(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
ಸൽೕಯ ವವರಗำ ಮൡ౨ ๎ಸನ ರಚච ಸ฿ಲಯ
ಅඌಚච
ಒ: ವ๎ಇ 10 ๎ಸನ 2024, ಂಗิฆ, ൽකಂಕ: 07.03.2024
ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ (ൟൿ౪ಪല) เඒಯಕ, 2024 ಇದಃౙ 2024ರ
ೖბ ൟಂಗಳ 6ඡ ൽකಂಕඈൿ ฃಜඩಲರ ಒඪ౭ಡ අฉൟൿ౪, ನ
ൟำವัಃಛಜ ಇದඝ౬ 2024ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 17 ಎಂ්ർಜ ಕකბಟಕ
ฃಜಪತದย (ූಗ IV-A) ಪಕഔಸಃಂൿ ಆඃ๏ಸมಜං,-
2024 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 17
(2024 ರ ಾ–ῇ ⁀ಂಗಳ 7ೕ ⁂ಾಂಕದಂದು ಕಾῇಟಕ ಾಜῡ ಪತῢದ ⁎ೕಷ ಸಂ‷⁓ಯ⁌ῤ ⁵ದಲು ಪῢಕಟ ಾ‵)
ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2024
(2024ರ ಾ–ῇ ⁀ಂಗಳ 6ೕ ⁂ಾಂಕದಂದು ಾಜῡ ಾಲ⁋ಂದ ಅನುಮ⁀ಯನುΊ ಪ⁝ಯ ಾ‵)
ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ ಅඌඛಯಮ, 2020ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല
ಡฤ ಒಂൿ ಅඌඛಯಮ.
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
¨sÁUÀ – 4 J
Part – IV A
07
2024(
, 17
1945)
BENGALURU, THURSDAY, 07, MARCH, 2024(PHALGUNA, 17, SHAKAVARSHA, 1945)
. 160
No. 160
2
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:-
“(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
3
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:
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
4
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.
(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:
5
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
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
ಀคൡ ತഷ ඛೕಡൽฆವย, ෨ಖ ಆಕ౨ඝ ತನ౬ ฿ฉಂഔನല ಜඹ౨ ഴವ ෩ಲಕ
ಮൡ౨ ౨ർರನ ಅಂಥ ಚฃ౨ಯ ฃಟದ ෩ಲಕ ಅಥ฿ ౨ർರඝ ಕಟౣಡದ
7
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
೯ಡ ೦ೕฃൡ ๑ಲౙ ಅಥ฿ ඈಡದ ൽකಂಕൽಂದ ಅದರ ඩವൟಯ
ൽකಂಕದವฉಡ วಕౙಕมದ ฿ბಕ ๕ಕಡ ಹൽචಂಟರ ದರದย ಬലಯඝ౬
ඩವൟಸฤ ຄൕಛರකಜರತಕౙൿ౪:
8
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:-
“(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
9
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;”
ಕකბಟಕ ฃಜඩಲರ ಆ೦ౢඝರ
ಮൡ౨ ಅವರ ກಸคನย,
೧. ๏ೕಧฑ
ಸ౽ბರದ ౽ಯბದ๏ბ
ಸൽೕಯ ವವರಗำ ಮൡ౨
๎ಸನ ರಚච ಇมಒ.
10
DEPARTMENT OF PARLIAMENTARY AFFAIRS AND LEGISLATION SECRETARIAT
NOTIFICATION
NO: DPAL 10 SHASANA 2024, BENGALURU, DATED: 07.03.2024
ූರತ เඋನದ ಅඝೕದ 348ರ ಘಡ (1)ರലಯย ฃಜඩಲคಂದ
ಅඌಂತತัದ ಹ൬ ಂಗิฆ ಮನಗರ ඩยಃ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2024
(2024ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 17)ರ ූಂತರವඝ౬ ಅඌಂತ ಆಂಗ ಪಠๅಂൿ
ಕකბಟಕ ฃಜಪತದย (ූಗ IV-A) ಪಕഔಸಃಂൿ ಆඃ๏ಸมಜං,-
KARNATAKA ACT NO. 17 OF 2024
(First published in the Karnataka Gazette Extra-ordinary on the 7th day of March, 2024)
THE BRUHAT BENGALURU MAHANAGARA PALIKE (AMENDMENT) ACT, 2024
(Received the assent of the Governor on the 6th day of March, 2024)
An Act further to amend the Bruhat Bengaluru Mahanagara Palike Act, 2020.
Whereas it is expedient 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.”
11
(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 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.
12
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.
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.
13
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 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:-
14
“(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 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
15
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 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
16
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
17
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.”
The above translation of the Bruhat Bengaluru Mahanagara Palike
(Amendment) Act, 2024 (Karnataka Act 17 of 2024) be published in the official
Gazette under clause (3) of Article 348 of the Constitution of India.
THAAWARCHAND GEHLOT
GOVERNOR OF KARNATAKA
By Order and in the name of
the Governor of Karnataka,
G. Sridhar
Secretary to Government
Department of Parliamentary Affairs
and Legislation
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
Digitally signed by THAMMAIAH
Date: 2024.03.07 19:31:24 +05'30'