(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
ºÀ¢£ÁgÀ£Éà «zsÁ£À¸À¨sÉ
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ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ คಡ ඛಧბರൕ (ൟൿ౪ಪല) เඒಯಕ, 2024
(2024gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-14)
ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ คಡ ඛಧბರൕ ಅඌඛಯಮ, 1957ඝ౬ ಮತ౨ౣ
ൟൿ౪ಪല ಡฤ ಒಂൿ เඒಯಕ.
ಇย ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ
คಡ ඛಧბರൕ ಅඌඛಯಮ, 1957 (1957ರ ಕකბಟಕ ಅඌඛಯಮ 35)ඝ౬ ಮತ౨ౣ
ൟൿ౪ಪല ഴโൿ ಕ౨฿ಜฆโದคಂದ;
ಇൿ
ූರತ
ಗಣฃಜದ
ಎಪ౭౨ೖದඡ
ವಷბದย
ಕකბಟಕ
ฃಜದ
เඋನಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย:-
1. ౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ ෮ೕഓฆ
฿ಹನಗಳ คಡ ඛಧბರൕ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2024 ಎಂൿ ಕฉಯತಕౙൿ౪.
(2) ಇൿ ಈ ಁಡศ ೦คಡ ಬರತಕౙൿ౪.
2. 3ඡ ಪಕರಣದ ൟൿ౪ಪല.- ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ คಡ ඛಧბರൕ
ಅඌඛಯಮ, 1957 (1957ರ ಕකბಟಕ ಅඌඛಯಮ 35)ರ (ಇย ಇඝ౬෨ಂං ෩ಲ
ಅඌඛಯಮๅಂൿ ಉวೕಸมಜං) 3ඡ ಪಕರಣದ (1)ඡ ಉಪಪಕರಣದยನ කಲౙඡ
ಪฏൡಕದ () ಘಡಃౙ ಬದย෴ಜ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
() ඛბಣ ಮಜ ฿ಹನಗಳ ದಭბಗಳย (಄ಂದ ෮ೕഓฆ ฿ಹನಗಳ
ඛಯಮಗำ, 1989ರ 2ඡ ඛಯಮದ (ಎ) ಘಡದย ಪคූඈ) ಮൡ౨ ಏฑ
ಉදಸฑ ಮൡ౨ ಜನชಟฆಗಳඝ౬ ಅಳವലಸมಜฆವ คಡಯඝ౬ ಅඝಯ ූಗ-
ಎ7 ರย ඛൽბಷౣಪലದ ದರಗಳย เඌಸತಕౙൿ౪.
3. 3ಎ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 3ಎඡ ಪಕರಣದ (1)ඡ ಉಪ-
ಪಕರಣಃౙ ಬದมಜ ಈ ෨ಂൽನದඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“(1ಎ) ෮ೕഓฆ ฿ಹನಗಳ ಅඌඛಯಮ, 1988 (1988ರ ಄ಂದ ಅඌඛಯಮ 59)ರ
ಅലಯย ඣೕಂದ෴ದ ෮ೕഓฆ ฿ಹನಗัಡ 3ඡ ಪಕರಣದലಯย เඌದ
¨sÁUÀ – 4ಎ
Part – IVA
, 29
, 2024(
, 10,
, 1945)
BENGALURU, THURSDAY, 29, FEBRUARY, 2024(PHALGUNA , 10, SHAKAVARSHA, 1945)
. 123
No. 123
2
คಡಡ ກೋವค෴ಜ, ಕකბಟಕ ෮ೕഓฆ คಡ ಮൡ౨ ಅದಃౙ ීඌತ ඥಕರರ
೧ಕ ಭದ ಮൡ౨ ಃ౹ೕไൽ౫ ඛඌಯ ಉං౪ೕಶ౽ౙಜ 5% ರౣ ກೋವค
คಡಯඝ౬ เඌಸತಕౙൿ౪.”
4. ಅඝಯ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಅඝಯย,-
(i) ූಗ ಎ5- ಮൡ౨ ಅದಃౙ ීඌದ ನ෩ൿಗಳ ಬದมಜ ಈ ෨ಂൽನದඝ౬
ಪൟೕ೧ಸತಕౙൿ౪ ಎಂದฉ:-
“ූಗ ಎ5
[3ඡ ಪಕರಣದ (1)ඡ ಉಪ ಪಕರಣ ඣೕല]
෮ೕഓฆ ౽ฆಗำ, ೧ೕඬಗำ, ಓ෦౬ ಬ౺ಗำ ಮൡ౨ ಌಸಜ ฿
฿ಹನಗัಡ ಆ೧ೕವ คಡ
ಕ.
.
฿ಹನಗಳ ವಗბ
5 ಚದರ
෦ೕಟฆಗಳವฉ
ಡ ශೕฑ
เ౨ೕಣბ ಇฆವ
ಮൡ౨ 5 ಲౘ
งඩಗಳ
ඝ౬ ෦ೕคರದ
วಯ
෮ೕഓฆ
౽ฆಗำ,
೧ೕඬಗำ, ಆ෦౬
ಬ౺ಗำ ಮൡ౨
ಌಸಜ ฿
฿ಹನಗำ
5 ಚದರ
෦ೕಟฆಗಳವฉಡ
ශೕฑ เ౨ೕಣბ
ಇฆವ ಮൡ౨ 5 ಲౘ
งඩ ว
෦ೕคฆವ ಆದฉ 10
ಲౘ
งඩಗಳඝ౬
෦ೕคರದ วಯ
෮ೕഓฆ
౽ฆಗำ, ೧ೕඬಗำ,
ಆ෦౬ ಬ౺ಗำ
ಮൡ౨ ಌಸಜ ฿
฿ಹನಗำ
5 ಚದರ
෦ೕಟฆಗಳವฉಡ
ශೕฑ เ౨ೕಣბ
ಇฆವ ಮൡ౨ 10
ಲౘ งඩ
ว ෦ೕคฆವ
ಆದฉ 20 ಲౘ
งඩ ว
෦ೕคರದ
෮ೕഓฆ
౽ฆಗำ,
೧ೕඬಗำ, ಆ෦౬
ಬ౺ಗำ ಮൡ౨
ಌಸಜ ฿
฿ಹನಗำ
5 ಚದರ
෦ೕಟฆಗಳವ
ฉಡ ශೕฑ
เ౨ೕಣბ ಇฆವ
ಮൡ౨ 20 ಲౘ
งඩ ว
෦ೕคฆವ
෮ೕഓฆ
౽ฆಗำ,
೧ೕඬಗำ,
ಆ෦౬ ಬ౺ಗำ
ಮൡ౨ ಌಸಜ
฿
฿ಹನಗำ
25 ಲౘ
งඩ
ว
෦ೕคฆವ
เൿಚ౾౨
ಂದ
ಓഴವ
෮ೕഓฆ
౽ฆಗำ,
೧ೕඬಗำ,
ಆ෦౬
ಬ౺ಗำ
ಮൡ౨ ಌಸಜ
฿
฿ಹನಗำ
1
2
3
4
5
6
7
ಎ
ຄಸ ฿ಹನಗಳ
ඣೕಂದಯ
ಸಮಯದย
฿ಹನ วಯ
๕. 13
฿ಹನದ วಯ
๕. 14
฿ಹನದ วಯ
๕. 17
฿ಹನದ
วಯ ๕. 18
฿ಹನದ
วಯ ๕. 10
฿ಹನโ
ಈಛಗศ
ඣೕಂದ෴ಜ
ൿ౪ ಮൡ౨
ඣೕಂದಯ
ൟಂಗัඛಂದ
ಅದರ ಅವඌ:
ಎ
ಘಡದലಯย
เඌವ ಆ೧ೕವ
คಡಯ
๕ಕറ฿ฆ
ಎ ಘಡದലಯย
เඌವ ಆ೧ೕವ
คಡಯ
๕ಕറ฿ฆ
ಎ
ಘಡದലಯย
เඌವ ಆ೧ೕವ
คಡಯ
๕ಕറ฿ฆ
ಎ
ಘಡದലಯย
เඌವ
ಆ೧ೕವ คಡಯ
๕ಕറ฿ฆ
ಎ
ಘಡದലಯ
ย เඌವ
ಆ೧ೕವ
คಡಯ
๕ಕറ฿ฆ
1
2 ವಷბಗಳඝ౬
෦ೕคರൽฆವย
93%
93%
93%
93%
93%
2
2 ವಷბಗಳඝ౬
෦ೕคൿ౪ ಆದฉ 3
ವಷბಗಳඝ౬
෦ೕคರൽฆವย
87%
87%
87%
87%
87%
3
3 ವಷბಗಳඝ౬
෦ೕคൿ౪, ಆದฉ 4
ವಷბಗಳඝ౬
෦ೕคರൽฆವย
81%
81%
81%
81%
81%
4
4 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 5
ವಷბಗಳඝ౬
෦ೕคರൽฆವย
75%
75%
75%
75%
75%
3
5
5 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 6
ವಷბಗಳඝ౬
෦ೕคರൽฆವย
69%
69%
69%
69%
69%
6
6 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 7
ವಷბಗಳඝ౬
෦ೕคರൽฆವย
64%
64%
64%
64%
64%
7
7 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 8
ವಷბಗಳඝ౬
෦ೕคರൽฆವย
59%
59%
59%
59%
59%
8
8 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 9
ವಷბಗಳඝ౬
෦ೕคರൽฆವย
54%
54%
54%
54%
54%
9
9 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
10 ವಷბಗಳඝ౬
෦ೕคರൽฆವย
49%
49%
49%
49%
49%
10
10 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
11 ವಷბಗಳඝ౬
෦ೕคರൽฆವย
45%
45%
45%
45%
45%
11
11 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
12 ವಷბಗಳඝ౬
෦ೕคರൽฆವย
41%
41%
41%
41%
41%
12
12 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
13 ವಷბಗಳඝ౬
෦ೕคರൽฆವย
37%
37%
37%
37%
37%
13
13 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
14 ವಷბಗಳඝ౬
෦ೕคರൽฆವย
33%
33%
33%
33%
33%
14
14 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ
15 ವಷბಗಳඝ౬
෦ೕคರൽฆವย
29%
29%
29%
29%
29%
15
15 ವಷბಗಳඝ౬
෦ೕคฆವย
25%
25%
25%
25%
25%
(ii) ූಗ ಎ7ರ ๏ೕბಃ “ඛბಣ ಮಜ ฿ಹನಗัಛಜ (಄ಂದ ෮ೕഓฆ
฿ಹನಗಳ ඛತಣ ඛಯಮಗำ, 1989ರ 2(ಎ) ඛಯಮದലಯย ಪคූಸมඈ)
ಮൡ౨ ಏฑ ಉදಸฑ ಮൡ౨ ಜನชಟฆಗಳඝ౬ ಅಳವലಸมಜฆವ ฿ಹನಗัಛಜ
ත൏ბವඌ คಡಗำ” ಬದมಜ “ඛბಣ ಮಜ ฿ಹನಗัಛಜ (಄ಂದ ෮ೕഓฆ
฿ಹನಗಳ ඛಯಮಗำ, 1989ರ 2ඡ ඛಯಮದ (ಎ) ಘಡದย ಪคූඈ) ಮൡ౨
ಏฑ ಉදಸฑ ಮൡ౨ ಜನชಟฆಗಳඝ౬ ಅಳವലಸมಜฆವ ฿ಹನಗಳ ಆ೧ೕವ คಡಗำ”
ಎಂಬ ๏ೕბಃಯඝ౬ คಸತಕౙൿ౪
(iii) ූಗ 6ರ ๏ೕბಃ “ඛბಣ ಧನ ಮಜ ฿ಹನಗำ (෮ೕഓฆ ฿ಹನಗಳ
ඛತಣ ඛಯಮಗำ, 1989ರ ඛಯಮ 2(ಎ) ෬ฉಡ ඛൽბಷౣಪലಸมඈ) ಮൡ౨
ಏฑ ಉදಸฑ ಅಥ฿ ಜನชಟฑ ಗูಂൽಡ ೯ೕലದ ฿ಹನಗಳ ಮฆඩವൟ ಆೕಷౣಕ”
4
ಬದมಜ “ඛბಣ ಧನ ಮಜ ฿ಹನಗำ (಄ಂದ ෮ೕഓฆ ฿ಹನಗಳ
ඛಯಮಗำ, 1989ರ 2ඡ ඛಯಮದ (ಎ) ಘಡದย ಪคූඈ) ಮൡ౨
ಏฑ ಉදಸฑ ಅಥ฿ ಜನชಟฑ ಗูಂൽಡ ೯ೕലದ ฿ಹನಗಳ ಮฆඩವൟ ಆೕಷౣಕ”
ಎಂಬ ๏ೕბಃಯඝ౬ คಸತಕౙൿ౪
5. ൧ಂದฉಗಳඝ౬ ඛ฿คವ ಅඌ౽ರ.- (1) ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ
คಡ ඛಧბರൕ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2024ರ ಉಪීಧಗಳඝ౬ ೦คಡ ತฆ฿ಗ,
෴โඃ
൧ಂದฉಗำ ಉದเದย, ฃಜ ಸ౽ბರโ,
ಸ౽ბค ฃಜಪತದย
ಅඌಚචಯ ෩ಲಕ, ಸದค ൧ಂದฉಗಳඝ౬ ඛ฿คವ ಉං౪ೕಶ౽ౙಜ ಅವಶಕ ಅಥ฿
ಸಮೕತๅಂൿ ಉഴಬฆ๋ಥ ಉಪීಧಗಳඝ౬ ಕย౭ಸಬൿ:
ಪฏൡ, ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ คಡ ඛಧბರൕ (ൟൿ౪ಪല) ಅඌඛಯಮ,
2024ರ ಆฏಭದ ൽකಂಕൽಂದ ಎರഴ ವಷბಗಳ ಅವඌ ෨౽౨ಯತಂಡ ತฆ฿ಯ
෴โඃ ಅಂಥ ಆඃಶವඝ౬ ಡತಕౙದ౪ಲ.
(2) ಉಪಪಕರಣ (1)ರലಯย ലದ ಪൟಂൿ ಆඃಶವඝ౬, ಅದඝ౬ ലದ
ತฆ฿ಯ ಆದౣ ಗච ฃಜ เඋನ ಡಲದ ෨ಂං ലಸತಕౙൿ౪.
ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ
ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ คಡ ඛಧბರൕ ಅඌඛಯಮ, 1957ඝ౬ ಈ
෨ಂൽನโಗัಛಜ,-
(i)
಄ಂದ ෮ೕഓฆ ฿ಹನಗಳ ඛಯಮಗำ, 1989ಃౙ ූರತ ಸ౽ბರโ
ലದ ൟൿ౪ಪലಗಳඝ౬ ೦คಡ ತರฤ;
(ii)
25 ಲౘ งඩ ว ෦ೕคฆವ เൿಚ౾౨ಂದ ಓഴವ
෮ೕഓฆ ౽ฆಗำ, ೧ೕඬಗำ, ಓ෦౬ ಬ౺ಗำ ಮൡ౨ ಌಸಜ ฿
฿ಹನಗಳ ෬ว ಆ೧ೕವ คಡ เඌಸฤ, ಮൡ౨
(iii)
ಃಲโ ಇತฉ ಆඝಜಕ ൟൿ౪ಪലಗಳඝ౬ ಸಹ ಡฤ,
-
ಮತ౨ౣ ൟൿ౪ಪല ഴโൿ ಅವಶಕๅಂൿ ಪคಗಸมಜං.
ಆದ౪คಂದ ಈ เඒಯಕ.
ಆ൮ბಕ ೦ౢಪನ ಪತ
ಪ౨เತ ๎ಸකತಕ ಕಮโ ෴โඃ ກನ ๅಚವඝ౬ ಒಳತಂലฆโൽಲ.
ฃಮยಂಛ ฉല
คಡ ಮൡ౨ ෨ಜฃ ൟ
JA.PÉ. «±Á¯ÁQë
PÁAiÀÄðzÀ²ð
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
5
ಅඝීಧ
ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ คಡ ඛಧბರൕ ಅඌඛಯಮ 1957ರ
(1957ರ ಕකბಟಕ ಅඌඛಯಮ 35ರ) ಉದ౫ೃತ ූಗ
XX XX XX
3. คಡ เඌเಃ.- (1) ರ౨ಗಳ ෬ว ಬಳಸฤ ಕ౨฿ದ ಎม ෮ೕഓฆ
฿ಹನಗಳ ෬ว ಅඝಯ ූಗ 'ಎ'ದย ඛൽბಷౣಪലದ ದರಗಳย, คಡಯඝ౬
เඌಸತಕౙൿ౪.
ಪฏൡ, ෮ೕഓฆ ಕฯ ನ ದಭბದย (ತ ೈยತ ෮ೕഓฆ ౙಟฆ
ಮൡ౨ ಕฯ คඈ) ಄ಂದ ಸ౽ბರದ ඥಕರฆ ಅಥ฿ ರౘ൏ ಬ౯ಂൽ ಅಥ฿
ฃౣიೕಂತ ಂಀಗิ คඈ ූರತ ಸ౽ბರದ ಒഷತನದยฆವ ವბಜඛಕ ವಲಯ
ಉದಮಗಳ ඥಕರฆ ಒഷತನ ຄಂൽฆವ ಮൡ౨ ත൏ბವඌ คಡ ಅಥ฿ ೖಕ
ಅಥ฿ ದූბඝರ ฿ბಕ คಡಯඝ౬ ಇತರ ฃಜಗಳย ಅಥ฿ ಄ಂർಡัತ
ಪඃಶಗಳย ಈಛಗศ ർಯ ലൿ౪, ವಛბವൕ ෬ว ಕකბಟಕ ฃಜಃౙ
ಅโಗಳඝ౬
ಅವರ
೯ಡ
൪ൽฆ๋ಥโಗಳඝ౬
ຄರൡಪല
คಡಯඝ౬
ಅඝಯ ූಗ ಎ1 ರย ඛൽბಷౣಪലಸมದ ದರಗಳย เඌಸತಕౙൿ౪:
ಮൢ౨ ಪฏൡ,-
(ಎ)
ಂಕฆ
ಒഷತನ
ຄಂൽฆವ
ಮൡ౨
ಂ
ಅವರ
ಆർಯದ
෩ಲ฿ಜฆವ;
() ವವಯ ฿ ಸಹ౽ರ ಘ ඛಯ෦ತ, ซತ ฿ ಸಹ౽ರ ಘ
ඛಯ෦ತ, ช ಟ ซತರ ಸಹ౽ರ ಘಗำ, අಡ ಪಣದ ಸಹ౽ರ ಘಗำ,
ಸಹ౽ರ ಂ ಂಀಗำ, ಸಣ౧ ಪಣದ ಸಹ౽ರ ಘಗำ, ಂ ಲ ඛೕലಃ ಘಗำ,
เเ
ೕං౪ೕಶ ಲ ඛೕലಃ ಸಹ౽ರ ಘಗำ, අಡ ಪಣದ ඩಥ෦ಕ ಲ ඛೕലಃ
ಸಹ౽ರ ಘ, ඩಥ෦ಕ ಸಹ౽ರ ಂ ಮൡ౨ ಛ෦ೕ൏ไൽ౫ ಂಀ ಮൡ౨ ฿
ಸಹ౽ರ ಘಗำ คඈ ಂ ಸಹ౽ರ ಘಗำ ಒഷತನ ຄಂൽฆವ; ಮൡ౨
()
෬ยನ
(ಎ)
ಮൡ౨
()
ಘಡಗಳ
ಅലಯย
ಬರൽฆವ
ಆದฉ,
ඛಗൽಪലಸಬർඈಥ ಂ ౽ಯბವඝ౬ ನഷโದ౽ౙಜ ಪೕಕ฿ಜ ಬಳವ,
- ഓಕౣฆಗำ, ങೕಲฆಗำ ಮൡ౨ ಪವฑ ഔಲฑ ങೕಲฆಗಳ ದಭბದย,
ಅඝ ಎ2 ූಗದย ඛൽბಷౣಪലದ ದರಗಳย คಡಯඝ౬ เඌಸತಕౙൿ౪.
ಮൢ౨ ಪฏൡ, เಂച ౽ฆ ಮൡ౨ ౽ಋ ౽คನ ದಭბದย, ಅඝಯ
ಎ3 ූಗದย ඛൽბಷౣಪലದ ದರಗಳย คಡಯඝ౬ เඌಸತಕౙൿ౪.
ಮൢ౨ ಪฏൡ,-
(ಎ) ຂฆ ූರโ 1500 ౾.ಛಂ.ಗಳඝ౬ ෦ೕರൽฆವ ಸರಀಗಳඝ౬ ಜโದ౽ౙಜ
ಬಳವ ಆജೕ ค౽౹ಗำ ಒಳತಂഽ ൟಚಕ ฿ಹನಗಳ ದಭბದย ಮൡ౨
ലಡಛಜ ಅಥ฿ ಪൟಫಲ౽ౙಜ ಬಳವ ಅಥ฿ ಬಳಸൽฆವ, ෩ฆ ಪ෴ಕರඝ౬
(ೈಲಕನඝ౬ ຄರൡಪല) ಒโದಃౙ ಅඝಮൟದ ฿ಹನಗಳ ದಭბದย,
ಅඝಯ `ಎ4' ූಗದย ඛൽბಷౣಪലದ ದರಗಳย คಡಯඝ౬ เඌಸತಕౙൿ౪.
(ಎಎ) ූರ ຂคർಗ 1,500 ౾.ಛಂ. ෦ೕคದ ಆದฉ 5,500 ౾.ಛಂ.෦ೕರದ ಒഖౣ
฿ಹನ ൢಕವඝ౬ ຄಂൽฆವ ಸರಀ ฿ಹನಗಳ ದಭბದย, ಅโಗಳඝ౬ ലಡಡ
ಅಥ฿
ಪൟಫಲ౽ౙಜ
ಬಳಸย
ಅಥ฿
ಬಳಸൽರย,
ಅඝಯ
ූಗ-ಎ6ರย
ඛൽბಷౣಪലದ ದರಗಳย คಡಯඝ౬ เඌಸತಕౙൿ౪".
6
() ೧ೕඬಗำ ಒಳತಂഽ ෮ೕഓฆ ౽ฆಗಳ ದಭბದย (ಉಪඛಗำ, ಄ಂದ
ಸ౽ბರದ ඥಕರฆ ಅಥ฿ ರౘ൏ ಬ౯ಂൽ ಅಥ฿ ฃౣიೕಂತ ಂಀಗิ คඈ
ූರತ
ಸ౽ბರದ
ಒഷತನದยฆವ
ವბಜඛಕ
ವಲಯ
ಉದಮಗಳ
ඥಕರರ
ಒഷತನದยฆವ තಣბ౽ยಕ คಡಯඝ౬ ಅಥ฿ ೖಕ ಅಥ฿ ದූბඝರ
฿ბಕ คಡಯඝ౬ ಇತರ ฃಜಗಳย ಅಥ฿ ಄ಂർಡัತ ಪඃಶಗಳย ಈಛಗศ
ർಯ
ലൿ౪
ವಛბವൕ
෬ว
ಕකბಟಕ
ฃಜಃౙ
ಅವರ
೯
൪ൽฆ๋ಥโಗಳඝ౬ ຄರൡಪല) ಮൡ౨ ಐൿ ಚದರ ෦ೕಟฆಗಳඝ౬ ෦ೕರದ
เ౨ೕಣბವඝ౬
ຄಂൽฆವ
ಆ෦౬
ಬ౺ಗำ
ಟ
ಌಸಜ
฿
฿ಹನಗಳ
ದಭბದย, ಅඝ ಎ5 ූಗದย ඛൽბಷౣಪലದ ದರಗಳย คಡಯඝ౬
เඌಸತಕౙൿ౪.
เವರൕ
1:-
෴ವ
෮ೕഓฆ
฿ಹನದ
ඣೕಂದ
ಪಣ
ಪತโ
ೈย౨ಯยฆโඅೕ ಆ ෮ೕഓฆ ฿ಹನವඝ౬ ಈ ಅඌඛಯಮದ ಉං౪ೕಶಗัಛಜ
ರ౨ಗಳ ෬ยನ ಬಳಃಛಜ ಕ౨฿ದ ฿ಹನๅಂൿ ූเಸತಕౙൿ౪.
เವರൕ 2 :- ಕකბಟಕ ฃಜದ ຄರಡ ඣೕಂർತ฿ದ ಟ ෩ವൡ౨
ൽನಗัಟ
෦ೕคದ
ಅವඌವฉಡ
ฃಜದยฆ๋ಥ
෮ೕഓฆ
฿ಹನಗัಡ
ීඌඈ, ෮ೕഓฆ ฿ಹನಗಳ ಅඌඛಯಮ, 1988 (1988ರ ಄ಂದ ಅඌඛಯಮ
59)ರ ಉಪීಧಗಳย ಟ ෴โඃ ක෴ಲಯದ ෴โඃ ൟೕඪბನย ಅಥ฿
ಆඃಶದย
ಒಳತಂಡ
෴โඃ
ಆඃಶದย
ಅಥ฿
ඛඃბಶನದย
ಏඡ
ಒಳತಂലದ౪ง, ದූბඝರ, ಎ1, ಎ2, ಎ4, ಎ5, ಎ6, ಎ7 ಮൡ౨ ಎ8 ූಗಗಳย
ತൡ౨ಪലಸมಥ คಡಯඝ౬ เඌಸತಕౙൿ౪.
ഔಪ౭:- ෬ಲౙಂಡ เವರൕಯ ಉං౪ೕಶ౽ౙಜ ඣೕಂದ ಪಣ ಪತโ,
෮ೕഓฆ ฿ಹನಗಳ ಅඌඛಯಮ, 1939ರ 38ඡ ಪಕರಣದย ಏඡ ಒಳತಂലದ౪ง,
ಅಹბ൞ ಪಣ ಪತโ ೈย౨ಯยರൽದ౪ง ಆದฉ, ಅಂಥ ಅಹბ൞ ಪಣಪತವඝ౬
ರൿ౪ತัಲൽದ౪ฉ, ೈย౨ಯยฆโർಜ ූเಸತಕౙൿ౪.
() ඛბಣ ಧನ ಮಜ ฿ಹನಗಳ ದಭბದย (಄ಂದ ෮ೕഓฆ
฿ಹನಗಳ ඛಯಮಗำ, 1989 2ඡ ඛಯಮದ (ಎ) ಘಡದย ಪคූಸมඈ) ಮൡ౨
ಏฑ ಉදಸฑ ಮൡ౨ ಜನชಟฆಗಳඝ౬ ೯ೕലದ ฿ಹನಗಳ ದಭბದย คಡಯඝ౬,
ಅඝಯ ූಗ ಎ-7 ರย ඛൽბಷౣಪലದ ದರದย เඌಸತಕౙൿ౪.
(ല) ฃಜದ ຄರಡ ඣೕಂർತ฿ಜฆವ ಮൡ౨ ෮ೕഓฆ ฿ಹನಗಳ
ಅඌඛಯಮ, 1988 (1988ರ ಄ಂದ ಅඌඛಯಮ 59) ರ 88ඡ ಪಕರಣದ (9)ඡ ಉಪ ಪಕರಣದ
෬ฉಡ ඛೕಡมದ ಪ෦ბഡ ඝ౬ ຄಂൽฆವโಗಳඝ౬ ຄರൡಪല, ಹൽජൿ ಲౘ
งඩ ෦ೕฆವ วಯ ෴โඃ ෮ೕഓฆ ౽ ಗಳ ದಭბದย คಡಯඝ౬
ಅඝಯ ූಗ-ಎ8 ರย ඛൽბಷౣಪലಸมದ ದರಗಳย เඌಸತಕౙൿ౪.
(ಇ) ೕ೧ತ ಆ ฿ಹನಗಳ (಄ಂದ ෮ೕഓฆ ฿ಹನಗಳ ඛಯಮಗำ,
1989ರ 2ඡ ඛಯಮದ () ಘಡದย ಪคූඈ) ීಧದย ಅඝಯ
ಎ9ඡ ූಗದย ඛൽბಷౣಪലದ ದರಗಳย คಡಯඝ౬ เඌಸತಕౙൿ౪.
XX XX XX
3ಎ. ಉಪಕರವඝ౬ เඌโൿ.-(1) ෮ೕഓฆ ฿ಹನಗಳ ಅඌඛಯಮ, 1988
(1988ರ ಄ಂದ ಅඌඛಯಮ 59)ರ ಅലಯย ඣೕಂർತ฿ದ ෮ೕഓฆ ฿ಹನಗಳ
෬ว 3ඡ ಪಕರಣದ ಅലಯย เඌಸมದ คಡಯ ෬ว ๕ಕറ ಹඣ౬ಂದರ ದರದย
ಉಪಕರ เඌ ವฤ ಡತಕౙൿ౪ ಮൡ౨ ಆ න౾ ๕ಕറ 10 ರౣ ಹಣವඝ౬,
ಅඝಕಮ฿ಜ 57:28:15ರ ಪಣದย ฃಜದ ಎวഷ เเಧ ෩ಲ ಕಯბ
ೕಜචಗಳ ಉං౪ೕಶ౽ౙಜ, ಂಗิฆ ౾౹ಪ คಡ ಸ෩ಹ ඛಯ෦ತದย ಈ౾౷ഔ ฆ
7
ലಃಛಜ ಮൡ౨ ෨ಖൟ ಛ෦ೕಣ ರ౨ ಅไൽ౫ ඛඌಯ ౩ಪචಛಜ ಮൡ౨ ಉัದ
๕ಕറ 1ರౣ ನಗರคಡ ඛඌ ಉං౪ೕಶ౽ౙಜ ತൡ౨ಪലಸತಕౙൿ౪.
(2) (1)ඡ ಉಪ-ಪಕರಣದ ෬ฉಡ เඌದ ಉಪಕರโ, 3ඡ ಪಕರಣದ ෬ฉಡ เඌದ
෴โඃ คಡಡ ກಡ෴ಜರತಕౙൿ౪.
(3) ಅඌඛಯಮದ ಮൡ౨ ಅದರ ෬ฉಡ ರದ ඛಯಮಗಳ ಉಪීಧಗำ คಡಯ
ಮฆ ඩವൟಡ ಅಥ฿ คಡಡ เකൟ ಪഷโದಃౙ ීඌฆโൿ ಒಳತಂഽ
౽ಯბಧ฿ಗಬർದౣಮഔౣಡ, ಈ ಅඌඛಯಮದ ෬ฉಡ ෮ೕഓฆ ฿ಹನಗಳ
෬ว คಡ เඌเಃಡ, คಡ ඛಧბರൕಡ ಮൡ౨ ಗಹൕಡ ීඌඈ ಅโ
ಅನ౷ಯ฿ಞ๋ (1)ඡ ಉಪ ಪಕರಣದ ෬ฉಡ ർಯ ಡಬർದ ಉಪಕರ
เඌเಃಟ, ඛಧბರൕಟ ಮൡ౨ ಗಹൕಟ ಅನ౷ಯ฿ಗತಕౙൿ౪.
XX XX XX
ಅඝ
ූಗ ಎ5
[3(1)ඡ ಪಕರಣ ඣೕല]
෮ೕഓฆ ౽ฆಗำ, ೧ೕඬಗำ, ಓ෦౬ ಬ౺ಗำ ಮൡ౨ ಌಸಜ ฿
฿ಹನಗัಡ ಆ೧ೕವ คಡ
ಕ.
.
฿ಹನಗಳ ವಗბ
5 ಚದರ
෦ೕಟฆಗಳವฉಡ
ශೕฑ เ౨ೕಣბ
ಇฆವ ಮൡ౨ 5 ಲౘ
งඩಗಳඝ౬
෦ೕคರದ วಯ
෮ೕഓฆ
౽ฆಗำ, ೧ೕඬಗำ,
ಆ෦౬ ಬ౺ಗำ
ಮൡ౨ ಌಸಜ ฿
฿ಹನಗำ
5 ಚದರ
෦ೕಟฆಗಳವฉಡ
ශೕฑ เ౨ೕಣბ
ಇฆವ ಮൡ౨ 5 ಲౘ
งඩ ว
෦ೕคฆವ ಆದฉ 10
ಲౘ
งඩಗಳඝ౬
෦ೕคರದ วಯ
෮ೕഓฆ
౽ฆಗำ, ೧ೕඬಗำ,
ಆ෦౬ ಬ౺ಗำ
ಮൡ౨ ಌಸಜ ฿
฿ಹನಗำ
5 ಚದರ
෦ೕಟฆಗಳವฉಡ
ශೕฑ เ౨ೕಣბ
ಇฆವ ಮൡ౨ 10 ಲౘ
งඩ ว
෦ೕคฆವ ಆದฉ 20
ಲౘ งඩ ว
෦ೕคದ ෮ೕഓฆ
౽ฆಗำ, ೧ೕඬಗำ,
ಆ෦౬ ಬ౺ಗำ
ಮൡ౨ ಌಸಜ ฿
฿ಹನಗำ
5 ಚದರ
෦ೕಟฆಗಳವ ฉಡ
ශೕฑ เ౨ೕಣბ
ಇฆವ ಮൡ౨ 20
ಲౘ งඩ ว
෦ೕคฆವ
෮ೕഓฆ
౽ฆಗำ,
೧ೕඬಗำ, ಆ෦౬
ಬ౺ಗำ ಮൡ౨
ಌಸಜ ฿
฿ಹನಗำ
1
2
3
4
5
6
ಎ.
ຄಸ ฿ಹನಗಳ
ඣೕಂದಯ
ಸಮಯದย
฿ಹನದ วಯ
๕. 13
฿ಹನದ วಯ
๕. 14
฿ಹನದ วಯ
๕. 17
฿ಹನದ
วಯ ๕. 18
.
฿ಹನโ ಈಛಗศ
ඣೕಂದ෴ಜൿ౪
ಮൡ౨ ඣೕಂದಯ
ൽකಂಕඈൿ
ಅದರ ಅವඌ:
ಎ ಘಡದലಯย
เඌವ
ත൏ბವඌ คಡ
๕ಕറ฿ฆ
ಎ ಘಡದലಯย
เඌವ
ත൏ბವඌ คಡ
๕ಕറ฿ฆ
ಎ ಘಡದലಯย
เඌವ
ත൏ბವඌ คಡ
๕ಕറ฿ฆ
ಎ
ಘಡದലಯย
เඌವ
ත൏ბವඌ
คಡ
๕ಕറ฿ฆ
1.
2 ವಷბಗಳඝ౬
෦ೕคರൽฆವย
93%
93%
93%
93%
2.
2 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 3
ವಷბಗำ
෦ೕคರൽฆವย
87%
87%
87%
87%
3.
3 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 4
ವಷბಗำ
෦ೕคರൽฆವย
81%
81%
81%
81%
8
4.
4 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 5
ವಷბಗำ
෦ೕคರൽฆವย
75%
75%
75%
75%
5.
5 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 6
ವಷბಗำ
෦ೕคರൽฆವย
69%
69%
69%
69%
6.
6 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 7
ವಷბಗำ
෦ೕคರൽฆವย
64%
64%
64%
64%
7.
7 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 8
ವಷბಗำ
෦ೕคರൽฆವย
59%
59%
59%
59%
8.
8 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 9
ವಷბಗำ
෦ೕคರൽฆವย
54%
54%
54%
54%
9.
9 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 10
ವಷბಗำ
෦ೕคರൽฆವย
49%
49%
49%
49%
10.
10 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 11
ವಷბಗำ
෦ೕคರൽฆವย
45%
45%
45%
45%
11.
11 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 12
ವಷბಗำ
෦ೕคರൽฆವย
41%
41%
41%
41%
12
12 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 13
ವಷბಗำ
෦ೕคರൽฆವย
37%
37%
37%
37%
13.
13 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 14
ವಷბಗำ
෦ೕคರൽฆವย
33%
33%
33%
33%
14.
14 ವಷბಗำ
෦ೕคൿ౪ ಆದฉ 15
ವಷბಗำ
෦ೕคರൽฆವย
29%
29%
29%
29%
15.
15 ವಷბಗಳඝ౬
෦ೕคฆವย
25%
25%
25%
25%
XX XX XX
9
ූಗ-ಎ7
[3(1)ඡ ಪಕರಣ ඣೕല]
ඛბಣ ಧನ ಮಜ ฿ಹನಗัಛಜ (෮ೕഓฆ ฿ಹನಗಳ ඛತಣ
ඛಯಮಗำ, 1989ರ 2(ಎ) ඛಯಮದ ಅലಯย ಪคූಸมඈ) ಮൡ౨
ಏฑ ಉදಸฑ ಮൡ౨ ಜನชಟฆಗಳඝ౬ ೯ೕലದ ฿ಹನಗัಛಜ ත൏ბವඌ
คಡ
ಕ. .
฿ಹನಗಳ ವಗბ
เඌವ
๕ಕറ฿ฆ คಡ
ಎ.
ຄಸ ฿ಹನಗಳ ඣೕಂದಯ ಸಮಯದย
฿ಹನಗಳ วಯ
๕ಕറ 10
.
฿ಹನโ ಈಛಗศ ඣೕಂದ෴ಜದ౪ฉ
ඣೕಂದಯ ൟಂಗัඛಂದ ಅದರ ಅವඌ:
ಎ ಘಡದലಯย
เඌವ ත൏ბವඌ
คಡಯ ๕ಕറ฿ฆ
1.
2 ವಷბಗัಡ ෦ೕರൽฆವย
93%
2.
2 ವಷბಗำ ෦ೕคದ, ಆದฉ 3 ವಷბಗัಡ
෦ೕರൽฆವย
87%
3.
3 ವಷბಗำ ෦ೕคದ, ಆದฉ 4 ವಷბಗัಡ
෦ೕರൽฆವย
81%
4.
4 ವಷბಗำ ෦ೕคದ, ಆದฉ 5 ವಷბಗัಡ
෦ೕರൽฆವย
75%
5.
5 ವಷბಗำ ෦ೕคದ, ಆದฉ 6 ವಷბಗัಡ
෦ೕರൽฆವย
69%
6.
6 ವಷბಗำ ෦ೕคದ, ಆದฉ 7 ವಷბಗัಡ
෦ೕರൽฆವย
64%
7.
7 ವಷბಗำ ෦ೕคದ, ಆದฉ 8 ವಷბಗัಡ
෦ೕರൽฆವย
59%
8.
8 ವಷბಗำ ෦ೕคದ, ಆದฉ 9 ವಷბಗัಡ
෦ೕರൽฆವย
54%
9.
9 ವಷბಗำ ෦ೕคದ, ಆದฉ 10 ವಷბಗัಡ
෦ೕರൽฆವย
49%
10.
10 ವಷბಗำ ෦ೕคದ, ಆದฉ 11 ವಷბಗัಡ
෦ೕರൽฆವย
45%
11.
11 ವಷბಗำ ෦ೕคದ, ಆದฉ 12 ವಷბಗัಡ
෦ೕರൽฆವย
41%
12.
12 ವಷბಗำ ෦ೕคದ, ಆದฉ 13 ವಷბಗัಡ
෦ೕರൽฆವย
37%
13.
13 ವಷბಗำ ෦ೕคದ, ಆದฉ 14 ವಷბಗัಡ
෦ೕರൽฆವย
33%
14.
14 ವಷბಗำ ෦ೕคದ, ಆದฉ 15 ವಷბಗัಡ
෦ೕರൽฆವย
29%
15.
15 ವಷბಗำ ෦ೕคฆವย
25%
10
ഔಪ౭ಗำ:
1. 2010ರ ಏඪฯ 1ඡ ൽකಂಕಃౙ ෮ದฤ คಡ ౾ൿ౪, ಆದฉ ಅದඝ౬ ർಯ
ಡൽฆವ ฿ಹನಗಳ ීಧದย ಅಂಥ คಡಯඝ౬, ෴โർದง ඈಡโ
౾ದ౪ฉ, ಅದರ ಸ෬ತ฿ಜ ಅಂಥ ൽನಁౙ ෮ದฤ ೈย౨ಯยದ౪ ದರಗಳย
ಗಸತಕౙൿ౪.
2. 2007ರ ಏඪฯ 1ඡ ൽකಂಕඈൿ ಟ ඦತರದย ඣೕಂದ෴ದ ฿ಹನಗಳ
ಬAಧದย ฿ಹನ ಖคೕൽಯ ಇඨ ฿ข౺-ಅඝ౬ ಸยಸತಕౙൿ౪.
3. ෮ೕഓฆ ฿ಹನಃౙ ීඌඈ ฿ಹನದ ว ಎಂದฉ:-
(ಎ)
ූರತದย
ತ෴ฃದ
฿ಹನಃౙ
ීಧಪಟౣಂ
ຂำโർದฉ
฿ಹನದ
ತ෴ರಕකಗยೕ ಅಥ฿ ലೕಲರකಗยೕ, ಕකბಟಕ ฃಜದย ർಯ ಡ౽ದ
ಅಬ౽ค ಂಕ, ಅඌಕರ ಅಥ฿ ಉಪಕರ, ಸರಀ ಮൡ౨ ๅಗಳ คಡಗำಇ൞ൽಗำ ಇโಗಳย
෴โൿ ກฆโඅೕ ಅದඝ౬ คඈ ඛೕലದ ಖคೕൽ ಇඨ ฿ข౺ ಪ౽ರ ฿ಹನದ ว;
ಮൡ౨
() ಆಮൿ ലಆಂಡ ෮ೕഓฆ ฿ಹನಃౙ ීಧಪಟౣಂ ຂำโർದฉ, ಅൿ
ತ෴ฃದ ಸ౩ಳವඝ౬ ಗಣචಡ ಡൿಆಳඃ, ฿ಹನವඝ౬ ಆಮൿ ലಆำವย ಭคದ
ಒഖౣ ว ಎಂದฉ, เඌದ ೕ ಂಕ, ಭคದ ಗൕ ലಡಯ ๅಚಗำ ಮൡ౨ ೕ
ಂಕಗಳ ಇมಒ ಅಥ฿ ෴โඃ ಇತರ ಇมಒ ෴โർದง ກೋವค
ಂಕವඝ౬/ ඈಡವඝ౬ เඌದ౪ฉ, ಅโಗิ คඈ ಮൡ౨ ಅದರ ෬ว เඌಸมದ ಇತರ
คಡಗಳ ಸತ ಆಮൿ ರර౨ ಸರಀಗಳ เವರಪഔౣಯย ಅಥ฿ ಅಂಥ ಇತฉ ದ౨ๆ೧ನย
ಂಬರಹ ലඈ ಮൡ౨ ೕ ಂಕಗಳ ಅඌඛಯಮ, 1962ರ ಅലಯย ಡ
ಕರඛಧბರൕ ಡมದ, ෮ೕഓฆ ฿ಹನದ ಲ.
XX XX XX
ූಗ -6
[7(3)ඡ ಪಕರಣ ඣೕല]
ඛბಣ ಧನ ಮಜ ฿ಹನಗำ (෮ೕഓฆ ฿ಹನಗಳ ඛತಣ ඛಯಮಗำ, 1989ರ
ඛಯಮ 2(ಎ) ෬ฉಡ ඛൽბಷౣಪലಸมඈ ಮൡ౨ ಏฑ ಉදಸฑ ಅಥ฿ ಜನชಟฑ ಗูಂൽಡ
೯ೕലದ ฿ಹನಗಳ ಮฆඩವൟ ಆೕಷౣಕ
ಕಮ
ಒ
ඣೕಂದಯ ತฆ฿ಯ ฿ಹನಗಳඝ౬ ಸ౩ะಂತರ
ಅಥ฿ ฿ಹನದ ඣೕಂದ ರർ౪ದ ದಭბಗಳย
ಮฆඩವൟ ಡ౽ದ
ත൏ბವඌ คಡಯ
๕ಕറ฿ฆ
1.
ಒಂൿ ವಷბದ ಒಳಡ
93%
2.
1 ವಷბದ ತฆ฿ಯ ಆದฉ 2 ವಷბಗูಳಡ
87%
3.
2 ವಷბದ ತฆ฿ಯ ಆದฉ 3 ವಷბಗูಳಡ
81%
4.
3 ವಷბದ ತฆ฿ಯ ಆದฉ 4 ವಷბಗูಳಡ
75%
5.
4 ವಷბದ ತฆ฿ಯ ಆದฉ 5 ವಷბಗูಳಡ
69%
6.
5 ವಷბದ ತฆ฿ಯ ಆದฉ 6 ವಷბಗูಳಡ
64%
7.
6 ವಷბದ ತฆ฿ಯ ಆದฉ 7 ವಷბಗูಳಡ
59%
8.
7 ವಷბದ ತฆ฿ಯ ಆದฉ 8 ವಷბಗูಳಡ
54%
9.
8 ವಷბದ ತฆ฿ಯ ಆದฉ 9 ವಷბಗูಳಡ
49%
10.
9 ವಷბದ ತฆ฿ಯ ಆದฉ 10 ವಷბಗูಳಡ
45%
11.
10 ವಷბದ ತฆ฿ಯ ಆದฉ 11 ವಷბಗูಳಡ
41%
12.
11 ವಷბದ ತฆ฿ಯ ಆದฉ 12 ವಷბಗูಳಡ
37%
13.
12 ವಷბದ ತฆ฿ಯ ಆದฉ 13 ವಷბಗูಳಡ
33%
14.
13 ವಷბದ ತฆ฿ಯ ಆದฉ 14 ವಷბಗูಳಡ
29%
15.
14 ವಷბದ ತฆ฿ಯ ಆದฉ 15 ವಷბಗูಳಡ
25%
16.
15 ವಷბದ ತฆ฿ಯ
ಇಲ
XX XX XX
11
KARNATAKA LEGISLATIVE ASSEMBLY
SIXTEENTH LEGISLATIVE ASSEMBLY
THIRD SESSION
THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT)
BILL, 2024
(LA Bill No. 14 of 2024)
A Bill further to amend the Karnataka Motor Vehicles Taxation Act, 1957.
Whereas it is expedient further to amend the Karnataka Motor Vehicles
Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purpose hereinafter
appearing:
Be it enacted by the Karnataka State Legislature in the seventy fifth year of
the Republic of India as follows:
1. Short title and commencement.- (1) This Act may be called the
Karnataka Motor Vehicles Taxation (Amendment) Act, 2024.
(2) It shall come into force at once.
2. Amendment of Section 3.- In the Karnataka Motor Vehicles Taxation
Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as Principal Act), in
section 3, in sub-section (1), in the fourth proviso, for clause (c), the following shall
be substituted, namely:-
“(c) In case of Construction Equipment Vehicles (as defined in clause (cab)
of rule 2 of the Central Motor Vehicles Rules, 1989) and vehicles fitted
with air compressor and generator, tax shall be levied at the rates
specified in Part- A7 of the schedule.”
3. Amendment of section 3-A.- In the Principal Act, in section 3-A, after
sub-section (1) the following shall be inserted, namely:-
“(1A) In addition to the existing cess of the tax levied under Section 3 on
the Motor Vehicles registered under the Motor Vehicles Act,1988 (Central
Act 59 0f 1988), 5% additional cess shall be levied and collected on the
transport vehicles for the purpose of the Karnataka Motor Transport and
Other Allied Workers Social Security and Welfare Fund.”
4. Amendment of schedule.- In the Schedule to the Principal Act,-
(i)
For Part A5 and the entries relating thereto, the following shall be
substituted, namely:-
12
“PART A5
{See Section 3(1)}
Lifetime Tax for Motor cars, Jeeps, Omni Buses and Private Service Vehicles.
Sl
No
Class of vehicles
Motor cars, Jeeps,
Omni Buses and
Private Service
Vehicles having
floor area up to 5
Sq. Mtrs, cost of
which does not
exceeds
Rs. 5 Lakhs
Motor cars, Jeeps,
Omni Buses and
Private Service
Vehicles having
floor area up to 5
Sq. Mtrs, cost of
which exceeds
Rs.5 Lakhs but
does not exceeds
Rs.10Lakhs
Motor cars,
Jeeps, Omni
Buses and
Private Service
Vehicles having
floor area up to
5 Sq. Mtrs,
cost of which
exceeds Rs.10
Lakhs but does
not exc
eeds Rs.20
Lakhs
Motor cars,
Jeeps, Omni
Buses and
Private Service
Vehicles
having floor
area up to 5
Sq. Mtrs,
cost of which
exceeds Rs.2
0 Lakhs
Motor cars,
Jeeps, Omni
Buses and
Private Service
Vehicles run on
Electricity
having cost of
the vehicle
which exceeds
Rs.25 Lakhs
1
2
3
4
5
6
7
A
At the time of
Registration of New
Vehicle
13 % of cost of
the Vehicle
14 % of the cost of
the Vehicle
17% of the cost of
the Vehicle
18% of the cost
of the Vehicle
10% of the cost
of the Vehicle
B
If the vehicle is
already registered
and its age from
the month of
Registration is:
Percentage of the
Life Time
Tax levied under
Clause A
Percentage of the
Life Time Tax levied
under Clause A
Percentage of the
Life Time
Tax levied under
Clause A
Percentage of
the Life Time
Tax levied
under Clause A
Percentage of the
Life Time
Tax levied under
Clause A
1
Not more than 2
years
93%
93%
93%
93%
93%
2
More than 2 Years
but not more than
3 Years
87%
87%
87%
87%
87%
3
More than 3 Years
but not more than
4 Years
81%
81%
81%
81%
81%
4
More than 4 Years
but not more than
5 Years
75%
75%
75%
75%
75%
5
More than 5 Years
but not more than
6 Years
69%
69%
69%
69%
69%
6
More than 6 Years
but not more
than7 Years
64%
64%
64%
64%
64%
7
More than 7 Years
but not more than
8 Years
59%
59
59%
59%
59%
8
More than 8 Years
but not more than
9 Years
54%
54%
54%
54%
54%
9
More than 9 Years
but not more
than10 Years
49%
49%
49%
49%
49%
10
More than10 Years
but not more
than11 Years
45%
45%
45%
45%
45%
11
More than 11
Years but not
more than12
Years
41%
41%
41%
41%
41%
12
More than12
Years but not
more than13
Years
37%
37%
37%
37%
37%
13
More than13
Years but not
more than 14
Years
33%
33%
33%
33%
33%
14
More than14
Years but not
more than 15
Years
29%
29%
29%
29%
29%
13
15
More than15
years
25%
25%
25%
25%
25%
(ii) In Part A7, for the heading “Lifetime Tax for Construction Equipment
Vehicles (As defined under Rule 2 (ca) of the Central Motor Vehicle Rules,
1989) and vehicles fitted with Air Compressor and Generators” the heading
“Lifetime Tax for Construction Equipment Vehicles (As defined under clause
(cab) of rule 2 of the Central Motor Vehicle Rules, 1989) and vehicles fitted
with Air Compressor and Generators” shall be substituted.
(iii) In Part C6, for the heading “Refund Table for Construction Equipment
Vehicles (As defined under Rule 2(ca) of Central Motor Vehicle Rules, 1989)
and vehicles fitted with Air Compressor or Generators” the heading “Refund
Table for Construction Equipment Vehicles (As defined under clause (cab)
of rule 2 of the Central Motor Vehicle Rules, 1989) and vehicles fitted with
Air Compressor or Generators” shall be substituted.
5. Power to remove difficulty.- (1) If any difficulty arises in giving effect to
the provisions of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2024,
the State Government may, by notification in the Official Gazette, make such
provisions as may appear to it to be necessary or expedient for purpose of removing
the difficulty:
Provided that, no such order shall be made after the expiry of a period of two
years from the date of commencement of the Karnataka Motor Vehicles Taxation
(Amendment) Act, 2024.
(2) Every order made under sub-section (1), shall as soon as after it is made,
be laid before the State Legislature.
STATEMENT OF OBJECTS AND REASONS
It is considered necessary further to amend the Karnataka Motor Vehicles
Taxation Act, 1957(Karnataka Act 35 of 1957) to,-
(i)
give effect to the amendment made by the Government of India in the
Central motor Vehicles Rules, 1989;
(ii)
levy Lifetime tax on Motor cars, Jeeps, Omni Buses and Private Service
Vehicles which runs on Electricity having cost of the vehicle which
exceeds Rs. 25 Lakhs; and
(iii)
Certain other consequential amendments are also made.
Hence, the Bill.
14
FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed legislative measure.
RAMALINGA REDDY
Minister for Transport and Muzrai
M.K. VISHALAKSHI
Secretary
Karnataka Legislative Assembly
ANNEXURE
Extract of the Karnataka Motor Vehicle Taxation Act, 1957
(Karnataka Act No.35 of 1957)
XXX
XXX
XXX
3. Levy of tax.- (1) A tax at the rates specified in Part A of the Schedule shall
be levied on all motor vehicles suitable for use on roads
Provided that in the case of a motor cycle (including motor scooter and cycle with
attachment for propelling the same by mechanical power) other than those owned by
Central Government employees or Defense Personnel or employees of public sector
undertakings owned by Government of India including nationalized banks which are
brought with them to the State of Karnataka on transfer for which lifetime tax, or tax
quarterly or annually, as the case may be, has already been paid in other states or union
territories the tax shall be levied at the rates specified in part A1of the schedule:
Provided further that in the case of tractors, trailers and power tiller trailers,—
a. owned by agriculturists and whose main source of income is from agriculture;
b. owned by agricultural co-operative societies including Vyavasaya Seva Sahakari
Sangha Niyamitha, Raitha Seva Sahakari Sangha Niyamitha, Sericulture-cum Farmers
Co-operative Societies, Large Sized Co-operative Societies, Co-operative Agricultural
Banks, Small sized Co-operative Societies, Agricultural Credit Societies, Multipurpose Co-
operative Credit Societies, Doddapramanada Prathamika Patthina Sahakari Sangha,
Primary Co-operative Agriculture and Rural Development Bank and Services Co-operative
Societies; and
c. not falling under clauses (a) and (b) above but used exclusively for carrying out
such agricultural operations as may be prescribed, the tax shall be levied at the rates
specified in Part A2 of the schedule:
Provided also that in case of Vintage-car and Classic car, the tax shall be
levied at the rates specified in Part A3 of the schedule
Provided also that:—
(a) In case of three wheelers including autorickshaws used for transportation of
goods not exceeding 1500 kgs in weight laden and vehicles permitted to carry three
passengers (excluding driver) either used for hire or reward or not, the tax shall be levied
at the rates specified in Part A4 of the schedule.
15
(aa) In case of goods vehicles having gross vehicle weight exceeding 1,500
kgs but not exceeding 12,000 kgsKgs in weight laden, whether used for hire or
reward or not, tax shall be levied at the rates specified in Part A6 of the Schedule
(b) in case of motor cars including jeeps (other than those 6 [owned by companies.
Central Government employees or defence personnel or employees of public sector
undertakings owned by Government of India including nationalised banks which are
brought with them to the State of Karnataka on transfer for which lifetime tax, or tax
quarterly or annually, as the case may be, has already been paid in other states or union
territories and omni buses and private service vehicles having floor area not exceeding 8
five square meters , tax shall be levied at the rates specified in part A5 of the Schedule.
Explanation-1.-A motor vehicle of which the certificate of registration is current
shall, for the purposes of this Act, be deemed to be a vehicle suitable for use on roads.
Explanation-2.- In respect of motor vehicles registered outside the State of
Karnataka and which are in the State for a period exceeding thirty days, notwithstanding
anything contained in the provisions of the Motor Vehicles Act, 1988 (Central Act 59 of
1988), and in any order or direction contained in any judgment or order of any Court, tax
shall be levied as specified in Parts A1, A2, A4, A5, A6, A7 and A8 as the case may be;
Note.- For the purpose of the above Explanation the certificate of registration shall,
notwithstanding anything contained in section 38 of the Motor Vehicles Act, 1939, be
deemed to be current even if the certificate of fitness is not effective provided such
certificate of fitness has not been cancelled
(c) In case of Construction Equipment Vehicles (as defined in clause (ca) of rule 2 of
the Central Motor Vehicle Rules, 1989) and vehicles fitted with air compressor and
generators tax shall be levied at the rate specified in Part A-7 of the Schedule.
XXX
XXX
XXX
3A. Levy of cess.- (1) There shall be levied and collected by way of cess, at
the rate of eleven percentum of the tax levied under section 3 on the Motor Vehicles
registered under Motor Vehicles Act, 1988 (Central Act 59 of 1988) out of which
ten percentum shall be for the purpose of various infrastructure projects across
the State, equity in investment in Bangalore Mass Rapid Transit Limited, the
Mukhya Manthri Grameena Rasthe Abhivruddhi Nidhi, in the proportion of
57:28:15 respectively and one percentum for the purpose of Urban Transport Fund.
(2) The cess levied under sub-section (1) shall be in addition to any tax levied
under section 3.
(3) The provisions of the Act and the rules made thereunder including those
relating to refund or exemption from tax shall, so far as may be, apply in relation
to the levy, assessment and collection of the cess payable under sub-section (1), as
they apply in relation to the levy, assessment and collection of motor vehicles tax
under this Act.
XXX
XXX
XXX
16
“PART A5
{see section 3(1)}
Lifetime Tax for Motor cars, Jeeps, Omni Buses and Private Service Vehicles
Sl
No
Class of vehicles
Motor cars, Jeeps,
Omni Buses and
Private Service
Vehicles having
floor area up to 5
Sq. Mtrs, cost of
which does not
exceed
Rs. 5 Lakhs
Motor cars, Jeeps,
Omni Buses and
Private Service
Vehicles having floor
area up to 5 Sq. Mtrs,
cost of which
exceedsRs.5 Lakhs
but does not exceed
Rs.10Lakhs
Motor cars, Jeeps,
Omni Buses and
Private Service
Vehicles having floor
area up to 5 Sq. Mtrs,
cost of which exceeds
Rs.10 Lakhs but does
not exceed
Rs.20 Lakhs
Motor cars, Jeeps,
Omni Buses and
Private Service
Vehicles having
floor area up to 5
Sq. Mtrs, cost of
which
exceed Rs.20
Lakhs
1
2
3
4
5
6
A
At the time of
Registration of New
Vehicle
13 % of cost of
the Vehicle
14 % of the cost of the
Vehicle
17% of the cost of the
Vehicle
18% of the cost of
the Vehicle
B
If the vehicle is already
registered and its age
from the month of
Registration is:
Percentage of the
Life Time
Tax levied under
Clause A
Percentage of the Life
Time Tax levied under
Clause A
Percentage of the Life
Time Tax levied under
Clause A
Percentage of the
Life Time
Tax levied under
Clause A
1
Not more than 2 years
93%
93%
93%
93%
2
More than 2 Years but
not more than
3 Years
87%
87%
87%
87%
3
More than 3 Years but
not more than 4 Years
81%
81%
81%
81%
4
More than 4Years but
not more than 5 Years
75%
75%
75%
75%
5
More than5Years but not
more than6 Years
69%
69%
69%
69%
6
More than6Years but not
more than7 Years
64%
64%
64%
64%
7
More than7Years but not
more than 8 Years
59%
59
59%
59%
8
More than 8Years but
not more than 9 Years
54%
54%
54%
54%
9
More than9Years but not
more than10 Years
49%
49%
49%
49%
10
More than10Years but
not more than11 Years
45%
45%
45%
45%
11
More than11Years but
not more than12 Years
41%
41%
41%
41%
12
More than12Years but
not more than13 Years
37%
37%
37%
37%
13
More than13Years but
not more than 14 Years
33%
33%
33%
33%
14
More than14Years but
not more than 15 Years
29%
29%
29%
29%
15
More than15 years
25%
25%
25%
25%
XXX
XXX
XXX
17
Part A7
See Section 3(1)
Lifetime Tax for Construction Equipment Vehicles (As defined under Rule 2 (ca) of the Control Motor
Vehicle Rules, 1989) And vehicles fitted with Air Compressor and Generators
Sl No
Class of vehicles
10% of the cost of the Vehicle
A
At the time of Registration of New Vehicles
10 percent of cost of the Vehicle
B
If the vehicle is already registered and its age from the
month of Registration is:
Percentage of the Life Time Tax levied
under Clause A
1
Not more than 2 years
93%
2
More than 2 Years but not more than3 Years
87%
3
More than 3 Years but not more than 4 Years
81%
4
More than 4 Years but not more than5 Years
75%
5
More than 5 Years but not more than6 Years
69%
6
More than 6 Years but not more than7 Years
64%
7
More than 7 Years but not more than 8 Years
59%
8
More than 8 Years but not more than 9 Years
54%
9
More than 9 Years but not more than10 Years
49%
10
More than 10 Years but not more than11 Years
45%
11
More than 11 Years but not more than12 Years
41%
12
More than 12 Years but not more than13 Years
37%
13
More than 13 Years but not more than 14 Years
33%
14
More than 14 Years but not more than 15 Years
29%
15
More than 15 years
25%
Notes
1. In respect of vehicles for which tax was due prior to the 1st day of April, 2010, but has not been
paid ,such tax shall be collected at the rates prevailing prior to such day along with the penalty due ,if any.
2.Purchase Invoice shall be produced in respect of vehicles which are registered on or after 1st day of
April 2007.
3 .Cost of the vehicle in relation to a motor vehicle means, –
(a) In respect of a vehicle manufactured in India, cost of the vehicle as per the purchase invoice issued
either by the manufacturer or by the dealer of the vehicle including the excise duty, sales tax, surcharge or
cess, entry tax etc., as payable in the State of Karnataka; and
(b) In respect of an imported motor vehicle, irrespective of its place of manufacture, the total cost incurred
in importing the vehicle, that is to say, the value of the motor vehicle as endorsed in the Bill of Entry or such
other document and assessed as such under the Customs Act. 1962, together with the Customs Duty levied,
freight charges incurred and other taxes levied thereupon including additional duty/penalty levied if any, by
the Customs Department or any other Department.”
XXX
XXX
XXX
“PART C6
See Section 7 (3)
Refund Table for Construction Equipment Vehicles (As defined under Rule2 (ca) of Control Motor
Vehicle Rules, 1989) and vehicles fitted with Air Compressor or Generators
Sl.No.
If after the registration removal of vehicles or
cancellation of Registration of vehicle taken place.
Percentage of Life Time Tax
paid to be refunded
1
Within a year
93%
2
After 1 year but within 2 years
87%
3
After 2 year but within 3 years
81%
4
After 3 year but within 4 years
75%
5
After 4 year but within 5 years
69%
6
After 5 year but within 6 years
64%
7
After 6 year but within 7 years
59%
8
After 7 year but within 8 years
54%
9
After 8 year but within 9 years
49%
10
After 9 year but within 10 years
45%
11
After 10 year but within 11 years
41%
12
After 11 year but within 12 years
37%
13
After 12 year but within 13 years
33%
14
After 13 year but within 14 years
29%
15
After 14 year but within 15 years
25%
16
After 15 years
Nil
XXX
XXX
XXX
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