(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ

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ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ (ൟൿ౪ಪല) เඒಯಕ, 2024

(2024gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-29)

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ, 2017ඝ౬ (2017ರ ಕකბಟಕ

ಅඌඛಯಮ 27) ಮತ౨๠ౣ ൟൿ౪ಪല ෥ഴโದ౽ౙಜ ಒಂൿ เඒಯಕ.

ಇย౵ ಇඝ౬ ෨ಂං ಉഴ ಬฆವ ಉං౪ೕಶಗัಛಜ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ

൤คಡ ಅඌඛಯಮ, 2017ඝ౬ (2017ರ ಕකბಟಕ ಅඌඛಯಮ 27) ൟൿ౪ಪല ෥ഴโൿ

෷ಕ౨฿ಜฆโದคಂದ;

ಇൿ ූರತ ಗಣฃಜ౲ದ ಎಪ౭൤౨ೖದඡ ವಷბದย౵ ಕකბಟಕ ฃಜ౲ เඋನ

෱ಡಲൽಂದ ಈ ෨ಂൽඦ൤ ಅඌඛಯ෦ತ฿ಗย:-

1. ๸౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩ౳ฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ ಸರಀ ಮൡ౨

๳ๅಗಳ ൤คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2024 ಎಂൿ ಕฉಯತಕౙൿ౪.

(2) ಇದರย౵ ಅನ౲൭ ಉಪීඌ๭ൿದඝ౬ัൿ, ಈ ಅඌඛಯಮದ ಉಪීಧಗำ

ಕකბಟಕ

ಸ౽ბರโ

ಸ౽ბค

ฃಜ౲ಪತ౳ದย౵

ಅඌ๰ಚචಯ

෩ಲಕ

ತൡ౨ಪലಸಬ๾ർඈಥ ൽකಂಕൽಂದ ೦คಡ ಬರತಕౙൿ౪.

2. ಪ౳ಕರಣ2ರ ൟൿ౪ಪല.- ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ, 2017ರ

(2017ರ ಕකბಟಕ ಅඌඛಯಮ 27) (ಇย౵ ಇඝ౬෨ಂං ෩ಲ ಅඌඛಯಮๅಂൿ

ಉว౵ೕ಍ಸมಜං), ಪ౳ಕರಣ2ರ ಘಡ (61)ರ ಬದยಡ ಈ ෨ಂൽನದඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪,

ಎಂದฉ:-

¨sÁUÀ – 4ಎ

Part – IVA

, 19

, 2024(

, 28

, 1946)

BENGALURU, FRIDAY, 19, JULY, 2024(ASHADHA, 28, SHAKAVARSHA, 1946)

. 341

No. 341

‘(61) “๿ഴವั ๳ๅ ງ೉ಃർರ ”ಎಂದฉ, ಪ౳ಕರಣ 9ರ ಉಪಪ౳ಕರಣ (3) ಅಥ฿

ಉಪಪ౳ಕರಣ

(4)ರ

ಅലಯย౵

൤คಡಡ

෇ಧ౲฿ಞವ

๳ๅಗัಡ

๸ීಧಪಟౣ

෍วಪഔౣಗಳඝ౬ ಒಳತಂഽ൤, ಪ౳ಕರಣ 25ರย౵ ಉว౵ೕ಍๭ದ เ෗ನ౬ ವ౲౾౨ಗัಛಜ ಅಥ฿

ಅವರ ಪರ฿ಜ ๿ഴವั ๳ๅಗಳ ๭౷ೕಂൟ ಀคൡ ಸರಀ ಅಥ฿ ๳ๅಗำ ಅಥ฿

ಅโಗึರಡರ තซಃർರඝ ඛೕലದ ൤คಡ ෍วಪഔౣಗಳඝ౬ ๭౷ೕಕค๭ ಮൡ౨ ಅಂತಹ

෍วಪഔౣಗัಡ ๸ීඌ๭ඈ൤ ๿ഴವั ൤คಡ ಜ෫ಯඝ౬ ಪ౳ಕರಣ 20ರย౵ ಉಪීඌ๭ದ

คೕൟಯย౵ ງ೉ಃ ෥ಡฤ ෇ಧ౲เฆವ තซಃർರನ ಒಂൿ ಕೞค;’.

3. ಪ౳ಕರಣ 20ರ ಪ౳ൟ෽ೕಜච.-෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 20౽ౙಜ, ಈ ಃಳಉಡ

ಪ౳ಕರಣವඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪, ಅಂದฉ:-

“20. ๿ഴವั ๳ๅ ງ೉ಃർರඛಂದ ಜ෫ಯ ງ೉ಃಯ เඋನ.- (1) ಪ౳ಕರಣ

9ರ ಉಪ-ಪ౳ಕರಣ (3) ಅಥ฿ ಉಪಪ౳ಕರಣ (4)ರ ಅലಯย౵ ൤คಡಡ ෇ಧ౲฿ಞವ ๳ๅಗัಡ

๸ීඌ๭ದ ෍วಪഔౣಗಳඝ౬ ಒಳತಂഽ൤, ಪ౳ಕರಣ 25ರย౵ ಉว౵ೕ಍ಸมದ เ෗ನ౬

ವ౲౾౨ಗัಛಜ ಅಥ฿ ಅವರ ಪರ฿ಜ ๿ഴವั ๳ๅಗಳ ๭౷ೕಂൟ ಬಡ౛ ಸರಀ ಅಥ฿

๳ๅಗำ ಅಥ฿ ಅโಗึರಡರ තซಃർರඝ ඛೕലದ ൤คಡ ෍วಪഔౣಗಳඝ౬ ๭౷ೕಕค๯ವ

෴โඃ තซಃർರರ ಕೞค෷, ಸದค ಅඌඛಯಮದ ಪ౳ಕರಣ 24ರ ಘಡ (viii)ರ

ಅലಯย౵

๿ഴವั

๳ๅ

ງ೉ಃർರචಂൿ

ඣೕಂർ෵๭ಆำ౶โൿ

ಅಗತ౲฿ಜರತಕౙൿ౪ ಮൡ౨ ಅಂಥ ෍วಪഔౣಗัಡ ๸ීඌ๭ඈ൤ ๿ഴವั ൤คಡ

ಜ෫ಯඝ౬ ງ೉ಃ ෥ಡತಕౙൿ౪.

(2) ಅඃ ฃಜ౲ದย౵ ๿ഴವั ๳ๅ ງ೉ಃർರฃಜ ඣೕಂർ෵๭ฆವ เ෗ನ౬

ವ౲౾౨෵ಂದ ಪ౳ಕರಣ 9ರ ಉಪ-ಪ౳ಕರಣ (3) ಅಥ฿ ಉಪ-ಪ౳ಕರಣ (4)ರ ಅലಯย౵ ൤คಡಡ

෇ಧ౲฿ಞವ ๳ๅಗัಡ ๸ීඌ๭ඈ൤ ๸ർಯ ෥ലದ ฃಜ౲ ಅಥ฿ ಏ౾ೕಂತ ൤คಡ

ಜ෫ಯඝ౬ ಒಳತಂഽ൤, ಆತඛಂದ ๭౷ೕಕค๭ದ ෍วಪഔౣಗಳ ෬ว เඌಸมದ ฃಜ౲

ಅಥ฿ ಏ౾ೕಂತ ൤คಡ ಜ෫ಯඝ౬ ඛಯ෦ಸಬ๾ർದ ಅಂಥ เඋನದย౵, ಅಂಥ

ಅವඌಯ

ಒಳಛಜ

ಮൡ౨ಅಂಥ

ඛಬბಂಧಗำ

ಮൡ౨

ಷರൟ౨ತಳಪഖౣ

ງ೉ಃ

෥ಡತಕౙൿ౪.

(3) ๿ഴವั ๳ๅ ງ೉ಃർರඝ ๿ഴವั ൤คಡ ಜ෫ಯ ෮ತ౨ವඝ౬

ಒಳತಂലฆವ ದ๬౨ๆಜඝ౬ ඛೕഴโದರ ෩ಲಕ ฃಜ౲ ൤คಡ ಜ෫ಯඝ౬ ฃಜ౲ ൤คಡ

ಅಥ฿ ಏ౾ೕಂತ ൤คಡಯක౬ಜ ಮൡ౨ ಏ౾ೕಂತ ൤คಡ ಜ෫ಯඝ౬ ಏ౾ೕಂತ ൤คಡ ಅಥ฿

ฃಜ౲ ൤คಡಯක౬ಜ ඛಯ෦ಸಬ๾ർದ ಅಂಥ เඋನದย౵ ງ೉ಃ ෥ಡತಕౙൿ౪.”.

4. ຄಸ ಪ౳ಕರಣ 122ಎ ๳ಪბഷ.-෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 122ರ ඦತರ, ಈ

ಃಳಉಡ ಪ౳ಕರಣವඝ౬ ๳คಸತಕౙൿ౪, ಎಂದฉ:-

“122ಎ. เ๕ಷ ౽ಯბเඋನದ ಪ౳౽ರ ಸರಀಗಳ ಉ൞౭ದචಯย౵ ಬಳ๯ವ

ಃಲโ

฀ತ౳ಗಳඝ౬

ඣೕಂർ෵๯ವย౵ನ

เಫಲ൤ಛಜ

ඈಡ.-

(1)

ಈ

ಅඌඛಯಮದย౵ ಏඡ ಒಳತಂലದ౪ง, ಸರಀಗಳ ಉ൞౭ದචಯย౵ ൧ಡಜฆವ ෴โඃ

ವ౲౾౨෷, ಪ౳ಕರಣ 148ರ ಅലಯย౵ ಅඌ๰೉ಸมದ ฀ತ౳ಗಳ ඣೕಂದ൐ಡ ๸ීඌ๭ದ

෴โඃ เ๕ಷ ౽ಯბเඋನದ เฆದ౫฿ಜ ವൟბ๭ದฉ, ಅඋ౲ಯ XV ಅಥ฿ ಈ

ಅඋ౲ಯದ ෴โඃ ಇತರ ಉಪීಧಗಳ ಅലಯย౵ ಅವඝ ๸ർಯ ෥ലದ ಅಥ฿

๸ർಯ ෥ಡ෎౽ದ ෴โඃ ඈಡದ ೯൤ಡ, ๻ಡ ඣೕಂർ෵ಸದ ಪ౳ൟ෽ಂൿ

฀ತ౳ಁౙ ಒಂൿ ಲౘ งඩ෵ಗಳ ෮ತ౨ಃౙ ಸ෥ನ฿ದ ඈಡವඝ౬ ๸ർಯ

෥ഴโದಃౙ ಅವඝ ෇ಧ౲฿ಜರತಕౙൿ౪.

(2) ಉಪ-ಪ౳ಕರಣ (1)ರലಯย౵ನ ඈಡದ ೯൤ಡ, ๻ಡ ඣೕಂർ෵ಸದ ಪ౳ൟ෽ಂൿ

฀ತ౳ವඝ౬ ವಶಪല๭ಆಳ౶ฤ ಮൡ౨ ෨ഖౣತೕฤ ๻౾ಆಳ౶ฤ ෇ಧ౲฿ಜರತಕౙൿ౪:

ಪฏൡ,

ಅಂಥ

฀ತ౳ವඝ౬

ಈ

ಃಳಉಡ

๸ದಭბಗಳย౵

෨ഖౣತೕฤ

๻౾ಆಳ౶ತಕౙದ౪ಲ౵,-

(ಎ) ๻ಡ เඌ๭ದ ඈಡವඝ౬๸ർಯ ෥ലದฉ; ಮൡ౨

(෈) ඈಡದ ಆඃಶ ๭౷ೕಕค๭ದ ෩ฆ ൽನඅಳಛಜ เ๕ಷ ౽ಯბ เඋನಃౙ

ಅඝಞಣ฿ಜ ಅಂಥ ฀ತ౳ದ ඣೕಂದ൐ಯඝ౬ ෥ലದฉ.”.

ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ

ಕකბಟಕ

ಸ౽ბರโ

ฃಜ౲අಳಜನ

ಸರಀಗಳ

ಅಥ฿

๳ๅಗಳ

ಅಥ฿

ಅโಗึರಡರ තซಃಯ ෬ยನ ൤คಡಯඝ౬ เඌ๯โದ౽ౙಜ ๻ಟ ๸ಗ౳๼๯โದ౽ౙಜ

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ, 2017ඝ౬ ಅඌඛಯ෦ತತั๭ං.

ಆർಟ౲, ຄಸ ൤คಡ ವ౲ವ๲౩෷ ಃಲ่ಂൿ ൧ಂದฉಗಳඝ౬ ಎൿค๭ං. ಈ

൧ಂದฉಗಳඝ౬ ඛ฿คಸฤ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ, 2017

(2017ರ ಕකბಟಕ ಅඌඛಯಮ 27)ඝ౬ ൟൿ౪ಪല ෥ಡฤ ಪ౳๬౨เಸมಜං.

ಕකბಟಕ ಸರಀ

ಮൡ౨ ๳ๅಗಳ

൤คಡ (ൟൿ౪ಪല) เඒಯಕ, 2024, ಇತರ

เಷಯಗูಂൽಡ, ಈ ಃಳಉಡโಗัಡ ಉಪීಧ ಕย౭๯ತ౨ං, ಅಂದฉ:-

(1) เ෗ನ౬ ವ౲౾౨ಗಳ ಪರ฿ಜ ๭౷ೕಕค๭ದ ๳ๅಗಳ ๭౷ೕಂൟಛಜನ ෍วಪഔౣಗัಡ

๸ීඌ๭ದ ๿ഴವั ൤คಡ ಜ෫ ವಛბವൕಡ ಅಗತ౲เฆವ ๿ഴವั ๳ๅ ງ೉ಃ

ವ๼฿ഖಗಳ ಮൡ౨ ಒಂൿ เ෗ನ౬ ವ౲౾౨෵ಂದ ಇඣ౬ಬ౯ ವ౲౾౨ಡ ๳ๅಗಳ ฿ಸ౨เಕ

තซಃಯ

ನഴเನ ಸ౷ಷౣ฿ದ ವ౲൞౲ಸವඝ౬ ๱๞ౣಸฤ

ಮൡ౨

ಜ෫

ງ೉ಃ

෥ഴโದඝ౬ ಕറ౥ಯತั๯ವ ಸฤ฿ಜ ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ

ಅඌඛಯಮದ ಪ౳ಕರಣ 2ರ ಘಡ (61) ಮൡ౨ ಪ౳ಕರಣ 20ඝ౬ ൟൿ౪ಪല ෥ഴโൿ;

(2) ൪෇ಀ ಉತ౭ನ౬ಗำ ಮൡ౨ ඩඨ ಮ๬ม ಉ൞౭ದචಯย౵ ಬಳ๯ವ ฀ತ౳ಗಳ

ඣೕಂದ൐ಯඝ౬ ෥ಡൽฆโದ౽ౙಜ ඈಡ เඌ๯โದඝ౬ ๬ಧ౲ತัಸฤ ಪ౳ಕರಣ

122ಎ ಅඝ౬ ๳ค๯โൿ.

ಆದ౪คಂದ ಈ เඒಯಕ.

ಆ൮ბಕ ೦ౢಪನ ಪತ౳

ಪ౳๬౨เತ ๎ಸකತ౱ಕ ಕ౳ಮโ ෴โඃ ກ೉౞ನ ๅಚ౞ವඝ౬ ಒಳತಂലฆโൽಲ౵.

ಪ౳൞౲෽ೕ೧ತ ๎ಸನ ರಚකඌ౽ರದ ಀคൡ ೦ౢಪನ ಪತ౳

ಘಡ 3

20ඡ ಪ౳ಕರಣದ ෩ಲಕ ಪ౳ൟ෽ೕ೧ಸฤ ಉං౪ೕ๏๭ฆವ 3ඡ ಘಡโ,-

(i) (2)ඡ ಪ౳ಕರಣโ, ງ೉ಃർರඝ ฃಜ౲ ൤คಡ ಅಥ฿ ಏ౾ೕಂತ

൤คಡಯ ಜ෫ಯඝ౬ ງ೉ಃ ෥ಡฤ ಅಂಥ เඋನ, ಅಂಥ ಸಮಯ ಮൡ౨

ಒಳಪഴವ ಅಂಥ ඛಬბಂಧಗಳ ಮൡ౨ ಷರൡ౨ಗಳ ಀคൡ ඛಯಮಗಳ ෩ಲಕ

ඛಯ෦ಸฤ ฃಜ౲ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕഴತ౨ං.

(ii) (3)ඡ ಉಪಪ౳ಕರಣโ, ๿ഴವั ൤คಡ ಜ෫ಯ ෮ತ౨ವඝ౬ಳ౶

ದ๬౨ๆಜඝ౬ ඛೕഴವ เඋನದ ಀคൡ.

ಪ౳๬౨เತ ๎ಸನ ರಚකඌ౽ರโ ฿ലಃಯ ಸ౷งಪർ౪ಜฆತ౨ං.

๭ದ౪ฃಮಯ౲

෨ಖ౲෱ൟ౳

JA.PÉ. «±Á¯ÁQë

PÁAiÀÄðzÀ²ð

PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ

ಅඝීಧ

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡ ಅඌඛಯಮ, 2017

(2017ರ ಕකბಟಕ ಅඌඛಯಮ 27) ಉದ౫ೃತ ූಗ

xxx xxx xxx

2. ಪคූ๣ಗำ.- xxx xxx xxx

(61) “๿ഴವั ๳ๅ ງ೉ಃർರ” ಎಂದฉ, ๿ഴವั ๳ๅಗಳ ๭౷ೕಂൟ ಬಡ౛

ಪ౳ಕರಣ 31ರ ಅലಯย౵ ಸರಀ ಅಥ฿ ๳ๅಗำ ಅಥ฿ ಅโಗึರಡರ තซಃർರඝ

ඛೕലದ ൤คಡ ෍วಪഔౣಗಳඝ౬ ๭౷ೕಕค๭ ಸದค ๳ๅಗಳ ෬ว ๸ർಯ෥ലದ ಄ಂದ౳ ൤คಡ,

ฃಜ౲ ൤คಡ, ಏ౾ೕಂತ ൤คಡ ಅಥ฿ ಄ಂർ౳ಡัತ ಪ౳ඃಶ ൤คಡಯ ಜ෫ಯඝ౬ ಸದค

ಕೞคಯ ඩ౲ඨ ಅච౬ೕ ຄಂൽฆವ ൤คಡർಯಕ ಸರಀ ಅಥ฿ ๳ๅಗำ ಅಥ฿

ಅโಗึರಡರ තซಃർರඛಡ ງೋವ ಉං౪ೕಶ౽ౙಜ ඛಗൽತ ದ๬౨ๆಜඝ౬ ඛೕഴವ ಆ

තซಃർರನ ಕೞค;

xxx xxx xxx

20. ๿ഴವั ๳ๅ ງ೉ಃർರඛಂದ ಜ෫ಯ ງ೉ಃಯ เඋನ.-(1)

๿ഴವั ๳ๅ ງ೉ಃർರඝ ງಚ෎౽ದ ๿ഴವั ൤คಡ ಜ෫ಯ ෮ತ౨ವඝ౬

ಒಳತಂലฆವ ದ๬౨ๆಜඝ౬ ඛೕഴโದರ ෩ಲಕ ฃಜ౲ ൤คಡ ಜ෫ಯඝ౬ ฃಜ౲ ൤คಡ

ಅಥ฿ ಏ౾ೕಂತ ൤คಡ฀൤, ಮൡ౨ ಏ౾ೕಂತ ൤คಡ ಜ෫ಯඝ౬ ಏ౾ೕಂತ ൤คಡ ಅಥ฿ ฃಜ౲

൤คಡ฀൤ ඛಯ෦ಸಬ๾ർದ ಅಂಥ เඋನದย౵ ງ೉ಃ ෥ಡತಕౙൿ౪.

(2) ๿ഴವั ๳ๅ ງ೉ಃർರඝ ಈ ಃಳಉಡ ಷರൡ౨ಗัಡ ಒಳಪഖౣ ಜ෫ಯඝ౬

ງ೉ಃ ෥ಡಬ๾ൿ, ಎಂದฉ:-

(ಎ) ඛಯ෦ಸಬ๾ർದ ಅಂಥ เವರಗಳඝ౬ ಒಳತಂലฆವ ದ๬౨ๆ೧ನ ಆඋರದ

෬ว ಜ෫ಯඝ౬ ๭౷ೕಕค๯ವವคಡ ಜ෫ಯඝ౬ ງ೉ಃ ෥ಡಬ๾ൿ;

(෈) ງ೉ಃ ෥ലದ ಜ෫ಯ ෮ತ౨โ ງ೉ಃಡ ಲಭ౲เฆವ ಜ෫ಯ ෮ತ౨ವඝ౬

෦ೕರತಕౙದ౪ಲ౵;

(๭) ಜ෫ಯඝ౬ ๭౷ೕಕค๯ವವඛಢ ๸ීඌ๭ൿൿ ಎನ౬ಬ๾ർದ ๿ഴವั

๳ๅಗಳ ෬ว ๸ർಯ ෥ലದ ൤คಡಯ ಜ෫ಯඝ౬ ಅಂತಹ ๭౷ೕಕค๯ವವඛಡ ෥ತ౳

ງ೉ಃ ෥ಡತಕౙൿ౪;

(ല)

ಒಬ౯ඛಜಂತ

ກ೉౞ಡ

๭౷ೕಕค๯ವವคಡ

๸ීඌ๭ൿൿ

ಎನ౬ಬ๾ർದ

๿ഴವั ๳ๅಗಳ ෬ว ๸ർಯ ෥ಡมದ ൤คಡಯ ಜ෫ಯඝ౬, ๿ഴವั

๳ๅಗำ ෴คಡ ๸ීඌ๭ൿൿ ಎನ౬ಬ๾අೕ ಅಂಥ ๭౷ೕಕค๯ವವರ ಮඑ౲ ෥ತ౳

ງ೉ಃ

෥ಡತಕౙൿ౪

ಮൡ౨

ಅಂಥ

ງ೉ಃ෷

๿ഴವั

๳ๅಗำ

෴คಡ

๸ීඌ๭ൿൿ ಎನ౬ಬ๾අೕ ಮൡ౨ ೈย౨ ವಷბದย౵ನ ಸದค ๸ීඌ๭ದ ಅವඌಯย౵

౽෴ბಚರൕಯย౵ฆವ

ಅಂಥ

ಎม౵

๭౷ೕಕค๯ವವರ

ವ๼฿ഔನ

ಒഓౣฉಯ

ಪ౳෥ಣದย౵ನ ๸ීඌ๭ದ ಅವඌಯย౵ನ ಅಂಥ ๭౷ೕಕค๯ವವನ ಒಂൿ ฃಜ౲ದย౵ನ

ವ๼฿ഔನ ಅಥ฿ ಒಂൿ ಄ಂർ౳ಡัತ ಪ౳ඃಶದย౵ನ ವ๼฿ഔನ ූಗದ ಅඝඩತದ

ಆඋರದย౵ರತಕౙൿ౪;

(ಇ) ๭౷ೕಕค๯ವವฉಲ౵คಡ ๸ීඌ๭ൿൿ ಎನ౬ಬ๾ർದ ๿ഴವั ๳ๅಗಳ

෬ว ๸ർಯ ෥ലದ ൤คಡಯ ಜ෫ಯඝ౬ ಅಂಥ ๭౷ೕಕค๯ವವರ ಮඑ౲ ෥ತ౳ ງ೉ಃ

෥ಡತಕౙൿ౪ ಮൡ౨ ಅಂಥ ງ೉ಃ෷ ೈย౨ ವಷბದย౵ನ ಸದค ๸ීඌ๭ದ ಅವඌಯย౵

౽෴ბಚರൕಯย౵ฆವ ಎม౵ ๭౷ೕಕค๯ವವರ ವ๼฿ഔನ ಒഓౣฉಯ ಪ౳෥ಣದย౵ನ

๸ීඌ๭ದ ಅವඌಯ ಅಂಥ ๭౷ೕಕค๯ವವನ ಒಂൿ ฃಜ౲ದย౵ನ ವ๼฿ഔನ ಅಥ฿

ಒಂൿ ಄ಂർ౳ಡัತ ಪ౳ඃಶದย౵ನ ವ๼฿ഔನ ූಗದ ಅඝඩತದ ಆඋರದย౵ರತಕౙൿ౪;

เವರൕ :- ಈ ಪ౳ಕರಣದ ಉං౪ೕಶಗัಛಜ,-

(ಎ) ‘๸ීඌ๭ದ ಅವඌ’ ෷,-

(i)

ಜ෫ಯඝ౬ ງ೉ಃ ෥ಡ෎౾ฆವ ವಷბದ ๼ಂൽನ ಹಣ౽๯ ವಷბದย౵

ಜ෫ಯඝ౬ ๭౷ೕಕค๯ವವฆ ಅವರ ฃಜ౲ಗಳย౵ ಅಥ฿ ಄ಂർ౳ಡัತ ಪ౳ඃಶಗಳย౵

ವ๼฿ಟඝ౬ ຄಂൽದ౪ฉ, ಸದค ಹಣ౽๯ ವಷბ฿ಜರತಕౙൿ౪; ಅಥ฿

(ii)

ಜ෫ಯඝ౬ ๭౷ೕಕค๯ವ ಃಲವฆ ಅಥ฿ ಎಲ౵ง, ಜ෫ಯඝ౬ ງ೉ಃ

෥ಡ෎౾ฆವ ವಷბದ ๼ಂൽನ ಹಣ౽๯ ವಷბದย౵ ಅವರ ฃಜ౲ಗಳย౵ ಅಥ฿

಄ಂർ౳ಡัತ ಪ౳ඃಶಗಳย౵ ෴โඃ ವ๼฿ಟඝ౬ ຄಂൽಲ౵ൽದ౪ฉ, ಜ෫ಯඝ౬ ງ೉ಃ

෥ಡ෎౾ฆವ ൟಂಗಳ ๼ಂൽನ, ๭౷ೕಕค๯ವವฉಲ౵ರ ಅಂಥ ವ๼฿ഔನ เವರಗำ

ಲಭ౲เฆವ ಆචಯ ൤౳ೖ෥๭ಕ฿ಜರತಕౙൿ౪.

(෈) ‘ಜ෫ಯඝ౬ ๭౷ೕಕค๯ವವඝ' ಎಂದฉ, ๿ഴವั ๳ๅ ງ೉ಃർರඝ

ຄಂൽฆವ ๎ಶ౷ತ ಌ൤ ๸ಒ౲ಯච౬ೕ ຄಂൽฆವ ಸರಀ ಅಥ฿ ๳ๅಗำ ಅಥ฿

ಅโಗึರಡರ තซಃർರ.

(๭) ಈ ಅඌඛಯಮದ ಅലಯย౵ ൤คಡർಯಕ ಸರಀಗಳ තซಃಯย౵෸ ๻ಟ

൤คಡ เඌಸมಗದ ಸರಀಗಳ තซಃಯย౵෸ ൧ಡಜฆವ ෴โඃ ඣೕಂർ෵ತ

ವ౲౾౨ಡ ๸ීඌ๭ඈ, ‘ವ๼฿ഖ’ ಎಂದฉ, ๸เඋನದ ಏಳඡ ಅඝ๰೉ಯ ಪഔౣ I ರ

84ඡ ಮൡ౨ 92ಎ ನ෩ൿ ಮൡ౨ ಸದค ಅඝ๰೉ಯ ಪഔౣ IIರ 51 ಮൡ౨ 54ඡ ನ෩ൽನ

ಅലಯย౵ เඌಸมದ ෴โඃ ๯ಂಕ ಅಥ฿ ൤คಡಯ ෮ತ౨ದಷౣඝ౬ ಕല෫ ෥ലದ

ವ๼฿ഔನ ෰ಲ౲;

xxx xxx xxx

KARNATAKA LEGISLATIVE ASSEMBLY

SIXTEENTH LEGISLATIVE ASSEMBLY

FOURTH SESSION

THE KARNATAKA GOODS AND SERVICES TAX (AMENDMENT) BILL, 2024.

(LA Bill No. 29 of 2024)

A Bill further to amend the Karnataka Goods and Services Tax Act,

2017(Karnataka Act 27 of 2017).

Whereas, it is expedient further to amend the Karnataka Goods and

Services Tax Act, 2017 (Karnataka Act 27 of 2017), for the purpose hereinafter

appearing;

Be it enacted by the Karnataka State Legislature in the seventy fifth year of

the Republic of India as follows:-

1. Short title and commencement.- (1) This Act may be called the

Karnataka Goods and Services Tax (Amendment) Act, 2024.

(2) Save as otherwise provided, the provisions of this Act shall come into force

on such date, as the Government may, by notification in the Official Gazette,

appoint.

2. Amendment of section 2.- In the Karnataka Goods and Services Tax Act,

2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the principal Act), in

section 2, for clause (61), the following shall be substituted, namely:-

“(61) “Input Service Distributor” means an office of the supplier of goods

or services or both which receives tax invoices towards the receipt of input services,

including invoices in respect of services liable to tax under sub-section (3) or sub-

section (4) of section 9, for or on behalf of distinct persons referred to in section 25

and liable to distribute the input tax credit in respect of such invoices in the manner

provided in section 20.”

3. Substitution of section 20.- For section 20 of the principal Act, the

following section shall be substituted, namely:-

“20. Manner of distribution of credit by Input Service Distributor.-(1) Any

office of the supplier of goods or services or both which receives tax invoices towards

the receipt of input services, including invoices in respect of services liable to tax

under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct

persons referred to in section 25, shall be required to be registered as Input Service

Distributor under clause (viii) of section 24 and shall distribute the input tax credit

in respect of such invoices.

(2) The Input Service Distributor shall distribute the credit of State tax or

integrated tax charged on invoices received by him, including the credit or State

tax or integrated tax in respect of services subject to levy of tax under sub-section

(3) or sub-section (4) of section 9 paid by a distinct person registered in the same

State as the said Input Service Distributor, in such manner, within such time and

subject to restrictions and conditions as may be prescribed.

(3) The credit of State tax shall be distributed as State tax or integrated tax

and integrated tax as integrated tax or State tax, by way of issue of a document

containing the amount of input tax credit, in such manner as may be prescribed.”

4. Insertion of new section 122A.- In the principal Act, after section 122,

the following new section shall be inserted, namely:-

“122A. Penalty for failure to register certain machines used in manufacture

of goods as per special procedure.- (1) Notwithstanding anything contained in

this Act, where any person, who is engaged in the manufacture of goods in respect

of which any special procedure relating to registration of machines has been

notified under section 148, acts in contravention of the said special procedure, he

shall, in addition to any penalty that is paid or is payable by him under Chapter

XV or any other provisions of this Chapter, be liable to pay a penalty equal to an

amount of one lakh rupees for every machine not so registered.

(2) In addition to the penalty under sub-section (1), every machine not so

registered shall be liable for seizure and confiscation:

Provided that, such machine shall not be confiscated where:-

(a) the penalty so imposed is paid; and

(b) the registration of such machine is made in accordance with the

special procedure within three days of the receipt of

communication of the order of penalty.”

STATEMENT OF OBJECTS AND REASONS

The Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017)

was enacted to make a provision for levy and collection of tax on intra-State supply

of goods or services or both by the Government of Karnataka.

The new tax regime had faced certain difficulties. In order to overcome the

difficulties, it is proposed to amend the Karnataka Goods and Services Tax Act,

2017 Karnataka Act No. 27 of (2017).

The proposed Karnataka Goods and Services Tax (Amendment) Bill, 2024,

inter alia, provides for the following, namely:-

(1) Clause (61) of section (2) and section 20 of the Karnataka Goods and

Services Tax Act, 2017 is being amended so as to create a clear distinction

between the input service distribution transactions requiring the transfer

of input tax credit related to the invoices for receipt of services received on

behalf of distinct persons and actual supply of services from one distinct

person to another and make it compulsory to distribute the credit.

(2) section 122A is being inserted to enable the levy of penalty for non-

registration of machines used in the manufacture of tobacco products and

pan masala.

Hence, the Bill.

FINANCIAL MEMORANDUM

There is no extra expenditure involved in the proposed Legislative measure.

MEMORANDUM REGARDING DELEGATED LEGISLATION

Clause 3

Clause 3 proposes to substitute section 20,-

(i)

Sub-section (2), empowers the State Government to

prescribe by rules such manner, with in such time and

subject to such restrictions and conditions to distribute the

credit of State tax or integrated tax by the distributor.

(ii)

Sub-section (3), empowers the State Government to

prescribe by rules such manner, to issue of a document

containing the amount of input tax credit.

The proposed delegation of Legislative power is normal in character.

SIDDARAMAIAH

Chief Minister

M.K. VISHALAKSHI

Secretary

Karnataka Legislative Assembly

ANNEXURE

EXTRACT FROM THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017

(KARNATAKA ACT NO.27 OF 2017)

XXX

2. Definitions.- XXX

XXX

(61) Input Service Distributor means an office of the supplier of goods or

services or both which receives tax invoices issued under section 31 towards the

receipt of input services and issues a prescribed document for the purposes of

distributing the credit of central tax, State tax, integrated tax or Union territory tax

paid on the said services to a supplier of taxable goods or services or both having

the same Permanent Account Number as that of the said office;

XXX

20. Manner of distribution of credit by Input Service Distributor.- (1) The

Input Service Distributor shall distribute the credit of State tax as State tax or

integrated tax and integrated tax as integrated tax or State tax, by way of issue of

document containing the amount of input tax credit being distributed in such

manner as may be prescribed.

(2) The Input Service Distributor may distribute the credit subject to the

following conditions, namely:-

(a) the credit can be distributed to the recipients of credit against a document

containing such details as may be prescribed;

(b) the amount of the credit distributed shall not exceed the amount of credit

available for distribution;

shall be distributed only to that recipient;

(d) the credit of tax paid on input services attributable to more than one

recipient of credit shall be distributed amongst such recipients to whom the input

service is attributable and such distribution shall be pro rata on the basis of the

turnover in a State or turnover in a Union territory of such recipient, during the

relevant period, to the aggregate of the turnover of all such recipients to whom such

input service is attributable and which are operational in the current year, during

the said relevant period;

(e) the credit of tax paid on input services attributable to all recipients of

credit shall be distributed amongst such recipients and such distribution shall be

pro rata on the basis of the turnover in a State or turnover in a

Union territory of such recipient, during the relevant period, to the aggregate of the

turnover of all recipients and which are operational in the current year, during the

said relevant period.

Explanation: For the purposes of this section (a) the relevant period shall be

(i) if the recipients of credit have turnover in their States or Union

territories in the financial year preceding the year during which credit

is to be distributed, the said financial year; or

(ii) if some or all recipients of the credit do not have any turnover in their

States or Union territories in the financial year preceding the year

during which the credit is to be distributed, the last quarter for which

details of such turnover of all the recipients are available, previous to

the month during which credit is to be distributed;

(b) the expression recipient of credit means the supplier of goods or services

or both having the same Permanent Account Number as that of the Input Service

Distributor;

supply of taxable goods as well as goods not taxable under this Act, means the

value of turnover, reduced by the amount of any duty or tax levied 1 under entries

84 and 92A of List I of the Seventh Schedule to the Constitution and entry 51 and

54 of List II of the said Schedule.

XXX

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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

DN: c=IN, st=Karnataka, 2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16,

postalCode=560059, street=BANGALORE, pseudonym=ca58c76cf7e2445d7a4f3f51407e025e,

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o=GOVERNMENT OF KARNATAKA, cn=THAMMAIAH

Date: 2024.07.19 17:16:48 +05'30'