(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
ºÀ¢£ÁgÀ£Éà «zsÁ£À¸À¨sÉ
ªÉÆzÀ®£Éà C¢üªÉñÀ£À
(ªÀÄÄAzÀĪÀgÉzÀ G¥ÀªÉñÀ£À)
ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ คಡ ඛಧბರൕ (ൟൿ౪ಪല) เඒಯಕ, 2023
(2023gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-09)
ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ คಡ ඛಧბರൕ ಅඌඛಯಮ, 1957ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല
ಡฤ ಒಂൿ เඒಯಕ.
ಇย ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ คಡ
ඛಧბರൕ ಅඌඛಯಮ, 1957ඝ౬ (1957ರ ಕකბಟಕ ಅඌඛಯಮ 35) ಮತ౨ౣ ൟൿ౪ಪല ഴโൿ
ಕ౨฿ಜฆโದคಂದ;
ಇൿ ූರತ ಗಣฃಜದ ಎಪ౭൞౬ಲౙඡ ವಷბದย ಕකბಟಕ ฃಜದ เඋನಡಲൽಂದ
ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย:-
1. ౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ ෮ೕഓฆ
฿ಹನಗಳ คಡ ඛಧბರൕ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2023 ಎಂൿ ಕฉಯತಕౙൿ౪.
(2) ಇൿ ಈ ಁಡศ ೦คಡ ಬರತಕౙൿ౪.
2. ಅඝಯ ൟൿ౪ಪല.- ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ คಡ ඛಧბರൕ
ಅඌඛಯಮ, 1957 (1957ರ ಕකბಟಕ ಅඌඛಯಮ 35)(ಇದರย ಇඝ౬ ෨ಂං ෩ಲ
ಅඌඛಯಮๅಂൿ ಉวೕಸมಜං) ರ ಅඝಯย,-
(1) ූಗ ’ಎ’ ರย,-
(i)
2ඡ
්เನย
“ಅನತಂಡ
౽ช ಗำ”
ಎಂಬ
ಪದಗัಡ
ಬದมಜ
“ಅನತಂಡ ౽ช ಗำ/ ಅಳವലಸมದ ฿ಹನ/ เ๕ಷ ತನರ ฿ಹನ (೧.ಎ.ഔ
ค෴ൟಯඝ౬ ಪഷൽฆವ)” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
(ii) 3ඡ ්เನยನ (1)ඡ ಉಪ්เನ () ಘಡ ಮൡ౨ ಅದಃౙ ීඌದ
ನ෩ൿಗಳඝ౬ ഖౣಡತಕౙൿ౪;
(iii) 8ඡ ්เನ (ಎෆ) ಉಪ්เನย,-
(ಎ) (i) ಘಡದ (2)ඡ ౽อನย “20.00”, ಎಂಬ ಅಂ౾ಗัಡ ಬದมಜ “100.00” ಎಂಬ
ಅಂ౾ಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
¨sÁUÀ – 4ಎ
Part – IVA
, 21
, 2023 (
, 30,
, 1945)
BENGALURU, FRIDAY 21, JULY, 2023 ( ASHADHA, 30, SHAKAVARSHA, 1945)
. 333
No. 333
2
() (ii) ಘಡದ (2)ඡ ౽อನย “80.00”, ಎಂಬ ಅಂ౾ಗัಡ ಬದมಜ “200.00” ಎಂಬ
ಅಂ౾ಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
(2) ෩ಲ ಅඌඛಯಮದ ූಗ ಎ6-ಃౙ ಬದมಜ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪
ಎಂದฉ:-
``ූಗ ಎ6
[3(1)ඡ ಪಕರಣ ඣೕല]
ಸರಀ ฿ಹನದ ಒഓౣฉ ൢಕโ 1500 ౾.ಛಂಗಳඝ౬ ෦ೕคൿ౪ ಆದฉ 12,000 ౾.ಛಂಗಳඝ౬
෦ೕರൽದ౪ฉ, ฿ಹನವඝ౬ ലಡಛಜ ಅಥ฿ ಪൟಫಲ౽ౙಜ ಬಳൟ౨ರย ಅಥ฿ ಬಳಸൽರย, ಅಂಥ
ಸರಀ ฿ಹನಗัಛಜ ත൏ბವඌ คಡ
ನ
ಒ
฿ಹನಗಳ ವಗბ
ಸರಀ
฿ಹನಗಳ
ಒഓౣฉ
ൢಕโ 1500
౾.ಛಂಗಳඝ౬
෦ೕคದ౪ฉ
ಮൡ౨ 2000
౾.ಛಂಗಳඝ౬
෦ೕರൽದ౪ฉ
ง.ಗಳย
ಸರಀ
฿ಹನಗಳ
ಒഓౣฉ
ൢಕโ 2000
౾.ಛಂಗಳඝ౬
෦ೕคದ౪ฉ
ಮൡ౨ 3000
౾.ಛಂಗಳඝ౬
෦ೕರൽದ౪ฉ
ง.ಗಳย
ಸರಀ
฿ಹನಗಳ
ಒഓౣฉ
ൢಕโ 3000
౾.ಛಂಗಳඝ౬
෦ೕคದ౪ฉ
ಮൡ౨ 5500
౾.ಛಂಗಳඝ౬
෦ೕರൽದ౪ฉ
ง.ಗಳย
ಸರಀ
฿ಹನಗಳ
ಒഓౣฉ
ൢಕโ 5500
౾.ಛಂಗಳඝ౬
෦ೕคದ౪ฉ
ಮൡ౨ 7500
౾.ಛಂಗಳඝ౬
෦ೕರൽದ౪ฉ
ง.ಗಳย
ಸರಀ
฿ಹನಗಳ
ಒഓౣฉ
ൢಕโ 7500
౾.ಛಂಗಳඝ౬
෦ೕคದ౪ฉ
ಮൡ౨ 9500
౾.ಛಂಗಳඝ౬
෦ೕರൽದ౪ฉ
ง.ಗಳย
ಸರಀ
฿ಹನಗಳ
ಒഓౣฉ
ൢಕโ 9500
౾.ಛಂಗಳඝ౬
෦ೕคದ౪ฉ
ಮൡ౨ 12000
౾.ಛಂಗಳඝ౬
෦ೕರൽದ౪ฉ
ง.ಗಳย
1
2
3
4
5
6
7
8
ಎ.
ຄಸ
฿ಹನಗಳ
ඣೕಂದಯ
ಸಮಯದย
20,000
30,000
40,000
60,000
80,000
1,00,000
.
฿ಹನโ
ಈಛಗศ
ඣೕಂದ
෴ಜൿ౪ ಮൡ౨
ඣೕಂದಯ
ൟಂಗัඛಂದ
ಅದರ ವಯ౺
1.
2 ವಷბಗำ
෦ೕคದ౪ย
18,600
27,900
37,200
55,800
74,400
93,000
2.
2 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
3 ವಷბಗำ
෦ೕคರൽದ౪ย
17,400
26,400
35,400
53,400
71,400
89,400
3.
3 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
4 ವಷბಗำ
෦ೕคರൽದ౪ย
16,200
24,900
33,600
51,000
68,400
85,800
4.
4 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
5 ವಷბಗำ
෦ೕคರൽದ౪ย
15,000
23,400
31,800
48,600
65,400
82,200
5.
5 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
6 ವಷბಗಳඝ౬
෦ೕคರൽದ౪ย
13,800
21,900
30,000
46,200
62,400
78,600
6.
6 ವಷბಗಳඝ౬
෦ೕคൿ౪ ಆದฉ
7 ವಷბಗำ
෦ೕคರൽದ౪ย
12,800
20,600
28,400
44,200
59,600
75,200
3
7.
7 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
8 ವಷბಗำ
෦ೕคರൽದ౪ย
11,800
19,300
26,800
42,200
56,800
71,800
8.
8 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
9 ವಷბಗำ
෦ೕคರൽದ౪ย
10,800
18,000
25,200
40,200
54,000
68,400
9.
9 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
10 ವಷბಗำ
෦ೕคರൽದ౪ย
9,800
16,700
23,600
38,200
51,200
65,000
10.
10 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
11 ವಷბಗำ
෦ೕคರൽದ౪ย
9,000
15,600
22,200
36,600
48,600
61,800
11.
11 ವಷბಗಳඝ౬
෦ೕคൿ౪ ಆದฉ
12 ವಷბಗಳඝ౬
෦ೕคರൽದ౪ย
8,200
14,500
20,800
35,000
46,000
58,600
12.
12 ವಷბಗಳඝ౬
෦ೕคൿ౪ ಆದฉ
13 ವಷბಗಳඝ౬
෦ೕคರൽದ౪ย
7,400
13,400
19,400
33,400
43,400
55,400
13.
13 ವಷბಗಳඝ౬
෦ೕคൿ౪ ಆದฉ
14 ವಷბಗಳඝ౬
෦ೕคರൽದ౪ย
6,600
12,300
18,000
31,800
40,800
52,200
14.
14 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
15 ವಷბಗಳඝ౬
෦ೕคರൽದ౪ย
5,800
11,200
16,600
30,200
38,200
49,000
15.
15 ವಷბಗಳඝ౬
෦ೕคದ౪ย
5,000
10,100
15,200
28,600
35,600
45,800
“
(3) ෩ಲ ಅඌඛಯಮದ ූಗ ಎ8-ರ ಬದมಜ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
ූಗ-ಎ8
[3(1)ඡ ಪಕರಣ ඣೕല]
ฃಜದ ຄರಡ ඣೕಂದ෴ಜฆವ ಮൡ౨ ෮ೕഓฆ ฿ಹನಗಳ ಅඌඛಯಮ, 1988 (1988ರ
಄ಂದ ಅඌඛಯಮ, 59) ರ 88ඡ ಪಕರಣದ (9)ඡ ಉಪ ಪಕರಣದ ෬ฉಡ ඛೕಡมದ ಪ෦ბಟౣඝ౬
ຄಂൽฆವโಗಳඝ౬ ຄರൡಪലದ ෮ೕഓฆ ౽්ಗัಡ ත൏ბವඌ คಡ.
ಕ.
.
฿ಹನಗಳ ವಗბ
ว 10 ಲౘ งඩಗಳඝ౬
෦ೕคฆವ ಆದฉ 15 ಲౘ
งඩಗಳඝ౬ ෦ೕರൽฆವ
฿ಹನಗัಡ
ว 15 ಲౘ
งඩಗಳඝ౬
෦ೕคฆವ ฿ಹನಗัಡ
ಎ.
ຄಸ ฿ಹನಗಳ ඣೕಂದಯ
ಸಮಯದย
฿ಹನಗಳ วಯ 9%
฿ಹನಗಳ วಯ
15%
.
฿ಹನโ ಈಛಗศ ඣೕಂದ෴ಜದ౪ฉ,
ඣೕಂದಯ ൟಂಗัඛಂದ ಅದರ
ಅವඌ:
ಎ ಘಡದലಯย เඌವ
ත൏ბವඌ คಡಯ
๕ಕറ฿ฆ
ಎ ಘಡದലಯย
เඌವ ත൏ბವඌ
คಡಯ ๕ಕറ฿ฆ
1.
2 ವಷბಗัಡ ෦ೕರൽฆವย
93%
93%
2.
2 ವಷბಗำ ෦ೕคದ, ಆದฉ 3 ವಷბಗัಡ
෦ೕರൽฆವย
87%
87%
4
3.
3 ವಷბಗำ ෦ೕคದ, ಆದฉ 4 ವಷბಗัಡ
෦ೕರൽฆವย
81%
81%
4.
4 ವಷბಗำ ෦ೕคದ, ಆದฉ 5 ವಷბಗัಡ
෦ೕರൽฆವย
75%
75%
5.
5 ವಷბಗำ ෦ೕคದ, ಆದฉ 6 ವಷბಗัಡ
෦ೕರൽฆವย
69%
69%
6.
6 ವಷბಗำ ෦ೕคದ, ಆದฉ 7 ವಷბಗัಡ
෦ೕರൽฆವย
64%
64%
7.
7 ವಷბಗำ ෦ೕคದ, ಆದฉ 8 ವಷბಗัಡ
෦ೕರൽฆವย
59%
59%
8.
8 ವಷბಗำ ෦ೕคದ, ಆದฉ 9 ವಷბಗัಡ
෦ೕರൽฆವย
54%
54%
9.
9 ವಷბಗำ ෦ೕคದ, ಆದฉ 10 ವಷბಗัಡ
෦ೕರൽฆವย
49%
49%
10.
10 ವಷბಗำ ෦ೕคದ, ಆದฉ 11 ವಷბಗัಡ
෦ೕರൽฆವย
45%
45%
11.
11 ವಷბಗำ ෦ೕคದ, ಆದฉ 12 ವಷბಗัಡ
෦ೕರൽฆವย
41%
41%
12
12 ವಷბಗำ ෦ೕคದ, ಆದฉ 13 ವಷბಗัಡ
෦ೕರൽฆವย
37%
37%
13.
13 ವಷბಗำ ෦ೕคದ, ಆದฉ 14 ವಷბಗัಡ
෦ೕರൽฆವย
33%
33%
14.
14 ವಷბಗำ ෦ೕคದ, ಆದฉ 15 ವಷბಗัಡ
෦ೕರൽฆವย
29%
29%
15.
15 ವಷბಗำ ෦ೕคฆವย
25%
25%
ഔಪ౭ಗำ:
(1) ෴ವ ฿ಹನಗಳ ීಧದย, 2012ರ ಏඪฯ 1ඡ ൽකಂಕ౾ౙಂತ ෮ದฤ คಡ
౾ൿ౪, ಆದฉ ർಯ ಡมಗൽದ౪ย, ಅಂಥ คಡಯඝ౬ ඈಡದ ౾ಂൽಡ ಅಂಥ ൽකಂಕಃౙ
෮ದฤ ೈย౨ಯยದ౪ ದರಗಳย ಗಸತಕౙൿ౪.
(2) ನ ಕකბಟಕ ಉಚ ක෴ಲಯโ คഡ ಅ೧ბ . 33654/2012ರย ඛೕലฆವ ൽකಂಕ:
08.10.2012ರ ತನ౬ ಆඃಶದย ಎರഴ ಉൡಗಳย คಡ ඩವൟโದ౽ౙಜ ೪ฃൟಯඝ౬ ඛೕലං:
෮ದಲ ಉತඝ౬ 31.12.2012ರ ෨ಂ ඩವൟಸಬർಜං ಟ ಎರಡඡ ಉತඝ౬ 31.03.2013ರ ෨ಂ
ඩವൟಸಬർಜං. ಈ ค෴ಯൟ 01.04.2012ಁౙ ෮ದศ ඣೕಂർತ฿ದ ฿ಹನಗัಡ ತ
අฉತ౨ං.
(3) ಒಂൿ ෮ೕഓฆ ฿ಹನದ ීಧದย ฿ಹನದ ว ಎಂದฉ:-
(ಎ)
ූರತದย ತ෴ฃದ ฿ಹನದ ීಧದย ฿ಹನದ ತ෴ರಕඛಂർಗยೕ ಅಥ฿
฿ඩค ඛೕലದ, ಕකბಟಕ ฃಜದย ർಯ ಡತಕౙ ಅಬ౽ค ಂಕ, ಅඌಕರ ಅಥ฿ ಉಪಕರ,
ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಇ൞ൽಗಳඝ౬ ಒಳತಂಡ ಖคೕൽ ಪഔౣಯನ౷ಯ ฿ಹನದ ว; ಮൡ౨
()
ූರತಃౙ ಆಮർದ ෮ೕഓฆ ฿ಹನದ ීಧದย, ತ෴ฃದ ಸ౩ಳವඝ౬ ಗಣචಡ
ಡൿಆಳඃ, ฿ಹನವඝ౬ ಆಮൿ ലಆำ฿ಗ ಆಞವ ಒഖౣ ว, ಎಂದฉ, ಆಮൿ ರර౨ ಸರಀಗಳ
เವರಪഔౣ ಅಥ฿ ಅಂಥ ದ౨ๆ೧ನย ಂಬರಹ ലඈ ಮൡ౨ ೕ ಂಕಗಳ ಅඌඛಯಮ,
1962ರലಯย ಡ ಕರඛಧბರൕ ಡมದ, เඌದ ೕ ಂಕ, ലದ ಗൕ ലಡಯ ๅಚಗำ
ಮൡ౨ ೕ ಂಕಗಳ ಇมಒಂದ ಅಥ฿ ෴โඃ ಇತರ ಇมಒಂದ เඌದ ກೋವค ಂಕ/
ඈಡโ ෴โർದง ಇದ౪ย ಅโಗิ คඈ ಅโಗಳ ෬ว เඌಸมದ ಇತರ คಡಗำ".
(4) ෩ಲ ಅඌඛಯಮದ ූಗ 5-ರ ಬದมಜ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
5
``ූಗ 5
[7 (3)ඡ ಪಕರಣ ඣೕല]
ූಗ ಎ6ರ ಅലಯย ත൏ბವඌ คಡಯඝ౬ ർಯ ಡมದ, 1500 ౾.ಛಂ ಗัಡ ෦ೕคದ
ಆದฉ 12000 ౾.ಛಂ.ಗัಡ ෦ೕರದ ಒഖౣ ൢಕವඝ౬ ຄಂൽฆವ ಸರಀ ฿ಹನಗัಛಜ
ಮฆඩವൟ ಆೕಷಕ
ನ
ಒ
฿ಹನಗಳ
ವಗბ
1500
౾.ಛಂಗಳඝ౬
෦ೕคದ ಆದฉ
2000
౾.ಛಂಗಳඝ౬
෦ೕರದ ಒഖౣ
ൢಕವඝ౬
ຄಂൽฆವ
ಸರಀ
฿ಹನಗำ
ง.ಗำ
฿ಹನಗัಡ
2000
౾.ಛಂಗಳ
ඝ౬ ෦ೕคದ
ಆದฉ 3000
౾.ಛಂಗಳ
ඝ౬ ෦ೕರದ
ಒഖౣ
ൢಕವඝ౬
ຄಂൽฆವ
ಸರಀ
฿ಹನಗำ
ง.ಗำ
3000
౾.ಛಂಗಳ
ඝ౬ ෦ೕคದ
ಆದฉ 5500
౾.ಛಂಗಳ
ඝ౬ ෦ೕರದ
ಒഖౣ
ൢಕವඝ౬
ຄಂൽฆವ
ಸರಀ
฿ಹನಗำ
ง.ಗำ
5500
౾.ಛಂಗಳ
ඝ౬ ෦ೕคದ
ಆದฉ 7500
౾.ಛಂಗಳ
ඝ౬ ෦ೕರದ
ಒഖౣ
ൢಕವඝ౬
ຄಂൽฆವ
ಸರಀ
฿ಹನಗำ
ง.ಗำ
7500
౾.ಛಂಗಳ
ඝ౬ ෦ೕคದ
ಆದฉ 9500
౾.ಛಂಗಳ
ඝ౬ ෦ೕರದ
ಒഖౣ
ൢಕವඝ౬
ຄಂൽฆವ
ಸರಀ
฿ಹನಗำ
ง.ಗำ
9500
౾.ಛಂಗಳ
ඝ౬ ෦ೕคದ
ಆದฉ 12000
౾.ಛಂಗಳ
ඝ౬ ෦ೕರದ
ಒഖౣ
ൢಕವඝ౬
ຄಂൽฆವ
ಸರಀ
฿ಹನಗำ
ง.ಗำ
1
2
3
4
5
6
7
8
1.
1 ವಷბඅಳಡ
18,600
27,900
37,200
55,800
74,400
93,000
2.
1 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
2 ವಷბಗำ
෦ೕคರൽದ౪ย
17,400
26,400
35,400
53,400
71,400
89,400
3.
2 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
3 ವಷბಗำ
෦ೕคರൽದ౪ย
16,200
24,900
33,600
51,000
68,400
85,800
4.
3 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
4 ವಷბಗำ
෦ೕคರൽದ౪ย
15,000
23,400
31,800
48,600
65,400
82,200
5.
4 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
5 ವಷბಗಳඝ౬
෦ೕคರൽದ౪ย
13,800
21,900
30,000
46,200
62,400
78,600
6.
5 ವಷბಗಳඝ౬
෦ೕคൿ౪ ಆದฉ
6 ವಷბಗำ
෦ೕคರൽದ౪ย
12,800
20,600
28,400
44,200
59,600
75,200
7.
6 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
7 ವಷბಗำ
෦ೕคರൽದ౪ย
11,800
19,300
26,800
42,200
56,800
71,800
8.
7 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
8 ವಷბಗำ
෦ೕคರൽದ౪ย
10,800
18,000
25,200
40,200
54,000
68,400
9.
8 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
9 ವಷბಗำ
෦ೕคರൽದ౪ย
9,800
16,700
23,600
38,200
51,200
65,000
10.
9 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
10 ವಷბಗำ
෦ೕคರൽದ౪ย
9,000
15,600
22,200
36,600
48,600
61,800
11.
10 ವಷბಗಳඝ౬
෦ೕคൿ౪ ಆದฉ
11 ವಷბಗಳඝ౬
෦ೕคರൽದ౪ย
8,200
14,500
20,800
35,000
46,000
58,600
12.
11 ವಷბಗಳඝ౬
෦ೕคൿ౪ ಆದฉ
12 ವಷბಗಳඝ౬
෦ೕคರൽದ౪ย
7,400
13,400
19,400
33,400
43,400
55,400
6
13.
12 ವಷბಗಳඝ౬
෦ೕคൿ౪ ಆದฉ
13 ವಷბಗಳඝ౬
෦ೕคರൽದ౪ย
6,600
12,300
18,000
31,800
40,800
52,200
14.
13 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
14 ವಷბಗಳඝ౬
෦ೕคರൽದ౪ย
5,800
11,200
16,600
30,200
38,200
49,000
15.
14 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
15 ವಷბಗಳඝ౬
෦ೕคರൽದ౪ย
4,200
9,000
13,800
27,000
33,000
42,600
16.
15 ෦ೕคದ౪ย
ಇಲ
ಇಲ
ಇಲ
ಇಲ
ಇಲ
ಇಲ
(5) ෩ಲ ಅඌඛಯಮದ ූಗ 7-ರ ಬದมಜ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“ූಗ 7
(7 (3)ඡ ಪಕರಣವඝ౬ ඣೕല)
10 ಲౘ งඩಗัಡ ෦ೕคದ วಯ ෮ೕഓฆ ౽ ಗัಡ ಮฆඩವൟ ಆೕಷౣಕ
ಕಮ
ಒ
ඣೕಂದಯ ತฆ฿ಯ ฿ಹನಗಳ ಸ౩ะಂತರ ಅಥ฿ ฿ಹನ
ඣೕಂದ ರർ౪ಜದ౪ฉ.
ಮฆඩವൟ ಡ౽ದ
ർಯ ലದ ත൏ბವඌ
คಡಯ ๕ಕറ฿ฆ
1.
ಒಂൿ ವಷბඅಳಡ
93%
2.
1 ವಷბದ ತฆ฿ಯ ಆದฉ 2 ವಷბಗูಳಡ
87%
3.
2 ವಷბದ ತฆ฿ಯ ಆದฉ 3 ವಷბಗูಳಡ
81%
4.
3 ವಷბದ ತฆ฿ಯ ಆದฉ 4 ವಷბಗูಳಡ
75%
5.
4 ವಷბದ ತฆ฿ಯ ಆದฉ 5 ವಷბಗูಳಡ
69%
6.
5 ವಷბದ ತฆ฿ಯ ಆದฉ 6 ವಷბಗูಳಡ
64%
7.
6 ವಷბದ ತฆ฿ಯ ಆದฉ 7 ವಷბಗูಳಡ
59%
8.
7 ವಷბದ ತฆ฿ಯ ಆದฉ 8 ವಷბಗูಳಡ
54%
9.
8 ವಷბದ ತฆ฿ಯ ಆದฉ 9 ವಷბಗูಳಡ
49%
10.
9 ವಷბದ ತฆ฿ಯ ಆದฉ 10 ವಷბಗูಳಡ
45%
11.
10 ವಷბದ ತฆ฿ಯ ಆದฉ 11 ವಷბಗูಳಡ
41%
12.
11 ವಷბದ ತฆ฿ಯ ಆದฉ 12 ವಷბಗูಳಡ
37%
13.
12 ವಷბದ ತฆ฿ಯ ಆದฉ 13 ವಷბಗูಳಡ
33%
14.
13 ವಷბದ ತฆ฿ಯ ಆದฉ 14 ವಷბಗูಳಡ
29%
15.
14 ವಷბದ ತฆ฿ಯ ಆದฉ 15 ವಷბಗูಳಡ
25%
16.
15 ವಷბಗಳ ತฆ฿ಯ
ಏඞ ಇಲ
”
3. ൧ಂದฉಗಳඝ౬ ඛ฿คವ ಅඌ౽ರ.- (1) ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ คಡ (ൟൿ౪ಪല)
ಅඌඛಯಮ, 2023ರ ಉಪීಧಗಳඝ౬ ೦คಡ ತฆ฿ಗ, ෴โඃ ൧ಂದฉಗำ ಉದเದย, ฃಜ
ಸ౽ბರโ, ಸ౽ბค ฃಜಪತದย ಆඃಶವඝ౬ ಪಕഔವ ෩ಲಕ, ಸದค ൧ಂದฉಗಳඝ౬ ඛ฿คವ
ಉං౪ೕಶ౽ౙಜ ಅವಶಕ ಅಥ฿ ಸಮೕತๅಂൿ ಉഴಬฆ๋ಥ ಉಪීಧಗಳඝ౬ ಕย౭ಸಬൿ:
ಪฏൡ, ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2023ರ ಆฏಭದ
ൽකಂಕൽಂದ ಎರഴ ವಷბಗಳ ಅವඌಯඝ౬ ෦ೕคದ ತฆ฿ಯ ෴โඃ ಅಂಥ ಆඃಶವඝ౬
ಡತಕౙದ౪ಲ.
(2) ಉಪಪಕರಣ (1)ರലಯย ലದ ಪൟಂൿ ಆඃಶವඝ౬, ಅದඝ౬ ലದ ತฆ฿ಯ
ಆದౣ ಗච ฃಜ เඋನ ಡಲದ ෨ಂං ലಸತಕౙൿ౪.
7
ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ
2023-24ರ ಆಯವಯ ූಷಣದย ലದ ಪ౨ವಗಳඝ౬ ೦คತัโದ౽ౙಜ
(ಘലಃ 365) ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ คಡ ඛಧბರൕ ಅඌඛಯಮ, 1957ඝ౬
(1957ರ ಕකბಟಕ ಅඌඛಯಮ 35) ൟൿ౪ಪല ഴโൿ ಅವಶಕๅಂൿ ಪคಗಸมಜං.
ಆದ౪คಂದ ಈ เඒಯಕ.
ಆ൮ბಕ ೦ౢಪನ ಪತ
ಪ౨เತ ๎ಸකತಕ ಕಮโ ෴โඃ ກನ ๅಚವඝ౬ ಒಳತಂലฆโൽಲ.
ฃಮยಂಛ ฉല
คಡ ಮൡ౨ ෨ಜฃ ൟ
JA.PÉ. «±Á¯ÁQë
PÁAiÀÄðzÀ²ð
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
8
ಅඝීಧ
ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ คಡ ඛಧბರൕ ಅඌඛಯಮ 1957ರ
(1957ರ ಕකბಟಕ ಅඌඛಯಮ 35ರ) ಉದ౫ೃತ ූಗ
XX XX XX
ಅඝ
ූಗ-ಎ
[3(1)ඡ ಪಕರಣವඝ౬ ඣೕല]
් ಒ
฿ಹನಗಳ ವಗბ
ಛั ൡಂದ ഛฆಗಳඝ౬
೯ೕലฆವ
฿ಹನಗัಛಜ ೖಕ
คಡ
1
2
3
1.಄ಂದ ಸ౽ბರದ ඥಕರฆ ಅಥ฿ ರౘ൏ ಬ౯ಂൽ ಅಥ฿ ฃౣიೕಂತ
ಂಀಗิ คඈ ූರತ ಸ౽ბರದ ౷ಮದยฆವ ವბಜඛಕ
ವಲಯ ಉದಮಗಳ ඥಕರರ ಒഷತನದยฆವ, ವಛბವൕ ෬ว ಕකბಟಕ
ฃಜಃౙ ಅವฆ ತ෮ಂൽಡ ൪ൽฆವ, ಅโಗัಡ ದූბඝರ,
ಈಛಗศ ත൏ბವඌ คಡ ಅಥ฿ ೖಕ ಅಥ฿ ฿ბಕ คಡಯඝ౬
ಇತರ ฃಜಗಳย ಅಥ฿ ಒಁౙಟ ฃಜ ಃ౹ೕತಗಳย ർಯ ലฆವ
෮ೕഓฆ ಕฯ ಗำ (෴ಂൟಕ ಶ౾౨ಯ ෩ಲಕ ಅโಗಳඝ౬
ಎึඅಯฤ ೯ೕലವ ෮ೕഓฆ ౙಟฆಗำ ಮൡ౨ ಕฯ ಗಳඝ౬
คඈ)
ง. න
125.00
2. ಅನತಂಡ ౽ช ಗำ
10.00
3. ೈค ౽ಂഔೕඝ, ೈค ಗಂ൭ಲಯ ฿ಹನ, ೈค ౽෴ბಛರ,
ೈค ౾ඛಋ, ಎಃ౺იೕ ฿ಹನ, ౽ ฿ಹನವඝ౬ ಒಳತಂಡ ಸರಀ
฿ಹನಗำ
(1)
฿ಹನಗಳ ຂฆ ූರโ:
(ಎ)
xxx
()
xxx
()
5500 ಃ೧ಡ ෦ೕคದ ಆದฉ 12000 ಃ೧ಗಳඝ౬ ෦ೕರದ
1800-00
(ല)
12000 ಃ೧ಡ ෦ೕคದ ಆದฉ 15000 ಃ೧ಗಳඝ౬ ෦ೕರದ
2200-00
(ಇ)
15000 ಃ೧ಡ ෦ೕคದ
2200-00
೯ಡ 15000 ಃ೧ಗัಡ
෦ೕคದ ಪൟ 250 ಃ೧ಡ ಅಥ฿
ಅದರ ූಗಃౙ 75-00 งಗำ
(2) ങೖಲฆಗಳඝ౬ ಎึโದ౽ౙಜ ಉಪೕಜವ,
(1)ඡ ඩฃದย ඛൽბಷౣಪലದ ಸರಀ ฿ಹನಗัಡ
ർಯ ಡ౽ದ ກನ
คಡ, ಅದರ ຂฆ ූರದ ಪൟಂൿ
ങೖಲคಛಜ -
ಪൟ 1000 ಃ೧ಗัಡ ಅಥ฿ ಅದರ ූಗಃౙ
ಪฏൡ, ಎರഴ ಅಥ฿ ກೋ ಸರಀ ฿ಹನಗัಡ
ಅඃ
ങೖಲคಡ ಬඌඈ, ಈ ನ ಅലಯย คಡ
เඌಸತಕౙದ౪ಲ
ง. 100-00
XX XX XX
9
8. ಆ෦౬ ಬ౺ಗำ ಮൡ౨ ಌಸಜ ฿ ฿ಹನಗำ:-
(ಎ) xxx
() 5 ಚದರ ෦ೕಟฆಗಳඝ౬ ෦ೕคದ ශೕฑ เ౨ೕಣბ ຄಂൽฆವ, ಆದฉ 6 ಚದರ
෦ೕಟฆಗಳඝ౬ ෦ೕರದ ದಭბದย ಪൟ ಚದರ෦ೕಟคಡ
() 6 ಚದರ ෦ೕಟฆಗಳඝ౬ ෦ೕคದ ශೕฑ เ౨ೕಣბ ຄಂൽฆವ ಆದฉ 9 ಚದರ
෦ೕಟฆಗಳඝ౬ ෦ೕರದ ದಭბದย ಪൟ ಚದರ ෦ೕಟคಡ
(ല) 9 ಚದರ ෦ೕಟฆಗಳඝ౬ ෦ೕคದ ශೕฑ เ౨ೕಣბ ຄಂൽฆವ ಆದฉ 12 ಚದರ
෦ೕಟฆಗಳඝ౬ ෦ೕರದ ದಭბದย ಪൟ ಚದರ ෦ೕಟคಡ
(ಇ) 12 ಚದರ ෦ೕಟฆಗಳඝ౬ ෦ೕคದ ශೕฑ เ౨ೕಣბ ຄಂൽฆವย ಪൟ ಚದರ
෦ೕಟคಡ
(ಎෆ) (i) ๎วಗಳ ಒഷತನದยฆವ ಮൡ౨ ಅಂಥ ๎วಯ ๎ม ಮಕౙಳඝ౬ ಟ
ಬ౯ಂൽಯඝ౬ ಜโದ౽ౙಜ ತ ಉಪೕಜൟ౨ದ౪ฉ ශೕฑ เ౨ೕಣბದ ಪൟ
ಚದರ ෦ೕಟคಡ
(ii) ಇತರ ๏ౘಣ ౩ಗำ ಒഷತನದยฆವ ຄಂൽฆವ ಮൡ౨ ಅಂಥ ๏ౘಣ ౩ಗಳ
เർ൮ბಗಳඝ౬ ಟ ಬ౯ಂൽಯඝ౬ ಜವ ಸฤ฿ಜ ತ
ಉಪೕಜൟ౨ದ౪ฉ, ශೕฑ เ౨ೕಣბದ ಪൟ ಚದರ ෦ೕಟคಡ
(iii) ೈಲක ತರൟ ๎วಗำ ಒഷತನದยฆವ ಮൡ౨ ೈಲක ತರൟ ಸฤ฿ಜ
ತ ಉಪೕಜൟ౨ದ౪ฉ, ශೕฑ เ౨ೕಣბದ ಪൟ ಚದರ ෦ೕಟคಡ
(iv) ජൟಕ, ಅඋൟಕ ๏ౘಣ ಆഴโದ౽ౙಜ ಅಥ฿ ಧბಥბ ಉං౪ೕಶ౽ౙಜ
ಉಪೕಜವ ಮൡ౨ ಡ ದൟ౨ ಕ෦ೕಷನฑ ಅಥ฿ ೈคഔ ಕ෦ೕಷನฑ คಂದ
ಡಂൿ ඣೕಂർತ฿ದ ಮൡ౨ ಮನ౬ൕ ಪഷದ ಅಥ฿ ಕකბಟಕ ಸ౽ბರൽಂದ
ಅඝ෮ೕൽತ฿ದ, උ෦ბಕ ಅಥ฿ ಧბർಯ ౩ಗำ ಒഷತನದยฆವ
ಆ෦౬ ಬ౺ಗำ, ශೕฑ เ౨ೕಣბದ ಪൟ ಚದರ ෦ೕಟคಡ.
800-00
850-00
950-00
1100-00
20-00
80-00
200-00
150-00
XX XX XX
`` ූಗ ಎ6
[3(1)ඡ ಪಕರಣ ඣೕല]
ಸರಀ ฿ಹನದ ಒഓౣฉ ൢಕโ 1500 ౾.ಛಂಗಳඝ౬ ෦ೕคൿ౪ ಆದฉ 5,500 ౾.ಛಂಗಳඝ౬
෦ೕರൽದ౪ฉ, ฿ಹನವඝ౬ ലಡಛಜ ಅಥ฿ ಪൟಫಲ౽ౙಜ ಬಳൟ౨ರย ಅಥ฿ ಬಳಸൽರย, ಅಂಥ
ಸರಀ ฿ಹನಗัಛಜ ಆ೧ೕವ คಡ
ನ
ಒ
฿ಹನಗಳ ವಗბ
1500 ಃ.೧.
෦ೕคದ ಆದฉ
2000 ಃ.೧. ෦ೕರದ
ಒഖౣ ූರ
ຄಂൽฆವ
ಸರಀ ಛൕ
฿ಹನಗัಡ
ง.ಗಳย
2000
ಃ.೧.෦ೕคದ
ಆದฉ 3000
ಃ.೧. ෦ೕರದ
ಒഖౣ ූರ
ຄಂൽฆವ
ಸರಀ ಛൕ
฿ಹನಗัಡ
ง.ಗಳย
3000 ಃ.೧.
෦ೕคದ ಆದฉ
5500 ಃ.೧
෦ೕರದ ಒഖౣ
ූರ
ຄಂൽฆವ
ಸರಀ ಛൕ
฿ಹನಗัಡ
ง.ಗಳย
1
2
3
4
5
ಎ.
ຄಸ ฿ಹನಗಳ ඣೕಂದಯ
ಸಮಯದย
10,000
15,000
20,000
.
฿ಹನโ ಈಛಗศ ඣೕಂದ
෴ಜൿ౪ ಮൡ౨ ඣೕಂದಯ
ൟಂಗัඛಂದ ಅದರ ವಯ౺
10
1.
2 ವಷბಗำ ෦ೕคದ౪ย
9,300
13,950
18,600
2.
2 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 3
ವಷბಗำ ෦ೕคರൽದ౪ย
8,700
13,050
17,400
3.
3 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 4
ವಷბಗำ ෦ೕคರൽದ౪ย
8,100
12,150
16,200
4.
4 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 5
ವಷბಗำ ෦ೕคರൽದ౪ย
7,500
11,250
15,000
5.
5 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 6
ವಷბಗಳඝ౬ ෦ೕคರൽದ౪ย
6,900
10,350
13,800
6.
6 ವಷბಗಳඝ౬ ෦ೕคൿ౪ ಆದฉ 7
ವಷბಗำ ෦ೕคರൽದ౪ย
6,400
9,600
12,800
7.
7 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 8
ವಷბಗำ ෦ೕคರൽದ౪ย
5,900
8,850
11,800
8.
8 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 9
ವಷბಗำ ෦ೕคರൽದ౪ย
5,400
8,100
10,800
9.
9 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 10
ವಷბಗำ ෦ೕคರൽದ౪ย
4,900
7,350
9,800
10.
10 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 11
ವಷბಗำ ෦ೕคರൽದ౪ย
4,500
6,750
9,000
11.
11 ವಷბಗಳඝ౬ ෦ೕคൿ౪ ಆದฉ 12
ವಷბಗಳඝ౬ ෦ೕคರൽದ౪ย
4,100
6,150
8,200
12.
12 ವಷბಗಳඝ౬ ෦ೕคൿ౪ ಆದฉ 13
ವಷბಗಳඝ౬ ෦ೕคರൽದ౪ย
3,700
5,550
7,400
13.
13 ವಷბಗಳඝ౬ ෦ೕคൿ౪ ಆದฉ 14
ವಷბಗಳඝ౬ ෦ೕคರൽದ౪ย
3,300
4,950
6,600
14.
14 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 15
ವಷბಗಳඝ౬ ෦ೕคರൽದ౪ย
2,900
4,350
5,800
15.
15 ವಷბಗಳඝ౬ ෦ೕคದ౪ย
2,500
3,750
5,000
ഔಪ౭ಗำ:
1. 2010ರ ಏඪฯ 1ඡ ൽකಂಕಃౙ ෮ದฤ คಡ ർಯ ౾ൿ౪, ಅದඝ౬ ർಯ
ಡൽฆವ ฿ಹನಗಳ ීಧದย ಅಂಥ คಡಯඝ౬, ෴โർದง ඈಡโ ౾ದ౪ฉ, ಅದರ
ಸ෬ತ฿ಜ ಅಂಥ ൽನದ තವბದย ೈย౨ಯยದ౪ ದರಗಳ ಪ౽ರ ಗಸತಕౙൿ౪.
XX XX XX
11
ූಗ-ಎ8
[3(1)ඡ ಪಕರಣ ඣೕല]
ฃಜದ ຄರಡ ඣೕಂದ෴ಜฆವ ಮൡ౨ ෮ೕഓฆ ฿ಹನಗಳ ಅඌඛಯಮ, 1988 (1988ರ
಄ಂದ ಅඌඛಯಮ, 59) ರ 88ඡ ಪಕರಣದ (9)ඡ ಉಪ ಪಕರಣದ ෬ฉಡ ඛೕಡมದ ಪ෦ბಟౣඝ౬
ຄಂൽฆವโಗಳඝ౬ ຄರൡಪല ಹൽජൿ ಲౘ งඩಗಳ ว ෦ೕคฆವ ෮ೕഓฆ
౽්ಗัಛಜ ත൏ბವඌ คಡ.
ಕ.
.
฿ಹನಗಳ ವಗბ
เඌವ ๕ಕറ฿ฆ คಡ
ಎ.
ຄಸ ฿ಹನಗಳ ඣೕಂದಯ ಸಮಯದย
฿ಹನಗಳ วಯ ๕ಕറ 15
.
฿ಹನโ ಈಛಗศ ඣೕಂದ෴ಜದ౪ฉ, ඣೕಂದಯ
ൟಂಗัඛಂದ ಅದರ ಅವඌ:
ಎ ಘಡದലಯย เඌವ
ත൏ბವඌ คಡಯ ๕ಕറ฿ฆ
1.
2 ವಷბಗัಡ ෦ೕರൽฆವย
93%
2.
2 ವಷბಗำ ෦ೕคದ, ಆದฉ 3 ವಷბಗัಡ ෦ೕರൽฆವย
87%
3.
3 ವಷბಗำ ෦ೕคದ, ಆದฉ 4 ವಷბಗัಡ ෦ೕರൽฆವย
81%
4.
4 ವಷბಗำ ෦ೕคದ, ಆದฉ 5 ವಷბಗัಡ ෦ೕರൽฆವย
75%
5.
5 ವಷბಗำ ෦ೕคದ, ಆದฉ 6 ವಷბಗัಡ ෦ೕರൽฆವย
69%
6.
6 ವಷბಗำ ෦ೕคದ, ಆದฉ 7 ವಷბಗัಡ ෦ೕರൽฆವย
64%
7.
7 ವಷბಗำ ෦ೕคದ, ಆದฉ 8 ವಷბಗัಡ ෦ೕರൽฆವย
59%
8.
8 ವಷბಗำ ෦ೕคದ, ಆದฉ 9 ವಷბಗัಡ ෦ೕರൽฆವย
54%
9.
9 ವಷბಗำ ෦ೕคದ, ಆದฉ 10 ವಷბಗัಡ ෦ೕರൽฆವย
49%
10.
10 ವಷბಗำ ෦ೕคದ, ಆದฉ 11 ವಷბಗัಡ ෦ೕರൽฆವย
45%
11.
11 ವಷბಗำ ෦ೕคದ, ಆದฉ 12 ವಷბಗัಡ ෦ೕರൽฆವย
41%
12.
12 ವಷბಗำ ෦ೕคದ, ಆದฉ 13 ವಷბಗัಡ ෦ೕರൽฆವย
37%
13.
13 ವಷბಗำ ෦ೕคದ, ಆದฉ 14 ವಷბಗัಡ ෦ೕರൽฆವย
33%
14.
14 ವಷბಗำ ෦ೕคದ, ಆದฉ 15 ವಷბಗัಡ ෦ೕರൽฆವย
29%
15.
15 ವಷბಗำ ෦ೕคฆವย
25%
ഔಪ౭ಗำ:
1. 2012ರ ಏඪฯ 1ඡ ൽකಂಕಃౙ ෮ದฤ คಡ ർಯ ౾ൿ౪, ಆದฉ ಅದඝ౬ ർಯ
ಡൽฆವ ฿ಹನಗಳ ීಧದย, ಅಂಥ คಡಯඝ౬, ෴โർದง ඈಡโ ౾ದ౪ฉ, ಅದರ
ಸ෬ತ฿ಜ ಅಂಥ ൽನಁౙ ෮ದฤ ೈย౨ಯยದ౪ ದರಗಳย ಗಸತಕౙൿ౪.
2. ෮ೕഓฆ ฿ಹನದ ීಧದย ฿ಹನದ ว ಎಂದฉ:-
(ಎ) ූರತದย ತ෴ฃದ ฿ಹನದ ීಧย ฿ಹನದ ತ෴ರಕකಗยೕ ಅಥ฿ ലೕಲರකಗยೕ,
ಕකბಟಕ ฃಜದย ർಯ ಡತಕౙ ಅಬ౽ค ಂಕ, ಅඌಕರ ಅಥ฿ ಉಪಕರ, ಸರಀ ಮൡ౨
ๅಗಳ คಡಗำ ಇ൞ൽಗำ ಇโಗಳย ෴โൿ ກฆโඅೕ ಅದඝ౬คඈ ඛೕലದ ಖคೕൽ
ಇඨ ฿ข౺ ಪ౽ರ ฿ಹನದ ว; ಮൡ౨
() ಆಮൿ ലಆಂಡ ෮ೕഓฆ ฿ಹನಃౙ ීಧಪಟౣಂ ຂำโർದฉ, ಅൿ ತ෴ฃದ
ಸ౩ಳವඝ౬ ಗಣචಡ ಡൿಆಳඃ, ฿ಹನವඝ౬ ಆಮൿ ലಆำವย ಭคದ ಒഖౣ ว
ಎಂದฉ, เඌದ ೕ ಂಕ, ಭคದ ಗൕ ലಡಯ ๅಚಗำ ಮൡ౨ ೕ ಂಕಗಳ
ಇมಒ ಅಥ฿ ෴โඃ ಇತರ ಇมಒ ෴โർದง ກೋವค ಂಕವඝ౬/ ඈಡವඝ౬
เඌದ౪ฉ, ಅโಗิ คඈ ಮൡ౨ ಅದರ ෬ว เඌಸมದ ಇತರ คಡಗಳ ಸತ ಆಮൿ ರර౨
ಸರಀಗಳ เವರಪഔౣಯย ಅಥ฿ ಅಂಥ ಇತฉ ದ౨ๆ೧ನย ಂಬರಹ ലඈ ಮൡ౨ ೕ
ಂಕಗಳ ಅඌඛಯಮ, 1962ರ ಅലಯย ಡ ಕರඛಧბರൕ ಡมದ, ෮ೕഓฆ ฿ಹನದ
ಲ.
12
XX XX XX
[ූಗ -5
[7(3)ඡ ಪಕರಣ ඣೕല]
1.4.2007ฏൿ ಅಥ฿ ಆ ತฆ฿ಯ ූಗ ಎ6ರ ಅലಯย ත൏ბವඌ คಡಯඝ౬ ർಯ
ಡมದ, 1500 ౾.ಛಂ ಗัಡ ෦ೕคದ ಆದฉ 5500 ౾.ಛಂ.ಗัಡ ෦ೕರದ ಒഖౣ ൢಕವඝ౬
ຄಂൽฆವ ಸರಀ ฿ಹನಗัಛಜ ಮฆඩವൟ ಆೕಷಕ
ಮฆඩವൟ ಡ౽ದ ත൏ბವඌ คಡಯ ๕ಕറ฿ฆ
ಕ.
.
ඣೕಂದಯ ತฆ฿ಯ ฿ಹನಗಳ
ಸ౩ะಂತರ ಅಥ฿ ฿ಹನದ
ඣೕಂದ ರർ౪ದ ದಭბಗಳย
1500 ౾.ಛಂಗಳඝ౬
෦ೕคದ ಆದฉ 2000
౾.ಛಂಗಳඝ౬ ෦ೕರದ
ಒഖౣ ൢಕವඝ౬
ຄಂൽฆವ ಸರಀ
฿ಹನಗำ
ง.ಗำ
2000 ౾.ಛಂಗಳඝ౬
෦ೕคದ ಮൡ౨ 3000
౾.ಛಂಗಳඝ౬ ෦ೕರದ
ಒഖౣ ฿ಹನ
ൢಕವඝ౬ ຄಂൽฆವ
ಸರಀ ฿ಹನಗำ
ง.ಗำ
3000 ౾.ಛಂಗಳඝ౬
෦ೕคದ ಮൡ౨ 5500
౾.ಛಂಗಳඝ౬ ෦ೕರದ
ಒഖౣ ฿ಹನ
ൢಕವඝ౬ ຄಂൽฆವ
ಸರಀ ฿ಹನಗำ
ง.ಗำ
1
2
3
4
5
1
ಒಂൿ ವಷბದ ಒಳಡ
9300.00
13950.00
18600.00
2
1 ವಷბದ ತฆ฿ಯ ಆದฉ 2
ವಷბಗูಳಡ
8700.00
13050.00
17400.00
3
2 ವಷბದ ತฆ฿ಯ ಆದฉ 3
ವಷბಗูಳಡ
8100.00
12150.00
16200.00
4
3 ವಷბದ ತฆ฿ಯ ಆದฉ 4
ವಷბಗูಳಡ
7500.00
11250.00
15000.00
5
4 ವಷბದ ತฆ฿ಯ ಆದฉ 5
ವಷბಗูಳಡ
6900.00
10350.00
13800.00
6
5 ವಷბದ ತฆ฿ಯ ಆದฉ 6
ವಷბಗูಳಡ
6400.00
9600.00
12800.00
7
6 ವಷბದ ತฆ฿ಯ ಆದฉ 7
ವಷბಗูಳಡ
5900.00
8850.00
11800.00
8
7 ವಷბದ ತฆ฿ಯ ಆದฉ 8
ವಷბಗูಳಡ
5400.00
8100.00
10800.00
9
8 ವಷბದ ತฆ฿ಯ ಆದฉ 9
ವಷბಗูಳಡ
4900.00
7350.00
9800.00
10
9 ವಷბದ ತฆ฿ಯ ಆದฉ 10
ವಷბಗูಳಡ
4500.00
6750.00
9000.00
11
10 ವಷბದ ತฆ฿ಯ ಆದฉ 11
ವಷბಗูಳಡ
4100.00
6150.00
8200.00
12
11 ವಷბದ ತฆ฿ಯ ಆದฉ 12
ವಷბಗูಳಡ
3700.00
5550.00
7400.00
13
12 ವಷბದ ತฆ฿ಯ ಆದฉ
13ವಷბಗูಳಡ
3300.00
4950.00
6600.00
14
13 ವಷბದ ತฆ฿ಯ ಆದฉ
14ವಷბಗูಳಡ
2900.00
4350.00
5800.00
15
14 ವಷბದ ತฆ฿ಯ ಆದฉ 15
ವಷბಗูಳಡ
2500.00
3750.00
5000.00
16
15 ವಷბದ ತฆ฿ಯ
ಇಲ
ಇಲ
ಇಲ
XX XX XX
13
ූಗ 7
(7 (3)ඡ ಪಕರಣವඝ౬ ඣೕല)
15 ಲౘ งඩಗัಡ ෦ೕคದ วಯ ෮ೕഓฆ ౽ ಗัಡ ಮฆඩವൟ ಆೕಷౣಕ
ಕಮ
ಒ
฿ಹನಗಳ ವಗბ
ඩವൟದ ๕ಕറ฿ฆ
คಡ
1.
ಒಂൿ ವಷბඅಳಡ
93%
2.
1 ವಷბದ ತฆ฿ಯ ಆದฉ 2 ವಷბಗูಳಡ
87%
3.
2 ವಷბದ ತฆ฿ಯ ಆದฉ 3 ವಷბಗูಳಡ
81%
4.
3 ವಷბದ ತฆ฿ಯ ಆದฉ 4 ವಷბಗูಳಡ
75%
5.
4 ವಷბದ ತฆ฿ಯ ಆದฉ 5 ವಷბಗูಳಡ
69%
6.
5 ವಷბದ ತฆ฿ಯ ಆದฉ 6 ವಷბಗูಳಡ
64%
7.
6 ವಷბದ ತฆ฿ಯ ಆದฉ 7 ವಷბಗูಳಡ
59%
8.
7 ವಷბದ ತฆ฿ಯ ಆದฉ 8 ವಷბಗูಳಡ
54%
9.
8 ವಷბದ ತฆ฿ಯ ಆದฉ 9 ವಷბಗูಳಡ
49%
10.
9 ವಷბದ ತฆ฿ಯ ಆದฉ 10 ವಷბಗูಳಡ
45%
11.
10 ವಷბದ ತฆ฿ಯ ಆದฉ 11 ವಷბಗูಳಡ
41%
12.
11 ವಷბದ ತฆ฿ಯ ಆದฉ 12 ವಷბಗูಳಡ
37%
13.
12 ವಷბದ ತฆ฿ಯ ಆದฉ 13 ವಷბಗูಳಡ
33%
14.
13 ವಷბದ ತฆ฿ಯ ಆದฉ 14 ವಷბಗูಳಡ
29%
15.
14 ವಷბದ ತฆ฿ಯ ಆದฉ 15 ವಷბಗูಳಡ
25%
16.
15 ವಷბಗಳ ತฆ฿ಯ
ಏඞ ಇಲ
XX XX XX
14
KARNATAKA LEGISLATIVE ASSEMBLY
SIXTEENTH LEGISLATIVE ASSEMBLY
FIRST SESSION
(Adjourned Meeting)
THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) BILL, 2023
(LA Bill No. 09 of 2023)
A Bill further to amend the Karnataka Motor Vehicles Taxation Act, 1957.
Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation
Act, 1957 (Karnataka Act 35 of 1957) 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
Motor Vehicles Taxation (Amendment) Act, 2023.
(2) It shall come into force at once.
2. Amendment of the Schedule.- In the Schedule to the Karnataka Motor
Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as
the Principal Act),-
(1) in Part 'A',-
(i) in item No. 2, for the words "Invalid carriages", the words "invalid
carriages/Adapted vehicle/Divyangjan (availing GST Concession)"
shall be substituted;
(ii) in item 3, in sub-item (1), clause (c) and entries relating thereto shall be
omitted;
(iii) in item No. 8, in sub-item (f),-
(a) in clause (i), in column (2), for the figures "20.00", the
figures “100.00 ” shall be substituted;
(b) in clause (ii), in column (2), for the figures "80.00", the
figures “200.00 ” shall be substituted;
(2) for PART A6 of the Principal Act, the following shall be substituted, namely:-
15
“PART A6
(see section 3(1))
Life time tax for goods vehicles having gross vehicle weight exceeding 1,500
Kgs. But not exceeding 12,000 Kgs. In weight laden, whether used for hire or
reward or not.
Item
No.
Class of Vehicles
Goods
vehicle
having
gross
vehicle
weight
exceeding
1500 Kgs.
And not
exceeding
2000 Kgs.
Rs.
Goods
vehicle
having gross
vehicle
weight
exceeding
2000Kgs.
And not
exceeding
3000Kgs.Rs.
Goods
vehicles
having
gross
vehicle
weight
exceeding
3,000Kgs.
And not
exceeding
5,500Kgs.
Rs.
Goods
vehicles
having
gross
vehicle
weight
exceeding
5,500Kgs.
And not
exceeding
7,500Kgs.
Rs.
Goods
vehicles
having
gross
vehicle
weight
exceeding
7,500Kgs.
And not
exceeding
9,500Kgs.
Rs.
Goods
vehicles
having
gross
vehicle
weight
exceeding
9,500Kgs.
And not
exceeding
12,000Kgs.
Rs.
1
2
3
4
5
6
7
8
A
At the time of
Registration of
New Vehicle
20,000
30,000
40,000
60,000
80,000
1,00,000
B
If the vehicle is
already registered
and its age from
the month of
Registration is:
1
Not more than 2
years
18600
27900
37200
55800
74400
93000
2
More than 2
Years but not
more than 3
Years
17400
26400
35400
53400
71400
89400
3
More than 3
Years but not
more than 4
Years
16200
24900
33600
51000
68400
85800
4
More than 4
Years but not
more than 5
Years
15000
23400
31800
48600
65400
82200
5
More than 5
Years but not
more than 6
Years
13800
21900
30000
46200
62400
78600
6
More than 6
Years but not
more than
7 Years
12800
20600
28400
44200
59600
75200
7
More than 7
Years but not
more than 8
Years
11800
19300
26800
42200
56800
71800
8
More than 8
Years but not
more than 9
Years
10800
18000
25200
40200
54000
68400
16
9
More than 9
Years but not
more than 10
Years
9800
16700
23600
38200
51200
65000
10
More than 10
Years but not
more than 11
Years
9000
15600
22200
36600
48600
61800
11
More than 11
Years but not
more than 12
Years
8200
14500
20800
35000
46000
58600
12
More than 12
Years but not
more than 13
Years
7400
13400
19400
33400
43400
55400
13
More than 13
Years but not
more than 14
Years
6600
12300
18000
31800
40800
52200
14
More than 14
Years but not
more than 15
Years
5800
11200
16600
30200
38200
49000
15
More than 15
years
5000
10100
15200
28600
35600
45800
”
(3) for Part A8 of the Principal Act, the following shall be substituted, namely:-
“PART A8
(see section 3(1))
Life time Tax for Motor Cabs other than those registered out- side the State and
covered with the permit issued under sub-section (9) of section 88 of the Motor
Vehicle Act, 1988 (Central Act 59 of 1988).
Sl
No
Class of vehicles
Cost of the vehicle
which exceeds Rs. 10
Lakhs but does not
exceeding
Rs. 15 Lakhs
Cost of the vehicle
which exceeds Rs. 15
Lakhs
A At the time of Registration of New
Vehicles
9% of the cost of the
vehicle
15% of the cost of the
vehicle
B If the vehicle is already registered and
its age from the month of Registration
is:
Percentage of the Life
Time Tax levied under
Clause A
Percentage of the Life
Time Tax levied under
Clause A
1 Not more than 2 years
93%
93%
2 More than 2 Years but not more than 3
Years
87%
87%
3 More than 3 Years but not more than 4
Years
81%
81%
4 More than 4 Years but not more than 5
Years
75%
75%
5 More than 5 Years but not more than 6
Years
69%
69%
6 More than 6 Years but not more than 7
Years
64%
64%
17
7 More than 7 Years but not more than 8
Years
59%
59%
8 More than 8 Years but not more than 9
Years
54%
54%
9 More than 9 Years but not more than
10 Years
49%
49%
10 More than 10 Years but not more than
11 Years
45%
45%
11 More than 11 Years but not more than
12 Years
41%
41%
12 More than 12 Years but not more than
13 Years
37%
37%
13 More than 13 Years but not more than
14 Years
33%
33%
14 More than 14 Years but not more than
15 Years
29%
29%
15 More than 15 years
25%
25%
Notes:
(1) In respect of vehicles for which tax was due prior to the 1st day of April, 2012,
but has not been paid, such tax shall be collected at the rates prevailing prior
to such day along with the penalty due, if any.
(2) In its order dated 08-10-2012 passed in WP No. 33654-58/2012, the Hon’ble
High Court of Karnataka has granted two installments for payment of the tax:
The first installment is payable before 31-12-2012 and the Second Installment
is payable before 31-03-2013. This concession is available only to vehicles
registered prior to 01-04-2012.
(3) Cost of the vehicle in relation to motor vehicle means,-
(a) In respect of a vehicle manufactured in India, cost of the vehicle as per
the purchase invoice issued either by the manufacturer or by the
dealer of the vehicle including the excise duty, surcharge or cess,
Goods and Services Tax etc., as payable in the State of Karnataka
whichever is higher; and
(b) In respect of an imported motor vehicle, irrespective of its place of
manufacture, the total cost incurred in importing the vehicle, that is
to say, the value of the motor vehicle as endorsed in the Bill of Entry
or such other document and assessed as such under the Customs Act.
1962, together with the Customs Duty levied, freight charges incurred
and other taxes levied thereupon including additional duty or penalty
levied if any, by the Customs Department or any other Department.”
(4) for Part C5 of the Principal Act, the following shall be substituted, namely:-
18
“PART C5
(see section 7(3))
Refund table for goods vehicles having gross vehicle weight exceeding 1,500 Kgs.
But not exceeding 12,000 Kgs. in respect of which lifetime tax is paid under
Part A6
Item
No.
Class of
Vehicles
Goods
vehicle
having
gross
vehicle
weight
exceeding
1500 Kgs.
And not
exceeding
2000 Kgs.
Rs.
Goods
vehicle
having gross
vehicle
weight
exceeding
2000Kgs.
And not
exceeding
3000Kgs.Rs.
Goods
vehicles
having gross
vehicle
weight
exceeding
3,000Kgs.
And not
exceeding
5,500Kgs.
Rs.
Goods
vehicles
having gross
vehicle
weight
exceeding
5,500Kgs.
And not
exceeding
7,500Kgs.
Rs.
Goods
vehicles
having gross
vehicle weight
exceeding
7,500Kgs. And
not exceeding
9,500Kgs. Rs.
Goods
vehicles
having gross
vehicle
weight
exceeding
9,500Kgs.
And not
exceeding
12,000Kgs.
Rs.
1
2
3
4
5
6
7
8
1
Within a year
18600
27900
37200
55800
74400
93000
2
After 1 year but
within 2 years
17400
26400
35400
53400
71400
89400
3
After 2 year but
within 3 years
16200
24900
33600
51000
68400
85800
4
After 3 year but
within 4 years
15000
23400
31800
48600
65400
82200
5
After 4 year
but within 5
years
13800
21900
30000
46200
62400
78600
6
After 5 year
but within 6
years
12800
20600
28400
44200
59600
75200
7
After 6 year but
within 7 years
11800
19300
26800
42200
56800
71800
8
After 7 year
but within 8
years
10800
18000
25200
40200
54000
68400
9
After 8 year
but within 9
years
9800
16700
23600
38200
51200
65000
10 After 9 year
but within 10
years
9000
15600
22200
36600
48600
61800
11 After 10 year
but within 11
years
8200
14500
20800
35000
46000
58600
12 After 11 year
but within
12 years
7400
13400
19400
33400
43400
55400
13 After 12 year
but within
13 years
6600
12300
18000
31800
40800
52200
14 After 13 year
but within 14
years
5800
11200
16600
30200
38200
49000
15 After 14 year
but within 15
years
4200
9000
13800
27000
33000
42600
16 After 15 years
Nil
Nil
Nil
Nil
Nil
Nil
19
(5) for Part C7 of the Principal Act, the following shall be substituted, namely:-
"PART C7
(see section 7(3))
Refund Table for Motor Cab cost of which exceeds Rs 10 Lakhs
Sl. No. If after the registration removal of
vehicles or cancellation of Registration
of vehicle taken place.
Percentage of Life Time
Tax paid to be refunded
1
Within a year
93%
2
After 1 year but within 2 years
87%
3
After 2 year but within 3 years
81%
4
After 3 year but within 4 years
75%
5
After 4 year but within 5 years
69%
6
After 5 year but within 6 years
64%
7
After 6 year but within 7 years
59%
8
After 7 year but within 8 years
54%
9
After 8 year but within 9 years
49%
10
After 9 year but within 10 years
45%
11
After 10 year but within 11 years
41%
12
After 11 year but within 12 years
37%
13
After 12 year but within 13 years
33%
14
After 13 year but within 14 years
29%
15
After 14 year but within 15 years
25%
16
After 15 years
Nil
3. Power to remove difficulty.- (1) If any difficulty arises in giving effect to the
provisions of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023 the State
Government may, by order published in the Official Gazette, make such provisions as
may appear to it be necessary or expedient for the purposes removing difficulty:
Provided that, no such order shall be made after the expiry of a period of two
years from the date of commencement of the Karnataka Motor Vehicles Taxation
(Amendment) Act, 2023.
(2) Every order made under sub-section (1) shall, as soon as after it is made, be
laid before the State Legislature.
20
STATEMENT OF OBJECTS AND REASONS
To give effect to the proposals made in the Budget Speech of 2023-24
(Para No 365) it is considered necessary to amend the Karnataka Motor Vehicles
Taxation Act, 1957, (Karnataka Act No. 35 of 1957)
Hence the Bill.
FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed legislative measure.
RAMALINGA REDDY
Minister for Transport and Muzrai
M.K. VISHALAKSHI
Secretary
Karnataka Legislative Assembly
21
ANNEXURE
Extract of the Karnataka Motor Vehicle Taxation Act, 1957
(Karnataka Act No. 35 of 1957)
XXX
XXX XXX
SCHEDULE
PART A
(See Section 3(1))
Item
No.
Class of Vehicles
Quarterly Tax for
Vehicles fitted with
pneumatic
1
2
3
1
Motor Cycles (including Motor Scooters and Cycles with
attachment of propelling the same by mechanical power) owned
by Central Government Employees or Defence Personnel or
employees of public sector undertakings owned by Government of
India including nationalised banks which are brought with them
to the State of Karnataka on transfer for which lifetime tax, or tax
quarterly or annually, as the case may be, has already been paid
in other states or union territories
Rs. Ps
125.00
2
Invalid carriages
10.00
3
Goods Vehicles including mobile canteen, mobile library van,
mobile workshop, mobile clinic, XRay van, Cash van
(1) Vehicles in weight laden:-
(a) XXX
(b) XXX
(c) Exceeding 5500 kgs.
but not exceeding 12000 kgs.
(d) Exceeding 12000 kgs.
but not exceeding 15000 kgs.
(e) Exceeding 15000 kgs
(2) Additional tax payable in respect of goods vehicles specified in
paragraph (1) used for drawing trailers for each trailer in
weight laden,—
for every 1000 Kgs. or part thereof –
Provided that, two or more goods vehicles shall not be
chargeable under this item in respect of the same trailer.
1800-00
2200-00
2200-00"
plus Rs. 75-00 for
every 250 kgs or part
thereof in excess of
15000 Kgs
Rs. 100-00
XXX
XXX XXX
22
8
Omni buses and private service vehicles:—
(a) x x x
(b) Having floor area exceeding 5 square metres, but not
exceeding 6 square metres, for every square metre
(c) Having floor area exceeding 6 square metres but not
exceeding 9 square metres, for every square metre
(d) Having floor area exceeding 9 square metres but not
exceeding 12 square metres, for every square metre
(e) Having floor area exceeding 12 square metres, for every
square metre
(f) (i) Owned by schools and exclusively used for
conveyance of school children and staff of such
schools, for every square metre of floor area
(ii) Owned by other Educational Institutions and
exclusively used for conveyance of students and staff
of such institutions, for every square metre of floor
area
(iii) Owned by the Driving Training Schools, and exclusively
used for Driving Training, for every square metre of
floor area.
(iv) Omni buses owned by religious or charitable
institutions for imparting moral, spiritual education
or used for charitable purpose, and registered and
recognised as such by Endowment Commissioner or
Charity Commissioner or approved by the
Government of Karnataka, for every square metre of
floor area.
800.00
850.00
950.00
1100.00
20.00
80.00
200.00
150.00
XXX
XXX XXX
PART A6
(See Section 3(1))
Life time tax for goods vehicles having gross vehicle weight exceeding 1,500 Kgs. But not
exceeding 5,500 Kgs. In weight laden, whether used for hire or reward or not.
Item
No.
Class of Vehicles
Goods vehicle
having gross
vehicle weight
exceeding 1500
Kgs. And not
exceeding 2000
Kgs. Rs.
Goods vehicle
having gross
vehicle weight
exceeding
2000Kgs. And not
exceeding
3000Kgs.Rs.
Goods vehicles
having gross
vehicle weight
exceeding
3,000Kgs. And
not exceeding
5,500Kgs.Rs.
1
2
3
4
5
A
At the time of Registration of
New Vehicle
10,000
15,000
20,000
B
If the vehicle is already
registered and its age from the
month of Registration is:
1
Not more than 2 years
9,300
13,950
18,600
2
More than 2 Years but not
more than 3 Years
8,700
13,050
17,400
3
More than 3 Years but not
more than 4 Years
8,100
12,150
16,200
4
More than 4 Years but not
more than 5 Years
7,500
11,250
15,000
5
More than 5 Years but not
more than 6 Years
6,900
10,350
13,800
23
6
More than 6 Years but not
more than 7 Years
6,400
9,600
12,800
7
More than 7 Years but not
more than 8 Years
5,900
8,850
11,800
8
More than 8 Years but not
more than 9 Years
5,400
8,100
10,800
9
More than 9 Years but not
more than 10 Years
4,900
7,350
9,800
10
More than 10 Years but not
more than 11 Years
4,500
6,750
9,000
11
More than 11 Years but not
more than 12 Years
4,100
6,150
8,200
12
More than 12 Years but not
more than 13 Years
3,700
5,550
7,400
13
More than 13 Years but not
more than 14 Years
3,300
4,950
6,600
14
More than 14 Years but not
more than 15 Years
2,900
4,350
5,800
15
More than 15 years
2,500
3,750
5,000
Notes:
1. In respect of vehicles for which tax was due prior to the 1st day of April, 2010, but has
not been paid, such tax shall be collected at the rates prevailing prior to such day along with the
penalty due, if any.
XXX
XXX XXX
Part-A8
(See Section 3 (1))
Lifetime Tax for Motor Cabs the cost of which exceeds Rupees fifteen lakhs other than
those registered outside the State and covered with a permit issued under sub-section (9) of
section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)
Sl. No.
Class of vehicles
Percentage of tax
levied
A.
At the time of Registration of New Vehicles.
15 percent of the cost
of the vehicle
B
If the vehicle is already registered and its age
from the month of Registration is :
Percentage of the life
time tax levied under
Clause A
1
Not more than 2 years
93%
2
More than 2 years but not more than 3 years
87%
3
More than 3 years but not more than 4 years
81%
4
More than 4 years but not more than 5 years
75%
5
More than 5 years but not more than 6 years
69%
6
More than 6 years but not more than 7 years
64%
7
More than 7 years but not more than 8 years
59%
8
More than 8 years but not more than 9 years
54%
9
More than 9 years but not more than 10 years
49%
10
More than 10 years but not more than 11 years
45%
11
More than 11 years but not more than 12 years
41%
12
More than 12 years but not more than 13 years
37%
13
More than 13 years but not more than 14 years
33%
14
More than 14 years but not more than 15 years
29%
15
More than 15 years
25%
Notes :
1. In respect of vehicles for which tax was due prior to the 1st day of April 2012, but has not
been paid, such tax shall be collected at the rates prevailing prior to such day along with
the penalty due, if any.
24
2. Cost of the vehicle in relation to a motor vehicle means; –
(a) In respect of a vehicle manufactured in India, cost of the vehicle as per the
purchase invoice issued either by the manufacturer or by the dealer of the
vehicle including the excise duty, xxx , surcharge or cess Goods and Services
Tax etc., as payable in the State of Karnataka whichever is higher; and
(b) In respect of an imported motor vehicle, irrespective of its place of
manufacture, the total cost incurred in importing the vehicle, that is to say, the
value of the motor vehicle as endorsed in the Bill of Entry or such other
document and assessed as such under the Customs Act 1962, together with
the Customs Duty levied, freight charges incurred and other taxes levied
thereupon including additional duty/penalty levied if any, by the Customs
Department or any other Department.
XXX
XXX XXX
PART C5
(See Section 7(3))
Refund table for goods vehicles having gross vehicle weight exceeding 1,500 Kgs but not exceeding
5,5 00 Kgs in respect of
which life time tax is paid under Part A6 on or after 01-04-2007
Sl.
No.
Percentage of Life Time Tax paid to be refunded
If after the registration removal of
vehicles or cancellation of
Registration of vehicle taken place.
Goods Vehicle
having gross
vehicle weight
exceeding
1500 Kgs and
not exceeding
2000 Kgs Rs.
Goods vehicle
having gross
vehicle weight
exceeding 2000
kgs and not
exceeding 3000
kgs Rs.
Goods vehicle
having gross
vehicle weight
exceeding
3000 kgs and
not exceeding
5500 kgs Rs.
1
2
3
4
5
1
Within a year
9300.00
13950.00
18600.00
2
After 1 year but within 2 years
8700.00
13050.00
17400.00
3
After 2 year but within 3 years
8100.00
12150.00
16200.00
4
After 3 year but within 4 years
7500.00
11250.00
15000.00
5
After 4 year but within 5 years
6900.00
10350.00
13800.00
6
After 5 year but within 6 years
6400.00
9600.00
12800.00
7
After 6 year but within 7 years
5900.00
8850.00
11800.00
8
After 7 year but within 8 years
5400.00
8100.00
10800.00
9
After 8 year but within 9 years
4900.00
7350.00
9800.00
10
After 9 year but within 10 years
4500.00
6750.00
9000.00
11
After 10 year but within 11 years
4100.00
6150.00
8200.00
12
After 11 year but within 12 years
3700.00
5550.00
7400.00
13
After 12 year but within 13 years
3300.00
4950.00
6600.00
14
After 13 year but within 14 years
2900.00
4350.00
5800.00
15
After 14 year but within 15 years
2500.00
3750.00
5000.00
16
After 15 years
Nil
Nil
Nil
XXX
XXX XXX
25
Part - C7
(See Section 7 (3))
Refund table for Motor Cabs cost of 2 [which exceeds Rupees fifteen lakhs
Sl.
No.
Class of vehicles
Percentage of tax paid
1
Within a year
93%
2
After 1 year but within 2 years
87%
3
After 2 year but within 3 years
81%
4
After 3 year but within 4 years
75%
5
After 4 year but within 5 years
69%
6
After 5 year but within 6 years
64%
7
After 6 year but within 7 years
59%
8
After 7 year but within 8 years
54%
9
After 8 year but within 9 years
49%
10
After 9 year but within 10 years
45%
11
After 10 year but within 11 years
41%
12
After 11 year but within 12 years
37%
13
After 12 year but within 13 years
33%
14
After 13 year but within 14 years
29%
15
After 14 year but within 15 years
25%
16
After 15 years
Nil
XXX
XXX XXX
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