(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
ಸൽೕಯ ವವರಗำ ಮൡ౨ ๎ಸನ ರಚච ಸ฿ಲಯ
ಅඌಚච
ಒ: ವ๎ಇ 16 ๎ಸನ 2023, ൽකಂಕ: 01.08.2023
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) เඒಯಕ, 2023 ಇದಃౙ 2023ರ
೩ษ ൟಂಗಳ 29ඡ ൽකಂಕඈൿ ฃಜඩಲರ ಒඪ౭ಡ අฉൟൿ౪, ನ
ൟำವัಃಛಜ
ಇದඝ౬ 2023 ರ ಕකბಟಕ ಅඌඛಯಮ
ಒ: 32 ಎಂ්ർಜ
ಕකბಟಕ ฃಜ ಪತದ เ๕ಷ ಃಯย (ූಗ-IV) ಪಕഔಸಃಂൿ ಆඃ๏ಸมಜං.
2023 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 32
(2023 ರ ಆಗౣ ൟಂಗಳ 01ඡ ൽකಂಕඈൿ ಕකბಟಕ ฃಜಪತದ เ๕ಷ ಃಯย ෮ದฤ
ಪಕಟ฿ಜං)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2023
(2023 ರ ೩ษ ൟಂಗಳ 29ඡ ൽකಂಕඈൿ ฃಜ ඩಲคಂದ ಒඪ౭ಡಯඝ౬ ಪഷಯมಜං)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല
ഴโದ౽ౙಜ ಒಂൿ ಅඌඛಯಮ.
ಇย ಇඝ౬ ෨ಂං ಉഴ ಬฆವ ಉං౪ೕಶಗัಛಜ ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ
คಡ ಅඌඛಯಮ, 2017ඝ౬ (2017ರ ಕකბಟಕ ಅඌඛಯಮ 27) ൟൿ౪ಪല ഴโൿ
ಕ౨฿ಜฆโದคಂದ;
ಇൿ ූರತ ಗಣฃಜದ ಎಪ౭ತ౨කಲౙඡ ವಷბದย ಕකბಟಕ ฃಜ เඋನ
ಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย:-
1.
౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.- (1)
ಈ
ಅඌඛಯಮವඝ౬
ಕකბಟಕ
ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2023 ಎಂൿ ಕฉಯತಕౙൿ౪.
(2)
ಅನ൭
ಉಪීඌൿದ౪ඝ౬ัൿ,
ಈ
ಅඌඛಯಮದ
ಉಪීಧಗำ
ಕකბಟಕ
ಸ౽ბರโ
ಸ౽ბค
ฃಜಪತದย
ಅඌಚචಯ
෩ಲಕ
ತൡ౨ಪലಸಬർದ ಅಂಥ ൽකಂಕൽಂದ ೦คಡ ಬರತಕౙൿ౪.
¨sÁUÀ – 4ಎ
Part – IVA
, 01
, 2023 (
, 10,
, 1945)
BENGALURU, TUESDAY, 01, AUGUST, 2023 (SHRAVANA, 10, SHAKAVARSHA, 1945)
. 366
No. 366
2
2.
ಪಕರಣ 10ರ ൟൿ౪ಪല.- ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ,
2017ರ (2017ರ ಕකბಟಕ ಅඌඛಯಮ 27) (ಇยಇඝ౬ ෨ಂං ෩ಲ ಅඌඛಯಮๅಂൿ
ಉวೕಸมಜං), ಪಕರಣ 10ರย,-
(ಎ) ಉಪ-ಪಕರಣ (2)ರย, ಘಡ (ല) ಯยನ, “ಸರಀಗಳඝ౬ ಅಥ฿” ಎಂಬ
ಪದಗಳඝ౬
ഖౣ ಡತಕౙൿ౪;
() ಉಪ-ಪಕರಣ (2ಎ)ಯย, ಘಡ () ಯย, “ಸರಀ ಅಥ฿” ಎಂಬ ಪದಗಳඝ౬
ഖౣ ಡತಕౙൿ౪.
3.
ಪಕರಣ 16ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 16ರ ಉಪಪಕರಣ
(2)ರย,-
(i) ಎರಡඡ
ಪฏൡಕದย,
“ಅದರ
෬ยನ
ಬലಂൽಡ,
ඛಯ෦ಸಬർದ
ಅಂಥ
เඋನದย
౷ೕಕคವವನ
ഖౣವั คಡ ಧಡ คಸತಕౙൿ౪” ಎಂಬ ಪದಗಳ ಬದยಡ,
“ඛಯ෦ಸಬർඈಥ
เඋನದย
ಪಕರಣ
50ರലಯย
ർಯ
ಡ౽ದ
ಬലಂൽಡ
౷ೕಕคವವඝ
ർಯ ಡತಕౙൿ౪” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳඝ౬
ಪൟೕ೧ಸತಕౙൿ౪;
(ii) ෩ರඡ ಪฏൡಕದย, “ಆತඝ ർಯ ലದ” ಎಂಬ
ಪದಗัಡ
෮ದฤ,
౷ೕಕคವವඛಡ”
ಎಂಬ
ಪದಗಳඝ౬
คಸತಕౙൿ౪.
4.
ಪಕರಣ 17ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 17 ರย,-
(ಎ) ಉಪ-ಪಕರಣ (3)ರยನ, เವರൕಯย, “ಸದค ಅඝಯ ಘലಃ 5ರย
ඛൽბಷౣಪലದโಗಳඝ౬ ຄರൡಪലඈ” ಎಂಬ ಪದಗಳ ಬದยಡ, ಈ ෨ಂൽನದඝ౬
ಪൟೕ೧ಸತಕౙൿ౪, ಅಂದฉ:-
“(i) ಸದค ಅඝಯ ಘലಃ 5ರย ඛൽბಷౣಪലದ ಚഖವഔಃಗಳ
ಅಥ฿ ವವರಗಳ ಲವඝ౬ ຄರൡಪലඈ; ಮൡ౨
(ii) ಸದค ಅඝಯ ಘലಃ 8ರ ಘಡ (ಎ)ಡ ීඌඈ
ඛಯ෦ಸಬർದ ಅಂಥ ಚഖವഔಃಗಳ ಅಥ฿ ವವರಗಳ
ಲವඝ౬ ຄರൡಪലඈ.”;
() ಉಪ-ಪಕರಣ (5)ರย, ಘಡ (ಎෆ) ತฆ฿ಯ, ಈ ಃಳಉಡ ಘಡವඝ౬
คಸತಕౙൿ౪, ಅಂದฉ:-
“(ಎෆ ಎ) ಉಪඛ ಅඌඛಯಮ 2013 (2013ರ ಄ಂದಅඌඛಯಮ 18)ರ ಪಕರಣ
135ರย ಉวೕฆ๋ ౽ბชഡ ೧ಕ ಜ฿౪คಯ ಅലಯย ಆತನ
ಧಡ ීඌದ ಚഖವഔಃಗัಡ ಬಳಸมದ ಅಥ฿ ಬಳಸฤ ಉං౪ೕ๏ಸมದ ಒಬ౯
คಡർಯಕ ವ౾౨ಂದ, ౷ೕಕคಸಲ౭ಟౣ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರഴ;”.
5.
ಪಕರಣ 23ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 23ರ, ಉಪಪಕರಣ
(2)ಃౙ, ಈ ಃಳಉಡ ಉಪಪಕರಣವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪ ಮൡ౨ ಇൿ 2017ರ ೩ษ
ൟಂಗัನ 1ඡ ൽನൽಂದ ೦คಡ ීൽං ಎಂ්ർಜ ಪคූเಸತಕౙൿ౪ಎಂದฉ:-
“(2) ಈ ಅඌඛಯಮದ ಪಕರಣ 22ರ ಉಪ-ಪಕರಣ (1) ಅಥ฿ ಪಕರಣ 24 ರย
ಒಳತಂലฆವ
෴โದ౽ౙದง
ತൽ౷ฆದ౫฿ൿൿ
ಏඡ
ಇದ౪ง,
ಪคಷൟ౨ನ
๏මರ౺ಗಳ ಅನ౷ಯ, ಸ౽ბರโ, ಅದರย ඛൽბಷౣಪലฆವ ಅಂಥ ಷರൡ౨ಗำ ಮൡ౨
3
ඛಬბಂಧಗัಡ ಒಳಪഖౣ, ಅඌಚචಯ ෩ಲಕ, ಈ ಅඌඛಯಮದ ಅലಯย ඣೕಂದ
ಪഷโದคಂದ
เකಯൟತัಸಬർದ
ವ౾౨ಗಳ
ವಗბವඝ౬
ඛൽბಷౣಪലಸಬൿ.”
6.
ಪಕರಣ 30ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 30ರ, ಉಪಪಕರಣ
(1)ರย,-
(ಎ) “ರದ౪ൟ ಆඃಶವඝ౬ ೦ค ലದ ൽකಂಕൽಂದ ෩ವൡ౨ ൽನಗಳ ಒಳಛಜ
ඛಯ෦ಸมದ เඋನದย” ಎಂಬ ಪದಗಳ ಬದยಡ, “ඛಯ෦ಸಬർದ ಅಂಥ
เඋನದย, ಅಂಥ ಅವඌಯ ಒಳಛಜ ಮൡ౨ ಅಂಥ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ
ಒಳಪഖౣ” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
() ಪฏൡಕವඝ౬ ഖౣಡತಕౙൿ౪.
7.
ಪಕರಣ 37ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 37ರ, ಉಪಪಕರಣ
(4)ರ ತฆ฿ಯ, ಃಳಜನ ಉಪ-ಪಕರಣವඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“(5) ಒಬ౯ ඣೕಂർತ ವ౾౨, ಒಂൿ คಡ ಅವඌಛಜ ಉಪಪಕರಣ (1)ರ
ಅലಯย ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಒದಜವ ಅಂൟಮ ൽකಂಕൽಂದ ෩ฆ
ವಷბಗಳ
ಅವඌಯ
෨౽౨ಯದ
ඦತರ,
ಸದค
เವರಗಳඝ౬
ಒದಜಸฤ
ಅඝಮൟಸತಕౙದ౪ಲ:
ಪฏൡ, ಪคಷൟ౨ನ ๏මರ౺ನ ಅನ౷ಯ, ಸ౽ბರโ ಅඌಚචಯ ෩ಲಕ,
ಅದರย ඛൽბಷౣಪലಸಬർದ, ಅಂತಹ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ,
ಒಬ౯ ඣೕಂർತ ವ౾౨ ಅಥ฿ ඣೕಂർತ ವ౾౨ಗಳ ವಗბಃౙ, ಒಂൿ คಡ ಅವඌಛಜ
ಉಪ-ಪಕರಣ (1)ರ ಅലಯย ຄರ෨ಖ තซಃಗಳ เವರಗಳඝ౬ ಒದಜವ ಅಂൟಮ
ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ ಅವඌಯ ෨౽౨ಯದ ඦತರใ ಸಹ, ಸದค เವರಗಳඝ౬
ಒದಜಸฤ ಅඝಮൟಸಬൿ.”.
8.
ಪಕರಣ 39ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 39ರ, ಉಪಪಕರಣ
(10)ರ ඦತರ, ಈ ෨ಂൽನ ಉಪ-ಪಕರಣವඝ౬ คಸತಕౙൿ౪, ಅಂದฉ:-
“(11) ಒಬ౯ ඣೕಂർತ ವ౾౨, ಒಂൿ คಡ ಅವඌಡ คಟನ౬ბඝ౬ ಸยವ
ಅಂൟಮ ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ ಅವඌಯ ෨౽౨ಯದ ඦತರ, ಸದค คಟನ౬ბඝ౬
ಒದಜಸฤ ಅඝಮൟಸತಕౙದ౪ಲ:
ಪฏൡ, ಪคಷൟ౨ನ ๏මರ౺ನ ಅನ౷ಯ, ಸ౽ბರโ ಅඌಚචಯ ෩ಲಕ,
ಅದರย ඛൽბಷౣಪലಸಬർದ, ಅಂತಹ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ,
ಒಬ౯ ඣೕಂർತ ವ౾౨ ಅಥ฿ ඣೕಂർತ ವ౾౨ಗಳ ವಗბಃౙ, ಒಂൿ คಡ ಅವඌಡ
คಟನ౬ბඝ౬ ಒದಜವ ಅಂൟಮ ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ ಅವඌಯ ෨౽౨ಯದ
ඦತರใ ಸಹ, ಸದค คಟನ౬ბඝ౬ ಒದಜಸฤ ಅඝಮൟಸಬൿ.”.
9.
ಪಕರಣ 44ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 44ඝ౬ ಅದರ ಉಪ-
ಪಕರಣ (1) ಎಂൿ ಮฆ ಒ ಡತಕౙൿ౪ ಮൡ౨ ಡ ಮฆಒ ඛೕಡมದ
ಉಪಪಕರಣ (1)ರ ඦತರ, ಃಳಜನ ಉಪ-ಪಕರಣವඝ౬ คಸತಕౙൿ౪, ಅಂದฉ:-
“(2) ಒಬ౯ ඣೕಂർತ ವ౾౨, ಉಪ-ಪಕರಣ (1)ರല ಒಂൿ ಹಣ౽ ವಷბಃౙ
฿ბಕ คಟನ౬ბඝ౬ ಒದಜವ ಅಂൟಮ ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ ಅವඌಯ
෨౽౨ಯದ ඦತರ, ಸದค ฿ბಕ คಟನ౬ბඝ౬ ಒದಜಸฤ ಅඝಮൟಸತಕౙದ౪ಲ:
ಪฏൡ, ಪคಷൟ౨ನ ๏මರ౺ನ ಅನ౷ಯ, ಸ౽ბರโ ಅඌಚචಯ ෩ಲಕ,
ಅದರย ඛൽბಷౣಪലಸಬർದ, ಅಂತಹ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ,
4
ಒಬ౯ ඣೕಂർತ ವ౾౨ ಅಥ฿ ඣೕಂർತ ವ౾౨ಗಳ ವಗბಃౙ, ಒಂൿ ಹಣ౽
ವಷბಃౙ ಉಪ-ಪಕರಣ (1)ರല ฿ბಕ คಟನ౬ბඝ౬ ಒದಜವ ಅಂൟಮ ൽකಂಕൽಂದ
෩ฆ ವಷბಗಳ ಅವඌಯ ෨౽౨ಯದ ඦತರใ ಸಹ, ಸದค ฿ბಕ คಟನ౬ბඝ౬
ಒದಜಸฤ ಅඝಮൟಸಬൿ.”.
10.
ಪಕರಣ 52ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 52ರ, ಉಪಪಕರಣ
(14)ರ ඦತರ, ಃಳಜನ ಉಪ-ಪಕರಣವඝ౬ คಸತಕౙൿ౪, ಅಂದฉ:-
“(15) ಒಬ౯ ඛ฿ბಹಕඝ, ಉಪಪಕರಣ (4)ರ ಅലಯย เವರ ಪತವඝ౬ಒದಜವ
ಅಂൟಮ ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ ಅವඌಯ ෨౽౨ಯದ ඦತರ, ಸದค เವರ
ಪತವඝ౬ ಒದಜಸฤ ಅඝಮൟಸತಕౙದ౪ಲ:
ಪฏൡ, ಪคಷൟ౨ನ ๏මರ౺ನ ಅನ౷ಯ, ಸ౽ბರโ ಅඌಚචಯ ෩ಲಕ, ಅದರย
ඛൽბಷౣಪലಸಬർದ, ಅಂತಹ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ, ಒಬ౯
ඛ฿ბಹಕ ಅಥ฿ ඛ฿ბಹಕฆಗಳ ಒಂൿ ವಗბಃౙ, ಉಪ ಪಕರಣ (4)ರ ಅലಯย เವರ
ಪತವඝ౬ ಸದค เವರ ಪತವඝ౬ ಒದಜವ ಅಂൟಮ ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ
ಅವඌಯ ෨౽౨ಯದ ඦತರใ ಸಹ, ಒದಜಸฤ ಅඝಮൟಸಬൿ.”
11.
ಪಕರಣ 54ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 54ರ, ಉಪಪಕರಣ
(6)ರย,
“൞൞ౙยಕ฿ಜ
ಅಂಜೕಕคದ
ഴವั
คಡ
ಜ෫ಯ
෮ತ౨ವඝ౬
ຄರൡಪലඈ,” ಎಂಬ ಪದಗಳඝ౬ ഖౣಡತಕౙൿ౪.
12.
ಪಕರಣ 56ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 56ರย, “ಸದค
ಉಪಪಕರಣದ ಅലಯยಅ೧ბಯඝ౬ ౷ೕಕคದ ൽකಂಕൽಂದ ಅರವൡ౨ ൽನಗำ
ಆචತಂಡ ඦತರದ ඛಕಟ ൽකಂಕൽಂದ ಅಂಥ คಡಯ ಮฆ ඩವൟ෴ಞವವฉಟ”
ಎಂಬ ಪದಗಳ ಬದยಡ, “ಅಂಥ ಅ೧ბಯඝ౬ ౷ೕಕคದ ൽකಂಕൽಂದ ಅಂಥ คಡಯ ಮฆ
ඩವൟಯ
ൽකಂಕದವฉಡ,
ಅರವൡ౨
ൽನಗಳඝ౬
෦ೕคದ
เಬದ
ಅವඌಡ,
ඛಯ෦ಸಬർದ ಅಂಥ เඋನ ಮൡ౨ ಅಂಥ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ
ว౽ౙೈರ ಡತಕౙൿ౪” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
13.
ಪಕರಣ 62ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 62ರ ಉಪ-ಪಕರಣ
(2)ರย,-
(ಎ) “෩ವൡ౨ ൽನಗಳ” ಎಂಬ ಪದಗಳ ಬದยಡ, “ಅರವൡ౨ ൽನಗಳ” ಎಂಬ ಪದಗಳඝ౬
ಪൟೕ೧ಸತಕౙൿ౪;
() ಈ ෨ಂൽನ ಪฏൡಕವඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“ಉಪಪಕರಣ (1)ರ ಅലಯย ಕರඛಧბರ൏ ಆඃಶವඝ౬ ඛೕലದ ಅರವൡ౨ ൽನಗಳ
ಒಳಛಜ ඣೕಂർತ ವ౾౨ ಒಂൿ ಂඎ฿ದ คಟನ౬ბඝ౬ ಒದಜಸฤ
เಫಲකದย, ಆತඝ ಸದค ಕರඛಧბರ൏ ಆඃಶವඝ౬ ౷ೕಕคದ ಅರವൡ౨ ൽನಗಳ
ಒಳಛಜ ಪൟಂൿ ൽನಃౙ ಒಂൿ ඞฆ งඩಗ ກೋವค เಬ
๑ಲౙವඝ౬ ർಯ ലದ ඦತರ ෨ಂൽನ ಅರವൡ౨ ൽನಗಳ ಅವඌಳಛಜ
ಸದค คಟನ౬ბඝ౬ ಒದಜಸಬൿ ಮൡ౨ ಒಂൿ ๆึ ಅಂಥ เಸ౨คದ ಅವඌಳಡ
ಆತඝ
ಒಂൿ
ಂඎ฿ದ
คಟನ౬ბඝ౬
ಒದಜದ౪ย,
ಸದค
ಕರඛಧბರ൏
ಆඃಶವඝ౬
ಂಪഷಯมಜං
ಎಂൿ
ಪคූเಸತಕౙൿ౪,
ಆದฉ
ಪಕರಣ 50ರ ಉಪಪಕರಣ (1)ರ ಅലಯย ർಯ ಡ౽ದ ಬല ಅಥ฿
ಪಕರಣ 47ರ ಅലಯย ർಯ ಡ౽ದ เಬ ๑ಲౙ ಧ
෨ಂൿವคಯತಕౙൿ౪.”
14.
ಪಕರಣ 109ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 109ರ ಬದยಡ ಈ
ಃಳಉಡ ಪಕರಣವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಅಂದฉ:-
5
“109. ಅඪೕฤ ක෴ඌಕರಣದ ರಚච ಮൡ౨ ಅದರ කಯඪೕಠಗำ.- ಈ
ಅඋಯದ ಉಪීಧಗัಡ ಒಳಪഖౣ, ಄ಂದ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017
ರലಯย ರದ ಸರಀ ಮൡ౨ ๅಗಳ ක෴ඌಕರಣโ, ಈ ಅඌඛಯಮದ ಅലಯย
ಅඪೕฤ
ඩඌ౽ರ
ಅಥ฿
ඬನคೕౘ൏
ඩඌ౽ರൽಂದ
ຄರലದ
ಆඃಶಗಳ
เฆದ౪฿ದ
ಅඪೕฤಗಳඝ౬
ಅಹ฿ฤ
ನഷโದ౽ౙಜ
ಅඪೕฤ
ක෴ඌಕರಣ฿ಜರತಕౙൿ౪.”.
15.
ಪಕರಣ 110ರ ഖౣഴเಃ.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 110ඝ౬
ഖౣ ಡತಕౙൿ౪.
16.
ಪಕರಣ 114ರ ഖౣഴเಃ.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 114ඝ౬
ഖౣ ಡತಕౙൿ౪.
17.
ಪಕರಣ 117ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 117ರย,
(ಎ) ಉಪ-ಪಕರಣ (1) ರย “ฃಜ කಯඪೕಠ ಅಥ฿ ಃ౹ೕತ කಯඪೕಠൽಂದ” ಎಂಬ
ಪದಗಳ ಬದยಡ, “ฃಜ කಯඪೕಠൽಂದ” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
() ಉಪ-ಪಕರಣ (5)ರย,
(i)
ಘಡ
(ಎ)ಯย,
“ฃಜ
කಯඪೕಠ
ಅಥ฿
ಃ౹ೕತ
කಯඪೕಠಗัಂದ”
ಎಂಬ
ಪದಗಳ
ಬದยಡ,
“ฃಜ
කಯඪೕಠൽಂದ” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
(ii) ಘಡ ()ಯย, “ฃಜ කಯඪೕಠ ಅಥ฿ ಃ౹ೕತ කಯඪೕಠಗำ”
ಎಂಬ ಪದಗัಛಜ, “ฃಜ කಯඪೕಠಗำ” ಎಂಬ ಪದಗಳඝ౬
ಪൟೕ೧ಸತಕౙൿ౪;
18.
ಪಕರಣ 118ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 118ರย, ಉಪ-
ಪಕರಣ
(1)ರยನ,
ಘಡ
(ಎ)ಯย
“ฃౣიೕಯ
කಯඪೕಠ
ಅಥ฿
ඩඃ๏ಕ
කಯඪೕಠಗัಂದ” ಎಂಬ ಪದಗಳ ಬದยಡ, “ಪඋನ කಯඪೕಠಗัಂದ” ಎಂಬ ಪದಗಳඝ౬
ಪൟೕ೧ಸತಕౙൿ౪;
19.
ಪಕರಣ 119ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 119 ರ ಉಪ-
ಪಕರಣ (1)ರย,-
(ಎ) “ฃౣიೕಯ ಅಥ฿ ඩඃ๏ಕ කಯඪೕಠಗัಂದ” ಎಂಬ ಪದಗಳ ಬದยಡ,
“ಪඋನ කಯඪೕಠൽಂದ” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
() “ฃಜ කಯඪೕಠ ಅಥ฿ ಃ౹ೕತ කಯඪೕಠಗัಂದ”, ಎಂಬ ಪದಗಳ ಬದยಡ
“ฃಜ කಯඪೕಠൽಂದ” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
20.
ಪಕರಣ 122ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 122ರยನ,
ಉಪಪಕರಣ (1-ಎ) ඦತರ, ಈ ಃಳಉಡ ಉಪ-ಪಕರಣವඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“(1-) ෴โඃ เൿකನ ฿ಜ ඛ฿ბಹಕඝ,-
(i)
ಅಂತಹ
ಸರಬฃ೩
ಡฤ
ಈ
ಅඌඛಯಮದ
ಅലಯย
ຄರലಸมದ
ಅඌಚචಯ
෩ಲಕ
ඣೕಂದಯඝ౬,
ಪഷโದคಂದ เකൟ ಪഷದ ವ౾౨ಯඝ౬ ຄರൡಪലඈ,
ಒಬ౯ ಅඣೕಂർತ ವ౾౨ಂದ ಸರಀಗำ ಅಥ฿ ๅಗำ
ಅಥ฿ ಅโಗึರಡರ තซಃಗಳඝ౬ ತನ౬ ෩ಲಕ ಡฤ
ಅඝಮൟದฉ,
(ii)
ಅಂತಹ ಅಂತರฃಜ තซಃಗಳඝ౬ ಡฤ ಅಹბคಲದ ಒಬ౯
ವ౾౨ಂದ, ಸರಀಗಳ ಅಥ฿ ๅಗಳ ಅಥ฿ ಅโಗึರಡರ
ಅಂತರฃಜ තซಃಗಳඝ౬ ತನ౬ ෩ಲಕ ಡฤ ಅඝಮൟದฉ;
ಅಥ฿
6
(iii)
ಈ ಅඌඛಯಮದ ಅലಯย ຄರലಸมದ ಅඌಚචಯ
෩ಲಕ ඣೕಂದ ಪഷโದคಂದ เකൟ ಪഷದ
ವ౾౨ಂದ, ಪಕರಣ 52ರ ಉಪ-ಪಕರಣ (4)ರ ಅലಯย ತನ౬
෩ಲಕ ലದ ಸರಀ ฿ คಡ ಅಥ฿ ๅಗಳ ಅಥ฿
ಅโಗึರಡರ ຄರ෨ಖ තซಃಯ ಸค෴ದ เವರಗಳඝ౬
ಒಳತಂಡ ಒಂൿ เವರ ಪತವඝ౬ ಒದಜಸൽದ౪ย,
- ಹൡ౨ เರ งඩಗಳ ಅಥ฿ ಪಕರಣ 10ರ ಅലಯย
คಡ ർಯ ഴವ ಒಬ౯ ವ౾౨ಯඝ౬ ຄರൡಪലದ
ಒಬ౯ ඣೕಂർತ ವ౾౨ ಅಂತಹ තซಃ ലർಗ
ಒಳತಂലฆವ คಡ ෮ತ౨ಃౙ ಸಮකದ ෮ತ౨, ಇโಗಳย
෴โൿ ກೕ, ಆ ෮ತ౨ದ ඈಡವඝ౬ ർಯ ಡฤ
ಧඛರತಕౙൿ౪.”.
21.
ಪಕರಣ 132ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 132ರ ಉಪಪಕರಣ
(1)ರย,-
(ಎ) ಘಡಗะದ (೧) ಮൡ౨ (೬) ಗಳඝ౬ ഖౣಡತಕౙൿ౪;
() 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
ಪൟೕ೧ಸತಕౙൿ౪;
() ් (iii)ರย, “෴โඃ ಇತರ ಅಪฃಧ”ದ, ಎಂಬ ಪದಗಳ ಬದยಡ, “ಘಡ
()ಯย ඛൽბಷౣಪലದ ಒಂൿ ಅಪฃಧದ” ಎಂಬ ಪದಗำ, ಆವರಣಗำ ಮൡ౨
ಅౘರವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
(ല) ් (iv) ರย, “ಅಥ฿ ಘಡ (೧) ಅಥ฿ ಘಡ (೬) ಎಂಬ ಪದಗำ,
ಆವರಣಗำ ಮൡ౨ ಅౘರಗಳඝ౬ ഖౣಡತಕౙൿ౪.
22.
ಪಕರಣ 138ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 138ರย,-
(ಎ) ಉಪಪಕರಣ (1)ರ ෮ದಲඡ ಪฏൡಕದย,-
(i)
ಘಡ (ಎ) ಛಜ, ಃಳಉಡ ಘಡವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಅಂದฉ:-
(ಎ) ಪಕರಣ 132ರ ಉಪ-ಪಕರಣ (1)ರ ಘಡಗะದ (ಎ) ಂದ (ಎෆ), (ಎೖ) (ಐ)
ಮൡ౨ (ಎฯ) ಅലಯยನ ෴โඃ ಅಪฃಧಗัಡ ීඌඈ, ಒಂൿ ค
ฃ೧ಯඝ౬ ಅඝಮൟಸมಜฆವ ಒಬ౯ ವ౾౨ಡ;”;
(ii)
ಘಡ () ಅඝ౬ ഖౣಡತಕౙൿ౪;
(iii)
ಘಡ () ಬದยಡ ಈ ಃಳಉಡ ಘಡವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪,
ಎಂದฉ:-
“() ಪಕರಣ 132ರ ಉಪ-ಪಕರಣ (1)ರ ಘಡ () ರലಯย ಒಂൿ ಅಪฃಧವඝ౬
ಎಸಜฆโದ౽ౙಜ ಅඩൽತකಜฆವ ವ౾౨;”;
(iv)
ಘಡ (ಇ) ಅඝ౬ ഖౣ ಡತಕౙൿ౪;
() ಉಪಪಕರಣ (2)ರย “෮ತ౨, ಹൡ౨ เರ งඩ ಅಥ฿ ಒಳತಂലฆವ
คಡಯ ๕ಕಡ ಐವತ౨ರౣ, ಇโಗಳย ෴โൿ ກೕ ಅದ౾ౙಂತ ಕല෫ರದ ಕඛಷ
෮ತ౨ ಮൡ౨ ෩ವൡ౨ เರ งඩ ಅಥ฿ ಒಳತಂലฆವ คಡಯ ๕ಕಡ ඞฃ
ಐವತ౨ರౣ, ಇโಗಳย ෴โൿ ກೕ ಅದ౾ౙಂತ ກರದ ಗคಷ ෮ತ౨ಃౙ ಒಳಪഖౣ,”
ಎಂಬ ಪದಗัಛಜ, “෮ತ౨โ, ಒಳತಂಡ คಡಯ ๕.25 ౾ౙಂತล ಕല෫ರದ ಕඛಷౣ
7
෮ತ౨ ಮൡ౨ ಒಳತಂಡ คಡಯ ๕. 100౾ౙಂತล ກರದ ಗคಷౣ ෮ತ౨ಃౙ ಒಳತಂഽ”
ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
23. ෩ಲ ಅඌඛಯಮದ ಅඝ-IIIರยನ ಃಲโ ಚഖವഔಃಗำ ಮൡ౨
ವವರಗัಡ ත฿ბನ౷ಯ฿ಞ๋ เකൟ.- (1) ෩ಲ ಅඌඛಯಮದ
ಅඝ-IIIರยನ, ಘലಃಗะದ (7) ಮൡ౨ (8) ಮൡ౨ ಅದರ เವರൕ 2ඝ౬ (2019ರ
ಕකბಟಕ ಅඌඛಯಮ 3ರ ಪಕರಣ 31ರ ಪ౽ರ คಸಲ౭ಟౣಂ) 2017ರ ೩ษ, 1ඡ
ൽකಂಕൽಂದ ೦คಡ ಬฆ๋ ಅದರย คಸมಜං ಎಂൿ ಪคූเಸತಕౙൿ౪.
(2)
ಎม
฿ಸ౨เಕ
ಸಮಯಗಳย
ಉಪಪಕರಣ
(1)
೦คಯยದ౪ฉ
ಗಸರർಜದ౪
ಆದฉ
ಗಸมದ
ಎม
คಡಯඝ౬
ಮฆඩವൟ
ಡತಕౙದ౪ಲ.
ಕකბಟಕ ฃಜඩಲರ ಆඃ๎ඝರ
ಮൡ౨ ಅವರ ກಸคನย,
೧. ๏ೕಧฑ
ಸ౽ბರದ ౽ಯბದ๏ბ,
ಸൽೕಯ ವವರಗำ ಮൡ౨
๎ಸನ ರಚච ಇมಒ.
8
PARLIAMENTARY AFFAIRS AND LEGISLATION SECRETARIAT
NOTIFICATION
NO. DPAL 16 SHASANA 2023, BENGALURU, DATED: 01.08.2023
ූರತ เඋನದ ಅඝೕಧ 348ರ ಘಡ (3)ರ ಅലಯย ฃಜඩಲคಂದ
ಅඌಂತತัದ ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2023
(2023ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 32) ನ ූಂತರವඝ౬ ಅඌಂತ ಆಂಗ ಪಠๅಂൿ
ಕකბಟಕ ฃಜಪತದ เ๕ಷ ಃಯย (ූಗ-IV) ಪಕഔಸಃಂൿ ಆඃ๏ಸมಜං.
KARNATAKA ACT NO. 32 OF 2023
(First Published in the Karnataka Gazette Extra-ordinary on the 01st day of August 2023)
THE KARNATAKA GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023
(Received the assent of the Governor on the 29th day of July, 2023)
An Act 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
9
(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 1st 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.
10
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
11
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.
12
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;
or
(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;
(c) in item (iii), for the words "any other offence", the words, brackets and
letter" an offence specified in clause (b)," shall be substituted;
13
(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.
The above translation of ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല)
ಅඌඛಯಮ, 2023 (2023 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 32) be published in the official
Gazette under clause (3) of Article 348 of the Constitution of India.
THAAWARCHAND GEHLOT
GOVERNOR OF KARANATAKA
By Order and in the name of
the Governor of Karnataka,
G. SRIDHAR
Secretary to Government
Department of Parliamentary
Affairs and Legislation
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postalCode=560001, st=KARNATAKA,
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Date: 2023.08.02 17:01:07 +05'30'