ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ
(2024gÀ
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ
ಅඌඛಯಮ 27)ಃౙ ಮತ౨ౣ ൟൿ౪ಪല
ಇย ಇඝ౬ ෨ಂං ಉഴಬฆವ
คಡ ಅඌඛಯಮ, 2017 (2017
ഴโൿ ಕ౨฿ಜฆโದคಂದ
ಇൿ ූರತ ಗಣฃಜದ
ಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗ
1. ౾౹ಪ౨ ກಸฆ ಮൡ౨
ಮൡ౨ ๅಗಳ คಡ (ಎರಡඡ ൟൿ౪ಪല
(2) 1ඡ ಪಕರಣโ 2024ರ ನๅಂಬฑ
ූเಸತಕౙൿ౪ .
(3) ಅನ൭ ಉಪීඌൿದඝ౬ั
ฃಜ ಪತದย ಅඌಚචಯ ෩ಲಕ ತൡ౨ಪലಸಬർඈಥ ൽකಂಕඈൿ
ත฿ბನ౷ಯ฿ಜ ಅಥ฿ ಉತ౨ฃನ౷ಯ฿ಜ
ಪฏൡ, ಈ ಅඌඛಯಮದ
ඛಗൽಪലಸಬൿ ಮൡ౨ ෴โඃ
෴โඃ ಉวೕಖವඝ౬ ಆ ಉಪීಧ
¨sÁUÀ–4ಎ
Part – IVA
BENGALURU,THURSDAY
(1)
⁎ೕಷ ಾಜῡ ಪ⁀ῢ⁓
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
ºÀ¢£ÁgÀ£Éà «zsÁ£À¸À¨sÉ
LzÀ£Éà C¢üªÉñÀ£À
ๅಗಳ คಡ (ಎರಡඡ ൟൿ౪ಪല) เඒಯಕ
gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-49)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017 (201
ൟൿ౪ಪല ಡฤ ಒಂൿ เඒಯಕ.
ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ ಕකბಟಕ ಸರಀ
7ರ ಕකბಟಕ ಅඌඛಯಮ 27)ඝ౬ ಮತ౨ౣ
ಕ౨฿ಜฆโದคಂದ:
ಗಣฃಜದ ಎಪ౭౨ೖದඡ ವಷბದย ಕකბಟಕ
ಅඌඛಯ෦ತ฿ಗย:-
ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ
ൟൿ౪ಪല) ಅඌඛಯಮ, 2024 ฏൿ ಕฉಯತಕౙൿ౪
ರ ನๅಂಬฑ 13ඡ ൽකಂಕඈൿ ೦คಡ ීൽฆโർಜ
ಅನ൭ ಉಪීඌൿದඝ౬ัൿ, ಉัದ ಪಕರಣಗำ ฃಜ ಸ౽ბರโ ಸ౽ბค
ฃಜ ಪತದย ಅඌಚචಯ ෩ಲಕ ತൡ౨ಪലಸಬർඈಥ ൽකಂಕඈൿ
ත฿ბನ౷ಯ฿ಜ ಅಥ฿ ಉತ౨ฃನ౷ಯ฿ಜ ೦คಡ ಬರತಕౙൿ౪:
ಅඌඛಯಮದ ฉ ฉ ಉಪීಧಗัಡ ฉ ฉ ൽකಂಕಗಳඝ౬
෴โඃ ಉಪීಧದย ಈ ಅඌඛಯಮದ
ಉಪීಧ ೦คಡ ීದ ಉวೕಖವක౬ಜ ಅ൵ბಸತಕౙൿ౪
12
2024
21
1946)
Y, 12, DECEMBER, 2024 MARGASHIRA, 21, SHAKAVARSHA, 194
เඒಯಕ, 2024
17ರ ಕකბಟಕ
ಮൡ౨ ๅಗಳ
ಮತ౨ౣ ൟൿ౪ಪല
ฃಜ เඋನ
ಕකბಟಕ ಸರಀ
ಕฉಯತಕౙൿ౪.
ඡ ൽකಂಕඈൿ ೦คಡ ීൽฆโർಜ
ಉัದ ಪಕರಣಗำ ฃಜ ಸ౽ბರโ ಸ౽ბค
ฃಜ ಪತದย ಅඌಚචಯ ෩ಲಕ ತൡ౨ಪലಸಬർඈಥ ൽකಂಕඈൿ
ൽකಂಕಗಳඝ౬
ಅඌඛಯಮದ ඩฏಭದ
ಅ൵ბಸತಕౙൿ౪.
46)
.608
No.608
2
2. ಪಕರಣ 9ರ ൟൿ౪ಪല.- ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ ಅඌඛಯಮ, 2017 (ಇย
ಇඝ౬ ෨ಂං ෩ಲ ಅඌඛಯಮ ಎಂൿ ಉวೕಸมಜං)ರ ಪಕರಣ 9ರ ಉಪ-ಪಕರಣ
(1)ರย,
“ನವ
ಉಪෟೕಗ౽ౙಜ
ലದ
ಮದඩඛೕಯಗಳ”ಎಂಬ
ಪದಗಳ
ತฆ฿ಯ“ಮൡ౨ ನವ ಉಪෟೕಗ౽ౙಜನಮದඩඛೕಯಗಳ ಉ൞౭ದචಛಜ ಬಳವ
ಅඨ-ലඡಚിბ ಎಋ ഓ ඞಟฯ ಆสౙೕฯ (un-denatured exta neutal
alcohol )ಅಥ฿ ฉ౾ౣවി ౭คഡ (rectified spirit)” ಎಂಬ ಪದಗಳඝ౬ คಸತಕౙൿ౪.
3. ಪಕರಣ 10ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 10ರ ಉಪ-ಪಕರಣ
(5)ರย, “ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳ ඦತರ “ಅಥ฿
ಪಕರಣ 74ಎ” ರ ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ ಅౘರವඝ౬ คಸತಕౙൿ౪.
4. ຄಸ ಪಕರಣ 11ಎರ ಪბഷ.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 11ರ ඦತರ, ಈ
ಃಳಉಡ ಪಕರಣವඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“11ಎ-ನ ಪದ౪ൟಯ ಪค൏ಮ฿ಜ ಸರಀಗಳ ಮൡ౨ ๅಗಳ ෬ว
เඌದ ಅಥ฿ ಕല෫ เඌದ คಡಯඝ౬ ವฤ ಡൽರฤ ಅඌ౽ರ.- ಈ
ಅඌඛಯಮದย ಏඡ ಒಳತಂലದ౪ง,-
(ಎ) ෴โඃ ಸರಀಗಳ ಅಥ฿ ๅಗಳ ಅಥ฿ ಅโಗึರಡರ තซಃಯ ෬ว
ฃಜ คಡಯඝ౬ เඌโದಃౙ ීඌඈ (คಡಯඝ౬ เඌಸൽฆโದඝ౬
ಒಳತಂഽ)
ಒಂൿ
ಪದ౪ൟ
ನ฿ಜ
ಪಚยತ฿ಜൡ౨
ಅಥ฿
ಇං
ಎಂ්ർಜ; ಮൡ౨
() ಅಂತಹ තซಃಗำ,-
(i)
ಸದค
ಪದ౪ൟಯ
ಪ౽ರ,
ฃಜ
คಡ
เඌಸൽฆವ
ಅಥ฿
เඌൟ౨ฆವ,
เඌದ
ಪಕರಣಗಳย
ฃಜ
คಡಡ
ಧ฿ಞൟ౨ದ౪โ,
ಧ฿ಞತ౨ๅ, ಧ฿ಜๅ ಎಂ්ർಜ, ಅಥ฿
(ii) ಸದค ಪದ౪ൟಡ ಅඝಞಣ฿ಜ ฃಜ คಡ เඌಸൽฆವ, ಅಥ฿
เඌൟ౨ฆವ,
เඌದ
ฃಜ
คಡಂದ
ກನ
෮ತ౨ದ
คಡಡ
ಧ฿ಞൟ౨ದ౪โ, ಧ฿ಞತ౨ๅ, ಧ฿ಜๅ ಎಂ්ർಜ,
-ಸ౽ბರโ
ಮನಧಡฉ,
ಪคಷൟ౨ನ
๏මರ౺ಗಳ
෬ฉಡ,
ฃಜಪತದย
ಅඌಚචಯ ෩ಲಕ, ಅಂತಹ තซಃಗಳ ෬ว ർಯ ಡ౽ದ තಣბ
ฃಜ คಡಯඝ౬ ಅಥ฿ ದූბඝರ฿ಜ ಅಂತಹ තซಃಗಳ ෬ว ലದ
ກನ
คಡಯඝ౬
ಆದฉ
ಸದค
ಪದ౪ൟಡ
ಅඝಞಣ฿ಜ
เඌಸൽฆವ
ಅಥ฿
เඌൟ౨ฆವ,
เඌದ
තซಃಗัಡ
ීඌඈ
ർಯ
ಡ౽ದ
ಅಗತเಲๅಂൿ ඛඃბ๏ಸಬൿ.”.
5. ಪಕರಣ 13ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 13ರ ಉಪ-ಪಕರಣ
(3)ರย,-
(i) ಘಡ ()ನย “තซಃർರඛಂದ วಪഔౣ ಅಥ฿ ಅದಃౙ ಬದมಜ
෴โർದง ກಸคඛಂದ ಕฉಯมಞವ ෴โඃ ಇತฉ ದ౨ๆಜඝ౬ ඛೕഴವ
3
ൽකಂಕൽಂದ ಅರವൡ౨ ൽನಗಳ ඛಕಟ ತฆ฿ಯ฿ಜ ಬฆವ ൽකಂಕ”ಎಂಬ ಪದಗಳ
ಬದมಜ
“තซಃർರඛಂದ
วಪഔౣಯඝ౬
ඛೕಡ౽ದ
ಅಗತฆವ
ದಭბಗಳย
ಅಥ฿
තซಃർರඛಂದ
วಪഔౣ
ಅಥ฿
ಅದಃౙ
ಬದมಜ
෴โർದง ກಸคඛಂದ ಕฉಯมಞವ ෴โඃ ಇತರ ದ౨ๆಜඝ౬ ඛೕഴವ
ൽකಂಕൽಂದ ಅರವൡ౨ ൽನಗಳ ඛಕಟ ತฆ฿ಯ฿ಜ ಬฆವ ൽකಂಕ” ಎಂಬ ಪದಗಳඝ౬
ಪൟೕ೧ಸತಕౙൿ౪;
(ii) ಘಡ () ತฆ฿ಯ, ಈ ಃಳಉಡ ಘಡವඝ౬ คಸತಕౙൿ౪, ಅಂದฉ:-
“()
౷ೕಕคವವඛಂದ
วಪഔౣಯඝ౬
ඛೕಡ౽ಜฆವ
ದಭბಗಳย,
౷ೕಕคವವඛಂದ วಪഔౣಯඝ౬ ඛೕലದ ൽකಂಕ:”;
(iii) ෮ದಲඡ ಪฏൡಕದย “ಅಥ฿ ಘಡ ()” ಎಂಬ ಪದಗำ, ಆವರಣಗำ
ಮൡ౨ ಅౘರದ ඦತರ “ಅಥ฿ ಘಡ ()ಗಳ” ಎಂಬ ಪದಗำ, ಆವರಣಗำ ಮൡ౨
ಅౘರವඝ౬ คಸತಕౙൿ౪.
6. ಪಕರಣ 16ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 16ರย, 2017ರ ೩ษ,
1ඡ ൽකಂಕൽಂದ ೦คಡ ಬฆ๋ ಉಪ-ಪಕರಣ (4)ರ ඦತರ, ಈ ಃಳಉಡ ಉಪ-
ಪಕರಣಗಳඝ౬ คಸತಕౙൿ౪, ಅโಗึಂದฉ:-
“(5) ಉಪ-ಪಕರಣ (4)ರย ಏඡ ಒಳತಂലದ౪ง, 2017-18, 2018-19, 2019-20 ಮൡ౨
2020-21ರ ಹಣ౽ ವಷბಗัಡ ಸರಀಗಳ ಅಥ฿ ๅಗಳ ಅಥ฿ ಅโಗึರಡರ
තซಃಛಜ
ಒಂൿ
วಪഔౣ
ಅಥ฿
ಖೋბ
ೕഔಡ
ීඌඈ,
ඣೕಂർತ ವ౾౨ ಪಕರಣ 39ರ ಅലಯย ෴โඃ คಟನ౬ბඝ౬ 2021ರ
ನๅಂಬฑ
෩ವತ౨ರ
ൽකಂಕඅಳಡ
ಸยದ౪ฉ,
ഴವั
คಡಯ
ಜ෫ಯඝ౬ ಡൿಆಳฤ ಅಹბකಜರತಕౙൿ౪.
(6)
ಪಕರಣ
29ರ
ಅലಯย
ඣೕಂർತ
ವ౾౨ಯ
ඣೕಂದ
ವ೦ತಂലದ౪ฉ ಮൡ౨ ತฆ฿ಯ฿ಜ ಪಕರಣ 30ರ ಅലಯย ඣೕಂದ
ರದ౪ൟಯඝ౬ ෴โඃ ಆඃಶൽಂದ ಂಪഷൽฆโർಗย ಅಥ฿ ಅඪೕฤ
ඩඌ౽ರ ಅಥ฿ ಅඪೕฤ ක෴ඌಕರಣ ಅಥ฿ ක෴ಲಯൽಂದ ലದ
෴โඃ ಆඃಶದ ಅඝರ฿ಜ ಮൡ౨ ಒಂൿ วಪഔౣ ಅಥ฿ ಖೋბ ೕഔಡ
ීඌඈ ഴವั คಡ ಜ෫ ಪഷโದඝ౬ ඣೕಂದ ರದ౪ൟಯ
ಆඃಶದ ൽකಂಕඈൿ ಉಪ-ಪಕರಣ (4)ರ ಅലಯย ඛಬბಂඌಸมಜಲൽದ౪ฉ,
ಸದค ವ౾౨,ಪಕರಣ 39ರ ಅലಯย,-
(i) ಒಂൿ คಟನ౬ბඝ౬, ಅಂತಹ วಪഔౣ ಅಥ฿ ಖೋბ ೕഔಡ
ීඌದ ಹಣ౽ ವಷბದ ඦತರದ ನๅಂಬฑ ෩ವತ౨ඡ
ൽකಂಕದವฉಡ ಸยದ౪ฉ ಅಥ฿ ීඌತ ฿ბಕ คಟನ౬ბඝ౬
ಸยฆโൿ, ಇโಗಳย ෴โൿ ෮ದสೕ ಅൿ; ಅಥ฿
(ii) ඣೕಂದ ರದ౪ൟಯ ൽකಂಕൽಂದ ಅಥ฿ ඣೕಂದ ರದ౪ൟಯ
ൽකಂಕದ ಪค൏ಮ౽ค ൽකಂಕದ ಅವඌಡ, ದූბඝರ฿ಜ,
ඣೕಂದ ರದ౪ൟಯ ಂಪഷเಃಯ ಆඃಶದ ൽකಂಕವฉಡ,
ಅಂತಹ
คಟನ౬ბඝ౬
ඣೕಂದ
ರದ౪ൟಯ
ಂಪഷเಃಯ
ಆඃಶದ ൽකಂಕൽಂದ ෩ವൡ౨ ൽನඅಳಡ ಸยದ౪ฉ,
4
-ಇโಗಳย ෴โൿ ඦತರ่ೕ ಅൿ,ಅಂತಹ วಪഔౣ ಅಥ฿ ಖೋბ ೕഔಡ
ීඌದ ಸರಀಗಳ ಅಥ฿ ๅಗಳ ಅಥ฿ ಅโಗึರಡರ තซಃಯ ෬ว
ഴವั คಡ ಜ෫ಯඝ౬ ಪഷಯฤ ಅಹბකಜರತಕౙൿ౪.”.
7. ಪಕರಣ 17ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 17ರ ಉಪ-ಪಕರಣ
(5)ರยನ ಘಡ (i)ರย, “ಪಕರಣಗะದ 74, 129 ಮൡ౨ 130” ಎಂಬ ಪದಗಳ ಬದยಡ
“ಹಣ౽ ವಷბ 2023-24ರವฉಜನ ෴โඃ ಅವඌಡ ීඌඈ ಪಕರಣ 74ರ” ಎಂಬ
ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
8. ಪಕರಣ 21ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 21ರย, “ಪಕರಣ 73
ಅಥ฿ ದූბඝರ฿ಜ ಪಕರಣ 74ರ” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳ ඦತರ
“ಅಥ฿ ಪಕರಣ 74ಎರ” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨ ಅౘರವඝ౬ คಸತಕౙൿ౪.
9. ಪಕರಣ 30ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 30ರ ಉಪ-ಪಕರಣ
(2)ರยನ ಪฏൡಕದ ඦತರ, ಈ ಃಳಉಡ ಪฏൡಕವඝ౬ คಸತಕౙൿ౪, ಅಂದฉ:-
“ಅಲං
ಪฏൡ
ಅಂತಹ
ඣೕಂದ
ರದ౪ൟಯ
ಂಪഷเಃ
ඛಯ෦ಸಬർದ ಅಂತಹ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഔౣฆತ౨ං.”.
10. ಪಕರಣ 31ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 31ರย,-
(ಎ) ಉಪ-ಪಕರಣ (3)ರยನ ಘಡ (ಎෆ)ರย, “ಧඛฆವ ಒಬ౯ ඣೕಂർತ
ವ౾౨” ಎಂಬ ಪದಗಳ ඦತರ “ඛಯ෦ಸಬർඈತಹ ಅವඌಳಡ,” ಎಂಬ
ಪದಗಳඝ౬ คಸತಕౙൿ౪;
() ಘಡ (೧) ඦತರ, ಈ ಃಳಉಡ เವರൕಯඝ౬ คಸತಕౙൿ౪, ಅಂದฉ:-
“เವರൕ.- ಘಡ (ಎෆ)ನ ಉං౪ೕಶಗัಛಜ, “ඣೕಂർತකಜರඈತಹ තซಃർರ”
ಎಂಬ
ಪർವั,
ಪಕರಣ
51ರ
ಅലಯย
คಡಯඝ౬
෨ฆಗഷತัವ
ಉං౪ೕಶ౽ౙಜ ತ ඣೕಂർತකಜฆವ තซಃർರನඝ౬ ಒಳತಂലฆತ౨ං.”.
11. ಪಕರಣ 35ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 35ರย, ಉಪ-ಪಕರಣ
(6)ರย, “ಪಕರಣ 73ರ ಅಥ฿ ದූბඝರ฿ಜ ಪಕರಣ 74ರ” ಎಂಬ ಪದಗำ ಮൡ౨
ಅಂ౾ಗಳ ඦತರ “ಅಥ฿ ಪಕರಣ 74ಎ ರ” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨ ಅౘರವඝ౬
คಸತಕౙൿ౪.
12. ಪಕರಣ 39ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 39ರย, ಉಪ-ಪಕರಣ
(3)ರ ಬದยಡ, ಈ ಃಳಉಡ ಉಪ-ಪಕರಣವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಅಂದฉ:-
“(3) ಪಕರಣ 51ರ ಅലಯย ෩ಲದย คಡಯඝ౬ ෨ฆಗഷ ഴโൿ
ಅಗತเฆವ ಪൟಬ౯ ඣೕಂർತ ವ౾౨, ಪൟಂൿ ౽วಂಡฑ ൟಂಗัಡ ಆ
ൟಂಗัನย ෨ฆಗഷ ലฆโದඝ౬ ඛಯ෦ಸಬർದ ಅಂತಹ ನ෩ච ಮൡ౨
เඋನ ಮൡ౨ ಅಂತಹ ಸಮಯඅಳಡ เൿකನ คೕൟಯย คಟನ౬ბඝ౬ ಒದಜಸತಕౙൿ౪:
ಪฏൡ,
ಸದค
ඣೕಂർತ
ವ౾౨
ಸದค
ൟಂಗัನย
෴โඃ
෨ฆಗഷಯඝ౬ ലರย ಅಥ฿ ಡൽರย, ಪൟಂൿ ౽วಂಡฑ ൟಂಗัಡ
ಒಂൿ คಟನ౬ბඝ౬ ಒದಜಸತಕౙൿ౪.”.
5
13. ಪಕರಣ 49ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 49ರ ಉಪ-ಪಕರಣ
(8)ರยನ ಘಡ ()ಯย “73 ಅಥ฿ ಪಕರಣ 74ರ” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳ ඦತರ
“ಅಥ฿ ಪಕರಣ 74ಎ ರ” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨ ಅౘರವඝ౬ คಸತಕౙൿ౪.
14. ಪಕರಣ 50ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 50ರ ಉಪ-ಪಕರಣ
(1)ರยನ ಪฏൡಕದย “73ඡ ಪಕರಣ ಅಥ฿ 74ඡ ಪಕರಣದ” ಎಂಬ ಪದಗำ ಮൡ౨
ಅಂ౾ಗಳ ඦತರ “ಅಥ฿ ಪಕರಣ 74ಎ ರ” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨ ಅౘರವඝ౬
คಸತಕౙൿ౪.
15. ಪಕರಣ 51ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 51ರ ಉಪ-ಪಕರಣ
(7)ರย, “ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರย” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳ ඦತರ
“ಅಥ฿ ಪಕರಣ 74ಎ ರย” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨ ಅౘರವඝ౬ คಸತಕౙൿ౪.
16. ಪಕರಣ 54ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 54ರย,-
(ಎ) ಉಪ-ಪಕರಣ (3)ರย, ಎರಡඡ ಪฏൡಕವඝ౬ ഖౣಡತಕౙൿ౪;
() ಉಪ-ಪಕರಣ (14)ರ ඦತರ ಮൡ౨ เವರൕಯ ෮ದฤ, ಈ ಃಳಉಡ
ಉಪ-ಪಕರಣವඝ౬ คಸತಕౙൿ౪, ಅಂದฉ:-
“(15) ಈ ಪಕರಣದย ಏඡ ಒಳತಂലದ౪ง, ෴ವ ಸರಀಗಳ ๒ನ ದರದ තซಃಗำ
ರර౨
ಂಕಃౙ
ಒಳಪഔౣದ౪ฉ,
ಅಂತಹ
๒ನ
ದರದ
ಸರಀಗಳ
තซಃಗัಂർಜ
ಬಳಃ෴ಗದ ഴವั คಡ ಜ෫ಯ ಅಥ฿ ๒ನ ದರದ ಸರಀಗಳ තซಃಯ ෬ว
ർಯ ലದ ಏ౾ೕಂತ คಡಯ ಮฆඩವൟಯඝ౬ ಅඝಮൟಸತಕౙದ౪ಲ.”.
17. ಪಕರಣ 61ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 61ರ ಉಪ-ಪಕರಣ
(3)ರย, “ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರ” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳ ඦತರ “ಅಥ฿
ಪಕರಣ 74ಎರ” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨ ಅౘರವඝ౬ คಸತಕౙൿ౪.
18. ಪಕರಣ 62ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 62ರ ಉಪ-ಪಕರಣ
(1)ರย, “ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರย” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳ ඦತರ
“ಅಥ฿ ಪಕರಣ 74ಎ ರย” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨ ಅౘರವඝ౬ คಸತಕౙൿ౪.
19. ಪಕರಣ 63ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 63ರย, “ಪಕರಣ 73
ಅಥ฿ ಪಕರಣ 74ರย” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳ ඦತರ “ಅಥ฿ ಪಕರಣ 74ಎರย”
ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨ ಅౘರವඝ౬ คಸತಕౙൿ౪.
20. ಪಕರಣ 64ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 64ರ ಉಪ-ಪಕರಣ
(2)ರย, “ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರย” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳ ඦತರ
“ಅಥ฿ ಪಕರಣ 74ಎರย” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨ ಅౘರವඝ౬ คಸತಕౙൿ౪.
21. ಪಕರಣ 65ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 65ರ ಉಪ-ಪಕರಣ
(7)ರย, “ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರ” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳ ඦತರ “ಅಥ฿
ಪಕರಣ 74ಎರ” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨ ಅౘರವඝ౬ คಸತಕౙൿ౪.
22. ಪಕರಣ 66ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 66ರ ಉಪ-ಪಕರಣ
(6)ರย, “ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರ” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳ ඦತರ “ಅಥ฿
ಪಕರಣ 74ಎರ” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨ ಅౘರವඝ౬ คಸತಕౙൿ౪.
23. ಪಕರಣ 70ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 70ರย, ಉಪ-ಪಕರಣ
(1)ರ ඦತರ, ಈ ಃಳಉಡ ಉಪ-ಪಕರಣವඝ౬ คಸತಕౙൿ౪, ಅಂದฉ:-
6
“(1ಎ) ಉಪ-ಪಕರಣ (1)ರ ಅലಯย ಜฃಞ๋ ಸಮඨ ലದ ಎม
ವ౾౨ಗำ ಏർ౪ಜ ಆಗย ಅಥ฿ ಅඌಂತ ಪൟඛඌಯ ෩ಲಕ฿ಗย ಜฃಗฤ
ಬದ౫ฃಜರತಕౙൿ౪ ಮൡ౨ ಅಂತಹ ಅඌ౽ค, ಡ ಜฃದ ವ౾౨ಯඝ౬ ಪค๏ೕಲචಯ
ದಭბದย ಸತವච౬ೕ ຂำ๋ ಅಥ฿ ຂัಃಗಳඝ౬ ඛೕഴ๋ ಅಥ฿ ಅಂತಹ
ർಖวಗำ
ಮൡ౨
ಅಗತಪലಸಬർದ
ಇತฉ
เಷಯಗಳඝ౬
ಒದಜ๋
ඛඃბ๏ಸಬൿ.”.
24. ಪಕರಣ 73ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 73ರย,-
(i) ๏ฌೕක෫ಯ ඩฏಭದย, “ಹಣ౽ ವಷბ 2023-24ರವฉಜನ ಅವඌಡ
ීඌඈ,” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳඝ౬ คಸತಕౙൿ౪;
(ii)
ಉಪ-ಪಕರಣ
(11)ರ
ඦತರ,
ಈ
ಃಳಉಡ
ಉಪ-ಪಕರಣವඝ౬
คಸತಕౙൿ౪, ಅಂದฉ:-
“(12) ಹಣ౽ ವಷბ 2023-24ರವฉಜನ ಅವඌಡ ීඌඈ คಡ ඛಧბರൕಛಜ ಈ
ಪಕರಣದ ಉಪීಧಗำ ಅನ౷ಯ฿ಗತಕౙൿ౪.”.
25. ಪಕರಣ 74ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 74ರย,-
(i) ๏ฌೕක෫ಯ ඩฏಭದย, “ಹಣ౽ ವಷბ 2023-24ರವฉಜನ ಅವඌಡ
ීඌඈ,” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳඝ౬ คಸತಕౙൿ౪;
(ii) ಉಪ-ಪಕರಣ (11)ರ ඦತರ ಮൡ౨ เವರൕ-1ರ ෮ದฤ, ಈ ಃಳಉಡ
ಉಪ-ಪಕರಣವඝ౬ คಸತಕౙൿ౪, ಅಂದฉ:-
“(12) ಹಣ౽ ವಷბ 2023-24ರವฉಜನ ಅವඌಡ ීඌඈ คಡ
ඛಧბರൕಛಜ ಈ ಪಕರಣದ ಉಪීಧಗำ ಅನ౷ಯ฿ಗತಕౙൿ౪.”;
(iii) เವರൕ 2ඝ౬ ഖౣಡತಕౙൿ౪.
26. ຄಸ ಪಕರಣ 74ಎ ಪბഷ.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 74ರ ඦತರ, ಈ
ಃಳಉಡ ಪಕರಣವඝ౬ คಸತಕౙൿ౪, ಅಂದฉ:-
“74ಎ. 2024-25คಂದ ෨ಂಬฆವ ಹಣ౽ ವಷბಗಳย ෴โඃ ౽ರಣ౽ౙಜ
คಡ ർಯ ಡൽฆವ ಅಥ฿ ಕല෫ ർಯ ലದ ಅಥ฿ ತඪ౭ඛಂದ
ലದ ಮฆඩವൟಯ ಅಥ฿ ತඩ౭ಜ ಡൿಆಂಡ ಅಥ฿ ಬಳದ ഴವั
คಡ ಜ෫ಯ ඛಧბರൕ.- (1) ෴โඃ คಡಯඝ౬ ർಯ ಡൽฆโൿ ಅಥ฿
ಕല෫ ർಯ ലฆโൿ ಅಥ฿ ತඪ౭ඛಂದ ಮฆඩವൟ ലฆโൿ ಅಥ฿
ഴವั คಡ ಜ෫ಯඝ౬ ತඩ౭ಜ ಡൿಆಂലฆโൿ ಅಥ฿ ಬಳฆโൿ ಕ౨
ಅඌ౽คಡ ಉഴීದย, ಆತඝ, ಡ ർಯ ಡඃ ಇฆವ ಅಥ฿ ಡ ಕല෫
ർಯ ലฆವ ಅಥ฿ ෴คಡ ತඪ౭ඛಂದ ಮฆඩವൟ ಡมಜං ಅಥ฿
෴ฆ
ഴವั
คಡ
ಜ෫ಯඝ౬
ತඩ౭ಜ
ಡൿಆಂലฆವඣೕ
ಅಥ฿
ಬಳฆವඣೕ
คಡಯ
ຄൕಯඝ౬
ຄคಸಬർದ
ವ౾౨ಡ,ඣೕഔೕನย
ඛඌბಷౣಪലฆವ ෮ತ౨ವඝ౬ ಅದರ ෬ว ಪಕರಣ 50ರ ಅലಯย ർಯ
ಡ౽ದ ಬല ಮൡ౨ ಈ ಅඌඛಯಮದ ಉಪීಧಗำ ಅಥ฿ ಅದರ ಅലಯย
ಡมದ ඛಯಮಗಳ ಅലಯย เඌಸಬർದ ඈಡದ ೯ಡ, ಏಃ ർಯ
ಡರൿ
ಎඝ౬โದಃౙ
౽ರಣಗಳඝ౬
൧ೕค๋
ಅವನඝ౬
ಅಗತಪല
ඣೕഔೕಸඝ౬ ඛೕಡತಕౙൿ౪:
7
ಪฏൡ, ෴โඃ คಡಯඝ౬ ർಯ ಡൽฆโൿ ಅಥ฿ ಕല෫
ർಯ
ലฆโൿ
ಅಥ฿ ತඪ౭ඛಂದ
ಮฆඩವൟ ലฆโൿ
ಅಥ฿
ഴವั คಡ ಜ෫ಯඝ౬ ತඩ౭ಜ ಡൿಆಂലฆโൿ ಅಥ฿ ಬಳฆโൿ ಒಂൿ
ಹಣ౽ ವಷბದย ಒಂൿ เರ งඩಗัಜಂತ ಕല෫ ෮ತ౨เದ౪ฉ, ඣೕഔೕಸඝ౬
ඛೕಡತಕౙದ౪ಲ.
(2) ಕ౨ ಅඌ౽ค, คಡಯඝ౬ ർಯ ಡൽฆವ ಅಥ฿ ಕല෫
ർಯ ലฆವ ಅಥ฿ ഴವั คಡ ಜ෫ಯඝ౬ ತඩ౭ಜ ಡൿಆಂലฆವ
ಅಥ฿ ಬಳฆವ ಹಣ౽ ವಷბಃౙ ීඌඈ ฿ბಕ คಟඨბ ಒದಜಸฤ ಇฆವ
ಗഴโ
ൽකಂಕൽಂದ
ನಲವ౨ರഴ
ൟಂಗูಳಡ
ಅಥ฿
ತඪ౭ඛಂದ
ಮฆඩವൟ
ലฆವ ൽකಂಕൽಂದ ನಲವ౨ರഴ ൟಂಗูಳಡ ಉಪ-ಪಕರಣ (1)ರ ಅലಯย
ඣೕഔೕಸඝ౬ ඛೕಡತಕౙൿ౪.
(3) ಉಪ-ಪಕರಣ (1)ರ ಅലಯย ෴โ
ಅವඌಛಜ ಚකಪತವඝ౬
ඛೕಡมಜದ౪ย,
ಉಪ-ಪಕರಣ
(1)ರ
ಅലಯย
฿ಪ౨฿ಜฆವ
ಅವඌಗಳඝ౬
ຄರൡಪലದ ಇತರ ಅಂಥ ಅವඌಗัಡ, ർಯ ಡൽฆವ ಅಥ฿ ಕല෫
ർಯ ലದ คಡಯ ಅಥ฿ ತඪ౭ඛಂದ ലದ ಮฆඩವൟಯ ಅಥ฿ ತඩ౭ಜ
ಡൿಆಂಡ ಅಥ฿ ಬಳದ ഴವั คಡ ಜ෫ಯ เವರಗಳඝ౬ ಒಳತಂಡ ಒಂൿ
เವರಪತವඝ౬, ಕ౨ ಅඌ౽ค คಡಯ ຄൕಯඝ౬ ຄคಸಬർದ ವ౾౨ಡ ೦ค
ಡಬൿ.
(4) ಅಂಥ คಡ ಅವඌಗัಛಜ ಉಪ-ಪಕರಣ (1)ರ ಅലಯย ฿ಪ౨฿ಜฆโದඝ౬
ຄರൡಪലದ ಅಂಥ คಡ ಅವඌಗัಡ ಆಧคฆವ ౽ರ൏උರಗำ, ෨ಂನ
ಚකಪತದย ನ෩ൽಸมಜฆವๆ ಆಜๅ ಎඝ౬ವ ಷರൟ౨ಡ ಒಳಪഖౣ ಅಂಥ
เವರಪತದ ೦ค ഴเಃಯඝ౬ ಉಪ-ಪಕರಣ (1)ರ ಅലಯย ಅಂಥ ವ౾౨ಡ ೦ค
ലದ ඣೕഔೕ ಎಂൿ ಪคූเಸತಕౙൿ౪.
(5) ෴โඃ คಡಯඝ౬ ർಯ ಡൽฆವ ಅಥ฿ ಕല෫ ർಯ
ലฆವ ಅಥ฿ ತඩ౭ಜ ಮฆඩವൟಯඝ౬ ലฆವ ಅಥ฿ ഴವั คಡ
ಜ෫ಯඝ౬ ತඩ౭ಜ ಡൿಆಂലฆವ ಅಥ฿ ಬಳฆವ ದಭბಗಳย, ඈಡโ,-
(i) คಡಯඝ౬ ತඪ౭โದ౽ౙಜ, ෮ೕಸ ಅಥ฿ ಉං౪ೕಶතವბಕ฿ಜ
෴โඃ
ಗൟಗಳඝ౬
ತඩ౭ಜ
ຂำโൿ
ಅಥ฿
ಬഴโದඝ౬
ຄರൡಪലඈತಹ, ෴โඃ ౽ರಣ౽ౙಜ, ಅಂಥ ವ౾౨ಂದ ౾ฆವ
คಡಯ ๕ಕറ ಹತ౨ರౣ ಅಥ฿ ಹൡ౨ เರ งඩಗำ, ಇโಗಳย
෴โൿ ກೕ ಅൿ, ಆಜರತಕౙൿ౪;
(ii) คಡಯඝ౬ ತඪ౭โದ౽ౙಜ, ෮ೕಸ ಅಥ฿ ಉං౪ೕಶතವბಕ฿ಜ
෴โඃ ಗൟಗಳඝ౬ ತඩ౭ಜ ຂำโൿ ಅಥ฿ ಬഴโದರ ౽ರಣ౽ౙಜ,
ಅಂಥ ವ౾౨ಂದ ౾ฆವ คಡಯ ಸಮකದ ෮ತ౨฿ಜರತಕౙൿ౪.
(6)
คಡಯ
ຄൕಯඝ౬
ຄคಸಬർದ
ವ౾౨
ലದ
ಮನเ
෴โർದฆ ಇದ౪ฉ ಅದඝ౬ ಪคಗದ ඦತರ, ಕ౨ ಅඌ౽ค, ಅಂಥ ವ౾౨ಂದ
౾ฆವ คಡ, ಬല ಮൡ౨ ඈಡದ ෮ತ౨ವඝ౬ ඛಧბคಸತಕౙൿ౪ ಮൡ౨ ಒಂൿ
ಆඃಶವඝ౬ ඛೕಡತಕౙൿ౪.
8
(7) ಉಪ-ಪಕರಣ (2)ರย ඣೕഔೕಸඝ౬ ຄರലದ ൽකಂಕൽಂದ ಹච౬ರഴ
ൟಂಗำಗಳ ಒಳಛಜ, ಕ౨ ಅඌ౽ค ಉಪ-ಪಕರಣ (6)ರ ಅലಯย ಆඃಶವඝ౬
ඛೕಡತಕౙൿ౪:
ಪฏൡ ಕ౨ ಅඌ౽คಡ ඛൽბಷౣಪലದ ಅವඌಳಡ ಆඃಶವඝ౬ ඛೕಡฤ
ಧ฿ಗൽದ౪ย, ಆಕ౨ฆ ಅಥ฿ ಆಕ౨คಂದ ඩඌಂತකದ ಕ౨ ಅඌ౽คಜಂತ
คಯ ದ೬ბಯ ಆದฉ ฃಜ คಡ ೲഔ ಆಕ౨ರ ದ೬ბಜಂತ ಕല෫ಲದ, ಒಬ౯
ಅඌ౽ค, ಉಪ-ಪಕರಣ(6)ರ ಅലಯย, ಆඃಶವඝ౬ ຄರലವยನ เಬವඝ౬,
ඛൽბಷౣಪലದ ಅವඌ ෨ಜವ ෮ದฤ, ยತ฿ಜ ർಖยಆಂഴ, ಸದค
ಅವඌಯඝ౬ ಗคಷౣ ಆฆ ൟಂಗಳ ෨ಂൽನ ಅವඌಡ เಸ౨คಸಬൿ.
(8)
คಡಯ
ຄൕಯඝ౬
ຄคಸಬർದ
ವ౾౨,
คಡಯඝ౬
ತඪ౭โದ౽ౙಜ ෮ೕಸ ಅಥ฿ ಉං౪ೕಶතವბಕ฿ಜ ෴โඃ ಗൟಗಳඝ౬ ತඩ౭ಜ
ຂำโൿ ಅಥ฿ ಬഴโದඝ౬ ຄರൡಪല ಇತರ ෴โඃ ౽ರಣಗัಛಜ,
෴โඃ
คಡಯඝ౬
ർಯ
ಡൽฆโൿ
ಅಥ฿
ಕല෫
ർಯ
ലฆโൿ ಅಥ฿ ತඪ౭ඛಂದ ಮฆඩವൟ ലฆโൿ ಅಥ฿ ഴವั คಡ
ಜ෫ಯඝ౬ ತඩ౭ಜ ಡൿಆಂലฆโൿ ಅಥ฿ ಬಳฆโದಃౙ,-
(i) ಉಪ-ಪಕರಣ(1)ರ ಅലಯยನ ඣೕഔೕಸඝ౬ ೦คഴโದಃౙ ෮ದศ,
ಸ౷-ඛ๏ತಪലಆಂലฆโದರ ಆඋರದ ෬ยನ ಅಂಥ คಡಯ ෮ತ౨ವඝ౬
ಅಥ฿ ಕ౨ ಅඌ౽คಂದ ඛ๏ತಪലದ คಡಯ ෮ತ౨ವඝ౬, ಅದರ ෬ว
ಪಕರಣ 50ರ ಅലಯย ർಯ ಡ౽ದ ಬലಯ ೯ಡ, ർಯ
ഴโൿ ಮൡ౨ ಅಂಥ ർಯದ ൟಯඝ౬ ಕ౨ ಅඌ౽คಡ ยತ฿ಜ
ൟัโൿ ಮൡ౨ ಅಂಥ ൟಯ ౷ೕಂൟಯ ෬ฉ, ಕ౨ ಅඌ౽ค, ಡ
ർಯ ಡมದ คಡ ಅಥ฿ ಈ ಅඌඛಯಮದ ಅലಯย ಅಥ฿
ಅದರലಯย
ಡมದ
ඛಯಮಗಳല
ർಯ
ಡ౽ದ
ඈಡಃౙ
ීඌඈ, ಉಪ-ಪಕರಣ (1)ರ ಅലಯย ෴โඃඣೕഔೕಸඝ౬ಅಥ฿ ಉಪ-
ಪಕರಣ (3)ರ ಅലಯย ෴โඃ เವರಪತವඝ౬, ದූბඝರ฿ಜ, ೦ค
ಡತಕౙದ౪ಲ;
(ii) ಸದค คಡಯඝ౬ ಪಕರಣ 50ರ ಅലಯย ർಯ ಡ౽ದ
ಬലಯ ೯ಡ, ౽ರಣ ಄ำವ ඣೕഔೕಸඝ౬ ඛೕലದ ಅರವൡ౨ ൽನಗಳ ಒಳಛಜ
ർಯ
ലದฉ,
ඈಡವඝ౬
ർಯ
ಡತಕౙದ౪ಲ
ಮൡ౨
ಸದค
ඣೕഔೕಡ
ීඌದ
ಎม
ನറವัಗำ
෨౽౨ಯ฿ಜๅ
ಎಂൿ
ಪคූเಸತಕౙൿ౪.
(9)
คಡಯ
ຄൕಯඝ౬
ຄคಸಬർದ
ವ౾౨,
คಡಯඝ౬
ತඪ౭โದ౽ౙಜ, ෮ೕಸ ಅಥ฿ ಉං౪ೕಶතವბಕ฿ಜ ෴โඃ ಗൟಗಳඝ౬ ತඩ౭ಜ
ຂำโൿ ಅಥ฿ ಬഴโದರ ౽ರಣಗัಛಜ, ෴โඃ คಡಯඝ౬ ർಯ
ಡൽฆโൿ ಅಥ฿ ಕല෫ ർಯ ലฆโൿ ಅಥ฿ ತඪ౭ඛಂದ ಮฆඩವൟ
ലฆโൿ ಅಥ฿ ഴವั คಡ ಜ෫ಯඝ౬ ತඩ౭ಜ ಡൿಆಂലฆโൿ ಅಥ฿
ಬಳฆโದಃౙ,-
(i) ಉಪ-ಪಕರಣ (1)ರ ಅലಯยನ ඣೕഔೕಸඝ౬ ೦ค ഴโದಃౙ
෮ದศ,
9
ಸ౷-ඛ๏ತಪലಆಂലฆโದರ ಆඋರದ ෬ยನ ಅಂಥ คಡಯ ෮ತ౨ವඝ౬
ಅಥ฿ ಕ౨ ಅඌ౽คಂದ ඛ๏ತಪലದ คಡಯ ෮ತ౨ವඝ౬, ಅದರ ෬ว
ಪಕರಣ 50ರ ಅലಯย ർಯ ಡ౽ದ ಬല ಮൡ౨ ಅಂಥ คಡಯ ๕ಕಡ
ಹൽජದಃౙ ಸಮකದ ඈಡඅಂൽಡ ർಯ ഴโൿ ಮൡ౨ ಅಂಥ
ർಯದ ൟಯඝ౬ ಕ౨ ಅඌ౽คಡ ยತ฿ಜ ൟัโൿ ಮൡ౨ ಅಂಥ
ൟಯ ౷ೕಂൟಯ ෬ฉಡ, ಕ౨ ಅඌ౽ค, ಡ ർಯ ಡมದ
คಡ ಅಥ฿ ಈ ಅඌඛಯಮದ ಅലಯย ಅಥ฿ ಅದರലಯย ಡมದ
ඛಯಮಗಳല ർಯ ಡ౽ದ ඈಡಃౙ ීඌඈ, ಉಪ-ಪಕರಣ(1)ರ
ಅലಯย ෴โඃ ඣೕഔೕಸඝ౬ ೦ค ಡತಕౙದ౪ಲ;
(ii) ಸದค คಡಯඝ౬ ಪಕರಣ 50ರ ಅലಯย ർಯ ಡ౽ದ
ಬലಯ ಮൡ౨ ಅಂಥ คಡಯ ๕ಕറ ಇಪ౭౨ೖದಃౙ ಸಮකದ ඈಡඅಂൽಡ,
౽ರಣ ಄ำವ ඣೕഔೕಸඝ౬ ඛೕലದ ಅರವൡ౨ ൽನಗಳ ಒಳಛಜ ർಯ ലದฉ,
ಸದค ඣೕഔೕಡ ීඌದ ಎม ನറವัಗำ ෨౽౨ಯ฿ಜๅ ಎಂൿ
ಪคූเಸತಕౙൿ౪;
(iii) ಸದค คಡಯඝ౬ ಪಕರಣ 50ರ ಅലಯย ർಯ ಡ౽ದ
ಬലಯ ಮൡ౨ ಅಂಥ คಡಯ ๕ಕറ ಐವತ౨ಃౙ ಸಮකದ ඈಡඅಂൽಡ,
ಆඃಶವඝ౬ ඛೕലದ ಅರವൡ౨ ൽನಗಳ ಒಳಛಜ ർಯ ലದฉ, ಸದค
ඣೕഔೕಡ
ීඌದ
ಎม
ನറವัಗำ
෨౽౨ಯ฿ಜๅ
ಎಂൿ
ಪคූเಸತಕౙൿ౪.
(10) ಉಪ-ಪಕರಣ (8)ರ ಘಡ (i) ಅಥ฿ ಉಪ-ಪಕರಣ (9)ಘಡ (i)ರย ಅലಯย
ർಯ ಡมದ ෮ತ౨โ, ฿ಸ౨เಕ฿ಜ ർಯ ಡ౽ದ ෮ತ౨౾ౙಂತ
ಕല෫ං ಎಂൿ ಕ౨ ಅඌ౽ค ಅඩಯಪಟౣย, ಅವඝ ฿ಸ౨เಕ฿ಜ
ർಯ ಡ౽ದ ෮ತ౨౾ౙಂತ ಕല෫ฆವ ಅಂಥ ෮ತ౨ಃౙ ීඌඈ ಉಪ-
ಪಕರಣ(1)ರย ಉಪීඌඈ ඣೕഔೕಸඝ౬ ඛೕಡฤ ෨ಂൿವฉಯತಕౙൿ౪.
(11) ಉಪ-ಪಕರಣ (8)ರ ಘಡ(i) ಅಥ฿ ಘಡ (ii) ರย ಏඡ ಒಳತಂലದ౪ง,
ಸ౷-ඛಧბคತ คಡಯ ෴โඃ ෮ತ౨ವඝ౬ ಅಥ฿ คಡ෴ಜ ಗಸมಜฆವ
෴โඃ ෮ತ౨ವඝ౬ ಅಂಥ คಡ ർಯದ ಗഴโ ൽකಂಕൽಂದ ෩ವൡ౨ ൽನಗಳ
ಒಳಛಜ ർಯ ಡൽದ౪ย, ಉಪ-ಪಕರಣ (5)ರ ಘಡ (i)ರ ಅലಯย ඈಡವඝ౬
ർಯ ಡತಕౙൿ౪.
(12) 2024-25คಂದ ෨ಂಬฆವ ಹಣ౽ ವಷბಗัಡ ීඌඈ, คಡಯ
ඛಧბರൕಛಜ ಈ ಪಕರಣದ ಉಪීಧಗำ ಅನ౷ಯ฿ಗತಕౙൿ౪.
เವರൕ 1.- ಈ ಪಕರಣದ ಉං౪ೕಶಗัಛಜ,-
(i) “ಸದค ඣೕഔೕಡ ීඌದ ಎม ನറವัಗำ” ಎඝ౬โൿ ಪಕರಣ
132ರ ಅലಯยನ ನറವัಗಳඝ౬ ಒಳತಳತಕౙದ౪ಲ;
(ii) คಡ ർಯ ಡฤ ಧඛฆವ ෨ಖ ವ౾౨ಡ ಮൡ౨ ಃಲโ ಇತರ
ವ౾౨ಗัಡ ಅඃ ನറವัಗಳ ಅലಯย ඣೕഔೕಸඝ౬ ඛೕലൿ౪, ಮൡ౨ ෨ಖ
ವ౾౨ಡ
ಪൟ෴ದ
ಅಂಥ
ನറವัಗำ,
ಈ
ಪಕರಣದ
ಅലಯย
෨౽౨ಯತัಸมಜದ౪ย, ಪಕರಣಗะದ 122 ಮൡ౨ 125ರ ಅലಯย ඈಡವඝ౬
10
ർಯ ഴโದಃౙ ಧคฆವ ಎม ವ౾౨ಗಳ เฆದ౫฿ದ ನറವัಗำ
෨౽౨ಯ฿ಜๅ ಎಂൿ ಪคූเಸತಕౙൿ౪.
เವರൕ
2.-
ಈ
ಅඌඛಯಮದ
ಉං౪ೕಶಗัಛಜ
“ಬഴโൿ”ಎಂಬ
ಪർವัಯඝ౬, ಒಬ౯ คಡർಯಕ ವ౾౨ ಈ ಅඌඛಯಮದ ಅಥ฿ ಅದರ ಅലಯย
ಡมದ ඛಯಮಗಳ ಅലಯย ಒದಜಸ౽ದ คಟඨბ, เವರಪತ, ಅಥ฿ ෴โඃ
ಇತರ ದ౨ๆ೩ಗಳย ಳೕโದಃౙ ಅಗತเฆ๋ತಹ, ಗൟಗಳඝ౬ ಅಥ฿
ൟಯඝ౬ ಳೕಸൽฆโൿ ಅಥ฿ ಕ౨ ಅඌ౽คಂದ ยತงಪದย
಄ಳมದ ෴โඃ ൟಯඝ౬ ಒದಜಸฤ เಫಲ฿ಞโൿ ಎಂൿ ಅ൵ბಸತಕౙൿ౪.
27. ಪಕರಣ 75ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 75ರย,-
(ಎ) ಉಪ-ಪಕರಣ (1)ರย, “ಪಕರಣ 74” ಎಂಬ ಪದ ಮൡ౨ ಅಂ౾ಗಳ ඦತರ “ಅಥ฿
ಪಕರಣ 74ಎರ ಉಪ-ಪಕರಣಗะದ (2) ಮൡ౨ (7)” ಎಂಬ ಪದಗำ, ಆವರಣಗำ, ಅಂ౾ಗำ
ಮൡ౨ ಆౘರವඝ౬ คಸತಕౙൿ౪;
() ಉಪ-ಪಕರಣ (2)ರ ඦತರ, ಈ ಃಳಉಡ ಉಪ-ಪಕರಣವඝ౬ คಸತಕౙൿ౪,
ಅಂದฉ:-
“(2ಎ) ಪಕರಣ 74ಎರ ಉಪ-ಪಕರಣ (5)ರ ಘಡ (ii)ರ ಅലಯยನ ඈಡโ,
คಡಯඝ౬
ತඪ౭โದ౽ౙಜ,
෮ೕಸ
ಅಥ฿
ಉං౪ೕಶතವბಕ฿ಜ
෴โඃ
ಗൟಗಳඝ౬ ತඩ౭ಜ ຂำโൿ ಅಥ฿ ಬಡมಜං ಎඝ౬ವ ಆฌೕಪವඝ౬ ෴คಡ
ඣೕഔೕಸඝ౬ ඛೕಡมಜංೕ ಅವನ เฆದ౪ ೕൡಪലಸมಗದ ౽ರಣಗัಂದ
ಸಮಥბඛೕಯವಲ ಎಂൿ ෴โඃ ಅඪೕฤ ඩඌ౽ರ ಅಥ฿ ಅඪೕฤ ක෴ඌಕರಣ
ಅಥ฿ ක෴ಲಯโ ൟೕბඛದ౪ย, ಪಕರಣ 74ಎರ ಉಪ-ಪಕರಣ (5)ರ ಘಡ (i)ರ
ಅലಯย ಅಂತಹ ವ౾౨ಂದ ඈಡವඝ౬ ർಯ ಡತಕౙൿ౪.”;
()
ಉಪ-භರಕರಣ
(10)ರ
ಬದมಜ
ಈ
ಃಳಉಡ
ಉಪ-ಪಕರಣವඝ౬
ಪൟೕ೧ಸತಕౙൿ౪, ಅಂದฉ:-
“(10) ಪಕರಣ 73ರ ಉಪ-ಪಕರಣ (10)ರย ಅಥ฿ ಪಕರಣ 74ರ ಉಪ-ಪಕರಣ
(10)ರย ಅಥ฿ ಪಕರಣ 74ಎರ ಉಪ-ಪಕರಣ (7)ರย ඛൽბಷౣಪലದ ಅವඌಳಡ
ಆඃಶವඝ౬ ຄರലಸൽದ౪ย, කಯඛಣბಯ ನറವัಗำ ෨౽౨ಯ฿ಜංಂൿ
ಪคූเಸತಕౙൿ౪.”;
(ല) ಉಪ-ಪಕರಣ (11)ರย, “ಪಕರಣ 74” ಎಂಬ ಪದ ಮൡ౨ ಅಂ౾ಗಳ ඦತರ
“ಅಥ฿ ಪಕರಣ 74ಎರ ಉಪ-ಪಕರಣ (7) ರย” ಎಂಬ ಪದಗำ, ಆವರಣಗำ, ಅಂ౾ಗำ
ಮൡ౨ ಅౘರವඝ౬ คಸತಕౙൿ౪;
(ಇ) ಉಪ-ಪಕರಣ (12)ರย, “ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74” ಎಂಬ ಪದಗำ ಮൡ౨
ಅಂ౾ಗಳ ඦತರ “ಅಥ฿ ಪಕರಣ 74ಎರย” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨ ಅౘರವඝ౬
คಸತಕౙൿ౪;
(ಎෆ) ಉಪ-ಪಕರಣ (13)ರย, “ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74” ಎಂಬ ಪದಗำ
ಮൡ౨ ಅಂಕಗಳ ඦತರ “ಅಥ฿ ಪಕರಣ 74ಎರย” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨
ಅౘರವඝ౬ คಸತಕౙൿ౪.
28. ಪಕರಣ 104ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 104ರย, ಉಪ-ಪಕರಣ
(1)ರยನ เವರൕಯย,“ಪಕರಣ 73ರ ಉಪ-ಪಕರಣಗะದ (2) ಮൡ౨ (10)ರย ಅಥ฿
ಪಕರಣ 74ರ ಉಪ-ಪಕರಣಗะದ (2) ಮൡ౨ (10)ರย” ಎಂಬ ಪದಗำ, ಆವರಣಗำ,
11
ಅಂ౾ಗำ ಮൡ౨ ಆౘರದ ඦತರ “ಅಥ฿ ಪಕರಣ 74ಎರ ಉಪ-ಪಕರಣಗะದ (2) ಮൡ౨
(7)ರย” ಎಂಬ ಪದಗำ, ಆವರಣಗำ, ಅಂ౾ಗำ ಮൡ౨ ಆౘರವඝ౬ คಸತಕౙൿ౪.
29. ಪಕರಣ 107ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 107ರย,-
(ಎ) ಉಪ-ಪಕರಣ (6)ರยನ ಘಡ ()ಯย, “ಇಪ౭౨ೖൿ” ಎಂಬ ಪದದ
ಬದมಜ “ಇಪ౭ൡ౨” ಎಂಬ ಪದವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
() ಉಪ-ಪಕರಣ (11) ರยನ ಎರಡඡ ಪฏൡಕದย, “ಪಕರಣ 73 ಅಥ฿
ಪಕರಣ 74ರ” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳ ඦತರ “ಅಥ฿ ಪಕರಣ 74ಎರ” ಎಂಬ
ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳඝ౬ คಸತಕౙൿ౪.
30. ಪಕರಣ 109ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 109ರยನ ಉಪ
ಪಕರಣ (1)ರย, “ඬನคೕౘ൏ ඩඌ౽ರൽಂದ ຄರലದ ಆඃಶಗಳ เฆದ౪ದ ಅඪೕยನ
ಅಹ฿ฤ ഴโದ౽ౙಜನ” ಎಂಬ ಪದಗಳ ඦತರ “,ಅಥ฿ ಪಕರಣ 171ರย ಢ
ಅඌದ౪ย, ಸದค ಪಕರಣದ ಉಪ-ಪಕರಣ (2)ರย ಉวೕಸมದ ಪಕರಣಗಳ
ಪค๏ೕಲචಯඝ౬ ನഷโದ౽ౙಜ ಅಥ฿ කಯඛಣბಯತัโದ౽ౙಜನ” ಎಂಬ
ಪದಗำ, ಆವರಣಗำ ಮൡ౨ ಅಂ౾ಗಳඝ౬ คಸತಕౙൿ౪;
31. ಪಕರಣ 112ರ ൟൿ౪ಪല:- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 112ರย,-
(ಎ) 2024ರ ಆಗౣ 1ඡ ൽකಂಕൽಂದ ೦คಡ ಬฆ๋, ಉಪ-ಪಕರಣ (1)ರย, “
ಅඪೕฤ ഴൟ౨ฆವ ವ౾౨ಡ ൟัಯಪലದ ൽකಂಕൽಂದ ෩ฆ ൟಂಗಳ ಒಳಛಜ”
ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳ ඦತರ “ ಅಥ฿ ಈ ಅඌඛಯಮದ ಅലಯย ಅඪೕฤ
ක෴ඌಕರಣಃౙ ಅ೧ბ ಸยโದಃౙ ಪคಷൟ౨ನ ๏මರ౺ಗಳ ෬ฉಡ ಸ౽ბರโ
ಅඌಸಬർඈತಹ
ൽකಂಕඈൿ,
ಇโಗಳย
෴โඅೕ
ඦತರ่ೕ
ಅದฌಳಛಜ,” ಎಂ්ದඝ౬ คಸತಕౙൿ౪;
() 2024ರ ಆಗౣ 1ඡ ൽකಂಕൽಂದ ೦คಡ ಬฆ๋, ಉಪ-ಪಕರಣ (3)ರย, “ಸದค
ඛಣბಯ ಅಥ฿ ಆඃಶವඝ౬ ൟัಯಪലದ ൽකಂಕൽಂದ ಆฆ ൟಂಗำಗಳ ಒಳಛಜ”
ಎಂಬ ಪದಗಳ ඦತರ“; ಅಥ฿ ಈ ಅඌඛಯಮದ ಅലಯย ಅඪೕฤ ක෴ඌಕರಣದ
෨ಂං ಅ೧ბಯඝ౬ ಸยವ ಉං౪ೕಶ౽ౙಜ ಪคಷൟ౨ನ ๏මರ౺ಗಳ ෬ฉಡ ಸ౽ბರโ
ಅඌಸಬർඈತಹ
ൽකಂಕඈൿ,
ಇโಗಳย
෴โඅೕ
ඦತರ่ೕ
ಅದฌಳಛಜ” ಎಂ්ದඝ౬ คಸತಕౙൿ౪;
() ಉಪ-ಪಕರಣ (6)ರย, “ಉಪಪಕರಣ (1)ರย ಉวೕದ ಅವඌ ෨ಜದ
ඦತರದ ෩ฆ ൟಂಗಳ ಒಳಛಜ ಒಂൿ ಅඪೕಲඝ౬ ർಖฤ ലಆಳಬൿ” ಎಂಬ
ಪದಗำ,
ಆವರಣಗำ
ಮൡ౨
ಅಂ౾ಯ
ඦತರ
“ಅಥ฿
ಉಪ-ಪಕರಣ
(3)ರย
ಉวೕಸมದ ಅವඌ ෨ಜದ ඦತರದ ෩ฆ ൟಂಗಳ ಒಳಛಜ ಒಂൿ ಅ೧ბಯඝ౬
ಸยಸฤ
ಅඝಮൟಸಬൿ”
ಎಂಬ
ಪದಗำ
ಆವರಣಗำ
ಮൡ౨
ಅಂ౾ಯඝ౬
คಸತಕౙൿ౪;
(ല) ಉಪ-ಪಕರಣ (8)ರยನ ಘಡ ()ರยฆವ,-
(i) “๕ಕറ ಇಪ౭ತ౨ರಷౣಃౙ” ಎಂಬ ಪದಗಳ ಬದมಜ “๕ಕറ ಹತ౨ರಷౣಃౙ” ಎಂಬ
ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
12
(ii) “ಐವൡ౨ ಆೕഔ งඩಗಳ” ಎಂಬ ಪದಗಳ ಬದมಜ “ಇಪ౭ൡ౨ ಆೕഔ
งඩಗಳ” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
32. ಪಕರಣ 122ರ ൟൿ౪ಪല:- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 122ರย, 2023ರ
ಅಆౣೕಬฑ,
1ඡ ൽකಂಕൽಂದ ೦คಡ ಬฆ๋, ಉಪ-ಪಕರಣ (1)ರย, “෴โඃ เൿකನ
฿ಜ ඛ฿ბಹಕඝ” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳ ಬದมಜ “ಪಕರಣ 52ರ ಅലಯย
෩ಲದย คಡಯඝ౬ ಗವ ෴โඃ เൿකನ ฿ಜ ඛ฿ბಹಕඝ,”
ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
33. ಪಕರಣ 127ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 127ರย, “ಪಕರಣ 73
ಅಥ฿ ಪಕರಣ 74” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಗಳ ඦತರ “ಅಥ฿ ಪಕರಣ 74ಎ” ಎಂಬ
ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨ ಅౘರವඝ౬ คಸತಕౙൿ౪.
34. ຄಸ ಪಕರಣ 128ಎ ರ ಪბഷ.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 128ರ ඦತರ,
ಈ ಃಳಉಡ ಪಕರಣವඝ౬คಸತಕౙൿ౪, ಅಂದฉ:-
“128ಎ-ಃಲโ
คಡ
ಅವඌಗัಛಜ,
ಪಕರಣ
73ರ
ಅലಯย
ກದലಃಗัಡ ීඌඈ ಬല ಅಥ฿ ඈಡ ಅಥ฿ ಎರಡඞ౬ ಮක౬
ഴโൿ.- (1) ಈ ಅඌඛಯಮದย เฆದ౪฿ಜ ಏඡ ಒಳತಂലದ౪ง,- 2017ರ ೩ษ,
1ඡ ൽකಂಕൽಂದ 2020ರ ೖბ, 31ඡ ൽකಂಕದ ಅವඌಡ ಅಥ฿ ಅದರ ූಗಃౙ
ීඌඈ,
คಡಯ
ຄൕಯඝ౬
ຄคಸಬർದ
ಒಬ౯
ವ౾౨ಂದ
ಈ
ಃಳಉಡโಗಳ ಅඝರ฿ಜ ർಯ ಡ౽ದ ෮ತ౨ವඝ౬,-
(ಎ) ಪಕರಣ 73ರ ಉಪ-ಪಕರಣ (1)ರ ಅലಯย ඣೕഔೕಸඝ౬ ඛೕലದ౪ฉ ಅಥ฿
ಪಕರಣ 73ರ ಉಪ-ಪಕರಣ (3)ರ ಅലಯย เವರ ಪತವඝ౬ ඛೕലದ౪ฉ, ಮൡ౨ ಪಕರಣ 73ರ
ಉಪ-ಪಕರಣ (9)ರ ಅലಯย ಆඃಶವඝ౬ ຄರലಸൽದ౪ฉ; ಅಥ฿
() ಪಕರಣ 73ರ ಉಪ-ಪಕರಣ (9)ರ ಅലಯย ಆඃಶವඝ౬ ຄರല, ಮൡ౨
ಪಕರಣ 107ರ ಉಪ-ಪಕರಣ (11) ಅಥ฿ ಪಕರಣ 108ರ ಉಪ-ಪಕರಣ (1)ರ ಅലಯย
ಆඃಶವඝ౬ ຄರലಸൽದ౪ฉ; ಅಥ฿
() ಪಕರಣ 107ರ ಉಪ-ಪಕರಣ (11) ಅಥ฿ ಪಕರಣ 108ರ ಉಪ-ಪಕರಣ (1)ರ
ಅലಯย ಒಂൿ ಆඃಶವඝ౬ ຄರല, ಮൡ౨ ಪಕರಣ 113ರ ಉಪ-ಪಕರಣ (1)ರ
ಅലಯย ಆඃಶವඝ౬ ຄರലಸൽದ౪ฉ,
-ಸದค ವ౾౨ ಘಡ (ಎ), ಘಡ () ಅಥ฿ ಘಡ () ಯย ಉวೕದ
ඣೕഔೕ, เವರಪತ ಮൡ౨ ಆඃಶದ ಅඝರ, ದූბඝರ฿ಜ, ಪคಷൟ౨ನ
๏මರ౺ಗಳ ෬ฉಡ ಸ౽ბರโ ಅඌಸಬർದ ൽකಂಕඈൿ ಅಥ฿ ಅದಃౙ
෮ದฤ, තಣბ คಡಯඝ౬ ർಯ ലದฉ, ಪಕರಣ 50ರലಯยನ ಬല ಮൡ౨
ಈ ಅඌඛಯಮದലಯยನ ඈಡವඝ౬ ർಯ ಡತಕౙದ౪ಲ ಮൡ౨ ಸದค ඣೕഔೕ
ಅಥ฿
ಆඃಶ
ಅಥ฿
ದූბඝರ฿ಜ,
เವರಪತಃౙ
ීඌದ
ಎม
ನറವัಗำ, ඛಯ෦ಸಬർದ ಅಂತಹ ಷರൡ౨ಗัಡ ಒಳಪഖౣ ෨౽౨ಯ฿ಜๅ
ಎಂൿ ಪคූเಸತಕౙൿ౪:
13
ಪฏൡ ಪಕರಣ 74ರ ಉಪ-ಪಕರಣ (1)ರ ಅലಯย ඣೕഔೕಸඝ౬ ඛೕലൿ౪ ಮൡ౨
ಅඪೕฤ ඩඌ౽ರ ಅಥ฿ ಅඪೕฤ ක෴ඌಕರಣ ಅಥ฿ ක෴ಲಯದ ඛඃბಶನಃౙ
ಅඝಞಣ฿ಜ ಪಕರಣ 75ರ ಉಪ-ಪಕರಣ (2)ರ ಉಪීಧಗಳ ಪ౽ರ ಕ౨ ಅඌ౽ค
ಒಂൿ ಆඃಶವඝ౬ ຄರലದ౪ฉ ಅಥ฿ ಆඃಶವඝ౬ ඛೕഴโൿ ಅಗತ฿ಜದ౪ย,
ಸದค ඣೕഔೕ ಅಥ฿ ಆඃಶವඝ౬, ದූბඝರ฿ಜ, ಈ ಉಪ-ಪಕರಣದ ಘಡ
(ಎ) ಮൡ౨ ಘಡ()ರย ಉวೕಸมದ ಒಂൿ ඣೕഔೕ ಅಥ฿ ಆඃಶ ಎಂൿ
ಪคಗಸತಕౙൿ౪;
ಮൡ౨ ಪฏൡ, ಈ ಉಪ-ಪಕರಣದ ಅലಯย ನറವัಗಳ ൟೕბನโ, ಘಡ ()
ಮൡ౨ ಘಡ ()ಯ ಒಂൿ ಆඃಶದ เฆದ౪ ಅಥ฿ ෮ದಲඡ ಪฏൡಕದย
ಉวೕඈ
ಅඪೕฤ
ඩඌ౽ರ
ಅಥ฿
ಅඪೕฤ
ක෴ඌಕರಣ
ಅಥ฿
ක෴ಲಯದ ඛඃბಶನಃౙ เฆದ౪฿ಜ ದූბඝರ฿ಜ,ಪಕರಣ 107ರ ಉಪ-
ಪಕರಣ
(3)ರ
ಅലಯย
ಅಥ฿
ಪಕರಣ
112ರ
ಉಪ-ಪಕರಣ (3)ರ ಅലಯย ಸยಸมದ ಅ೧ბ ಅಥ฿ ಪಕರಣ 117ರ ಉಪ-ಪಕರಣ (1)ರ
ಅലಯย ಅಥ฿ ಪಕರಣ 118ರ ಉಪ-ಪಕರಣ (1)ರ ಅലಯย ฃಜ ಸ౽ბರದ ಒಬ౯
ಅඌ౽คಂದ ಅඪೕಲඝ౬ ಸยದ ಪಕರಣಗಳย, ಅಥ฿ ಪಕರಣ 108ರ ಉಪ-ಪಕರಣ
(1)ರ ಅലಯย ෴โඃ ನറವัಗಳඝ౬ ඩฏฆವ ಪಕರಣಗಳย, ಅඪೕฤ
ඩඌ౽ರ ಅಥ฿ ಅඪೕฤ ක෴ඌಕರಣ ಅಥ฿ ක෴ಲಯ ಅಥ฿ ඬನคೕౘ൏
ඩඌ౽ರದ ಆඃಶದ ಅඝರ฿ಜ ಸದค ವ౾౨, ಸದค ಆඃಶದ ൽකಂಕൽಂದ ෩ฆ
ൟಂಗูಳಡ ർಯ ಡ౽ದ ກೋವค คಡ ෮ತ౨โ ෴โർದง ಇದ౪ฉ,
ಅದඝ౬ ർಯ ഴವ ಷರൟ౨ಡ ಒಳಪഔౣฆತ౨ං:
ಅಲං ಪฏൡ, ಅಂತಹ ಬല ಮൡ౨ ඈಡವඝ౬ ಈಛಗศ ർಯ ലದ౪ฉ,
ಅದರ ಮฆඩವൟ ಲಭ฿ಗತಕౙದ౪ಲ.
(2) ತඪ౭ඛಂർದ ಮฆඩವൟಯ ಪಕ౨, ವ౾౨ಂದ ർಯ ಡ౽ದ
෴โඃ ෮ತ౨ಃౙ, ಉಪ-ಪಕರಣ(1)ರย ಒಳತಂലฆโർโ ಅನ౷ಸತಕౙದ౪ಲ.
(3) ಸದค ವ౾౨ಂದ, ಅඪೕฤ ඩඌ౽ರ ಅಥ฿ ಅඪೕฤ ක෴ඌಕರಣ
ಅಥ฿ದූბඝರ฿ಜ, ಒಂൿ ක෴ಲಯದ ෨ಂං ಸยದ ಅඪೕฤ ಅಥ฿
คഡಅ೧ბ,
ಇತಥბದยฆ฿ಗ,
ಉಪ-ಪಕರಣ(1)ರ
ಅലಯย
ಅඌದ
ൽකಂಕඈൿ ಅಥ฿ಅದಃౙ ෮ದศ ಸದค ವ౾౨ಂದ ಅದඝ౬ ಂಡൿಆಳൽದ౪ฉ,
ಉಪ-ಪಕರಣ(1)ರย ಒಳತಂലฆโർโ ಅನ౷ಸತಕౙದ౪ಲ.
(4) ಈ ಅඌඛಯಮದย ಏඡ ಒಳತಂലದ౪ง ಉಪ-ಪಕರಣ (1)ರ ಅലಯย
ඛൽბಷౣಪലದ෴โඃ ෮ತ౨ವඝ౬ ർಯ ലൿ౪ ಮൡ౨ ಸದค ಉಪ-ಪಕರಣದ
ಅലಯย ನറವัಗำ෨౽౨ಯತಂലංಂൿ ಪคූเದ ಪಕರಣಗಳย, ಉಪ-
ಪಕರಣ (1)ರ ಘಡ () ಅಥ฿ ಘಡ()ಯย ಉวೕದ ಆඃಶದ เฆದ౪ ಪಕರಣ
107ರ ಉಪ-ಪಕರಣ (1)ರ ಅലಯย ಅಥ฿ ಪಕರಣ 112ರ ಉಪ-ಪಕರಣ (1)ರ ಅലಯย
ಅඪೕಲඝ౬ ಡฤ ಅವ౽ಶเರತಕౙದ౪ಲ.”.
35. ಪಕರಣ 171ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ භರಕರಣ 171ರย,-
(ಎ)
ಉಪ-ಪಕರಣ
(2)ರย,
ಈ
ಃಳಉಡ
ಪฏൡಕವඝ౬
ಮൡ౨
เವರൕಯඝ౬
คಸತಕౙൿ౪, ಅಂದฉ:-
14
‘ಪฏൡ ಸ౽ბರโ, ಪคಷൟ౨ನ ๏මರ౺ಗಳ ಅನ౷ಯ, ಅඌಚචಯ ෩ಲಕ,
෴โඃ ඣೕಂർತ ವ౾౨ಂದ ಡൿಆಂಡ ഴವั คಡ ಜ෫ ಅಥ฿
คಡ ದರದยನ ಇัಃಯ ಪಕ౨ วಯมದ ಇัಃಡ ಅඝಞಣ฿ಜ ಆತඛಂದ තซಃ
ലದ ಸರಀ ಅಥ฿ ๅಗಳ ಅಥ฿ ಅโಗึರಡರ วಯย ฿ಸ౨เಕ฿ಜ
ಇัಃ෴ಜං ಎඝ౬โದರ ಪค๏ೕಲචಛಜ ෴โඃ ಆೕคಃಯඝ౬ ಸದค ඩඌ౽ರโ
ಅಂಜೕಕคಸರದ ൽකಂಕವඝ౬ ඛൽბಷౣಪലಸಬൿ.
เವರൕ.- ಈ ಪಕರಣದ ಉං౪ೕಶಗัಛಜ, “ಪค๏ೕಲචಛಜ ಆೕคಃ” ಎಂದฉ ಒಬ౯
ಅ೧ბർರඛಂದ, ಡൿಆಂಡ ഴವั คಡ ಜ෫ ಅಥ฿ คಡ ದರದยನ
ಇัಃಯ ಪಕ౨ วಯมದ ಇัಃಡ ಅඝಞಣ฿ಜ ಆತඛಂದ තซಃ ലದ ಸರಀ
ಅಥ฿ ๅಗಳ ಅಥ฿ ಅโಗึರಡರ วಯย ฿ಸ౨เಕ฿ಜ ಇัಃ෴ಜං
ಎඝ౬โದඝ౬ ಪค๏ೕยโದ౽ౙಜ ยತ งಪದย ಆೕฆವ ಅ೧ბಯඝ౬ ಸยโൿ.
() ಉಪ ಪಕರಣ (3ಎ)ರยನ เವರൕಯඝ౬ ಅದರ เವರൕ 1 ಎಂൿ ಮฆಒ
ඛೕಡತಕౙൿ౪ ಮൡ౨ ಡ ಮฆಒ ඛೕಡมದ เವರൕ 1ರ ඦತರ, ಈ ಃಳಉಡ
เವರൕಯඝ౬ คಸತಕౙൿ౪, ಅಂದฉ:-
ʼเವರൕ 2.- ಈ ಪಕರಣದ ಉං౪ೕಶಗัಛಜ, “ඩඌ౽ರ” ಎಂಬ ಪർವั
“ಅඪೕฤ ක෴ඌಕರಣ”ವඝ౬ ಒಳತಂലರತಕౙൿ౪.’.
36. ಅඝ-III ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಅඝIIIರย, ಉലಃ
8 ಮൡ౨ เವರൕ-1ರ ෮ದฤ, ಈ ಃಳಉಡ ಉലಃಗಳඝ౬ คಸತಕౙൿ౪, ಅโಗึಂದฉ:-
“(9)
เ෫ർರฆ
ඩವൟದ
ಉൟನ
තಣბ
෮ತ౨ದ
෬ว
ಪ෨ಖ
เർರฆ ಄ಂದ คಡ, ฃಜ คಡ, ಄ಂർಡัತ ಪඃಶ คಡ ಮൡ౨ ಏ౾ೕಂತ
คಡಯඝ౬
ർಯ
ഴವ
ಷರൟ౨ತಳಪഖౣ,
ಸಹ-เ
ಒಪ౭ಂದಗಳย,
เർರคಡ,
ಪ෨ಖ
เർರฆ
ಮൡ౨
ಸಹ-เർರฆ ೲഔ෴ಜ ಒದಜದ ๅಗัಡ, ಪ෨ಖ เർರඛಂದ, ಸಹ-
เർರඛಡ ಸಹ-เ ಉൟನ ງಃಯ ಚഖವഔಃ.
(10) เർರคಂದ ಮฆเർರคಡ, ಸದค ലಂ ಕ෦ಷඨ ಅಥ฿
คಇඝ౺ฉඨ౺ ಕ෦ೕಷඨ ಅඝ౬ ಒಳತಂഽ ർಯ ಡ౽ದ ಒഖౣ ಮฆเ
ಉൟನ ෬ว, ಮฆเർರคಂದ ಄ಂದ คಡ, ฃಜ คಡ, ಄ಂർಡัತ คಡ ಮൡ౨
ಏ౾ೕಂತ
คಡಯඝ౬
ർಯ
ലದ
ಷರൟ౨ಡ
ಒಳಪഖౣ,
เർರคಂದ
ಮฆเർರคಡ ർಯ ലದ ಮฆเ ಉൟඛಂದ, ലಂ ಕ෦ಷඨ ಅಥ฿
คಇඝ౺ฉඨ౺
ಕ෦ೕಷඨ
ಅඝ౬
ಕലತತัಸมಜฆವ
เർರคಂದ,
ಮฆ-
เർರคಡ ಒದಜದ ๅಗำ.”.
37. ർಯ ലದ คಡಯ ಅಥ฿ ෨ಖತัದ ഴವั คಡ
ಜ෫ಯඝ౬ ಮฆඩವൟ ಡൽฆโൿ.-ಎม ฿ಸ౨เಕ ಸಮಯಗಳย ಪಕರಣ 6
೦คಯยฆ฿ಗ
ಡ
ർಯ
ಡರർಜದ౪,
ಅಥ฿
෨ಖತัಸರർಜದ౪ ಆದฉ ർಯ ലದ ಎม คಡಯඝ౬ ಅಥ฿
෨ಖತัದ ഴವั คಡ ಜ෫ಯඝ౬ ಮฆඩವൟ ಡತಕౙದ౪ಲ.
15
3. ඛರಸನ ಮൡ౨ ಉัเಃಗำ.- (1) ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ
(ൟൿ౪ಪല) ಅඋඃಶ, 2024 (2024ರ ಕකბಟಕ ಅඋඃಶ .02)ඝ౬ ಈ ෩ಲಕ
ඛರಸನತัಸมಜං.
(2) ಅಂಥ ඛರಸನโ ಏඡ ಒಳತಂലದ౪ง ಸದค ಅඋඃಶದ ಅലಯย
ൟൿ౪ಪല෴ඈ ಏඡ ലದ౪ง ಅಥ฿ ෴โඃ ಕಮವඝ౬ ಅತಂലದ౪ง ಈ
ಅඌඛಯಮದ ಅലಯย ൟൿ౪ಪല෴ඈ ෩ಲ ಅඌඛಯಮದย ಡมಜං
ಅಥ฿ ಅತಳมಜං ಎಂൿ ූเಸತಕౙൿ౪.
ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017ඝ౬ ಅಂತฑ -ฃಜ฿ಜ
තซಃ෴ಞವ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಇๅರಡರ ෬ล ಕකბಟಕ ಸ౽ბರโ
คಡಯඝ౬
เඌಸฤ
ಮൡ౨
ಗಸฤ
ಉಪීಧ
ಕย౭โದ౽ౙಜ
ಅඌඛಯ෦ಸมಜං.
೧ಎ ഔ ಪคಷൟ౨ನ ๏මರ౺ಗಳඝರ ಄ಂದ ಸ౽ბರโ ಹಣ౽ ಅඌඛಯಮ
(.2) 2024 (2024ರ ಄ಂದ ಅඌඛಯಮ15) ರ ෩ಲಕ ಄ಂದ ಸರಀ ಮൡ౨ ๅಗಳ คಡ
ಅඌඛಯಮ, 2017 (2017ರ ಄ಂದ ಅඌඛಯಮ 12)ಃౙ ಈಛಗศ ൟൿ౪ಪല ಡมಜං
ಮൡ౨ ಅದඝ౬ ನ ฃಷౣಪൟಯವರ ಅඝಮൟಯ ತฆ฿ಯ ൽකಂಕ:16ඡ ಆಗౣ
2024ฏൿ ූರತ ฃಜಪತದย ಪಕഔಸมಜං. ූರತ ಸ౽ბರโ ಅඌಚච
ಒ.17/2024- ಄ಂದ คಡ ൽකಂಕ:27.09.2024ರย, ಸದค ಅඌඛಯಮದ เเಧ
ಉಪීಧಗಳ ඩฏಭದ ൽකಂಕವඝ౬ ඛೕಡมಜං.
ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಏಕงಪ คಡ ವವ౩෴ಜൿ౪, ಅඃ คೕൟಯ
ൟൿ౪ಪലಗಳඝ౬ ಸකಂತರ฿ಜ ತฆವ ಅವಶಕ ಇฆโದคಂದ;
ຄಸ คಡ เඋನโ ಃಲโ ൧ಂದฉಗಳඝ౬ ಎൿคൟ౨ൿ౪, ൧ಂದฉಗಳඝ౬
ඛ฿คವ ಸฤ฿ಜ ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017 (2017ರ
ಕකბಟಕ ಅඌඛಯಮ 27)ඝ౬ ൟൿ౪ಪലಡฤ ಪ౨เಸมಜං;
เಷಯโ ൡൡბಸ౷งಪർ౪ದ౪คಂದ ಮൡ౨ ಕකბಟಕ เඋನಡಲದ ಉಭಯ
ಸದನಗำ ಅඌๆಶನದย ಇಲൽൿ౪ದคಂದ, ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ
(ൟൿ౪ಪല) ಅඋඃಶ, 2024 (2024ರ ಕකბಟಕ ಅඋඃಶ .02)ඝ౬ ෬ยನ
ಉං౪ೕಶಗಳඝ౬ ಈസคโದ౽ౙಜ ಪಌඪಸมಜൡ౨.
ಈ เඒಯಕโ ಅඋඃಶದ ಬದย เඒಯಕ฿ಜං.
ಆದ౪คಂದ ಈ เඒಯಕ.
ಆ൮ბಕ ೦ౢಪನ ಪತ
ಪ౨เತ ๎ಸකತಕ ಕಮโ ෴โඃ ກನ ๅಚವඝ౬ ಒಳತಂലฆโൽಲ.
16
ಪ൞ೕ೧ತ ๎ಸನ ರಚකඌ౽ರದಀคൡ೦ౢಪನ ಪತ
ಘಡ 9
ඣೕಂದ
ರದ౪ൟಯ
ಂಪഷเಃಛಜ
ಷರൡ౨ಗำ
ಮൡ౨
ඛಬბಂಧಗಳඝ౬
ඛಯ෦ಸฤ,
ಘಡವඝ౬ಒದಜโದඝ౬
ಧತัಸฤ, ಪಕರಣ 30ರ ಉಪ-ಪಕರಣ (2)ರย ຄಸ ಪฏൡಕವඝ౬
ಪბഷತัಸฤ ಪ౨ඪಸมಜං.
ಘಡ 10
(ಎ) ಉಪಘಡโ 9ඡ ಪಕರರಣದ ಅലಯย คಡ ඩವൟโದ౽ౙಜನ
ಸಮಯದ ෦ൟಯඝ౬ ඛಯ෦ಸฤ ฃಜ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬
ඛೕഴತ౨ං.
ಘಡ 12
ಪಕರಣ 39ರ ಉಪ-ಪಕರಣ (3)
෩ಲದย คಡಯඝ౬ ෨ฆಗഷ
ഴโದ౽ౙಜ ನ෩ච, เඋನ ಮൡ౨ ಸಮಯವඝ౬ ඛಯ෦ಸฤ
ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕഴತ౨ං.
ಘಡ 34
ಪಕರಣ 128ಎ ರ ಉಪಪಕರಣ (1)ರ (1)ඡ ಘಡโ ಈ ಅඌඛಯಮದ
ಅലಯย
ຄರലಸมದ
ඣೕഔೕ
ಅಥ฿
ಆඃಶ
ಅಥ฿
ຂัಃಗಳඝ౬ ෨౽౨ಯ ഴโದಃౙ ීඌದ ಷರൡ౨ಗಳඝ౬
ඛಯ෦ಸฤ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕഴತ౨ං.
ಪ౨เತ ๎ಸನ ರಚචಯ ಪ൞ೕಜච ฿ലಃಯ ಸ౷งಪർ౪ಜฆತ౨ං.
ಕකბಟಕ เඋನ ಸොಯ ౽ಯბ เඋನ ಮൡ౨ ನಡವัಃ ඛಯಮಗಳ 80ඡ
ඛಯಮದ (1)ඡ ಉಪඛಯಮದ ෩ಲಕ ಅಗತಪലಸมඈ เವರ൏ತಕ ຂัಃ.
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017ඝ౬ ಅಂತฑ -ฃಜ฿ಜ
තซಃ෴ಞವ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಇๅರಡರ ෬ล ಕකბಟಕ ಸ౽ბರโ
คಡಯඝ౬
เඌಸฤ
ಮൡ౨
ಗಸฤ
ಉಪීಧ
ಕย౭โದ౽ౙಜ
ಅඌඛಯ෦ಸมಜං.
೧ಎ ഔ ಪคಷൟ౨ನ ๏මರ౺ಗಳඝರ ಄ಂದ ಸ౽ბರโ ಹಣ౽ ಅඌඛಯಮ
(.2) 2024 (2024ರ ಄ಂದ ಅඌඛಯಮ15) ರ ෩ಲಕ ಄ಂದ ಸರಀ ಮൡ౨ ๅಗಳ คಡ
ಅඌඛಯಮ, 2017 (2017ರ ಄ಂದ ಅඌඛಯಮ 12)ಃౙ ಈಛಗศ ൟൿ౪ಪല ಡมಜං
ಮൡ౨ ಅದඝ౬ ನ ฃಷౣಪൟಯವರ ಅඝಮൟಯ ತฆ฿ಯ ൽකಂಕ:16ඡ ಆಗౣ
2024ฏൿ ූರತ ฃಜಪತದย ಪಕഔಸมಜං. ූರತ ಸ౽ბರโ ಅඌಚච
ಒ.17/2024- ಄ಂದ คಡ ൽකಂಕ:27.09.2024ರย, ಸದค ಅඌඛಯಮದ เเಧ
ಉಪීಧಗಳ ඩฏಭದ ൽකಂಕವඝ౬ ඛೕಡมಜං.
ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಏಕงಪ คಡ ವವ౩෴ಜൿ౪, ಅඃ คೕൟಯ
ൟൿ౪ಪലಗಳඝ౬ ಸකಂತರ฿ಜ ತฆವ ಅವಶಕ ಇฆโದคಂದ;
ຄಸ คಡ เඋನโ ಃಲโ ൧ಂದฉಗಳඝ౬ ಎൿคൟ౨ൿ౪, ൧ಂದฉಗಳඝ౬
ඛ฿คವ ಸฤ฿ಜ ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017 (2017ರ
ಕකბಟಕ ಅඌඛಯಮ 27)ඝ౬ ൟൿ౪ಪലಡฤ ಪ౨เಸมಜං;
17
เಷಯโ ൡൡბಸ౷งಪർ౪ದ౪คಂದ ಮൡ౨ ಕකბಟಕ เඋನಡಲದ ಉಭಯ
ಸದನಗำ ಅඌๆಶನದย ಇಲൽൿ౪ದคಂದ, ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ
(ൟൿ౪ಪല) ಅඋඃಶ, 2024 (2024ರ ಕකბಟಕ ಅඋඃಶ .02)ඝ౬ ෬ยನ
ಉං౪ೕಶಗಳඝ౬ ಈസคโದ౽ౙಜ ಪಌඪಸมಜൡ౨.
ದ౫ฃಮಯ
෨ಖൟ
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
9. เඌเಃ ಟ ಗಹ.- (1) ಉಪ-ಪಕರಣ (2)ರ ಉಪීಧಗัಡ ಒಳಪഖౣ, ನವ
ಉಪෟೕಗ౽ౙಜ ലದ ಮದඩඛೕಯಗಳ තซಃಯඝ౬ ຄರൡ ಪലದ, ฃಜඅಳಜನ ಎม
ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ තซಃಗಳ ಪಕರಣ 15ರ ಅലಯย ඛಧბคಸมದ
ಲದ
෬ว,
ಈ
ීಧದย
ಪคಷൟ౨ನ
๏මರ౺ನ
ಅನ౷ಯ,
ฃಜ
ಸ౽ბರโ
ಅඌಸಬർದ, ಆದฉ ๕ಕಡ ಇಪ౭ತ౨ඝ౬ ෦ೕರದ, ಅಂತಹ ದರದย, ಕකბಟಕ ಸರಀ ಮൡ౨
ๅಗಳ คಡ ಎಂൿ ಕฉಯಲ౭ഴವ คಡಯඝ౬ เඌಸತಕౙൿ౪ ಮൡ౨ ಅದඝ౬ ඛಯ෦ಸಬർದ
ಅಂಥ เඋನದย ಗಸತಕౙൿ౪ ಟ ಅದඝ౬ คಡർಯಕ ವ౾౨ ඩವൟ ಡತಕౙൿ౪.
xxx xxx xxx
10. ฃ೧ คಡ เඌเಃ.- xxx xxx xxx
(5) ಉಪಪಕರಣ (1)ರ ಅಥ฿ ದූბඝರ฿ಜ ಉಪ ಪಕರಣ (2ಎ)ರ ಅലಯย ൞ඝ
ಅಹბನಲൽದ౪ง ಸಹ ಒಬ౯ คಡർಯಕ ವ౾౨ ಅದರല คಡ ർಯ ലർ౪ච ಎಂൿ
ඦಬฤ ಒಬ౯ ಕ౨ ಅඌ౽คಡ ౽ರಣಗัದ౪ฉ, ಈ ಅඌඛಯಮದ ෴โඃ ಇತರ ಉಪීಧಗಳ
ಅലಯย ಆತඛಂದ ർಯ ಡ౽ಗಬർದ ෴โඃ คಡಯ ೯ಡ ඈಡಃౙ ಅಂತಹ
ವ౾౨ ಧඛರತಕౙൿ౪ ಮൡ౨ คಡ ಮൡ౨ ඈಡದ ඛಧბರൕಡ ಪಕರಣ 73 ಅಥ฿ 74ರ ಉಪීಧಗำ,
ಯ൶ೕತ ವ൞ಸಗูಂൽಡ, ಅನ౷ಯ฿ಗತಕౙൿ౪.
xxx xxx xxx
13. ๅಗಳ තซಃಯ ಸಮಯ.- xxx xxx xxx
(3) ෨ಖ เඌเಃಯ ಆඋರದย ർಯ ലದ ಅಥ฿ ಡฤ ಧเฆವ
คಡಡ ීඌದ තซಃಗಳ ದಭბದย, තซಃಯ ಸಮಯโ ಃಳಉಡ ൽකಂಕಗಳย
෮ದยನർಜರತಕౙൿ౪, ಎಂದฉ:-
(ಎ) ౷ೕಕคವವನ วಕౙඬಸ౨ಕಗಳย ನ෩ർඈಥ ർಯದ ൽකಂಕ ಅಥ฿ ಆತನ
ಂ౾ನ ಌಯย ർಯವඝ౬ ಖೋბ ౾ದ ൽකಂಕ, ಇโಗಳย ෴โൿ ෮ದสೕ ಅൿ;
ಅಥ฿
18
() තซಃർರඛಂದ วಪഔౣ ಅಥ฿ ಅದಃౙ ಬದมಜ ෴โർದง ກಸคඛಂದ
ಕฉಯมಞವ ෴โඃ ಇತರ ದ౨ๆಜඝ౬ ඛೕഴವ ൽකಂಕൽಂದ ಅರವൡ౨ ൽನಗಳ ඛಕಟ
ತฆ฿ಯ฿ಜ ಬฆವ ൽකಂಕ:
ಪฏൡ, තซಃಯ ಸಮಯವඝ౬ ಘಡ (ಎ) ಅಥ฿ ಘಡ () ಗಳ ಅലಯย ඛಧბคಸฤ
ಧ฿ಗൽದ౪ย, තซಃಯ ಸಮಯโ තซಃಯඝ౬ ౷ೕಕคವವನ วಕౙඬಸ౨ಕಗಳย ನ෩ർದ
ൽකಂಕ฿ಜರತಕౙൿ౪:
ಮൡ౨ ಪฏൡ, ಸಹವൟბ ಉದಮൽಂർಞವ තซಃಯ ದಭბದย ๅಗಳ තซಃർರನ
౩ನ ූರತದ ຄರಜർ౪ಗ, තซಃಯ ಸಮಯโ, තซಃಯඝ౬ ౷ೕಕคವವನ วಕౙඬಸ౨ಕಗಳย
ನ෩ൽದ ൽකಂಕ ಅಥ฿ ർಯದ ൽකಂಕ, ಇโಗಳย ෴โൿ ෮ದสೕ ಅൿ
ಆಜರತಕౙൿ౪.
xxx xxx xxx
16. ഴವั คಡಯ ಜ෫ಯඝ౬ ಡൿಆಳฤ ಅಹბ ಮൡ౨ ಷರൡ౨ಗำ.-
xxx xxx xxx
(4) ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ ෴โඃ วಪഔౣ ಅಥ฿ ಖೋბ ಪഔౣಡ
ීඌඈ, ಅಂಥ วಪഔౣ ಅಥ฿ ಖೋბ ಪഔౣಯඝ౬ ಒಳತำವ ಹಣ౽ನ ವಷბ
ಆචತಂಡ ತฆ฿ಯದ ನๅಂಬฑ ൟಂಗัನ ෩ವತ౨ඡ ൽನ ಅಥ฿ ීඌದ ฿ბಕ คಟඨბ
ಸยಃಯ ൽකಂಕ, ಇโಗಳย ෴โൿ ෮ದสೕ ಅದರ ඦತರ, ഴವั คಡ ಜ෫ಯඝ౬
ಡൿಆಳฤ ಒಬ౯ ඣಂർತ ವ౾౨ ಹಀౙಳವකಜರತಕౙದ౪ಲ.
ಪฏൡ ඣೕಂർತ ವ౾౨ ಪಕರಣ 39ರ ಅലಯย 2018ರ ೖბ ൟಂಗัಛಜ คಟඨბ
ಒದಜಸ౽ದ ಆචಯ ൽකಂಕದ ඦತರ ಸದค ಪಕರಣದ ಅലಯย 2019ರ ೖბ ൟಂಗัಛಜ
คಟඨბ ಒದಜಸ౽ದ ಆචಯ ൽකಂಕದವฉಡ, 2017-18ರ ಹಣ౽ ವಷბದยಯ ಸರಀ ಅಥ฿
ๅಗಳ ಅಥ฿ ಅๅರಡರ තซಃಛಜ ෴โඃ วಪഔౣ ಅಥ฿ ಅಂತಹ วಪഔౣಡ ීඌದ
ಖೋბ ೕഔಡ ීඌඈ, ෴โದರ เವರಗำ ಪಕರಣ 37ರ ಉಪ-ಪಕರಣ (1)ರ ಅലಯย 2019ರ
ೖბ ൟಂಗัಛಜ คಟඨბ ಒದಜಸ౽ದ ಆචಯ ൽකಂಕದವฉಡ තซಃർರඛಂದ ಅභ สೕി
ಡಲ౭ഔౣංೕ ಅโಗಳ ഴವั คಡ ಜ෫ಯඝ౬ ಪഷಯฤ ಹಀౙಳವකಗತౙಕൿ౪.
xxx xxx xxx
17. ಜ෫ಯ ງಃ ಮൡ౨ ತഷ ലದ ಜ෫ಗำ.- xxx xxx xxx
(5) ಪಕರಣ 16ರ ಉಪಪಕರಣ (1) ಮൡ౨ ಪಕರಣ 18ರ ಉಪಪಕರಣ (1) ರย ಏඡ
ಒಳತಂലದ౪ง ಈ ಃಳಉಡโಗัಡ ීඌඈ ഴವั คಡ ಜ෫ ಲಭเರತಕౙದ౪ಲ,
ಎಂದฉ:-
(ಎ) ಹൽ෩ฆ ವ౾౨ಗัಜಂತ (ೈಲಕನඝ౬ ಒಳತಂഽ) ກನದಲದ ಆಸನದ ಮಥბದ
ಅඝ෮ೕದචಯඝ౬ ຄಂൽฆವ, ವ౾౨ಗಳ ಛಃಯ ෮ೕഓฆ ฿ಹನಗำ, ಈ ಃಳಜನโಗัಛಜ
ಃಳಉಡ คಡർಯಕ තซಃಗಳඝ౬ ಡฤ, ಬಳಃ෴ർಗ ຄರൡಪലඈ, ಎಂದฉ:-
(ಅ) ಅಂಥ ෮ೕഓฆ ฿ಹನಗಳ ෨ಂൿವฉದ තซಃ; ಅಥ฿
(ಆ) ಪ෴ಕರ ಛಃ; ಅಥ฿
(ಇ) ಅಂಥ ෮ೕഓฆ ฿ಹನಗಳ ೈಲක ತರൟಯඝ౬ ඛೕഴโൿ;
(ಎಎ) ඥಃಗำ ಮൡ౨ เನ ಈ ಃಳಜನโಗัಛಜ ಬಳಃ෴ർಗ ຄರൡಪലඈ:-
(i) ಃಳಉಡ คಡർಯಕ තซಃಗಳඝ౬ ಡฤ, ಎಂದฉ:-
(ಎ) ಅಂಥ ඥಃಗำ ಮൡ౨ เನಗಳ ෨ಂൿವฉದ තซಃ; ಅಥ฿
() ಪ෴ಕರ ಛಃ; ಅಥ฿
() ಅಂಥ ඥಃಗಳ ෴ನದ ಈಶಲಗಳ ತರൟಯඝ౬ ඛೕഴโൿ; ಅಥ฿
(ല) ಅಂಥ เನದ ฃಟ ಈಶಲಗಳ ತರൟಯඝ౬ ඛೕഴโൿ.
19
(ii) ಸರಀ ಛಃಛಜ; (ಎ) ಘಡ (ಎ) ಅಥ฿ ಘಡ(ಎಎ)ನย ಉวೕฆವ ෮ೕഓฆ
฿ಹನಗำ, ඥಃಗำ ಅಥ฿ เನಗัಡ ීඌൿದರಷౣರ ಮഔౣಡ ನ เ෫, ๅ
ඛೕഴเಃ, ൿರ౨ ౽ಯბ ಮൡ౨ ඛವბಹ൏ ๅಗำ:
ಪฏൡ, ಅಂಥ ๅಗัಡ ීඌඈ ഴವั คಡ ಜ෫ ಃಳಉഽൟർ౪ಗ
ಲಭเರತಕౙൿ౪,-
(i) ಘಡ (ಎ) ಅಥ฿ ಘಡ(ಎಎ)ನย ಉวೕฆವ ෮ೕഓฆ ฿ಹನಗำ, ඥಃಗำ ಅಥ฿
เನಗำ ಅದರย ඛൽბಷౣಪലฆವ ಉං౪ೕಶಗัಛಜ ಬಳಃ෴ಜದ౪ย;
(ii) ಃಳಉಡโಗಳย ൧ಡಜಆಂലฆವ คಡർಯಕ ವ౾౨ಂದ ౷ೕಂತ฿ಜದ౪ย,-
(I) ಅಂಥ ෮ೕഓฆ ฿ಹನಗำ, ඥಃಗำ ಅಥ฿ เನಗಳ ತ෴คಃಯย; ಅಥ฿
(II) ಆತඛಂದ เ෫ ಡมದ ಅಂಥ ෮ೕഓฆ ฿ಹನಗำ, ඥಃಗำ ಅಥ฿ เನಗัಡ
ීඌದ ನ เ෫ಯ තซಃಯย;
() ಈ ಃಳಉಡ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ තซಃ:-
(i) ಆರ ಮൡ౨ ඩඛೕಯಗำ, ຄฃಂಗಣ ಆರ ಸರಬฃ೩, ಂದಯბ౾౺, ಆฌೕಗ
ๅಗำ, ಂದಯბವಧბಕ ಮൡ౨ งඪ౽ ಶಸ౨ი౾౺ (Plastic Surgery), ಘಡ (ಎ) ಅಥ฿
ಘಡ(ಎಎ)ನย ಉวೕฆವ ෮ೕഓฆ ฿ಹನಗำ, ඥಃಗำ ಅಥ฿ เನಗಳඝ౬ ෟೕಗಃౙ,
ಢಡ ಅಥ฿ ലಡಡ ඛೕഴโൿ, ಅದರย ඛൽბಷౣಪലฆವ ಉං౪ೕಶಗัಛಜ ಬಳಃ෴ಞโದඝ౬
ຄರൡಪലඈ, ೧ೕವ เ෫ ಮൡ౨ ಆฌೕಗ เ෫:
ಪฏൡ, ಒಬ౯ ඣೕಂർತ ವ౾౨ಂದ ಅಂಥ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ
ಒಂൿ ಒಳ෨ಖ තซಃಯඝ౬, ಅಂಥ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ ຄರ෨ಖ
คಡർಯಕ තซಃಯඝ౬ ಡฤ ಅಥ฿ คಡർಯಕ ಕ౨ ಅಥ฿ ෦ಶ තซಃಯ
ූಗ฿ಜ ಬಳದย, ಅಂಥ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡಃౙ ීඌඈ ഴವั
คಡ ಜ෫ ಲಭเರತಕౙൿ౪;
(ii) ಒಂൿ ಕ, ಆฌೕಗ ಟ ඹങ౬ ಄ಂದದ ಸದಸತ౷; ಮൡ౨
(iii) ರ೬ಯยฆವ ಉඅೕಜಗัಡ ඛೕಡมದ ರ೬ ಪ෴ಣದ ค෴ൟ ಅಥ฿ ಸ౷ಛಮ
ಪ෴ಣ ค෴ൟತಹ ಪ෴ಣದ ಅඝಁಲಗำ:
ಪฏൡ, ತ൞ౙಲದย ೦คಯยฆವ ෴โඃ ౽ඞඛನ ಅലಯย ಉඅೕಗർತඝ ತನ౬
ಉඅೕಜಗัಡ ಒದಜಸฤ ಧเฆ๋ತಹ, ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡಃౙ
ීඌඈ ഴವั คಡ ಜ෫ ಲಭเರತಕౙൿ౪
() ಞൟ౨ಡ ౽ಮಛคಯ ෨ಂൿವฉದ තซಃಛಜ ഴವั ๅ෴ಜฆโದඝ౬
ຄರൡಪലඈ
౩ರಸ౷ൟ౨ನ
ඛბಣ౽ౙಜ
(౩ವರ
ಮൡ౨
൧ೕಪಕರಣಗಳඝ౬
ຄರൡಪലඈ) ലದ ಞൟ౨ಡ ౽ಮಛค ๅಗಳ තซಃ.
(ല) ಒಬ౯ คಡർಯಕ ವ౾౨ ತನ౬ ಸ౷ಂತ ಌಯ ෬ว ಒಂൿ ౩ರ ಸ౷ൟ౨ನ (౩ವರ
ಅಥ฿ ൧ೕಪಕರಣಗಳඝ౬ ຄರൡಪലඈ) ඛბಣ౽ౙಜ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿
ಅโಗึರಡඝ౬, ಅಂಥ ಸರಀ ๅಗำ ಅಥ฿ ಅโಗึರಡඝ౬, ವವರದ ಪಥದย ಅಥ฿
෨ಂൿವคಃಯย ಬಳಃലฆโದඞ౬ ಒಳತಂഽ, ౷ೕಕคโൿ;
เವರൕ:-ಘಡ () ಮൡ౨ (ല) ಘಡ (ല) ಗಳ ಉං౪ೕಶಗัಛಜ, ’ඛბಣ’ ಎಂಬ ಪದโ
ීಡ฿ัಂತತಂലฆವ ಅಷౣರ ಮഔౣಡ, ಸದค ౩ರಸ౷ൟ౨ಡ ലฆವ ඬನฑ- ඛბಣ ನเೕಕರಣ,
ಪბഷಗำ ಅಥ฿ ඩბഖಗำ ಅಥ฿ ൿರ౨ಗಳඝ౬ ಒಳತำತ౨ං.
(ಇ) ಪಕರಣ 10ರ ಅലಯย ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ ෬ว ർಯ
ಡมದ คಡ.
20
(ಎෆ) ಒಬ౯ ಆඛ฿ คಡർಯಕ ವ౾౨ಂದ, ಆತඛಂದ ಆಮർಜฆವ ಸರಕඝ౬
ຄರൡಪലඈ ౷ೕಕคಸಲ౭ಟౣ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರഴ;
(ಎෆಎ) ಉಪඛ ಅඌඛಯಮ 2013 (2013ರ ಄ಂದಅඌඛಯಮ 18)ರ ಪಕರಣ 135ರย
ಉวೕฆ๋ ౽ბชഡ ೧ಕ ಜ฿౪คಯ ಅലಯย ಆತನ ಧಡ ීඌದ
ಚഖವഔಃಗัಡ ಬಳಸมದ ಅಥ฿ ಬಳಸฤ ಉං౪ೕ๏ಸมದ ಒಬ౯ คಡർಯಕ ವ౾౨ಂದ,
౷ೕಕคಸಲ౭ಟౣ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರഴ;”.
(೧) ็ಯ౾౨ಕ ಅඝෟೕಗ౽ౙಜ ಉಪೕಜದ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರഴ;
(ກೖ)
ಕึൿຄೕದ,
ಕಳತನ฿ದ,
කಶತಂಡ,
วಕౙൽಂದ
ಡൿ౾ದ
ಅಥ฿
ಉഴತฉ෴ಜ ಅಥ฿ ಉತ ದคಗะಜ เศ ಡมದ ಸರಀಗำ; ಮൡ౨
(ಐ) ಪಕರಣ 74, 129 ಮൡ౨ 130ರ ಉಪීಧಗัಡ ಅඝರ฿ಜ ർಯ ಡมದ
෴โඃ คಡ.
xxx xxx xxx
21.
ಅඌಕ฿ಜ
ງಃ
ലದ
ಜ෫ಯ
ವยಯ
เඋನ.-
ಪಕರಣ
20ರย
ಒಳತಂലฆವ ಉಪීಧಗಳඝ౬ ಉಲಂಫ ഴವั ๅ ງಃർರඝ, ಜ෫ಯඝ౬ ງಃ
ലൿದರ ಪค൏ಮ฿ಜ ಒಬ౯ ಅಥ฿ ಅದ౾ౙಂತ ກನ ౷ೕಕคವವคಡ ಜ෫ ಅඌಕ฿ಜ
ງಃ෴ಜದ౪ย,
ಡ
ງಃ
ലದ
ಅඌಕ
ಜ෫ಯඝ౬
ಬലಂൽಡ
ಅಂತಹ
౷ೕಕคವವคಂದ ವย ಡತಕౙൿ౪ ಮൡ౨ ಪಕರಣ 73 ಅಥ฿ ದූბඝರ฿ಜ ಪಕರಣ
74ರ
ಉಪීಧಗำ
ಯ൶ೕತ
ವ൞ಸಗูಂൽಡ
ವฤ
ಡ౽ದ
෮ತ౨ವඝ౬
ඛಧბคโದ౽ౙಜ ಅನ౷ಯ฿ಗತಕౙൿ౪.
xxx xxx xxx
30. ඣೕಂದಯ ರದ౪ൟಯඝ౬ ಂಪഷโൿ.- (1) ඛಯ෦ಸಬർದ ಅಂಥ
ಷರൡ౨ಗัಡ
ಒಳಪഖౣ,
෴ರ
ඣೕಂದಯඝ౬
ಸ౷දೕರൕಂದ
ಕ౨
ಅඌ౽ค
ರൿ౪ತัವඣೕ ಆ ෴่ಬ౯ ඣೕಂർತ ವ౾౨, ಅಂಥ ಅඌ౽คಡ, ඣೕಂದ ರದ౫ൟಯ
ಂಪഷเಃಛಜ, ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย, ಅಂಥ ಅವඌಯ ಒಳಛಜ ಮൡ౨ ಅಂಥ
ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัಡ ಒಳಪഖౣ ಅ೧ბಯඝ౬ ಸยಸಬൿ.
(2) ಕ౨ ಅඌ౽ค, ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย ಮൡ౨ ಅಂಥ ಅವඌಳಡ
ಆඃಶದ
෩ಲಕ,
ඣೕಂದಯ
ರದ౪ൟಯඝ౬
ಂಪഷಯಬൿ
ಅಥ฿
ಅ೧ბಯඝ౬
ൟರಸౙคಸಬൿ:
ಪฏൡ,
ಕ౨
ಅඌ౽ค,
ඣೕಂದ
ರದ౪ൟಯ
ಂಪഷเಃಯ
ಅ೧ბಯඝ౬
ಅ೧ბർರඛಡ ಅಹ฿ಲඝ౬ ຂัಆಳฤ ಒಂൿ ಅವ౽ಶವඝ౬ ඛೕലದ ຄರൡ ൟರಸౙคಸತಕౙದ౪ಲ.
(3) ಄ಂඊರ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮದ ಅലಯยನ ඣೕಂದ ರದ౪ൟಯ
ಂಪഷเಃ ಈ ಅඌඛಯಮದ ಅലಯยನ ඣೕಂದ ರದ౪ൟಯ ಂಪഷเಃ ಎಂൿ
ಪคූเಸತಕౙൿ.
xxx xxx xxx
31. คಡ วಪഔౣ.- xxx xxx xxx
(3) ಉಪಪಕರಣ (1) ಮൡ౨ (2)ರย ಏඡ ಒಳತಂലದ౪ง,-
(ಎ) ಒಬ౯ ඣೕಂർತ ವ౾౨, ඣೕಂದ ೦คಡ ಬฆವ ൽකಂಕൽಂದ ඩฏಭ฿ಜ
ಆತඛಡ ඣೕಂದ ಪಣಪತ ඛೕഴเಃಯ ൽකಂಕದ ವฉಜನ ಅವඌಯย ಈಛಗศ ඛೕലฆವ
วಪഔౣಡ ಪൟ෴ಜ ಪคಷౙೃತ วಪഔౣಯඝ౬, ඣೕಂದ ಪಣಪತ ඛೕഴเಃಯ ൽකಂಕದ
ಒಂൿ ൟಂಗಳ ಒಳಛಜ ಮൡ౨ ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย, ඛೕಡಬൿ;
21
() ಒಬ౯ ඣೕಂർತ ವ౾౨, තซಃലದ ಸರಀ ಅಥ฿ ๅಗಳ ಅಥ฿
ಅโಗึರಡರ ಲโ ಎರഴ ඞฆ งඩಗัಜಂತ ಕല෫ದ౪ฉ, ඛಯ෦ಸಬർದ ಅಂಥ
ಷರൡ౨ಗัಡ ಒಳಪഖౣ ಮൡ౨ ಅಂಥ เඋನದย ಒಂൿ คಡ วಪഔౣಯඝ౬ ඛೕಡൽರಬൿ;
() เකൟ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡඝ౬ තซಃ ഴವ ಅಥ฿
ಪಕರಣ 10ರ ಉಪීಧಗಳ ಅലಯย คಡ ർಯ ഴವ ಒಬ౯ ඣೕಂർತ ವ౾౨, ಒಂൿ
วಪഔౣಡ ಬದมಜ, ඛಯ෦ಸಬർದ ಅಂಥ เವರಗಳඝ౬ ಒಳತಂലฆವ ಮൡ౨ ಅಂಥ
เඋನದย
ಒಂൿ
තซಃಯ
ಲඝ౬
ඛೕಡತಕౙൿ౪:
ಪฏൡ,
ඣೕಂർತ
ವ౾౨,
තซಃലದ
ಸರಀ
ಅಥ฿
ๅಗಳ
ಅಥ฿
ಅโಗึರಡರ
ಲโ
ಎರഴ
ඞฆ
งඩಗัಜಂತ ಕല෫ದ౪ฉ, ඛಯ෦ಸಬർದ ಅಂಥ ಷರൡ౨ಗัಡ ಒಳಪഖౣ ಮൡ౨ ಅಂಥ
เඋನದย ಒಂൿ තซಃಯ ಲඝ౬ ඛೕಡൽರಬൿ.
(ല) ಒಬ౯ ඣೕಂർತ ವ౾౨, ෴โඃ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ
තซಃಡ ීඌඈ ෨ಂಗಡ ർಯವඝ౬ ౷ೕಕคർಗ, ಅಂಥ ർಯದ ౷ೕಂൟಯඝ౬
౾౹ೕಕคವ, ඛಯ෦ಸಬർದ ಅಂಥ เವರಗಳඝ౬ ಒಳತಂലฆವ, ౷ೕಂൟಯ ರೕൽ ಅಥ฿
෴โඃ ಇತರ ದ౨ๆಜඝ౬ ඛೕಡತಕౙൿ౪;
(ಇ) ಒಬ౯ ඣೕಂർತ ವ౾౨ ෴โඃ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ
තซಃಡ ීඌඈ ෨ಂಗಡ ർಯವඝ౬ ౷ೕಕค, ౷ೕಂൟಯ ರೕൽಯඝ౬ ඛೕലൿ౪, ಆದฉ
ತฆ฿ಯ฿ಜ තซಃಯඝ౬ ലರൽದ౪ย ಅಥ฿ ಅದಕౙඝಞಣ฿ಜ คಡ วಪഔౣಯඝ౬
ඛೕലರൽದ౪ย, ಸದค ඣೕಂർತ ವ౾౨, ർಯವඝ౬ ലದ౪ ವ౾౨ಡ ಅಂಥ ർಯಃౙ
ಪൟ෴ಜ ಒಂൿ ಮฆඩವൟ ರೕൽಯඝ౬ ඛೕಡಬൿ;
(ಎෆ) ಪಕರಣ 9ರ ಉಪ-ಪಕರಣ (3) ಅಥ฿ ಉಪ-ಪಕರಣ (4)ರ ಅലಯย คಡ ർಯ
ಡฤ ಧඛฆವ ಒಬ౯ ඣೕಂർತ ವ౾౨, ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ
౷ೕಂൟಯ ൽකಂಕඈൿ ඣೕಂർತකಜರඈತಹ තซಃർರඛಂದ ౷ೕಕคದ ಸರಀ ಅಥ฿
ๅಗำ ಅಥ฿ ಅโಗึರಡಃౙ ීඌඈ, ಒಂൿ วಪഔౣಯඝ౬ ඛೕಡತಕౙൿ౪.
(೧) ಪಕರಣ 9ರ ಉಪ-ಪಕರಣ (3) ಅಥ฿ ಉಪ-ಪಕರಣ (4)ರ ಅലಯย คಡ ർಯ
ಡฤ
ಧඛฆವ
ಒಬ౯ ඣೕಂർತ ವ౾౨, තซಃർರඛಡ ർಯ ഴವ
ಸಮಯದย ಒಂൿ ർಯದ ರೕൽಯඝ౬ ඛೕಡತಕౙൿ౪.
xxx xxx xxx
35. วಕౙಪತಗำ ಮൡ౨ ಇತರ ർಖวಗำ.- xxx xxx xxx
(6) ಪಕರಣ 17ರ ಉಪಪಕರಣ (5)ರ ಘಡ (ກೖ)ನ ಉಪීಧಗัಡ ಒಳಪഖౣ, ඣೕಂർತ
ವ౾౨, ಉಪಪಕರಣ (1)ರ ಉಪීಧಗัಡ ಅඝರ฿ಜ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿
ಅโಗึರಡರ วಕౙ ಇಡฤ เಫಲකದย, วಕౙ ಇಡมಗದ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ
෬ว ർಯ ಡ౽ದ คಡಯ ෮ತ౨ವඝ౬, ಕ౨ ಅඌ౽ค, ಅಂಥ ಸರಀ ಅಥ฿
ๅಗำ ಅಥ฿ ಅโಗึರഴ ಅಂಥ ವ౾౨ಂದ තซಃ෴ಜๅ ಎඝ౬ವ ಡ ඛಧბคಸತಕౙൿ౪
ಮൡ౨ ಪಕರಣ 73ರ ಅಥ฿ ದූბඝರ฿ಜ ಪಕರಣ 74ರ ಉಪීಧಗำ ಯ൶ೕತ
ವ൞ಸಗูಡච, ಅಂಥ คಡಯඝ౬ ඛಧბคโದ౽ౙಜ ಅನ౷ಯ฿ಗತಕౙൿ౪.
xxx xxx xxx
39. คಟನბಳඝ౬ ಒದಜโൿ.- xxx xxx xxx
(3) ಪಕರಣ 51ರ ಉಪීಧಗಳ ಅലಯย, ෩ಲದย คಡಯඝ౬ ෨ฆಗഷ ഴโൿ
ಅಗತเฆವ ಪൟಬ౯ ඣೕಂർತ ವ౾౨, ಅಂಥ ෨ฆಗഷಗಳඝ౬ ಡมಜฆವ ൟಂಗัಡ
ಒಂൿ คಟඨბ ಅඝ౬ เൿකನ คೕൟಯย, ඛಯ෦ಸಬർದ ಅಂಥ ನ෩ච ಮൡ౨ เඋನದย,
ಅಂಥ ൟಂಗำ ಆචತಂಡ ಹൡ౨ ൽನಗಳ ಒಳಛಜ ಒದಜಸತಕౙൿ౪.
xxx xxx xxx
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49. คಡ, ಬല, ඈಡ ಮൡ౨ ಇತರ ෮ತ౨ಗಳ ർಯ.- xxx xxx xxx
(8) ಪൟಬ౯ คಡർಯಕ ವ౾౨, ಈ ಅඌඛಯಮದ ಅಥ฿ ಅದರ ಅലಯย ಡมದ
ඛಯಮಗಳ ಅലಯย ಆತನ คಡ ಮൡ౨ ಇತರ ౾ಗಳඝ౬ ಃಳಉಡ ಕಮದย ൟೕคಸತಕౙൿ౪, ಎಂದฉ:-
(ಎ) ಂൽನ คಡ ಅವඌಗัಡ ීඌದ ಸ౷-ඛಧბคತ คಡ ಮൡ౨ ಇತರ ౾ಗำ;
() ಪಚยತ คಡ ಅವඌಗัಡ ීඌದ ಸ౷-ඛಧბคತ คಡ ಮൡ౨ ಇತರ ౾ಗำ;
() ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರ ಅലಯย ඛಧბคದ ತಛංಯඝ౬ ಒಳತಂഽ ಈ
ಅඌඛಯಮದ ಉಪීಧಗಳ ಅಥ฿ ಅದರ ಅലಯย ಡมದ ඛಯಮಗಳ ಅലಯย, ർಯ
ಡ౽ದ ෴โඃ ಇತರ ෮ತ౨.
xxx xxx xxx
50. คಡಯ เಬ ർಯದ ෬ว ಬല.- (1) ಈ ಅඌඛಯಮದ ಉಪීಧಗัಡ ಅಥ฿
ಅದರ ಅലಯย ಡมದ ඛಯಮಗัಡ ಅඝರ฿ಜ คಡಯඝ౬ ർಯ ಡฤ
ಧකಜฆವ ಆದฉ คಡಯඝ౬ ಅಥ฿ ಅದರ ෴โඃ ූಗವඝ౬ ඛಯ෦ಸมದ ಅವඌಳಡ
ಸ౽ბರಃౙ ർಯ ಡฤ เಫಲකದ ಪൟಬ౯ ವ౾౨, คಡ ಅಥ฿ ಅದರ ෴โඃ ූಗโ
ർಯ฿ಗං
ಉัದ
ಅವඌಡ,
ಪคಷൟ౨ನ
๏මರ౺ಗಳ
ಅನ౷ಯ
ಸ౽ბರൽಂದ
ಅඌಸಬർದ, ๕ಕറ ಹൽචಂಟರಷౣඝ౬ ෦ೕರದ, ಅಂಥ ದರದย ಬലಯඝ౬, ൞කಜ,
ർಯ ಡತಕౙൿ౪.
ಪฏൡ, ಒಂൿ คಡ ಅವඌಯย ಡมದ ಟ ಪಕರಣ 39ರ ಉಪීಧಗัಡ
ಅඝರ฿ಜ ಇฆವ ಗഴโ ൽකಂಕದ ඦತರ ಒದಜದ คಟඛბನย, ಅಂಥ คಟನბඝ౬ ಸದค
ಅವඌಡ ීඌඈ 73ඡ ಪಕರಣ ಅಥ฿ 74ඡ ಪಕರಣದ ಅലಯย ෴โඃ ನറವัಯඝ౬
ඩฏದ ඦತರ ಒದಜฆโದඝ౬ ຄರൡಪല, ಸದค ಅವඌಛಜ ಳೕฆವ තซಃಗัಡ
ීඌದ คಡ ർಯದ ෬ยನ ಬല เൿකನ ನಗൿ ಌಡ ಖೋბ ౾ ർಯ
ലದ คಡಯ ಆ ූಗದ ෬ว ർಯ฿ಗತಕౙൿ౪.
(2) ಉಪ-ಪಕರಣ (1)ರ ಅലಯย ಬലಯඝ౬, ಅಂಥ คಡ ർಯಃౙ ౾෴ಞವ ൽನದ
ತದඦತರ ಬฆವ ൽನൽಂದ, ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย, วಕౙ ಕತಕౙൿ౪.
(3)
ഴವั คಡಯඝ౬ ತඩ౭ಜ ಪഷൽದ౪ย ಮൡ౨ ಬಳಆಂലದ౪ย, ඣೕಂർತ
ವ౾౨ ಅಂಥ ತඩ౭ಜ ಪഷൽฆವ ಮൡ౨ ಉಪೕಜಆಂലฆವ ഴವั คಡಯ ಜ෫ಯ
෬ว,
ಪคಷൟ౨ನ
๏මರ౺ಗಳ
ಅನ౷ಯ,
ಸ౽ბರโ
ಅඌಸಬർದ
๕ಕറ
ಇಪ౭ತ౨කಲౙರಷౣඝ౬ ෦ೕರದ ಅಂಥ ದರದย ಬലಯඝ౬ ർಯ ಡತಕౙൿ౪ ಮൡ౨ ಬലಯ
ದರವඝ౬ ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย วಕౙ ಕತಕౙൿ౪.
xxx xxx xxx
51. ෩ಲದย คಡ ෨ฆಗഷ.- xxx xxx xxx
(7) ಈ ಪಕರಣದ ಅലಯย ౾ฆವ ෮ತ౨ದ ඛಧბರൕಯඝ౬ ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ
74ರย ඛൽბಷౣಪലದ เඋನದย ಡತಕౙൿ౪.
xxx xxx xxx
54. คಡಯ ಮฆඩವൟ.- xxx xxx xxx
(3) ಉಪಪಕರಣ (10)ರ ಉಪීಧಗัಡ ಒಳಪഖౣ, ಒಬ౯ ඣೕಂർತ ವ౾౨, ෴โඃ คಡ
ಅವඌಯ ಆචಯย ಬಳಃ෴ಗದ ෴โඃ ഴವั คಡ ಜ෫ಯ ಮฆඩವൟಯඝ౬ ಃೕ෨
ಡಬൿ:
ಪฏൡ, ಬಳಃ෴ಗದ ෴โඃ ഴವั คಡ ಜ෫ಯ ಮฆඩವൟಡ ಈ ಃಳಉಡ
ದಭბಗಳඝ౬ ຄರൡಪലඈ ಅವ౽ಶ ඛೕಡತಕౙದ౪ಲ-
(i) คಡ ർಯเಲං ലದ ๒ನ ದರದ තซಃಗำ;
23
(ii) ಪคಷൟ౨ನ ๏මರ౺ನ ಅನ౷ಯ ಸ౽ბರ ಅඌಸಬർದ ಸರಀ ಅಥ฿ ๅಗำ
ಅಥ฿ ಅโಗึರಡರ තซಗಳඝ౬ ຄರൡಪലඈ ഖౣವั තซಃಗಳ ෬ยನ คಡ
ದರ౾ౙಂತ ഴವัಗಳ ෬ยನ คಡ ದರ ກฆವ (ದರเಲದ ಅಥ฿ තಣბ เකൟ
තซಃಗಳඝ౬ ຄರൡಪലඈ) ౽ರಣ౽ౙಜ ಜ෫ ತತಂലฆโൿ:
ಮൡ౨ ಪฏൡ, ූರತൽಂದ ຄರಗഷಡ ರම౨ದ ಸರಀಗำ ರර౨ ಂಕಃౙ ಒಳಪഔౣฆವ
ದಭბಗಳย
ಬಳಃ෴ಗದ
෴โඃ
ഴವั
คಡ
ಜ෫ಯ
ಮฆඩವൟಡ
ಅವ౽ಶ
ඛೕಡತಕౙದ౪ಲ:
ಅಲඃ ಪฏൡ, ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ තซಃർರඝ ಅಂಥ
තซಃಗಳ ෬ว ർಯ ലದ ಏ౾ೕಂತ คಡಯ ಮฆඩವൟಯඝ౬ ಃೕ෨ ലದ౪ฉ,
ഴವั คಡ ಜ෫ಯ ಮฆඩವൟಡ ಅವ౽ಶ ඛೕಡತಕౙದ౪ಲ.
xxx xxx xxx
(14) ಈ ಪಕರಣದย ಏඡ ಒಳತಂലದ౪ง, ಒಂൿ เರ งඩಗัಜಂತ ಕല෫
෮ತ౨เದ౪ฉ, ಉಪಪಕರಣ (5) ಅಥ฿ ಉಪಪಕರಣ (6)ರ ಅലಯย ಮฆඩವൟಯඝ౬, ಅ೧ბർರඛಡ
ർಯ ಡತಕౙದ౪ಲ.
เವರൕ:- ಈ ಪಕರಣದ ಉං౪ೕಶಗัಛಜ,-
(1) “ಮฆඩವൟ”, ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರಡರ ๒ನ-ದರದ තซಃಗಳ
෬ว ಅಥ฿ ಅಂಥ ๒ನ-ದರದ තซಃಗಳඝ౬ ಡฤ ಉಪೕಜದ ഴವัಗำ ಮൡ౨
ഴವั ๅಗಳ ෬ยನ คಡಯ ಮฆඩವൟಯඝ౬ ಅಥ฿ ಪคූเತ ರර౨ಗำ ಎಂൿ
ಪคಗಣචಡ ಡൿಆಂಡ ಸರಀಗಳ තซಃ ෬ยನ คಡಯ ಮฆඩವൟಯඝ౬, ಅಥ฿ ಉಪಪಕರಣ
(3)ರ ಅലಯย ಉಪීඌඈ ಬಳಃ෴ಗದ ഴವั คಡ ಜ෫ಯ ಮฆඩವൟಯඝ౬
ಒಳತำತ౨ං.
(2) “ීඌದ ൽකಂಕ” ಎಂದฉ:-
(ಎ) ಸರಀಗำ ූರತದ ຄರಗഷಡ ರම౨ದ ದಭბದย, ಅඃ ಸರಀಗัಡ ಅಥ฿, ಅಂಥ
ಸರಀಗಳย ಉಪೕಜದ ഴವัಗำ ಅಥ฿ ದූბඝರ฿ಜ ഴವั ๅಗัಡ
ීඌඈ ർಯ ലದ คಡಯ ಮฆඩವൟ ಲಭเದ౪ย,-
(i) ಸರಀಗำ ಸ෨ದ ಅಥ฿ ฿ ಗბದ ෩ಲಕ ರම౨ಜದ౪ฉ, ಅಂಥ ಸರಀಗಳඝ౬
ൡಂฆವ ಹಡಞ ಅಥ฿ เನโ, ූರತವඝ౬ ಟౣ ൽකಂಕ; ಅಥ฿
(ii) ಸರಀಗำ ේ ಗბದ ෩ಲಕ ರම౨ಜದ౪ฉ, ಅಂಥ ಸರಀಗำ ಗലಯඝ౬ ർഔದ ൽකಂಕ;
ಅಥ฿
(iii) ಸರಀಗำ ಅಂಯ ෩ಲಕ ರම౨ಜದ౪ฉ, ීඌದ ಅಂ ಕೞคಂದ ූರತದ
ຄರಜನ ಸ౩ಳಃౙ ಸರಀಗಳ ರ฿ච ൽකಂಕ.
() ಪคූเತ ರර౨ಗำ ಎಂൿ ಪคಗಣචಡ ಡൿಆಂಡ ಸರಀಗಳ තซಃಯ ದಭბದย,
ಸರಀಗัಡ ීൽ
คಡ ർಯದ ಮฆඩವൟ ಲಭเದ౪ย, ಅಂಥ ಪคූเತ
ರර౨ಗัಡ ීඌದ คಟನბඝ౬ ಒದಜದ ൽකಂಕ;
“(ಎ) เ๕ಷ ಆ൮ბಕ ವಲಯ ಅไൽ౪ർರ ಅಥ฿ เ๕ಷ ಆ൮ბಕ ವಲಯ ಘಟಕಃౙ, ๒ನ
ದರದ ಸರಀ ಅಥ฿ ๅಗಳ ಅಥ฿ ಅๅರಡರ තซಃಯ ීಧದย, ಅಂಥ ತ෮ಳಜನ තซಃ
ಅಥ฿ ದූბඝರ ಅಂಥ තซಃಗಳย ಬಳದ ഴವัಗำ ಅಥ฿ ഴವั ๅಗัಡ
ීඌඈ ർಯ ലದ คಡಯ ಮฆඩವൟ ಲಭเದ౪ย, ಅಂಥ තซಃಗัಡ
ීඌඈ ಪಕರಣ 39ರ ಅലಯย คಟඨბ ಅඝ౬ ಒದಜಸฤ ಇฆವ ಗഴโ ൽකಂಕ;”.
() ූರತದ ຄರಗഷಡ ರම౨ದ ๅಗಳ ದಭბದย, ಅඃ ๅಗัಡ ಅಥ฿ ಅಂಥ
ๅಗಳย ಉಪೕಜದ ഴವัಗำ ಅಥ฿ ದූბඝರ฿ಜ, ഴವั ๅಗัಡ
ීඌඈ ർಯ ലದ คಡಯ ಮฆඩವൟ ಲಭเದ౪ย,-
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(i) ಅಂಥ ർಯವඝ౬
౷ೕಕคโದ౾ౙಂದ ෨ಂತ฿ಜ ๅಗಳ තซಃ
තಣბತಂലದ౪ย, ಪคವತბඛೕಯ เඃ๏ เඛಮಯದย ಅಥ฿ ූರൟೕಯ คಸํბ ಂ౾ඛಂದ
ಎวย ಅඝಮൟಸมಜฆโඅೕ ಅวಲ ූರൟೕಯ งඩಗಳย ർಯದ ౷ೕಂൟಯ
ൽකಂಕ; ಅಥ฿
(ii)
ๅಗัಛಜ,
วಪഔౣ
ඛೕലಃಯ
ൽකಂಕ౾ౙಂತ
෨ಂತ฿ಜ,
ർಯವඝ౬
෨ಂಗಡ฿ಜ ౷ೕಕคಸมಜದ౪ย, วಪഔౣ ඛೕലಃಯ ൽකಂಕ;
(ല) ಅඪೕฤ ඩඌ౽ರ, ಅඪೕฤ ක෴ඌಕರಣ ಅಥ฿ ෴โඃ ක෴ಲಯದ ൟೕඬბ,
ല౾, ಆඃಶ ಅಥ฿ ඛඃბಶನದ ಪค൏ಮൽಂർಜ, คಡ ಮฆඩವൟർಯಕ฿ದ ದಭბದย,
ಅಂಥ ൟೕඬბ, ല౾, ಆඃಶ ಅಥ฿ ඛඃბಶನವඝ౬ ൟัದ ൽකಂಕ;
(ಇ) ಉಪಪಕರಣ (3)ರ ෮ದಲඡ ಪฏൡಕದ ಘಡ (ii)ರ ಅലಯย, ಬಳಃ෴ಗದ ഴವั
คಡ ಜ෫ಯ ಮฆඩವൟಯ ದಭბದย, ಅಂಥ ಮฆඩವൟಛಜ ಃೕ෨ ಉದเವ ಅವඌಛಜ
ಪಕರಣ 39ರ ಅലಯย ಒದಜಸ౽ದ คಟඛბನ ಗഴโ ൽකಂಕ;
(ಎෆ) ಈ ಅඌඛಯಮ ಅಥ฿ ಅದರ ಅലಯย ಡมದ ඛಯಮಗಳ ಅലಯย
൞൞ౙยಕ฿ಜ คಡಯඝ౬ ർಯ ലದ ದಭბದย, ಅದರ ಅಂൟಮ ಕರඛಧბರൕಯ
ඦತರದย ലದ คಡಯ ຄಂർಃಯ ൽකಂಕ;
(೧) තซಃർರನඝ౬ ຄರൡಪലದ, ಒಬ౯ ವ౾౨ಯ ದಭბದย, ಅಂಥ ವ౾౨ಂದ ಸರಀ
ಅಥ฿ ๅಗำ ಅಥ฿ ಅโಗึರവ ౷ೕಂൟ෴ದ ൽකಂಕ;
(ກೖ) ෴โඃ ಇತರ ದಭბದย, คಡಯඝ౬ ർಯ ലದ ൽකಂಕ.
xxx xxx xxx
61. คಟನბಗಳ ౘ ಪค๏ೕಲච.- xxx xxx xxx
(3) ಕ౨ ಅඌ౽คಂದ ൟัಸมದ ෩ವൡ౨ ൽನಗಳ ಅವඌಯ ಅಥ฿ ಆತඛಂದ
ಅඝಮൟಸಬർದ ಅಂಥ ກನ ಅವඌಯ ಒಳಛಜ ൣඪ౨ർಯಕ฿ದ เವರൕಯඝ౬ ಒದಜಲದ
ದಭბದย ಅಥ฿ ඣೕಂർತ ವ౾౨ ඞನಗಳඝ౬ ಒඪ౭ಆಂಡ ඦತರ, ಆ ඞನಯඝ౬
ಒඪ౭ಆಂಡ ൟಂಗัನ คಟඛბನย ಸคಪലಃಯ ಕಮವඝ౬ ಡൿಆಳฤ เಫಲකದย, ಕ౨
ಅඌ౽ค ಪಕರಣ 65 ಅಥ฿ ಪಕರಣ 66 ಅಥ฿ ಪಕರಣ 67ರ ಅലಯยฆโಗಳඝ౬
ಒಳತಂഽ ಕ౨ ಕಮಗಳඝ౬ ඩฏಸಬൿ, ಅಥ฿ ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರ
ಅലಯย คಡ ಮൡ౨ ಇತರ ౾ಗಳඝ౬ ඛಧბคಸฤ ಕಮ ಜฆಜಸಬൿ.
xxx xxx xxx
62. คಟನბಗಳඝ౬ ಸยಸൽฆವವರ ಕರඛಧბರൕ.- (1) ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರย
ಇದಃౙ เฆದ౪฿ಜ ಏඡ ಒಳತಂലದ౪ง, ಪಕರಣ 46 ಅലಯย ಒಂൿ ಚක ಪತವඝ౬ ඛೕലದ
ඦತರใ, ಒಬ౯ ඣೕಂർತ ವ౾౨, ಪಕರಣ 39 ಅಥ฿ ಪಕರಣ 45ರ ಅലಯย คಟನბඝ౬
ಒದಜಸฤ เಫಲකದย, ಕ౨ ಅඌ౽ค, ಲಭเฆವ ಟ ಆತඝ ಕว౾ದ ಎม ීඌತ
ൟಗಳඝ౬ ಗಣචಡ ಡൿಆಂഴ, ಅವನ ಅൡತ౨ಮ เๆಚක ඛಣბಯದ ෬ฉಡ ಸದค ವ౾౨ಯ
คಡ ಧಯඝ౬ ඛಧბคಸฤ ಕಮ ಜฆಜಸಬൿ ಮൡ౨ ർಯ ಡൽฆವ คಡ
ීඌฆವ ಹಣ౽ ವಷბ౽ౙಜ ฿ბಕ เವರ ಪഔౣಯඝ౬ ಒದಜโದಃౙ ಪಕರಣ 44ರย
ඛඌბಷౣಪലದ ൽකಂಕൽAದ ಐൿ ವಷბಗಳ ಅವඌಳಛಜ ಒಂൿ ಕರඛಧბರ൏ ಆඃಶವඝ౬
ඛೕഴโൿ.
xxx xxx xxx
63. ಅඣೕಂർತ ವ౾౨ಗಳ ಕರඛಧბರൕ.- ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರย ಇದಃౙ
เฆದ౪฿ಜ ಏඡ ಒಳತಂലದ౪ง ಸಹ, ಒಬ౯ คಡർಯಕ ವ౾౨, ඣೕಂದಯඝ౬ ಪഷಯฤ
ಧකಜದ౪ง ಸಹ ಡ ಡฤ เಫಲකಜದ౪ย, ಅಥ฿ ಆತನ ඣೕಂದ ಪಕರಣ 29ರ
ಉಪಪಕರಣ (2)ರ ಅലಯย ರൿ౪ತಂലൿ౪ ಆದฉ คಡ ർಯ ഴโದಃౙ ಧඛದ౪ย,
25
ಕ౨ ಅඌ౽ค, ಅವನ ಅൡತ౨ಮ เๆಚක ඛಣბಯದ ෬ฉಡ, ಅಂಥ ವ౾౨ಯ คಡ
ಧಯඝ౬ ීඌದ คಡ ಅವඌಗัಡ ඛಧბคಸฤ ಕಮ ಜฆಜಸಬൿ ಮൡ౨ ർಯ
ಡൽฆವ
คಡ
ීඌฆವ
ಹಣ౽
ವಷბಃౙ
฿ბಕ
เವರ
ಪഔౣಯඝ౬
ಒದಜโದ౽ౙಜ ಪಕರಣ 44ರย ඛඌბಷౣಪലದ ൽකಂಕൽಂದ ಐൿ ವಷბಗಳ ಅವඌಳಛಜ
ಒಂൿ ಕರඛಧბರ൏ ಆඃಶವඝ౬ ඛೕഴโൿ: ಪฏൡ, ಆ ವ౾౨ಡ ತನ౬ ಅಹ฿ฤಗಳඝ౬ ຂัಆಳฤ
ಒಂൿ ಅವ౽ಶವඝ౬ ඛೕലದ ຄರൡ ಅಂಥ ಕರඛಧბರ൏ ಆඃಶವඝ౬ ຄರലಸತಕౙದ౪ಲ.
xxx xxx xxx
64. ಃಲ่ಂൿ เ๕ಷ ಪಕರಣಗಳย ౾౹ಪ ಕರඛಧბರൕ.- (1) ಕ౨ ಅඌ౽ค, ಆತನ
ಗಮನಃౙ ಬರมಜฆವ ಒಬ౯ คಡർಯಕ ವ౾౨ಯ คಡ ಧಯඝ౬ ൧ೕคವ ෴โඃ
ඬฃๅಯ ෬ว, ಅಪರ ಆಕ౨ ಅಥ฿ ೲഔ ಆಕ౨ರ ත฿ბඝಮൟಂൽಡ, ಡ
ഴโದರยನ ෴โඃ เಬโ ฃಜಸ౷ದ ൞ಸ౾౨ಯ ෬ว ಪൟಁಲ ಪค൏ಮ ೕರಬൿ
ಎඝ౬โದඝ౬ ඦಬฤ ಅವඝ ಕౣ ಆඋರಗಳඝ౬ ຄಂൽದ౪ฉ, ฃಜಸ౷ದ ൞ಸ౾౨ಯ ರౘൕಛಜ
ಅಂಥ ವ౾౨ಯ คಡ ಧಯඝ౬ ඛಧბคಸฤ ಕಮ ಜฆಜಸಬൿ ಮൡ౨ ಒಂൿ ಕರඛಧბರ൏
ಆඃಶವඝ౬ ඛೕಡಬൿ:
ಪฏൡ, ෴คಡ ಧ ීಧಪഔౣฆโඅೕ ಆ คಡർಯಕ ವ౾౨ಯඝ౬ ಖತ
ಪലಸಆಳฤ ಆಗൽದ౪ย ಮൡ౨ ಅಂಥ ಧ ಸರಀಗಳ තซಃಡ ීಧಪಟౣย, ಅಂಥ
ಸರಀಗಳ ಉ౨฿คಯඝ౬ ຄಂൽದ ವ౾౨, ಕರඛಧბರൕಡ ಧකಞವ ಮൡ౨ ಈ ಅඌඛಯಮದ
ಅലಯย ౾ฆವ คಡ ಮൡ౨ ಇತฉ ෮ತ౨ವඝ౬ ർಯ ഴโದಃౙ ಧකಜฆವ
คಡർಯಕ ವ౾౨ ಎಂൿ ಪคූเಸತಕౙൿ౪.
(2) ಉಪಪಕರಣ (1)ರย ຄರലದ ಆඃಶವඝ౬ ౷ೕಕคದ ൽකಂಕൽಂದ ෩ವൡ౨ ൽನಗಳ
ಒಳಛಜ, คಡർಯಕ ವ౾౨ ಸยದ ಒಂൿ ಅ೧ბಯ ෬ว, ಅಥ฿ ಅವರ ಸ౷දೕರൕಂದ ಅಪರ
ಆಕ౨ ಅಥ฿ ೲഔ ಆಕ౨ฆ ಅಂಥ ಆඃಶโ ತඩ౭ൿൿ ಎಂൿ ಪคಗದย, ಅವฆ ಅಂಥ
ಆඃಶವඝ౬ ಂಡൿಆಳಬൿ ಮൡ౨ ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರย ຂಳมದ
౽ಯბเඋನವඝ౬ ಅඝಸคโൿ.
xxx xxx xxx
65. คಡ ඩඌ౽ರಗัಂದ วಕౙಪค๗ೕಧච.- xxx xxx xxx
(7) ಉಪಪಕರಣ (1)ರย ನഷದ วಕౙಪค๗ೕಧච, ർಯ ಡൽฆವ ಅಥ฿ ಕല෫
ർಯ ലದ คಡ ಅಥ฿ ತඪ౭ඛಂದ ലದ ಮฆඩವൟ, ಅಥ฿ ತඩ౭ಜ ಉಪೕಜದ
ಅಥ฿ ಬಳದ ഴವั คಡಯ ಜ෫ಯඝ౬ ಪ౨ ഴโದฌಂൽಡ ಪคಣ෦ದย, ಕ౨
ಅඌ౽ค ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರ ಅലಯย ಕಮವඝ౬ ඩฏಸಬൿ.
xxx xxx xxx
66. เ๕ಷ วಕౙಪค๗ೕಧච.- xxx xxx xxx
(6) ಉಪಪಕರಣ (1)ರ ಅലಯย ನഷದ เ๕ಷ วಕౙಪค๗ೕಧච, ർಯ ലಲದ
ಅಥ฿ ಕല෫ ർಯ ലದ คಡ ಅಥ฿ ತඪ౭ඛಂದ ലದ ಮฆඩವൟ, ಅಥ฿ ತඩ౭ಜ
ಉಪೕಜದ
ಅಥ฿
ಬಳದ
ഴವั
คಡ
ಜ෫ಯඝ౬
ಪ౨
ഴโದฌಂൽಡ
ಪคಣ෦ದย, ಕ౨ ಅඌ౽ค ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರ ಅലಯย ಕಮವඝ౬
ඩฏಸಬൿ.
xxx xxx xxx
70. ඬฃๅಯඝ౬ ඛೕഴโದ౽ౙಜ ಮൡ౨ ದ౨ๆ೩ಗಳඝ౬ ಜฆಪലโದ౽ౙಜ
ವ౾౨ಗಳඝ౬ ಸಮඨ ഴವ ಅඌ౽ರ.- (1) ಈ ಅඌඛಯಮದ ಅലಯยನ ಕ౨ ಅඌ౽ค,
෴โඃ เೈರൕಯย ඬฃๅಯඝ౬ ඛೕഴโದ౽ౙಗย ಅಥ฿ ಒಂൿ ದ౨ๆ೩ ಅಥ฿
ಇච౬ೕකದರඞ౬ ಜฆಪലโದ౽ౙಗย ෴่ಬ౯ ವ౾౨ಯ ಜฃൟ ಅವಶಕ ಎಂൿ ಅವඝ
ಪคಗർಗ, เฯ ಪ౾෴ , 1908ರ (1908ರ ಄ಂದ ಅඌඛಯಮ 5) ಅലಯย ಒಂൿ เฯ
26
ක෴ಲಯದ
ಪಕರಣದย
ಉಪීඌದ
ಅඃ
เඋನದย
ಆತನඝ౬
ಸಮඨ
ഴವ
ಅඌ౽ರವඝ౬ ຄಂൽರತಕౙൿ౪.
(2) ಉಪ-ಪಕರಣ (1)ರ ಅലಯย ಉวೕಸมದ ಪൟಂൿ ಅಂಥ เೈರൕ, ූರൟೕಯ
ඈಡ , 1860ರ (1860ರ ಄ಂದ ಅඌඛಯಮ 45) ಪಕರಣ 193 ಮൡ౨ ಪಕರಣ 228ರ
ಅಥბ฿ඪ౨ಯยನ “කಕ ನറವัಗำ” ಎಂൿ ಪคූเಸತಕౙൿ౪.
xxx xxx xxx
73. ෮ೕಸ ಅಥ฿ ಉං౪ೕಶතವბಕ฿ಜ ෴โඃ ಗൟಗಳඝ౬ ತඩ౭ಜ ຂำโൿ
ಅಥ฿
ಬഴโದඝ౬
ຄರൡಪല
ಇತರ ෴โඃ ౽ರಣ౽ౙಜ คಡ
ർಯ
ಡൽฆವ ಅಥ฿ ಕല෫ ർಯ ലದ ಅಥ฿ ತඪ౭ඛಂದ ലದ ಮฆඩವൟಯ
ಅಥ฿ ತඩ౭ಜ ಡൿಆಂಡ ಅಥ฿ ಬಳದ ഴವั คಡ ಜ෫ಯ ඛಧბರൕ.-
xxx xxx xxx
(11) ಉಪಪಕರಣ (6) ಅಥ฿ ಉಪಪಕರಣ (8)ರย ಏඡ ಒಳತಂലದ౪ง, ಸ౷-ඛಧბคತ
คಡಯ ෴โඃ ෮ತ౨ವඝ౬ ಅಥ฿ คಡ෴ಜ ಗಸมಜฆವ ෴โඃ ෮ತ౨ವඝ౬ ಅಂಥ
คಡ ർಯದ ಗഴโ ൽකಂಕൽಂದ ෩ವൡ౨ ൽನಗಳ ಒಳಛಜ ർಯ ಡൽದ౪ย,
ಉಪಪಕರಣ (9)ರ ಅലಯย ඈಡವඝ౬ ർಯ ಡತಕౙൿ౪.
xxx xxx xxx
74. ෮ೕಸ ಅಥ฿ ಉං౪ೕಶතವბಕ฿ಜ ಗൟಗಳඝ౬ ತඩ౭ಜ ຂำโൿ ಅಥ฿
ಬഴವ ෴โඃ ౽ರಣಗัಛಜ คಡ ർಯ ಡൽฆವ ಅಥ฿ ಕല෫ ർಯ
ലದ ಅಥ฿ ತඪ౭ඛಂದ ലದ ಮฆඩವൟಯ ಅಥ฿ ತඩ౭ಜ ಡൿಆಂಡ ಅಥ฿
ಬಳದ ഴವั คಡ ಜ෫ಯ ඛಧბರൕ.-
xxx xxx xxx
(11) ಉಪಪಕರಣ (9)ರ ಅലಯย ຄರലದ ಒಂൿ ಆඃಶವඝ౬ ೦คತัಸมದ ෴่ಬ౯
ವ౾౨, ಆඃಶವඝ౬ ൟัದ ෩ವൡ౨ ൽನಗಳ ಒಳಛಜ, คಡಯඝ౬ ಅದರ෬ว ಪಕರಣ 50ರ
ಅലಯย ർಯ ಡ౽ದ ಬല ಮൡ౨ ಅಂಥ คಡಯ ๕ಕറ ಐವತ౨ಃౙ ಸಮකದ
ඈಡඅಂൽಡ ർಯ ലದ౪ย, ಸದค คಡಡ ීඌದ ಎม ನറವัಗำ ෨౽౨ಯ฿ಜๅ
ಎಂൿ ಪคූเಸತಕౙൿ౪.
เವರൕ 1:- ಪಕರಣ 73 ಮൡ౨ ಈ ಪಕರಣದ ಉං౪ೕಶಗัಛಜ,-
(i) ಪർವั෴ದ “ಸದค ಚකಪತಃౙ ීඌದ ಎม ನറವัಗำ” ಎඝ౬โൿ
ಪಕರಣ 132ರ ಅലಯยನ ನറವัಗಳඝ౬ ಒಳತಳತಕౙದ౪ಲ;
(ii) คಡ ർಯ ಡฤ ಧඛฆವ ෨ಖ ವ౾౨ಡ ಮൡ౨ ಃಲโ ಇತರ ವ౾౨ಗัಡ ಅඃ
ನറವัಗಳ ಅലಯย ಚක ಪತವඝ౬ ඛೕലൿ౪, ಮൡ౨ ෨ಖ ವ౾౨ಡ ಪൟ෴ದ ಅಂಥ
ನറವัಗำ, ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರ ಅലಯย ෨౽౨ಯತัಸมಜದ౪ย, ಪಕರಣ 122
ಮൡ౨ 125ಗಳ ಅലಯย ඈಡವඝ౬ ർಯ ഴโದಃౙ ಧคฆವ ಎม ವ౾౨ಗಳ
เฆದ౫฿ದ ನറವัಗำ ෨౽౨ಯ฿ಜๅ ಎಂൿ ಪคූเಸತಕౙൿ౪.
เವರൕ 2:- ಈ ಅඌඛಯಮದ ಉං౪ೕಶಗัಛಜ “ಬഴโൿ” ಎಂಬ ಪർವัಯඝ౬, ಒಬ౯
คಡർಯಕ ವ౾౨ ಈ ಅඌඛಯಮದ ಅಥ฿ ಅದರ ಅലಯย ಡมದ ඛಯಮಗಳ ಅലಯย
ಒದಜಸ౽ದ คಟඨბ, เವರಪತ, ಅಥ฿ ෴โඃ ಇತರ ದ౨ๆ೩ಗಳย ಳೕโದಃౙ
ಅಗತเฆ๋ತಹ,
ಗൟಗಳඝ౬
ಅಥ฿
ൟಯඝ౬
ಳೕಸൽฆโൿ
ಅಥ฿
ಕ౨
ಅඌ౽คಂದ ยತงಪದย ಄ಳมದ ෴โඃ ൟಯඝ౬ ಒದಜಸฤ เಫಲ฿ಞโൿ
ಎಂൿ ಅ൵ბಸತಕౙൿ౪.
xxx xxx xxx
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75. คಡ ඛಧბರൕಡ ීඌದ ನ ಉಪීಧಗำ.- (1) ಚක ಪತದ
೦คತัเಃ ಅಥ฿ ಆඃಶದ ඛೕഴเಃ, ක෴ಲಯದ ಅಥ฿ ಅඪೕฤ ක෴ඌಕರಣದ
ಒಂൿ ಆඃಶൽಂದ ತഷലಯಲ౭ഔౣದ౪ย, ಪಕರಣ 73ರ ಉಪಪಕರಣಗะದ (2) ಮൡ౨ (10) ರย ಅಥ฿
ದූბඝರ฿ಜ ಪಕರಣ 74ರ ಉಪಪಕರಣಗะದ (2) ಮൡ౨ (10) ರย ඛඌბಷౣಪലದ
ಅವඌಯඝ౬ วಕౙಀ฿ಗ ಅಂಥ ತഷലಯಲ౭ಟౣ ಅವඌಯඝ౬ ಡತಕౙൿ౪.
(2) ಪಕರಣ 74ರ ಉಪಪಕರಣ (1)ರ ಅലಯย ඛೕಡมದ ಚක ಪತโ, คಡಯඝ౬
ತඪ౭โದ౽ౙಜ, ෮ೕಸ ಅಥ฿ ಉං౪ೕಶතವბಕ฿ಜ ෴โඃ ಗൟಗಳඝ౬ ತඩ౭ಜ ຂำโൿ
ಅಥ฿ ಬಡมಜං ಎඝ౬ವ ಆฌೕಪವඝ౬ ෴คಡ ಚකಪತವඝ౬ ඛೕಡมಜංೕ ಅವನ
เฆದ౫ ೕൡಪലಸมಗದ ౽ರಣಗัಂದ ಸಮಥბඛೕಯವಲ ಎಂൿ ෴โඃ ಅඪೕฤ ඩඌ౽ರ
ಅಥ฿ ಅඪೕฤ ක෴ඌಕರಣ ಅಥ฿ ක෴ಲಯโ ൟೕბඛದ౪ย, ಕ౨ ಅඌ౽ค ಅಂಥ
ವ౾౨ಂದ ർಯ ಡ౽ದ คಡಯඝ౬, ಪಕರಣ 73ರ ಉಪಪಕರಣ (1)ರ ಅലಯย
ಚකಪತವඝ౬ ඛೕಡมಜං ಎಂൿ ಪคූเ ඛಧბคಸತಕౙൿ౪.
xxx xxx xxx
(10) භರಕರಣ 73ರ ಉಪಪಕರಣ (10) ರย ಉಪීඌඈ ෩ฆ ವಷბದ ಒಳಛಜ ಅಥ฿
ಪಕರಣ 74ರ ಉಪಪಕರಣ (10) ರย ಉಪීඌඈ ಐൿ ವಷბದ ಒಳಛಜ ಆඃಶವඝ౬
ຄರലಸൽದ౪ย, කಯඛಣბಯ ನറವัಗำ ෨౽౨ಯ฿ಜๅ ಎಂൿ ಪคූเಸತಕౙൿ౪.
(11) ಅඪೕฤ ඩඌ౽ರ ಅಥ฿ ಅඪೕฤ ක෴ඌಕರಣ ಅಥ฿ ಉಚ ක෴ಲಯโ ಒಂൿ
เಷಯದ ෬ว ತನ౬ ඛಣბಯವඝ౬ ඛೕലൿ౪, ಅൿ ಃಲโ ಇತರ ನറವัಗಳย ฃಜಸ౷ದ ൞ಸ౾౨ಡ
ಧಕ฿ಜർ౪ಗ ಮൡ౨ ಅඪೕฤ ඩඌ౽ರ ಅಥ฿ ಅඪೕฤ ක෴ඌಕರಣ ಅಥ฿ ಉಚ
ක෴ಲಯದ ಅಂಥ ඛಣბಯದ เฆದ౫ ಅඪೕฤ ක෴ඌಕರಣ ಅಥ฿ ಉಚ ක෴ಲಯ
ಅಥ฿ ಸ่ೕბಚ ක෴ಲಯಃౙ ಸยฆವ ಅඪೕฤ ಇತಥბದยฆ฿ಗ, ಅඪೕฤ ඩඌ౽ರದ
ඛಣბಯದ ൽකಂಕൽಂದ ಅඪೕฤ ක෴ඌಕರಣದ ඛಣბಯದ ൽකಂಕದವฉಡ, ಅಥ฿ ಅඪೕฤ
ක෴ඌಕರಣದ ඛಣბಯದ ൽකಂಕൽಂದ ಉಚ ක෴ಲಯದ ඛಣბಯದ ൽකಂಕದವฉಡ,
ಅಥ฿ ಉಚ ක෴ಲಯದ ඛಣბಯದ ൽකಂಕൽಂದ ಸ่ೕბಚ ක෴ಲಯದ ඛಣბಯದ
ൽකಂಕದ ನഴๅ ಕึದ ಅವඌಯඝ౬, ಸದค ಪಕರಣಗಳ ಅലಯย ౽ರಣ ಄ำವ ಚකಪತವඝ౬
ඛೕഴโದರ ෩ಲಕ ನറವัಗಳඝ౬ ඩฏದ౪ย, ಪಕರಣ 73ರ ಉಪಪಕರಣ (10) ಅಥ฿ ಪಕರಣ
74ರ ಉಪಪಕರಣ(10) ರย ಉวೕಸมದ ಅವඌಯඝ౬ วಕౙಀ฿ಗ ಡತಕౙൿ౪.
(12) ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರย ಏඡ ಒಳತಂലದ౪ง, ಪಕರಣ 39ರ ಅലಯย
ಒದಜದ ಒಂൿ คಟನბಡ ಅඝರ฿ಜ ಸ౷-ඛಧბคತ คಡಯ ෴โඃ ෮ತ౨โ තಣბ฿ಜ
ಅಥ฿ ූಗ๛ ർಯ฿ಗං ಉัൽದ౪ย, ಅಥ฿ ಅಂಥ คಡಯ ෬ว ർಯ ಡ౽ದ
ಬലಯ ෴โඃ ෮ತ౨โ ർಯ฿ಗං ಉัൽದ౪ย, ಅದඝ౬ ಪಕರಣ 79ರ ಉಪීಧಗಳ
ಅඝರ฿ಜ ವย ಡತಕౙൿ౪.
เವರൕ.- ಈ ಉಪಪಕರಣದ ಉං౪ೕಶಗัಛಜ "ಸ౷-ඛಧბคತ คಡ” ಪർವั, ಪಕರಣ
37ರ ಅലಯย ಒದಜಸมದ ಆದฉ ಪಕರಣ 39ರ ಅലಯย ಒದಜದ คಟඛ౬ბನย ಒಳತಳඃ ಇฆವ
ຄರ෨ಖ
තซಃಗಳ
เವರಗัಡ
ීඌඈ
ർಯ
ಡ౽ದ
คಡಯඝ౬
ಒಳತಳತಕౙൿ౪.
(13) ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರ ಅലಯย ෴โർದง ඈಡ เඌದ౪ย, ಈ
ಅඌඛಯಮದ ෴โඃ ಇತฉ ಉಪීಧಗಳ ಅലಯย ಅඃ ವ౾౨ಯ ෬ว, ಅඃ ಂತ ಅಥ฿
สೕಪ౽ౙಜ ඈಡ เඌಸತಕౙದ౪ಲ.
xxx xxx xxx
104. ಃಲโ ದಭბಗಳย තವბූเ ඛಣბಯಗำ ಅඞ೧ბತತำเಃ.- (1)
ඩඌ౽ರ ಅಥ฿ ಅඪೕฤ ඩඌ౽ರ ಅಥ฿ ฃౣიೕಯ ಅඪೕฤ ඩඌ౽ರಃౙ, ಪಕರಣ 98ರ
ಉಪಪಕರಣ (4)ರ ಅലಯย ಅಥ฿ ಪಕರಣ 101ರ ಉಪಪಕರಣ (1)ರ ಅലಯย ಅಥ฿ ಪಕರಣ 101
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ಉಪಪಕರಣ (1)ರ ಅലಯย ಅದคಂದ ಉಚคದ ෴โඃ තವბූเ ඛಣბಯವඝ౬, ಅ೧ბർರ
ಅಥ฿ ಅඪೕฤർರඛಂದ ෮ೕಸ ಅಥ฿ ෨ಖ ಗൟಗಳ ಬഴเಃ ಅಥ฿ ಗൟಗಳඝ౬ ತඩ౭ಜ
ຂำโದคಂದ ಪഷಯมಜං ಎಂൿ ಉಡීದย, ಅൿ, ಆඃಶದ ෩ಲಕ, ಅಂಥ ඛಣბಯವඝ౬
ಆฏಭൽಂದศ-๒ನ฿ൿൿ ಎಂൿ ಳೕಸಬൿ ಮൡ౨ ಅർದ ಁಡศ, ಅ೧ბർರඛಡ
ಅಥ฿ ಅඪೕฤർರඛಡ ಈ ಅඌඛಯಮದ ಎม ಉಪීಧಗำ ಟ ಇದರ ಅലಯย ಡมದ
ඛಯಮಗำ, ಅಂಥ තವბූเ ඛಣბಯವඝ౬ ෴฿ಗล ല ಇಲ ಎඝ౬ವ ಡ
ಅನ౷ಯ฿ಗತಕౙൿ౪:
ಪฏൡ, ಅ೧ბർರඛಡ ಅಥ฿ ಅඪೕฤർರඛಡ ಒಂൿ ಅಹ฿ಲඝ౬ ຂัಆಳฤ ಒಂൿ
ಅವ౽ಶವඝ౬ ඛೕലದ ຄರൡ ಈ ಪಕರಣದ ಅലಯย ෴โඃ ಆඃಶವඝ౬ ຄರലಸತಕౙದ౪ಲ.
เವರൕ.- ಪಕರಣ 73ರ ಉಪಪಕರಣಗะದ (2) ಮൡ౨ (10)ರย ಅಥ฿ ಪಕರಣ 74ರ
ಉಪಪಕರಣಗะದ (2) ಮൡ౨ (10)ರย ඛൽბಷౣಪലದ ಅವඌಯඝ౬ วಕౙಀ฿ಗ ಅಂಥ තವბූเ
ඛಣბಯದ
ൽකಂಕൽಂದ
ಆฏಭ฿ಞವ
ಮൡ౨
ಈ
ಉಪ
ಪಕರಣದ
ಅലಯยನ
ಆඃಶದ
ൽකಂಕඅಂൽಡ ಅಂತತำವ ಅವඌಯඝ౬ ಡತಕౙൿ౪.
(2) ಉಪಪಕರಣ (1)ರ ಅലಯย ലದ ಆඃಶದ ಒಂൿ ಪൟಯඝ౬ ಅ೧ბർರඛಡ, ීඌತ
ಅඌ౽คಡ ಮൡ౨ ಃ౹ೕತ฿ඪ౨ಯ ಅඌ౽คಡ ಕำಸತಕౙൿ౪.
xxx xxx xxx
107. ಅඪೕฤ ඩඌ౽ರಃౙ ಅඪೕฤಗำ.- xxx xxx xxx
(6) ಅඪೕฤർರඝ ಈ ಃಳಜನโಗಳඝ౬ ർಯ ലದ ຄರൡ ಉಪಪಕರಣ (1)ರ
ಅലಯย ಅඪೕಲඝ౬ ಸยವ ಜಲ,-
(ಎ) ಆಃ౹ೕඪತ ಆඃಶൽಂದ ಉದ౯เฆವ คಡ, ಬല, ೩มච, ๑ಲౙ ಮൡ౨ ඈಡದ ෮ತ౨ದย
ಆತඛಂದ ಒඪ౭ಆಂലฆವ ಅಂಥ ූಗವඝ౬, තಣბ฿ಜ; ಮൡ౨
() ಅඪೕฤ ಸยಸมಜฆโದಃౙ ීඌඈತಹ ಸದค ಆඃಶൽಂದ ಉದ౯เฆವ
เ฿ದದยฆವ คಡಯ ಉัದ ෮ತ౨ದ ๕ಕറ ಹತ౨ರಷౣಃౙ ಸಮකದ ,ಇಪ౭൧౨ಂൿ ಆೕഔ
งඩಗಳ ಗคಷ ෦ൟಡ ಒಳಪಟౣ ಒಂൿ ෮ಬಲಞ.
ಪฏൡ, ෴ช ಅඪೕฤർರඝ, ඈಡದ ๕ಕറ ಇಪ౭౨ೖದರಷౣಃౙ ಸಮකದ ෮ತ౨ವඝ౬
ർಯലದ ຄರൡ 129ඡ ಪಕರಣದ (3)ඡ ಉಪಪಕರಣದ ಅലಯยನ ಆඃಶದ เฆದ౪
෴โඃ ಅඪೕಲඝ౬ ಸยಸತಕౙದ౪ಲ.
xxx xxx xxx
(11) ಅඪೕฤ ඩඌ౽ರโ, ಅವಶಕ฿ಗಬർದ ಅಂಥ ෨ಂൿವคದ เೈರൕಯඝ౬
ലದ ඦತರ, ಅൿ කಯಸಮತ ಮൡ౨ ಉತ ಎಂൿ ಆสೕඈ, ಅದರ เฆದ౫฿ಜ ಅඪೕฤ
ಡมಜฆವ ඛಣბಯ ಅಥ฿ ಆඃಶವඝ౬ ಌൟತั, ಪბല ಅಥ฿ ರൿ౪ತั ಅಂಥ
ಆඃಶವඝ౬ ຄರലಸತಕౙൿ౪, ಆದฉ ಸದค ඛಣბಯ ಅಥ฿ ಆඃಶವඝ౬ ຄರലದ කಯ
ඛಣბಯ ඩඌ౽ರಃౙ ಪಕರಣವඝ౬ ಂದಃౙ ವಸತಕౙದ౪ಲ:
ಪฏൡ ෴โඃ ๑ಲౙ ಅಥ฿ ඈಡ ಅಥ฿ ෨ഖౣತೕยನ ಬದยನ ೩มචಯඝ౬
ກವ ಅಥ฿ ກನ ಲದ ಸರಀಗಳ ෨ഖౣತೕฤ ಀವ ಅಥ฿ ಮฆඩವൟಯ ෮ತ౨
ಅಥ฿ ഴವั คಡ ಜ෫ಯඝ౬ ಇัಃ ഴವ, ಒಂൿ ಆඃಶವඝ౬, ಅඪೕฤർರඛಡ ಪ౨เತ
ಆඃಶದ
เฆದ౪
౽ರಣಗಳඝ౬
൧ೕคಸฤ
ಕ౨฿ದ
ಅವ౽ಶವඝ౬
ඛೕಡದ
ຄರൡ
ຄರലಸತಕౙದ౪ಲ:
ಮൡ౨ ಪฏൡ ෴โඃ คಡಯඝ౬ ർಯ ಡมಜಲ ಅಥ฿ ಕല෫ ർಯ
ಡมಜං ಅಥ฿ ತඪ౭ඛಂದ ಮฆඩವൟ ಡมಜං ಅಥ฿ ഴವั คಡ ಜ෫ಯඝ౬
ತඩ౭ಜ ಡൿಆಳมಜං ಅಥ฿ ಬಳಸมಜං, ಎඝ౬ವ ಅඩಯವඝ౬ ಅඪೕฤ ඩඌ౽ರโ
ຄಂൽದ౪ย, ಅಂಥ คಡ ಅಥ฿ ഴವั คಡ ಜ෫ಯඝ౬ ർಯಡฤ ಅඪೕฤർರನඝ౬
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ಅಗತಪലವ ಆඃಶವඝ౬, ಪ౨เತ ಆඃಶದ เฆದ౪ ౽ರಣಗಳඝ౬ ൧ೕคಸฤ ಅඪೕฤർರඛಡ
ಚකಪತವඝ౬ ඛೕലದ ຄರൡ ຄರലಸತಕౙದ౪ಲ ಮൡ౨ ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74ರ
ಅലಯย ඛൽბಷౣಪലฆವ ౽ಲ෦ൟಯ ಒಳಛಜ ಆ ಆඃಶವඝ౬ ຄರലโൿ.
xxx xxx xxx
109. ಅඪೕฤ ක෴ඌಕರಣ ಮൡ౨ ಅದರ කಯඪೕಠಗำ.- ಈ ಅඋಯದ ಉಪීಧಗัಡ
ಒಳಪഖౣ, ಄ಂದ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017 ರലಯย ರದ ಸರಀ ಮൡ౨
ๅಗಳ ක෴ඌಕರಣโ, ಈ ಅඌඛಯಮದ ಅലಯย ಅඪೕฤ ඩඌ౽ರ ಅಥ฿ ඬನคೕౘ൏
ඩඌ౽ರൽಂದ ຄರലದ ಆඃಶಗಳ เฆದ౪฿ದ ಅඪೕฤಗಳඝ౬ ಅಹ฿ฤ ನഷโದ౽ౙಜ
ಅඪೕฤ ක෴ඌಕರಣ฿ಜರತಕౙൿ౪.”.
xxx xxx xxx
112. ಅඪೕฤ ක෴ඌಕರಣಃౙ ಅඪೕฤಗำ.- (1) ಈ ಅඌඛಯಮ ಅಥ฿ ಄ಂದ ಸರಀ
ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮದ ಪಕರಣ 107 ಅಥ฿ ಪಕರಣ 108ರ ಅലಯย ಆತನ เฆದ౪฿ಜ
ຄರലಸมದ ෴โඃ ඛಣბಯ ಅಥ฿ ಆඃಶൽಂದ ඌತකದ ෴่ಬ౯ ವ౾౨, ಅದರ
เฆದ౪฿ಜ ಅඪೕฤ ಡฤ ಅධ౾౹ฆವ ಆඃಶವඝ౬ ಅඪೕฤ ഴൟ౨ฆವ ವ౾౨ಡ ൟัಯಪലದ
ൽකಂಕൽAದ ෩ฆ ൟಂಗಳ ಒಳಛಜ, ಅಂಥ ಆඃಶದ เฆದ౫฿ಜ ಅඪೕฤ ක෴ඌಕರಣಃౙ ಅඪೕฤ
ಡಬൿ.
(2) ಅඪೕฤ ක෴ඌಕರಣโ, ತನ౬ เๆಚචಯ ෬ฉಡ, ಅಂಥ ෴โඃ ಅඪೕಲඝ౬
ർಖยಆಳฤ,
ಅൿ
ಒಳತಂലฆವ
คಡ
ಅಥ฿
ഴವั
คಡ
ಜ෫ಯ
ಅಥ฿
ಒಳತಂലฆವ คಡ ಅಥ฿ ഴವั คಡ ಜ෫ಯยನ ವ൞ಸ ಅಥ฿ ಅಂಥ ಆඃಶದย
ඛದბคಸมದ ೩มචಯ, ๑ಲౙದ ಅಥ฿ ඈಡದ ෮ತ౨โ ಐವൡ౨ เರ งඩಗಳඝ౬
෦ೕคರൽದ౪ย, ඛฃಕคಸಬൿ.
(3) ಆಕ౨ฆ, ತಮ ಸ౷ಂತ දೕರൕಂದ, ಅಥ฿ ಄ಂದ คಡಯ ಆಕ౨ರ ಆೕคಃಯ
෬ฉಡ, ಈ ಅඌඛಯಮದ ಅലಯย ಅಥ฿ ಄ಂದ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮದ
ಅലಯย ಅඪೕฤ ඩඌ౽ರ ಅಥ฿ ඬನคೕౘ൏ ඩඌ౽ರൽಂದ ຄರലฆವ ෴โඃ ඛಣბಯ
ಅಥ฿ ಆඃಶದ ෴โඃ ನറವัಗಳ ർಖวಗಳඝ౬, ಸದค ඛಣბಯ ಅಥ฿ ಆඃಶದ ౽ඞඝ
ಸಮತ ಟ ಔತಯඝ౬ ಸ౷൫ ಮನದഖౣ ലಆำವ ಉං౪ೕಶ౽ౙಜ ಕฉಯಬൿ ಮൡ౨
ಪคೕ౾౹ಸಬൿ ಮൡ౨ ಆಕ౨ฆ ತಮ ಆඃಶದย ඛൽბಷౣಪലಸಬർದ ಸದค ඛಣბಯ ಅಥ฿
ಆඃಶൽಂದ
ಉದ౯เฆವ
ಅಂಥ
ಅಂಶಗಳඝ౬
ඛಧბคโದ౽ౙಜ,
ಸದค
ඛಣბಯ
ಅಥ฿
ಆඃಶವඝ౬ ൟัಯಪലದ ൽකಂಕൽಂದ ಆฆ ൟಂಗำಗಳ ಒಳಛಜ ಅඪೕฤ ක෴ඌಕರಣಃౙ ಅ೧ბ
ಸย๋ ತಮಡ ಅඌೕನකದ ෴่ಬ౯ ಅඌ౽คಯඝ౬ ಆඃಶದ ෩ಲಕ ඛඃბ๏ಸಬൿ.
(4) ಉಪಪಕರಣದ (3)ರ ಅലಯยನ ಒಂൿ ಆඃಶದ ಅඝಸರൕಯย, ඩඌಂತ ಅඌ౽ค
ಅඪೕฤ ක෴ඌಕರಣಃౙ ಅ೧ბ ಸยದ౪ย, ಅಂಥ ಅ೧ბಯඝ౬ ಅඪೕฤ ක෴ඌಕರಣโ, ಪಕರಣ
107ರ ಉಪಪಕರಣ (11)ರ ಅലಯย ಅಥ฿ ಪಕರಣ 108ರ ಉಪಪಕರಣ (1)ರ ಅലಯยನ ಆඃಶದ
เฆದ౪฿ಜ ಅඪೕฤ ಡมಜං ಎඝ౬ವ ಡ ವವಹคಸತಕౙൿ౪ ಮൡ౨ ಅඪೕยಡ ಬAඌದ
ಈ ಅඌඛಯಮದ ಉಪීಧಗำ ಅಂಥ ಅ೧ბಡ, ಅโಗำ ಉಪಪಕರಣ (1)ರ ಅലಯย ಸยದ
ಅඪೕฤಗัಡ ීඌඈ ಅನ౷ಯ฿ಞವ คೕൟಯย ಅನ౷ಸತಕౙൿ౪.
(5) ಈ ಉಪಪಕರಣದ ಅലಯย ಅඪೕಲඝ౬ ಸยಸมಜං ಎඝ౬ವ ಚකಪತವඝ౬
౷ೕಕคದ ෬ว, ෴ರ เರದ౪ ಅඪೕಲඝ౬ ಸยಸมಜංೕ ಆ ಪౘ౽ರ, ಅಂಥ ಆඃಶ ಅಥ฿ ಅದರ
෴โඃ ූಗದ เฆದ౪ ಅඪೕฤ ຄೕಜಲൽರಬൿ ಎಂ්ൿ ಏඡ ಇದ౪ง, ಚකಪತವඝ౬
౷ೕಕคದ ನಲವ౨ೖൿ ൽನಗಳ ಒಳಛಜ, ಅದರ เฆದ౪฿ಜ ಅඪೕฤ ಡมಜฆವ ಆඃಶದ
෴โඃ ූಗಃౙ ಪൟ෴ಜ, ඛಯ෦ಸมದ เඋನದย ಪค๏ೕยಸมದ, ಎൿฆ ಆಃ౹ೕಪൕಗಳ
เವರಣ ಪತವඝ౬ ಸยಸಬൿ ಮൡ౨ ಅಂಥ เವರಣ ಪತವඝ౬ ಅඪೕฤ ක෴ඌಕರಣโ,
30
ಉಪಪಕರಣ (1)ರย ඛൽბಷౣಪലฆವ ಸಮಯದ ಒಳಛಜ ಪ౨ತಪലದ ಒಂൿ ಅඪೕฤ ಎඝ౬ವ
ಡ เศ฿ค ಡತಕౙൿ౪.
(6) ಅඪೕฤ ක෴ඌಕರಣโ, ಆ ಅವඌಳಡ ಅದඝ౬ ಜฆಪലಸฤ ಆಗൽฆโದಃౙ
ಕౣ ౽ರಣಗัದ౪โ ಎඝ౬โದඝ౬ ಅൿ ಮನದഖౣ ലಆಂಡฉ, ಉಪಪಕರಣ (1)ರย
ಉวೕದ ಅವඌ ෨ಜದ ඦತರದ ෩ฆ ൟಂಗಳ ಒಳಛಜ ಒಂൿ ಅඪೕಲඝ౬ ർಖฤ
ലಆಳಬൿ ಅಥ฿ ಉಪಪಕರಣ (5)ರย ಉวೕದ ಅವඌ ෨ಜದ ඦತರದ ನಲವ౨ೖൿ
ൽನಗಳ ಒಳಛಜ ಎൿฆ ಆಃ౹ೕಪൕಗಳ ಒಂൿ เವರಣ ಪತದ ಸยಃಯඝ౬ ಅඝಮൟಸಬൿ.
(7) ಅඪೕฤ ක෴ඌಕರಣಃౙ ಸยಸมಞವ ಒಂൿ ಅඪೕฤ, ඛಯ෦ಸಬർದ ಅಂಥ
ನ෩චಯยರತಕౙൿ౪ ಮൡ౨ ಅಂಥ เඋನದย ಪค๏ೕยಸತಕౙൿ౪ ಮൡ౨ ಅಂಥ ๑ಲౙൽಂದ
೯ಟലರತಕౙൿ౪.
(8) ಅඪೕฤർರඝ ಈ ಃಳಜನโಗಳඝ౬ ർಯ ലದ ຄರൡ ಉಪಪಕರಣ (1)ರ
ಅലಯย ಅඪೕಲඝ౬ ಸยವ ಜಲ,–
(ಎ) ಆಃ౹ೕඪತ ಆඃಶൽಂದ ಉದ౯เฆವ คಡ, ಬല, ೩มච, ๑ಲౙ ಮൡ౨ ඈಡದ ෮ತ౨ದย
ಆತඛಂದ ಒඪ౭ಆಂലฆವ ಅಂಥ ූಗವඝ౬, තಣბ฿ಜ; ಮൡ౨
() ಪಕರಣ 107ರ ಉಪಪಕರಣ (6)ರ ಅലಯย ർಯ ലದ ෮ತ౨ಃౙ ກೋವค෴ಜ
ಅඪೕฤ ಸยಸมಜฆโದಃౙ ීඌඈತಹ ಸದค ಆඃಶൽಂದ ಉದ౯เฆವ เ฿ದದยฆವ
คಡಯ ಉัದ ෮ತ౨ದ ๕ಕറ ಇಪ౭ತ౨ರಷౣಃౙ ಸකದ ಐವൡ౨ ಆೕഔ งඩಗಳ ಗคಷ ෦ൟಡ
ಒಳಪಟౣ ಒಂൿ ෮ಬಲಞ.
(9) ಅඪೕฤർರඝ ಉಪಪಕರಣ (8)ರ ಪ౽ರ ෮ಬಲಗඝ౬ ർಯ ലದ౪ย, ಅඪೕฤ
เศ฿ค෴ಞವವฉಟ ౾ ෮ತ౨౽ౙಜ ವมൟ ನറವัಗಳඝ౬ ತഷലಯมಜං ಎಂൿ
ಪคූเಸತಕౙൿ౪.
(10) ಅඪೕฤ ක෴ඌಕರಣದ ෨ಂං,-
(ಎ) ಒಂൿ ಅඪೕยನย, ತඬ౭ಗಳ ಸคಪലเಃಛಜ ಅಥ฿ ෴โඃ ಇತฉ ಉං౪ೕಶ౽ౙಜ;
ಅಥ฿
()ಒಂൿ ಅඪೕยನ ಅಥ฿ ಒಂൿ ಅ೧ბಯ ඬට౩ಪචಛಜ,
-ಕมದ
ಪൟಂൿ
ಅ೧ბ
ඛಯ෦ಸಬർದ
ಅಂಥ
๑ಲౙൽಂದ
೯ಟലರತಕౙൿ౪.
xxx xxx xxx
122. ಅಪฃಧಗำ ಮൡ౨ ඈಡಗำ.- xxx xxx xxx
“(1-) ෴โඃ เൿකನ ฿ಜ ඛ฿ბಹಕඝ,-
(i)
ಅಂತಹ
ಸರಬฃ೩
ಡฤ
ಈ
ಅඌඛಯಮದ
ಅലಯย
ຄರലಸมದ
ಅඌಚචಯ
෩ಲಕ
ඣೕಂದಯඝ౬,
ಪഷโದคಂದ เකൟ ಪഷದ ವ౾౨ಯඝ౬ ຄರൡಪലඈ,
ಒಬ౯ ಅඣೕಂർತ ವ౾౨ಂದ ಸರಀಗำ ಅಥ฿ ๅಗำ ಅಥ฿
ಅโಗึರಡರ තซಃಗಳඝ౬ ತನ౬ ෩ಲಕ ಡฤ ಅඝಮൟದฉ,
(ii)
ಅಂತಹ ಅಂತರฃಜ තซಃಗಳඝ౬ ಡฤ ಅಹბคಲದ ಒಬ౯
ವ౾౨ಂದ,
ಸರಀಗಳ
ಅಥ฿
ๅಗಳ
ಅಥ฿
ಅโಗึರಡರ
ಅಂತರฃಜ තซಃಗಳඝ౬ ತನ౬ ෩ಲಕ ಡฤ ಅඝಮൟದฉ,
(iii)
ಈ ಅඌඛಯಮದ ಅലಯย ຄರലಸมದ ಅඌಚචಯ ෩ಲಕ
ඣೕಂದ ಪഷโದคಂದ เකൟ ಪഷದ ವ౾౨ಂದ, ಪಕರಣ
52ರ ಉಪ-ಪಕರಣ (4)ರ ಅലಯย ತನ౬ ෩ಲಕ ലದ ಸರಀ ฿
คಡ ಅಥ฿ ๅಗಳ ಅಥ฿ ಅโಗึರಡರ ຄರ෨ಖ තซಃಯ
ಸค෴ದ
เವರಗಳඝ౬
ಒಳತಂಡ
ಒಂൿ
เವರ
ಪತವඝ౬
ಒದಜಸൽದ౪ย,
31
-ಹൡ౨ เರ งඩಗಳ ಅಥ฿ ಪಕರಣ 10ರ ಅലಯย คಡ ർಯ
ഴವ ಒಬ౯ ವ౾౨ಯඝ౬ ຄರൡಪലದ ಒಬ౯ ඣೕಂർತ ವ౾౨ ಅಂತಹ
තซಃ ലർಗ ಒಳತಂലฆವ คಡ ෮ತ౨ಃౙ ಸಮකದ ෮ತ౨, ಇโಗಳย
෴โൿ ກೕ, ಆ ෮ತ౨ದ ඈಡವඝ౬ർಯ ಡฤ ಧඛರತಕౙൿ౪.”.
xxx xxx xxx
127. ಃಲ่ಂൿ ಪಕರಣಗಳย ඈಡವඝ౬ เඌವ ಅඌ౽ರ.- ಕ౨ ಅඌ౽ค, ಒಬ౯
ವ౾౨ ඈಡಃౙ ಧඛർ౪ච ಮൡ౨ ಅൿ ಪಕರಣ 62 ಅಥ฿ ಪಕರಣ 63 ಅಥ฿ ಪಕರಣ 64 ಅಥ฿
ಪಕರಣ 73 ಅಥ฿ ಪಕರಣ 74 ಅಥ฿ ಪಕರಣ 129 ಅಥ฿ ಪಕರಣ 130ರ ಅലಯยನ ෴โඃ
ನറವัಗಳ ಅലಯย ฿ಪ౨฿ಜರൽದ౪ย, ಅವඝ ಅಂಥ ವ౾౨ಡ ತನ౬ ಅಹ฿ฤಗಳඝ౬ ຂัಆಳฤ
ಒಂൿ ಅವ౽ಶವඝ౬ ඛೕലದ ඦತರ ಅಂಥ ඈಡವඝ౬ เඌವ ಆඃಶವඝ౬ ඛೕಡಬൿ.
xxx xxx xxx
171. มಭಬಡಕತನ ඛฌೕಧಕ ಕಮ.- xxx xxx xxx
(2) ಄ಂದ ಸ౽ბರโ, ಪคಷൟ౨ನ ๏මರ౺ಗಳ ಅನ౷ಯ, ಅඌಚචಯ ෩ಲಕ, ෴โඃ
ඣೕಂർತ ವ౾౨ಂದ ಡൿಆಂಡ ഴವั คಡ ಜ෫ ಅಥ฿ คಡ ದರದยನ ಇัಃಯ
ಪಕ౨ วಯมದ ಇัಃಡ ಅඝಞಣ฿ಜ ಆತඛಂದ තซಃ ലದ ಸರಀ ಅಥ฿ ๅಗಳ ಅಥ฿
ಅโಗึರಡರ วಯย
฿ಸ౨เಕ฿ಜ
ಇัಃ෴ಜං ಎඝ౬โದඝ౬
ಪค๏ೕยಸฤ
ಒಂൿ
ඩඌ౽ರವඝ౬ ರಸಬൿ ಅಥ฿ ತ൞ౙಲದย ೦คಯยฆವ ෴โඃ ౽ඞඛನ ಅലಯย
ರತ฿ದ ಅ౩ತ౷ದยฆವ ඩඌ౽ರಃౙ ಅඌ౽ರ ඛೕಡಬൿ.
xxx xxx xxx
ಅඝ-III
[ಪಕರಣ 7ඝ౬ ඣೕല]
ಸರಀಗಳ තซಃ ಅಲ ಅಥ฿ ๅಗಳ තซಃ ಅಲ ಎಂൿ
ಪคಗಸ౽ದ ಚഖವഔಃಗำಅಥ฿ ವವರಗำ
xxx xxx xxx
8. (ಎ) ඃ๏ೕಯ ಬಳಃಛಜ ൟೕฆๅ෴ಞโದಃౙ ෨ಂತ฿ಜ, ෴โඃ ವ౾౨ಡ ಉಛತ
ಸರಀಗಳ තซಃ;
() ූರತದ ຄರಜನ ෩ಲීದคඛAದ ಸರಀಗำ ರ฿ච෴ದ ඦತರ, ಆದฉ
ඃ๏ೕಯ ಬಳಃಛಜ ൟೕฆๅ෴ಞโದಃౙ ෨ಂತ฿ಜ, ಸರಀಗಳ ౷ಮದ ದ౨ๆ೩ಗಳ ಂಬರಹದ
෩ಲಕ ರ฿චർರඛಂದ ෴โඃ ಇತರ ವ౾౨ಡ ಸರಀಗಳ තซಃ.
เವರൕ 1.-ಘലಃ 2ರ ಉං౪ೕಶಗัಛಜ, “ක෴ಲಯ” ಎඝ౬ವ ಪದ ೧ม ක෴ಲಯ,
ಉಚ ක෴ಲಯ ಮൡ౨ ಸ่ೕბಚ ක෴ಲಯವඝ౬ ಒಳತำโൿ.
เವರൕ 2.- ಘലಃ 8ರ ಉං౪ೕಶಗัಛಜ, “ಉಛತ ಸರಀಗำ” ಎಂಬ ಪർವั
ೕಂಕಗಳ ಅඌඛಯಮ, 1962ರย (1962ರ ಄ಂದ ಅඌඛಯಮ 52) ಇದಃౙ ඛೕಡมಜฆವ
ಅಥბವච౬ೕ ຄಂൽರತಕౙൿ౪.
32
KARNATAKA LEGISLATIVE ASSEMBLY
SIXTEENTH LEGISLATIVE ASSEMBLY
FIFTH SESSION
THE KARNATAKA GOODS AND SERVICES TAX (SECOND AMENDMENT) BILL 2024
(LA Bill No. 49 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 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
Karnataka Goods and Services Tax (Second Amendment) Act, 2024.
(2) Section 1 shall be deemed to have come into force with effect from 13th
day of November, 2024.
(3) Save as otherwise provided, remaining sections shall come into force on
such date, with prospective or retrospective effect, as the Government may, by
notification in the Official Gazette, appoint:
Provided that, different dates may be appointed for different provisions of
this Act and any reference in any such provision to the commencement of this Act
shall be construed as a reference to the coming into force of that provision.
2. Amendment of section 9.- In the Karnataka Goods and Services Tax
Act, 2017 (Karnataka Act 27 of 2017)(hereinafter referred to as the principal Act),
in section 9, in sub-section (1), after the words “alcoholic liquor for human
consumption”, the words “and un-denatured extra neutral alcohol or rectified
spirit used for manufacture of alcoholic liquor, for human consumption”, shall be
inserted.
3. Amendment of section 10.- In section 10 of the principal Act, in sub-
section (5), after the words and figures “section 73 or section 74”, the words,
figures and letter “or section 74A”, shall be inserted.
4. Insertion of new section 11A.- After section 11 of the principal Act,the
following new section shall be inserted, namely:-
“11A. Power not to recover Goods and Services Tax not levied or short-
levied as a result of general practice.- Notwithstanding anything contained in
this Act, if the Government is satisfied that,-
(a) a practice was, or is, generally prevalent regarding levy of State tax
(including non-levy thereof) on any supply of goods or services or both; and
33
(b) such supplies were, or are, liable to,–
(i) state tax, in cases where according to the said practice, State tax was
not, or is not being, levied, or
(ii) a higher amount of Statetax than what was, or is being, levied, in
accordance with the said practice,
-the Government may, on the recommendation of the Council, by
notification in the Official Gazette, direct that the whole of the State tax payable
on such supplies, or, as the case may be, the State tax in excess of that payable
on such supplies, but for the said practice, shall not be required to be paid in
respect of the supplies on which the State tax was not, or is not being levied, or
was, or is being, short-levied, in accordance with the said practice.”.
5. Amendment of section 13.- In section 13 of the Principal Act, in
sub-section (3),-
(i) in clause (b), for the words “by the supplier:”, the words “by the
supplier, in cases where invoice is required to be issued by the supplier; or” ,shall
be substituted;
(ii) after clause (b), the following clause shall be inserted, namely:-
“(c) the date of issue of invoice by the recipient, in cases where invoice is to
be issued by the recipient:”;
(iii) in the first proviso, after the words, brackets and letter “or clause (b)”,
the words, brackets and letter “or clause (c)”, shall be inserted.
6. Amendment of section 16.- In section 16 of the principal Act, after
sub-section (4), the following sub-sections shall be insertedwith effect from the
1st day of July, 2017, namely:–
“(5) Notwithstanding anything contained in sub-section (4), in respect of an
invoice or debit note for supply of goods or services or both pertaining to the
Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person
shall be entitled to take input tax credit in any return under section 39 which is
filed upto the thirtieth day of November, 2021.
(6) Where registration of a registered person is cancelled under section 29
and subsequently the cancellation of registration is revoked by any order, either
under section 30 or pursuant to any order made by the Appellate Authority or the
Appellate Tribunal or court and where availment of input tax credit in respect of
an invoice or debit note was not restricted under sub-section (4), on the date of
order of cancellation of registration, the said person shall be entitled to take the
input tax credit in respect of such invoice or debit note for supply of goods or
services or both, in a return under section 39,-
(i) filed upto thirtieth day of November following the financial year to which
such invoice or debit note pertains or furnishing of the relevant annual return,
whichever is earlier; or
34
(ii) for the period from the date of cancellation of registration or the effective
date of cancellation of registration, as the case may be, till the date of order of
revocation of cancellation of registration, where such return is filed within thirty
days from the date of order of revocation of cancellation of registration,whichever
is later.”
7. Amendment of section 17.- In section 17 of the Principal Act, in sub-
section (5), in clause (i), for the words and figures “sections 74, 129 and 130”, the
words and figures “section 74 in respect of any period upto Financial Year 2023-
24”, shall be substituted.
8. Amendment of section 21.- In section 21 of the Principal Act,after the
words and figures “section 73 or section 74”, the words, figures and letter “or
section 74A”, shall be inserted.
9. Amendment of section 30.- In section 30 of the Principal Act, in sub-
section (2), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that, such revocation of cancellation of registration shall
be subject to such conditions and restrictions, as may be prescribed.”.
10. Amendment of section 31.- In section 31 of the principal Act,-
(a) in sub-section (3), in clause (f), after the words and figure “of section 9
shall”, the words “within the period as may be prescribed,” shall be inserted;
(b) after clause (g), the following Explanation shall be inserted, namely:–
“Explanation.-For the purposes of clause (f), the expression “supplier who
is not registered” shall include the supplier who is registered solely for the
purpose of deduction of tax under section 51.”
11. Amendment of section 35.- In section 35 of the Principal Act, in
sub-section (6), after the words and figures “section 73 or section 74”, the words,
figures and letter “or section 74A”, shall be inserted.
12. Amendment of section 39.- In section 39 of the Principal Act, for
sub-section (3), the following sub-section shall be substituted, namely:-
“(3) Every registered person required to deduct tax at source under section
51 shall electronically furnish a return for every calendar month of the
deductions made during the month in such form and manner and within such
time as may be prescribed:
Provided that, the said registered person shall furnish a return for every
calendar month whether or not any deductions have been made during the said
month.”.
13. Amendment of section 49.- In section49 of the Principal Act, in sub-
section (8), in clause (c), after the words and figures “section 73 or section 74”,
the words, figures and letter “or section 74A”, shall be inserted.
14. Amendment of section 50.- In section 50 of the Principal Act, in
sub-section (1), in the proviso, after the words and figures “section 73 or section
74”, the words, figures and letter “or section 74A”, shall be inserted.
35
15. Amendment of section 51.- In section 51 of the Principal Act, in
sub-section (7), after the words and figures “section 73 or section 74”, the words,
figures and letter “or section 74A”, shall be inserted.
16. Amendment of section 54.- In section 54 of the Principal Act,-
(a) in sub-section (3), the second proviso shall be omitted;
(b) after sub-section (14) and before the Explanation, the following sub-
section shall be inserted, namely:-
“(15) Notwithstanding anything contained in this section, no refund of
unutilised input tax credit on account of zero rated supply of goods or of
integrated tax paid on account of zero rated supply of goods shall be allowed
where such zero rated supply of goods is subjected to export duty.”.
17. Amendment of section 61.-In section 61 of the Principal Act,in sub-
section (3), after the words and figures “section 73 or section 74”, the words,
figures and letter “or section 74A”, shall be inserted.
18. Amendment of section 62.-In section 62 of the Principal Act,in sub-
section (1), after the words and figures “section 73 or section 74”, the words,
figures and letter “or section 74A”, shall be inserted.
19. Amendment of section 63.-In section 63 of the Principal Act,after the
words and figures “section 73 or section 74”, the words, figures and letter “or
section 74A”, shall be inserted.
20. Amendment of section 64.-In section 64 of the Principal Act, in sub-
section (2), after the words and figures “section 73 or section 74”, the words,
figures and letter “or section 74A”, shall be inserted.
21. Amendment of section 65.-In section 65 of the Principal Act, in sub-
section (7), after the words and figures “section 73 or section 74”, the words,
figures and letter “or section 74A”, shall be inserted.
22. Amendment of section 66.-In section 66 of the Principal Act,in sub-
section (6), after the words and figures “section 73 or section 74”, the words,
figures and letter “or section 74A”, shall be inserted.
23. Amendment of section 70.-In section 70 of the Principal Act, after
sub-section (1), the following sub-section shall be inserted, namely:-
“(1A) All persons summoned under sub-section (1), shall be bound to
attend, either in person or by an authorised representative, as such officer may
direct, and the person so appearing shall state the truth during examination or
make statements or produce such documents and other things as may be
required.”.
24. Amendment ofsection 73.-In section 73 of the Principal Act,-
(i) in the heading, after the words “Determination of tax”, the words and
figures “pertaining to the period up to Financial Year 2023-24”, shall be inserted;
36
(ii) after sub-section (11), the following sub-section shall be inserted,
namely:–
“(12) The provisions of this section shall be applicable for determination of
tax pertaining to the period upto Financial Year 2023-24.”.
25. Amendment of section 74.-In section 74 of the Principal Act,-
(i) in the heading, after the words “Determination of tax”, the words and
figures “pertaining to the period up to Financial Year 2023-24”, shall be inserted;
(ii) after sub-section (11) and before Explanation 1, the following sub-
section shall be inserted, namely:–
“(12) The provisions of this section shall be applicable for determination of
tax pertaining to the period upto Financial Year 2023-24.”;
(iii) the Explanation 2 shall be omitted.
26. Insertion of new section 74A.-After section 74 of the Principal Act,
the following section shall be inserted, namely:-
“74A.Determination of tax not paid or short paid or erroneously
refunded or input tax credit wrongly availed or utilised for any reason
pertaining to Financial Year 2024-25 onwards.-(1) Where it appears to the
proper officer that any tax has not been paid or short paid or erroneously
refunded, or where input tax credit has been wrongly availed or utilised, he shall
serve notice on the person chargeable with tax which has not been so paid or
which has been so short paid or to whom the refund has erroneously been made,
or who has wrongly availed or utilised input tax credit, requiring him to show
cause as to why he should not pay the amount specified in the notice along with
interest payable thereon under section 50 and a penalty leviable under the
provisions of this Act or the rules made thereunder:
Provided that, no notice shall be issued, if the tax which has not been paid
or short paid or erroneously refunded or where input tax credit has been wrongly
availed or utilised in a financial year is less than one thousand rupees.
(2) The proper officer shall issue the notice under sub section (1), within
forty-two months from the due date for furnishing of annual return for the
financial year to which the tax not paid or short paid or input tax credit wrongly
availed or utilised relates to or within forty-two months from the date of
erroneous refund.
(3) Where a notice has been issued for any period under sub-section (1), the
proper officer may serve a statement, containing the details of tax not paid or
short paid or erroneously refunded or input tax credit wrongly availed or utilised
for such periods other than those covered under sub section (1), on the person
chargeable with tax.
(4) The service of such statement shall be deemed to be service of notice on
such person under sub-section (1), subject to the condition that the grounds
relied upon for such tax periods other than those covered under sub-section (1)
are the same as are mentioned in the earlier notice.
37
(5) The penalty in case where any tax which has not been paid or short paid
or erroneously refunded, or where input tax credit has been wrongly availed or
utilised,–
(i) for any reason, other than the reason of fraud or any wilful-
misstatement or suppression of facts to evade tax, shall be equivalent to ten
percent of tax due from such person or ten thousand rupees, whichever is higher;
(ii) for the reason of fraud or any wilful-misstatement or suppression of
facts to evade tax shall be equivalent to the tax due from such person.
(6) The proper officer shall, after considering the representation, if any,
made by the person chargeable with tax, determine the amount of tax, interest
and penalty due from such person and issue an order.
(7) The proper officer shall issue the order under sub section (6) within
twelve months from the date of issuance of notice specified in sub-section (2):
Provided that, where the proper officer is not able to issue the order within
the specified period, the Commissioner, or an officer authorised by the
Commissioner senior in rank to the proper officer but not below the rank of Joint
Commissioner of State Tax, may, having regard to the reasons for delay in
issuance of the order under sub-section (6), to be recorded in writing, before the
expiry of the specified period, extend the said period further by a maximum of six
months.
(8) The person chargeable with tax where any tax has not been paid or
short paid or erroneously refunded, or where input tax credit has been wrongly
availed or utilised for any reason, other than the reason of fraud or any wilful
misstatement or suppression of facts to evade tax, may, -
(i) before service of notice under sub-section (1), pay the amount of tax
along with interest payable under section 50 of such tax on the basis of his own
ascertainment of such tax or the tax as ascertained by the proper officer and
inform the proper officer in writing of such payment, and the proper officer, on
receipt of such information shall not serve any notice under sub-section (1) or the
statement under sub-section (3), as the case may be, in respect of the tax so paid
or any penalty payable under the provisions of this Act or the rules made
thereunder;
(ii) pay the said tax along with interest payable under section 50 within
sixty days of issue of show cause notice, and on doing so, no penalty shall be
payable and all proceedings in respect of the said notice shall be deemed to be
concluded.
(9) The person chargeable with tax, where any tax has not been paid or
short paid or erroneously refunded or where input tax credit has been wrongly
availed or utilised by reason of fraud, or any willful-misstatement or suppression
of facts to evade tax, may,-
(i) Before service of notice under sub-section (1), pay the amount of tax
along with interest payable under section 50 and a penalty equivalent to fifteen
38
percent of such tax on the basis of his own ascertainment of such tax or the tax
as ascertained by the proper officer and inform the proper officer in writing of
such payment, and the proper officer, on receipt of such information, shall not
serve any notice under sub-section (1), in respect of the tax so paid or any
penalty payable under the provisions of this Act or the rules made thereunder;
(ii) pay the said tax along with interest payable under section 50 and a
penalty equivalent to twenty-five percent of such tax within sixty days of issue of
the notice, and on doing so, all proceedings in respect of the said notice shall be
deemed to be concluded;
(iii) pay the tax along with interest payable thereon under section 50 and a
penalty equivalent to fifty percent of such tax within sixty days of communication
of the order, and on doing so, all proceedings in respect of the said notice shall be
deemed to be concluded.
(10) Where the proper officer is of the opinion that the amount paid under
clause (i) of sub-section (8) or clause (i) of sub-section (9) falls short of the
amount actually payable, he shall proceed to issue the notice as provided for in
sub section (1), in respect of such amount which falls short of the amount
actually payable.
(11) Notwithstanding anything contained in clause (i) or clause (ii) of sub-
section (8), penalty under clause (i) of sub-section (5), shall be payable where any
amount of self assessed tax or any amount collected as tax has not been paid
within a period of thirty days from the due date of payment of such tax.
(12) The provisions of this section shall be applicable for determination of
tax pertaining to the Financial Year 2024-25 onwards.
Explanation 1.–– For the purposes of this section,––
(i) the expression “all proceedings in respect of the said notice”, shall not
include proceedings under section 132;
(ii) where the notice under the same proceedings is issued to the main
person liable to pay tax and some other persons, and such proceedings against
the main person have been concluded under this section, the proceedings against
all the persons liable to pay penalty under sections 122 and 125 are deemed to be
concluded.
Explanation 2.– For the purposes of this Act, the expression “suppression” shall
mean non-declaration of facts or information which a taxable person is required to
declare in the return, statement, report or any other document furnished under this Act
or the rules madethereunder, or failure to furnish any information on being asked for, in
writing, by the proper officer.
27. Amendment of section 75.- In section 75 of the Principal Act,-
(a) in sub-section (1), after the word and figures “section 74”, the words, brackets,
figures and letter “or sub-sections (2) and (7) of section 74A”, shall be inserted;
(b) after sub-section (2), the following sub-section shall be inserted, namely:-
“(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that
the penalty under clause (ii) of sub-section (5) of section 74A is not sustainable for the
39
reason that the charges of fraud or any wilful misstatement or suppression of facts to
evade tax has not been established against the person to whom the notice was issued,
the penalty shall be payable by such person, under clause (i) of sub-section (5) of section
74A.”;
(c) for sub-section (10), the following sub-section shall be substituted, namely:–
“(10) The adjudication proceedings shall be deemed to be concluded, if the order
is not issued within the period specified in sub-section (10) of section 73 or in sub-
section (10) of section 74 or in sub-section (7) of section 74A.”;
(d) in sub-section (11), after the word and figures “section 74”, the words,
brackets, figures and letter “or sub-section (7) of section 74A”, shall be inserted;
(e) in sub-section (12), after the words and figures “section 73 or section 74”, the
words, figures and letter “or section 74 A”, shall be inserted;
(f) in sub-section (13), after the words and figures “section 73 or section
74”, the words, figures and letter “or section 74 A”, shall be inserted.
28. Amendment of section 104.- In section 104 of the Principal Act, in
sub-section (1) in the explanation after the word and figures “section 74” the
words, brackets, figures and letters “or sub-sections (2) and (7) of section 74A”
shall be inserted.
29. Amendment of section 107.- In section 107 of the Principal Act,-
(a) in sub-section (6), in clause (b), for the word “twenty five”, the word “twenty”, shall
be substituted;
(b) in sub-section (11), in the second proviso, after the words and figures “section 73 or
section 74”, the words, figures and letter “or section 74 A”, shall be inserted.
30. Amendment of section 109.- In section 109 of the Principal Act, in sub-
section (1), after the words “ Revisional Authority”, the words “, or for conducting an
examination or adjudicating the cases referred to in sub-section (2) of section 171 if so
notified under the said section”, shall be inserted;
31. Amendment of section 112.- In section 112 of the Principal Act,-
(a) in sub section (1), after the words “from the date on which the order sought to
be appealed against is communicated to the person preferring the appeal”, the words “;
or the date, as may be notified by the Government, on the recommendations of the
Council, for filing appeal before the Appellate Tribunal under this Act, whichever is
later.”, shall be inserted, with effect from the 1st day of August, 2024.;
(b) in sub section (3), after the words “from the date on which the said order has
been passed”, the words “; or the date, as may be notified by the Government, on the
recommendations of the Council, for the purpose of filing application before the Appellate
Tribunal under this Act, whichever is later,” shall be insertedwith effect from the 1st day
of August, 2024.;
(c) in sub-section (6), after the words, brackets and figure “after the expiry of the
period referred to in sub-section (1)”, the words, brackets and figure “or permit the filing
of an application within three months after the expiry of the period referred to in sub-
section (3)”, shall be inserted;
(d) in sub-section (8), in clause (b),-
(i) for the words “twenty percent”, the words “ten percent”, shall be
substituted; and
40
(ii) for the words “fifty crore rupees” the words “twenty crore rupees” shall
be substituted.
32. Amendment of section 122.- In section 122 of the Principal Act, in
sub-section (1B), for the words “Any electronic commerce operator who-”, the
words and figures “Any electronic commerce operator, who is liable to collect tax
at source under section 52,-” shall be substituted with effect from 1st day of
October 2023.
33. Amendment of section 127.- In section 127 of the Principal Act,
after the words and figures “section 73 or section 74”, the words figures and letter
“or section 74A”, shall be inserted.
34. Insertion of new section 128A.-After section 128 of Principal Act,the
following section shall be inserted, namely:-
“128A. Waiver of interest or penalty or both relating to demands raised
under section 73, for certain tax periods.-(1) Notwithstanding anything to the contrary
contained in this Act, where any amount of tax is payable by a person chargeable with
tax in accordance with,-
(a) a notice issued under sub-section (1) of section 73 or a statement issued
under sub-section (3) of section 73, and where no order under sub-section (9) of
section 73 has been issued; or
(b) an order passed under sub-section (9) of section 73, and where no order
under sub-section (11) of section 107 or sub-section (1) of section 108 has been
passed; or
(c) an order passed under sub-section (11) of section 107 or sub-section (1)
of section 108, and where no order under sub-section (1) of section 113 has
been passed, pertaining to the period from 1st July, 2017 to 31st March, 2020, or
a part thereof, and the said person pays the full amount of tax payable as per the
notice or statement or the order referred to in clause (a), clause (b) or clause (c), as
the case may be, on or before the date, as may be notified by the Government on
the recommendations of the Council, no interest under section 50 and penalty
under this Act, shall be payable and all the proceedings in respect of the said
notice or order or statement, as the case may be, shall be deemed to be concluded,
subject to such conditions as may be prescribed:
Provided that, where a notice has been issued under sub section (1) of
section 74, and an order is passed or required to be passed by the proper officer in
pursuance of the direction of the Appellate Authority or Appellate Tribunal or a
court in accordance with the provisions of sub-section (2) of section 75, the said
notice or order shall be considered to be a notice or order, as the case may be,
referred to in clause (a) or clause (b) of this sub-section:
Provided further that, the conclusion of the proceedings under this sub-
section, in cases where an application is filed under sub-section (3) of section 107
or under sub-section (3) of section 112 or an appeal is filed by an officer of State
tax under sub-section (1) of section 117 or under sub-section (1) of section 118 or
where any proceedings are initiated under sub-section (1) of section 108, against
an order referred to in clause (b) or clause (c) or against the directions of the
Appellate Authority or the Appellate Tribunal or the court referred to in the first
proviso, shall be subject to the condition that the said person pays the additional
41
amount of tax payable, if any, in accordance with the order of the Appellate
Authority or the Appellate Tribunal or the court or the Revisional Authority, as the
case may be, within three months from the date of the said order:
Provided also that, where such interest and penalty has already been paid,
no refund of the same shall be available.
(2) Nothing contained in sub-section (1), shall be applicable in respect of
any amount payable by the person on account of erroneous refund.
(3) Nothing contained in sub-section (1), shall be applicable in respect of
cases where an appeal or writ petition filed by the said person is pending before
Appellate Authority or Appellate Tribunal or a court, as the case may be, and has
not been withdrawn by the said person on or before the date notified under sub-
section (1).
(4) Notwithstanding anything contained in this Act, where any amount
specified under sub-section (1), has been paid and the proceedings are deemed to
be concluded under the said sub-section, no appeal under sub-section (1) of
section 107 or sub-section (1) of section 112 shall lie against an order referred to
in clause (b) or clause (c) of sub-section (1), as the case may be.”.
35. Amendment of section 171.- In section 171 of the Principal Act.-
(a) aftersub-section (2), the following proviso and Explanation shall be
inserted, namely: –
“Provided
that,
the
Government
may
by
notification,
on
the
recommendations of the Council, specify the date from which the said Authority
shall not accept any request for examination as to whether input tax credits
availed by any registered person or the reduction in the tax rate have actually
resulted in a commensurate reduction in the price of the goods or services or both
supplied by him.
Explanation.-For the purposes of this sub-section, “request for examination”
shall mean the written application filed by an applicant requesting for examination as to
whether input tax credits availed by any registered person or the reduction in the tax
rate have actually resulted in a commensurate reduction in the price of the goods or
services or both supplied by him.”;
(b) in sub-section (3A), the existing Explanation shall be numbered as
“Explanation-1”,after Explanation-1 as so numbered, the following Explanation
shall be inserted, namely: ––
“Explanation 2.-For the purposes of this section, the expression
“Authority” shall include the “Appellate Tribunal”.”
36. Amendment to Schedule III.- In Schedule III to the Principal Act,
after paragraph 8 and before Explanation 1, the following paragraphs shall be
inserted, namely:-
“9. Activity of apportionment of co-insurance premium by the lead insurer to
the co-insurer for the insurance services jointly supplied by the lead insurer and the
co-insurer to the insured in coinsurance agreements, subject to the condition that
the lead insurer pays the Central tax, the State tax, the Union territory tax and the
integrated tax on the entire amount of premium paid by the insured.
10. Services by insurer to the reinsurer for which ceding commission or the
reinsurance commission is deducted from reinsurance premium paid by the insurer
to the reinsurer, subject to the condition that the Central tax, the State tax, the
42
Union territory tax and the integrated tax is paid by the reinsurer on the gross
reinsurance premium payable by the insurer to the reinsurer, inclusive of the said
ceding commission or the reinsurance commission.”.
37. No refund of tax paid or input tax credit reversed.- No refund shall
be made of all the tax paid or the input tax credit reversed, which would not have
been so paid or not reversed had section 6 been in force at all material times.
38. Repeal and savings.- (1) The Karnataka Goods and Services Tax (Amendment)
Ordinance, 2024 (Karnataka Ordinance No. 02 of 2024) is hereby repealed.
(2) Notwithstanding such repeal anything done or any action taken under the
Principal Act, as amended by the said Ordinance, shall be deemed to have been
done or taken under the Principal Act, as amended by this Act.
STATEMENT OF OBJECTS AND REASONS
The Karnataka Goods and Services Tax Act, 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.
As per the recommendation of the GST Council, the Central Government
has already amended the Central Goods and Services Tax Act, 2017 (Central Act
12 of 2017) by Finance Act (No.2) 2024 (Central Act 15 of 2024) and the same has
been published in the Gazette of India dated: 16th August, 2024, after the assent
of the Hon’ble President of India. The Government of India vide Notification
No.17/2024- Central Tax Dated: 27.09.2024 has given the commencement date
for the different provisions of the said Act.
Whereas, parallelly there is a requirement to bring similar amendments to
Karnataka Goods and Services Tax Act, 2017 to being a uniform taxation system.
Whereas, 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).
As the matter was urgent and both Houses of the State Legislature were not
in session, The Karnataka Goods and Services Tax (Amendment) Ordinance, 2024
(Karnataka Ordinance No. 02 of 2024) was promulgated to achieve the above
object.
This Bill seeks to replace the said Ordinance.
Hence, the Bill.
43
FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed Legislative
measure.
MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause 9
proviso to sub-section (2) of section 30 sought to be inserted by this
clause empowers the State Government to prescribe the conditions
and restrictions for revocation of cancellation of registration.
Clause 10
sub-clause (a) empowers to the State Government to prescribe the
time limit for paying of tax under section 9.
Clause 12
sub-section (3) of section 39 sought to be substituted by this clause
empowers the State Government to prescribe the form, manner and
time for deduction of tax at source.
Clause 34
section 128A sought to be inserted clause (1) of sub-section (1)
empowers the State Government to prescribe the conditions
regarding conclusion for notice or order or statement issued under
this Act.
The proposed delegation of Legislative power is normal in character.
EXPLANATORY STATEMENT AS REQUIRED BY SUB-RULE (1) OF RULE 80
OF THE RULES OF PROCEDURE AND CONDUCT OF BUSINESS IN THE
KARNATAKA LEGISLATIVE ASSEMBLY.
The Karnataka Goods and Services Tax Act, 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.
As per the recommendation of the GST Council, the Central Government
has already amended the Central Goods and Services Tax Act, 2017 (Central Act
12 of 2017) by Finance Act (No.2) 2024 (Central Act 15 of 2024) and the same has
been published in the Gazette of India dated: 16th August, 2024, after the assent
of the Hon’ble President. The Government of India vide Notification No.17/2024-
Central Tax Dated: 27.09.2024 has given the commencement date for the
different provisions of the said Act.
Whereas, parallelly there is a requirement to bring similar amendments to
Karnataka Goods and Services Tax Act, 2017 to being a uniform taxation system.
44
Whereas, 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).
As the matter was urgent and both Houses of the State Legislature were not
in session, The Karnataka Goods and Services Tax (Amendment) Ordinance, 2024
(Karnataka Ordinance No. 02 of 2024) was promulgated to achieve the above
object.
SIDDARAMAIAH
Chief Minister
M.K. VISHALAKSHI
Secretary
Karnataka Legislative Assembly
THE EXTRACT FROM THE KARNATAKA GOODS AND SERVICES TAX ACT,
2017 (KARNATAKA ACT NO. 27 OF 2017)
XXX
XXX
XXX
9. Levy and collection.- (1) Subject to the provisions of sub-section (2),
there shall be levied a tax called the Karnataka Goods and Services Tax on all
intra-State supplies of goods or services or both, except on the supply of alcoholic
liquor for human consumption, on the value determined under section 15 and at
such rates, not exceeding twenty per cent., as may be notified by the Government
on the recommendations of the Council and collected in such manner as may be
prescribed and shall be paid by the taxable person.
XXX
XXX
XXX
10. Composition levy.- XXX
XXX
XXX
(5) If the proper officer has reasons to believe that a taxable person has paid tax
under sub-section (1) 3 or sub-section (2A), as the case may be 3 despite not
being eligible, such person shall, in addition to any tax that may be payable by
him under any other provisions of this Act, be liable to a penalty and the
provisions of section 73 or section 74 shall, mutatis mutandis, apply for
determination of tax and penalty.
XXX
XXX
XXX
13. Time of supply of services.- XXX
XXX
XXX
(3) In case of supplies in respect of which tax is paid or liable to be paid on
reverse charge basis, the time of supply shall be the earlier of the following dates,
namely:-
(a) the date of payment as entered in the books of account of the recipient
or the 38 date on which the payment is debited in his bank account,
whichever is earlier; or
(b) the date immediately following sixty days from the date of issue of
invoice or any other document, by whatever name called, in lieu thereof
by the supplier:
45
Provided that where it is not possible to determine the time of supply under
clause (a) or clause (b), the time of supply shall be the date of entry in the books
of account of the recipient of supply:
Provided further that in case of supply by associated enterprises, where the
supplier of service is located outside India, the time of supply shall be the date of
entry in the books of account of the recipient of supply or the date of payment,
whichever is earlier.
XXX
XXX
XXX
16. Eligibility and conditions for taking input tax credit.- XXX XXX
XXX
(4) A registered person shall not be entitled to take input tax credit in
respect of any invoice or debit note for supply of goods or services or both after
the thirtieth day of November for the month of September following the end of
financial year to which such invoice or debit note pertains or furnishing of the
relevant annual return, whichever is earlier.
Provided that the registered person shall be entitled to take input tax credit
after the due date of furnishing of the return under section 39 for the month of
September, 2018 till the due date of furnishing of the return under the said
section for the month of March, 2019 in respect of any invoice or invoice relating
to such debit note for supply of goods or services or both made during the
financial year 2017-18, the details of which have been uploaded by the supplier
under sub-section for (1) of section 37 till the due date for furnishing the details
under sub-section (1) of said section for the month of March. 2019.
XXX
XXX
XXX
17. Apportionment of credit and blocked credits.- XXX XXX XXX
(5) Notwithstanding anything contained in sub-section (1) of section 16
and subsection (1) of section 18, input tax credit shall not be available in respect
of the following, namely:-
motor vehicles for transportation of persons having approved seating
capacity of not more than thirteen persons (including the driver), except when
they are used for making the following taxable supplies, namely:-
(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor vehicles;
(aa) vessels and aircraft except when they are used,-
(i) for making the following tax able supplies, namely:-
(A) further supply of such vessels or aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating such vessels; or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods; (ab) services of general insurance,
servicing, repair and maintenance in so far as they relate to
motor vehicles, vessels or aircraft refer red to in clause(a)or
clause (aa):
Provided that, the input tax credit in respect of such services shall be
available,-
(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or
clause (aa) are used for the purposes specified therein;
(ii) where received by a taxable person engaged,-
(i) in the manufacture of such motor vehicles, vessels or aircraft; or
46
(i) in the supply of general insurance services in respect of
such motor vehicles, vessels or aircraft insured by him;
(b) the following supply of goods or services or both,-
(i) food and beverages, outdoor catering, beauty treatment, health
services, cosmetic and plastic surgery, leasing, renting or hiring of motor
vehicles, vessels or air craft referred to in clause (a) or clause (aa) except
when used for the purposes specified therein, life insurance and health
insurance:
Provided that, the input tax credit in respect of such goods or
services or both shall be available where an inward supply of such goods or
services or both isused by a registered person for making an outward
taxable supply of the same category of goods or services or both or as an
element of a tax able composite or mixed supply;
(ii) membership of a club, health and fitness centre; and
(iii) travel benefits extended to employees on vacation such as leave
or home travel concession:
Provided that, the input tax credit in respect of such goods or
services or both shall be available, where it is obligatory for an employer to
provide to its employees under any law for the time being inforce.
(c) works contract services when supplied for construction of an
immovable property (other than plant and machinery) except where it is an
input service for further supply of works contract service;
(d) goods or services or both received by a taxable person for
construction of an immovable property (other than plant or machinery) on
his own account including when such goods or services or both are used in
the course or furtherance of business.
Explanation.- For the purposes of clauses (c) and (d), the expression
―construction includes re-construction, renovation, additions or alterations
or repairs, to the extent of capitalisation, to the said immovable property;
(e) goods or services or both on which tax has been paid under
section 10;
(f) goods or services or both received by a non-resident taxable
person except on goods imported by him;
(fa) goods or services or both received by a taxable person,
which are used or intended to be used for activities relating
to his obligations under corporate social responsibility
referred to in section 135 of the Companies Act, 2013
(Central Act 18 of 2013);
(g) goods or services or both used for personal consumption;
47
(h) goods lost, stolen, destroyed, written off or disposed of by
way of gift or free samples; and
(i) any tax paid in accordance with the provisions of sections
74, 129 and 130.
XXX
XXX
XXX
21. Manner of recovery of credit distributed in excess.- Where the Input
Service Distributor distributes the credit in contravention of the provisions
contained in section 20 resulting in excess distribution of credit to one or more
recipients of credit, the excess credit so distributed shall be recovered from such
recipients along with interest, and the provisions of section 73 or section 74, as
the case may be, shall, mutatis mutandis, apply for determination of amount to
be recovered.
XXX
XXX
XXX
30. Revocation of cancellation of registration.- (1) Subject to 52 such
conditions as may be prescribed, any registered person, whose registration is
cancelled by the proper officer on his own motion, may apply to such officer for
revocation of cancellation of the registration in such manner, within such time
and subject to such conditions and restrictions, as may be prescribed.
(2) The proper officer may, in such manner and within such period as may
be prescribed, by order, either revoke cancellation of the registration or reject the
application:
Provided that, the application for revocation of cancellation of registration
shall not be rejected unless the applicant has been given an opportunity of being
heard.
(3) The revocation of cancellation of registration under the Central Goods
and Services Tax Act shall be deemed to be a revocation of cancellation of
registration under this Act.
XXX
XXX
XXX
31. Tax invoice.- XXX
XXX
XXX
(3) Notwithstanding anything contained in sub-sections (1) and (2)––
(a) a registered person may, within one month from the date of issuance of
certificate of registration and in such manner as may be prescribed, issue a
revised invoice against the invoice already issued during the period beginning
with the effective date of registration till the date of issuance of certificate of
registration to him;
(b) a registered person may not issue a tax invoice if the value of the goods
or services or both supplied is less than two hundred rupees subject to such
conditions and in such manner as may be prescribed;
(c) a registered person supplying exempted goods or services or both or
paying tax under the provisions of section 10 shall issue, instead of a tax invoice,
a bill of supply containing such particulars and in such manner as may be
prescribed: Provided that the registered person may not issue a bill of supply if
the value of the goods or services or both supplied is less than two hundred
rupees subject to such conditions and in such manner as may be prescribed;
(d) a registered person shall, on receipt of advance payment with respect to
any supply of goods or services or both, issue a receipt voucher or any other
document, containing such particulars as may be prescribed, evidencing receipt
of such payment;
48
(e) where, on receipt of advance payment with respect to any supply of
goods or services or both the registered person issues a receipt voucher, but
subsequently no supply is made and no tax invoice is issued in pursuance
thereof, the said registered person may issue to the person who had made the
payment, a refund voucher against such payment;
(f) a registered person who is liable to pay tax under sub-section (3) or
subsection (4) of section 9 shall issue an invoice in respect of goods or services or
both received by him from the supplier who is not registered on the date of receipt
of goods or services or both;
(g) a registered person who is liable to pay tax under sub-section (3) or
subsection (4) of section 9 shall issue a payment voucher at the time of making
payment to the supplier.
XXX
XXX
XXX
35. Accounts and other records.- XXX XXX
XXX
(6) Subject to the provisions of clause (h) of sub-section (5) of section 17, where
the registered person fails to account for the goods or services or both in
accordance with the provisions of sub-section (1), the proper officer shall
determine the amount of tax payable on the goods or services or both that are not
accounted for, as if such goods or services or both had been supplied by such
person and the provisions of section 73 or section 74, as the case may be, shall,
mutatis mutandis, apply for determination of such tax.
XXX
XXX
XXX
39. Furnishing of returns.- XXX
XXX
XXX
(3) Every registered person required to deduct tax at source under the provisions
of section 51 shall furnish, in such form and manner as may be prescribed, a
return, electronically, for the month in which such deductions have been made
within ten days after the end of such month.
XXX
XXX
XXX
49. Payment of tax, interest, penalty and other amounts.- XXX XXX
XXX
(8) Every taxable person shall discharge his tax and other dues under this
Act or the rules made thereunder in the following order, namely:–
(a) self-assessed tax, and other dues related to returns of previous tax
periods;
(b) self-assessed tax, and other dues related to the return of the current tax
period;
(c) any other amount payable under this Act or the rules made thereunder
including the demand determined under section 73 or section 74.
XXX
XXX
XXX
50. Interest on delayed payment of tax.- (1) Every person who is liable to
pay tax in accordance with the provisions of this Act or the rules made
thereunder, but fails to pay the tax or any part thereof to the Government within
the period prescribed, shall for the period for which the tax or any part thereof
remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen
per cent., as may be notified by the Government on the recommendations of the
Council.
Provided that, the interest on tax payable in respect of supplies made
during a tax period and declared in the return for the said period furnished after
the due date in accordance with the provisions of section 39, except where such
return is furnished after commencement of any proceedings under section 73 or
49
section 74 in respect of the said period, shall be levied on that portion of the tax
which is Paid by debiting the electronic cash ledger.
(2) The interest under sub-section (1) shall be calculated, in such manner
as may be prescribed, from the day succeeding the day on which such tax was
due to be paid.
(3) Where the input tax credit has been wrongly availed and utilised, the
registered person shall pay interest on such input tax credit wrongly availed and
utilised, at such rate not exceeding twenty-four per cent. as may be notified by
the Government, on the recommendations of the Council, and the interest shall
be calculated, in such manner as may be prescribed.
XXX
XXX
XXX
51. Tax deduction at source.- XXX
XXX
XXX
(7) The determination of the amount in default under this section shall be made
in the manner specified in section 73 or section 74.
XXX
XXX
XXX
54. Refund of tax.- XXX
XXX
XXX
(3) Subject to the provisions of sub-section (10), a registered person may claim
refund of any unutilised input tax credit at the end of any tax period:
Provided that no refund of unutilised input tax credit shall be allowed in
cases other than-
(i) zero-rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on inputs
being higher than the rate of tax on output supplies (other than nil
rated or fully exempt supplies), except supplies of goods or services
or
both
as
may
be
notified
by
the
Government
on
the
recommendations of the Council:
Provided further that no refund of unutilised input tax credit shall be
allowed in cases where the goods exported out of India are subjected to export
duty:
Provided also that no refund of input tax credit shall be allowed, if the
supplier of goods or services or both claims refund of the integrated tax paid on
such supplies.
XXX
XXX
XXX
(14) Notwithstanding anything contained in this section, no refund under sub-
section (5) or sub-section (6) shall be paid to an applicant, if the amount is less
than one thousand rupees.
Explanation.- For the purposes of this section,–
(1) refund includes refund of tax paid on zero-rated supplies of goods or
services or both or on inputs or input services used in making such zero-rated
supplies, or refund of tax on the supply of goods regarded as deemed exports, or
refund of unutilised input tax credit as provided under sub-section (3).
(2) relevant date means,–
(a) in the case of goods exported out of India where a refund of tax paid
is available in respect of goods themselves or, as the case may be, the
inputs or input services used in such goods,–
(i) if the goods are exported by sea or air, the date on which the ship
or the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exported by land, the date on which such goods
pass the frontier; or
50
(iii) if the goods are exported by post, the date of despatch of goods
by the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where a
refund of tax paid is available in respect of the goods, the date on
which the return relating to such deemed exports is furnished;
(ba) in case of zero-rated supply of goods or services or both to a Special
Economic Zone developer or a Special Economic Zone unit where a
refund of tax paid is available in respect of such supplies themselves,
or as the case may be, the inputs or input services used in such
supplies, the due date for furnishing of return under section 39 in
respect of such supplies;
(c) in the case of services exported out of India where a refund of tax
paid is available in respect of services themselves or, as the case may
be, the inputs or input services used in such services, the date of
(i) receipt of payment in convertible foreign exchange or in Indian
rupees wherever permitted by the Reserve Bank of India ,
where the supply of services had been completed prior to the
receipt of such payment; or
(ii) issue of invoice, where payment for the services had been
received in advance prior to the date of issue of the invoice;
(d) in case where the tax becomes refundable as a consequence of
judgment, decree, order or direction of the Appellate Authority,
Appellate Tribunal or any court, the date of communication of such
judgment, decree, order or direction;
(e) in the case of refund of unutilised input tax credit under clause (ii) of
the first proviso to sub-section (3), the due date for furnishing of
return under section 39 for the period in which such claim for refund
arises;
(f) in the case where tax is paid provisionally under this Act or the rules
made thereunder, the date of adjustment of tax after the final
assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt of
goods or services or both by such person; and
(h) in any other case, the date of payment of tax.
XXX
XXX
XXX
61. Scrutiny of returns.- XXX
XXX
XXX
(3) In case no satisfactory explanation is furnished within a period of thirty
days of being informed by the proper officer or such further period as may be
permitted by him or where the registered person, after accepting the
discrepancies, fails to take the corrective measure in his return for the month in
which the discrepancy is accepted, the proper officer may initiate appropriate
action including those under section 65 or section 66 or section 67, or proceed to
determine the tax and other dues under section 73 or section 74.
XXX
XXX
XXX
62. Assessment of non-filers of returns.- (1) Notwithstanding anything to
the contrary contained in section 73 or section 74, where a registered person fails
to furnish the return under section 39 or section 45, even after the service of a
notice under section 46, the proper officer may proceed to assess the tax liability
of the said person to the best of his judgement taking into account all the
relevant material which is available or which he has gathered and issue an
51
assessment order within a period of five years from the date specified under
section 44 for furnishing of the annual return for the financial year to which the
tax not paid relates.
XXX
XXX
XXX
63. Assessment of unregistered persons.- Notwithstanding anything to
the contrary contained in section 73 or section 74, where a taxable person fails to
obtain registration even though liable to do so or whose registration has been
cancelled under subsection (2) of section 29 but who was liable to pay tax, the
proper officer may proceed to assess the tax liability of such taxable person to the
best of his judgement for the relevant tax periods and issue an assessment order
within a period of five years from the date specified under section 44 for
furnishing of the annual return for the financial year to which the tax not paid
relates: Provided that no such assessment order shall be passed without giving
the person an opportunity of being heard.
XXX
XXX
XXX
64. Summary assessment in certain special cases.- (1) The proper officer
may, on any evidence showing a tax liability of a person coming to his notice,
with the previous permission of Additional Commissioner or Joint Commissioner,
proceed to assess the tax liability of such person to protect the interest of revenue
and issue an assessment order, if he has sufficient grounds to believe that any
delay in doing so may adversely affect the interest of revenue:
Provided that where the taxable person to whom the liability pertains is not
ascertainable and such liability pertains to supply of goods, the person in charge
of such goods shall be 73 deemed to be the taxable person liable to be assessed
and liable to pay tax and any other amount due under this section.
(2) On an application made by the taxable person within thirty days from
the date of receipt of order passed under sub-section (1) or on his own motion, if
the Additional Commissioner or Joint Commissioner considers that such order is
erroneous, he may withdraw such order and follow the procedure laid down in
section 73 or section 74.
XXX
XXX
XXX
65. Audit by tax authorities.- XXX
XXX
XXX
(7) Where the audit conducted under sub-section (1) results in detection of
tax not paid or short paid or erroneously refunded, or input tax credit wrongly
availed or utilised, the proper officer may initiate action under section 73 or
section 74.
XXX
XXX
XXX
66. Special audit.- XXX
XXX
XXX
(6) Where the special audit conducted under sub-section (1) results in
detection of tax not paid or short paid or erroneously refunded, or input tax credit
wrongly availed or utilised, the proper officer may initiate action under section 73
or section 74.
XXX
XXX
XXX
70. Power to summon persons to give evidence and produce
documents.- (1) The proper officer under this Act shall have power to summon
any person whose attendance he considers necessary either to give evidence or to
produce a document or any other thing in any inquiry in the same manner, as
provided in the case of a civil court under the provisions of the Code of Civil
Procedure, 1908 (Central Act 5 of 1908).
52
(2) Every such inquiry referred to in sub-section (1) shall be deemed to be a
judicial proceeding within the meaning of section 193 and section 228 of the
Indian Penal Code (Central Act 45 of 1860).
XXX
XXX
XXX
73. Determination of tax not paid or short paid or erroneously
refunded or input tax credit wrongly availed or utilised for any reason other
than fraud or any wilful misstatement or suppression of facts.- XXX
XXX
XXX
(11) Notwithstanding anything contained in sub-section (6) or sub-section
(8), penalty under sub-section (9) shall be payable where any amount of self-
assessed tax or any amount collected as tax has not been paid within a period of
thirty days from the due date of payment of such tax
XXX
XXX
XXX
74. Determination of tax not paid or short paid or erroneously
refunded or input tax credit wrongly availed or utilised by reason of fraud or
any wilful misstatement or suppression of facts.-
XXX
XXX
XXX
(11) Where any person served with an order issued under sub-section (9)
pays the tax along with interest payable thereon under section 50 and a penalty
equivalent to fifty percent of such tax within thirty days of communication of the
order, all proceedings in respect of the said notice shall be deemed to be
concluded
Explanation 1.– For the purposes of section 73 and this section,-
(i) the expression all proceedings in respect of the said notice shall not
include proceedings under section 132;
(ii) where the notice under the same proceedings is issued to the main
person liable to pay tax and some other persons, and such proceedings against
the main person have been concluded under section 73 or section 74, the
proceedings against all the persons liable to pay penalty under sections 122 and
125 are deemed to be concluded.
Explanation 2.–For the purposes of this Act, the expression suppression
shall mean non-declaration of facts or information which a taxable person is
required to declare in the return, statement, report or any other document
furnished under this Act or the rules made thereunder, or failure to furnish any
information on being asked for, in writing, by the proper officer.
XXX
XXX
XXX
75. General provisions relating to determination of tax.- (1) Where the
service of notice or issuance of order is stayed by an order of a court or Appellate
Tribunal, the period of such stay shall be excluded in computing the period
specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of
section 74, as the case may be.
(2) Where any Appellate Authority or Appellate Tribunal or court concludes
that the notice issued under sub-section (1) of section 74 is not sustainable for
the reason that the charges of fraud or any wilful misstatement or suppression of
facts to evade tax has not been established against the person to whom the notice
was issued, the proper officer shall determine the tax payable by such person,
deeming as if the notice were issued under subsection (1) of section 73.
XXX
XXX
XXX
53
(10) The adjudication proceedings shall be deemed to be concluded, if the
order is not issued within three years as provided for in sub-section (10) of
section 73 or within five years as provided for in sub-section (10) of section 74.
(11) An issue on which the Appellate Authority or the Appellate Tribunal or
the High Court has given its decision which is prejudicial to the interest of
revenue in some other proceedings and an appeal to the Appellate Tribunal or the
High Court or the Supreme Court against such decision of the Appellate
Authority or the Appellate Tribunal or the High Court is pending, the period spent
between the date of the decision of the Appellate Authority and that of the
Appellate Tribunal or the date of decision of the Appellate Tribunal and that of
the High Court or the date of the decision of the High Court and that of the
Supreme Court shall be excluded in computing the period referred to in sub-
section (10) of section 73 or subsection (10) of section 74 where proceedings are
initiated by way of issue of a show cause notice under the said sections.
(12) Notwithstanding anything contained in section 73 or section 74, where
any amount of self-assessed tax in accordance with a return furnished under
section 39 remains unpaid, either wholly or partly, or any amount of interest
payable on such tax remains unpaid, the same shall be recovered under the
provisions of section 79.
Explanation.- For the purposes of this sub-section, the expression self-
assessed tax shall include the tax payable in respect of details of outward
supplies furnished under section 37, but not included in the return furnished
under section 39.
(13) Where any penalty is imposed under section 73 or section 74, no
penalty for the same act or omission shall be imposed on the same person under
any other provision of this Act.
XXX
XXX
XXX
104. Advance ruling to be void in certain circumstances.- (1) Where the
Authority or the Appellate Authority or the National Appellate Authority finds that
advance ruling pronounced by it under sub-section (4) of section 98 or under
sub-section (1) of section 101 or under section 101C has been obtained by the
applicant or the appellant by fraud or suppression of material facts or
misrepresentation of facts, it may, by order, declare such ruling to be void ab-
initio and thereupon all the provisions of this Act or the rules made thereunder
shall apply to the applicant or the appellant as if such advance ruling had never
been made:
Provided that no order shall be passed under this sub-section unless an
opportunity of being heard has been given to the applicant or the appellant.
Explanation.- The period beginning with the date of such advance ruling
and ending with the date of order under this sub-section shall be excluded while
computing the period specified in sub-sections (2) and (10) of section 73 or sub-
sections (2) and (10) of section 74.
(2) A copy of the order made under sub-section (1) shall be sent to the
applicant, the concerned officer and the jurisdictional officer.
XXX
XXX
XXX
107. Appeals to Appellate Authority.-
XXX
XXX
XXX
(6) No appeal shall be filed under sub-section (1), unless the appellant has paid –
(a) in full, such part of the amount of tax, interest, fine, fee and penalty
arising from the impugned order, as is admitted by him; and
54
(b) a sum equal to ten percent of the remaining amount of tax in dispute
arising from the said order subject to a maximum of twenty-five crore
rupees, in relation to which the appeal has been filed.
Provided that no appeal shall be filed against an order under sub-section(3)
of section 129, unless a sum equal to twenty-five percent of the penalty has been
paid by the appellant.
(11) The Appellate Authority shall, after making such further inquiry as
may be necessary, pass such order, as it thinks just and proper, confirming,
modifying or annulling the decision or order appealed against but shall not refer
the case back to the adjudicating authority that passed the said decision or order:
Provided that an order enhancing any fee or penalty or fine in lieu of
confiscation or confiscating goods of greater value or reducing the amount of
refund or input tax credit shall not be passed unless the appellant has been given
a reasonable opportunity of showing cause against the proposed order:
Provided further that where the Appellate Authority is of the opinion that
any tax has not been paid or short-paid or erroneously refunded, or where input
tax credit has been wrongly availed or utilised, no order requiring the appellant to
pay such tax or input tax credit shall be passed unless the appellant is given
notice to show cause against the proposed order and the order is passed within
the time limit specified under section 73 or section 74.
XXX
XXX
XXX
109. Constitution of Appellate Tribunal and Benches thereof.- Subject
to the provisions of this Chapter, the Goods and Services Tax Tribunal
constituted under the Central Goods and Services Tax Act, 2017 shall be the
Appellate Tribunal for hearing appeals against the orders passed by the Appellate
Authority or the Revisional Authority under this Act.
XXX
XXX
XXX
112. Appeals to Appellate Tribunal.- XXX
XXX
XXX
(1) Any person aggrieved by an order passed against him under section
107 or section 108 of this Act or the Central Goods and Services Tax Act may
appeal to the Appellate Tribunal against such order within three months from the
date on which the order sought to be appealed against is communicated to the
person preferring the appeal.
(2) The Appellate Tribunal may, in its discretion, refuse to admit any such
appeal where the tax or input tax credit involved or the difference in tax or input
tax credit involved or the amount of fine, fee or penalty determined by such order,
does not exceed fifty thousand rupees.
(3) The Commissioner may, on his own motion, or upon request from the
Commissioner of central tax, call for and examine the record of any order passed
by the Appellate Authority or the Revisional Authority under this Act or under the
Central Goods and Services Tax Act for the purpose of satisfying himself as to the
legality or propriety of the said order and may, by order, direct any officer
subordinate to him to apply to the Appellate Tribunal within six months from the
date on which the said order has been passed for determination of such points
arising out of the said order as may be specified by the Commissioner in his
order.
(4) Where in pursuance of an order under sub-section (3) the authorised
officer makes an application to the Appellate Tribunal, such application shall be
dealt with by the Appellate Tribunal as if it were an appeal made against the
55
order under sub-section (11) of section 107 or under sub-section (1) of section
108 and the provisions of this Act shall apply to such application, as they apply
in relation to appeals filed under sub-section (1).
(5) On receipt of notice that an appeal has been preferred under this
section, the party against whom the appeal has been preferred may,
notwithstanding that he may not have appealed against such order or any part
thereof, file, within forty five days of the receipt of notice, a memorandum of
cross-objections, verified in the prescribed manner, against any part of the order
appealed against and such memorandum shall be disposed of by the Appellate
Tribunal, as if it were an appeal presented within the time specified in sub-
section (1).
(6) The Appellate Tribunal may admit an appeal within three months after
the expiry of the period referred to in sub-section (1), or permit the filing of a
memorandum of cross objections within forty five days after the expiry of the
period referred to in sub-section (5), if it is satisfied that there was sufficient
cause for not presenting it within that period.
(7) An appeal to the Appellate Tribunal shall be in such form, verified in
such manner and shall be accompanied by such fee, as may be prescribed.
(8) No appeal shall be filed under sub-section (1), unless the appellant has
paid-
(a) in full, such part of the amount of tax, interest, fine, fee and penalty
arising from the impugned order, as is admitted by him, and
(b) a sum equal to twenty per cent. of the remaining amount of tax in
dispute, in addition to the amount paid under sub-section (6) of the
section 107, arising from the said order subject to a maximum of fifty
crore rupees, in relation to which the appeal has been filed.
(9) Where the appellant has paid the amount as per sub-section (8), the
recovery proceedings for the balance amount shall be deemed to be stayed till the
disposal of the appeal.
(10) Every application made before the Appellate Tribunal,-
(a) in an appeal for rectification of error or for any other purpose; or
(b) for restoration of an appeal or an application, shall be accompanied
by such fees as may be prescribed.
XXX
XXX
XXX
122. Penalty for certain offences.- XXX
XXX
XXX
(1B) Any electronic commerce operator who-
(i) allows a supply of goods or services or both through it by an
unregistered person other than a person exempted from registration
by a notification issued under this Act to make such supply;
(ii) allows an inter-State supply of goods or services or both through it by
a person who is not eligible to make such inter-State supply; or
(iii) fails to furnish the correct details in the statement to be furnished
under subsection (4) of section 52 of any outward supply of goods
effected through it by a person exempted from obtaining registration
under this Act,
shall be liable to pay a penalty of ten thousand rupees, or an amount
equivalent to the amount of tax involved had such supply been made by a
registered person other than a person paying tax under section 10, whichever is
higher.
XXX
XXX
XXX
56
127. Power to waive penalty or fee or both.- The Government may, by
notification, waive in part or full, any penalty referred to in section 122 or section
123 or section 125 or any late fee referred to in section 47 for such class of
taxpayers and under such mitigating circumstances as may be specified therein
on the recommendations of the Council.
XXX
XXX
XXX
171. Anti-profiteering Measure.- (2) The Central Government may, on
recommendations of the Council, by notification, constitute an Authority, or
empower an existing Authority constituted under any law for the time being in
force, to examine whether input tax credits availed by any registered person or
the reduction in the tax rate have actually resulted in a commensurate reduction
in the price of the goods or services or both supplied by him.
XXX
XXX
XXX
SCHEDULE III
[See section 7]
ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A
SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
XXX
XXX
XXX
8. (a) Supply of warehoused goods to any person before clearance for
home consumption;
(b) Supply of goods by the consignee to any other person, by
endorsement of documents of title to the goods, after the goods
have been dispatched from the port of origin located outside India
but before clearance for home consumption.
Explanation 1.- For the purposes of paragraph 2, the term court includes District
Court, High Court and Supreme Court.
Explanation 2.- For the purposes of paragraph 8, the expression warehoused
goods shall have the same meaning as assigned to it in the Customs Act, 1962
(Central Act 52 of 1962).
ಮುದῢಕರು‍ಾಗೂಪῢ΅ಾಶಕರು:- ಸಂಕಲಾ⁃΅ಾ⁋ಗಳು, ಕಾῇಟಕ ಾಜῡಪತῢ, ಸ΅ಾῇ⁋⁓ೕಂದῢಮುದῢῺಾಲಯ, ಂಗಳೂರು
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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Date: 2024.12.16 15:31:32 +05'30'