(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
ºÀ¢£ÁgÀ£Éà «zsÁ£À¸À¨sÉ
ªÀÄÆgÀ£Éà C¢üªÉñÀ£À
ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ (ൟൿ౪ಪല) เඒಯಕ, 2024
(2024gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-6)
ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ ಅඌඛಯಮ, 2020ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല
ಡฤ ಒಂൿ เඒಯಕ.
ಇย ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ ಹ൬ ಂಗิฆ ಮನಗರ
ඩยಃ ಅඌඛಯಮ, 2020 (2020ರ ಕකბಟಕ ಅඌඛಯಮ 53)ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല
ഴโൿ ಕ౨฿ಜฆโದคಂದ;
ಇൿ ූರತ ಗಣฃಜದ ಎಪ౭౨ೖದඡ ವಷბದย ಕකბಟಕ ฃಜ เඋನ
ಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย:-
1. ౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಹ൬ ಂಗิฆ
ಮನಗರ ඩยಃ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2024 ಎಂൿ ಕฉಯತಕౙൿ౪.
(2) ಇൿ ಈ ಁಡศ ೦คಡ ಬರತಕౙൿ౪.
2. 81ඡ ಪಕರಣದ ൟൿ౪ಪല.- ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ ಅඌඛಯಮ,
2020 (2020ರ ಕකბಟಕ ಅඌඛಯಮ 53)ರ (ಇย ಇඝ౬෨ಂං ෩ಲ ಅඌඛಯಮๅಂൿ
ಉวೕಸมಜං)
81ඡ
ಪಕರಣದ
(1)ඡ
ಉಪಪಕರಣದยನ
(ല)
ಘಡವඝ౬
ഖౣಡತಕౙൿ౪.
3. 102ඡ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 102ඡ ಪಕರಣದ (1)ඡ
ಉಪಪಕರಣದย “ಮൡ౨ ಅඪೕฤಗಳ” ಎಂಬ ಪದಗಳඝ౬ ഖౣಡತಕౙൿ౪.
4. 142ඡ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 142ඡ ಪಕರಣದยನ (2)
ಮൡ౨ (3)ඡ ಉಪಪಕರಣಗಳඝ౬ ഖౣಡತಕౙൿ౪.
5. 143ඡ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 143ඡ ಪಕರಣದย,-
(i)
(1)ඡ ಉಪಪಕರಣದย, () ಘಡದ ತฆ฿ಯ ಈ ෨ಂൽನದඝ౬
คಸತಕౙൿ౪, ಎಂದฉ:-
¨sÁUÀ – 4ಎ
Part – IVA
, 20
, 2024(
, 01,
, 1945)
BENGALURU, TUESDAY, 20, FEBRUARY, 2024(PHALGUNA , 01, SHAKAVARSHA, 1945)
. 91
No. 91
2
“(ല) ೦คಯยฆವ ෴โඃ ಇತರ ౽ඞඛನലಯย ಗಸ౽ದ ಮൡ౨
ಅದರ ಉತ౭ൟ౨ಗำ ඩยಃಡ ಅಥ฿ ಅನ൭ ಬರ౽ದ ಅಗತเฆವ, ಸ౽ბರโ
ඛಯ෦ಸಬർඈಥ
ಇತฉ
ಉಪಕರಗಳඝ౬
ಸ౷ൟ౨ನ
คಡಂൽಡ
ಗಸಬൿ.”
(ii)
(2)ඡ ಉಪಪಕರಣದ ಬದยಡ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪,
ಎಂದฉ:-
“(2) ಅಥ฿ ಅನ൭ งಪದย ಗದ ಎม ಹಣವඝ౬ ಪೕಕ
วಕౙ ๏ೕბಃಡ ಜ෫ ಡತಕౙൿ౪ ಮൡ౨ ීඌತ ಉಪಕರ ඛඌ ಅಥ฿
ಅದඝ౬ ෴โದರലಯย ಗಸมಜංೕ ಆ คಡ ಅಥ฿ วเ
ಎಂಬ ກಸคඛಂದ ಕฉಯತಕౙൿ౪.”
(iii)
(3)ඡ ಉಪಪಕರಣದย “ಪഷಯತಕౙൿ౪ ಮൡ౨ ಗಸತಕౙൿ౪ ಮൡ౨
ವฤ ಡತಕౙൿ౪” ಎಂಬ ಪದಗಳ ಬದยಡ “ඛಧბคಸತಕౙൿ౪ ಮൡ౨
ಗಸತಕౙൿ౪” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
(iv)
(4)ඡ ಉಪಪಕರಣದย “ක෴ඌೕಕರಣದ ෨ಂං” ಎಂಬ ಪದಗಳ
ಬದยಡ
“ඛಯ෦ಸมದ
ඩඌ౽ರಃౙ”
ಎಂಬ
ಪದಗಳඝ౬
ಪൟೕ೧ಸತಕౙൿ౪.
6. 144ඡ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 144ඡ ಪಕರಣದย,-
(i)
(1)ඡ ಉಪಪಕರಣದย “เඌಸಬർದ คಡಯ ฿ბಕ ಲದ”
ಎಂಬ ಪದಗಳ ಬದยಡ “คಡ เඌಸಬർದ ීಡ฿ಳ ಲದ” ಎಂಬ
ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
(ii)
(5)ඡ ಉಪಪಕರಣದ ಬದยಡ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪,
ಎಂದฉ:-
(5) ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ, ಅಂಜೕಕคದ ඛಣბಯದ ෩ಲಕ,
ಕಟౣಡಃౙ, ಌย ේ෦ಡ ಅಥ฿ ಅๅರಡಁౙ คಡ เඌಸಬർದ ීಡ฿ಳ ಲದ
๕ಕಡ ಹತ౨ඝ౬ ෦ೕರඈಥ ๕ಕറ฿ฆ ದರದย ಆ౨ คಡಯඝ౬ เඌಸತಕౙൿ౪. ಒಂൿ
ಕಟౣಡಃౙ, ಌย ේ෦ಡ ಅಥ฿ ಅๅರಡಁౙ คಡ เඌಸಬർದ ීಡ฿ಳ
ಲವඝ౬,
ಕಟౣಡದ,
ಌย
ේ෦ಯ
ಅಥ฿
ಅๅರಡರ
ಒഖౣ
ඛბಣ
เ౨ೕಣბඅಂൽಡ ฿ൽ “ඛഡ เ౨ೕಣბ ಲ” ವඝ౬ ಞವ ෩ಲಕ ීದ
ಞಣಲಬ౫ವඝ౬ ಹൡ౨ ൟಂಗำಗัಡ, ಮൡ౨ ಕಟౣಡโ ಎౣ ಹึಯൿ ಎಂಬ ಆඋರದ ෬ว
ඛಯ෦ಸಬർඈಥ ದರದย ಸವಕัಯඝ౬ ಕึൿ วಕౙ ಕತಕౙൿ౪. ಸ౽ბರโ
ಒಂൿ ค ಅඌർಗ ಈ ಪಕರಣದലಯย ಲ ඛಧბคಸมದ ಮൡ౨
เඌಸมದ ಆ౨ คಡ, ಕකბಟಕ ౣಂඬ ಅඌඛಯಮ, 1957 (1957ರ ಕකბಟಕ
ಅඌඛಯಮ 34)ರ 45 ಪಕರಣದലಯย ಸ౽ბರโ ಅඌಚචಯ ෩ಲಕ ಸ౷ൡ౨,
ಕಟౣಡ ಅಥ฿ ේ෦ಯ ಲವඝ౬ ಪคಷౙคർಗ ຂತೕ ಡ ಪคಷౙคඈ
ಇರತಕౙൿ౪.
เವರൕ: ಈ ಅඌඛಯಮದ ಉං౪ೕಶ౽ౙಜ “ඛഡ เ౨ೕಣბ ಲ” ಎಂದฉ
ಕකბಟಕ ౣಂඬ ಅඌඛಯಮ, 1957 (1957ರ ಕකბಟಕ ಅඌඛಯಮ 34)ರ 45
ಪಕರಣದലಯย ಪಕഔದ ಆ౨ ಅಥ฿ ේ෦ಯ ಗბ ಲ ಮൡ౨
ඛๆಶನದ ෬ยನ ಕಟౣಡಃౙ ීಧಪಟౣಂ, “ඛഡ เ౨ೕಣბ ಲ” ಎಂದฉ คಡ
ඛಧბರ൏ ಸಮಯದยನ ಸವಕัಯඝ౬ ಕึൿ ಪൟ ಚದರലಯ ඛბಣ ๅಚದ
ಆඋರದ ෬ว ඛಧბคಸಬർඈ ಕಟౣಡದ ಲ:
3
ಪฏൡ, ``ඛഡ เ౨ೕಣბ ಲ''ൽಂದ ඌತฃಗಬർದ ವ౾౨ಗಳ
ൟಛಜ ಮൡ౨ ಈ ಬಡ ෴โඃ ಮನเಯඝ౬ ಸยโದಃౙ ಅಥ฿ ಸಲກಗಳඝ౬
ඛೕഴโದಃౙ ಒಂൿ ಅವ౽ಶವඝ౬ ඛೕഴโದ౽ౙಜ, ಅದඝ౬ ಈ ಂං ಸ౽ბค
ฃಜಪತದย ಪಕഔದ౪ ຄರൡ, ಅಂಥ ෴โඃ ඛഡ เ౨ೕಣბ ಲใ ೦คಡ
ಬರತಕౙದ౪ಲ:
ಮൡ౨ ಪฏൡ, ಅඌಸಬർඈಥ ಷರൡ౨ಗัಡ ಒಳಪഖౣ ಮൡ౨ ಅಂಥ
ಸඛ౬ๆಶಗಳย, ෨ಖ ಆಕ౨ฆ, ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ ಇವฆ,-
(ಎ) ಕකბಟಕ ಆಳ ඛ෩ბಲක ಡัಂದ ಅಥ฿ ෨ಖ ಆಕ౨ฆ,
ಹ൬
ಂಗิฆ
ಮನಗರ
ඩยಃ
ಇವคಂದ
ಆಳ
ಪඃಶๅಂൿ
ಳೕಸಲ౭ഔౣฆವ ಒಂൿ ಪඃಶದยฆವ 300 ಚದರലಜಂತล ಕല෫ เ౨ೕಣბದ
ඛ෦ბತ ಪඃಶದ;
() ඛ฿ತರ ಕಟౣಡದย ฿ಹನ ඛฤಗഷ ಸ౩ಳ฿ಜ ಬಳൟ౨ฆವ ಮൡ౨ ಅದರ
ยೕಕ ಅಥ฿ ಅඌෟೕಗർರඝ ಅದඝ౬ ಬಳൟ౨ฆโದ౽ౙಜ ๑ಲౙ เඌಸมಞൟ౨ฆವ
ಸ౩ಳದ; ಮൡ౨
() ಅವฆ ಕ౨ๅಂൿ ූเಸಬർඈಥ ಕಟౣಡ ಅಥ฿ ඛ෦ბൟಯ ෴โๆ
ಇತರ ವಗბಗಳ
- ීಧದย, ವಲಯ ವಜೕბಕರಣವඝ౬ ಗಣචಡ ಡൿಆಳං, (2)ඡ ಉಪ
ಪಕರಣದ ෬ฉಜನ คಡಡ ಬದมಜ ෴โඃ ಇലಧഖ ෮ತ౨ವඝ౬ ฿ბಕ คಡಯ
งಪದย ඛಗൽಪലಸಬൿ.
ಅಲං
ಪฏൡ
ಸವಕั
ಲವඝ౬
ಗคಷ
๕ಕಡ
ಅರವತ౨ರಷౣಃౙ
෦ൟತัಸತಕౙൿ౪:
ಅಲං ಪฏൡ คಡ เඌಸಬർದ ේ෦ಯ ීಡ฿ಳ ಲದ ๕ಕಡ 0.025
(ಒಂൿ ಲౘಃౙ ಇಪ౭౨ೖൿ งඩ)ಡ ಕല෫ಯಲದ ಮൡ౨ ๕ಕಡ ಐದರಷౣಃౙ ກಚಲದ
ದರದย ಌย ೦ಗಃౙ คಡ ඛಧბคಸತಕౙൿ౪:
ಅದಲං ಪฏൡ คಡ เඌಸಬർದ ීಡ฿ಳ ಲ ಆඋคತ ಆ౨ คಡ
ವವ౩ಯඝ౬ ೦คಡ ීದ ತฆ฿ಯ, ಕකბಟಕ ౣಂඬ ಅඌඛಯಮ, 1957 (1957ರ
ಕකბಟಕ ಅඌඛಯಮ 34)ರ 45 ಪಕರಣದലಯย ಪൟ ವಷბ ಸ౷ൡ౨ಗಳ ಅಥ฿
ේ෦ಯ ಲವඝ౬ ಪคಷౙคಸඃ, ಅಂಥ ಪൟಂൿ ವಷბಃౙ ಆ౨ คಡಯඝ౬ ๕ಕಡ
ಐದರౣ ກೈಗತಕౙൿ౪:
ಅದಲං ಪฏൡ ಸ౽ბರโ ಕකბಟಕ ౣಂඬ ಅඌඛಯಮ, 1957 (1957ರ ಕකბಟಕ
ಅඌඛಯಮ 34)ರ 45 ಪಕರಣದലಯย ේ෦ ಮൡ౨ ಕಟౣಡದ ಲವඝ౬
ಅඌർಗวಲ ຄಸർಜ ಪคಷౙคದ ಆ౨ಗಳ ಅಥ฿ ේ෦ಯ ಲದ
ಆඋರದ ෬ว ಪคಷౙೃತ ಆ౨ คಡ ದರಗಳඝ౬ ೈย౨ಯยฆವ ಆ౨ คಡ ದರಗูಂൽಡ
วಕౙ ಕತಕౙൿ౪ ಮൡ౨ ൞ึ ඣೕಡತಕౙൿ౪ ಟ ಅವฉಡರย ෴โൿ ກೕ
ಅದඝ౬ ಅಳವലಆಳತಕౙൿ౪”.
(iii) (8)ඡ ಉಪಪಕರಣದยನ ෩ರඡ ಪฏൡಕವඝ౬ ഖౣಡತಕౙൿ౪.
(iv) (11)ඡ ಉಪಪಕರಣದย “ඛഡ เ౨ೕಣბ ಲ ಟ” ಎಂಬ ಪದಗಳඝ౬
ഖౣಡತಕౙൿ౪.
(v) (12)ඡ ಉಪಪಕರಣದย “ಅඛ๏ತ คೕൟಯ” ಎಂಬ ಪದಗಳඝ౬ ഖౣಡತಕౙൿ౪.
4
(vi) (13)ඡ ಉಪಪಕರಣದย “ಅඛ๏ತ คೕൟಯ” ಎಂಬ ಪದಗಳඝ౬ ഖౣಡತಕౙൿ౪.
(vii) (15)ඡ ಉಪಪಕರಣದย,-
(ಎ) “ಅඛ๏ತ คೕൟಯ” ಎಂಬ ಪದಗಳඝ౬ ഖౣಡತಕౙൿ౪; ಮൡ౨
() ಘಡ ()-ಡ ಬದมಜ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“() ෴โඃ ಆ౨ ಅಥ฿ ේ෦ ಆ౨ คಡಡ ຄൕ෴ಜൿ౪, ಆದฉ คಡ
ඛಧბคತ฿ಜರൽದ౪ฉ ಮൡ౨ คಡ
เඌಸಬർದ ಆ౨
ർಖวಗಳ
ಪഔౣಂದ
ຄರ൞ಜದ౪ฉ ಅಥ฿ ಮฆ คಡ ඛಧბರൕಯย ಆ౨ คಡ ಜ෫ ലದ ಆ౨
คಡಜಂತ ๕ಕಡ ಐದರౣ ກೈಜฆโൿ ಉഴීದย, ಡ ತඪ౭ತ คಡಡ ಸಮකದ
ඈಡದ ೯ಡ, ඩವൟದ ಮൡ౨ ඩವൟಸ౽ದ คಡಯยನ ವ൞ಸಃౙ ฿ბಕ ๕ಕಡ
ಒಂಭತ౨ರౣ ಬലಂൽಡ ತඪ౭ಸมದ คಡಯඝ౬ ർಯ ಡತಕౙൿ౪.
ඁౣಂತ: 2021ඡ ยಛಜ ඩವൟಸ౽ದ คಡ 150 งඩಗะಜൿ౪,
ಆದฉ ฿ಸ౨ವ฿ಜ ඩವൟದ คಡ 100 งඩಗะಜದ౪ฉ, ಆಗ ತඪ౭ಸมದ คಡ
෮ತ౨โ
50
งඩಗะಞโൿ.
ඩವൟಯඝ౬
2023ರ
ലಂಬฑ
23ฏൿ
ಡ౽ಜದ౪ฉ, ಈ ෨ಂൽඦ ർಯ ಡತಕౙൿ౪,-
(i)
ತඪ౭ತ ಆ౨ คಡ ෮ತ౨ = ง. 50/-
(ii)
ತඪ౭ฆโದ౽ౙಜ ඈಡ = ง. 50/-
(iii)
ತඪ౭ತ ಆ౨ คಡ ง. 50/-ರ ෬ว ๕ಕಡ 9ರ ಬല ದರದย ಈ ෨ಂൽඦ
วಕౙ ಕತಕౙൿ౪,-
(ಎ) ง. 50/-ರ ๕ಕಡ 50 ಎಂದฉ ง. 25/-ರ ෬ว ๕ಕಡ 9ರ ಬല ෬ 31, 2021คಂದ
ඩವൟಯ ൽකಂಕದವฉಡ; ಮൡ౨
() ง. 50/-ರ ๕ಕಡ 50 ಎಂದฉ ง. 25/-ರ ෬ว ๕ಕಡ 9ರ ಬല ನๅಂಬฑ 30,
2021คಂದ ඩವൟಯ ൽකಂಕದವฉಡ.
ಈ ಉಪීಧโ ತಛංಗಳඝ౬ ಈಛಗศ ඛೕലൿ౪, ಆದฉ ීಧಪಟౣ ವ౾౨
ತಛං෴ದ
౾ಗಳඝ౬
ඩವൟ
ಡൽದ౪ย,
ඩವൟ෴ಗൽฆವ
ತಛංಯ
ීಧದย ಸಹ ಅನ౷ಯ฿ಗತಕౙൿ౪:
ಪฏൡ, ಂൽನ ಉಪීಧದ ಅඝರ ಈಛಗศ තಣბ฿ಜ ಡมದ
ඩವൟಗಳඝ౬ ಮฆ ඩವൟ
ಡತಕౙದ౪ಲ ಅಥ฿ ෨ಂൽನ ຄൕಛคಃಗัಡ
ຄಂർಃ ಡತಕౙದ౪ಲ.
ಮൡ౨ ಪฏൡ, ಕยನ ಅಥ฿ ๏ೕഡ ವ (RCC-ತರ) ಇฆವ ಮൡ౨
චಲಮಹല เರ ಚದರലಜಂತ ກರದ ಮൡ౨ ಸ౷ತ: ಅඌෟೕಗದ ฿ಸದ
ಸ౷ൡ౨ಗัಛಜ ർಯ ಡಬർದ ඈಡච ತඪ౭ಸมದ คಡಯ ๕ಕಡ 25ರౣ
ಇರತಕౙൿ౪:
ಅಲං ಪฏൡ, ಸ౷ಂತ ಅඌෟೕಗದ ಮൡ౨ 300 ಚದರ ಅലಜಂತ ಕല෫ ಪඃಶವඝ౬
ຄಂൽฆವ ಞലಸฤಗำ, ಬಡವคಛಜನ ಸ౽ბค ಮචಗำ, ಕකბಟಕ ಆಳ ෬ม౭ഖ
ಡั ಅಥ฿ ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃಂದ ಆಳ ಪඃಶๅಂൿ
ಳೕಸมದ ಮචಗಥ ฿ಸದ ಸ౷ൡ౨ಗัಛಜ ෴โඃ ඈಡವඝ౬ ඩವൟಸತಕౙದ౪ಲ:
ಅಲං ಪฏൡ ಸ౷ൡ౨ คಡ ค೧ಸౣฆಗಳยನ ಸ౷ൡ౨ಗัಡ ಆ౨ คಡಯඝ౬ ඩವൟಸฤ
เಫಲ฿ದ ದಭბದย, ಆ൮ბಕ ವಷბದ ಆචಯย คಡ ౾෴ಞโൿ, ಆ൮ბಕ
5
ವಷბโ ಆචತಂಡ ಹච౬ರഴ ൟಂಗำಗಳ ತฆ฿ಯ คಡ ౾෴ർಗ, คಡ
ඩವൟ෴ದ ൽකಂಕದವฉಡ วಕౙ౾ ඩವൟ෴ಗൽฆವ คಡಯ ෬ว ฿ბಕ฿ಜ
15% ದರದย ಬലಯඝ౬ ඩವൟಸತಕౙൿ౪:
ಅಲං ಪฏൡ, ಸದค ಹච౬ರഴ ൟಂಗำಗಳ ෨౽౨ಯದ ತฆ฿ಯ ಅಂದฉ ಆ൮ბಕ
ವಷბโ ಆචತಂಡ ಎರಡඡ ವಷბದ ತฆ฿ಯ คಡ ౾෴ർಗ, ಆವฉಟ
คಡ
ඩವൟ෴ಗൽದ౪ฉ
ඩವൟ෴ಗದ
คಡಡ
ಸಮකದ
ඈಡ
೯ಡ
ඩವൟ෴ಗದ คಡಯ ෬ว ฿ბಕ฿ಜ 9% ದರದยನ ಬലಂൽಡ ඩವൟ෴ಗದ
คಡಯඝ౬ ർಯ ಡತಕౙൿ౪:
ಅಲං ಪฏൡ ಪ౨ತ ౨ർರರ ದಭბದย ಸದค ಹච౬ರഴ ൟಂಗಳ ಅವඌ
01.04.2024 คಂದ ඩฏಭ฿ඈ ූเಸತಕౙൿ౪ ಮൡ౨ ಸದค ౾ಗಳ න౾ ෴โඃ
คಡ 01.04.2025ರವฉಟ ඩವൟ෴ಗൽದ౪ย, ಆඦತರ ඩವൟ෴ಗದ คಡಡ
ಸಮකದ ඈಡ ೯ಡ ඩವൟ෴ಗದ คಡಯ ෬ว ฿ბಕ฿ಜ ๕ಕಡ ಒಂಬತ౨ರ
ದರದยನ ಬലಂൽಡ ඩವൟ෴ಗದ คಡಯඝ౬ ർಯ ಡತಕౙൿ౪:
ಅಲං ಪฏൡ ಒಂൿ คಯ ಕಮ฿ಜ ಎม คಡ ౨ർರฆ, คಡ
ඛಧბคಸൽฆವ ಸ౷ൡ౨ಗำ ಮൡ౨ ತಮ คಡ ඩವൟಡ ීඌඈ ಇಂൽನವฉಡ ಮฆ
คಡ ඛಧბರൕಛಜ ຄൕಛರฃದವರ ಸฤ฿ಜ, ඩವൟ෴ಗದ ಅಥ฿ ಮฆคಡ
ඛಧბคฆโದ౽ౙಜ
ಈ
ಪಕರಣದലಯย
ർಯ
ഴโದಃౙ
ಅನ൭
ຄൕ෴ಜฆವ ಬലಯඝ౬ 31ඡ ೩ษ 2024 ರವฉಡ ലದ ඩವൟಗัಛಜ เකൟ
ඛೕಡತಕౙൿ౪:
ಅಲං ಪฏൡ ಈ ಉಪීಧโ ಭเಷವൟბ෴ಜ ಅನ౷ಯ฿ಗತಕౙൿ౪.”
(viii) 16ඡ ಉಪಪಕರಣದ ಬದยಡ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“(16) คಡ ඛಧბคಸൽฆವ ಸ౷ൡ౨ಗಳ คಡ ඛಧბರൕ ಅಥ฿ ಈ ಪಕರಣದലಯย
ಆ౨ คಡಯඝ౬ ಈಛಗศ ඩವൟൟ౨ฆವ ಸ౷ൡ౨ಗಳ ಮฆคಡ ඛಧბರൕಯඝ౬,
ತඪ౭ຄೕದ คಡ ඛಧბರൕಯඝ౬ ಗಮඛർಗ ಅಥ฿ ಅದ౽ౙಜ ಸಮಥბඛೕಯ
ಸඛ౬ๆಶಗำ ಉದเർಗ ෴โඃ ಸಮಯದย ಡಬൿ:
ಪฏൡ ඛ฿ ಸ౷ൡ౨ಗಳ ಮൡ౨ ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃಯ ಆ౨ คಡ
ค೧ಸౣคನย ඛ฿ ಅಥ฿ ඛ฿ತರ ෦ಶ ಬಳಃಯඝ౬ಳ ಏಕ ಞฆൟನ (ಐല)
ಸ౷ൡ౨ಗಳ ದಭბದย, คಡ ඛಧბರൕ ງತದยฆವ ಅಥ฿ คಡ ඛಧბคಸൽฆವ
ಸ౷ൡ౨ಗัಛಜ ಆ౨ คಡಯ ౾ಗำ, ಅನ౷ಯ฿ಞವ ඈಡಗำ ಮൡ౨ ඩವൟಸ౽ದ
ಬലಯඝ౬ คಡ ඛಧბคಸൽฆವ ಅಥ฿ คಡ ඛಧბರൕ ງತದยฆವ ಆ౨ คಡ
ಐൿ ವಷბಗಳඝ౬ ෦ೕคർ౪ಟ , ಐൿ ವಷბಗัಡ ෦ൟತัಸತಕౙൿ౪.”
(ix) (18)ඡ ಉಪಪಕರಣದย “ඛഡ เ౨ೕಣბ ಲ” ಎಂಬ ಪದಗಳඝ౬
ഖౣಡತಕౙൿ౪.
7. 148ඡ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 148ඡ ಪಕರಣವඝ౬
ഖౣಡತಕౙൿ౪.
8. 149ඡ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 149ඡ ಪಕರಣದย,-
(i) (1)ඡ ಉಪಪಕರಣದ ಆචಯย ಈ ෨ಂൽನ ಪฏൡಕವඝ౬ คಸತಕౙൿ౪,
ಎಂದฉ:-
6
“ಪฏൡ ඣೕಂದ ಅඌඛಯಮ, 1908 (1908ರ ಄ಂದ ಅඌඛಯಮ 16)ರലಯย
ඣೕಂർದ ವ฿ഖಗಳ ದಭბದย ීಧಪಟౣ ಸ ค೧ౣიರඛಂದ ಅಂಥ
ൟಯඝ౬ ౷ೕಕคದฉ, ಆ౨ คಡಯඝ౬ ඩವൟಸฤ ෩ಲ൫ ຄൕಛರකದ
ವ౾౨, ಅಂಥ ವ฿ಟඝ౬ ൟัโൿ ಕറಯ฿ಜರತಕౙದ౪ಲ.”
(ii) (3)ඡ ಉಪಪಕರಣದ ಬದยಡ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“(3) ಅಂತಹ ඣೕഔೕನ ಅಥ฿ ಅನ൭ ෨ಌಂತರ ෨ಖ ಆಕ౨ฆ ಅಥ฿
ಅඌಂತ ಅඌ౽คಯ ಅคเಡ ීದ ಅಂತಹ ವಛბವൕಯ ෴โඃ ದಭბದมದง,
ವಛბವൕ ಪഷದವನ ກಸರඝ౬ ಸ౷ൟ౨ನ คಡ ค೧ಸౣฑ-ನย ನ෩ൽಸತಕౙൿ౪.”
(iii) (5)ඡ ಪಕರಣ ಮൡ౨ ಅದಃౙ ීඌದ ನ෩ൿಗಳඝ౬ ഖౣಡತಕౙൿ౪.
(iv)
(6)ඡ
ಉಪಪಕರಣದย
“ಡั
ಅಥ฿
ීಧಪಟౣ
ಸ౩ัೕಯ
ඩඌ౽ರඅಂൽಡ ಸสೕಸං” ಎಂಬ ಪದಗಳ ಬದยಡ “ಅಂಥ ಕಟౣಡ ಅಥ฿
ේ෦ಯ ವಛბವൕ ಆඃಶವඝ౬ ಸದค ಡั ಅಥ฿ ීಧಪಟౣ ಸ౩ัೕಯ
ඩඌ౽ರโ ౩คೕಕคಸං” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
9. 150ඡ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 150ඡ ಪಕರಣದย,-
(i) “෩ฆ ವಷბಗಳ” ಎಂಬ ಪದಗಳ ಬದยಡ “ಐൿ ವಷბಗಳ” ಎಂಬ ಪದಗಳඝ౬
ಪൟೕ೧ಸತಕౙൿ౪.
(ii) ಆචಯย ಈ ෨ಂൽನ ಪฏൡಕವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“ಪฏൡ ಸ౽ბค ේ෦ ಅಥ฿ ෴โඃ ಸ౩ัೕಯ ౩, ෴โඃ ๎ಸನಬದ౫
౩ ಅಥ฿ ಸ౽ბರದ ಒഷತನದย ಅಥ฿ ඛತಣದยฆವ ౩ಡ คฆವ
ේ෦ಯ ීಧದย ಅಂಥ ಅಕಮ ಅಥ฿ ತඬ౭ ನ෩ದඝ౬ ലದ ದಭბದย,
෴โඃ ಅಂಥ ಪค෦ൟ ಅನ౷ಯ฿ಗತಕౙದ౪ಲ .”
10. 156ඡ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 156ඡ ಪಕರಣದย,-
(i) (1)ඡ ಉಪಪಕರಣದย “148ඡ ಪಕರಣದ” ಎಂಬ ಅಂ౾ಗำ ಮൡ౨ ಪದಗಳ ಬದยಡ
“144ඡ ಪಕರಣದ” ಎಂಬ ಅಂ౾ಗำ ಮൡ౨ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
(ii) (3)ඡ ಉಪಪಕರಣದ ಆචಯย ಈ ෨ಂൽನ ಪฏൡಕಗಳඝ౬ คಸತಕౙൿ౪,
ಎಂದฉ:-
“ಪฏൡ ಅඪೕಲඝ౬ ಸยಸฤ ಬಯವ ෴ช ವ౾౨ ತಛං ലದ ෮ತ౨ದ
๕ಕಡ ಐವತ౨ರಷౣඝ౬ ඩยಃಯย ഩವคಸತಕౙൿ౪:
ಮൡ౨ ಪฏൡ ಅඪೕฤ ಯಶ౷෴ಜ, ಈಛಗศ ഩವคದ ෮ತ౨ದ ූಗ๛
ಅಥ฿ තಣბ ෮ತ౨ದ ಮฆർಯ ಡ౽ದย, ಅದඝ౬ ඩยಃ ಁಡศ
ಮฆඩವൟ ಡತಕౙൿ౪ ಅಥ฿ ෴โඃ ಇತರ ౾ಡ ಅಥ฿ ಭเಷದ ಆ౨ คಡಗัಡ
ಅಥ฿ ඈಡಗัಡ ಅಥ฿ ಉಪಕರಗัಡ ಅಥ฿ ಬലಡ ಅಥ฿ ಇತರ วเಗัಡ
ຄಂർಃ ലಆಳತಕౙൿ.”
(iii)
(3)ඡ
ಉಪಪಕರಣಃౙ
ಡ
คಸมದ
ಪฏൡಕಗಳ
ತฆ฿ಯ
ಈ
෨ಂൽನದඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“(4) ಪಕರಣ (1)ರലಯย ෴คಡ ತಛංಯ ඣೕഔೕಸඝ౬ ೦ค ಡมಜංೕ
ಆ ವ౾౨, ಅಂಥ ತಛංಯ ඣೕഔೕಸඝ౬ ೦ค ലದ ൽನൽಂದ ෩ವൡ౨
ൽನಗูಳಛಜ คಡಯඝ౬ ඩವൟಸൽದ౪ย, ಅඪೕฤ ඩඌ౽ರโ ತಛං ඣೕഔೕನ
7
ಀคൡ ತഷ ඛೕಡൽฆವย, ෨ಖ ಆಕ౨ඝ ತನ౬ ฿ฉಂഔನല ಜඹ౨ ഴವ ෩ಲಕ
ಮൡ౨ ౨ർರನ ಅಂಥ ಚฃ౨ಯ ฃಟದ ෩ಲಕ ಅಥ฿ ౨ർರඝ ಕಟౣಡದ
ಅඌෟೕಗർರකಜದ౪ฉ ಅಂಥ ಕಟౣಡ ಅಥ฿ ේ෦ಯยನ ಅಥ฿ ಅದರ ෬ว
ಇರಬർದ ෴โඃ ಚฃ౨ಯ ಜඹ౨ ಮൡ౨ ฃಟದ ෩ಲಕ, ฿ฉಂഡ ๑ಲౙ ಮൡ౨
ಜඹ౨ ๑ಲౙ คඈ ಒഓౣฉ คಡಯ ౽ರಣൽಂർದ ౾ ಇฆವ ෮ತ౨ ಟ ಸ౷ತ౨ඝ౬
ತഷലൽഖౣಆಂലฆโದಃౙ
ಮൡ౨
ಡ
ಜඹ౨
ಡมದ
ಸ౷ൟ౨ನ
ฃಟಃౙ
ීඌඈ ವಸಬർದ ಭವඛೕಯ ೈ೩ბಗัಡ ಸಮකඈಥ ກನ
෮ತ౨ವඝ౬ ವฤ ಡಬൿ.
(5) ෴โඃ ౽ರಣ౽ౙಜ ౨ർರನ ಸ౷ൟ౨ನ ಜඹ౨ ಅಥ฿ ಪ෴ბಪ౨ ಜඹ౨
ಪค൏ಮ౽ค෴ಗൽದ౪ฉ, ෨ಖ ಆಕ౨ඝ, ಆ౨ คಡ ౾ ವมಞವವฉಡ
౨ർರನ ಂಋ ಌ ಅಥ฿ ౩ฃ౨ಯඝ౬ ඛಯ෦ಸಬർඈಥ คೕൟಯย
෨ഖౣತೕฤ ౾ಆಳಬൿ:
ಪฏൡ ౩ฃ౨ಗಳ ಜඹ౨ಯ ൽකಂಕൽಂದ ಅರವൡ౨ ൽನಗಳ ඦತರใ ಸಹ ತಛං
౾ಗಳඝ౬ ඩವൟ෴ಗൽದ౪ ದಭბದย, ಅದඝ౬ ಡ ಜඹ౨෴ದ ౩ฃ౨ಗಳ ಜඹ౨
ฃಟದ ෩ಲಕ ವฤ ಡಬൿ. ೕಡ ലದย, ฿ฉಂഡ ๑ಲౙ ಮൡ౨ ಜඹ౨
๑ಲౙ คඈ ಒഓౣฉ คಡಯ ౽ರಣൽಂർದ ౾ ಇฆವ ෮ತ౨ ಮൡ౨ ಡ
෨ഖౣತೕฤ ౾ಆಳมದ ಸ౷ൟ౨ನ ಜඹ౨ ಅಥ฿ ฃಟಃౙ ීඌඈ
ವಸಬർದ ಭವඛೕಯ ೈ೩ბಗัಡ ಸಮකඈಥ ກನ ෮ತ౨ವඝ౬ ವฤ
ಡಬൿ.
ಮൡ౨ ಪฏൡ ෨ಖ ಆಕ౨ඝ ಸౘಮ ක෴ಲಯದ ෨ಂං ౨ർರನඝ౬
ಅೕಜචಡ ಒಳಪലಸಬൿ.”
11. 157ඡ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 157ඡ ಪಕರಣದย,-
(i) ಎರಡඡ ಪฏൡಕದ ಬದยಡ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“ಮൡ౨ ಪฏൡ ಸದค ೦ೕฃൡ ಅಥ฿ ඣೕഔೕ ಅದ౽ౙಜ ඛಯ෦ದ ಗคಷౣ
ಅඝಮൟಸಬർದ ಛತඅಳಜದ౪ย,-
(ಎ) ವბಜඛಕ ಸොಯ ಅಥ฿ ඩยಃಯ; ಅಥ฿
() ෴โඃ ๎ಸ౽ಂಗ ౩ ೋකವൕಯ; ಅಥ฿
() ಅಂಥ ೋකವൕಡ ීඌඈ ಉ෬ൿ฿คಃಯ
- ෴โඃ ೦ೕฃൡ ಅಥ฿ ඣೕഔೕನ ෬ว ಈ ಪಕರಣದലಯย ๑ಲౙವඝ౬
เඌಸತಕౙದ౪ಲ. ೦ೕฃൡ ಅಥ฿ ඣೕഔೕ ඛಯ෦ದ ಛತವඝ౬ ෦ೕคದย, ಅಂಥ
೦ೕฃൡ
ಅಥ฿
ඣೕഔೕ
ඛಯ෦ಸมದ
೦ೕฃൡ
๑ಲౙದ ඩವൟಛಜ
ຄൕ෴ಜರತಕౙൿ౪.
(i)
෩ರඡ
ಪฏൡಕದย
(ಇ)
ಘಡದ
ಬದยಡ
ಈ
෨ಂൽನದඝ౬
ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“(ಇ) ෴โඃ ซยඣಳಡ ಪದ๏ბฆ๋ಥ;”
(ii) เವರൕ-3ರ ತฆ฿ಯ ಈ ෨ಂൽನ ಪฏൡಕವඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“೦ೕฃൡ ๑ಲౙ ಮൡ౨/ಅಥ฿ ඈಡವඝ౬ ඩವൟಸฤ ຄൕ෴ದ
೦ೕฃൟನ ದಭბದย, ಅൿ ಅඌಂತ฿ಜರย ಅಥ฿ ಅನඌಂತ฿ಜರย,
๑ಲౙವඝ౬ ඩವൟಸฤ เಬ฿ದฉ ಆತඝ ๑ಲౙ ಮൡ౨/ಅಥ฿ ඈಡದ
8
೯ಡ ೦ೕฃൡ ๑ಲౙ ಅಥ฿ ඈಡದ ൽකಂಕൽಂದ ಅದರ ඩವൟಯ
ൽකಂಕದವฉಡ วಕౙಕมದ ฿ბಕ ๕ಕಡ ಹൽචಂಟರ ದರದย ಬലಯඝ౬
ඩವൟಸฤ ຄൕಛರකಜರತಕౙൿ౪:
ಮൡ౨
ಪฏൡ
෴โඃ
ಅನඌಂತ
೦ೕฃൡ,
ಉಪ-เඌಗಳย
ඛൽბಷౣಪലಸಬർದ ඈಡವඝ౬ ඩವൟโದಃౙ ಞค෴ಗತಕౙൿ౪.”
12. 161ඡ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 161ඡ ಪಕರಣದ
ಆචಯย ಈ ෨ಂൽನದඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“ಈ ಅඌඛಯಮದലಯย ಆ౨ คಡಛಜ ౽ರಣ ಄ั ඣೕഔೕ, ತಛං
ඣೕഔೕ ಮൡ౨ ತಛංಯ ವಲඝ౬ ඛೕഴโದ౽ౙಜ ಉಪීඌಸมದ
เඋನದ ಅඝರ ಯ൶ೕತ ವ൞ಸಗูಂൽಡ ඛಯ෦ದ ೦ೕฃൡ
๑ಲౙಃౙ ಅඝಞಣ฿ಜ คಡ ඛಧბคಸಬൿ, ತಛං ಡಬൿ ಮൡ౨
ಅದ౽ౙಜ ౽ರಣ ಄ั ඣೕഔೕಗಳඝ౬ ඛೕಡಬൿ:
ಪฏൡ ಅನඌಂತ ೦ೕฃൟಛಜ ಅದඝ౬ ಡൿಀವ ๅಚ, ಇತರ
ಉಪීಧಗูಂൽಡ
ಅದඝ౬
ಅನඌಂತ
೦ೕฃൟನ
ಮಜಗಳ
ವಶಪലಆำเಃ ಮൡ౨ ฃಟದ ෩ಲಕ ವฤ ಡಬൿ.”
13. 162ඡ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 162ඡ ಪಕರಣದ
ಬದยಡ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“162. ೦ೕฃൟನ ෬ว ๑ಲౙ ಗಹൕ.- 158ඡ ಪಕರಣದ ಅലಯย
෴โඃ
ಅವඌಛಜ,
เඌಸಬർದ
෴โඃ
೦ೕฃൡ
๑ಲౙದ
ಗಹൕಯඝ౬ ಉಪเඌಗಳย ඛൽბಷౣಪലಸಬർඈಥ ඛීಧචಗำ ಮൡ౨
ಷರൡ౨ಗಳ ෬ว ಟ ಕ౨ ಮൡ౨ ಕකბಟಕ ವბಜඛಕ ಗಹൕಗಳย
ඩರದಶბಕ ಅඌඛಯಮ, 1999 (2000ರ ಕකბಟಕ ಅඌඛಯಮ 29)ರ ಟ
ಅದರലಯย ರದ ඛಯಮಗಳ ಉಪීಧಗಳඝ౬ ಕ౨฿ಜ ඩಲචല
෴โඃ ಸಮಯದย ಒಂൿ ವಷბ ෦ೕರದ ಅವඌಛಜ ಕ౨฿ದ ಏ೬ඛ౺ಡ
ವಸಬൿ.”
14. 171ඡ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 171ඡ ಪಕರಣದ
ಬದยಡ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“171.ಅඪೕฤ.- ෨ಖ ಆಕ౨ರ คಡ ඬನฑ ඛಧბರൕ ಆඃಶൽಂದ
ඌತකದ
෴ช
ವ౾౨,
ඛಯ෦ಸತಕౙ
౽ಲ෦ൟ
คඈ
౽ಯბเඋನವඝ౬ ಅඝಸค, ඩඌ౽ರಃౙ ಅඪೕฤ ಸยಸತಕౙൿ౪:
ಪฏൡ, ಅඪೕฤർರඝ ඛಧბคದ ಅಥ฿ ඬನฑ ඛಧბคದ ๑ಲౙದ
ಕඛಷౣ ๕ಕറ 50ರಷౣඝ౬ ඩยಃಡ ഩವ ലದ ຄರൡ ಅඪೕಲඝ౬
ඬರಸౙคಸತಕౙದ౪ಲ:
ಮൡ౨ ಪฏൡ ಅඪೕฤ ಯಶ౷෴ಜ, ಈಛಗศ ഩವคದ ෮ತ౨ದ ූಗ๛
ಅಥ฿ තಣბ ෮ತ౨ದ ಮฆർಯ ಡ౽ದย, ಅದඝ౬ ඩยಃ ಁಡศ
ಮฆඩವൟ ಡತಕౙൿ౪ ಅಥ฿ ෴โඃ ಇತರ ౾ಡ ಅಥ฿ ಭเಷದ ๑ಲౙ ಅಥ฿
คಡಗัಡ ಅಥ฿ ඈಡಗัಡ ಅಥ฿ ಉಪಕರಗัಡ ಅಥ฿ ಬലಡ ಅಥ฿ ಇತರ วเಗัಡ
ຄಂർಃ ലಆಳತಕౙൿ.”
15. 172ඡ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 172ඡ ಪಕರಣದ
ಉಪಪಕರಣ (2) ಮൡ౨ (3)ರ ಬದยಡ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
9
“(2) คಡ ඩವൟಯ ತಛං ඣೕഔೕಸඝ౬ ඛೕലฆವ ෴โඃ ವ౾౨
ඛಯ෦ಸಬർඈಥ ඛಯಮಗัಡ ಅඝರ฿ಜ ඛಯ෦ದ ඩඌ౽ರದ
෨ಂං ಅಂಥ ತಛං ඣೕഔೕಸඝ౬ ಪ๏౬ಸತಕౙದ౪ಲ.
(3) ವ౾౨ ಉಪಪಕರಣ (1) ಮൡ౨ ಉಪಪಕರಣ (2)ರ ಅലಯย ඩವൟಛಜ
ತ൧౨ಪലಸมದ
౽มವඌಳಡ
คಡಯඝ౬
ඩವൟಸฤ
เಫಲකದฉ
ತൡ౨ಪലದ ඩඌ౽ರโ ಈ ಅඌඛಯಮದ ಅലಯย ಚರ ಸ౷ൡ౨ಗಳ ಜඹ౨, ಂಋ
ಌಗಳ ಮൡ౨ ౩ರ ಸ౷ൡ౨ಗಳ ෨ഖౣತೕฤ ಮൡ౨ ౩ರ ಸ౷ൡ౨ಗಳ ಜඹ౨ ฃಟใ
คඈ ಆ౨ คಡ ವมൟಛಜ ඛಯ෦ದ คೕൟಯย ಮൡ౨ ౽ಯბ
เඋನದย ඩยಃ ේ ಉർಯದ ౾ คಡಯඝ౬ ವยಡฤ
ಆඃ๏ಸಬൿ.”
16. 178ඡ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 178ඡ ಪಕರಣದยನ
“ಅಂಥ ವ౾౨ ෴ವ ൽකಂಕඈൿ คಡ ඛಧბರൕಡ ಒಳಛಗ౽ಜ൧౨ೕ, ಆ ෴โඃ ൽකಂಕൽಂದ
ಆฆ ವಷბಗูಳಡ” ಎಂಬ ಪದಗಳඝ౬ ഖౣಡತಕౙൿ౪.
17. 179ඡ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 179ඡ ಪಕರಣವඝ౬
ഖౣಡತಕౙൿ౪.
18. ຄಸ ಪಕರಣ 249-ಎ ಪბഷ.- ෩ಲ ಅඌඛಯಮದ 249ඡ ಪಕರಣದ
ತฆ฿ಯ ಈ ෨ಂൽನದඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“249ಎ . ಕකბಟಕ ಪಟౣಣ ಮൡ౨ ಛಂತರ ೕಜක ಅඌඛಯಮ, 1961ರ
ಉಪීಧಗัಗඝಞಣ฿ಜ ನಗರඩยಃ ಅඌ౽ರಗಳඝ౬ ಚมโൿ.-ಈ
ಅඌඛಯಮದยಏඡಒಳತಂലದ౪ง,-
(i) ಕකბಟಕ ಪಟౣಣ ಮൡ౨ ಛಂತರ ೕಜක ಅඌඛಯಮ, 1961ರ 14ඡ
ಪಕರಣದ เವರൕಯย ಪคූฆ๋ ේಬಳಃ ಅಥ฿ ಅไൽ౫ಡ ීಧಪಟౣ
෴โඃ เಷಯದ ಬಡ ෴โඃ ಅඌ౽ರವඝ౬ ಚมಸฤ ಅಥ฿ ෴โඃ
ಪ౽ಯბವඝ౬
චರๆคಸฤ
ಅಥ฿
෴โඃ
ಕತბವವඝ౬
ඛವბಸฤ
ಈ
ಅඌඛಯಮದ ෩ಲಕ ಅಥ฿ ෬ฉಡ ಅಗತಪലದ ನಗರඩยಃ ಅಥ฿ ෴ช
ಅඌ౽ค ಅಥ฿ ಇತರ ඩඌ౽ರโ ಅಂಥ ේಬಳಃ ಅಥ฿ ಅไൽ౫ ೕಜචಡ
ීඌඈ ಅಥ฿ ಅไൽ౫ ೕಜච ಇಲൽฆವย ೕಜක ඩඌ౽ರದ
ಸಹಮൟಂൽಡ ಅಂಥ ಅඌ౽ರವඝ౬ ಚมಸತಕౙൿ౪ ಅಥ฿ ಅಂಥ ಪ౽ಯბವඝ౬
චರๆคಸತಕౙൿ౪ ಅಥ฿ ಅಂಥ ಕತბವವඝ౬ ඛವბಸತಕౙൿ౪;
(ii) ಸದค ನಗರඩยಃ ಅಥ฿ ෴ช ಅඌ౽ค ಅಥ฿ ಇತರ ඩඌ౽ರโ
෴ช ವ౾౨ಡ ಈ ಅඌඛಯಮದ ෩ಲಕ ಅಥ฿ ಅದರ ෬ฉಡ ಅಗತಪലದ ෴โඃ
ಅඝಮൟ, ಅඝ෮ೕದච ಅಥ฿ ೪ฃൟಯඝ౬, ಅൿ ಕකბಟಕ ಪಟౣಣ ಮൡ౨
ಛಂತರ
ೕಜක ಅඌඛಯಮ, 1961ರ ಉಪීಧಗಳඝ౬
෴ವ เಷಯಃౙ
ීඌඈ ඩยโൿ ಅವಶเංೕ ಆ ෴โඃ เಷಯಃౙ ීඌದ౪ฉ,
ಸದค ಅඌඛಯಮದ ಉಪීಧಗಳඝ౬ ඩยฆโದರ ಸಮಥბච෴ಜ ಅಂಥ ವ౾౨,
ದූბඝರ
ನಗರඩยಃಡ
ಅಥ฿
ಅඌ౽คಡ
ಅಥ฿
ಇತರ
ඩඌ౽ರಃౙ
ಮನವคಃ෴ಞ๋ ౘವඝ౬ ಜฆಪലದ ຄರൡ, ಆಡತಕౙದ౪ಲ;”
10
ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ
ಆ౨ คಡ, ೦ೕฃൡ ๑ಲౙ, คಡ ಮൡ౨ ๑ಲౙ ౾ಗಳ ವมൟ ಟ
ಅඪೕฤಗಳ เศ฿คಡ ීඌತ ಉಪීಧಗัಡ ීಧಪಟౣಂ ಅโಗಳยฆವ
ಅಸ౭ಷౣಂർಜ,
ಅඌඛಯಮದ
ಉಪීಧಗಳ
ಅඝನದย
ಉದเವ
൧ಂದฉಯඝ౬ ඛ฿คಸฤ ಟ ේಬಳಃ ಅಥ฿ ಅไൽ౫ಡ ීඌದ ಕකბಟಕ
ಪಟౣಣ ಮൡ౨ ಛಂತರ ೕಜච ಅඌඛಯಮ, 1961ರ 14ඡ ಪಕರಣದ ಉಪීಧಗಳඝ౬
คಸฤ ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ ಅඌඛಯಮ, 2020 (2020ರ ಕකბಟಕ
ಅඌඛಯಮ 53)ಃౙ ൟൿ౪ಪല ഴโൿ ಅವಶಕๅಂൿ ಪคಗಸมಜං.
ಆದ౪คಂದ ಈ เඒಯಕ,
ಆ൮ბಕ ೦ౢಪನ ಪತ
ಪ౨เತ ๎ಸකತಕ ಕಮൽಂದ ෴โඃ ກನ ๅಚโ ಉಂഓಞโൽಲ.
ಪ൞ೕ೧ತ ๎ಸನ ರಚකඌ౽ರದ ಀคൡ ೦ౢಪನ ಪತ
ಘಡ- 5
(1) (i)ඡ ಉಪಘಡโ ಆ౨ คಡಂൽಡ ಇತರ ಉಪಕರಗಳ ಗಹൕಯ
ಀค൪
ඛಯಮಗಳඝ౬
ರಸฤ
ฃಜ
ಸ౽ბರಃౙ
ಅඌ౽ರವඝ౬
ඛೕഴತ౨ං.
(2) (iv)ඡ ಉಪಘಡโ ಅඪೕฤಗัಛಜ ಇฆವ ඩඌ౽ರದ ಀค൪
ඛಯಮಗಳඝ౬ ರಸฤ ฃಜ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕഴತ౨ං.
ಘಡ- 10
(iii)ඡ ಉಪಘಡโ ಂಋ ಌ ಅಥ฿ ౩ฃ౨ಯ ಜඹ౨ಯ เඋನದ
ಀคൡ ඛಯಮಗಳඝ౬ ರಸฤ ฃಜ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕഴತ౨ං.
ಘಡ- 11
(i)ඡ
ಉಪಘಡโ
೦ೕฃൡ
ಅಥ฿
ඣೕഔೕನ
ಗคಷ
ಅඝಮൟಸಬർದ
ಛತ
ಮൡ౨
೦ೕฃൡ
๑ಲౙದ
ಀคൡ
ඛಯಮಗಳඝ౬ ರಸฤ ฃಜ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕഴತ౨ං.
ಘಡ- 12
೦ೕฃൡ ๑ಲౙದ ಀคൡ ඛಯಮಗಳඝ౬ ರಸฤ ฃಜ ಸ౽ბರಃౙ
ಅඌ౽ರವඝ౬ ඛೕഴತ౨ං.
11
ಘಡ- 14
ಅඪೕฤಗัಛಜನ ඩඌ౽ರ ಮൡ౨ ౽ಯბเඋನ ಟ ಅඪೕฤಗัಛಜ
౽ಲ෦ൟಯ
ಀคൡ
ඛಯಮಗಳඝ౬
ರಸฤ
ฃಜ
ಸ౽ბರಃౙ
ಅඌ౽ರವඝ౬ ඛೕഴತ౨ං.
ಘಡ- 15
(2)ඡ ಉಪಘಡโ ಅඪೕฤಗಳ เඋನ ಮൡ౨ ౽ಯბเඋನದ ಀคൡ
ඛಯಮಗಳඝ౬ ರಸฤ ฃಜ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕഴತ౨ං.
ಪ౨เತ ๎ಸನ ರಚචಯ ಪ൞ೕಜච ฿ലಃಯ ಸ౷งಪർ౪ಜฆತ౨ං.
ല.ಃ. ๏ವಀฑ
ಉಪ ෨ಖൟ
JA.PÉ. «±Á¯ÁQë
PÁAiÀÄðzÀ²ð
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
12
ಅඝීಧ
ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ ಅඌඛಯಮ, 2020
(2020ರ ಕකბಟಕ ಅඌඛಯಮ 53)ರ ಉඁತ ූಗ
XX XX XX
81. ౩ೕ ಸ෦ൟಯ ಅඌ౽ರಗำ ಮൡ౨ ಪ౽ಯბಗำ.-(1) ಅඌඛಯಮ ಮൡ౨
ಅದರലಯย ಡมದ ඛಯಮಗಳ ಉಪීಧಗัಡ ಒಳಪഖౣ ౩ೕ ಸ෦ൟ ಈ ෨ಂൽನ
ಅඌ౽ರಗำ ಮൡ౨ ಪ౽ಯბಗಳඝ౬ ຄಂൽರತಕౙൿ౪, ಎಂದฉ :-
XX XX XX
(ല)
ಅඪೕฤ
౩ೕ
ಸ෦ൟ
ಈ
ಅඌඛಯಮದ
ಅലಯย
ಅಗತಪലಸมದ
ಎม
ಅඪೕฤಗಳඝ౬ ಆยโൿ.
XX XX XX
102. ಬ౯ಂൽ ಅඝ.- (1) ෴ವ ಅඌ౽คಗಳ ಮൡ౨ ඥಕರರ ಪದකಮಗำ ಮൡ౨ ದ೬ბಗำ
ඩยಃಯ ಬ౯ಂൽ෴ಞವฉಂൿ ෨ಖ ಆಕ౨ฆ ಅඩಯಪഴವฌೕ ಆ ಅඌ౽คಗಳ ಮൡ౨ ඥಕರರ
ಪದකಮಗಳඝ౬ ಮൡ౨ ದ೬ბಗಳඝ౬ เವคವ, ಅವคಡ ർಯ ಡ౽ದ ಬಳಗัಡ, ඹೕ೩ಗัಡ
ಮൡ౨ ಭಗัಡ ීඌඈ ෨ಖ ಆಕ౨ฆ ಪ౨ವಗಳඝ౬ ಒಳತಂലฆವ ಒಂൿ ಅඝಯඝ౬
คಡ, ಹಣ౽ ಮൡ౨ ಅඪೕฤಗಳ ಅಥ฿ ದූბඝರ ಬ౯ಂൽ ಮൡ౨ ಆಡัತ උರ൏ ౩ೕ
ಸ෦ൟಯ ෨ಂං ലಸತಕౙൿ౪.
XX XX XX
142. เඌಸಬർದ คಡಗำ.- XX XX XX
(2) ಈඛ౺ฯ ನ ನ ಸොಯย ಅಂಜೕಕคದ ತൡ౨ವั ෩ಲಕ, ඩยಃಯ คಡಯඝ౬ ಮൡ౨
ಅಂಥ คಡ ದರವඝ౬ ඛಧბคವ ವ౾౨ಗಳ ಅಥ฿ ಸ౷ൡ౨ಗಳ ಅಥ฿ ಉದಮಗಳ ವಗბವඝ౬ ಀคൡ
ඛಣბಸತಕౙൿ౪.
(3) ಸಮಪბಕ ౽ರಣಗัಛಜ ෴โඃ ಸಮಯದย ඩยಃ, ೈย౨ಯยฆವ ෴โඃ
คಡಯඝ౬ ಸ౩ಜತತัಸಬൿ, ඩბഴ ಡಬൿ ಅಥ฿ ರൿ౪ತัಸಬൿ.
XX XX XX
143. ಗಳඝ౬ เඌโൿ.- (1)
ඩยಃ, ಈ ಅඌඛಯಮದ ಅലಯย เඌವ คಡಡ
ກೋವค෴ಜ, ಈ ෨ಂൽನ ಗಳඝ౬ เඌಬൿ ಮൡ౨ ಗಸಬൿ, ಎಂದฉ:-
(ಎ) ಸ౽ბರൽಂದ ಅඌಸมඈ, ๕ಕറ 10 ರౣ ෦ೕರඈ ಅಂಥ ದರದย ෩ಲ
ಕಯბಗಳ ಉಪಕರವඝ౬, ನಗರඅಳಜನ ರ౨ಗಳඝ౬ ಉಪೕಜโದ౽ౙಜ ಪൟಂൿ ಕ౨
෮ೕഓฆ ฿ಹನಗಳ ෬ว ඛಯ෦ಸಬർಜฆವ ಮൡ౨ เเಧ ವಗბಗಳ ෮ೕഓฑ ฿ಹನಗัಡ เเಧ
ದರಗಳඝ౬ ඛಗൽಪലಸಬൿ
() ಸ౽ბರൽಂದ ಅඌಸมඈ, ಘನ൞ಜದ ಗಹൕ ಮൡ౨ เศ฿คಯ ಉං౪ೕಶ౽ౙಜ
ನಗರದย ಪൟಂൿ ේ෦ ಅಥ฿ ಕಟౣಡ ಅಥ฿ ಎರಡರ ยೕಕ ಅಥ฿ ಅൽෟೕಗർರರ ෬ว
๕ಕറ ಹತ౨ರಷౣඝ౬ ෦ೕರඈತಹ ದರದย ಘನ൞ಜ ඛವბಹൕಯ ಉಪಕರ ಮൡ౨ ේ෦ಗำ ಅಥ฿
ಕಟౣಡಗำ ಅಥ฿ เเಧ ಪඃಶಗಳย เเಧ ವಗბಗಳย เเಧ ದರಗಳඝ౬ ඛಗൽಪലಸಬൿ
() ಸ౽ბರൽಂದ ಅඌಸมದ ಅಂತಹ ದರದย เඌವ ನಗರ คಡ ಉಪಕರ.
(2) ಉಪಕರದ งಪದย ಗದ ಎม ಹಣವඝ౬ ಒಂൿ วಕౙ๏ೕბಃಡ ഩವ ಡತಕౙൿ౪
ಮൡ౨ ಅದඝ౬ ಉಪಕರ ඛඌ ಎಂൿ ಕฉಯತಕౙൿ౪.
(3) (1)ඡ ಉಪ-ಪಕರಣದ ಅലಯย เඌಸมದ ಉಪಕರವඝ౬ ඛಯ෦ಸಬർದ คೕൟಯย
ಪഷಯತಕౙൿ౪ ಮൡ౨ ಗಸತಕౙൿ౪ ಮൡ౨ ವฤ ಡತಕౙൿ౪.
(4) ಈ ಪಕರಣದย ಏඡ ಒಳತಂലർ౪ಟ ಈ ಪಕರಣದ ಅലಯย เඌವ ಮൡ౨ ಉಪಕರದ
ඛಧბರൕಂർಜ ඌತකದ ෴ช ವ౾౨ ඛಧბರൕಯ ಆඃಶದ ಪൟಯඝ౬ ౷ೕಕคದ ෩ವൡ౨
ൽನಗูಳಛಜ ක෴ඌೕಕರಣದ ෨ಂං ಅಂತಹ ಆඃಶದ เฆದ౪ ಅඪೕಲඝ౬ ಡಬൿ.
144. ಕಟౣಡಗำ ಅಥ฿ ේ෦ ಅಥ฿ ಎರಡರ ෬ยನ คಡಯ เವರൕ ಮൡ౨ ವಗბ.-
(1) ಕಟౣಡಗำ ಅಥ฿ ේ෦ ಅಥ฿ ಎರಡರ ෬ยನ คಡಯඝ౬ ඩยಃಯ ෩ಲಕ,-
(ಎ) ವಸൟ ಕಟౣಡಗัಛಜ
() ฿ඩರ ಕಟౣಡಗัಛಜ
() ಌย ේ෦ಛಜ
13
- ඛಣბಯದ งಪದย เඌಸಬർದ คಡಯ ฿ბಕ ಲದ ๕ಕറ ಹತ౨ರಷౣඝ౬
෦ೕರඈತಹ ದರದย เඌಸತಕౙൿ౪.
(2) (1)ඡ ಉಪಪಕರಣದ ಅലಯย ඛಣბಯದ ಅඝರ฿ಜ ඩยಃಯ ෩ಲಕ ඛಧბคಸมದ
ಕಟౣಡಗำ ಅಥ฿ ේ෦ ಅಥ฿ ಎರಡರ ෬ยನ คಡಯ ದರವඝ౬ ಪൟ ವಷბใ ๕ಕറ ಐದರౣ
ກಸಬൿ.
(3) ಕಟౣಡಗำ ಅಥ฿ ಌย ේ෦ಗำ ಅಥ฿ ಎರಡರ ෬ยನ คಡಯඝ౬ ಅಂತಹ ಸ౷ൟ౨ನ
ยೕಕฆ ඩವൟಸತಕౙൿ౪. ಕಟౣಡಗำ ಅಥ฿ ಌย ේ෦ಗำ ಅಥ฿ ಎರಡರ ෬ಲಣ คಡ, ේ
ಉർಯโ, ෴โർದง ಇದ౪ย, ಸದค ಕಟౣಡಗิ ಅಥ฿ ಌย ේ෦ಗำ ಅಥ฿ ಎರಡರ ෬ว
෮ದಲ ຄൕ෴ಜ ಸ౽ბರಃౙ ಅದರ ತฆ฿ಯದ ౾ಯඝ౬ ಮൡ౨ ಚರಸ౷ൟ౨ನ ෬ว, තವბ ർಯಃౙ
ಒಳಪഔౣರತಕౙൿ౪. ෴โർದง ಇದ౪ย, ಅಂತಹ ಕಟౣಡಗำ ಅಥ฿ ේ෦ಗಳ ෦ൟಯย ಅಥ฿ ಅದರ
෬ว ಪഷಯತಕౙൿ౪ ಮൡ౨ ಅಂತಹ คಡಡ ຄൕ෴ದ ವ౾౨ಡ คಸತಕౙൿ౪.
(4) ಈ ಅඌඛಯಮದย ತൽ౷ฆದ౪฿ൿൿ ಏඡ ಇದ౪ง, ಈ ಅඌඛಯಮದ ෬ฉಡ ಉಪීඌದ
เකൟಗัಡ ಮൡ౨ ඛಯ෦ಸಬർඈಥ ඛಯಮಗัಡ ಒಳಪഖౣ ಹ൬ ಂಗิฆ ಮನಗರ
ඩยಃ ಪඃಶದ ನಗರඅಳಡ ಇฆವ ಎม ಕಟౣಡಗัಡ ಅಥ฿ ಌย ේ෦ಗัಡ ಅಥ฿ ಅๅರಡಁౙ
ಪൟವಷბใ ಈ ෨ಂൽನ คೕൟಯย ಆ౨ คಡಯඝ౬ เඌಸತಕౙൿ౪.
(5) ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ, ಅಂಜೕಕคದ ඛಣბಯದ ෩ಲಕ, ಕಟౣಡಃౙ, ಌย
ේ෦ಡ ಅಥ฿ ಅๅರಡಁౙ คಡ เඌಸಬർದ ฿ბಕ ಲದ ๕ಕಡ 10ಃౙ ກಲඈ ಸ౷ൡ౨
คಡಯඝ౬ เඌಸತಕౙൿ౪ . ಒಂൿ ಕಟౣಡಃౙ, ಌย ේ෦ಡ ಅಥ฿ ಅๅರಡಁౙ คಡ เඌಸಬർದ
฿ბಕ ಲವඝ౬, ಕಟౣಡದ, ಌย ේ෦ಯ ಅಥ฿ ಅๅರಡರ ಒഖౣ ඛ෦ბತ เ౨ೕಣბඅಂൽಡ
฿ൽ ``ಘಟಕ ඛഡ เ౨ೕಣბ ಲ'' ವඝ౬ ಞವ ෩ಲಕ ීದ ಞಣಲಬ౫ವඝ౬ ಹൡ౨
ൟಂಗำಗัಡ, ಮൡ౨ ಕಟౣಡโ ಎౣ ಹึಯൿ ಎಂಬ ಆඋರದ ෬ว ඛಯ෦ಸಬർඈಥ ದರದย
ಸವಕัಯඝ౬ ಕึൿ วಕౙ ಕತಕౙൿ౪.
เವರൕ.- ಈ ಪಕರಣದ ಉං౪ೕಶ౽ౙಜ, ``ඛഡ เ౨ೕಣბ ಲ'' ಎಂದฉ, ಸ౩ಳ, ಕಟౣಡ ඛბಣದ
ಬಡ, ಌย ේ෦ ಅಥ฿ ಕಟౣಡโ ෴ವ ಬಳಃಛಜ ಇංೕ ಆ ಬಳಃಯ ಸ౷งಪ, ಌย ේ෦ಯ
เ౨ೕಣბ, ಕಟౣಡ ඛ෦ბತ เ౨ೕಣბ, ಕಟౣಡ ಎౣ ವಷბ ಹึಯൿ౪, ವಸൟತರ ಕಟౣಡದย ฿ಹನಗಳ
ඛฤಗഷಡ ๑ಲౙ เඌಸมಞโඅೕ ಆ ฿ಹನ ඛฤಗഷ เ౨ೕಣბ ಮൡ౨ ඛಯ෦ಸಬർඈಥ ಇತರ
ನඈಡಗಳඝ౬ ಗಮನದยഖౣಆಂഴ ಸ෩ಹ ಲ ඛಣბಯ เඋನ ಅಥ฿ ౩ฃ౨ ฆಕങౣ
ൟ ಅಥ฿ ෴โඃ ಈ ಎม ෩ಲಗัಂದ ಅಥ฿ ಈ ෩ಲಗಳ ೕಜචಯ ෩ಲಕ, ൞ඝ
ಪ෴ბಪ౨ ಮൡ౨ ಸಜಸๅಂൿ ಪคಗಸಬർದ ಅಥ฿ ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃಯ
෨ಖ ಆಕ౨ฆ ඛಧბคದ ಸฃಸค ฆಕങౣ ದರದ ಆඋರದ ෬ว ಪൟ ൟಂಗัಡ ಪൟ ಚದರലಂದ
ඛคೕ౾౹ಸมದ ಆർಯದ ಸฃಸค ದರ. ವಲಯಗಳක౬ಜ ವಜೕბಕคದ เเಧ ಪඃಶಃౙ ಅಥ฿ ೕൽಡ, ಌย
ේ෦ ಅಥ฿ ಕಟౣಡโ ෴ವ ಬಳಃಛಜ ಇංೕ ಆ ಬಳಃಯ เเಧ ಸ౷งಪಃౙ ಕಟౣಡಗಳ ಮൡ౨
ಌย ේ෦ಗಳ เเಧ ವಗბಗัಡ ฉฉ ದರಗಳඝ౬ ඛಗൽಪലಸಬൿ:
ಪฏൡ, ``ඛഡ เ౨ೕಣბ ಲ'' ൽಂದ ඌತฃಗಬർದ ವ౾౨ಗಳ ൟಛಜ ಮൡ౨ ಈ
ಬಡ ෴โඃ ಮನเಯඝ౬ ಸยโದಃౙ ಅಥ฿ ಸಲກಗಳඝ౬ ඛೕഴโದಃౙ ಒಂൿ ಅವ౽ಶವඝ౬
ඛೕഴโದ౽ౙಜ, ಅದඝ౬ ಈ ಂං ಸ౽ბค ฃಜಪತದย ಪಕഔದ౪ ຄರൡ, ಅಂಥ ෴โඃ
ඛഡ เ౨ೕಣბ ಲใ ೦คಡ ಬರತಕౙದ౪ಲ:
ಮൢ౨ ಪฏൡ, ಒಂൿ ಕಟౣಡಃౙ ຄಂൽಆಂലฆವ ಮൡ౨ ಅಂಥ ಕಟౣಡโ ಆವคฆವ เ౨ೕಣბದ
෩ರರಷౣඝ౬ ෦ೕರದ เ౨ೕಣბದ ේ෦ಡ ಸ౷ൡ౨ คಡಂದ เකൟ ඛೕಡತಕౙൿ౪:
ಅಲං ಪฏൡ, ಅඌಸಬർඈಥ ಷರൡ౨ಗัಡ ಒಳಪഖౣ ಮൡ౨ ಅಂಥ ಸඛ౬ๆಶಗಳย,
ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃಯ ෨ಖ ಆಕ౨ฆ,-
(ಎ) ಕකბಟಕ ಆಳ ඛ෩ბಲක ಡัಂದ ಅಥ฿ ಹ൬ ಂಗิฆ ಮನಗರ
ඩยಃಯ ෨ಖ ಆಕ౨คಂದ ಆಳ ಪඃಶๅಂൿ ಳೕಸಲ౭ഔౣฆವ ಒಂൿ ಪඃಶದยฆವ 300
ಚದರലಜಂತล ಕല෫ เ౨ೕಣბದ ඛ෦ბತ ಪඃಶದ; ಮൡ౨
() ඛ฿ತರ ಕಟౣಡದย ฿ಹನ ඛฤಗഷ ಸ౩ಳ฿ಜ ಬಳൟ౨ฆವ ಮൡ౨ ಅದರ ยೕಕ ಅಥ฿
ಅඌෟೕಗർರඝ ಅದඝ౬ ಬಳൟ౨ฆโದ౽ౙಜ ๑ಲౙ เඌಸมಞൟ౨ฆವ ಸ౩ಳದ;
() ಅವฆ ಕ౨ๅಂൿ ූเಸಬർඈಥ ಕಟౣಡ ಅಥ฿ ඛ෦ბൟಯ ෴โๆ ಇತರ ವಗბಗಳ-
ීಧದย, ವಲಯ ವಜೕბಕರಣವඝ౬ ಗಣචಡ ಡൿಆಳං, (2)ඡ ಉಪ ಪಕರಣದ ෬ฉಜನ คಡಡ
ಬದมಜ ಒಂൿ ಇലಧഖ ෮ತ౨ವඝ౬ ฿ბಕ คಡಯක౬ಜ ඛಗൽಪലಸಬൿ.
(6) ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ, ಸ౽ბค ේ෦ಯย, ෴โඃ ಸ౩ัೕಯ ౩ಡ,
෴โඃ ๎ಸನಬದ౫ ౩ಡ ಅಥ฿ ಸ౽ბರದ ಒഷತನದยฆವ ಅಥ฿ ඛತಣದยฆವ ಒಂൿ ಘ
౩ಡ คದ ේ෦ಯย, ౽ඞඝ ರ฿ಜ ඛ෦ბದ ಕಟౣಡವඝ౬ ຄರൡಪല, ಕಟౣಡ ಉಪ
เඌಗำ ಉಪීಧಗಳඝ౬ ಉಲಂಫ ಕഔౣฆವ ಅಥ฿ ಅನඌಂತ ศಔഡನย ಅಥ฿ ฉเඞ
14
ේ෦ಯย ಕഔౣฆವ ಕಟౣಡโ คඈ ಪൟಂൿ ಕಟౣಡಃౙ, ಌย ේ෦ಡ ಅಥ฿ ಅๅರಡඞ౬
ಒಳತಂഴ ಅಥ฿ ಅඌෟೕಗ ಪಣ ಪತ ಅಥ฿ ಕಟౣಡ ඛბಣ ෨౽౨ಯ ಪಣಪತವඝ౬
ඛೕಡං ฿ಸಃౙ ಬಳൟ౨ฆವ ಕಟౣಡಃౙ ಎರഴ ಪഖౣ ಸ౷ൡ౨ คಡಯඝ౬ เඌಸಬൿ ಮൡ౨ ಅದඝ౬
ವฤ ಡಬൿ. ಅಂಥ ಕಟౣಡಗัಂದ ವฤ ലದ ಸ౷ൡ౨ คಡಯ วಕౙವඝ౬ ಒಂൿ ಪೕಕ
ค೧ಸౣคನย ಇಡತಕౙൿ౪:
ಪฏൡ, ಈ ಪಕರಣದ ෬ฉಡ ಅಂಥ ಕಟౣಡಗัಡ ಸ౷ൡ౨ คಡಯඝ౬ เඌโൿ ಮൡ౨ ಅದඝ౬
ವฤ ഴโൿ, ലದ ෴โඃ ಉಲಂಘචಯඝ౬ ಸಕಮತัಸฤ ෴โඃ ಹಕౙක౬ಗย ಅಥ฿
ಅಂಥ ಕಟౣಡಃౙ ಹಀౙ౷ಮ, ಒഷತನ ಅಥ฿ ౽ඞඛನ ౩ನನವක౬ಗย අರ౾ ಆഴโൽಲ. ಅಂಥ
ಕಟౣಡಗำ
౽ඞඛನ
ಉಲಂಘචಛಜ
ಈ
ಅඌඛಯಮದ
ಅಥ฿
෴โඃ
ಇತರ
౽ඞඛನ
ಉಪීಧಗಳನ౷ಯ ෴โඃ ಕಮಃౙ ಞค෴ಗฤ ෴฿ಗล ಬದ౫฿ಜರತಕౙൿ౪.
(7) ඛ฿ಸದ ಉං౪ೕಶ౽ౙಜ ಬಳൟ౨ฆವ ಸ౷ಂತ ฿ಸದ ಕಟౣಡದ ීಧದย ಮൡ౨ ඩยಃಯ
๏මರ౺ನ
෬ว
ฃಜ
ಸ౽ბರโ
ಅඌಸಬർඈಥ
ඛ฿ತರ
ಉං౪ೕಶ౽ౙಜ
ಸ౷ಂತಃౙ
ಬಳൟ౨ฆ๋ಥ ಕಟౣಡದ ವಗბದ ීಧದย ർಯ ಡತಕౙ ಸ౷ൡ౨ คಡಯඝ౬ ๕ಕറ ಐವತ౨ರౣ
ಇัಸತಕౙൿ౪.
(8) ಸ౷ൡ౨ คಡಯඝ౬ ඩವൟ ಡฤ ෩ಲ൫ ຄൕಛರකದ ವ౾౨, คಡಯඝ౬ ಎರഴ
ಸಮකದ ಉൡಗಳย ലಂി റෆౣ ෩ಲಕ ಅಥ฿ ಇ-ඩವൟಯ ෩ಲಕ ඩವൟ ಡತಕౙൿ౪.
෮ದಲචಯ ಉತඝ౬ ಪൟ ಆ൮ბಕ ವಷბದ ෬ 30 ฌಳಡ ಮൡ౨ ಎರಡඡ ಉತඝ౬ ನๅಂಬฑ 29ฌಳಡ
ඩವൟ ಡತಕౙൿ౪. ಆർಟ ಸ౷ൡ౨ คಡಯඝ౬ ඩವൟ ಡฤ ෩ಲ൫ ຄൕಛರකದ ยೕಕඝ
ಅಥ฿ ಅඌෟೕಗർರඝ ಅಥ฿ ವ౾౨ ಒಂඃ ಉൟನย ർಯ ഴโದඞ౬ ಆౙ
ലಆಳಬൿ:
ಪฏൡ, คಡಯඝ౬ ඩವൟ ಡฤ ຄൕಛರකದ ยೕಕඝ ಅಥ฿ ಅඌෟೕಗർರඝ ಪൟ
ವಷბದ ඩฏಭದ ൽකಂಕൽಂದ ಒಂൿ ൟಂಗูಳಡ เವರ ಪತವඝ౬ ಸยದฉ ಮൡ౨ ಇലೕ ವಷბದ ಸ౷ൡ౨
คಡಯඝ౬ ಸಹ ඩವൟ ലದฉ, ಆತඝ ർಯ ಡತಕౙ คಡಯ ෬ว ๕ಕറ ಐದರౣ
ค෴ಯൟಯඝ౬ ಆತඛಡ ඛೕಡತಕౙൿ౪:
ಮൢ౨ ಪฏൡ, ಸ౽ბರโ ඩยಃಯ ๏මರ౺ನ ෬ว, ಅඌಚචಯ ෩ಲಕ ෴โඃ
ಹಣ౽ ವಷბಗัಡ ීඌඈ ඈಡเಲං ಸ౷ൡ౨ คಡಯඝ౬ ඩವൟ ಡฤ ಮൡ౨ ๕ಕಡ
ಐದರౣ ค෴ൟ ಲಭವඝ౬ ಪഷಯฤ ౽ಲಪค෦ൟಯඝ౬ เಸ౨คಸಬൿ:
ಅಲං ಪฏൡ ඛಯ෦ಸಬർඈ ಅඛ๏ತ ಪค๏ೕಲචಡ (random scrutiny) ಒಳಪഖౣ, ෮ದಲ
คಡ ಅಥ฿ ಕකბಟಕ ౣಂඬ ಅඌඛಯಮ, 1957ರ (1957ರ ಕකბಟಕ ಅඌඛಯಮ 34) 45 ಪಕರಣದ
ಅലಯย ಸ౷ൟ౨ನ ಗბ ಲโ ಪคಷౙೃತತಂಡ ವಷბ౽ౙಜ ർಖยದ คಡ เವರಪഔౣಃ
ಪൟಂൿ ಋ ವಷბಃౙ ಅನ౷ಯ฿ಞವ คಡ ඩವൟಡ ಆඋರ ವಷბ฿ಗತಕౙൿ౪.
(9) ෴ช ยೕಕඝ ಅಥ฿ ಅൽෟೕಗർರඝ (7)ඡ ಉಪಪಕರಣದ ෬ฉಡ ෴โඃ เವರ
ಪತವඝ౬ ಸยವ ෮ದฤ วಕౙ ಕมದ ಅಧბ฿ბಕ คಡಯඝ౬ ෨ಂತ฿ಜ ඩವൟ
ಡತಕౙൿ౪ ಅಥ฿ ಆತඝ ಸತ฿ൿൿ ಮൡ౨ තಣბ฿ൿൿ ಎಂൿ ಳೕ ಸยದ เವರ ಪತದ
ಆඋರದ ෬ว ವಷბಃౙ ඩವൟ ಡ౽ದ ಸ౷ൡ౨ คಡಯ තಣბ ෮ಬಲಗඝ౬ ඩವൟ ಡತಕౙൿ౪.
(10) ಈ ಅඌඛಯಮದย ಏඡ ಒಳತಂലದ౪ง, ฃಜ ಸ౽ბರโ ಈ ಪಕರಣದ ෬ฉಡ ಸ౷ൡ౨
คಡಯඝ౬ ඩವൟ ಡฤ ຄൕಛರකದ ಪൟಬ౯ ยೕಕඝ ಅಥ฿ ಅඌෟೕಗർರඝ ಹ൬
ಂಗิฆ ಮನಗರ ඩยಃಯ ෨ಖ ಆಕ౨คಡ ಅಥ฿ ಈ ීಧದย ಅವฆ ಅඌಂತತัದ
ಅඌ౽คಡ ಅಥ฿ ಏಜඛ౺ಡ ಪൟ ವಷბโ ಸยಸತಕౙ เವರಪತದ ನ෩චಯඝ౬ ಮൡ౨ คೕൟಯඝ౬
ඛಯ෦ಸಬൿ.
(11) ෴โඃ ಕಟౣಡದ ಅಥ฿ ಌย ේ෦ಯ ಅಥ฿ ಎರಡರ ยೕಕ ಅಥ฿
ಅඌෟೕಗർರඝ
เವರಪഔౣಃಗಳඝ౬
ಸยโದඝ౬
ಮൡ౨
ಈ
ಪಕರಣದ
ಅലಯย
คಡ
ඛಧბคโದඝ౬ ಲಭತัವ ಸฤ฿ಜ, ෨ಖ ಆಕ౨ฆ ඛഡ เ౨ೕಣბ ಲ ಟ
ಆඦತರ ඩವൟಸ౽ದ ಸ౷ൡ౨ คಡಯඝ౬ ඛಧბคโದ౽ౙಜ ಗბಗಳඝ౬ ຄರലಸತಕౙൿ౪.
(12) ฿ಜ ಕಟౣಡವඝ౬ ຄರൡಪല ವಸൟ ಕಟౣಡದ ยೕಕ ಅಥ฿ ಅൽෟೕಗർರඝ คಡ
ඛಧბರൕಛಜ ಸยದ ಪൟಂൿ เವರಪഔౣಃ, ඛಯ෦ಸಬർඈತಹ คೕൟಯย ಸยದ
เವರಪഔౣಃಗัಡ, ෨ಖ ಆಕ౨ฆ ಅಥ฿ ಆವคಂದ ಅඌಂತತัದ ಅඌ౽ค ಅಥ฿ ಅඌಂತತัದ
ಅඌೕನ ಅඌ౽ค ಅತಳಬർದ ಅඛ๏ತ คೕൟಯ ಪค๏ೕಲචಯ ๕ಕറ 10ರౣ ಪಕರಣಗಳඝ౬
ຄರൡಪലඈ ಉัದ ಪಕರಣಗัಡ คಡಯඝ౬ ർಯ ഴโದಃౙ ඛಧბคಸมಜං ಎಂൿ
ූเಸತಕౙൿ౪.
ಪฏൡ, ෨ಖ ಆಕ౨ฆ ಅಥ฿ ಆತನ ಅඌಂತತัದ ಅඌ౽คಯ ಸ౷දೕರൕಂದ ಅಥ฿
คಡಯඝ౬ ർಯ ഴโದಃౙ ຄൕಛರකಜฆವ ವ౾౨ಂದ คಡಯඝ౬ ತඪ౭ಸมಜං ಎಂಬ
15
ದಭბದย ಅನ൭ ඦಬฤ ౽ರಣเං ಎಂ්ർಜං ಆತඝ ಅಂತಹ ಕಟౣಡಗำ ಅಥ฿ ಌย ೦ಗಗำ
ಮൡ౨ คಡ ඛಧბರൕಯ ౽ರಣಗಳඝ౬ ತඩಸൕಯඝ౬ ലಸಬൿ.
(13) ಸยಸมದ เವರ ಪഔౣಃಗಳ ಅඛ๏ತ คೕൟಯ ಪค๏ೕಲචಯ ಉං౪ೕಶ౽ౙಜ ಅಥ฿ ෴โඃ
ಕಟౣಡಗำ
ಅಥ฿
೦ಗಗำ
ಅಥ฿
ಎರಡರ
ීಧದย
(7)ඡ
ಉಪ
ಪಕರಣದ
ಅലಯย
ಅಗತಪലಸมඈ เವರ ಪഔౣಃಗಳඝ౬ ಸยಸංฆವ ದಭბದย, ෨ಖ ಆಕ౨ฆ ಅಥ฿ ಇದರ
ಪರ฿ಜฆವยನ ಆತඛಂದ ಅඌಂತತัದ ෴โඃ ವ౾౨ ยೕಕคಡ ඣೕഔೕ ඛೕലದ ತฆ฿ಯ
෴โඃ ේ෦ ಅಥ฿ ಕಟౣಡದ ನ෩ದච, ಪค๏ೕಲච, ෮ೕಜർರರ ಅಳಯඝ౬ ಡಬൿ.
ยೕಕඝ ಅಗತಪലದ ൟ ಮൡ౨ (5) ඡ ಉಪಪಕರಣದ ಅലಯยಅಂತಹ ಪค๏ೕಲචಯ ಮൡ౨
ಗದ ൟಯ ಆඋರದ ෬ว ಅವಶಕ฿ಜ ಒದಜಸฤ ಬದ౪฿ಜರತಕౙൿ౪, ಆತನ ಸ౷ತ౨ඝ౬
ಲಪನ ಡತಕౙൿ౪ ಮൡ౨ ීಧಪಟౣ ยೕಕ ಅಥ฿ ಅඌෟೕಗർರඛಡ ඛಧბರൕಯ
ಆඃಶದ ಒಂൿ ಪൟಯඝ౬ ಕำಸತಕౙൿ౪. ಮൡ౨ ಅಂತಹ ෴โඃ ಕಟౣಡ ಅಥ฿ ಌย ೦ಗಗಳඝ౬
ಪๆ๏ವ ಟ ಅದರ ෬ว ೕბದಯ ಮൡ౨ ෴ბಸ౨ದ ನഴๅ ದ౫ತัಸತಕౙൿ౪.
(14) ಆವರಣಗಳ ತඩಸൕಯඝ౬ ನഷಸฤ ಅඌಂತತัದ ಅඌ౽ค ಪๆ๏โದඝ౬ ಸ౷ൟ౨ನ
ยೕಕ ಅಥ฿ ಅඌෟೕಗർರඝ ඛฃಕคದฉ, ಅඌ౽ค ಕ౨ ಅವ౽ಶವඝ౬ ඛೕലದ ತฆ฿ಯ
ඛฃಕರൕಯඝ౬ ർಖยಸತಕౙൿ౪ ಮൡ౨ ಆತನ ಅൡತ౨ಮ เๆಚචಯย ಸ౷ൟ౨ನ ಲ ඛಧბರൕಯඝ౬
෨ಂൿವคಸತಕౙൿ౪.
ಪฏൡ, ನವ ವಸൟಯඝ౬ ಕ౨ ದರವ฿ಜ ಬಳದ ಕಟౣಡಗಳ ದಭბದย, ಅඌෟೕಗർರฆ
೧ಕ ಮൡ౨ උ෦ბಕ งുಗัಡ ಸยಸತಕౙൿ౪ ಮൡ౨ ಒಬ౯ ಮึಯ ฿ಸ౨เಕ ಅඌෟೕಗದย
ಅඩಟბ෫ಂಟඝ౬ ಅವำ ಂಡൿಆಳฤ ಸ౷൪ತเൿ౪ ಮൡ౨ ಂಡൿಆำโದ౽ౙಜ ಆಃಡ
ಪൟಂൿ
ಕ౨
ಲಭವඝ౬
ಒದಜಸมಜං
ಎಂ්ർಜ
ಆಃಯ
ൟัಯಪലವವฉಟ
ಪๆ๏ಸತಕౙದ౪ಲ.
(15) ಅඛ๏ತ คೕൟಯ ಪค๏ೕಲචಯ ෬ว, ಅඌಂತ ಅඌ౽ค ಒದಜฆವ ෴โඃ เವರ
ಪഔౣಃಗಳ ಲ ඛಧბರൕ ತඩ౭ಜං ಎಂൿ ඦಬฤ ౽ರಣಗัๅ ಎಂ්ർಜ ූเದ౪ย ಅಥ฿
ಸ౷ൟ౨ನ คಡಯඝ౬ ತඪ౭ವ ಪค൏ಮ฿ಜ ಕല෫ ඛಧბರൕಯඝ౬ ലದ౪ย,-
(ಎ) ർಖวಯย ಲಭเฆವ ൟಯ ಆඋರದ ෬ว ಪತౘ ತඩಸൕಯ ತฆ฿ಯ, ಈ
ಪಕರಣದ ෬ฉಡ ಉಪීඌದ คೕൟಯย ಸ౷ൟ౨ನ ඬට ඛಧბರൕಯඝ౬ ෨ಂൿವคโൿ;
() คಡಯ ඬට ඛಧბರൕ เವರಪഔౣಃಗูಂൽಡ ಸยಸมದ คಡಜಂತ ๕ಕറ ಐದ౾ౙಂತ
ກೈಜದ౪ย, ීಧಪಟౣ ವ౾౨ ತඪ౭ದ คಡಯ ෮ತ౨ದ ಎರಡರౣ ವಷბಃౙ ๕ಕറ ಒಂಬತ౨ರ
ಬലಯย ർಯഴโದಃౙ ຄൕಛರකಜರತಕౙൿ౪.
() ෨ಖ ಆಕ౨ฆ ಅಥ฿ ಅඌಂತ ಅඌ౽คಯವคಂದ ಈ ಪಕರಣದ ಅലಯย ಪค๏ೕಲච ಮൡ౨
ඬನฑ ඛಧბರൕ ಡมඈ, คಡർರඛಡ ඬನฑ ඛಧბರൕಯ ඣೕഔಸඝ౬ ຄರലಸತಕౙൿ౪ ಮൡ౨
คಡർರඛಡ ยತದย ౽ರಣವඝ౬ ຂัಆำವ ಅವ౽ಶವඝ౬ ඛೕലದ ತฆ฿ಯ ඣೕഔೕಸඝ౬
೦คലದ ෩ವൡ౨ ൽನಗูಳಛಜ คಡಯඝ౬ ඩವൟ๋ ಒ൞౨ಯಪലಸತಕౙൿ౪.
(ല) ඛಧბคದ ಸ౷ൡ౨ คಡಯඝ౬ ಮൡ౨ เඌದ ඈಡವඝ౬ ยೕಕඝ ಅಥ฿ ಅൽෟೕಗർರඝ
ಒඪ౭ಆಳಬൿ ಅಥ฿ ಈ ಉಪಪಕರಣದ ෬ฉಜನ ඣೕഔೕನ ಪൟಯඝ౬ ౷ೕಕคದ ෩ವൡ౨
ൽನಗูಳಛಜ ෨ಖ ಆಕ౨คಡ ಅಥ฿ ಅඌಂತ ಅඌ౽คಡ ಆಃ౹ೕಪൕಗಳඝ౬ ಸยಸಬൿ;
(ಇ) ෨ಖ ಆಕ౨ฆ ಅಥ฿ ಅඌಂತ ಅඌ౽ค ಆಃ౹ೕಪൕಗಳඝ౬ ಪคಗಸಬൿ ಮൡ౨
ಆಃ౹ೕಪൕಗಳඝ౬ ಸยದ ൽකಂಕൽಂದ ಅರವൡ౨ ൽನಗูಳಡ ಅಂಥ ඛಧბರൕಯඝ౬ ඁಢಪലವ ಅಥ฿
ಪคಷౙคವ ಅಂಥ ಆඃಶವඝ౬ ຄರലಸತಕౙൿ౪ ಟ ಆඃಶದ ಒಂൿ ಪൟಯඝ౬ ීඌದ ยೕಕ
ಅಥ฿ ಅൽෟೕಗർರಇಡ ಕำಸತಕౙൿ౪.
(16) ಈ ಪಕರಣದ ෬ฉಜನ คಡ ඛಧბರൕಯඝ౬ ಅಥ฿ คಡ ಮฆ ඛಧბರൕಯඝ౬ ಈ ෨ಂൽನ
౽ಲ෦ൟಗಳ ඦತರ ಡತಕౙದ౪ಲ, ಎಂದฉ:-
(i)
ಈ ಪಕರಣದ ෬ฉಡ คಡ เವರ ಪತವඝ౬ ಸยದ ඦತರ ಐൿ ವಷბಗำ ಕึದ෬ว;
(ii) ෨ಖ ಆಕ౨ฆ ಅಥ฿ ಅඌಂತ ಅඌ౽คಯ ಅඩಯದ ಪ౽ರ คಡ ಮฆ ඛಧბರൕ
ലฆโದඝ౬ ಸಮ൮ბವ ฿ಸ౨฿ಂಶಗำ ಕౣ ಇๅ ಎಂ්ൿ ಅವರ ಗಮನಃౙ ීದ ತฆ฿ಯ
ಐൿ ವಷბಗำ ಕึದ ෬ว, ಇದರย ෴โൿ ඦತರ่ೕ ಆ ಅವඌ ಕึದ ඦತರ.
XX XX XX
(18) ෨ಖ ಆಕ౨ฆ, ವಲಯಗಳ ವಜೕბಕರಣ, ඛഡ เ౨ೕಣბ ಲ ಮൡ౨ ಸ౷ൟ౨ನ ವಗბದ ಬಡ
ಬฆವ ෴โๆ ಶಯಗಳඝ౬ ಪคಹคವ ಅඌ౽ರವඝ౬ ຄಂൽರತಕౙൿ౪. ಈ ීಧದย ෨ಖ
ಆಕ౨ರ ൟೕბನโ ಅಂൟಮ฿ಜರತಕౙൿ౪.
16
XX XX XX
148. คಡಯ ർಯ౽ౙಜ ඣೕഔಗಳඝ౬ ඛೕഴโൿ ಮൡ౨ คಡಗಳ ವมൟ.- (1) ಈ
ಅඋಯದ ಅലಯย ർಯ ಡಬർದ ඈಡಗಳඝ౬ ಒಳತಂഴ ౾ฆವ ತฆ฿ಯ
ಅದඝ౬ ඩವൟಸං ಇದ౪ คಡ෴ಜದ౪ย ඩยಃ ಅඃ ർಯ౽ౙಜ ඛಯ෦ಸಬർඈತಹ
ನ෩චಯย
ಒಂൿ
ലಃಯ
ඣೕഔೕಸඝ౬
ຄൕಛರකದ
ವ౾౨ಯ
෬ว
ඣೕഔೕಸඝ౬
೦คಡಬൿ.
(2) ෨ಖ ಆಕ౨ฆ ಅಥ฿ ಅವคಂದ ಅඌಂತ฿ದ ෴ช ವ౾౨ಂದ ඛೕലದ ലಃಯ ඣೕഔೕ ನ
เฆದ౪ ෬ಲನเಡ ಒಬ౯ ವ౾౨ ಆೕคದ౪ย, ಅಂಥ ವ౾౨ ෬ಲನเಯඝ౬ ಪ๏౬ಸฤ ෬ಲನเ
කಯಡัಯ ෨ಂං ಒಂൿ ෬ಲನเಯඝ౬ ಸยಸಬൿ.
(3) (2)ඡ ಉಪ-ಪಕರಣದ ಅലಯย ෬ಲನเಯඝ౬ ಸยโದಃౙ ಆೕฆൟ౨ฆವ ෴โඃ ವ౾౨
෬ಲನเ කಯಡั ಹൟ౨ರ ലಃಯ ෮ತ౨ದ ๕ಕറ ಐವತ౨ರಷౣඝ౬ ഩವ ಇಡತಕౙൿ౪.
(4) ಅಂಥ ലಃಯඝ౬ ೦คലದ ෩ವൡ౨ ൽನಗูಳಛಜ คಡಯඝ౬ ർಯ ಡං (1)ඡ
ಉಪ ಪಕರಣದ ಅലಯย ೦ค ಡมಜದ౪ ෴ช ವ౾౨෴ಜದ౪ย, ലಃಯ ඣೕഔೕ ನ ෬ว
෬ಲನเ කಯಡั ಅಥ฿ ෴โඃ ක෴ಲಯದ ෩ಲಕ ඛೕലದ ෴โඃ ತഷಗഷ
ಇಲൽฆವย ෨ಖ ಆಕ౨ฆ ౾ർರನ ಆತನ ฿ฏഔನ ಅലಯย ಮൡ౨ ಚರಸ౷ൟ౨ನ ฃಟ ಅಥ฿
ಅಂತಹ ಕಟౣಡ ಅಥ฿ ೦ಗದย ಉഴಬฆವ ෴โඃ ಚರಸ౷ൟ౨ನ ಜඪ౨ ಮൡ౨ ฃಟದ ෩ಲಕ
౾ർರඝ ಕಟౣಡದ ౾ർರඝ ಅඌෟೕಗർರකಜದ౪ย, ಡ ಜඪ౨ ലದ ಸ౷ತ౨ඝ౬ ತഷലದ ಮൡ౨
ฃಟ ഴವ ීಧದย ๅಚ฿ಜං ಎಂ්ർಜ ූವ ೈಜბಗำ ฿ฏഔನ ๑ಲౙ ಮൡ౨
ಜඪ౨ಯ ๑ಲౙ ಮൡ౨ ಅಂಥ ກನ ෮ತ౨ಗಳඝ౬ තซโದರ ೯ಡ คಡಯ ౽ರಣൽಂർಜ ౾
෮ತ౨ವඝ౬ ಜඪ౨ ഴವ ෩ಲಕ ವฤ ಡಬൿ. ಜඪ౨ലದ ಸ౷ತ౨ඝ౬ ತഷലದ ಮൡ౨
ฃಟ ഴವ ීಧದย ๅಚ฿ಜං ಎಂ්ർಜ ූವ ฿ฏഔನ ๑ಲౙ ಮൡ౨ ಜඪ౨ಯ ๑ಲౙ
ಮൡ౨ ಅಂತ ກನ ෮ತ౨ಗಳඝ౬ තซโದರ ೯ಡ คಡಯ ౽ರಣൽಂർಜ ౾ ෮ತ౨ವඝ౬ ಜඪ౨
ഴವ ෩ಲಕ ವฤ ಡಬൿ.
(5) ෴โඃ ౽ರಣಗัಛಜ ಸ౷ൡ౨ ಜඪ౨෴ಜದ౪ฉ, ಅಥ฿ ෴ช ౾ർರರ ಸ౷ൡ౨ ಪค൏ಮ౽ค෴ಜ
ಜඪ౨ ಆಜರൽದ౪ฉ, ෨ಖ ಆಕ౨ฆ, ಅಂಥ ౾ ಇฆವ ౩ರ ಸ౷ൟನ คಡ ವมಞವವฉಡ ඛಗൽಪലದ
ನ෩චಯย ಅಂಥ ౾ർರನ ಸ౷ತ౨ඝ౬ ಅಥ฿ ಂಋ ಌಯඝ౬ ෨ഖౣತೕฤ ౾ಆಳಬൿ.
෨ಖ ಆಕ౨ฆ ಅವคಂದ ಡมದ ಜඹ౨ಯ ඛฆඩඌಕ ಆඃಶವඝ౬ ಸౘಮ ක෴ಲಯಃౙ
ಸยಸಬൿ. ತฆ฿ಯದย ෨ಖ ಆಕ౨ฆ ಸౘಮ ක෴ಲಯದ ෨ಂං ౾ർರರඝ౬
เೈರൕತัಸಬൿ.
149. ವಛბವൕ ඣೕഔೕಸඝ౬ ಆഴโದ౽ౙಜ ವಛბವൕತಂಡ ಅಥ฿ ವಛბವൕ ಪഷದವನ
ූದ.- (1) ෴โඃ ಆವರಣಗಳย ಅಥ฿ ಅಂಥ ಆವರಣಗಳ ෬ว ವಛბಂತคತ฿ಜൿ౪, คಡಯඝ౬
ർಯ ഴโದ౽ౙಜ ෩ಲತ: ຄൕಛಗකಜฆವ ෴โඃ ವ౾౨ಯ ౷ಮದ ෴โඃ
ದಭბದย, ವ౾౨౷ಮโ ವಛბಂತคತ฿ದ ವ౾౨ ಮൡ౨ ಅඃ ವ౾౨ಡ ವಛბಂತค฿ಞತ౨ං. ವಛბವൕ
ಪತವඝ౬
ಬฉൿ
ಆഖౣ
ತฆ฿ಯ
෩ฆ
ൟಂಗูಳಛಜ
ಅಥ฿
ඦತರ
ಅโಗಳඝ౬
ඣೕಂದಡತಕౙൿ౪, ಅದඝ౬ ඣೕಂർದ౪ฉ ಅಥ฿ ವಛბವൕಯ ඦತರ ಚมವൕಯยದ౪ฉ
ಬฉൿ ಆಡ౽ದ ยತಪತเಲൽದ౪ย, ඛಯ෦ಸ ಬർඈತಹ ನ෩චಯย ෨ಖಆಕ౨คಡ
ಅಂಥವಛბವൕ ඣೕഔೕಸඝ౬ ඛೕಡತಕౙൿ౪.
(2) ෨ಂ ຂัඈ ෩ಲತ: ຄൕಛರකಜฆವ ෴โඃ ವ౾౨ಯ ಮರಣದ ದಭბದย,
෪ತನ ౷ಮเฆವ ವ౾౨ಯ ฿ರർರ ಅಥ฿ ฉ คೕൟಯย (ಅನ൭) ವಛბಂತคತ฿ಗತಕౙൿ౪,
෪ತನ ಮರಣൽಂದ ಒಂൿ ವಷბಗูಳಛಜ ෨ಖ ಆಕ౨คಡ ಅಂಥ ವಛბವൕಯ ඣೕഔೕಸඝ౬
ඛೕಡತಕౙൿ౪.
(3) ಅಂತಹ ඣೕഔೕನ ෨ಌಂತರ ෨ಖ ಆಕ౨ฆ ಅಥ฿ ಅඌಂತ ಅඌ౽คಯ ಅคเಡ ීದ
ಅಂತಹ ವಛბವൕಯ ෴โඃ ದಭბದมದง, ವಛბವൕ ಪഷದವನ ກಸರವඝ౬ ಸ౷ൟ౨ನ คಡ
ඣೕಂದ (ค೧ౣი)ಯย ನ෩ൽಸತಕౙൿ౪.
(4) ෨ಖ ಆಕ౨คಡ ඣೕഔೕಸඝ౬ ඛೕಡං ෨ಂ ຂัඈ ವಛბವൕ ലฆವ ಪൟಬ౯
ವ౾౨ಯ ಅಂತಹ ඛಲბౘದ ෨ಌಂತರ ಅವඝ ವಸಬർದ ෴โඃ ಇತฉ ຄൕಛคಃಯ ೯ಡ,
ಅವඝ ඣೕഔೕಸඝ౬ ඛೕഴವವฉಡ ಅಥ฿ ವಛბವൕ෴ಞವವฉಡ ವಛბಂತคತ ಆವರಣಗಳ ෬ว
ඛಧბคಸมದ ಸ౷ൟ౨ನ คಡಯඝ౬ ർಯഴโದ౽ౙಜ ຄൕಛคಃಯඝ౬ ෨ಂൿವคಸತಕౙൿ౪,
ඩยಃಯ ඣೕಂದ (ค೧ಸౣฑ ಗಳย)ಯย ർಖวಯඝ౬ ຄಂൽರತಕౙൿ౪. ಆದฉ ಈ ಪಕರಣದย
ಪค൏ಮೕರತಕౙದ౪ಲ.
(ಎ) ಸದค คಡಯ ർಯ౽ౙಜ ವಛბವൕ ಪഷದವರ ຄൕಛคಃ, ಅಥ฿
() ඩยಃಯ ෨ಂನ ๅಚ
17
(5) ෨ಖ ಆಕ౨ರವคಂದ, ಸ౷දೕರൕಂർಗยೕ ಅಥ฿ ฉคೕൟಯมಗยೕ ෮ೕಸ ಅಥ฿
ಛൟಗಳඝ౬ ಮฉഴโದರ ෩ಲಕ ಅಥ฿ ำ, ತත౭ ಅಥ฿ ಅතಣბ ಗൟಗಳඝ౬
ಒದಜโದರ ෩ಲಕ ඩยಃಯ ඣೕಂದൕ ඬಸ౨ಕದย ർಖยಸมಜൿ౪, ౷ಮದ ෴โඃ
ವಛბವൕಯ
තซಃ෴ಜං
ಎಂൿ
ಆತඝ
ಅವಶಕๅಂൿ
ಪ෴ბสೕದ
ಅಂತಹ
เೈರൕಯತฆ฿ಯ, ౷ಮದ ವಛბವൕಯඝ౬ ർಖฤലඈತಹ ൽකಂಕൽಂದ ෩ฆ ವಷბಗಳ
ಅವඌಳಛಜ ಆತඝ ൟೕბඛඈ ಅದಃౙ ීඌඈ ಪಕರಣವඝ౬ ඬನ: ಆฏಸಬൿ
ಮൡ౨ ಅಂತಹ ಆඃಶಗಳඝ౬ ෨ಂൿವฉಸಬൿ.
ಪฏൡ, ಅದคಂದ ඌತฃಗർದ ವ౾౨ ಅಹ฿ಲඝ౬ ຂัಆಳฤ ಕ౨ ಅವ౽ಶವඝ౬
ඛೕലದ ತฆ฿ಯದ ຄರൡ ಅಂತಹ ಆඃಶಗಳඝ౬ ಡತಕౙದ౪ಲ.
(6) ಈ ಪಕರಣದยಏඡಒಳತಂലർ౪ಟ, ීಧಪಟౣ ಡั ಅಥ฿ ಸ౩ัೕಯ ඩඌ౽ರದ
෩ಲಕ ෴โඃ ಅඝർನ (ಅඝಮൟ), ງಃ ಅಥ฿ ಞൟ౨ಡ ඛವბಸฤ ෴โඃ ವ౾౨ಡ ಆಡมದ
౷ඌೕನ, ෴โඃ ಕಟౣಡ ಅಥ฿ ೦ಗದ ීಧย, ಂಗิฆ ಅไൽ౫ ඩඌ౽ರ ಅಥ฿ ಕකბಟಕ
ಠಹಡั ಅಥ฿ ෴โඃ ಸ౩ัೕಯ ඩඌ౽ರโ ಸ౷ൟ౨ನ คಡಯ ർಯ౽ౙಜ ෩ಲತ:
ຄൕಛರකಜฆವ ෴โඃ ವ౾౨ಯ ౷ಮದ ವಛბವൕಯඝ౬ ಡั ಅಥ฿ ීಧಪಟౣ ಸ౩ัೕಯ
ඩඌ౽ರವඝ౬ ಸสೕಸං ඩยಃಯ ඣೕಂದ ඬಸ౨ಕದย ർಖยಸತಕౙದಲ.
150. ෨ಖ ಆಕ౨คಂದ ඬನคೕౘൕ.- ෨ಖ ಆಕ౨ฆ, ൞කಜ ಆಗย ಅಥ฿ ಅನ൭
ಅವಶๅಂൿ ಪคಗ๋ಥ เೈರൕ ലದ ತฆ฿ಯ 149ඡ ಪಕರಣದ ෬ฉಡ ಹಀౙ౷ಮದ
෴โඃ ವಛბವൕಯඝ౬, ඩยಃಯ ค೧ಸౣคನย, ෮ೕಸൽಂದ, ತඬ౭ ඛงಪൕಂದ ಅಥ฿ ฿ಸ౨ವ
ಗൟಗಳඝ౬
ಬഖౣ
ಅಥ฿
ำ,
ಸคಯಲದ
ಅಥ฿
ಅතಣბ
ಮಜಗಳඝ౬
ಒದಜ
ർಖมലಸมಜංಂൿ ಮನವคಃ෴ದฉ, ಅವฆ, ಡ ಹಀౙ ౷ಮದ ವಛბವൕಯඝ౬ ർಖยದ
ൽකಂಕൽಂದ
෩ฆ
ವಷბಗಳ
ಅವඌಳಡ
ಆ
ಪಕರಣವඝ౬
ฉಯಬൿ
ಮൡ౨
ಅದಃౙ
ීಧಪಟౣಂ ൞ඝ ಕ౨ๅಂൿ ූเಸಬർඈಥ ಆඃಶವඝ౬ ಡಬൿ:
ಪฏൡ, ಅಂಥ ෴โඃ ಆඃಶವඝ౬, ಅದคಂದ ඌತකಞವ ಭವเฆವ ವ౾౨ಡ ಅಹ฿ಲඝ౬
ຂัಆಳฤ ಕ౨ ಅವ౽ಶವඝ౬ ಆಡದ ຄರൡ ಡತಕౙದ౪ಲ.
XX XX XX
156. ಸ౷ൡ౨ คಡ ඩವൟ ഴโದ౽ౙಜ ತಛං ඣೕഔೕ ಮൡ౨ ಅಂಥ ತಛං ඣೕഔೕನ
เฆದ౫ ಅඪೕฤ.- (1) 148ඡ ಪಕರಣದ ෬ฉಡ เඌಸತಕౙ ඈಡವඝ౬ ಒಳತಂഽ ಸ౷ൡ౨ คಡಯඝ౬ ಅൿ
౾෴ದ ತฆ฿ಯใ ඩವൟ ಡൽದ౪ฉ, ಅದඝ౬ ඩವൟ ಡฤ ຄൕಛರකದ ವ౾౨ಡ
ඩยಃ, ඛಯ෦ಸಬർದ ಅಂಥ ನ෩චಯย ತಛං ඣೕഔೕಸඝ౬ ೦ค ലಸಬൿ.
(2) (1)ඡ ಉಪಪಕರಣದ ෬ฉಡ ෴ವ ವ౾౨ಡ ತಛං ඣೕഔೕಸඝ౬ ೦คಡมಜංೕ ಆ
ವ౾౨ ಅಂಥ ತಛං ඣೕഔೕಸඝ౬ ೦ค ലದ ൽකಂಕൽಂದ ෩ವൡ౨ ൽನಗูಳಡ,-
(ಎ) ඣೕഔೕನย ತಛං ലದ ෮ತ౨ವඝ౬ ർಯ ಡൽದ౪ฉ, ಅಥ฿
() ತಛංಯ เฆದ౫ (3)ඡ ಉಪಪಕರಣದ ෬ฉಡ ಅඪೕฤ ಸยಸൽದ౪ฉ,
-
ಆತನඝ౬
ತಪ౭ತಸ౩චಂൿ
ූเಸತಕౙൿ౪
ಮൡ౨
ತದඦತರ
ಅಂಥ
෮ತ౨ವඝ౬
ඛಯ෦ಸಬർඈಥ ඈಡದ ೯ಡ ಮൡ౨ ಅಂಥ คೕൟಯย ವมಡತಕౙൿ౪.
(3) 144ඡ ಪಕರಣಗಳย ಏඡ ಒಳತಂലർ౪ಟ, (1)ඡ ಉಪಪಕರಣದ ෬ฉಡ ೦ค ലದ ತಛං
ඣೕഔೕನยฆವ ಃೕ෦ನ ಬಡ เ฿ൽವ ෴ช ವ౾౨, ಅಂಥ ඣೕഔೕಸඝ౬ ೦ค ലದ ತฆ฿ಯ
෩ವൡ౨ ൽನಗูಳಡ ඛಯ෦ಸಬർඈಥ คೕൟಯย, ಅಂಥ ඛීಧචಗัತಳಪഖౣ ಮൡ౨ ಅಂಥ
ඩඌ౽ರಃౙ ಅඪೕฤ ലಆಳಬൿ.
157. ೦ೕฃൟನ ෬ว ๑ಲౙ.- ෴โඃ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ ಅಥ฿ ರಚචಯ ෬ว
ಅಥ฿
෬มಗದย
෴โඃ
೦ೕฃತඝ౬
ಇഔౣฆವ,
ಪದ๏ბವ,
ಅಳವലವ
ಅಥ฿
ಉัಆಂലฆವ ಅಥ฿ ෴โඃ คೕൟಯมಗย ෴โඃ ವბಜඛಕ ಇಲๆ ಌಸಜ ಸ౩ಳದมಗย
ವბಜඛಕರ ඁౣಡ ೕำ๋ ෴โ
೦ೕฃತඝ౬ ಪದ๏ბವ ಪൟಬ౯ ವ౾౨, ಡ
ಇഔౣฆವ, ಪದ๏ბದ, ಅಳವലದ, ಉัಆಂലฆವ ಅಥ฿ ವბಜඛಕ ඁౣಡ ೕำ๋ ಪದ๏ბฆವ
ಪൟಂൿ ೦ೕฃൟನ ෬ว ಸ౽ბರದ ಅඝ෮ೕದචಂൽಡ ඩยಃ ඛಣბಯದ ෩ಲಕ
ඛಧბคಸಬർඈ วಕౙ ౾ඈಥ ದರಗಳย ಮൡ౨ ಅಂಥ คೕൟಯย ಮൡ౨ ಅಂಥ เඋನದย ಮൡ౨
ಅಂಥ
เකൟಗัತಳಪഖౣ
ඩยಃ
ಸ౽ბರದ
ಅඝಮൟಂൽಡ
คಡಯඝ౬
ඩವൟ
ಡತಕౙൿ౪:
ಪฏൡ, ಆ ದರಗำ ෴฿ಗล ಈ ಬಡ ಸ౽ბರโ เඌದ ಗคಷ ಮൡ౨ ಕඛಷ ෦ൟಗัಡ
ಒಳಪഔౣರತಕౙൿ౪:
ಮൢ౨ ಪฏൡ,-
(ಎ) ವბಜඛಕ ಸොಯ ಅಥ฿ ඩยಃಯ; ಅಥ฿
() ෴โඃ ๎ಸನ ರಚක ඛ౽ಯದ ೋකವൕಯ; ಅಥ฿
18
() ಅಂಥ ೋකವൕಡ ීඌඈ ಉ෬ൿ฿คಃಯ
- ෴โඃ ೦ೕฃൡ ಅಥ฿ ඣೕഔೕನ ෬ว ಈ ಪಕರಣದ ෬ฉಡ ෴โඃ คಡಯඝ౬
เඌಸತಕౙದ౪ಲ:
ಮൢ౨ ಪฏൡ, ಗಗನ ೋಂ ೦ೕฃൡ ಅಲದ, ಮൡ౨,–
(ಎ) ෴โඃ ಕಟౣಡದ ౾ಟ౾ಳಡ ಪದ๏ბฆ๋ಥ, ಅಥ฿
() ෴ವ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ ෬ว ಅಥ฿ ෬มಗದย ಅಂಥ ೦ೕฃತඝ౬
ಪದ๏ბಸมಜංೕ ಆ ෴โඃ ේ෦ಳಡ ಅಥ฿ ಕಟౣಡඅಳಡ ನഷಸมಞൟ౨ฆವ ฿ඩರ
ಅಥ฿ ವವರಃౙ ಅಥ฿ ಅಂಥ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ ಅಥ฿ ಅದರยನ ෴โඃ ವ౨ಗಳ
෴โඃ ฃಟಃౙ ಅಥ฿ ലಡಡ ඛೕഴโದಃౙ ಅಥ฿ ಅಂಥ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ ෬ว
ಅಥ฿ ಅದರย ನഷಸมಞವ ෴โඃ ฃಟಃౙ, ಮನฏಜචಡ ಅಥ฿ ಸොಡ ීඌඈಥ; ಅಥ฿
()
෴ವ
ේ෦ಯ
ಅಥ฿
ಕಟౣಡದ
෬ว
ಅಥ฿
෬มಗದย
೦ೕฃತඝ౬
ಪದ๏ბಸมಜංೕ ಆ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ ກಸคಡ ಅಥ฿ ಅಂಥ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ
ยೕಕನ ಅಥ฿ ಅඌෟೕಗർರನ ກಸคಡ ීಧಪಟౣಂಥ; ಅಥ฿
(ല) ෴โඃ ซว౷ಯ ವವರಗัಡ ීಧಪಟౣಂಥ; ಅಥ฿
(ಇ) ෴โඃ ซว౷ ඛม౪ಣඅಳಡ ಅಥ฿ ෴โඃ ೕൽಯ ಎൿคಜฆ๋ಥ ತೕഷಯ ಅಥ฿
ಸ౷ൟ౨ನ ෬วೖನ ෴โඃ ූಗವඝ౬ ຄರൡಪല ซว౷ಯ ෴โඃ ತೕഷಯ ಅಥ฿ ಇತರ ಸ౷ൟ౨ನ
෬ว ಪದ๏ბฆ๋ಥ
- ෴โඃ ೦ೕฃൟನ ෬ว ಅಂಥ ෴โඃ ๑ಲౙವඝ౬ เඌಸತಕౙದ౪ಲ.
เವರൕ 1.- ಈ ಪಕರಣದย `ರಚච’ ಎಂಬ ಪದโ ೦ೕฃൟඦ ಅಥ฿ ೦ೕฃൡ ಧಮ฿ಜ
ಬಳಸมದ ಚಕಗಳ ෬ยฆವ ෴โඃ ಚยವ ಫಲಕವඝ౬ ಒಳತಳತಕౙൿ౪.
เವರൕ 2.- ಈ ಪಕರಣದย `ಗಗನೋಂ’ ೦ೕฃൡ ಎಂದฉ, ෴โඃ ವბಜඛಕ ಸ౩ಳದยನ
ಒಂൿ ೦ಗൽಂದ ಆ౽ಶದ ච౬วಯย ಸ౷ಷౣ฿ಜ ౽๋ಥ ෴โඃ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ,
ಅಥ฿ ರಚචಯ ಅಥ฿ ಅದರ ෴โඃ ූಗದ ෬ว ಅಥ฿ ෬มಗದย තಣბ฿ಜ ಅಥ฿
ූಗ๛ ಇฆವ ෴โඃ ಸ౩ಂಬ, ಉಬ, ඛฤಧಬ, ಕഖౣ ಅಥ฿ ಇತರ ಆಸฉಯ ෬ว ඛಂൟฆವ ಅಥ฿
ಅದಃౙ ಲಗ൞౨ದ ෴โඃ ೦ೕฃൡ ಮൡ౨ ಅൿ ಅಂಥ ෴โඃ ಸ౩ಂಬ, ಉಬ, ඛฤಧಬ, ಕഖౣ
ಅಥ฿ ಇತರ ಆಸฉಯ ಎಲ ಮൡ౨ ಪൟಂൿ ූಗವඞ౬ ಒಳತำತ౨ං. “ಗಗನೋಂ ೦ೕฃൡ”
ಎಂಬ ಪದโ, ෴โඃ ේ෦ಯ, ಕಟౣಡದ, ರಚචಯ ෬ว ಅಥ฿ ෬มಗದย ಅಥ฿ ෴โඃ
ವბಜඛಕ ಸ౩ಳದ ෬ว ಅಥ฿ ෬มಗದย ෴โඃ ೦ೕฃൟನ ಉං౪ೕಶಗัಛಜ තಣბ฿ಜ
ಅಥ฿ ූಗ๛ ಬಳಸมದ ෴โඃ ಬลඝ, ඩฃೌഡ ಅಥ฿ ಅಂಥඃ ಧನವඝ౬ ಸಹ
ಒಳತಳತಕౙൿ౪, ಆದฉ,-
(ಎ) ෴โඃ ೦ೕฃൟನ ಉං౪ೕಶ౽ౙಜ තಣბ฿ಜ ಅಥ฿ ූಗ๛ ಅಳವലಆಂಡ ಅಥ฿
ಬಳಆಂಡ ຄರൡ, ෴โඃ ಧ౷ಜಸ౨ಂಭ, ಉಬ, ฿ඨ ಅಥ฿ ฿ൽಁ౺; ಅಥ฿
() ෴โඃ ಕಟౣಡದ ತೕഷಡ ಅಥ฿ ඩฃදഡ ತೕഷಡ ಅಥ฿ ಅದರ ൡൽಯ ෬ว ಅಥ฿
෴โඃ ತೕഷಯ ౽ඛೕბ ಅಥ฿ ತഷವರಯ ෬ว ಅಥ฿ ෬มವಯ ಅಂಡ ಭದ฿ಜ
ಅಳವലದ ෴โඃ ກ౬ ಅಥ฿ ෴โඃ ಫಲಕ, ಕౙഖౣ ಅಥ฿ ಇತರ ಧನ:
ಪฏൡ, ಅಂಥ ಫಲಕ, ಕഖౣ ಅಥ฿ ಇತರ ಧನโ ಸඩഓದ ෬วೖನർಜರತಕౙൿ౪ ಮൡ౨
ฏಧ ಆฉൿ ലದ ತ ಃಲಸ฿ಜರತಕౙದ౪ಲ ಮൡ౨ ෴ವ ತೕഷಡ ಅಥ฿ ඩฃදഡ ತೕഷಡ ಅಥ฿
ಅಂಡ ಅಥ฿ ಅದಃౙ ಎൿฃಜ ಅಥ฿ ಅದರ ෬ว ಅದඝ౬ ಅಳವലಸมಜංೕ ಅಥ฿ ಅൿ
ඛಂൟංೕ, ಆ ෴โඃ ತೕഷಯ ಅಥ฿ ඩฃදഡ ತೕഷಯ ಅಥ฿ ಅಂನ ෴โඃ ූಗದ ෬ว
ಅൿ ಒಂൿ ෦ೕಟคಜಂತ ກೋ ಎತ౨ರಃౙ เಸ౨คರತಕౙದ౪ಲ:
()
෴ವ
ේ෦ಯ
ಅಥ฿
ಕಟౣಡದ
෬ว
ಅಥ฿
෬มಗದย
೦ೕฃತඝ౬
ಪದ๏ბಸมಜංೕ ಆ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ ກಸคಡ ಅಥ฿ ಅಂಥ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ
ยೕಕನ ಅಥ฿ ಅඌෟೕಗർರನ ກಸคಡ ීಧಪಟౣ ෴โඃ ೦ೕฃൡ; ಅಥ฿
(ല) ซว౷ ವವರಃౙ ಅನನ฿ಜ ීඌದ ಮൡ౨ ෴โඃ ซว౷, ซว౷ ඛม౪ಣ, ඩಂಗಣ,
ඩഡමฏ ಅಥ฿ ซว౷ಡ คದ ඛม౪ಣಃౙ ຄೕಞವ ർค ಇโಗಳ ෬ว ಅಥ฿ ෬มಗದย
තಣბ฿ಜ ಕมದ ಮൡ౨ ෴โඃ ೕൽಡ ಅಥ฿ ವბಜඛಕ ಸ౩ಳದย ೕಳದ ಡ ಕมದ
෴โඃ ೦ೕฃൡ; ಅಥ฿
(ಇ) ฃಟ ಡ౽ದ ಅಥ฿ ലಡಡ ಆಡ౽ದ ේ෦ ಅಥ฿ ಕಟౣಡಗಳ ಬಡ, ಅಂಥ
ේ෦ಯ ಅಥ฿ ಕಟౣಡಗಳ ෬ว ಕมದ ෴โඃ ඣೕഔೕ,
- ಒಳತಳತಕౙದ౪ಲ.
XX XX XX
161. ಅನඌಂತ ೦ೕฃತඝ౬ ಡൿಀโൿ.- 158ඡ ಪಕರಣದ ಅಥ฿ 159ඡ ಪಕರಣದ
ಉಪීಧಗัಡ ತൽ౷ฆದ౫฿ಜ ಅಥ฿ ෴โඃ ಅವඌಡ ೦ೕฃತඝ౬ ඛ෦ბಸฤ, ಪದ๏ბಸฤ
19
ಅಳವലಸฤ ಅಥ฿ ಇಡฤ ඛೕಡมದ ยತ ಅඝಮൟ ෨౽౨ಯ฿ದ ಅಥ฿ ಅඞ೧ბತ฿ದ
ತฆ฿ಯ, ෴โඃ ೦ೕฃತඝ౬ ಇಟౣฉ, ಪದ๏ბದฉ, ಅಳವലದฉ ಅಥ฿ ಉัಆಂಡฉ, ෨ಖ
ಆಕ౨ฆ ยತ ඣೕഔೕಸඝ౬ ಆഴವ ෩ಲಕ, ෴ವ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ, ೦ೕฃൡ
ಫಲಕದ ಅಥ฿ ರಚචಯ ෬ว ಅಥ฿ ෬มಗದย ಅದඝ౬ ಇಡมಜංೕ, ಪದ๏ბಸมಜංೕ,
ಅಳವലಸมಜංೕ ಅಥ฿ ಉัಆಳมಜංೕ, ಆ ෴โඃ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ,
೦ೕฃൡ ಫಲಕದ ಅಥ฿ ರಚචಯ ยೕಕನඝ౬ ಅಥ฿ ಅඌෟೕಗർರನඝ౬ ಅಂಥ ೦ೕฃತඝ౬
ಃಳಡ ಇั๋ ಅಥ฿ ಡൿಀ๋, ಅಗತಪലಸಬൿ ಮൡ౨ ෴โඃ ಕಟౣಡ, ේ෦ ಅಥ฿
ಸ౷ತ౨ඝ౬ ಪๆ๏ಸಬൿ ಮൡ౨ ೦ೕฃತඝ౬ ಡൿ౾ಸಬൿ.
162. ೦ೕฃൟನ ෬ว ๑ಲౙ ಗಹൕ.- ෨ಖ ಆಕ౨ฆ 158ඡ ಪಕರಣದ ෬ฉಡ ೦ೕฃൟನ
෬ว เඌಸಬർದ ෴โඃ คಡಯ ಗಹൕಯඝ౬ ಉಪเඌಗಳย ಉಪීඌಸಬർඈಥ
ඛීಧචಗำ ಮൡ౨ ಷರൡ౨ಗಳ ෬ว ಒಂൿ คಡ ಒಂൿ ವಷბಃౙ ෦ೕರದ ෴โඃ ಅವඌಡ ಞൟ౨ಡಡ
ಆಡಬൿ.
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171. ෬ಲನเ.-
෨ಖ ಆಕ౨คಂർದ ඬನฑ ಕರඛಧბರൕಯ ಆඃಶൽಂದ ඌತකದ
෴่ಬ౯ ವ౾౨ ක෴ඌಕರಣದ ෨ಂං ෬ಲನเ ಡಬൿ.
172. ಮನฏಜක คಡಯ ವย.- (1)
ವ౾౨
เವರ
ಪഔౣಃಯඝ౬
ർಖยವย
เಫಲකದฉ ಮൡ౨ ಅಗತ฿ದ ಮನฏಜක คಡಯඝ౬ ඩವൟಸඃ ಇದ౪ย, ෨ಖ ಆಕ౨ඝ
ಮನฏಜක คಡ ౾ಯඝ౬ ඩವൟ๋ ಆೕರತಕౙൿ౪. ಆඃಶโ ౷ೕಕคದ ൽකಂಕൽಂದ ಹൽජൿ
ൽನಗูಳಡ ඩವൟಸತಕౙൿ౪.
(2) คಡಗಳඝ౬ඩವൟಸฤ ෴่ಬ౯ ವ౾౨ಯ เฆದ౫ ಆೕคಃಯඝ౬ ຄರലൿ౪ ಪ౽ರ ಅಂಥ
ಆೕคಃಯඝ౬ ක෴ඌೕಕರಣದ ෨ಂං ಆಃ౹ೕඪಸಬൿ.
(3) (1)ඡ ಉಪಪಕರಣ ಮൡ౨ (2)ඡ ಉಪಪಕರಣದല ಉಪීඌඈ ౽มವඌಳಡ คಡ
ඩವൟಸฤ ವ౾౨ เಫಲකದฉ, ේಉർಯದ ಹึಯ ౾෴ಜ คಡಯඝ౬ ವยഴ๋
ක෴ඌಕರಣโ ಆඃ๏ಸಬൿ.
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178. คಡ ඛಧბರൕಂದ ತඪ౭ಆಂಡ ದಭბದย คಡ ඛಧბರൕ ಡฤ ಅඌ౽ರ.-
ಈ
ಅඌඛಯಮದย
ಅಥ฿
ಅದರ
෬ฉಡ
ರದ
ඛಯಮಗಳย,
ತൽ౷ฆದ౫฿ൿൿ
ಏඡ
ಒಳತಂലದ౪ง, ಈ ಅඋಯದ ෬ฉಡ เඌಸಬർದ ෴โๆ คಡಯඝ౬ ಅಥ฿ ඹೕ೩ಗಳඝ౬
ඩವൟ ಡฤ ຄൕಛರකದ ෴ช ವ౾౨, ෴โඃ ౽ರಣ౽ౙಜ ෴โඃ ಅಧბ ವಷბದย
ಅಥ฿ ವಷბದย คಡ ඛಧბರൕಂದ ತඪ౭ಆಂലದ౪ฉ, ෨ಖ ಆಕ౨ฆ, ಅಂಥ ವ౾౨ ෴ವ
ൽකಂಕඈൿ คಡ ඛಧბರൕಡ ಒಳಛಗ౽ಜ൧౨ೕ, ಆ ෴โඃ ൽකಂಕൽಂದ ಆฆ ವಷბಗูಳಡ
෴โඃ ౽ಲದย, ౾ ಇฆವ ಆ คಡ ಅಥ฿ ඹೕ೧ಡ ಅವನඝ౬ คಡ ඛಧბರൕಡ ಒಳಪലದ
ඣೕഔೕಸඝ౬, ಅವඛಡ ೦ค ലದ ൽකಂಕൽಂದ ಹൽජൿ ൽವಸಗಳ ಒಳಛಜ, ౾ ಇฆವ ಆ คಡಯඝ౬
ಅಥ฿ ඹೕಜඝ౬ ඩವൟ ഴ๋ ತಛං ല, ಅಂಥ ವ౾౨ಡ ೦ค ಡಬൿ. ಈ ಅඌඛಯಮದ
ಮൡ౨ ಅದರ ෬ฉಡ ರದ ඛಯಮಗಳ ಉಪීಧಗำ, ෴ವ ಅಧბ ವಷბಃౙ ಅಥ฿ ವಷბಃౙ คಡ ಅಥ฿
ඹೕ೩ಗำ ීඌๅೕ ಆ ಅಧბ ವಷბದย ಅಥ฿ ವಷბದย คಡ ඛಧბರൕಯඝ౬ ലൽ౪ದ౪ฉ
ຂತೕ ಡ ಆದౣಮഔౣಡ ಅನ౷ಯ฿ಗತಕౙൿ౪.
179. ಕකბಟಕ ෬ಲನเ ක෴ඌೕಕರಣದ ෨ಂං ෬ಲನเ.- (1) ಉಪීඌಸมದ
เಷಯಗಳ ෬ว ෨ಖ ಆಕ౨ฆ ಅಥ฿ ಆತඛಂದ ಅඌಂತತัದ ෴่ಬ౯ ಅඌ౽คಯ ඬನฑ
ಕರඛಧბರൕ, คಡ ඩವൟಯ ಆೕคಃ ಅಥ฿ ෬ว౨คಡ ಅಥ฿ ຄರലಸมದ ෴โඃ ಇತฉ ಆඃಶൽಂದ
ඌತකದ ෴ช ವ౾౨ ಕකბಟಕ ෬ಲನเ ක෴ඌಕರಣ ಅඌඛಯಮ, 1976 (1976ರ ಕකბಟಕ
ಅඌඛಯಮ ಒ: 10)ರല ಉಪීඌಸมඈಥ คೕൟಯย ක෴ඌೕಕರಣದ ෨ಂං ෬ಲನเ
ಸยಸಬൿ.
(2) ෴ช ವ౾౨ ෬ಲನเಯඝ౬ ಸยಸಃಂൿ ಬಯದ౪ย, ಆඃಶ ಅಥ฿ ಆೕคಃಯඝ౬
౷ೕಕคದ ൽකಂಕൽಂದ ෩ವൡ౨ ൽನಗูಳಛಜ ಡ ಡತಕౙൿ౪.
XX XX XX
20
KARNATAKA LEGISLATIVE ASSEMBLY
SIXTEENTH LEGISLATIVE ASSEMBLY
THIRD SESSION
THE BRUHAT BENGALURU MAHANAGARA PALIKE (AMENDMENT) BILL, 2024
(LA Bill No. 6 of 2024)
A Bill further to amend the Bruhat Bengaluru Mahanagara Palike Act, 2020.
Whereas it is expedient further to amend the Bruhat Bengaluru Mahanagara
Palike Act, 2020 (Karnataka Act 53 of 2020) for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the seventy fifth year of the
Republic of India as follows:-
1. Short title and commencement.- (1) This Act may be called the Bruhat
Bengaluru Mahanagara Palike (Amendment) Act, 2024.
(2) It shall come into force at once.
2. Amendment of section 81.- In the Bruhat Bengaluru Mahanagara Palike
Act, 2020 (Karnataka Act 53 of 2020) (hereinafter referred to as the Principal Act) in
section 81, in sub-section (1), clause (d) shall be omitted.
3. Amendment of section 102.- In the Principal Act, in section 102, in sub-
section (1), the words “and appeals” shall be omitted.
4. Amendment of section 142.- In the Principal Act, in section 142, sub-
sections (2) and (3) shall be omitted.
5. Amendment of section 143.- In the Principal Act, in section 143,-
(i) in sub-section (1), after clause (c), the following shall be inserted namely:-
“(d) Collect such other cesses, along with the property tax, as may be prescribed
by the Government to be collected under any other law in force and whose proceeds
are required to come to the Corporation or otherwise.”
(ii) for sub-section (2), the following shall be substituted, namely:-
“(2) All monies collected in the form of cess or otherwise shall be credited to a
separate head of account and shall be known as the respective cess fund or by the
name of the tax or the levy under which it is collected.”
(iii) in sub-section (3), for the word “accessed”, the word “assessed” shall be
substituted.
(iv) in sub-section (4), for the words “before the tribunal”, the words “to the
prescribed authority” shall be substituted.
6. Amendment of section 144.- In the Principal Act, in section 144,-
(i) in sub-section (1), for the words “taxable annual value”, the words “taxable
capital value” shall be substituted.
(ii) for sub-section (5), the following shall be substituted namely:-
“(5) The property tax shall be levied by the Bruhat Bengaluru Mahanagara
Palike by a resolution passed at such percentage not more than ten percent of the
taxable capital value of a building, vacant land or both. The taxable capital value of a
building, vacant land or both shall be calculated by multiplying the corresponding
“unit area value” with the total built-up area of a building, vacant land or both for ten
months, minus the depreciation of three percent per year depending on the age of a
21
building. The property tax assessed and levied under this section, once notified by the
Government, shall stand revised as and when the property, building or land value is
revised by a notification under section 45B of the Karnataka Stamp Act, 1957
(Karnataka Act 34 of 1957) by the Government.
Explanation: For the purpose of this section, “Unit Area Value” means the
guidance value of the property or the land published under section 45B of the
Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) and with respect to the
building standing on a plot it shall mean the value of building as may be assessed
based on the per square foot construction cost minus the depreciation at the time of
assessment:
Provided that, no such “unit area value” shall come into force unless it is
previously published in the official Gazette for the information of the persons likely to
be affected and an opportunity is provided to make representation or suggestions, if
any, in this regard:
Provided further that, subject to such condition and in such circumstances as
may be notified, the Chief Commissioner, Bruhat Bengaluru Mahanagara Palike, may,
in lieu of the tax under sub-section (2), fix any lumpsum amount as annual tax,
irrespective of zonal classification, in respect of,-
(a) a built-up area having less than 300 sq.ft., in a slum area declared as such
by the Karnataka Slum Clearance Board or the Chief Commissioner, Bruhat
Bengaluru Mahanagara Palike;
(b) an area used as parking area in a non-residential building and being charged
for its use by the owner or the occupier: and
(c) any other class of building or structure as he deems fit.
Provided also that, the depreciation shall be capped at a maximum of sixty
percent.
Provided also that, the vacant land shall be assessed at a rate not less than
0.025 percent (rupees twenty five per lakh) and not more than five percent of the
taxable capital value of the land.
Provided also that, after the taxable capital value based property tax system is
brought into force and there is no revision of the values of the properties or land under
section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) in a year,
the property tax shall stand enhanced by five percent every such year.
Provided also that, as and when the Government notifies value of land and
building under section 45B of Karnataka Stamp Act, 1957(Karnataka Act 34 of 1957)
the revised property tax rates based on the new revised value of properties or land shall
be calculated and compared with the prevailing property tax rates and the higher of
the two shall be adopted.”
(iii) in sub-section (8), the third proviso shall be omitted.
(iv) in sub-section (11), the words “unit area value and” shall be omitted.
(v) in sub-section (12), the word, “random” shall be omitted.
(vi) in sub-section (13), the word, “random” shall be omitted.
(vii) in sub-section (15),-
(a)
the word, “random” shall be omitted; and
(b)
for clause (b), the following shall be substituted, namely:-
“(b) if any property or land is liable to pay property tax but remains un-assessed
and outside the taxable property records list or upon reassessment, the property tax
is found more than five percent than the tax remitted, the evaded tax shall be payable
together with penalty equal to the tax so evaded along with interest for the difference
in tax paid and payable calculated at nine percent per annum.
22
Illustration: If payable tax is rupees 150 for the year 2021 but actual property
tax paid is rupees 100 then evaded tax amount is rupees 50. If the payment is
happening on 23rd December 2023, then the following shall be payable –
(i) Evaded Property Tax Amount = Rs 50/-
(ii) Penalty for evasion = Rs 50/-
(iii) 9% interest on the evaded property tax of Rs 50/- shall be calculated as
follows –
(a) 9% interest on Rs 25/- which is 50% of Rs 50/-, from 31st May 2021 until
date of payment; and
(b) 9% interest on the rest Rs 25/- which is 50% of Rs 50/-, from 30th November
2021 until date of payment.
This provision shall also apply with respect to the unpaid demand where
demands are already issued but for which the concerned person has not paid the
demanded dues:
Provided that the payments already made as per previous provision shall not be
refunded nor adjusted against future liabilities.
Provided further that the penalty payable by residential properties which have
tiled or sheet roof (non-RCC) and is not more than 1000 Sq Ft, have only the ground
floor and is self-occupied, shall be 25% of the evaded tax.
Provided also that no penalty shall be payable by residential properties which
are hutments, Government housing for poor, houses declared as slum by the
Karnataka Slum Development Board or by Bruhat Bengaluru Mahanagara Palike,
where such houses are self-occupied and have an area less than 300 square feet.
Provided also that in case of properties which are in the Property tax registers
but fail to pay the property tax, by end of the financial year in which the tax becomes
due, shall, for the twelve months after the end of the financial year in which the tax
became due, pay an interest at a rate of 15% per annum on the unpaid tax, calculated
until the date when the tax is paid.
Provided also that after end of said twelve months that is from second year after
the end of the financial year in which the tax became due, any tax still unpaid shall
pay a penalty equal to the unpaid tax plus the unpaid tax with interest on the unpaid
tax at a rate of 9% per annum.
Provided also that in case of existing defaulters the said twelve month period
shall be deemed to start from 1.4.2024 and any tax out of the said dues still unpaid
as on 1.4.2025, shall pay a penalty equal to the unpaid tax plus the unpaid tax with
interest on the unpaid tax at a rate of nine percent per annum thereafter.
Provided also that as a one-time measure, in order to bring all the tax defaulters,
un-assessed properties and those liable for reassessment up-to-date with respect to
their tax payments, the interest otherwise liable to be paid under this section for
unpaid or reassessed tax, shall be exempted for the payments made until 31st July
2024.
Provided that this provision shall be applicable prospectively.
(viii) for sub-section (16), the following shall be substituted namely:-
“(16) The assessment of un-assessed properties or the reassessment of the
properties already paying the property tax under this section may be made at any time
when evasion is noticed or justified circumstances arise for the same:
Provided that in case of residential properties and the properties with a single
ID in the Property Tax registers of the Bruhat Bengaluru Mahanagar Palike which have
mixed use as residential and non-residential, the arrears of the property tax for the
23
under-assessed or un-assessed properties, the applicable penalties and the interest
payable, shall be limited to five years even if the un-assessment or the under-
assessment of property tax exceeds five years”
(ix) in sub-section (18), words “unit area value” shall be omitted.
7. Amendment of section 148.- In the Principal Act, section 148 shall be
omitted.
8. Amendment of section 149.- In the Principal Act, in section 149,-
(i) in sub-section (1), the following proviso shall be inserted at the end, namely:-
“Provided that, in case of transactions registered under the Registration Act,
1908 (Central Act 16 of 1908) where such information is received from the concerned
Sub Registrar, it shall not be mandatory to notify such a transfer by the person
primarily liable for payment of property tax.”
(ii) for sub-section (3), the following shall be substituted, namely:-
“(3) Whenever such transfer comes to the knowledge of the Chief Commissioner
or authorised officer through such notice or otherwise, the name of the transferee shall
be entered in the property tax register.
(iii) sub-section (5) and entries relating thereto shall be omitted.
(iv) in sub-section (6), for the words, “without consulting the Board or local
authority concerned”, the words “without confirmation of order of transfer of such a
building or land by the said Board or local authority concerned” shall be substituted.
9. Amendment of section 150.- In the Principal Act, in section 150,-
(i) for the words “three years”, the words “five years” shall be substituted.
(ii) the following proviso shall be inserted at the end, namely:-
“Provided that no such limitation shall apply in case such a wrongful or incorrect
entry is made with respect to a Government land or a land belonging to any local body,
any statutory body or an organization owned or controlled by the Government.”
10. Amendment of section 156.- In the Principal Act, in section 156,-
(i) in sub-section (1), for the word and figures “section 148”, the numbers and
word “section 144” shall be substituted.
(ii) in sub-section (3), the following provisos shall be inserted at the end, namely:-
“Provided that any person seeking to file an appeal shall deposit fifty percent of
the demanded amount with the Corporation.
Provided further that in case of appeal being successful resulting in refund either
in part or in full of the already deposited amount, the same shall be immediately
refunded by the Corporation or adjusted against any other pending or future property
taxes or penalties or cesses or interest or other levies.”
(iii) the following shall be inserted after sub-section (3) and the provisos so
inserted above, namely:-
“(4) If the person to whom a notice of demand has been served under sub-section
(1) does not pay the tax within thirty days from the service of such demand, in the
absence of any stay issued by the Appellate Authority on the demand notice, the Chief
Commissioner may recover by distraint under his warrant and sale of such movable
property of the defaulter or if the defaulter is the occupier of the building by distress
and sale of any movable property which may be found in or on such building or land,
the amount due on account of tax together with the warrant fee and distraint fee and
24
with such further sums as will satisfy the probable charges, that may be incurred in
connection with the detention and of the sale of property so distrained.
(5) If, for any reason the distraint, or a sufficient distraint of the defaulter's
property cannot be effected, the Chief Commissioner may attach the bank account or
the immovable property of the defaulter in such manner as may be prescribed, till the
recovery of the property tax due:
Provided that in case of non-payment of the demanded dues even after sixty days
from the date of attachment of the immovable properties, the same may be recovered
by the distress sale of the immovable properties so attached. In doing so the demand
dues together with the warrant fee and with such further sums as will satisfy the
probable charges that may be incurred in connection with distress sale of the
immovable property so attached.
Provided further that the Chief Commissioner may prosecute the defaulter
before a competent court.”
11. Amendment of section 157.- In the Principal Act, in section 157,-
(i) for the second proviso, the following shall be substituted, namely:-
“Provided further that no fee shall be levied under this section on any
advertisement or a notice,-
(a) of a public meeting, or corporation of the city, or
(b) of an election to any legislative body, or
(c) of a candidature in respect of such an election:
in case the said advertisement or notice is within the maximum permissible size
prescribed therefor. In case the advertisement or the notice exceeds the prescribed
size, then such advertisement or notice shall be liable for payment of prescribed
advertisement fee.”
(ii) in the third proviso, for clause (e), the following shall be substituted namely:-
“(e) is exhibited with in any train;”
(iii) after Explanation-3, the following proviso shall be inserted, namely:-
“Provided that in case of advertisement that is liable to pay advertisement fee
and/or penalty, whether authorized or unauthorized, but delays to pay the fee, he shall
be liable to pay, in addition to the fee, and/or penalty, an interest thereon at a rate of
eighteen percent per annum calculated from the date of advertisement fee or penalty
becoming due until the date of payment thereof.
Provided further that any unauthorized advertisement shall be liable to pay a
penalty as may be specified in the bye-laws.”
12. Amendment of section 161.- In the Principal Act, in section 161, the
following shall be inserted at the end, namely:-
“Any dues as per prescribed advertisement fees may be assessed, demand and
show cause notices thereon issued and recoveries made, mutatis mutandis, as per
manner provided for issuance of show cause notice, demand notice and the recovery
of demand for the property tax under this Act:
Provided that for unauthorized advertisements the cost of removal thereof, in
addition to other provisions, the same may be recovered by the seizure and sale of the
unauthorized advertisement materials.”
13. Amendment of section 162.- In the Principal Act, for section 162, the
following shall be substituted, namely:-
“162. Collection of fees on advertisement.- The collection of any fee on
advertisement leviable under section 158 for any period may be assigned to a suitable
25
agency for a period not exceeding one year at a time on such terms and conditions as
may be specified for in the bye-laws and in due compliance of the provisions of the
Karnataka Transparency of Public Procurement Act, 1999 (Karnataka Act 29 of 2000)
and the rules made thereunder.”
14. Amendment of section 171.- In the Principal Act, for section 171, the
following shall be substituted, namely:-
“171. Appeal.- Any person aggrieved by the order of re-assessment by the Chief
Commissioner may appeal to an authority and the procedure including the time limit
shall be so prescribed:
Provided that the appeal shall not be admitted unless the appellant deposits at
least fifty percent of the re-assessed or assessed fee to the Corporation.
Provided further that in case of appeal being successful resulting in refund either
in part or in full of the already deposited amount, the same shall be immediately
refunded by the Corporation or adjusted against any other pending or future fees or
taxes or penalties or cesses or interest or other levies.”
15. Amendment of section 172.- In the Principal Act, in section 172, for sub-
sections (2) and (3), the following shall be substituted, namely:-
“(2) Any person against whom a demand for payment of tax has been issued,
may challenge such demand before the prescribed authority in accordance with such
rules as may be prescribed.
(3) If the person fails to pay tax within the time period provided for under sub-
section (1) and sub-section (2), the prescribed authority may order the recovery of the
tax by the Corporation as an arrears of land revenue in a manner and procedure
prescribed for recovery of property tax including distraint of moveable properties,
attachment of bank accounts and immovable properties and distress sale of the
immovable properties under this Act.”
16. Amendment of section 178.- In the Principal Act, in section 178, the words
“within six years from the date on which such person should have been assessed” shall
be omitted.
17. Amendment of section 179.- In the Principal Act, the section 179 shall be
omitted.
18. Insertion of new section 249A.- In the Principal Act, after section 249,
the following shall be inserted, namely:-
“249A. Exercise of powers by a corporation to be in conformity with the
provisions of the Karnataka Town and Country Planning Act, 1961.-
Notwithstanding anything contained in this Act, a corporation or any officer or other
authority required by or under this Act to exercise any power, or perform any function
or discharge any duty,-
(i) with regard to any matter relating to land use or development as defined in
the Explanation to section 14 of the Karnataka Town and Country Planning Act, 1961,
shall exercise such power, or perform such function or discharge such duty with regard
to such land use or development plan or where there is no development plan, with the
concurrence of the Planning Authority;
(ii) shall not grant any permission, approval or sanction required by or under
this Act to any person if it relates to any matter in respect of which compliance with
the provisions of the Karnataka Town and Country Planning Act, 1961 is necessary
unless evidence in support of having complied with the provisions of the said Act is
produced by such person to the satisfaction of the corporation or the officer or other
authority, as the case may be.”
26
STATEMENT OF OBJECTS AND REASONS
It is considered necessary to amend the Bruhat Bengaluru Mahanagara
Palike Act, 2020 (Karnataka Act 53 of 2020) to resolve the problem arising in the
implementation of the provisions of the Act due to ambiguity therein with respect
to the provisions relating to levy and collection of property tax, advertisement fee,
recovery of arrears of tax and fee and disposal of appeals and incorporation of the
provisions of section 14 of the Karnataka Town and Planning Act, 1961, relating
to land use or development.
Hence, the Bill.
FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed Legislative Measure.
MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause -5
(1) Sub-clause (i) empowers the State Government to make rules
regarding collection of other cesses along with property tax.
(2) Sub-clause (iv) empowers the State Government to make
rules regarding the authority for appeals.
Clause-10
Sub-clause (iii) empowers the State Government to make rules
regarding the manner of attachment of bank account or
immovable property.
Clause-11
Sub-clause (i) empowers the State Government to make rules
regarding the maximum permissible size of the advertisement or
notice and advertisement fee.
Clause-12
Empowers the State Government to make rules regarding
advertisement fee.
Clause-14
Empowers the State Government to make rules regarding the
authority for appeals and procedure and time limit for appeals.
Clause-15
Sub-clause (2) empowers the State Government to make rules
regarding the manner and procedure for appeals.
The proposed delegation of legislative power is normal in character.
D. K. SHIVAKUMAR
Deputy Chief Minister
M.K. VISHALAKSHI
Secretary
Karnataka Legislative Assembly
27
ANNEXURE
THE EXTRACT FROM THE BRUHAT BENGALURU MAHANAGARA PALIKE
ACT, 2020 (KARNATAKA ACT NO. 53 OF 2020)
X X XX
XX
81. Powers and Functions of the Standing Committee.-(1) Subject to the
provisions of the Act and the rules made thereunder, the powers and functions of
the Standing Committee shall be as follows:-
X X XX
XX
(d) The Standing Committee for appeals shall hear all appeals required
under the Act;
X X XX
XX
102. Establishment schedule.- (1) The Chief Commissioner shall lay before
the standing committee for taxation, finance and appeals or establishment and
administrative reforms as the case may be a Schedule setting forth the designations
and grades of the officers and servants who should in his opinion constitute the
corporation establishment and embodying his proposals with regard to the salaries,
fees and allowances payable to them.
X X XX
XX
142. Taxes which may be imposed.- X X XX
XX
(2) The corporation shall, by way of resolution passed at a general meeting
of the council, determine the classes of person or properties or entities which shall
be assessed for tax and the rate of such tax. (3) The Corporation may, at any time
for sufficient reason, suspend, modify or abolish any existing tax: Provided that,
the Government may, by notification, require the Corporation to impose any tax
specified in the notification as may be imposed under this section in such manner
and to such extent as the Government considers fit.
X X XX
XX
143. Levy of cesses.- (1) The corporation may, in addition to the tax levied
under this Act, levy and collect the following cesses namely:-
(a) Infrastructure cess at such rate but not exceeding ten percent as notified
by the Government, which may be prescribed on every motor vehicle suitable for
the use on roads within the city and different rates may be prescribed in different
classes of motor vehicles;
(b) Solid waste management cess at such rate but not exceeding ten percent
of the property tax as notified by the Government, on every owner or occupier of
land or building or both in the city for the purpose of collection, transportation and
disposal of solid waste and different rates may be prescribed in different classes of
lands or buildings or in different areas; and
(c) Levy Urban Transport Cess at such rate as notified by the Government;
(2) All monies collected in form of cess shall be credited to a separate head of
account and shall be known as the respective cess fund.
(3)The cess levied under subsection (1) shall be accessed and collected in
such manner as may be prescribed.
(4) Notwithstanding anything contained in this section, any person aggrieved
by the levy and assessment of cess under the section may, within thirty days from
the receipt of the order of the assessment, may appeal against such order before
the tribunal.
144. Description and class of tax on buildings or land or both.-(1) A tax
on buildings or land or both shall be levied by the Corporation, by way of a
resolution, at such rates not exceeding, ten percent of the taxable annual value,-
28
(a) for residential buildings,-
(b) for commercial buildings
(c) for vacant land
(2) The rate of tax on buildings or land or both determined by the Corporation
by resolution under sub section (1) shall stand enhanced every year by five percent.
(3) The tax on buildings or vacant land or both shall be paid by the owners
of such property. The tax on buildings or vacant lands or both shall be subject to
the prior payment of the land revenue, if any, due thereon to the Government as a
first charge upon the said buildings or vacant lands or both and upon the movable
property, if any, found within or upon such buildings or lands and belonging to the
person liable to such tax.
(4) Notwithstanding anything contrary contained in this Act, subject to such
exemptions provided under this Act and such rules as may be prescribed, the
property tax of all buildings or vacant lands or both situated within the city of
Bruhat Bengaluru Mahanagara Palike area shall be levied every year in the
following manner.
(5) The property tax shall be levied by the Bruhat Bengaluru Mahanagara
Palike by resolution passed at such percentage not more than ten percent of the
taxable annual value of a building, vacant land or both. The taxable annual value
of a building, vacant land or both shall be calculated by multiplying the
corresponding “unit area value” with the total built-up area of a building, vacant
land or both for ten months, minus depreciation of three percent per year
depending on the age of a building.
Explanation.- For the purpose of this section, “Unit Area Value” means an
average rate of expected returns from the property per sq.ft., per month determined
by the Chief Commissioner, Bruhat Bengaluru Mahanagara Palike on the basis of
the average market rate determined through mass appraisal method or real estate
market information or any other reliable source or combination of these sources
that he may considers it as sufficient and reasonable having regard to the location,
type of construction of the building, nature of use to which the vacant land or
building is put, area of the vacant land, built-up area of the building, age of the
building, parking area of vehicles in non-residential building where it is charged
and such other criteria as may be prescribed. Different rates may be determined
for different area or street by classifying into zones, different nature of use to which
the vacant land or building is put and for different class of buildings and vacant
lands:
Provided that, no such “unit area value” shall come into force unless it is
previously published in the official Gazette for the information of the persons likely
to be affected and an opportunity is provided to make representation or
suggestions, if any, in this regard:
Provided further that, the land appurtenant to a building to the extent not
exceeding thrice the area occupied by such building shall be exempted from the
property tax:
Provided also that, subject to such condition and in such circumstances as
may be notified, the Chief Commissioner, Bruhat Bengaluru Mahanagara Palike,
may, in lieu of the tax under sub-section (2), fix any lumpsum amount as annual
tax, irrespective of zonal classification, in respect of,-
(a) a built-up area having less than 300 sq.ft., in a slum area declared as
such by the Karnataka Slum Clearance Board or the Chief Commissioner, Bruhat
Bengaluru Mahanagara Palike; and
29
(b) an area used as parking area in a non-residential building and being
charged for its use by the owner or the occupier.
(c) any other class of building or structure as he deems fit.
(6) The Bruhat Bengaluru Mahanagara Palike may levy and collect the
property tax from every building, vacant land or both including a building
constructed in violation of the provisions of building byelaw or in an unauthorized
layout or in a revenue land or from a building occupied without issuance of
occupancy or completion certificate except the building constructed illegally in
Government land, land belonging to any local body, any statutory body or an
organization owned or controlled by the Government. The property tax collected
from such building shall be maintained in a separate register:
Provided that levy and collection of property tax under this sub-section from
such building does not confer any right to regularise violation made, or title,
ownership or legal status to such building. Such buildings shall always be liable
for any action for violation of law in accordance with the provisions of this Act or
any other law.
(7) The property tax payable shall be reduced by fifty percent in respect of a
self occupied building used for residential purpose and such class of self occupied
nonresidential building as may be notified by the Government on the
recommendation of the Corporation.
(8) The person primarily liable to pay the property tax, shall pay the tax in
two equal instalments through demand draft or E-Payment. The first being before
30th May and second by 29th November of each financial year. However, the owner
or occupier or person primarily liable to pay property tax may choose to pay in one
installment:
Provided that if the owner or occupier who is liable to pay property tax files
return and also pays property tax for the whole year, within one month from the
date of commencement of each year he shall be allowed a rebate of five per cent on
the tax payable by him.
Provided further that the Government may on the recommendation of the
Corporation by notification extend the time limit for payment of property tax
without penalty and for the benefit of Five percent rebate in respect of any financial
year.
Provided also that subject to random scrutiny as may be prescribed, the tax
return filed for the first time or the year in which guidance value of property has
been revised under section 45B of the Karnataka Stamp Act 1957 (Karnataka Act
34 of 1957) shall form the base for payment of tax applicable during each block
year.
(9) Before any owner or occupier submits any return under sub-section (7),
he shall pay in advance half-yearly tax calculated or the full amount of the property
tax payable by him for the year on the basis of such return declared by him as
being true and complete.
(10) Notwithstanding anything contained in this Act the Government may
prescribe the form and the manner in which every owner or occupier who is liable
to pay the property tax under this Act shall submit a return every year to the Chief
Commissioner, Bruhat Bengaluru Mahanagara Palike or to the officer or agency
authorized by him in this behalf.
(11) In order to facilitate filing of return by an owner or occupier of any
building or vacant land or both and assessment of property tax under this section,
30
the Chief Commissioner shall from time to time issue guidelines for determining
the unit area value and property tax payable thereon.
(12) Every return filed by a owner or occupier of a residential building other
than commercial building shall be deemed to have been assessed to tax except in
cases where the Chief Commissioner or authorised officer may take-up or authorise
subordinate officers of not less than ten percent of the cases for random scrutiny
of the returns filed in the manner prescribed:
Provided that, the Chief Commissioner may suo moto or otherwise has
reason to believe that there is an evasion of tax by the owner or occupier, he may
cause inspection of such building and assess the tax.
(13) For the purpose of random scrutiny of the return filed or in cases where
returns are not filed as required under sub-section (7) in respect of any buildings
or lands or both, the Chief Commissioner or any person authorized by him in this
behalf may enter, inspect, survey or measure any land or building after giving
notice to the owner or occupier and the owner or occupier shall be bound to furnish
necessary information required and based on such inspection and information
collected, he shall assess the property tax subject to sub-section (5) and send a
copy of the order of assessment to the owner or occupier concerned. Such entry
into and upon any building or vacant land shall be made between sunrise and
sunset.
(14) If the occupier of the property, refuses to allow the authorised officer to
enter to inspect the premises, the officer after giving reasonable opportunity shall
record the refusal and shall proceed to assess the property to the best of his
judgement:
Provided that in the case of buildings used as human dwelling due regard
shall be paid to the social and religious customs of the occupiers and no apartment
in the actual occupancy of a woman shall be entered until she has been informed
that she is at liberty to withdraw and every reasonable facility has been afforded to
her for withdrawing.
(15) Upon random scrutiny, if the authorized officer has reasons to believe
that any return furnished, which is deemed as assessed, is incorrect or has been
under assessed resulting in evasion of property tax,-
(a) may, on the basis of information available on record and after physical
inspection proceed to re-assess the property, in the manner provided under this
section;
(b) if the tax-reassessed is more than Five percent than the tax remitted along
with the returns, the evaded tax shall be payable together with a penalty of not less
than twice the tax so evaded payable alongwith interest for the difference in tax
paid and payable calculated at nine percent per annum;
(c) if upon inspection and re-assessment as made under this section by the
Chief Commissioner or the authorized officer, shall issue a notice of re-assessment
to the tax payer demanding that the tax shall be paid within thirty days of the
service of the notice and after giving the tax payer the opportunity of show cause
in writing;
(d) the owner or occupier may either accept the property tax assessed and
the penalty levied or send objections to the Chief Commissioner or the authorized
officer within a period of thirty days from the date of receipt of a copy of the notice
under this sub-section;
(e) the Chief Commissioner or the authorized officer shall consider the
objections and pass such orders either confirming or revising such assessment
31
within a period of sixty days from the date of filing objections and a copy of the
order shall be sent to the owner or occupier concerned.
(16) An assessment or re-assessment under this section shall not be made
after the following time limits,-
(i) Five years after filing the tax return under this section;
(ii) Five years after the evidence of facts, sufficient in the opinion of the Chief
Commissioner or the authorized officer to justify making of the re-assessment,
comes to its knowledge, whichever is later.
X X
XX
XX
(18) The Chief Commissioner shall have power to clarify any doubt as to
classification of zones, unit area value and class of property. The decision of the
chief Commissioner in this regard shall be final.
X X XX
XX
148. Demand for the payment of tax and recovery of taxes.- (1) If the tax
including the penalty payable under this chapter is not paid after it has become
due, the Corporation may cause to be served upon the person liable for the payment
of the same, a notice of demand in such form as may be prescribed.
(2) If a person seeks to appeal against the demand notice issued by the Chief
Commissioner or any person authorized by him, such person may file an appeal
before the Tribunal in such manner as may be prescribed.
(3) Any person seeking to file an appeal under sub-section (2) shall deposit
fifty percent of the demanded amount with the Tribunal.
(4) If the person to whom a notice of demand has been served under sub
section (1) does not pay the tax within thirty days from the service of such demand,
in the absence of any stay issued by Tribunal or any court on the demand notice,
the Chief Commissioner may recover by distraint under his warrant and sale of the
such movable property of the defaulter or if the defaulter is the occupier of the
building by distress and sale of any movable property which may be found in or on
such building or land, the amount due on account of tax together with the warrant
fee and distraint fee and with such further sums as will satisfy the probable
charges, that will be incurred in connection with the detention and of the sale of
property so distrained.
(5) If, for any reason the distraint, or a sufficient distraint of the defaulter's
property cannot be effected, the Chief Commissioner may attach the bank account
or the immovable property of the defaulter in such manner as may be prescribed,
till the recovery of the property tax due. The Chief Commissioner may move the
competent court to absolute the attachment order made by him. Further the Chief
Commissioner may prosecute the defaulter before a competent court.
149. Obligation of transferor and transferee to give notice of transfer.-
(1) Whenever the title of any person primarily liable for the payment of the tax on
any premises to or over such premises is transferred, the person whose title is
transferred and the person to whom the same is transferred shall, within three
months after the execution of the instrument of transfer or after its registration, if
it be registered or after the transfer is effected, if no instrument be executed, give
notice of such transfer to the Chief Commissioner in such format as may be
prescribed.
(2) In the event of the death of any person primarily liable as aforesaid, the
person to whom the title of the deceased shall be transferred as heir or otherwise
shall give notice of such transfer to the Chief Commissioner within one year from
the death of the deceased.
32
(3) Whenever such transfer comes to the knowledge of the Chief
Commissioner or authorised officer through such notice, the name of the transferee
shall be entered in the property tax register.
(4) Every person who makes a transfer as aforesaid without giving such
notice to the Chief Commissioner shall, in addition to any other liability which he
may incur through such neglect, continue to be liable for the payment of the
property tax assessed on the premises transferred until he gives notice or until the
transfer shall have been recorded in the corporation registers, but nothing in this
section shall be held to affect:
(a) The liability of the transferee for the payment of the said tax, or
(b) The prior charge of the corporation
(5) Where the Chief Commissioner, either suomotu or otherwise, after such
enquiry as he considers necessary, is satisfied that any transfer of title was
recorded in the Corporation register by fraud or suppression of facts or by
furnishing false, incorrect or incomplete material, may within a period of three
years from the date of such recording of transfer of title, reopen the case and pass
such order with respect thereto as he thinks fit:
Provided that, no such order shall be made except after giving the person
likely to be affected thereby a reasonable opportunity of being heard.
(6) Notwithstanding anything contained in this Act, in respect of any building
or land belonging to the Bengaluru Development Authority or the Karnataka
Housing Board or any local authority the possession of which has been delivered
to any person in pursuance of any grant, allotment or lease by the Board or local
authority concerned, the transfer of title of any person primarily liable to the
payment of property tax shall not be recorded in the corporation registers without
consulting the Board or local authority concerned.
150. Review by the Chief Commissioner.- Where the Chief Commissioner,
either suomotu or otherwise, after such enquiry as he considers necessary is
satisfied that any transfer of title under section 149 was got recorded in the
Corporation register by fraud, misrepresentation, or suppression of facts or by
furnishing false, incorrect or incomplete material, he may within a period of three
years from the date of such recording of transfer of title reopen the case and pass
such order with respect thereto as he thinks fit:
Provided that, no such order shall be made except after giving the person
likely to be affected thereby a reasonable opportunity of being heard.
X X XX
XX
156. Demand for payment of property tax and appeal against such
demand.- (1) If the property tax including penalty leviable under section 148, is
not paid after it has been become due, the corporation may cause to be served upon
the person liable for payment of the same a notice of demand in such form as may
be prescribed.
(2) If the person to whom a notice of demand has been served under
subsection (1) does not, within thirty days from the service of such notice of
demand either,-
(a) pays the sum demanded in the notice; or
(b) prefers an appeal under sub-section (3) against the demand, he shall be
deemed to be in default and thereupon such sum shall be recovered along with
such penalty and in such manner as may be prescribed.
(3) Notwithstanding anything contained in section 144, any person disputing
the claim in the notice of demand served under sub-section (1), may within thirty
33
days after the service of such notice, appeal in such manner subject to such
conditions and to such authority as may be prescribed.
157. Fee on advertisement.- Every person who erects, exhibits, fixes or
retains, upon or over any land, building, wall or structure any advertisement or
who displays any advertisement to public view in any manner whatsoever, in any
place whether public or private, shall pay on every advertisement which is so
erected, exhibited, fixed, retained or displayed to public view, a fee calculated at
such rates and in such manner and subject to such exemptions, as the corporation
may, with the approval of the Government, by resolution determine:
Provided always that the rates shall be subject to the maxima and minima
laid down by the Government in this behalf:
Provided further that no fee shall be levied under this section on any
advertisement or a notice,-
(a) of a public meeting, or corporation of the city, or
(b) of an election to any legislative body, or
(c) of a candidature in respect of such an election:
Provided also that no such fee shall be levied on any advertisement which is
not a sky-sign and which,-
(a) is exhibited within the window of any building; or
(b) relates to the trade or business carried on within the land or building
upon or over which such advertisement is exhibited, or to any sale or letting of
such land or building or any effects therein or to any sale, entertainment or meeting
to be held upon or in such land or building; or
(c) relates to the name of the land or building, upon or over which the
advertisement is exhibited, or to the name of the owner or occupier of such land or
building; or
(d) relates to the business of any railways; or
(e) is exhibited within any railway station or upon any wall or other property
of a railway except any portion of the surface of such wall or property fronting any
street.
Explanation 1.- The word 'structure' in this section shall include any
movable board on wheels used as an advertisement or an advertisement medium.
Explanation 2.- The expression 'sky-sign' shall, in this section, mean any
advertisement, supported on or attached to any post, pole, standard, frame work
or other support wholly or in part upon or over any land, building, wall or structure
which, or any part of which shall be visible against the sky from some point in any
public place and includes all and every part of any such post, pole, standard,
frame-work or other support. The expression 'sky-sign' shall also include any
balloon, parachute or other similar device employed wholly or in part for the
purposes of any advertisement upon or over any land, building or structure or upon
or over any public place but shall not include,-
(a) any flag-staff, pole, van or weather-cock, unless adapted or used wholly
or in part for the purpose of any advertisement; or
(b) any sign, or any board, frame or other contrivance securely fixed to or on
the top of the wall or parapet of any building, or on the cornice or blocking course
of any wall, or to the ridge of a roof:
Provided that, such board, frame or other contrivance be of one continuous
face and not openwork, and does not extend in height more than one meter above
any part of the wall or parapet or ridge to, or against, or on which it is fixed or
supported; or
34
(c) any advertisement relating to the name of the land or building, upon or
over which the advertisement is exhibited, or to the name of the owner or occupier
of such land or building; or
(d) any advertisement relating exclusively to the business of a railway, and
placed wholly upon or over any railway, railway station, yard, platform or station
approach belonging to a railway, and so placed that it cannot fall into any street or
public place; or
(e) any notice of land or buildings to be sold, or let, placed upon such land
or buildings. Explanation 3.- 'Public place' shall, for the purpose of this section,
mean any place which is open to the use and enjoyment of the public, whether it
is actually used or enjoyed by the public or not.
X X XX
XX
161. Removal of unauthorised advertisement.- If any advertisement be
erected, exhibited, fixed or retained contrary to the provisions of section 158 or
section 159 or after the written permission for the erection, exhibition, fixation or
retention thereof for any period shall have expired or become void, the Chief
Commissioner may, by notice in writing, require the owner or the occupier of the
land, building, wall, hoarding or structure upon or over which the same is erected,
exhibited, fixed or retained to take down or remove such advertisement or may
enter any building, land or property and have the advertisement removed.
162. Collection of fee on advertisement.- The Chief Commissioner may
farm out the collection of any fee on advertisement leviable under section 158 for
any period not exceeding one year at a time on such terms and conditions as may
be provided for in the bye-laws.
X X XX
XX
171. Appeal.- Any person aggrieved by the order of re-assessment by the
Chief Commissioner may appeal before the tribunal.
172. Recovery of entertainment tax.-(1) Where the person has failed to file
returns under section and the requisite entertainment tax has been unpaid, the
Chief Commissioner shall, make a demand for the payment of entertainment tax
due which shall be paid within fifteen days from the date of receipt of the order.
(2) Any person against whom a demand for payment of taxes has been issued
may challenge such demand before the tribunal in accordance with such rules as
may be prescribed.
(3) If the person fails to pay tax within the time period provided for under sub
section (1) and sub section (2), the tribunal may order the recovery of the tax by
the Corporation as arrears of land revenue.
X X XX
XX
178.
Power
to
assess
in
case
of
escape
from
assessment.-
Notwithstanding anything to the contrary contained in this Act or the rules made
thereunder, if for any reason any person liable to pay any of the taxes or fees
leviable under this chapter has escaped assessment in any half-year or year, the
Chief Commissioner may, at any time within six years from the date on which such
person should have been assessed, serve on such person a notice assessing him to
the tax or fee due and demanding payment thereof within fifteen days from the date
of such service; and the provisions of this Act and the rules made thereunder shall,
so far as may be, apply as if the assessment was made in the half-year or year to
which the tax or fee relates.
179. Appeal before the Karnataka Appellate Tribunal.-(1)Any person
aggrieved by the order of re-assessment, demand for payment of tax or cess or any
35
other order passed by Chief Commissioner or any officer duly authorized by him
on matters provided for may file an appeal before the tribunal in such manner as
may be provided for under the Karnataka Appellate Tribunal Act, 1976 (Karnataka
Act NO.10 of 1976)
(2) Any person seeking to file an appeal shall do so within thirty days from
the date of receipt of order or demand.
X X XX
XX
[
ಮುದÎಕರು ²ಾಗೂ ಪÎಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
THAMMAIAH
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DN: c=IN, st=Karnataka,
2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16,
postalCode=560059, street=BANGALORE,
pseudonym=ca58c76cf7e2445d7a4f3f51407e025e,
serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729eddea0c1b5098e
0, ou=GOVERNMENT OF KARNATAKA, o=GOVERNMENT OF KARNATAKA, cn=THAMMAIAH
Date: 2024.02.20 17:03:26 +05'30'