౲ තซಃಗಳඝ౬ ෥ಡฤ ಅಹბคಲ౵ದ ಒಬ౯

ವ౲౾౨෵ಂದ, ಸರಀಗಳ ಅಥ฿ ๳ๅಗಳ ಅಥ฿ ಅโಗึರಡರ

ಅಂತರฃಜ౲ තซಃಗಳඝ౬ ತನ౬ ෩ಲಕ ෥ಡฤ ಅඝಮൟ๭ದฉ,

(iii)

ಈ ಅඌඛಯಮದ ಅലಯย౵ ຄರലಸมದ ಅඌ๰ಚචಯ

෩ಲಕ ඣೕಂದ൐ ಪഷ෷โದคಂದ เක෵ൟ ಪഷದ

ವ౲౾౨෵ಂದ, ಪ౳ಕರಣ 52ರ ಉಪ-ಪ౳ಕರಣ (4)ರ ಅലಯย౵ ತನ౬

෩ಲಕ ෥ലದ ಸರಀ ๳฿ ൤คಡ ಅಥ฿ ๳ๅಗಳ ಅಥ฿

ಅโಗึರಡರ ຄರ෨ಖ තซಃಯ ಸค෴ದ เವರಗಳඝ౬

ಒಳತಂಡ ಒಂൿ เವರ ಪತ౳ವඝ౬ ಒದಜಸൽದ౪ย౵, ಹൡ౨ ๬เರ

งඩ෵ಗಳ ಅಥ฿ ಪ౳ಕರಣ 10ರ ಅലಯย౵ ൤คಡ ๸ർಯ

෥ഴವ

ಒಬ౯

ವ౲౾౨ಯඝ౬

ຄರൡಪല๭ದ

ಒಬ౯

ඣೕಂർ෵ತ

ವ౲౾౨෷

ಅಂತಹ

තซಃ

෥ലർಗ

ಒಳತಂലฆವ ൤คಡ ෮ತ౨ಃౙ ಸಮකದ ෮ತ౨, ಇโಗಳย౵

෴โൿ ກ೑౞ೕ, ಆ ෮ತ౨ದ ඈಡವඝ౬๸ർಯ ෥ಡฤ

෇ಧ౲ඛರತಕౙൿ౪.”.

21.

ಪ౳ಕರಣ 132ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 132ರ ಉಪಪ౳ಕರಣ

(1)ರย౵,-

(ಎ) ಘಡಗะದ (೧) ಮൡ౨ (೬) ಗಳඝ౬ ෈ഖౣ෈ಡತಕౙൿ౪;

(෈) ಘಡ (ಎฯ)ರย౵, (i) “ಘಡಗะದ “(ಎ) ෵ಂದ (ಃ)”ಗಳย౵ ಎಂಬ ಪದಗำ,

ಆವರಣಗำ ಮൡ౨ ಅౘರಗಳ ಬದยಡ, “ಘಡಗะದ (ಎ) ෵ಂದ (ಎෆ) ಮൡ౨ ಘಡಗะದ

(ກೖ), (ಐ) ಮൡ౨ (ಃ)”ಗಳย౵ ಎಂಬ ಪದಗำ, ಆವರಣಗำ ಮൡ౨ ಅౘರಗಳඝ౬

ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪;

(๭) ಘಡ (iii)ರย౵, “෴โඃ ಇತರ ಅಪฃಧ”ದ, ಎಂಬ ಪದಗಳ ಬದยಡ, “ಘಡ

(෈)ಯย౵ ඛൽბಷౣಪല๭ದ ಒಂൿ ಅಪฃಧದ” ಎಂಬ ಪದಗำ, ಆವರಣಗำ ಮൡ౨

ಅౘರವඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪;

(ല) ಘಡ (iv) ರย౵, “ಅಥ฿ ಘಡ (೧) ಅಥ฿ ಘಡ (೬) ಎಂಬ ಪದಗำ, ಆವರಣಗำ

ಮൡ౨ ಅౘರಗಳඝ౬ ෈ഖౣ෈ಡತಕౙൿ౪.

22.

ಪ౳ಕರಣ 138ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 138ರย౵,-

(ಎ) ಉಪಪ౳ಕರಣ (1)ರ ෮ದಲඡ ಪฏൡಕದย౵,-

(i)

ಘಡ (ಎ) ಛಜ, ಃಳಉಡ ಘಡವඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪, ಅಂದฉ:-

(ಎ) ಪ౳ಕರಣ 132ರ ಉಪ-ಪ౳ಕರಣ (1)ರ ಘಡಗะದ (ಎ) ෵ಂದ (ಎෆ), (ಎೖ) (ಐ)

ಮൡ౨ (ಎฯ) ಅലಯย౵ನ ෴โඃ ಅಪฃಧಗัಡ ๸ීඌ๭ඈ൤, ಒಂൿ ෇ค

ฃ೧ಯඝ౬ ಅඝಮൟಸมಜฆವ ಒಬ౯ ವ౲౾౨ಡ;”;

(ii)

ಘಡ (෈) ಅඝ౬ ෈ഖౣ෈ಡತಕౙൿ౪;

(iii)

ಘಡ (๭) ಬದยಡ ಈ ಃಳಉಡ ಘಡವඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪,

ಎಂದฉ:-

“(๭) ಪ౳ಕರಣ 132ರ ಉಪ-ಪ౳ಕರಣ (1)ರ ಘಡ (෈) ರലಯย౵ ಒಂൿ ಅಪฃಧವඝ౬

ಎಸಜฆโದ౽ౙಜ ಅඩൽತකಜฆವ ವ౲౾౨;”;

(iv)

ಘಡ (ಇ) ಅඝ౬ ෈ഖౣ ෈ಡತಕౙൿ౪;

(෈) ಉಪಪ౳ಕರಣ (2)ರย౵ “෮ತ౨, ಹൡ౨ ๬เರ งඩ෵ ಅಥ฿ ಒಳತಂലฆವ

൤คಡಯ ๕ಕಡ ಐವತ౨ರ๠ౣ, ಇโಗಳย౵ ෴โൿ ກ೑౞ೕ ಅದ౾ౙಂತ ಕല෫෵ರದ ಕඛಷ౤

෮ತ౨ ಮൡ౨ ෩ವൡ౨ ๬เರ งඩ෵ ಅಥ฿ ಒಳತಂലฆವ ൤คಡಯ ๕ಕಡ ඞฃ

ಐವತ౨ರ๠ౣ, ಇโಗಳย౵ ෴โൿ ກ೑౞ೕ ಅದ౾ౙಂತ ກ೉౞ರದ ಗคಷ౤ ෮ತ౨ಃౙ ಒಳಪഖౣ,”

ಎಂಬ ಪದಗัಛಜ, “෮ತ౨โ, ಒಳತಂಡ ൤คಡಯ ๕.25 ౾ౙಂತล ಕല෫෵ರದ ಕඛಷౣ

෮ತ౨ ಮൡ౨ ಒಳತಂಡ ൤คಡಯ ๕. 100౾ౙಂತล ກ೉౞ರದ ಗคಷౣ ෮ತ౨ಃౙ ಒಳತಂഽ൤”

ಎಂಬ ಪದಗಳඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪.

23. ෩ಲ ಅඌඛಯಮದ ಅඝ๰೉-IIIರย౵ನ ಃಲโ ಚഖವഔಃಗำ ಮൡ౨

ವ౲ವ๻ರಗัಡ ත฿ბನ౷ಯ฿ಞ๋൤ เක෵ൟ.- (1) ෩ಲ ಅඌඛಯಮದ

ಅඝ๰೉-IIIರย౵ನ, ಘലಃಗะದ (7) ಮൡ౨ (8) ಮൡ౨ ಅದರ เವರൕ 2ඝ౬ (2019ರ

ಕකბಟಕ ಅඌඛಯಮ 3ರ ಪ౳ಕರಣ 31ರ ಪ౳౽ರ ๳คಸಲ౭ಟౣಂ൤) 2017ರ ೩ษ, 1ඡ

ൽකಂಕൽಂದ ೦คಡ ಬฆ๋൤ ಅದರย౵ ๳คಸมಜං ಎಂൿ ಪคූเಸತಕౙൿ౪.

(2)

ಎม౵

฿ಸ౨เಕ

ಸಮಯಗಳย౵

ಉಪಪ౳ಕರಣ(1)

೦คಯย౵ದ౪ฉ

๸ಗ౳๼ಸ෇ರർಜದ౪

ಆದฉ

๸ಗ౳๼ಸมದ

ಎม౵

൤คಡಯඝ౬

ಮฆඩವൟ

෥ಡತಕౙದ౪ಲ౵.

ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ

ಕකბಟಕ ಸ౽ბರൽಂದ ฃಜ౲අಳಜನ ಸರಀಗಳ ಅಥ฿ ๳ๅಗಳ ಅಥ฿

ಅโಗึರಡರ තซಃಯ ෬ว ൤คಡಯඝ౬ เඌಸฤ ๻ಟ ๸ಗ౳๼๯ವ ಉං౪ೕಶൽಂದ

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ, 2017ඝ౬ ಅඌඛಯ෦ತತัಸมಜං.

2. ಆർಟ౲, ຄಸ ൤คಡ ವ౲ವ๲౩෷ ಃಲ่ಂൿ ൧ಂದฉಗಳඝ౬ ಎൿค๭ං. ಈ

൧ಂದฉಗಳඝ౬ ඛ฿คಸฤ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ, 2017

(2017ರ ಕකბಟಕ ಅඌඛಯಮ27)ඝ౬ ൟൿ౪ಪല ෥ಡฤ ಪ౳๬౨เಸมಜං.

3. ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ (ൟൿ౪ಪല) เඒಯಕ 2023, ಇತರ

เಷಯಗಳ ೯൤ಡ, ಃಳಉಡโಗัಡ ಉಪීಧಕย౭๯ತ౨ං. ಅಂದฉ:-

(1)

ฃ೧ ൤คಡ ಪದ౫ൟಯലಯย౵ ൤คಡಯඝ౬ ඩವൟಸฤ ಆ෺ౙ ෥ഴโದರ

ಬಡ౛ เൿ౲ක౱ನ ฿൐ಜ౲ ඛ฿ბಹಕನ ෩ಲಕ ಸರಀಗಳ තซಃಯย౵ ඛರತකಜฆವ

ඣೕಂർ෵ತ ವ౲౾౨ಗಳ ෬ว ຂರมದ ඛಬბಂಧವඝ౬ ൤ಡൿ๻ಀವ ಸฤ฿ಜ

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 10ರ ಉಪಪ౳ಕರಣ (2)ರಘಡ

(ല) ಮൡ౨ ಉಪಪ౳ಕರಣ (2ಎ)ಯ ಘಡ(๭) ൟൿ౪ಪല ෥ಡฤ;

(2)

ಸದค

ಅඌඛಯಮದย౵

ಒದಜಸมದ

คಟඨბ

වยಂ಩

ವ౲ವ๲౩ಯඝ౬ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 10ರ

ಉಪಪ౳ಕರಣ

(2)ರ

ಎರಡචಯ

ಮൡ౨

෩ರචಯ

ಪฏൡಕಗಳ

೯൤ಯย౵

ಸಮನ౷ಯತัಸฤ ಸದค ಉಪಪ౳ಕರಣವඝ౬ ൟൿ౪ಪല ෥ಡฤ;

(3)

ಸದค ಅඌඛಯಮದ ಅඝ๰೉IIIರ ಘലಃ 8(ಎ)ಯย౵ ඛൽბಷౣಪല๭ದ

ಃಲโ ඛಯ෦ಸಬ๾ർದ ವ๼฿ഖಗัಡ ๸ීඌ๭ඈ൤ ಪഷ෷ವ ๿ഴವั ൤คಡ

ಜ෫ಯඝ౬ ඛಬბಂඌಸฤ, ಅಂತಹ ವ๼฿ഖಗಳ ෰ಲ౲ವඝ౬ เක෵ൟ තซಃಗಳ

෰ಲ౲ದย౵ ಒಳಪല๯ವ ಸฤ฿ಜ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ

ಪ౳ಕರಣ 17ರ ಉಪಪ౳ಕರಣ (3)ರ เವರൕಯඝ౬ ൟൿ౪ಪല ෥ಡฤ;

෨ಂൿವฉൿ, ಉಪඛ ಅඌඛಯಮ, 2013ರ ಪ౳ಕರಣ 135ರย౵ ಉว౵ೕ಍ಸมದ

๸๲౩ಗಳ ๬෥೧ಕ ಜ฿෇౪ค ಅലಯย౵ನ ෇ಧ౲൤ಗัಡ ๸ීඌ๭ದ ಚഖವഔಃಗัಡ

ಉಪ෽ೕಜ๭ದ ಅಥ฿ ಉಪ෽ೕಗಗัಡ ಉං౪ೕ๏ಸมದ, ಒಬ౯ ൤คಡർಯಕ ವ౲౾౨෵ಂದ

๭౷ೕಕคಸมದ, ಸರಀಗำ ಅಥ฿ ๳ๅಗำ ಅಥ฿ ಅๅರಡಀౙ ๸ීඌ๭ඈ൤ ๿ഴವั

൤คಡ ಜ෫෷ ಲಭ౲เฆโൽಲ౵ๅಂൿ ಉಪීಧ ಕย౭ಸฤ ಸದค ಪ౳ಕರಣದ ಉಪಪ౳ಕರಣ

(5)ඞ౬ ൟൿ౪ಪല ෥ಡฤ;

(4)

ಸದค ಅඌඛಯಮದ ಪ౳ಕರಣ 22ರ ಉಪಪ౳ಕರಣ (1)ರ ಅലಯย౵ ಅಥ฿

ಪ౳ಕರಣ 24ರ ಅലಯย౵ ಕറ౥ಯ ඣೕಂದ൐ಡ ෇ಧ౲ฃದ ವ౲౾౨ಗำ, ಪ౳ಕರಣ 23ರ

ಉಪಪ౳ಕರಣ

(1)ರ

ಅലಯย౵

เක෵ൟಡ

ಒಳಪഔౣದ౪ฉ

ಅಂತಹ

ವ౲౾౨ಗำ

ඣೕಂದ൐෴ಗ෎౽ಜฆโൽಲ౵ๅಂൿ ಉಪීඌಸฤ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ

൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 23ರ ಉಪಪ౳ಕರಣ (1) ಮൡ౨ ಉಪಪ౳ಕರಣ (2)ඝ౬ ൟൿ౪ಪല

෥ಡฤ;

(5)

ඣೕಂർ෵ತ ವ౲౾౨෷ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ

ಪ౳ಕರಣ 37ರ ಉಪಪ౳ಕರಣ (1)ರ ಅലಯย౵ ಒಂൿ ൤คಡ ಅವඌಡ ຄರ෨ಖ තซಃಗಳ

เವರಗಳඝ౬ ಸย౵ಸฤ ౽ಲ෦ൟಯඝ౬ ಉಪීඌ๯ವ ಸฤ฿ಜ ಸದค ಅඌඛಯಮದ

ಪ౳ಕರಣ 37ರย౵ ຄಸ ಉಪಪ౳ಕರಣ (5)ඝ౬ ๳ค๯ವ ಸฤ฿ಜ. ෨ಂൿವฉൿ,

ඣೕಂർ෵ತ ವ౲౾౨ಛಜ ಅಥ฿ ඣೕಂർ෵ತ ವ౲౾౨ಗಳ ಒಂൿ ವಗბ౽ౙಜ ಸದค

౽ಲ෦ൟಯඝ౬,ಃಲโ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ, เಸ౨ค๯ವ ಸฤ฿ಜ

ಪฏൡಕವඝ౬ ಉಪීಧತัಸฤ ಉං౪ೕ๏ಸมಜං.

(6)

ඣೕಂർ෵ತ ವ౲౾౨෷ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ

ಪ౳ಕರಣ39ರ ಅലಯย౵ ಒಂൿ ൤คಡ ಅವඌಡ คಟನ౬ბඝ౬ ಸย౵ಸฤ ౽ಲ෦ൟಯඝ౬

ಉಪීඌ๯ವ ಸฤ฿ಜ ಸದค ಅඌඛಯಮದ ಪ౳ಕರಣ 39ರย౵ ຄಸ ಉಪಪ౳ಕರಣ (11)ඝ౬

๳ค๯ವ ಸฤ฿ಜ. ෨ಂൿವฉൿ, ඣೕಂർ෵ತ ವ౲౾౨ಛಜ ಅಥ฿ ඣೕಂർ෵ತ

ವ౲౾౨ಗಳ ಒಂൿ ವಗბ౽ౙಜ ಸದค ౽ಲ෦ൟಯඝ౬, ಃಲโ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ

ಒಳಪഖౣ, เಸ౨ค๯ವ ಸฤ฿ಜ ಪฏൡಕವඝ౬ ಉಪීಧತัಸฤ ಉං౪ೕ๏ಸมಜං.

(7)

ඣೕಂർ෵ತ ವ౲౾౨෷ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ

ಪ౳ಕರಣ 44ರ ಉಪಪ౳ಕರಣ (1)ರ ಅലಯย౵ ಒಂൿ ಆ൮ბಕ ವಷბ౽ౙಜ ฿๞ბಕ คಟನ౬ბඝ౬

ಸย౵ಸฤ ౽ಲ෦ൟಯඝ౬ಉಪීඌ๯ವ ಸฤ฿ಜ ಸದค ಅඌඛಯಮದ ಪ౳ಕರಣ 44ರย౵

ຄಸ ಉಪಪ౳ಕರಣ (2)ඝ౬ ๳ค๯ವ ಸฤ฿ಜ. ෨ಂൿವฉൿ, ඣೕಂർ෵ತ ವ౲౾౨ಛಜ

ಅಥ฿ ඣೕಂർ෵ತ ವ౲౾౨ಗಳ ಒಂൿ ವಗბ౽ౙಜ ಸದค ౽ಲ෦ൟಯඝ౬, ಃಲโ

ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ, เಸ౨ค๯ವ ಸฤ฿ಜ ಪฏൡಕವඝ౬

ಉಪීಧತัಸฤ ಉං౪ೕ๏ಸมಜං.

(8)

ಒಬ౯ เൿ౲ක౱ನ ฿൐ಜ౲ ඛ฿ბಹಕඝ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ

ಅඌඛಯಮ ಪ౳ಕರಣ52ರ ಉಪಪ౳ಕರಣ (4)ರ ಅലಯย౵ ಒಂൿ ൟಂಗัಛಜ ವರൽಯඝ౬

ಸย౵ಸฤ ౽ಲ෦ൟಯඝ౬ಉಪීඌ๯ವ ಸฤ฿ಜ ಸದค ಅඌඛಯಮದ ಪ౳ಕರಣ 52ರย౵

ຄಸ ಉಪಪ౳ಕರಣ (15)ඝ౬ ๳ค๯ವ ಸฤ฿ಜ. ෨ಂൿವฉൿ, ಒಬ౯ เൿ౲ක౱ನ ฿൐ಜ౲

ඛ฿ბಹಕඛಛಜ ಅಥ฿ เൿ౲ක౱ನ ฿൐ಜ౲ ඛ฿ბಹಕರ ಒಂൿ ವಗბ౽ౙಜ ಸದค

౽ಲ෦ൟಯඝ౬, ಃಲโ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ, เಸ౨ค๯ವ ಸฤ฿ಜ

ಪฏൡಕವඝ౬ ಉಪීಧತัಸฤ ಉං౪ೕ๏ಸมಜං.

(9)

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 41ರ

ಉಪಪ౳ಕರಣ (1)ฏ൤ ಸ౷฀ ඛಧბค๭ದ ๿ഴವั ൤คಡ ಜ෫ಯඝ౬ಉಪ෽ೕಜ๯ವ

ಪ౳๯౨ತ ವ౲ವ๲౩ಡ ಸಮನ౷ಯತัಸฤ ൞൞ౙยಕ฿ಜ ಒಪ౭มದ ๿ഴವั ಜ෫ಡ ಇฆವ

๸ීಧವඝ౬ ൤ಡൿ๻ಀವ ಸฤ฿ಜ ಸದค ಅඌඛಯಮದ ಪ౳ಕರಣ 54ರ ಉಪಪ౳ಕರಣ

(6)ඝ౬ ൟൿ౪ಪല ෥ಡฤ;

(10)

เ฼෈ತ ಮฆඩವൟಗಳ ෬ว ಬല౥ಯඝ౬ วಕౙ ๻ಀโದ౽ౙಜ เ฼ಬದ

ಅವඌಯ ඛಧბರൕಯ เඋನವඝ౬ ඛಯ෦ಸฤ ๬ಧ౲฿ಜ๯ವ ಉಪීಧವඝ౬

ಒದಜ๯ವ ಸฤ฿ಜ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 56ರ

ൟൿ౪ಪല ෥ಡฤ;

(11)

಄ಂದ౳ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಉಪීಧಗಳ ಅലಯย౵

๬౩ඪತ฿ದ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඪೕฤ ක౲෴ඌಕರಣವඝ౬ ಕකბಟಕ ಸರಀ

ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಉං౪ೕಶ౽ౙಜ෸ ಸಹ ඛ෷ಕ౨ತั๯ವ ಸฤ฿ಜ

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 109ರย౵ ൟൿ౪ಪല ෥ಡฤ

๻ಟ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 117ರ ಅലಯย౵ ಃ౹ೕತ౳

ක౲ಯඪೕಠಗಳඝ౬ ฃಜ౲ක౲ಯඪೕಠಗึಂൿ ಮฆ ඛ෷౾౨ತัಸฤ ಕකბಟಕ ಸರಀ

ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 117ರ ൟൿ౪ಪല ෥ಡฤ;

(12)

เൿ౲ක౱ನ ฿൐ಜ౲ ඛ฿ბಹಕರ ෩ಲಕ ಅඣೕಂർ෵ತ ವ౲౾౨ಗำ

ಅಥ฿ ฃ೧ ಪದ౫ൟಯലಯย౵ನ ൤คಡ ඩವൟർರฆ ಸರಀಗಳඝ౬ තซಃಗัಡ

๸ීඌ๭ದ

ಉಪීಧಗಳ

ಉಲ౵ಂಘචಯ

๸ದಭბದย౵

เൿ౲ක౱ನ

฿൐ಜ౲

ඛ฿ბಹಕคಡ ಅನ౷෵๯ವ ඈಡನ ಉಪීಧಗಳඝ౬ ಉಪීඌ๯ವ ಸฤ฿ಜ ಕකბಟಕ

ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 122ರย౵ ຄಸ ಉಪಪ౳ಕರಣ (1෈)ಯඝ౬

๳คಸฤ;

(13)

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 132ರ

ಉಪಪ౳ಕರಣ (1)ರ ಘಡ (೧) ಮൡ౨ (೬) ಯย౵ ඛൽბಷౣಪല๭ದ ඛರಪฃඌೕಕರಣತั๯ವ

ಸฤ฿ಜ ๻ಟ ಸರಀ ๳฿ ൤คಡ ಅಥ฿ ๳ๅಗำ ಅಥ฿ ಅๅರಡರ තซಃ෵ಲ౵ං

ದರಪഔౣಗಳ ඛೕഴเಃಡ ๸ීඌ๭ದ ಅಪฃಧಗಳඝ౬ ຄರൡಪല๭ ಸದค ಅඌඛಯಮದ

ಅലಯย౵

ಅಪฃಧಗัಛಜ

ಅ෗෽ೕಜච

๿ഴโದ౽ౙಜฆವ

ಹಣ౽๯

෦ൟಯඝ౬ಒಂൿ ඞฆ ಲౘ งඩ෵ಗัಂದ ಎರഴ ඞฆ ಲౘ งඩ෵ಗัಡ

ກ೉౞ಸฤ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 132ರ

ಉಪಪ౳ಕರಣ(1)ඝ౬ ൟൿ౪ಪല ෥ಡฤ;

(14)

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡಯ

ಅඌඛಯಮದ

ಅലಯย౵

ಅಪฃಧಗಳ ฃ೧ಯ ಆ෺ౙಯย౵ ಸರಀ ๳฿ ൤คಡ ಅಥ฿ ๳ๅಗಳ ಅಥ฿ ಅๅರಡರ

තซಃ෵ಲ౵ං

ದರಪഔౣಯඝ౬

ඛೕലฆโದಃౙ

๸ීඌ๭ದ

ಅಪฃಧಗಳย౵

൧ಡಜ๭ಆಂಡ ವ౲౾౨ಗಳඝ౬ ຄರಜഴವ ಸฤ฿ಜ ಸದค ಅඌඛಯಮದ ಪ౳ಕರಣ 138ರ

ಉಪಪ౳ಕರಣ (1)ರ ෮ದಲචಯ ಪฏൡಕದ ಘಡ(๭)ಯඝ౬ ಪ౳ൟ෽ೕ೧ಸฤ, ಸದค

ಪฏൡಕದ ಘಡ (ಎ)ಯ ූ๣ಯඝ౬ ๯ಲยತತัಸฤ ๻ಟ ಘಡ(෈)ಯඝ౬

෈ഖౣ෈ಡฤ ๻ಟ ಸದค ಅඌඛಯಮದ ಪ౳ಕರಣ 138ರ ಉಪಪ౳ಕರಣ (1)ರ ෮ದಲචಯ

ಪฏൡಕವඝ౬ ൟൿ౪ಪല ෥ಡฤ. ෨ಂൿವฉൿ, เเಧ ಅಪฃඌಗಳ ฃ೧ಛಜ ಇฆವ

෮ತ౨ವඝ౬, ಅದ౽ౙಜ ಇฆವ ಕඛಷౣ ๻ಟ ಗคಷౣ ෮ತ౨ವඝ౬ ಕല෫ತั๯ವ ෩ಲಕ

ತಕბಬದ౫ತัಸฤ ಸದค ಪ౳ಕರಣದ ಉಪಪ౳ಕರಣ(2)ඝ౬ ൟൿ౪ಪല ෥ಡฤ;

(15) ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮಗಳ ಅඝ๰೉ IIIರ ಘലಃ 7,

8(ಎ) ಮൡ౨ 8(෈)ಯඝ౬ ൽකಂಕ ೩ษ 01, 2017 คಂದ ೦คಡ ಬฆ๋൤ ත฿ბನ౷ಯ฿ಜ

ಅನ౷෵๯๋൤ ಸದค ಅඝ๰೉ IIIඝ౬ ൟൿ౪ಪല ෥ಡฤ ಉං౪ೕ๏๭ං, ಇದคಂർಜ ಸದค

ಘലಃಗಳย౵ ൟัಸมಜฆವ ಚഖವഔಃಗำ/ವ๼฿ഖಗำ ಸರಀಗಳ තซಃ෸ ಅಲ౵ದ

๳ๅಗಳ තซಃ෸ ಅಲ౵ದโಗะಞತ౨ๅ. ೩ษ 01, 2017 คಂದ ಜನವค 31, 2019ರ

ನഴเನ

ಅವඌಯ

ಅಂಥ

ಚഖವഔಃಗำ/ವ๼฿ഖಗัಡ

๸ීඌ๭ඈ൤

ಎย౵

൤คಡಯඝ౬ ඩವൟಸมಜං෽ೕ ಅย౵ ಅಂತಹ ඩವൟ๭ದ ൤คಡ෷ ಮฆඩವൟಡ

ಲಭ౲เฆโൽಲ౵ๅಂ඀ ಸ౭๞ౣೕಕคಸมಜං.

ಆದ౪คಂದ ಈ เඒಯಕ.

ಆ൮ბಕ ೦ౢಪನ ಪತ౳

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

ಪ౳൞౲෽ೕ೧ತ ๎ಸನ ರಚකඌ౽ರದ ಀคൡ ೦ౢಪನಪತ౳

ಘಡ 4

ಘಡ 4ರย౵, ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 17ರ

ಉಪಪ౳ಕರಣ

(3)ರย౵ನ

เವರൕಯඝ౬

ൟൿ౪ಪല

෥ഴವ

෩ಲಕ

ಅನಹბ฿ದ ๿ഴವั ൤คಡ ಜ෫ಯඝ౬ วಕౙ ๻ಀ฿ಗ เක෵ൟ

තซಃಗಳ ෰ಲ౲ൽಂದ ඃ๏ೕಯ ಬಳಃಛಜ ෈ഴಗഷ෴ಞವ ෨ನ౬

෴โඃ ವ౲౾౨ಡ ๆฑ ຆ๺ ನ ಸರಀಗಳ තซಃಗಳඝ౬ ຄರൡಪലಸฤ

ඛಯಮಗಳ ෩ಲಕ ඛಯ෦ಸฤ ฃಜ౲ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕಡฤ

ಪ౳๬౨ඪ๯ತ౨ං.

ಘಡ 5

ಘಡ 5ರย౵ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಅലಯย౵

ඣೕಂದ൐ಯඝ౬ ಪഷಯฤ ಅඌ๰೉ತತಂಡ ವ౲౾౨ಗัಡ ๸ීඌ๭ඈ൤

ಸದค ಅඌඛಯಮದ ಪ౳ಕರಣ 22ರ ಉಪಪ౳ಕರಣ (1) ಮൡ౨ ಪ౳ಕರಣ 24ರ

ಉಪීಧಗಳ ෬ว ಆದ౲൞තವბಕ฿ಜ ൽකಂಕ ೩ษ 01, 2017คಂದ

ත฿ბನ౷ಯ฿ಜ ೦ค෴ಞ๋൤ ಸದค ಅඌඛಯಮದ ಪ౳ಕರಣ 23ರ

ಉಪಪ౳ಕರಣ (2)ඝ౬ ಪ౳ൟ෽ೕ೧ಸฤ ಪ౳๬౨ඪ๯ತ౨ං.

ಘಡ 6

ಘಡ 6ರย౵ ෷ಕ౨ ಅඌ౽ค෷ ಸ౷ද౳ೕರൕ෵ಂದ, ඣೕಂದ൐ಯඝ౬ ರൿ౪

෥ಡมದ

ಒಬ౯

ඣೕಂർ෵ತ

ವ౲౾౨෷

ඣೕಂದ൐ಯ

ರದ౪ൟಯ

๼ಂಪഷ෷เಃಛಜ ಅ೧ბಯඝ౬ ಸย౵ಸฤ ౽ಲ෦ൟ, ಮൡ౨ ಷರൡ౨ಗำ

ಮൡ౨ ඛಬბಂಧಗಳඝ౬ ඛಯ෦๯ವ ಅඌ౽ರವඝ౬ ฃಜ౲ ಸ౽ბರಃౙ ඛೕಡฤ

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 30ರ ಉಪಪ౳ಕರಣ

(1)ඝ౬ ൟൿ౪ಪല ෥ഴವ ෩ಲಕ ಪ౳๬౨ඪ๯ತ౨ං.

ಘಡ 7

ಘಡ 7ರย౵ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 37ರ

ಉಪಪ౳ಕರಣ (1)ರ ಅലಯย౵ ಒಂൿ ൤คಡ ಅವඌಛಜ ຄರ෨ಖ ඲ซಃಗಳ

เವರವඝ౬ ಸย౵๯ವ ಕഷಯ ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ ಅವඌ ෨ಜದ

ඦತರใ ಸย౵ಸฤ ಒಬ౯ ඣೕಂർ෵ತ ವ౲౾౨ ಅಥ฿ ඣೕಂർ෵ತ

ವ౲౾౨ಗಳ ಒಂൿ ಸ෩ಹವඝ౬, ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗಳ ಸ๼ತ,

ಅඌ๰೉ಸฤ ฃಜ౲ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕಡฤ ಪ౳๬౨ඪ๯ತ౨ං.

ಘಡ 8

ಘಡ 8ರย౵ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 39ರ

ಉಪಪ౳ಕರಣ (11)ඝ౬ ๳ಪბഷತั๯ವ ෩ಲಕ, ಒಂൿ ൤คಡ ಅವඌಛಜ

คಟನ౬ბඝ౬, ಸದค คಟඨბ ಸย౵๯ವ ಕഷಯ ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ

ಅವඌ ෨ಜದ ඦತರใ ಸย౵ಸฤ ಒಬ౯ ඣೕಂർ෵ತ ವ౲౾౨ ಅಥ฿

ඣೕಂർ෵ತ ವ౲౾౨ಗಳ ಒಂൿ ಸ෩ಹವඝ౬, ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗಳ

ಸ๼ತ, ಅඌ๰೉ಸฤ ฃಜ౲ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕಡฤ ಪ౳๬౨ඪ๯ತ౨ං.

ಘಡ 9

ಘಡ 9ರย౵ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 44ರ

ಉಪಪ౳ಕರಣ (2)ඝ౬ ๳ಪბഷತั๯ವ ෩ಲಕ, ಒಂൿ ಆ൮ბಕ ವಷბ౽ౙಜ

฿๞ბಕ คಟನ౬ბඝ౬, ಸದค ฿๞ბಕ คಟඨბ ಅඝ౬ ಸย౵๯ವ ಕഷಯ

ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ ಅವඌ ෨ಜದ ඦತರใ ಸย౵ಸฤ ಒಬ౯

ඣೕಂർ෵ತ ವ౲౾౨ ಅಥ฿ ඣೕಂർ෵ತ ವ౲౾౨ಗಳ ಒಂൿ ಸ෩ಹವඝ౬,

ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗಳ ಸ๼ತ, ಅඌ๰೉ಸฤ ฃಜ౲ ಸ౽ბರಃౙ

ಅඌ౽ರವඝ౬ ඛೕಡฤ ಪ౳๬౨ඪ๯ತ౨ං.

ಘಡ 10

ಘಡ 10ರย౵ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ

52ರ ಉಪಪ౳ಕರಣ (15)ඝ౬ ๳ಪბഷತั๯ವ ෩ಲಕ, ಸದค ಪ౳ಕರಣ 52ರ

ಉಪಪ౳ಕರಣ (4)ರ ಅലಯย౵ಒಂൿ เವರವඝ౬, ಸದค เವರ ಸย౵๯ವ ಕഷಯ

ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ ಅವඌ ෨ಜದ ඦತರใ ಸย౵ಸฤ

൤คಡಯඝ౬ ෩ಲದย౵෻ ๸ಗ౳๼๯ವ ಒಬ౯ ඣೕಂർ෵ತ ವ౲౾౨ ಅಥ฿

ඣೕಂർ෵ತ ವ౲౾౨ಗಳ ಒಂൿ ಸ෩ಹವඝ౬, ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗಳ

ಸ๼ತ, ಅඌ๰೉ಸฤ ฃಜ౲ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕಡฤ ಪ౳๬౨ඪ๯ತ౨ං.

ಘಡ 12

ಘಡ 12ರย౵, ಮฆඩವൟಛಜ ಅ೧ბಯඝ౬ ๭౷ೕಕค๭ದ ൽකಂಕൽಂದ 60

ൽನಗำ ෦ೕคದ เ฼ಬ ಮฆඩವൟಗัಛಜ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ

൤คಡ ಅඌඛಯಮದ ಪ౳ಕರಣ 56ರ ಅലಯย౵ ඛೕಡ෎౽ದ ಬല౥ วಕౙ ๻ಀವ

เඋನ ಮൡ౨ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗಳඝ౬ ඛಯ෦๯ವ ಅඌ౽ರವඝ౬

ฃಜ౲ ಸ౽ბರಃౙ ඛೕಡฤ ಪ౳๬౨ඪ๯ತ౨ං.

๭ದ౫ฃಮಯ౲

෨ಖ౲෱ൟ౳

JA.PÉ. «±Á¯ÁQë

PÁAiÀÄðzÀ²ð

PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ

ಅඝීಧ

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ, 2017

(2017ರ ಕකბಟಕ ಅඌඛಯಮ 27) ಉದ౫ೃತ ූಗ

xx xx xx

10. ฃ೧ ൤คಡ เඌ๯เಃ.-

xx xx xx

(2) ඣೕಂർ෵ತ ವ౲౾౨෷, ಉಪ-ಪ౳ಕರಣ (1)ರ ಅലಯย౵ ಆ෺ౙ ෥ലಆಳ౶ฤ

ಅಹბකಜರ෎౽ದฉ,-

(ಎ)

ಉಪಪ౳ಕರಣ

(1)ರย౵

ಉಪීඌ๭ൿದඝ౬ัൿ,

ಅವඝ

๳ๅಗಳ

තซಃಯย౵ ൧ಡಜರ෇ರൿ;

(෈) ಅವඝ ಈ ಅඌඛಯಮದ ಅലಯย౵ ൤คಡಯඝ౬ เඌಸมಗඈಥ ෴โඃ

ಸರಀಅಥ฿ ๳ๅಗಳඝ౬ තซಃ ෥ഴโದರย౵ ൧ಡಜರ෇ರൿ;

(๭) ಅವඝ ಸರಀ ಅಥ฿ ๳ๅಗಳ ෴โඃ ಅಂತರ-ฃಜ౲ ຄರ෨ಖ තซಃ

෥ഴโದರย౵ ൧ಡಜರ෇ರൿ;

(ല) ಅವඝ ಪ౳ಕರಣ 52ರ ಅലಯย౵ ෩ಲದย౵ ൤คಡಯඝ౬ ๸ಗ౳๼๯โൿ

ಅಗತ౲เฆ๋ಥ ಒಬ౯ เൿ౲ක౱ನ ฿൐ಜ౲ದ ඛ฿ბಹಕನ ෩ಲಕ ෴โඃ ಸರಀ

ಅಥ฿ ๳ๅಗಳඝ౬ තซಃ ෥ഴโದರย౵ ൧ಡಜರ෇ರൿ;

xx xx xx

(2ಎ) ಈ ಅඌඛಯಮದย౵ ಒಳತಂലฆโದಃౙ เฆದ౫฿ൿൿ ಏඡ ಇದ౪ง,

ಆದฉ ಪ౳ಕರಣ 9ರ ಉಪ ಪ౳ಕರಣ (3) ಮൡ౨ (4)ರ ಉಪීಧಗัಡ ಒಳಪഖౣ, ಆತನ ๼ಂൽನ

ಹಣ౽๯ ವಷბದย౵ ಐವൡ౨ ಲౘ งඩ෵ಗಳඝ౬ ෦ೕರൽฆವ ಸಮಗ౳ ವ๼฿ഖ

ຄಂൽฆವ, ಉಪ ಪ౳ಕರಣ (1) ಮൡ౨ ಉಪ ಪ౳ಕರಣ (2)ರ ಅലಯย౵ ൤คಡ ๸ർಯ

෥ഴโದಃౙ ಆ෺ౙ ෥ലಆಳ౶ฤ ಅಹბನಲ౵ದ, ಒಬ౯ ඣೕಂർ෵ತ ವ౲౾౨෷, ಪ౳ಕರಣ

9ರ ಉಪ ಪ౳ಕರಣ (1) ರ ಅലಯย౵ ಅವඝ ๸ർಯ ෥ಡ෎౽ದ ൤คಡಯ ಬದฤ

ඛಯ෦ಸมದ ಅಂಥ ದರದย౵ วಕౙ ๻ಕมದ, ಆದฉ ฃಜ౲ದย౵ಯ ವ๼฿ഔನ ๕ಕಡ

෩ರඝ౬

෦ೕರದ

ಒಂൿ

൤คಡ

෮ತ౨ವඝ౬

๸ർಯ

෥ಡฤ,

ಆತඝ

ಈ

ಃಳಜನವකಜರൽದ౪ฉ, ಆ෺ౙ ෥ലಆಳ౶ಬ๾ൿ-

(ಎ) ಈ ಅඌඛಯಮದ ಅലಯย౵ ൤คಡ เඌಸมಗඈತಹ ಸರಀ ಅಥ฿ ๳ๅಗಳ

තซಃಯย౵ ൧ಡಜฆವವඝ;

(෈) ಸರಀ ಅಥ฿ ๳ๅಗಳ ෴โඃ ಅಂತರ-ฃಜ౲ තซಃಗಳඝ౬ ෥ഴโದರย౵

൧ಡಜฆವವඝ;

(๭) ಪ౳ಕರಣ 52ರ ಅലಯย౵ ൤คಡ ๸ಗ౳๼๯โൿ ಅಗತ౲เฆ๋ತಹ ಒಬ౯

เൿ౲ක౱ನ ฿൐ಜ౲ ඛ฿ბಹಕನ ෩ಲಕ ಸರಀ ಅಥ฿ ๳ๅಗಳ ෴โඃ තซಃಯย౵

൧ಡಜฆವವඝ;

xx xx xx

16.

๿ഴವั

൤คಡಯ

ಜ෫ಯඝ౬

൤ಡൿಆಳ౶ฤ

ಅಹბ൤

ಮൡ౨

ಷರൡ౨ಗำ.- (1) ಪ౳ൟ෽ಬ౯ ൤คಡർಯಕ ವ౲౾౨෷, ඛಯ෦ಸಬ๾ർದ ಅಂಥ

ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ ๻ಟ ಪ౳ಕರಣ 49ರย౵ ඛඌბಷౣಪല๭ದ

เඋನದย౵, ಆತನ ವ౲ವ๻ರದ ಪಥದย౵ ಅಥ฿ ෨ಂൿವคಃಯย౵ ಬಳ๭ದ ಅಥ฿

ಬಳಸฤ ಉං౪ೕ๏๭ฆವ ಸರಀ ಅಥ฿ ๳ๅಗำ ಅಥ฿ ಅโಗึರಡರ තซಃಯ ෬ว

เඌ๭ದ ๿ഴವั ൤คಡಯ ಜ෫ಯඝ౬ ൤ಡൿಆಳ౶ฤ ಹಀౙಳ౶ವකಜರತಕౙൿ౪ ಮൡ౨

ಸದค ෮ತ౨ವඝ౬ ಅಂಥ ವ౲౾౨ಯ เൿ౲ක౱ನ ಜ෫ ಌ൤ಡ ಜ෫෥ಡತಕౙൿ౪.

(2) ಈ ಪ౳ಕರಣದย౵ ಏඡ ಒಳತಂലದ౪ง, ඣೕಂർ෵ತ ವ౲౾౨෷ ಈ ಃಳಜನโಗಳ

ຄರ൞ಜ ಆತඛಡ ෥ಡมದ ಸರಀಗำ ಅಥ฿ ๳ๅಗำ ಅಥ฿ ಅโಗึರಡರ තซಃಡ

๸ීඌ๭ඈ൤ ෴โඃ ๿ഴವั ൤คಡ ಜ෫ಡ ಹಀౙಳ౶ವකಜರತಕౙದ౪ಲ౵,-

(ಎ) ಈ ಅඌඛಯಮದ ಅലಯย౵ ඣೕಂർ෵ತකದ තซಃർರඝ ඛೕലದ ಒಂൿ

෍วಪഔౣ ಅಥ฿ ಖೋბ ೉ೕഔ, ಅಥ฿ ඛಯ෦ಸಬ๾ർದ ಅಂಥ ಇತರ ൤คಡ ๸ർಯ

෥ഴವ ದ๬౨ๆ೩ಗಳ ๬౷ඌೕನ൤ ຄಂൽರ෎ಀ;

(ಎಎ) තซಃർರඝಘಡ (ಎ)ಯย౵ಉว౵ೕ಍ಸมದ ෍วಪഔౣ ಅಥ฿ ಖೋბ

೉ೕഔಯ เವರಗಳඝ౬ ຄರ෨ಖ තซಃಯ เವರಪഔౣಯย౵ ಒದಜ๭ರ෎ಀ ಮൡ౨

ಅಂಥ เವರಗಳඝ౬, ಅಂಥ ෍วಪഔౣ ಅಥ฿ ಖೋბ ೉ೕഔಯඝ౬ ๭౷ೕಕค๯ವವඛಡ ಪ౳ಕರಣ

37ರ ಅലಯย౵ ඛൽბಷౣಪല๭ದ คೕൟಯย౵ ൟั๭ರ෎ಀ,

(෈) ಅವඝ ಸರಀ ಅಥ฿ ๳ๅಗำ ಅಥ฿ ಅโಗึರಡඝ౬ ๭౷ೕಕค๭ರ෎ಀ.

เವರൕ:- ಈ ಘಡದ ಉං౪ೕಶಗัಛಜ,-

(i) තซಃർರඛಂದ, ๭౷ೕಕค๯ವವඛಡ ಅಥ฿ ಅಂತಹ ඣೕಂർ෵ತ ವ౲౾౨ಯ

ඛඃბಶನದ

෬ว

ಏ೬ಂഡ

ಆಜ෴ದง

ಅಥ฿

ಅನ౲൭

ಆಜ෴ದง

౽ಯბඛವბ๼๯ವ ෴โඃ ಇತರ ವ౲౾౨ಡ, ಸರಀಗಳ ๬ಛ൐ಃಯ ෨ನ౬ ಅಥ฿

ಸಮಯದย౵, sಸರಀಗಳ ๬౷ಮ౲ದ ದ๬౨ๆ೩ಗಳ ವಛბವൕಯ ෩ಲಕ฿ಗย ಅಥ฿

ಅನ౲൭ ಆಗย, ಸರಀಗಳඝ౬ ಬಟ฿ഷ ෥ലർ౪ಗ;

(ii) තซಃർರඝ ෴โඃ ವ౲౾౨ಡ, ಅಂಥ ඣೕಂർ෵ತ ವ౲౾౨ಯ ಸರಀಗಳඝ౬

๭౷ೕಕค๭ർ౪චಂൿ ඛඃბಶನದ ෬ฉಡ ಆತನ ಪರ฿ಜ ๳ๅಗಳඝ౬ ಒದಜ๭ർ౪ಗ,

-ඣೕಂർ෵ತ ವ౲౾౨෷ ಸರಀಗಳඝ౬ ಅಥ฿ ๸ದූბඝ๬ರ฿ಜ ๳ๅಗಳඝ౬

๭౷ೕಕค๭ർ౪චಂൿ ූเಸತಕౙൿ౪

(๭) ಪ౳ಕರಣ 41ರ ಅಥ฿ ಪ౳ಕರಣ 43ಎ-ಯ ಉಪීಧಗัಡ ಒಳಪഖౣ, ಅಂಥ

තซಃಡ

๸ීඌ๭ඈ൤

เඌಸมದ

൤คಡಯඝ౬

ಸ౽ბರದ

ಌ൤ಡ,

ನಗൿ

งಪದย౵෴ಗย

ಅಥ฿

ಸದค

තซಃಡ

๸ීඌ๭ඈ൤

ಒඪ౭ಆಳ౶ಬ๾ർದ

๿ഴವั

൤คಡ

ಜ෫ಯඝ౬

ಬಳ๭ಆำ౶โದರ

෩ಲಕ฿ಗย,

฿ಸ౨เಕ฿ಜ

๸ർಯ෥ലರ෎ಀ;

(ല) ಅವඝ ಪ౳ಕರಣ 39ರ ಅലಯย౵ คಟඨბ ಸย౵๭ರ෎ಀ:

ಪฏൡ, ಒಂൿ ෍วಪഔౣಡ ๸ීඌ๭ದ ಸರಀಗಳඝ౬ มഡ ಗಳย౵ ಅಥ฿

ಉൡಗಳย౵ ๭౷ೕಕค๭ದ౪ย౵, ඣೕಂർ෵ತ ವ౲౾౨෷ ಆචಯ มഡ ಅಥ฿ ಉತඝ౬

๭౷ೕಕค๭ದ ෬ว ಜ෫ಡ ಹಀౙಳ౶ವකಜರತಕౙൿ౪:

ಮൡ౨ ಪฏൡ, ๼෨౱ಖ เඌ๯เಃಯ ಆඋರದย౵ ൤คಡ ๸ർಯ ෥ಡ෎౽ದ

තซಃಗಳඝ౬ ຄರൡಪല๭ඈ൤, ๭౷ೕಕค๯ವವඝ ಸರಀ ಅಥ฿ ๳ๅಗำ ಅಥ฿

ಅโಗึರಡರ තซಃർರඛಡ තซಃಯ ෰ಲ౲฿ಜ, ಅದರ ෬ยನ ൤คಡ෽ಂൽಡ,

๸ർಯ ෥ಡ෎౽ದ ෮ತ౨ವඝ౬, තซಃർರඝ ෍วಪഔౣ ඛೕലದ ൽකಂಕൽAದ

ಒಂൿ ඞರ ಎಂಬൡ౨ ൽನಗಳ ಅವඌಯ ಒಳಛಜ, ๸ർಯ ෥ಡฤ เಫಲකದย౵,

๭౷ೕಕค๯ವವඛಂದ ಉಪ෽ೕಜಸಲ౭ಟౣ ๿ഴವั ൤คಡ ಜ෫ಡ ಸ෥ನ฿ದ ෮ತ౨ವඝ౬

ಅದರ ෬ยನ ಬല౥෽ಂൽಡ, ඛಯ෦ಸಬ๾ർದ ಅಂಥ เඋನದย౵, ๭౷ೕಕค๯ವವನ

๾ഖౣವั ൤คಡ ෇ಧ౲൤ಡ ๳คಸತಕౙൿ౪:

ಅಲ౵ං ಪฏൡ, ಸರಀ ಅಥ฿ ๳ๅಗำ ಅಥ฿ ಅโಗึರಡರ ෰ಲ౲ವඝ౬ ಅದರ

෬ยನ ൤คಡ෽ಂൽಡ, ಆತඝ ๸ർಯ ෥ലದ ෮ತ౨ದ ෬ว, ๭౷ೕಕค๯ವವඝ

๿ഴವั ൤คಡ ಜ෫ಯඝ౬ ಉಪ෽ೕಜ๭ಆಳ౶ฤ ಹಀౙಳ౶ವකಜರತಕౙൿ౪.

xx xx xx

17. ಜ෫ಯ ງ೉ಃ ಮൡ౨ ತഷ ๼ലದ ಜ෫ಗำ.-

xx xx xx

(3)

ಉಪಪ౳ಕರಣ

(2)ರ

ಅലಯย౵ನ

เක෵ൟ

තซಃಯ

෰ಲ౲โ,

ඛಯ෦ಸಬ๾ർඈಥർಜರತಕౙൿ౪,

ಮൡ౨

๼෨౱ಖ

เඌ๯เಃಯ

ಆඋರದย౵

൤คಡಯඝ౬ ๸ർಯ ෥ഴโದಃౙ ๭౷ೕಕค๯ವವඝ ෇ಧ౲ඛฆ๋ತಹ තซಃಗಳඝ౬,

ಭದ౳൞ಪತ౳ಗಳ ವ๼฿ഖಗಳඝ౬, ේ෦ಯ ෥ฃಟವඝ౬ ๻ಟ ಅඝ๰೉ II ರ ಉലಃ

5ರ ಘಡ (෈)ಡ ಒಳಪഖౣ, ಕಟౣಡದ ෥ฃಟವඝ౬ ಒಳತಳ౶ತಕౙൿ౪.

เವರൕ.- ಈ ಉಪಪ౳ಕರಣದ ಉං౪ೕಶಗัಛಜ, “เක෵ൟ තซಃಯ ෰ಲ౲โ”

ಎಂಬ

ಪർವั෷

ಅඝ๰೉

IIIರย౵

ඛൽბಷౣಪല๭ದ

ಚഖವഔಃಗಳ

ಅಥ฿

ವ౲ವ๻ರಗಳ ෰ಲ౲ವඝ౬, ಸದค ಅඝ๰೉ಯ ಘലಃ 5ರย౵ ඛൽბಷౣಪല๭ದโಗಳඝ౬

ຄರൡಪല๭ඈ൤, ಒಳತಳ౶ತಕౙದ౪ಲ౵.

xx xx xx

(5) ಪ౳ಕರಣ 16ರ ಉಪಪ౳ಕರಣ (1) ಮൡ౨ ಪ౳ಕರಣ 18ರ ಉಪಪ౳ಕರಣ (1) ರย౵ ಏඡ

ಒಳತಂലದ౪ง ಈ ಃಳಉಡโಗัಡ ๸ීඌ๭ඈ൤ ๿ഴವั ൤คಡ ಜ෫෷

ಲಭ౲เರತಕౙದ౪ಲ౵, ಎಂದฉ:-

xx xx xx

(ಎෆ) ಒಬ౯ ಅඛ฿๭ ൤คಡർಯಕ ವ౲౾౨෵ಂದ, ಆತඛಂದ ಆಮർಜฆವ ಸರಕඝ౬

ຄರൡಪല๭ඈ൤, ๭౷ೕಕคಸಲ౭ಟౣ ಸರಀ ಅಥ฿ ๳ๅಗำ ಅಥ฿ ಅโಗึರഴ;

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23. ඣೕಂದ൐ಡ ෇ಧ౲ರಲ౵ದ ವ౲౾౨ಗำ.- (1) ಈ ಃಳಉಡ ವ౲౾౨ಗำ ඣೕಂದ൐ಡ

෇ಧ౲คರತಕౙದ౪ಲ౵, ಎಂದฉ:-

(ಎ) ಈ ಅඌඛಯಮದ ಅലಯย౵ ಅಥ฿ ಏ౾ೕಂತ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ

ಅඌඛಯಮದ ಅലಯย౵ ൤คಡಡ ෇ಧ౲฿ಗದ ಅಥ฿ ൤คಡ෵ಂದ ๸තಣბ฿ಜ

เකಯൟತಂലฆವ

ಸರಀ

ಅಥ฿

๳ๅಗಳ

ಅಥ฿

ಅโಗึರಡರ

තซಃಯ

ವ౲ವ๻ರದย౵ ಏಅಕ฿ಜ ൧ಡಜಆಂലฆವ ෴โඃ ವ౲౾౨;

(෈) ේ෦ಯ ๬ಞವั෵ಂದ ීದ ಉತ౭ನ౬ದ තซಃಯಷౣರ ಮഔౣಡ, ಒಬ౯

ಂ๞ಕ.

(2) ಪคಷൟ౨ನ ๏මರ๯౺ಗಳ ಅನ౷ಯ, ಸ౽ბರโ ಅඌ๰ಚචಯ ෩ಲಕ, ಈ

ಅඌඛಯಮದ ಅലಯย౵ ඣೕಂದ൐ ಪഷ෷โದคಂದ เකಯൟತัಸಬ๾ർದ

ವ౲౾౨ಗಳ ಪ౳ವಗბವඝ౬ ඛൽბಷౣಪലಸಬ๾ൿ.

xx xx xx

30. ඣೕಂದ൐ಯ ರದ౪ൟಯඝ౬ ๼ಂಪഷ෷โൿ.- (1) ඛಯ෦ಸಬ๾ർದ

ಅಂಥ

ಷರൡ౨ಗัಡ

ಒಳಪഖౣ,

෴ರ

ඣೕಂದ൐ಯඝ౬

ಸ౷ද౳ೕರൕ෵ಂದ

෷ಕ౨

ಅඌ౽ค෷ ರൿ౪ತั๯ವඣೕ ಆ ෴่ಬ౯ ඣೕಂർ෵ತ ವ౲౾౨෷, ಅಂಥ

ಅඌ౽คಡ, ඣೕಂದ൐ ರದ౫ൟಯ ๼ಂಪഷ෷เಃಛಜ, ರದ౪ൟ ಆඃಶವඝ౬ ೦ค ෥ലದ

ൽකಂಕൽಂದ ෩ವൡ౨ ൽನಗಳ ಒಳಛಜ ඛಯ෦ಸมದ เඋನದย౵ ಅ೧ბಯඝ౬

ಸย౵ಸಬ๾ൿ:

ಪฏൡ ๬ಕ๠ౣ ౽ರಣವඝ౬ ൧ೕค๭ದ ෬ว ಮൡ౨ ย಍ತದย౵ ർಖยಸ෎౽ದ

౽ರಣಗัಛಜ ಅಂಥ ಅವඌಯವฉಡ เಸ౨คಸಬ๾ൿ,-

xx xx xx

37. ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಒದಜ๯โൿ.-

xx xx xx

(4)

ಒಬ౯ ඣೕಂർ෵ತ ವ౲౾౨෷, ๼ಂൽನ ෴โඃ ൤คಡ ಅವඌಗัಡ

ຄರ෨ಖ තซಃಗಳ เವರವඝ౬ ಒದಜ๭ರൽದ౪ย౵, ಒಂൿ ൤คಡ ಅವඌಛಜ ಉಪಪ౳ಕರಣ

(1)ರ ಅലಯย౵ ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಒದಜಸฤ ಅඝಮൟಸತಕౙದ౪ಲ౵:

ಪฏൡ ಪคಷൟ౨ನ ๏මರ๯౺ಗಳ ಅನ౷ಯ, ಸ౽ბರโ ಅඌ๰ಚචಯ ෩ಲಕ,

ಅದರย౵ ඛൽბಷౣ ಪലಸಬ๾ർದ, ಅಂತಹ ಷರൡ౨ಗำ ಮൡ౨ ඛಭბಂಧಗัಡ ಒಳಪഖౣ,

ಒಬ౯ ඣೕಂർ෵ತ ವ౲౾౨ ಅಥ฿ ඣೕಂർ෵ತ ವ౲౾౨ಗಳ ಒಂൿ ವಗბಃౙ, ಒಂൿ ಅಥ฿

ಅದ౾ౙಂತ ກ೉౞ನ ๼ಂൽನ ෴โඃ ൤คಡ ಅವඌಗัಡ ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬

ಒದಜ๭ರൽದ౪ง ಸಹ ಉಪ ಪ౳ಕರಣ (1)ರ ಅലಯย౵ ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬

ಒದಜಸฤ ಅඝಮൟಸಬ๾ൿ.

เವರൕ:- ಈ ಅඋ౲ಯದ ಉං౪ೕಶಗัಛಜ, “ຄರ෨ಖ තซಃಗಳ เವರಗำ” ಎಂಬ

ಪർವั෷

෴โඃ

൤คಡ

ಅವඌಯย౵

෥ലದ

ຄರ෨ಖ

තซಃಗัಡ

๸ීඌ๭ඈ൤ ඛೕലದ ෍วಪഔౣಗำ, ಖೋბ ೉ೕഔಗำ, ಜ෫ ೉ೕഔಗำ ಮൡ౨ ಪคಷౙೃತ

෍วಪഔౣಗಳඝ౬ ಒಳತಳ౶ತಕౙൿ౪.

xx xx xx

39. คಟನ౛ბಳඝ౬ ಒದಜ๯โൿ.-

xx xx xx

(10) ๼ಂൽನ ൤คಡ ಅವඌಗಳย౵ನ ෴โർದง ಅವඌಡ คಟඨბ ಅඝ౬

ಒದಜ๭ಲ౵ൽದ౪ฉ, ಒಬ౯ ඣೕಂർ෵ತ ವ౲౾౨ಡ ಒಂൿ ൤คಡ ಅವඌಡ คಟඨბ ಅඝ౬ ಅಥ฿

ಸದค ൤คಡ ಅವඌಛಜ ಪ౳ಕರಣ 37ರ ಉಪಪ౳ಕರಣ (1)ರ ಅലಯย౵ ຄರ෨ಖ තซಃಗಳ

เವರಗಳඝ౬ ಆತඝ ಒದಜ๭ಲ౵ൽದ౪ฉ:

ಪฏൡ ಪคಷൟ౨ನ ๏මರ๯౺ಗಳ ಅನ౷ಯ, ಸ౽ბರโ ಅඌ๰ಚචಯ ෩ಲಕ,

ಅದರย౵ ඛൽბಷౣಪലಸಬ๾ർದ ಅಂಥ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ,

ಪ౳ಕರಣ 37ರ ಉಪಪ౳ಕರಣ (1)ರ ಅലಯย౵ ಒಬ౯ ඣೕಂർ෵ತ ವ౲౾౨෷ ಅಥ฿

ඣೕಂർ෵ತ ವ౲౾౨ಗಳ ಒಂൿ ವಗბವඝ౬ ಅವඝ ಒಂൿ ಅಥ฿ ಅದ౾ౙಂತ ກ೉౞ನ ๼ಂൽನ

෴โඃ ൤คಡ ಅವඌಗัಛಜ คಟನბඝ౬ ಒದಜ๭ರൽದ౪ง ಅಥ฿ ຄರ෨ಖ තซಃಗಳ

เವರವඝ౬ ಒದಜ๭ರൽದ౪ง ಸಹ คಟನბඝ౬ ಒದಜಸฤ ಅඝಮൟಸಬ๾ൿ.”.

xx xx xx

44. ฿๞ბಕเವರಪഔౣ (คಟඨბ).- (1) ಒಬ౯๿ഴವั ๳ๅ ງ೉ಃർರ, ಪ౳ಕರಣ

51 ಅಥ฿ ಪ౳ಕರಣ 52ರ ಅലಯย౵ ൤คಡ ๸ർಯ෥ഴವ ಒಬ౯ ವ౲౾౨, ಒಬ౯ ๬ಂದ෗ბಕ

൤คಡർಯಕ ವ౲౾౨ ಮൡ౨ ಒಬ౯ ಅඛ฿๭-൤คಡർಯಕ ವ౲౾౨ಯඝ౬ ຄರൡಪല๭,

ඣೕಂർ෵ತ ಪ౳ൟ෽ಬ౯ ವ౲౾౨෷, วಕౙಪค๗ೕඌತ ฿๞ბಕ วಕౙಪತ౳ಗಳ เವರ ಪತ౳ದ

೯൤ಯย౵ಆ ವಷბಃౙ ಒದಜ๭ದ คಟඨ ბನย౵ ಳೕ๞๭ದ තซಃಗಳ ෰ಲ౲ವඝ౬

ಸಮನ౷෵ೕಕค๭ದ

ಒಂൿ

ಸ౷฀

ಪ౳෥൐ತ

ಸಮನ౷ಯ

เವರಪತ౳ವඝ౬

ಒಳತಂലರಬ๾ർದ ಒಂൿ ฿๞ბಕ คಟඨბಅඝ౬, ಪ౳ൟ෽ಂൿ ಹಣ౽๯ ವಷბಃౙ,

ඛಯ෦ಸಬ๾ർඈಥ ಸಮಯದ ಒಳಛಜ ๻ಟ ಅಂಥ ನ෩ච ಮൡ౨ ಅಂಥ

เඋನದย౵ เൿ౲ක౱ನ คೕൟಯย౵ ಒದಜಸತಕౙൿ౪.

ಪฏൡ, ಆ෷ಕ౨ฆ, ಈ ಪ౳ಕರಣದ ಅലಯย౵ ฿๞ბಕ คಟඛბನ ಸย౵ಃ෵ಂದ

ඣೕಂർ෵ತ

ವ౲౾౨ಗಳ

෴โඃ

ವಗბವඝ౬,

ಪคಷൟ౨ನ

๏මರ๭౺ನ

෬ฉಡ,

ಅඌ๰ಚචಯ ෩ಲಕ, เක෵ൟತัಸಬ๾ൿ:

ಮൡ౨ ಪฏൡ, ූರತದ ඛ฀ತ౳ಕ ಮൡ౨ ಮ๻ศಖඩಲರ ಅಥ฿ ತ൞ౙಲದย౵

೦คಯย౵ฆವ ෴โඃ ౽ඞඛನ ಅലಯย౵ ಸ౩ัೕಯ ඩ౳ඌ౽ರಗಳ วಕౙಪತ౳ಗಳඝ౬

วಕౙಪค๗ೕಧච෥ഴโದ౽ౙಜ ඡಮಕ฿ದ ಒಬ౯ วಕౙಪค๗ೕಧಕඛಂದ, วಕౙඬಸ౨ಕಗำ

วಕౙಪค๗ೕಧචಡ ಒಳಪഴವ, ಄ಂದ౳ ಸ౽ბರ ಅಥ฿ ฃಜ౲ ಸ౽ბರ ಅಥ฿ ಸ౩ัೕಯ

ඩ౳ඌ౽ರದ

෴โඃ

ಇมಒಡ

ಈ

ಪ౳ಕರಣದย౵

ಒಳತಂലฆವ

෴โ඀

ಅನ౷ಯ฿ಗತಕౙದ౪ಲ౵.

xx xx xx

52. ෩ಲದย౵ ൤คಡಯඝ౬ ๸ಗ౳๼๯โൿ.-

xx xx xx

(14) ಉಪಪ౳ಕರಣದ (12)ರ ಅലಯย౵ ඛೕಡมದ ಒಂൿ ๰ಚක ಪತ౳ൽಂದ

ಅಗತ౲ಪല๭ದ ෥๼ൟಯඝ౬ ಒದಜ๯ವย౵ เಫಲකಞವ ෴่ಬ౯ ವ౲౾౨෷, ಪ౳ಕರಣ

122ರ ಅലಯย౵ ൤ಡൿಆಳ౶ಬ๾ർದ ෴โඃ ಕ౳ಮಗัಡ ෇ಧಕ฿ಗඈ൤, ಇಪ౭൤౨ೖൿ

๬เರ งඩ෵ಗಳ ವฉಡ เಸ౨คಬ๾ർದ ඈಡಃౙ ෇ಧ౲කಜರತಕౙൿ౪.

เವರൕ:- ಈ ಪ౳ಕರಣದ ಉං౪ೕಶಗัಛಜ, ಪർವั෴ದ “๸ීඌತ තซಃർರ”

ಎಂದฉ,

ඛ฿ბಹಕನ

෩ಲಕ

ಸರಀ

ಅಥ฿

๳ๅಗำ

ಅಥ฿

ಅโಗึರಡರ

තซಃಗಳඝ౬ ෥ഴವ තซಃർರ.

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54. ൤คಡಯ ಮฆඩವൟ.-

xx xx xx

(6) ಉಪಪ౳ಕರಣ (5)ರย౵ ಏඡ ಒಳತಂലದ౪ง, ಪคಷൟ౨ನ ๏මರ๯౺ಗಳ ಅನ౷ಯ

ಸ౽ბರโ

ಅඌ๰೉ಸಬ๾ർದ

ಅಂಥ

ඣೕಂർ෵ತ

ವ౲౾౨ಗಳ

ವಗბವඝ౬

ຄರൡಪല๭ದ ඣೕಂർ෵ತ ವ౲౾౨ಗัಂದ, ෥ലದ ಸರಀ ಅಥ฿ ๳ๅಗำ ಅಥ฿

ಅโಗึರಡರ ๒ನ౲-ದರ තซಃಯ ಪ౳෷ಕ౨ ಮฆඩವൟಛಜ ෥ലฆವ ෴โඃ

ಃ౵ೕ෦ನ ๸ದಭბದย౵, ෷ಕ౨ ಅඌ౽ค෷, ൞൞ౙยಕ฿ಜ ಅಂಜೕಕค๭ದ ๿ഴವั ൤คಡ

ಜ෫ಯ ෮ತ౨ವඝ౬ ຄರൡಪല๭ඈ൤, ๻ಡ ಃ౵ೕ෨ ෥ലದ ಒഖౣ ෮ತ౨ದ ๕ಕറ

൧ಂಬತ౨ರಷౣඝ౬ ඛಯ෦ಸಬ๾ർದ ಅಂಥ เඋನದย౵ ಮൡ౨ ಅಂಥ ಷರൡ౨ಗำ,

෦ൟಗำ ಮൡ౨ ರౘ൘ೕඩಯಗัಡ ಒಳಪഖౣ ൞൞ౙยಕ฿ಜ ಮฆඩವൟ ෥ಡಬ๾ൿ

ಮൡ౨ ತದඦತರ ಅ೧ბർರඛಂದ ಒದಜ๭ದ ದ๬౨ๆ೩ಗಳ ෷ಕ౨ ಪค๏ೕಲචಯ ඦತರ

ಮฆඩವൟ ಃ౵ೕ෦ನ ಅಂൟಮ ಇತ౲ಥბ౽ౙಜ ಉಪಪ౳ಕರಣ (5)ರ ಅലಯย౵ ಆඃಶ

෥ഴಬ๾ൿ.

xx xx xx

56. เ฼ಬ ಮฆඩವൟಗಳ ෬ยನ ಬല౥.- ಪ౳ಕರಣ 54ರ ಉಪ-ಪ౳ಕರಣ (5)ರ

ಅലಯย౵ ෴โඃ ಅ೧ბർರඛಡ ಮฆඩವൟ ෥ಡฤ ಆඃ๏๭ದ ෴โඃ

൤คಡಯඝ౬, ಆ ಪ౳ಕರಣದ ಉಪಪ౳ಕರಣ (1)ರ ಅലಯย౵ ಅ೧ბಯඝ౬ ๭౷ೕಕค๭ದ

ൽකಂಕൽಂದ ಅರವൡ౨ ൽನಗಳ ಒಳಛಜ ಮฆඩವൟ ෥ലರൽದ౪ฉ, ಸದค ಉಪಪ౳ಕರಣದ

ಅലಯย౵ ಅ೧ბಯඝ౬ ๭౷ೕಕค๭ದ ൽකಂಕൽಂದ ಅರವൡ౨ ൽನಗำ ಆචತಂಡ ඦತರದ

ඛಕಟ ൽකಂಕൽಂದ ಅಂಥ ൤คಡಯ ಮฆඩವൟ෴ಞವವฉಟ, ಪคಷൟ౨ನ ๏මರ๯౺ಗಳ

ಅನ౷ಯ

ಸ౽ბರโ

ຄರല๭ದ

ಅඌ๰ಚචಯย౵

ඛಗൽತัಸಬ๾ർದ

๕ಕಡ

ಆರರಷౣඝ౬ ෦ೕರದ, ಅಂಥ ದರದย౵ನ ಬല౥෷ ಅಂಥ ಮฆඩವൟಡ ๸ීඌ๭ඈ൤

๸ർಯ฿ಗ෎౾ರತಕౙൿ౪:

ಪฏൡ, ಒಂൿ ක౲ಯඛಣბಯ ඩ౳ඌ౽ರ ಅಥ฿ ಅඪೕฤ ඩ౳ඌ౽ರ ಅಥ฿

ಅඪೕฤ

ක౲෴ඌಕರಣ

ಅಥ฿

ක౲෴ಲಯൽಂದ

ຄರല๭ದ

ಆඃಶโ,

ඛ൏ბಯಕ൤ಯඝ౬ ಪഷൿ ಅದคಂದ ಮฆඩವൟಯ ෴โඃ ಃ౵ೕ෨ ಉದ౰เ๭ൿ౪

ಮൡ౨ ಅಂಥ ಆඃಶದ ಪค൏ಮ฿ಜ ಸย౵๭ದ ಅ೧ბಯඝ౬ ๭౷ೕಕค๭ದ ൽකಂಕൽಂದ

ಅರವൡ౨ ൽನಗಳ ಒಳಛಜ ಅದඝ౬ ಮฆඩವൟ ෥ലರൽದ౪ฉ, ಅ೧ბಯඝ౬ ๭౷ೕಕค๭ದ

ൽකಂಕൽಂದ ಅರವൡ౨ ൽನಗำ ಆචತಂಡ ඦತರದ ඛಕಟ ൽකಂಕൽಂದ ಅಂಥ ൤คಡಯ

ಮฆඩವൟಯ

ൽකಂಕದವฉಡ

ಪคಷൟ౨ನ

๏මರ๯౺ಗಳ

ಅನ౷ಯ

ಸ౽ბರൽಂದ

ຄರല๭ದ ಅඌ๰ಚචಯย౵ ඛಗൽತัಸಬ๾ർದ ๕ಕಡ ಒಂಬತ౨ರಷౣඝ౬ ෦ೕರದ,

ಅಂಥ

ದರದย౵ನ

ಬല౥෷

ಅಂಥ

ಮฆඩವൟಡ

๸ීඌ๭ඈ൤

๸ർಯ฿ಗ෎౾ರತಕౙൿ౪.

xx xx xx

62. คಟನბಗಳඝ౬ ಸย౵ಸൽฆವವರ ಕರඛಧბರൕ.- (1) ಪ౳ಕರಣ 73 ಅಥ฿

ಪ౳ಕರಣ 74ರย౵ ಇದಃౙ เฆದ౪฿ಜ ಏඡ ಒಳತಂലದ౪ง, ಪ౳ಕರಣ 46 ಅലಯย౵ ಒಂൿ

๰ಚක ಪತ౳ವඝ౬ ඛೕലದ ඦತರใ, ಒಬ౯ ඣೕಂർ෵ತ ವ౲౾౨෷, ಪ౳ಕರಣ 39 ಅಥ฿

ಪ౳ಕರಣ 45ರ ಅലಯย౵ คಟನბඝ౬ ಒದಜಸฤ เಫಲකದย౵, ෷ಕ౨ ಅඌ౽ค෷,

ಲಭ౲เฆವ ๻ಟ ಆತඝ ಕว๻౾ದ ಎม౵ ๸ಬAඌತ ෥๼ൟಗಳඝ౬ ಗಣචಡ

൤ಡൿಆಂഴ, ಅವನ ಅൡ౲ತ౨ಮ เๆಚක ඛಣბಯದ ෬ฉಡ ಸದค ವ౲౾౨ಯ ൤คಡ

෇ಧ౲൤ಯඝ౬ ඛಧბคಸฤ ಕ౳ಮ ಜฆಜಸಬ๾ൿ ಮൡ౨ ๸ർಯ ෥ಡൽฆವ ൤คಡ෷

๸ීඌ๭ฆವ ಹಣ౽๯ ವಷბ౽ౙಜ ฿๞ბಕ เವರ ಪഔౣಯඝ౬ ಒದಜ๯โದಃౙ ಪ౳ಕರಣ

44ರย౵

ඛඌბಷౣಪല๭ದ

ൽකಂಕൽAದ

ಐൿ

ವಷბಗಳ

ಅವඌ෽ಳಛಜ

ಒಂൿ

ಕರඛಧბರ൏ ಆඃಶವඝ౬ ඛೕഴโൿ.

(2) ಉಪಪ౳ಕರಣ (1)ರ ಅലಯย౵ ಕರඛಧბರ൏ ಆඃಶವඝ౬ ඛೕലದ ෩ವൡ౨

ൽನಗಳ ಒಳಛಜ ඣೕಂർ෵ತ ವ౲౾౨෷ ಒಂൿ ๭ಂඎ฿ದ คಟನბඝ౬ ಒದಜ๭ದย౵, ಸದค

ಕರඛಧბರ൏ ಆඃಶವඝ౬ ๼ಂಪഷಯมಜං ಎಂൿ ಪคූเಸತಕౙൿ౪ ಆದฉ ಪ౳ಕರಣ

50ರ ಉಪ ಪ౳ಕರಣ (1)ರ ಅലಯย౵ ಬല౥ ๸ർಯದ ಅಥ฿ ಪ౳ಕರಣ 47ರ ಅലಯย౵

เ฼ಬ ๑ಲౙ ๸ർಯದ ෇ಧ౲൤෷ ෨ಂൿವคಯತಕౙൿ౪.

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109. ಅඪೕฤ ක౲෴ඌಕರಣ ಮൡ౨ ಅದರ ක౲ಯඪೕಠಗำ.- (1) ಈ ಅඋ౲ಯದ

ಉಪීಧಗัಡ ಒಳಪഖౣ, ಄ಂದ౳ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಅലಯย౵

ರ೉๭ದ ಸರಀ ಮൡ౨ ๳ๅಗಳ ක౲෴ඌಕರಣโ, ಈ ಅඌඛಯಮದ ಅലಯย౵ ಅඪೕฤ

ඩ౳ඌ౽ರ ಅಥ฿ ඬನคೕౘ൏ ඩ౳ඌ౽ರൽಂದ ຄರല๭ದ ಆඃಶಗಳ เฆದ౫฿ದ

ಅඪೕฤಗಳඝ౬ ಅಹ฿ฤ ෥ഴโದ౽ౙಜನ ಅඪೕฤ ක౲෴ඌಕರಣ฿ಜರತಕౙൿ౪.

(2) ฃಜ౲ದย౵ චวತಂലฆವ ฃಜ౲ ක౲ಯඪೕಠ ಮൡ౨ ಃ౹ೕತ౳ ක౲ಯඪೕಠಗಳ ರಚච

ಮൡ౨ ಃ౹ೕತ౳฿౲ඪ౨෷, ಄ಂದ౳ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ ಪ౳ಕರಣ 109ರ

ಉಪීಧಗัಡ

ಅಥ฿

ಇದರ

ಅലಯย౵

෥ಡมದ

ඛಯಮಗัಡ

ಅඝ๬ರ฿ಜರತಕౙൿ౪.

110. ಅඪೕฤ ක౲෴ඌಕರಣದ ಅಧ౲ౘฆ ಮൡ౨ ಸದಸ౲ฆಗำ, ಅವರ ಅಹბ൤,

ඡಮ౽ൟ, ๳ๅಯ ಷರൡ౨ಗำ, ಇ൞౲ൽ.-ฃಜ౲ ක౲ಯඪೕಠ ಮൡ౨ ಃ౹ೕತ౳ ක౲ಯඪೕಠಗಳ

ಅಧ౲ౘฆ ಮൡ౨ ಸದಸ౲ฆಗಳ ಅಹბ൤ಗำ, ඡಮ౽ൟ, ๆತನ ಮൡ౨ ಭ൤౲ಗำ, ๾ං౪ಯ

ඛීಧචಗำ, ฃ೧ක෫ ಮൡ౨ ವ೦ತั๯โൿ, ಄ಂದ౳ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ

ಅඌඛಯಮ ಪ౳ಕರಣ 110ರ ಉಪීಧಗัಡ ಅඝ๬ರ฿ಜರತಕౙൿ౪.

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114 ฃಜ౲ ಅಧ౲ౘರ ಹಣ౽๭ನ ಮൡ౨ ಆಡั൞ತ౱ಕ ಅඌ౽ರಗำ.-ฃಜ౲

ಅಧ౲ౘඝ ฃಜ౲ದย౵ನ ಅඪೕฤ ක౲෴ඌಕರಣದ ฃಜ౲ ක౲ಯඪೕಠ ಮൡ౨ ಃ౹ೕತ౳

ක౲ಯඪೕಠಗಳ ෬ว ඛಯ෦ಸಬ๾ർದ ಅಂಥ ಹಣ౽๭ನ ಮൡ౨ ಆಡั൞ತ౱ಕ

ಅඌ౽ರಗಳඝ౬ ಚม෵ಸತಕౙൿ౪:

ಪฏൡ,

ฃಜ౲

ಅಧ౲ౘඝ,

ಆತನ

ಅಂಥ

ಹಣ౽๭ನ

ಮൡ౨

ಆಡั൞ತ౱ಕ

ಅඌ౽ರಗಳඝ౬, ൞ඝ ๰ಕ౨ ಎಂൿ ಆสೕ೉ಸಬ๾ർඈ൤, ฃಜ౲ ක౲ಯඪೕಠ ಮൡ౨

ಃ౹ೕತ౳ ක౲ಯඪೕಠಗಳ ෴โඃ ಇತರ ಸದಸ౲ඛಡ ಅಥ฿ ෴โඃ ಅඌ౽คಡ, ಅಂಥ

ಪ౳൞౲෽ೕ೧๭ದ ಅඌ౽ರಗಳඝ౬ ಚม෵๯฿ಗ, ಅಂಥ ಸದಸ౲ ಅಥ฿ ಅඌ౽ค,

ಅಧ౲ౘನ

ඛඃბಶನ, ඛ฀ತ౳ಣ ಮൡ౨ ෬ย౷ೈರൕಯ ಅലಯย౵ ౽ಯბದย౵

෨ಂൿವคಯತಕౙൿ౪ ಎඝ౬ವ ಷರൟ౨ಡ ಒಳಪഖౣ ಪ౳൞౲෽ೕ೧๯ವ ඩ౳ඌ౽ರವඝ౬

ຄಂൽರತಕౙൿ౪.

xx xx xx

117. ಉಚ౞ ක౲෴ಲಯಃౙ ಅඪೕฤ.-(1) ಅඪೕฤ ක౲෴ඌಕರಣದ ฃಜ౲

ක౲ಯඪೕಠ

ಅಥ฿

ಃ౹ೕತ౳

ක౲ಯඪೕಠൽಂದ

ຄರല๭ದ

෴โඃ

ಆඃಶൽಂದ

෇ඌತකಜฆವ ෴โඃ ವ౲౾౨, ಉಚ౞ ක౲෴ಲಯಃౙ ಅඪೕฤ ಸย౵ಸಬ๾ൿ ಮൡ౨

ಉಚ౞ ක౲෴ಲಯโ ಪ౳ಕರಣโ ෨ಖ౲฿ದ ౽ඞඛನ ಪ౳๔౬ಯඝ౬ ಒಳತಂലං ಎಂൿ

ಅൿ ಮನದഖౣ ෥ലಆಂಡฉ ಅಂಥ ಅඪೕಲඝ౬ ಅಂಜೕಕคಸಬ๾ൿ.

(2)ಉಪಪ౳ಕರಣ (1)ರ ಅലಯย౵ ಒಂൿ ಅඪೕಲඝ౬, ෴ವ ಆඃಶದ เฆದ౫฿ಜ

ಅඪೕฤ ಸย౵ಸมಜං෽ ಅൿ ෇ඌತ ವ౲౾౨෵ಂದ ๭౷ೕಕค๭ದ ൽකಂಕൽAದ ಒಂൿ ඞರ

ಎಂಬൡ౨ ൽನಗಳ ಅವඌಯ ಒಳಛಜ ಸย౵ಸತಕౙൿ౪ ಮൡ౨ ಅൿ ඛಯ෦ಸಬ๾ർದ ಅಂಥ

ನ෩චಯย౵ರತಕౙൿ౪ ಮൡ౨ ಅಂಥ เඋನದย౵ ಪค๏ೕยಸತಕౙൿ౪:

ಪฏൡ, ಉಚ౞ ක౲෴ಲಯโ ಸದค ಅವඌ ෨ಜದ ඦತರ ಒಂൿ ಅඪೕಲඝ౬

ಅಂಥ ಅವඌ෽ಳಡ ಅದඝ౬ ಸย౵ಸඃ ಇฆโದಃౙ ๬ಕ๠ౣ ౽ರಣเൡ౨ ಎඝ౬โದඝ౬

ಅൿ ಮನದഖౣ ෥ലಆಂಡฉ, ඬರಸౙคಸಬ๾ൿ.

(3) ಉಚ౞ ක౲෴ಲಯโ ෴โඃ ಪ౳ಕರಣದย౵ ෨ಖ౲฿ದ ౽ඞඛನ ಪ౳๔౬෷

ಒಳತಂലං ಎಂൿ ಮನದഖౣ ෥ലಆಂಡฉ, ಅൿ ಆ ಪ౳๔౬ಯඝ౬ ඛงඪಸತಕౙൿ౪

ಮൡ౨ ಅඪೕಲඝ౬, ๻ಡ ඛงඪ๭ದ ౽ඞඛನ ಪ౳๔౬ಯ ෬ว ෥ತ౳ ಅಹ฿ฤ

෥ಡತಕౙൿ౪, ಮൡ౨ ಪ౳ൟ฿ൽಗำ, ಅඪೕยನ ಅಹ฿ยನ ಸಮಯದย౵, ಪ౳ಕರಣโ ಅಂಥ

ಪ౳๔౬ಯඝ౬ ಒಳತಂലಲ౵ ಎಂൿ ฿ൽಸฤ ಅವ౽ಶ ඛೕಡತಕౙൿ౪:

ಪฏൡ, ಆ ಪ౳ಕರಣ ಅಂಥ ಪ౳๔౬ಗಳඝ౬ ಒಳತಂലං ಎಂൿ ಅൿ ಮನದഖౣ

෥ലಆಂಡฉ, ർಖยಸಬ๾ർದ ౽ರಣಗัಛಜ, ක౲෴ಲಯൽಂದ ඛงඪತ฿ಜಲ౵ದ

෴โඃ ಇತರ ෨ಖ౲฿ದ ౽ඞඛನ ಪ౳๔౬ಯ ෬ว ಅඪೕฤ ಅಹ฿ย๯ವ ಅದರ

ಅඌ౽ರವඝ౬

ಕ๭ൿಆำ౶ತ౨ං

ಅಥ฿

෮ಟಀತั๯ತ౨ං

ಎಂൿ

ಈ

ಉಪಪ౳ಕರಣದย౵ฆವ ෴โ඀ ಪคූเಸತಕౙದ౪ಲ౵.

(4)

ಉಚ౞

ක౲෴ಲಯโ

๻ಡ

งඪಸมದ

౽ඞඛನ

ಪ౳๔౬ಯඝ౬

ඛಧბคಸತಕౙൿ౪ ಮൡ౨ ಅಂಥ ඛಣბಯಃౙ ಆඋರ฿ಜฆವ ౽ರ൏උರಗಳඝ౬ ಒಳತಂಡ

ಅದರ ෬ยನ ಅಂಥ ൟೕಪბඝ౬ ඛೕಡತಕౙൿ౪ ಮൡ౨ ಅൿ ๰ಕ౨ ಎಂൿ ಪคූเ๭ඈ൤

ಅಂಥ ಖೋბಗಳඝ౬ เඌಸಬ๾ൿ.

(5) ಉಚ౞ ක౲෴ಲಯโ

(ಎ) ฃಜ౲ ක౲ಯඪೕಠ ಅಥ฿ ಃ౹ೕൟ౳ೕಯ ක౲ಯඪೕಠಗัಂದ ඛಧბคಸಲ౭ഔౣರದÀ;

ಅಥ฿

(෈) ಉಪಪ౳ಕರಣ 3ರย౵ ಉว౵ೕ಍๭ඈ൤ ಅಂಥ ౽ඞඛನ ಪ౳๔౬ಯ ෬ยನ ඛಣბಯದ

౽ರಣൽಂർಜ,

ฃಜ౲

ක౲ಯඪೕಠ ಅಥ฿ ಃ౹ೕൟ౳ೕಯ

ක౲ಯඪೕಠಗัಂದ

ತඩ౭ಜ

ඛಧბคಸมಜฆವ,

-෴โඃ เಷಯವඝ౬ ඛಧბคಸಬ๾ൿ.

xx xx xx

118. ಸ่ೕბಚ౞ ක౲෴ಲಯಃౙ ಅඪೕฤ.-(1) ಈ ಃಳಉಡโಗัಂർಞವ ಒಂൿ

ಅඪೕಲඝ౬ ಸ่ೕბಚ౞ ක౲෴ಲಯದย౵ ๿ಡฤ ಅವ౽ಶเರತಕౙൿ౪,-

(ಎ) ಅඪೕฤ ක౲෴ඌಕರಣದ ฃ๞ౣიೕಯ

ක౲ಯඪೕಠ ಅಥ฿ ඩ౳ඃ๏ಕ

ක౲ಯඪೕಠಗัಂದ ຄರല๭ದ ෴โඃ ಆඃಶ;

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119. ಅඪೕฤಗำ ಇ൞౲ൽಗำ ಏඡ ಇದ౪ง ෇౾෵ฆವ ෮ತ౨ಗಳඝ౬

๸ർಯ ෥ഴโൿ.- ಉಚ౞ ක౲෴ಲಯ ಅಥ฿ ಸ่ೕბಚ౞ ක౲෴ಲಯದย౵

ಅඪೕಲඝ౬ ಸย౵ಸมಜฆโൿ ಎಂൿ ಏඡ ಇದ౪ง, ಪ౳ಕರಣದ 113ರ ಉಪಪ౳ಕರಣ (1)ರ

ಅലಯย౵ ಅඪೕฤ ක౲෴ඌಕರಣದ ฃ๞ౣიೕಯ ಅಥ฿ ඩ౳ඃ๏ಕ ක౲ಯඪೕಠಗัಂದ

ຄರല๭ದ ಆඃಶ ಅಥ฿ ಪ౳ಕರಣ 113ರ ಉಪಪ౳ಕರಣ (1)ರ ಅലಯย౵ ಅඪೕฤ

ක౲෴ඌಕರಣದ ฃಜ౲ ක౲ಯඪೕಠ ಅಥ฿ ಃ౹ೕತ౳ ක౲ಯඪೕಠಗัಂದ ຄರല๭ದ ಆඃಶ

ಅಥ฿ ๸ದූბඝ๬ರ฿ಜ ಪ౳ಕರಣ 117ರ ಅലಯย౵ ಉಚ౞ ක౲෴ಲಯൽಂದ

ຄರല๭ದ ಆඃಶದ ಪค൏ಮ฿ಜ ಸ౽ბರಃౙ ෇౾෵ฆವ ෮ತ౨โ ๻ಡ ຄರല๭ದ

ಆඃಶಕౙඝ๬ರ฿ಜ ๸ർಯ฿ಗತಕౙൿ౪.

xx xx xx

122. ಅಪฃಧಗำ ಮൡ౨ ඈಡಗำ.-

xx xx xx

(1ಎ)෴่ಬ౯ ವ౲౾౨෷ (1)ඡ ಉಪಪ౳ಕರಣದ (i), (ii), (vii)ಅಥ฿ (ix)ඡ

ಘಡಗಳ

ಅലಯย౵

ಒಳತำ౶ವ

ವ౲ವ๻ರ่ಂದರ

ಪ౳෽ೕಜನವඝ౬

ಉั๭ಆಂಡฉ ಮൡ౨

ಆತನ ඛඃბಶನದย౵ ಅಂಥ ವ౲ವ๻ರโ ನഷൽದ౪ฉ,

ತඪ౭๭ಆಂಡ

൤คಡಯ

ಅಥ฿

൤ಡൿಆಳ౶มದ

ಅಥ฿

ವಛბ෵ಸมದ

๿ഴವั ൤คಡ ಜ෫ಯ ತತ౺෥ನ ෮ತ౨ದ ඈಡචಡ ຄൕಛರකಗತಕౙൿ౪.

xx xx xx

132. ಃಲ่ಂൿ ಅಪฃಧಗัಡ ඈಡචಗำ.-(1) ಈ ಃಳಉಡ ෴โඃ

ಅಪฃಧಗಳඝ౬ ෴ฃದง ෥ലದฉ ಅಥ฿ ෥ಡฤ ౽ರಣฃಜ ಅದคಂದ

ಉಂഓಞವ ಪ౳෽ೕಜನಗಳඝ౬ ಉั๭ಆಂಡฉ, ಎಂದฉ-

(ಎ) ൤คಡಯඝ౬ ತඪ౭๯ವ ಉං౪ೕಶඅಂൽಡ, ಈ ಅඌඛಯಮದ ಉಪීಧಗಳඝ౬

ಅಥ฿

ಅದರ

ಅലಯย౵

෥ಡมದ

ඛಯಮಗಳඝ౬

ಉಲ౵ಂಫ๭,

෴โඃ

෍วಪഔౣಯඝ౬ ඛೕಡං ෴โඃ ಸರಀ ಅಥ฿ ๳ๅಗำ ಅಥ฿ ಅโಗึರಡರ තซಃ

෥ഴโൿ;

(෈) ಈ ಅඌඛಯಮದ ಉಪීಧಗಳඝ౬ ಅಥ฿ ಅದರ ಅലಯย౵ ෥ಡมದ

ඛಯಮಗಳඝ౬ ಉಲ౵ಂಫ๭ ಸರಀ ಅಥ฿ ๳ๅಗำ ಅಥ฿ ಅโಗึರಡರ තซಃ ෥ಡං,

๿ഴವั ൤คಡ ಜ෫ಯඝ౬ ಅಕ౳ಮ฿ಜ ൤ಡൿಆำ౶เಃಡ ಅಥ฿ ಉಪ෽ೕಜ๯เಃಡ

ಅಥ฿ ൤คಡಯ ಮฆඩವൟಡ ౽ರಣ฿ಞವ ෴โඃ ෍วಪഔౣ ಅಥ฿ ෈ಲ౵ඝ౬,

ඛೕഴโൿ;

(๭) ಘಡ (෈) ಯย౵ ಉว౵ೕ಍ಸมದ ಅಂಥ ൤คಡ ෍วಪഔౣ ಅಥ฿ ෈ಲ౵ඝ౬ ಬಳ๭

๿ഴವั ൤คಡ ಜ෫ಯඝ౬ ൤ಡൿಆำ౶โൿ ಅಥ฿ ෴โඃ ൤คಡ ෍วಪഔౣ ಅಥ฿

෈ฤ౵ ಇಲ౵ං ෮ೕಸൽಂದ ๿ഴವั ൤คಡ ಜ෫ಯඝ౬ ൤ಡൿಆำ౶โൿ;

(ല) ൤คಡ ಎಂൿ ෴โඃ ෮ತ౨ವඝ౬ ๸ಗ౳๼๯โൿ ಆದฉ ಅದඝ౬ ಸ౽ბರಃౙ

๸ർಯ ෥ಡฤ ಅಂಥ ๸ർಯโ ෇౾෴ಞವ ൽකಂಕൽಂದ ෩ฆ ൟಂಗำ

ಅವඌಯඝ౬ ෦ೕคದ ඦತರใ เಫಲ฿ಞโൿ;

(ಇ)

൤คಡಯඝ౬

ತඪ౭๯โൿ,

ಅಥ฿

෮ೕಸൽಂದ

ಮฆඩವൟಯඝ౬

ಪഷ෷โൿ ಮൡ౨ ಅಂಥ ಅಪฃಧโ ಘಡಗะದ (ಎ) ෵ಂದ (ല)ಗಳ ಅലಯย౵

฿౲ಪ౨฿ಜಲ౵ൽฆโൿ;

(ಎෆ) ಈ ಅඌඛಯಮದ ಅലಯย౵ ෇౾෵ฆವ ൤คಡಯ ๸ർಯವඝ౬ ತඪ౭๯ವ

ಉං౪ೕಶൽಂದ ಹಣ౽๭ನ ർಖวಗಳඝ౬ ๯ำ౶ ෥ലದย౵ ಅಥ฿ ಬದมಜ ๳ค๭ದย౵,

ಅಥ฿ ನಕย วಕౙಪತ౳ಗำ ಅಥ฿ ದ๬౨ๆ೩ಗಳඝ౬ ๻ಜฆಪല๭ದย౵ ಅಥ฿ ෴โඃ

๯ะ౶ದ ෥๼ൟಯඝ౬ ಒದಜ๯โൿ;

(೧) ಈ ಅඌඛಯಮದ ಅലಯย౵ ತನ౬ ಕತბವ౲ದ ඛವბಹൕಯย౵ฆವ ෴โඃ

ಅඌ౽คಯඝ౬ ಅല౥ಪല๯โൿ ಅಥ฿ ಪ౳ൟීඌ๯โൿ;

(ກೖ) ಈ ಅඌඛಯಮದ ಅಥ฿ ಅದರ ಅലಯย౵ ෥ಡมದ ඛಯಮಗಳ

ಅലಯย౵ ෨ഖౣತೕยಡ ෇ಧ౲฿ಗಬ๾ൿ ಎಂൿ ಅವඛಡ ൟัൽฆವ ಅಥ฿ ඦಬฤ

౽ರಣಗಳඝ౬ ຄಂൽฆ๋ತಹ ෴โඃ ಸರಀಗಳ ๬౷ඌೕನ൤ಯඝ౬ ಅ೧ბ๯ವ, ಅಥ฿

ಅโಗಳ ๬ಛ൐ಃ, ൤ಡ෷เಃ, ඛಃ౹ೕඪ๯เಃ, ಇഖౣಆำ౶เಃ, ෨೉౞ഖౣಆำ౶เಃ,

ಅಥ฿ ಖคೕൽ๯เಃ ಅಥ฿ ෴โඃ ಇತฉ เඋನದย౵ ಸ౷൫ ವ౲ವಹค๭ฆโൿ;

(ಐ) ಈ ಅඌඛಯಮದ ෴โඃ ಉಪීಧಗಳ ಅಥ฿ ಅದರ ಅലಯย౵ ෥ಡมದ

ඛಯಮಗಳ

ಉಲ౵ಂಘච෴ಞತ౨ං

ಎಂൿ

ಅವඛಡ

ൟัൽฆವ

ಅಥ฿

ඦಬฤ

౽ರಣಗಳඝ౬ ຄಂൽฆ๋ತಹ ๳ๅಗಳ තซಃಯඝ౬ ๭౷ೕಕค๭ฆವ ಅಥ฿ ෴โඃ

เඋನದย౵ තซಃ෽ಂൽಡ ಸ౷൫ ൞ඝ ๸ීඌ๭ฆವ ಅಥ฿ ෴โඃ ಇತฉ

เඋನದย౵ ವ౲ವಹค๭ฆโൿ;

(೬) ෴โඃ ෨ಖ౲ ඬฃๅಯඝ౬ ಅಥ฿ ದ๬౨ๆ೩ಗಳඝ౬ ಅಕ౳ಮ฿ಜ

ൟൿ౪โൿ ಅಥ฿ කಶ෥ഴโൿ;

(ಃ) ಈ ಅඌඛಯಮದ ಉಪීಧಗಳ ಅಥ฿ ಅದರ ಅലಯย౵ ෥ಡมದ

ඛಯಮಗಳ ಅലಯย౵ ಅವඝ තซ๯โൿ ಅಗತ౲เฆ๋ತಹ ෴โඃ ෥๼ൟಯඝ౬

තซ๯ವย౵ เಫಲකಞโൿ (෷ಕ౨฿ದ ඦ෈ಃ෽ಂൽಡ, ಆತඛಂದ තซಸಲ౭ಟౣ

෥๼ൟ෷

ಸತ౲

ಎಂ්ದඝ౬

ฆ೩฿ൡ

ಪല๯ವ

ຄൕಛคಃ෷

ಅವನ

෬ยರತಕౙൿ౪ ಎಂ්ದರ ຄರൡ) ಅಥ฿ ๯ำ౶ ෥๼ൟಯඝ౬ තซ๯โൿ;

(ಎฯ) ಈ ಪ౳ಕರಣದ ಘಡಗะದ (ಎ) ෵ಂದ (ಃ)ಗಳย౵ ನ෩ൽ๭ದ ෴โඃ

ಅಪฃಧಗಳඝ౬ ෥ಡฤ ಪ౳ಯൟ౬๯โൿ, ಮൡ౨ ൿ๣౭იೕค๯ವ ಂತ౲ ෥ഴโൿ,

- ಇโಗ฼൤ ඈಡඛೕಯකಜರತಕౙൿ౪.

(i) ತඪ౭ಸมದ ൤คಡಯ ෮ತ౨โ ಅಥ฿ ಅಕ౳ಮ฿ಜ ൤ಡൿಆಂಡ ಅಥ฿ ಬಳ๭ದ

๿ഴವั ൤คಡ ಜ෫ಯ ෮ತ౨โ ಅಥ฿ ಅಕ౳ಮ฿ಜ ൤ಡൿಆಂಡ ಮฆඩವൟಯ

෮ತ౨โ ಐൿ ඞฆ ಲౘ งඩ෵ಗಳඝ౬ ෦ೕคದ ๸ದಭბಗಳย౵, ಐൿ ವಷბಗಳ

ಅವඌಯವฉಡ เಸ౨คಸಬ๾ർದ ౽ฃಠಹ฿ಸ ಮൡ౨ ೯൤ಡ ೩ม౱ච;

(ii) ತඪ౭ಸมದ ൤คಡಯ ෮ತ౨โ ಅಥ฿ ಅಕ౳ಮ฿ಜ ൤ಡൿಆಂಡ ಅಥ฿ ಬಳ๭ದ

๿ഴವั ൤คಡ ಜ෫ಯ ෮ತ౨โ ಅಥ฿ ಅಕ౳ಮ฿ಜ ൤ಡൿಆಂಡ ಮฆඩವൟಯ

෮ತ౨โ ಎರഴ ඞฆ ಲౘ งඩ෵ಗಳඝ౬ ෦ೕคದ ಆದฉ ಐൿ ඞฆ ಲౘ

งඩ෵ಗಳඝ౬

෦ೕคರದ

๸ದಭბಗಳย౵,

෩ฆ

ವಷბಗಳ

ಅವඌಯವฉಡ

เಸ౨คಸಬ๾ർದ ౽ฃಠಹ฿ಸ ಮൡ౨ ೯൤ಡ ೩ม౱ච;

(iii) ತඪ౭ಸมದ ൤คಡಯ ෮ತ౨โ ಅಥ฿ ಅಕ౳ಮ฿ಜ ൤ಡൿಆಂಡ ಅಥ฿ ಬಳ๭ದ

๿ഴವั ൤คಡ ಜ෫ಯ ෮ತ౨โ ಅಥ฿ ಅಕ౳ಮ฿ಜ ൤ಡൿಆಂಡ ಮฆඩವൟಯ

෮ತ౨โ ಒಂൿ ඞฆ ಲౘ งඩ෵ಗಳඝ౬ ෦ೕคದ ಆದฉ ಎರഴ ඞฆ ಲౘ

งඩ෵ಗಳඝ౬ ෦ೕคರದ ෴โඃ ಇತರ ಅಪฃಧದ ๸ದಭბದย౵, ಒಂൿ ವಷბದ

ಅವඌಯವฉÀಡ เಸ౨คಸಬ๾ർದ ౽ฃಠಹ฿ಸ ಮൡ౨ ೯൤ಡ ೩ม౱ච;

(iv) ಅವඝ ಘಡ (ಎෆ) ಅಥ฿ ಘಡ (೧) ಅಥ฿ ಘಡ (೬)ಯย౵ ඛൽბಷౣಪല๭ದ

ಒಂൿ ಅಪฃಧವඝ౬ ෥ലದ ಮൡ౨ ൿ๣౭იೕค๯ವ ಂತ౲ ෥ലದ ๸ದಭბಗಳย౵ ಅವඝ,

ಆฆ ൟಂಗಳ ಅವඌಯವರಡ เಸ౨คಸಬ๾ർದ ౽ฃಠಹ฿ಸ ಅಥ฿ ೯൤ಡ ೩ม౱ච

ಅಥ฿ ಅโಗึರഴ.

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138. ಅಪฃಧಗಳ ฃ೧.-(1) ಈ ಅඌඛಯಮದ ಅലಯย౵ನ ෴โඃ ಅಪฃಧโ,

ಅ෗෽ೕಜච

๿ഴเಃಜಂತ

෮ದมಜರย

ಅಥ฿

ඦತರ฿ಜರย,

ඛಯ෦๭ಬ๾ർದ ಅಂಥ เඋನದย౵ ಅಂಥ ฃ೧ ෮ತ౨โ, ಅಪฃಧದ ಆඩൽತ

ವ౲౾౨෵ಂದ ๸ದූბඝ๬ರ฿ಜ ಄ಂದ౳ ಸ౽ბರ ಅಥ฿ ฃಜ౲ ಸ౽ბರಃౙ ๸ർಯ฿ದ

෬ว, ಆ෷ಕ౨คಂದ ฃ೧ತಳ౶ಬ๾ൿ:

ಪฏൡ, ಈ ಪ౳ಕರಣದย౵ ಒಳತಂലฆವ

෴โ඀

ಈ

ಃಳಉಡโಗัಡ

ಅನ౷෵ಸತಕౙದ౪ಲ౵.-

(ಎ) ಪ౳ಕರಣ 132ರ ಉಪಪ౳ಕರಣ (1)ರ ಘಡಗะದ (ಎ)෵ಂದ (ಎෆ)ಗಳ ಅലಯย౵ನ

෴โඃ ಅಪฃಧಗัಡ ๸ීඌ๭ඈ൤, ಒಂൿ ෇ค ฃ೧ಯඝ౬ ಅඝಮൟಸมಜฆವ

ಒಬ౯ ವ౲౾౨ಡ ಮൡ౨ ಸದค ಉಪಪ౳ಕರಣದ ಘಡಗะದ (ಎ)෵ಂದ (ಎෆ)ಗಳ ಅലಯย౵

ඛൽბಷౣಪല๭ฆವ

ಅಪฃಧಗัಡ

๸ීඌತ฿ಜฆವ

ಘಡ

(ಎฯ)ರ

ಅലಯย౵

ඛൽბಷౣಪല๭ฆವ ಅಪฃಧಗำ;

(෈) ಒಂൿ ಆೕഔ งඩ෵ಗಳඝ౬ ෦ೕคದ තซಃಗಳ ෰ಲ౲ಃౙ ๸ීඌ๭ฆವ,

ಈ ಅඌඛಯಮದ ಅലಯย౵ನ, ಅಥ฿ ෴โඃ ฃಜ౲ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ

ಅඌඛಯಮ ಅಥ฿ ಄ಂದ౳ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ ಅಥ฿ ಏ౾ೕಂತ ಸರಀ

ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮದ ಉಪීಧಗಳ ಅലಯย౵ನ ಘಡ (ಎ)ಯย౵

ಇฆ๋ತ๾ಗಳඝ౬ ຄರൡಪല๭ದ ෴โඃ ಅಪฃಧಃౙ ๸ීඌ๭ඈ൤ ಒಂൿ ෇ค

ฃ೧ಯඝ౬ ಅඝಮൟಸมಜฆವ ಒಬ౯ ವ౲౾౨;

(๭) ෴โඃ ಇತರ ಅඌඛಯಮಗಳ ಅലಯย౵෸ ಸಹ ಒಂൿ ಅಪฃಧ฿ಜฆವ,

ಒಂൿ ಅಪฃಧವඝ౬ ෥ലฆโದ౽ౙಜ ಈ ಅඌඛಯಮದ ಅലಯย౵ ಆඩൽತකಜฆವ

ವ౲౾౨;

(ല) ಈ ಅඌඛಯಮದ ಅലಯย౵ನ ಒಂൿ ಅಪฃಧ౽ౙಜ ක౲෴ಲಯൽಂದ

ಅಪฃඌ෺ಂൿ ඛಣბ෵ತකಜฆವ ಒಬ౯ ವ౲౾౨;

(ಇ) ಪ౳ಕರಣ 132ರ ಉಪಪ౳ಕರಣ (1)ರ ಘಡ (೧) ಅಥ฿ ಘಡ (೬) ಅಥ฿ ಘಡ

(ಃ)ಗಳย౵

ඛൽბಷౣಪല๭ฆವ

ಒಂൿ

ಅಪฃಧ

෥ലൿದ౽ౙಜ

ಅಪฃඌ෺ಂൿ

ඛಣბ෵ತකಜฆವ ಒಬ౯ ವ౲౾౨;

(ಎෆ) ඛಯ෦ಸಬ๾ർದ ෴โඃ ಇತರ ವ౲౾౨ಗಳ ಅಥ฿ ಅಪฃಧಗಳ ವಗბ:

ಮൢ౨ ಪฏൡ, ಈ ಪ౳ಕರಣದ ಉಪීಧಗಳ ಅലಯย౵ ಅವ౽ಶ ඛೕലದ ෴โඃ

ฃ೧෷ ෴โඃ ಇತರ ౽ඞඛನ ಅലಯย౵ ๿ಡมದ ನറವัಗืකದง ಇದ౪ฉ

ಅโಗัಡ ෇ಧಕ฿ಗತಕౙದಲ౵:

ಅಲ౵ං ಪฏൡ, ಅಂಥ ಅಪฃಧಗಳย౵ ಒಳತಂലฆವ ൤คಡ, ಬല౥, ಮൡ౨

ඈಡವඝ౬ ๸ർಯ ෥ലದ ෬ว ฃ೧ಡ ಅವ౽ಶ ඛೕಡತಕౙൿ౪.

(2) ಈ ಪ౳ಕರಣದ ಅലಯย౵ನ ಅಪฃಧಗಳ ฃ೧ತೕಸౙರ฿ದ ෮ತ౨, ಹൡ౨ ๬เರ

งඩ෵ ಅಥ฿ ಒಳತಂലฆವ ൤คಡಯ ๕ಕಡ ಐವತ౨ರ๠ౣ, ಇโಗಳย౵ ෴โൿ

ກ೑౞ೕ ಅದ౾ౙಂತ ಕല෫෵ರದ ಕඛಷ౤ ෮ತ౨ ಮൡ౨ ෩ವൡ౨ ๬เರ งඩ෵ ಅಥ฿

ಒಳತಂലฆವ ൤คಡಯ ๕ಕಡ ඞฃ ಐವತ౨ರ๠ౣ, ಇโಗಳย౵ ෴โൿ ກ೑౞ೕ

ಅದ౾ౙಂತ ກ೉౞ರದ ಗคಷ౤ ෮ತ౨ಃౙ ಒಳಪഖౣ, ඛಯ෦ಸಬ๾ർൿൿ ಆಜರತಕౙൿ౪.

xx xx xx

ಅඝ๰೉-III

[ಪ౳ಕರಣ 7ඝ౬ ඣೕല]

ಸರಀಗಳ තซಃ෸ ಅಲ౵ ಅಥ฿ ๳ๅಗಳ තซಃ෸ ಅಲ౵ ಎಂൿ

ಪคಗ൐ಸ෎౽ದ ಚഖವഔಃಗำಅಥ฿ ವ౲ವ๻ರಗำ

ಆತನ

ಉඅ౲ೕಗದ

ಕ౳ಮದย౵

ಅಥ฿

ಅದಃౙ

๸ීඌ๭ඈ൤

ಒಬ౯

ಉඅ౲ೕಜ෵ಂದ ಉඅ౲ೕಗർತඛಡ ಒದಜ๯ವ ๳ๅಗำ.

2. ತ൞ౙಲದย౵ ೦คಯย౵ฆವ ෴โඃ ౽ඞඛನ ಅലಯย౵ ๬౩ඪತ฿ಜฆವ

෴โඃ ක౲෴ಲಯ ಅಥ฿ ක౲෴ඌಕರಣโ ಒದಜ๯ವ ๳ๅಗำ.

3. (ಎ) ๸ಸ൬ ಸದಸ౲คಂದ, ฃಜ౲ ๎ಸನ ಸොಗಳ ಸದಸ౲คಂದ, ඵೈ෵ൟಗಳ

ಸದಸ౲คಂದ, ඬರಸොಗಳ ಸದಸ౲คಂದ, ಮൡ౨ ಇತರ ಸ౩ัೕಯ ඩ౳ඌ౽ರಗಳ ಸದಸ౲คಂದ

චರๆค๯ವ ಪ౳౽ಯბಗำ;

(෈) ๸เඋನದ ಉಪීಧಗัಡ ಅඝಞಣ฿ಜ ಆ ๬ಮಥ౲ბದย౵ ෴โඃ

๾ං౫ಯඝ౬ ຄಂൽฆವ ෴โඃ ವ౲౾౨෵ಂದ චರๆค๯ವ ಕತბವ౲ಗำ; ಅಥ฿

(๭) ಃಂದ౳ ಸ౽ბರ ಅಥ฿ ಒಂൿ ฃಜ౲ ಸ౽ბರ ಅಥ฿ ಸ౩ัೕಯ ඩ౳ඌ౽ರൽಂದ

๬౩ඪತ฿ಜฆವ ಒಂൿ ๸๲౩ಯย౵ ಒಬ౯ ෨ಖ౲ಸ౩කಜฆವ ಅಥ฿ ಒಬ౯ ಸದಸ౲කಜฆವ

ಅಥ฿ ಒಬ౯ ඛඃბಶಕකಜฆವ ಮൡ౨ ಈ ಘಡದ ඩ౳ฏಭತำ౶เಃಯ ෨ನ౬ ಒಬ౯

ಉඅ౲ೕಜ ಎಂൿ ಪคූเತකಗൽฆವ, ෴โඃ ವ౲౾౨෵ಂದ චರๆค๯ವ ಕತბವ౲ಗำ.

4. ෪ತನ ๬ಛ൐ಃಯඝ౬ ಒಳತಂഽ൤, ಅಂತ౲౾౳෺, ಶವ๸๬ౙರ, ೉൞ಛರ,

ಅಥ฿ ಶ฿ಛರದ ๳ๅಗำ.

5. ේ෦ಯ ෥ฃಟ ಮൡ౨ ಅඝ๰೉ IIರ ಘലಃ 5ರ ಘಡ (෈)ಡ ಒಳಪಟౣಂ൤

ಕಟౣಡದ ෥ฃಟ.

6. มಟค, ෍ഔౣಂ಩ ಮൡ౨ ೪ಜඝ౬ ຄರൡಪല๭ದ ಕ౳෥ಹბ ಃ౵ೕ෨ಗำ.

7.ಸರಀಗำ ූರತඅಳಡ ಪ౳ๆ๏ಸඃ, ූರತದ ຄರಜನ ಒಂൿ ಸ౩ಳൽಂದ

ූರತದ ຄರಜನ ಮ൧౨ಂൿ ಸ౩ಳಃౙ ಅಂಥ ಸರಀಗಳ තซಃ.

8. (ಎ) ඃ๏ೕಯ ಬಳಃಛಜ ൟೕฆๅ෴ಞโದಃౙ ෨ಂ೉ತ฿ಜ, ෴โඃ ವ౲౾౨ಡ

ಉಛ౳൐ತ ಸರಀಗಳ තซಃ;

(෈) ූರತದ ຄರಜನ ෩ಲ ීದคඛಂದ ಸರಀಗำ ರ฿ච෴ದ ඦತರ, ಆದฉ

ඃ๏ೕಯ ಬಳಃಛಜ ൟೕฆๅ෴ಞโದಃౙ ෨ಂ೉ತ฿ಜ, ಸರಀಗಳ ๬౷ಮ౲ದ ದ๬౨ๆ೩ಗಳ

๼ಂಬರಹದ ෩ಲಕ ರ฿චർರඛಂದ ෴โඃ ಇತರ ವ౲౾౨ಡ ಸರಀಗಳ තซಃ.

เವರൕ 1-ಘലಃ 2ರ ಉං౪ೕಶಗัಛಜ, “ක౲෴ಲಯ” ಎඝ౬ವ ಪದ ೧ม౵

ක౲෴ಲಯ, ಉಚ౞ ක౲෴ಲಯ ಮൡ౨ ಸ่ೕბಚ౞ ක౲෴ಲಯವඝ౬ ಒಳತำ౶โൿ.

เವರൕ 2.- ಘലಃ 8ರ ಉං౪ೕಶಗัಛಜ, “ಉಛ౳൐ತ ಸರಀಗำ” ಎಂಬ ಪർವั෷

๭ೕ෥๯ಂಕಗಳ ಅඌඛಯಮ, 1962ರย౵ (1962ರ ಄ಂದ౳ ಅඌඛಯಮ 52) ಇದಃౙ

ඛೕಡมಜฆವ ಅಥბವච౬ೕ ຄಂൽರತಕౙൿ౪.

xx xx xx

KARNATAKA LEGISLATIVE ASSEMBLY

SIXTEENTH LEGISLATIVE ASSEMBLY

FIRST SESSION

(Adjourned Meeting)

THE KARNATAKA GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023.

(LA Bill No. 06 of 2023)

A Bill further to amend the Karnataka Goods and Services Tax Act, 2017.

Whereas, it is expedient further to amend the Karnataka Goods and

Services Tax Act, 2017 (Karnataka Act 27 of 2017), for the purpose hereinafter

appearing;

Be it enacted by the Karnataka State Legislature in the Seventy-fourth 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, 2023.

(2) Save as otherwise provided, the provisions of this Act shall come into force

on such date as the Government of Karnataka may, by notification in the Official

Gazette, appoint.

2. Amendment of section 10.- In the Karnataka Goods and Services Tax

Act, 2017(Karnataka Act 27 of 2017) (hereinafter referred to as the principal Act),

in section 10,-

(a) in sub-section (2), in clause (d), the words "goods or", shall be

omitted; and

(b) in sub-section (2A), in clause (c), the words "goods or", shall be

omitted.

3. Amendment of section 16.- In section 16 of the principal Act, in sub-

section (2),-

(i) in the second proviso, for the words "added to his output tax liability,

along with interest thereon", the words and figures "paid by him along

with interest payable under section 50", shall be substituted; and

(ii) in the third proviso, after the words "made by him", the words "to the

supplier", shall be inserted.

4. Amendment of section 17.- In section 17 of the principal Act,-

(a) in sub-section (3), in the Explanation, for the words and figure "except

those specified in paragraph 5 of the said Schedule", the following shall

be substituted, namely:—

"except,—

(i) the value of activities or transactions specified in paragraph

5 of the said Schedule; and

(ii) the value of such activities or transactions as may be

prescribed in respect of clause (a) of paragraph 8 of the said

Schedule.";

(b) in sub-section (5), after clause (f), the following clause shall be inserted,

namely:—

"(fa) goods or services or both received by a taxable person, which

are used or intended to be used for activities relating to his

obligations under corporate social responsibility referred to in

section 135 of the Companies Act, 2013 (Central Act 18 of

2013);".

5. Amendment of section 23.- In section 23 of the principal Act, for sub-

section (2), the following sub-section shall be substituted and shall be deemed to

have been substituted with effect from the 1^st day of July, 2017, namely:—

"(2) Notwithstanding anything to the contrary contained in sub-

section (1) of section 22 or section 24, the Government may, on the

recommendations of the Council, by notification, subject to such

conditions and restrictions as may be specified therein, specify the

category of persons who may be exempted from obtaining registration

under this Act.".

6. Amendment of section 30.- In section 30 of the principal Act, in sub-

section (1),-

(a) for the words "the prescribed manner within thirty days from the date

of service of the cancellation order:", the words "such manner, within

such time and subject to such conditions and restrictions, as may be

prescribed." shall be substituted; and

(b) the proviso shall be omitted.

7. Amendment of section 37.- In section 37 of the principal Act, after sub-

section (4), the following sub-section shall be inserted, namely:—

"(5) A registered person shall not be allowed to furnish the details

of outward supplies under sub-section (1), for a tax period after the

expiry of a period of three years from the due date of furnishing the said

details:

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 for a tax period under sub-section

(1), even after the expiry of the said period of three years from the due date

of furnishing the said details.".

8. Amendment of section 39.- In section 39 of the principal Act, after sub-

section (10), the following sub-section shall be inserted, namely:—

"(11) A registered person shall not be allowed to furnish a return

for a tax period after the expiry of a period of three years from the due

date of furnishing the said return:

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 for a tax period, even after the

expiry of the said period of three years from the due date of furnishing

the said return.”.

9. Amendment of section 44.- Section 44 of the principal Act shall be

renumbered as sub-section (1) thereof, and after sub-section (1), as so renumbered,

the following sub-section shall be inserted, namely:—

"(2) A registered person shall not be allowed to furnish an annual return

under sub-section (1), for a financial year after the expiry of a period of

three years from the due date of furnishing the said annual return:

Provided that the Government may, on the recommendations of

the Council, by notification, and subject to such conditions and

restrictions as may be specified therein, allow a registered person or a

class of registered persons to furnish an annual return for a financial

year under sub-section (1), even after the expiry of the said period of

three years from the due date of furnishing the said annual return."

10. Amendment of section 52.- In section 52 of the principal Act, after sub-

section (14), the following sub-section shall be inserted, namely:—

"(15) The operator shall not be allowed to furnish a statement under sub-

section (4) after the expiry of a period of three years from the due date

of furnishing the said statement:

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 an operator or a class of operators to

furnish a statement under sub-section (4), even after the expiry of the

said period of three years from the due date of furnishing the said

statement."

11. Amendment of section 54.- In section 54 of the principal Act, in sub-

section (6), the words "excluding the amount of input tax credit provisionally

accepted," shall be omitted.

12. Amendment of section 56.- In section 56 of the principal Act, for the

words "from the date immediately after the expiry of sixty days from the date of

receipt of application under the said sub-section till the date of refund of such tax",

the words "for the period of delay beyond sixty days from the date of receipt of such

application till the date of refund of such tax, to be computed in such manner and

subject to such conditions and restrictions as may be prescribed", shall be

substituted.

13. Amendment of section 62.- In section 62 of the principal Act, in sub-

section (2),—

(a) for the words "thirty days", the words "sixty days" shall be substituted;

and

(b) the following proviso shall be inserted, at the end namely:—

"Provided that, where the registered person fails to furnish a

valid return within sixty days of the service of the assessment order

under sub-section (1), he may furnish the same within a further period

of sixty days on payment of an additional late fee of one hundred rupees

for each day of delay beyond sixty days of the service of the said

assessment order and in case he furnishes valid return within such

extended period, the said assessment order shall be deemed to have

been withdrawn, but the liability to pay interest under sub-section (1)

of section 50 or to pay late fee under section 47 shall continue."

14. Amendment of section 109.- For section 109 of the principal Act, the

following shall be substituted, namely:-

“109. Constitution of Appellate Tribunal and Benches thereof.-

Subject to the provisions of this Chapter, the Goods and Services Tax

Tribunal constituted under the Central Goods and Services Tax Act,

2017 shall be the Appellate Tribunal for hearing appeals against the

orders passed by the Appellate Authority or the Revisional Authority

under this Act.”

15. Omission of section 110.- Section 110 of the principal Act shall be

omitted.

16. Omission of section 114.- Section 114 of the principal Act shall be

omitted.

17. Amendment of section 117.- In section 117 of the principal Act,

(a)

in sub-section (1), for the words “State Bench or Area Benches”, the

words “State Benches”, shall be substituted;

(b)

in sub-section (5),

(i) in clause (a), for the words “State Bench or Area Benches”,

the words “State Benches”, shall be substituted;

(ii) in clause (b), for the words “State Bench or Area Benches”,

the words “State Benches”, shall be substituted.

18. Amendment of section 118.- In section 118 of the principal Act, in sub-

section (1), in clause (a), for the words “National Bench or Regional Benches”, the

words “Principal Bench”, shall be substituted.

19. Amendment of section 119.-In section 119 of the principal Act, in sub-

section (1),-

(a) for the words “National Bench or Regional Benches” the words

“Principal Bench”, shall be substituted;

(b) for the words “State Bench or Area Benches”, the words “State Benches”

shall be substituted;

20. Amendment of section 122.- In section 122 of the principal Act, after

sub-section (1A),the following sub-section shall be inserted, namely:—

"(1B) Any electronic commerce operator who—

(i) allows a supply of goods or services or both through it by an

unregistered person other than a person exempted from

registration by a notification issued under this Act to make such

supply;

(ii) allows an inter-State supply of goods or services or both through

it by a person who is not eligible to make such inter-State supply;

(iii) fails to furnish the correct details in the statement to be

furnished under sub-section (4), of section 52 of any outward

supply of goods effected through it by a person exempted from

obtaining registration under this Act,

shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent

to the amount of tax involved had such supply been made by a registered person

other than a person paying tax under section 10, whichever is higher.".

21. Amendment of section 132.- In section 132 of the principal Act, in sub-

section (1),—

(a) clauses (g) and (j) shall be omitted;

(b) in clause (l), (i) for the words, brackets and letters "clauses (a) to (k)", the

words, brackets and letters "clauses (a) to (f) and clauses (h), (i) and (k)"

shall be substituted;

letter" an offence specified in clause (b)," shall be substituted;

(d) in item (iv), the words, brackets and letters "or clause (g) or clause (j)",

shall be omitted.

22. Amendment of section 138. -In section 138 of the principal Act,-

(a) in sub-section (1), in the first proviso,—

(i) for clause (a), the following clause shall be substituted, namely:—

"(a) a person who has been allowed to compound once in respect

of any of the offences specified in clauses (a) to (f), (h), (i) and

(l) of sub-section (1), of section 132;";

(ii) clause (b), shall be omitted;

(iii) for clause (c), the following clause shall be substituted, namely:—

"(c) a person who has been accused of committing an offence

under clause (b), of sub-section (1), of section 132;";

(iv) clause (e), shall be omitted;

(b) in sub-section (2), for the words "ten thousand rupees or fifty per cent. of

the tax involved, whichever is higher, and the maximum amount not being

less than thirty thousand rupees or one hundred and fifty per cent. of the

tax, whichever is higher", the words "twenty-five per cent. of the tax involved

and the maximum amount not being more than one hundred percent of the

tax involved", shall be substituted.

23. Retrospective exemption to certain activities and transactions in

Schedule III to the principal Act.- (1) In Schedule III to the principal Act,

paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide section 31 of

Karnataka Act 3 of 2019) shall be deemed to have been inserted therein with effect

from the 1st day of July, 2017.

(2) No refund shall be made of all the tax which has been collected, but which

would not have been so collected, had sub-section (1) been in force at all material

times.

STATEMENT OF OBJECTS AND REASONS

The Karnataka Goods and Services Tax Act, 2017 was enacted to make a

provision for levy and collection of tax on intra-State supply of goods or services or

both by the Government of Karnataka.

2. However, the new tax regime had faced certain difficulties. In order to

overcome the difficulties, it is proposed to amend the Karnataka Goods and

Services Tax Act, 2017(Karnataka Act No. 27 of 2017).

3. The proposed Karnataka Goods and Services Tax (Amendment) Bill, 2023,

inter alia, provides for the following, namely:-

(1) Clause (d) of sub-section (2) and Clause (c) of sub-section (2A) in section

10 of the KGST Act is being amended so as to remove the restriction

imposed on registered persons engaged in supplying goods through

electronic commerce operators from opting to pay tax under the

Composition Levy.

(2) Second and third provisos to sub-section (2) of section 16 of the KGST

Act are being amended to align the said sub-section with the return

filing system provided in the said Act.

(3) Explanation to sub-section (3) of section 17 of the KGST Act is being

amended so as to restrict availment of input tax credit in respect of

certain transactions specified in para 8(a) of Schedule III of the said

Act, as may be prescribed, by including the value of such transactions

in the value of exempt supply.

Further, sub-section (5) of said section is also being amended so as to

provide that input tax credit shall not be available in respect of goods

or services or both received by a taxable person, which are used or

intended to be used for activities relating to his obligations under

corporate social responsibility referred to in section 135 of the

Companies Act, 2013.

(4) Sub-section (1) and sub-section (2) of section 23 of the KGST Act are

being amended, with retrospective effect from 01st July, 2017, so as

to provide that persons for compulsory registration in terms of

subsection (1) of section 22 and section 24 of the Act need not register

if exempt under sub section (1) of section 23.

(5) A new sub-section (5) in section 37 of the KGST Act is being inserted

so as to provide a time limit up to which the details of out ward

supplies under sub-section (1) of the said section for a tax period can

be furnished by a registered person. Further, it also seeks to provide

an enabling provision for extension of the said time limit, subject to

certain conditions and restrictions, for a registered person or a class

of registered persons.

(6) A new sub-section (11) in section 39 of the KGST Act is being inserted

so as to provide a time limit upto which the return for a tax period can

be furnished by a registered person. Further, it also seeks to provide

an enabling provision for extension of the said time limit, subject to

certain conditions and restrictions, for a registered person or a class

of registered persons.

(7) A new sub-section (2) in section 44 of the KGST Act is being inserted

so as to provide a time limit upto which the annual return under sub-

section (1) of the said section for a financial year can be furnished by

a registered person. Further, it also seeks to provide an enabling

provision for extension of the said time limit, subject to certain

conditions and restrictions, for a registered person or a class of

registered persons.

(8) A new sub-section (15) in section 52 of the KGST Act is being inserted

so as to provide a time limit upto which the statement under sub-

section (4) of the said section for a month can be furnished by an

electronic commerce operator. Further, it seeks to provide an enabling

provision for extension of the said time limit, subject to certain

conditions and restrictions, for an electronic commerce operator or a

class of electronic commerce operators.

(9) Sub-section (6) of section 54 of the KGST Act is being amended so as

to remove the reference to the provisionally accepted input tax credit

to align the same with the present scheme of availment of self-assessed

input tax credit as per sub-section (1) of section 41 of the said Act.

(10) Section 56 of the KGST Act is being amended so as to provide for an

enabling provision to prescribe manner of computation of period of

delay for calculation of interest on delayed refunds.

(11) Section 109 of the KGST Act is being amended to designate the GST

Appellate Tribunal constituted under the provisions of the Central

Goods and Services Tax Act to be the Appellate Tribunal for the

purposes of KGST Act also and to re-designate area benches as State

benches under section 117 of the KGST Act.

(12) A new sub-section (1B) in section 122 of the KGST Act is being

inserted so as to provide for penal provisions applicable to Electronic

Commerce Operators in case of contravention of provisions relating to

supplies of goods made through them by unregistered persons or

composition taxpayers.

(13) Sub-section (1) of section 132 of the KGST Act is being amended so

as to decriminalize offences specified in clause (g) and (j) of the said

sub-section and to increase the monetary threshold for launching

prosecution for the offences under the said Act from one hundred lakh

rupees to two hundred lakh rupees, except for the offences related to

issuance of invoices without supply of goods or services or both.

(14) First proviso to sub-section (1) of section 138 of the KGST Act is being

amended so as to simplify the language of clause (a), to omit clause (b)

and to substitute the clause (c) of said proviso so as to exclude the

persons involved in offences relating to issuance of invoices without

supply of goods or services or both from the option of compounding of

the offences under the said Act. It further seeks to amend sub-section

(2) so as to rationalize the amount for compounding of various offences

by reducing the minimum as well as maximum amount for

compounding.

(15) Schedule III of the KGST Act is being amended to give retrospective

applicability to Para 7, 8 (a) and 8 (b) of the said Schedule, with effect

from 1st July, 2017, so as to treat the activities/ transactions

mentioned in the said paragraphs as neither supply of goods nor

supply of services. It is also being clarified that where the tax has

already been paid in respect of such transactions/ activities during the

period from 01st July, 2017 to 31st January, 2019, no refund of such

tax paid shall be available.

Hence, the Bill.

FINANCIAL MEMORANDUM

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

MEMORANDUM REGARDING DELEGATED LEGISLATION

Clause 4

Clause 4 seeks to amend the explanation in sub-section (3) of

section 17 of the Karnataka Goods and Services Tax Act, to

empower the State Government to prescribe for excluding certain

values of supply of warehouse goods to any person before the

clearance for home consumption from the value of exempted

supply for calculation of ineligible input tax credit.

Clause 5

Clause 5 proposes to substitute, with retrospective effect from 1^st

July, 2017, sub-section (2) of Section 23of the Karnataka Goods

and Services Tax Act to give over-riding effect of this provision over

sub-section (1) of Section 22and Section 24 in respect of those

persons who are notified from obtaining registration under the

KGST Act.

Clause 6

Clause 6 proposes to empower the State Government to prescribe

the time limit and the conditions and restrictions for the registered

person whose registration has been cancelled by the proper officer

on his own motion to apply for revocation of cancellation of

registration, by amending sub-section (1) of section 30 of the

Karnataka Goods and Services Tax Act.

Clause 7

Clause 7 proposes to insert sub-section (5) to Section 37

empowering the State Government to notify, along with the

conditions and restrictions, a registered person or a class of

registered persons to furnish the details of outward supplies for a

tax period under sub-section (1) of Section 37 even after the expiry

of three years from the due date of furnishing the said details.

Clause 8

Clause 8 proposes to insert sub-section (11) in Section 39of the

Karnataka Goods and Services Tax Act to empower the State

Government to notify, along with the conditions and restrictions,

a registered person or a class of registered persons to furnish the

return for a tax period even after the expiry of three years from the

due date of furnishing the said return.

Clause 9

Clause 9 proposes to insert sub-section (2) in Section 44 of the

Karnataka Goods and Services Tax Act, to empower the State

Government to notify, along with the conditions and restrictions,

a registered person or a class of registered persons to furnish the

annual return for a financial year even after the expiry of three

years from the due date of furnishing the said annual return.

Clause 10

Clause 10 proposes to insert sub-section (15) in Section 52 of the

Karnataka Goods and Services Tax Act, to empower the State

Government to notify, along with the conditions and restrictions,

a registered person or a class of registered persons collecting tax

at source under Section 52 to furnish the statement under sub-

section (4) of the said section even after the expiry of three years

from the due date of furnishing the said statement.

Clause 12

Clause 12 proposes to empower the State Government to prescribe

the manner and conditions and restrictions for computation of

interest payable under Section 56 for the refund delayed beyond

sixty days from the date of receipt of application for refund.

SIDDARAMAIAH

Chief Minister

M.K. VISHALAKSHI

Secretary

Karnataka Legislative Assembly

ANNEXURE

EXTRACT FROM THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017

(KARNATAKA ACT NO.27 OF 2017)

XXX

10. Composition levy.-

XXX

(2) The registered person shall be eligible to opt under sub-section (1), if,-

(a) save as provided in sub-section (1), he is not engaged in the supply of

services;

(b) he is not engaged in making any supply of goods or services which are

not leviable to tax under this Act;

services;

(d) he is not engaged in making any supply of goods or services through an

electronic commerce operator who is required to collect tax at source under section

52;

XXX

(2A) Notwithstanding anything to the contrary contained in this Act, but

subject to the provisions of sub-sections (3) and (4) of section 9, a registered person,

not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose

aggregate turnover in the preceding financial year did not exceed fifty lakh rupees,

may opt to pay, in lieu of the tax payable by him under sub-section (1) of section

9, an amount of tax calculated at such rate as may be prescribed, but not exceeding

three per cent. of the turnover in the State, if he is not–

(a) engaged in making any supply of goods or services which are not leviable

to tax under this Act;

(b) engaged in making any inter-State outward supplies of goods or services;

commerce operator who is required to collect tax at source under section 52;

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.”

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

(d) he has furnished the return under section 39:

Provided that where the goods against an invoice are received in lots or

instalments, the registered person shall be entitled to take credit upon receipt of

the last lot or instalment:

Provided further that where a recipient fails to pay to the supplier of goods or

services or both, other than the supplies on which tax is payable on reverse charge

basis, the amount towards the value of supply along with tax payable thereon

within a period of one hundred and eighty days from the date of issue of invoice by

the supplier, an amount equal to the input tax credit availed by the recipient shall

be added to his output tax liability, along with interest thereon, in such manner as

may be prescribed:

Provided also that the recipient shall be entitled to avail of the credit of input

tax on payment made by him of the amount towards the value of supply of goods

or services or both along with tax payable thereon.

XXX

17. Apportionment of credit and blocked credits.-

XXX

(3) The value of exempt supply under sub-section (2) shall be such as may

be prescribed, and shall include supplies on which the recipient is liable to pay tax

on reverse charge basis, transactions in securities, sale of land and, subject to

clause (b) of paragraph 5 of Schedule II, sale of building.

Explanation.- For the purposes of this sub-section, the expression value of

exempt supply‘‘ shall not include the value of activities or transactions specified in

Schedule III, except those specified in paragraph 5 of the said Schedule.

XXX

(5) Notwithstanding anything contained in sub-section (1) of section 16 and

subsection (1) of section 18, input tax credit shall not be available in respect of the

following, namely:-

XXX

(f) goods or services or both received by a non-resident taxable person except on

goods imported by him;

XXX

23. Persons not liable for registration.- (1) The following persons shall not

be liable to registration, namely:––

(a) any person engaged exclusively in the business of supplying goods or

services or both that are not liable to tax or wholly exempt from tax under

this Act or under the Integrated Goods and Services Tax Act;

(b) an agriculturist, to the extent of supply of produce out of cultivation of

land.

(2) The Government may, on the recommendations of the Council, by

notification, specify the category of persons who may be exempted from obtaining

registration under this Act.

XXX

30. Revocation of cancellation of registration.- (1) Subject to such

conditions as may be prescribed, any registered person, whose registration is

cancelled by the proper officer on his own motion, may apply to such officer for

revocation of cancellation of the registration in the prescribed manner within thirty

days from the date of service of the cancellation order.

Provided that, such period may, on sufficient cause being shown and for

reasons to be recorded in writing, be extended,-

XXX

37. Furnishing details of outward supplies.-

XXX

(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.

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.

XXX

39. Furnishing of returns.-

XXX

(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 or the details of outward

supplies under subsection (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.

XXX

44. Annual return.- Every registered person, other than an Input Service

Distributor, a person paying tax under section 51 or section 52, a casual taxable

person and a non-resident taxable person shall furnish an annual return which

may include a self certified reconciliation statement, reconciling the value of

supplies declared in the return 58 furnished for the financial year, with the audited

annual financial statement for every financial year electronically, within such time

and in such form and in such manner as may be prescribed:

Provided that the Commissioner may, on the recommendations of the

Council, by notification, exempt any class of registred persons from filling annual

return under this section:

Provided further that nothing contained in this section shall apply to any

department of the Central Government or a State Government or a local authority,

whose books of account are subject to audit by the Comptroller and Auditor-

General of India or an auditor appointed for auditing the accounts of local

authorities under any law for the time being in force.

XXX

52. Collection of tax at source.-

XXX

(14) Any person who fails to furnish the information required by the notice

served under sub-section (12) shall, without prejudice to any action that may be

taken under section 122, be liable to a penalty which may extend to twenty-five

thousand rupees.

Explanation.— For the purposes of this section, the expression concerned

supplier shall mean the supplier of goods or services or both making supplies

through the operator.

XXX

54. Refund of tax.-

XXX

(6) Notwithstanding anything contained in sub-section (5), the proper officer

may, in the case of any claim for refund on account of zero-rated supply of goods

or services or both made by registered persons, other than such category of

registered persons as may be notified by the Government on the recommendations

of the Council, refund on a provisional basis, ninety per cent. of the total amount

so claimed, excluding the amount of input tax credit provisionally accepted, in such

manner and subject to such conditions, limitations and safeguards as may be

prescribed and thereafter make an order under sub-section (5) for final settlement

of the refund claim after due verification of documents furnished by the applicant.

XXX

56. Interest on delayed refunds.- If any tax ordered to be refunded under

subsection (5) of section 54 to any applicant is not refunded within sixty days from

the date of receipt of application under sub-section (1) of that section, interest at

such rate not exceeding six per cent. as may be specified in the notification issued

by the Government on the recommendations of the Council shall be payable in

respect of such refund from the date immediately after the expiry of sixty days from

the date of receipt of application under the said sub-section till the date of refund

of such tax:

Provided that where any claim of refund arises from an order passed by an

adjudicating authority or Appellate Authority or Appellate Tribunal or court which

has attained finality and the same is not refunded within sixty days from the date

of receipt of application filed consequent to such order, interest at such rate not

exceeding nine per cent. as may be notified by the Government on the

recommendations of the Council shall be payable in respect of such refund from

the date immediately after the expiry of sixty days from the date of receipt of

application till the date of refund.

Explanation.––For

the

purposes

this

section, where any order of refund is made by an Appellate Authority, Appellate

Tribunal or any court against an order of the proper officer under sub-section (5)

of section 54, the order passed by the Appellate Authority, Appellate Tribunal or by

the court shall be deemed to be an order passed under the said sub-section (5).

XXX

62. Assessment of non-filers of returns.- (1) Notwithstanding anything to

the contrary contained in section 73 or section 74, where a registered person fails

to furnish the return under section 39 or section 45, even after the service of a

notice under section 46, the proper officer may proceed to assess the tax liability

of the said person to the best of his judgement taking into account all the relevant

material which is available or which he has gathered and issue an assessment

order within a period of five years from the date specified under section 44 for

furnishing of the annual return for the financial year to which the tax not paid

relates.

(2) Where the registered person furnishes a valid return within thirty days of

the service of the assessment order under sub-section (1), the said assessment

order shall be deemed to have been withdrawn but the liability for payment of

interest under sub-section (1) of section 50 or for payment of late fee under section

47 shall continue.

XXX

109. Appellate Tribunal and Benches thereof.- (1) Subject to the provisions

of this Chapter, the Goods and Services Tax Tribunal constituted under the Central

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

against the orders passed by the Appellate Authority or the Revisional Authority

under this Act.

(2) The constitution and jurisdiction of the State Bench and the Area Benches

located in the State shall be in accordance with the provisions of section 109 of the

Central Goods and Services Tax Act or the rules made thereunder.

110. President and Members of Appellate Tribunal, their qualification,

appointment, conditions of service, etc.- The qualifications, appointment, salary

and allowances, terms of office, resignation and removal of the President and

Members of the State Bench and Area Benches shall be in accordance with the

provisions of section 110 of the Central Goods and Services Tax Act.

XXX

114. Financial and administrative powers of State President.- The State

President shall exercise such financial and administrative powers over the State

Bench and Area Benches of the Appellate Tribunal in a State, as may be prescribed:

Provided that the State President shall have the authority to delegate such

of his financial and administrative powers as he may think fit to any other Member

or any officer of the State Bench or Area Benches, subject to the condition that

such Member or officer shall, while exercising such delegated powers, continue to

act under the direction, control and supervision of the State President.

XXX

117. Appeal to High Court.- (1) Any person aggrieved by any order passed

by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to

the High Court and the High Court may admit such appeal, if it is satisfied that

the case involves a substantial question of law.

(2) An appeal under sub-section (1) shall be filed within a period of one

hundred and eighty days from the date on which the order appealed against is

received by the aggrieved person and it shall be in such form, verified in such

manner as may be prescribed:

Provided that the High Court may entertain an appeal after the expiry of the

said period if it is satisfied that there was sufficient cause for not filing it within

such period.

(3) Where the High Court is satisfied that a substantial question of law is

involved in any case, it shall formulate that question and the appeal shall be heard

only on the question so formulated, and the respondents shall, at the hearing of

the appeal, be allowed to argue that the case does not involve such question:

Provided that nothing in this sub-section shall be deemed to take away or

abridge the power of the court to hear, for reasons to be recorded, the appeal on

any other substantial question of law not formulated by it, if it is satisfied that the

case involves such question.

(4) The High Court shall decide the question of law so formulated and deliver

such judgment thereon containing the grounds on which such decision is founded

and may award such cost as it deems fit.

(5) The High Court may determine any issue which–

(a) has not been determined by the State Bench or Area Benches; or

(b) has been wrongly determined by the State Bench or Area Benches, by

reason of a decision on such question of law as herein referred to in

subsection (3).

XXX

118. Appeal to Supreme Court.- (1) An appeal shall lie to the Supreme

Court-

(a) from any order passed by the National Bench or Regional Benches of the

Appellate Tribunal;

XXX

119. Sums due to be paid notwithstanding appeal etc.- Notwithstanding

that an appeal has been preferred to the High Court or the Supreme Court, sums

due to the Government as a result of an order passed by the National or Regional

Benches of the Appellate Tribunal under sub-section (1) of section 113 or an order

passed by the State Bench or Area Benches of the Appellate Tribunal under sub-

section (1) of section 113 or an order passed by the High Court under section 117,

as the case may be, shall be payable in accordance with the order so passed.

XXX

122. Penalty for certain offences.-

XXX

(1A) Any person who retains the benefit of a transaction covered under

clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such

transaction is conducted, shall be liable to a penalty of an amount equivalent to

the tax evaded or input tax credit availed of or passed on.

XXX

132. Punishment for certain offences.- (1) Whoever commits, or causes to

commit and retain the benefits arising out of, any of the following offences,

namely:—

(a) supplies any goods or services or both without issue of any invoice, in

violation of the provisions of this Act or the rules made thereunder, with the

intention to evade tax;

(b) issues any invoice or bill without supply of goods or services or both in

violation of the provisions of this Act, or the rules made thereunder leading to

wrongful availment or utilisation of input tax credit or refund of tax;

fraudulently avails input tax credit without any invoice or bill;

(d) collects any amount as tax but fails to pay the same to the Government

beyond a period of three months from the date on which such payment becomes

due;

(e) evades tax, or fraudulently obtains refund and where such offence is not

covered under clauses (a) to (d);

(f) falsifies or substitutes financial records or produces fake accounts or

documents or furnishes any false information with an intention to evade payment

of tax due under this Act;

(g) obstructs or prevents any officer in the discharge of his duties under this

Act;

(h) acquires possession of, or in any way concerns himself in transporting,

removing, depositing, keeping, concealing, supplying, purchasing or in any other

manner deals with, any goods which he knows or has reasons to believe are liable

to confiscation under this Act or the rules made thereunder;

(i) receives or is in any way concerned with the supply of, or in any other

manner deals with any supply of services which he knows or has reasons to believe

are in contravention of any provisions of this Act or the rules made thereunder;

(j) tampers with or destroys any material evidence or documents;

(k) fails to supply any information which he is required to supply under this

Act or the rules made thereunder or (unless with a reasonable belief, the burden of

proving which shall be upon him, that the information supplied by him is true)

supplies false information; or

(l) attempts to commit, or abets the commission of any of the offences

mentioned in clauses (a) to (k) of this section,

shall be punishable––

(i)

in cases where the amount of tax evaded or the amount of input

tax credit wrongly availed or utilised or the amount of refund

wrongly

taken

exceeds

five

hundred

lakh

rupees,

with

imprisonment for a term which may extend to five years and with

fine;

(ii) in cases where the amount of tax evaded or the amount of input

tax credit wrongly availed or utilised or the amount of refund

wrongly taken exceeds two hundred lakh rupees but does not

exceed five hundred lakh rupees, with imprisonment for a term

which may extend to three years and with fine;

(iii) in the case of any other offence where the amount of tax evaded or

the amount of input tax credit wrongly availed or utilised or the

amount of refund wrongly taken exceeds one hundred lakh rupees

but does not exceed two hundred lakh rupees, with imprisonment

for a term which may extend to one year and with fine;

(iv) in cases where he commits or abets the commission of an offence

specified in clause (f) or clause (g) or clause (j), he shall be 108

punishable with imprisonment for a term which may extend to six

months or with fine or with both.

XXX

138. Compounding of offences.- (1) Any offence under this Act may, either

before or after the institution of prosecution, be compounded by the Commissioner

on payment, by the person accused of the offence, to the Central Government or

the State Government, as the case may be, of such compounding amount in such

manner as may be prescribed:

Provided that nothing contained in this section shall apply to –

(a) a person who has been allowed to compound once in respect of any of

the offences specified in clauses (a) to (f) of sub-section (1) of section

132 and the offences specified in clause (l) which are relatable to

offences specified in clauses (a) to (f) of the said sub-section;

(b) a person who has been allowed to compound once in respect of any

offence, other than those in clause (a), under this Act or under the

provisions of any State Goods and Services Tax Act or the Central

Goods and Services Tax Act or the Union Territory Goods and Services

Tax Act or the Integrated Goods and Services Tax Act in respect of

supplies of value exceeding one crore rupees;

Act which is also an offence under any other law for the time being in

force;

(d) a person who has been convicted for an offence under this Act by a

court;

(e) a person who has been accused of committing an offence specified in

clause (g) or clause (j) or clause (k) of sub-section (1) of section 132;

and

(f) any other class of persons or offences as may be prescribed:

Provided further that any compounding allowed under the provisions of this

section shall not affect the proceedings, if any, instituted under any other law:

Provided also that compounding shall be allowed only after making payment

of tax, interest and penalty involved in such offences.

(2) The amount for compounding of offences under this section shall be such

as may be prescribed, subject to the minimum amount not being less than ten

thousand rupees or fifty per cent. of the tax involved, whichever is higher, and the

maximum amount not being less than thirty thousand rupees or one hundred and

fifty per cent. of the tax, whichever is higher.

XXX

SCHEDULE III

[See section 7]

ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A

SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

1. Services by an employee to the employer in the course of or in relation to his

employment.

2. Services by any court or Tribunal established under any law for the time being

in force.

3. (a) the functions performed by the Members of Parliament, Members of State

Legislature, Members of Panchayats, Members of Municipalities and Members of

other local authorities;

(b) the duties performed by any person who holds any post in pursuance of the

provisions of the Constitution in that capacity; or

in a body established by the Central Government or a State Government or local

authority and who is not deemed as an employee before the commencement of this

clause.

4. Services of funeral, burial, crematorium or mortuary including transportation of

the deceased.

5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of

building.

6. Actionable claims, other than lottery, betting and gambling.

7. Supply of goods from a place outside India to another place outside India without

such goods entering into India.

8. (a) Supply of warehoused goods to any person before clearance for home

consumption;

(b) Supply of goods by the consignee to any other person, by endorsement of

documents of title to the goods, after the goods have been dispatched from the

port of origin located outside India but before clearance for home consumption.

Explanation 1.- For the purposes of paragraph 2, the term court includes District

Court, High Court and Supreme Court.

Explanation 2.- For the purposes of paragraph 8, the expression warehoused

goods shall have the same meaning as assigned to it in the Customs Act, 1962

(Central Act 52 of 1962)

XXX

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