(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
ºÀ¢£ÁgÀ£Éà «zsÁ£À¸À¨sÉ
LzÀ£Éà C¢üªÉñÀ£À
ಕකბಟಕ (ಖඛಜ ಹಀౙಗำ ಮൡ౨ ಖඛಜ ຄಂൽฆವ ේ෦) คಡ เඒಯಕ,
2024
(2024gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-52)
ฃಜ ಸ౽ბರโ ಖඛಜ ಹಀౙಗಳ ಚมವൕ ಮൡ౨ ಖඛಜ ຄಂൽฆವ ේ෦ಯ
෬ว คಡಯඝ౬ เඌಸฤ ಮൡ౨ ಗโದ౽ౙಜ ಉಪීಧಗಳඝ౬ ಕย౭ಸฤ ಒಂൿ
เඒಯಕ.
ನ ಸ่ೕბಚ ක෴ಲಯโ เฯ ಅඪೕฤ ಒ: 4056-4064/1999ರย
8:1 ಬಮತದย ൽකಂಕ: 25.07.2024ฏൿ ൟೕಪბඝ౬ ඛೕല, ಖඛಜ ಹಀౙಗัಡ คಡ
เඌವ ๎ಸකತಕ ಅඌ౽ರโ ฃಜಗಳย ඛತ฿ಜං ಎಂൿ ඛಣბൡ. ಈ ൟೕඬბ
1989ರ ൟೕಪბඝ౬ ರൿ౪ತั, ಖඛಜಗำ ಮൡ౨ ಖඛಜ ຄಂൽฆವ ේ෦ಗಳ ෬ว
಄ಂದโ ತๆ ฃಯಧನವඝ౬ (royalty) เඌವ ಅඌ౽ರವඝ౬ ຄಂൽං ಮൡ౨
ಸൟ౨ನ 1957ರ ಗಗำ ಮൡ౨ ಖඛಜಗಳ (ಅไൽ౫ ಮൡ౨ ඛತಣ) ಅඌඛಯಮโ ಈ
ಅඌ౽ರವඝ౬ ಪค෦ತತัโൽಲๅಂൿ ඛಣბൡ. ක෴ಲಯโ ಖඛಜಗಳ
ಅಥ฿ ಖඛಜ ಉತ౭ನ౬ಗಳ ಲವඝ౬ ಖඛಜเฆವ ේ෦ಗಳ ෬ว คಡ เඌಸฤ
ಆඋರವක౬ಜ ಬಳಸಬൿ ಎಂ ಸಹ ൟೕඬბ ඛೕലฆโದคಂದ,
ಮൡ౨, ූರತದ ನ ಸ่ೕბಚ ක෴ಲಯโ ൽකಂಕ: 14.08.2024ฏൿ,
ฃಜಗำ 1ඡ ಏඪฯ, 2005คಂದ ත฿ბನ౷ಯ฿ಜ ೦คಡ ಬฆ๋ ಖඛಜ ຄಂൽฆವ
ේ෦ಯ ಮൡ౨ ಖඛಜ ಹಀౙಗಳ ෬ว ಖඛಜ คಡಗಳඝ౬ ಗಸಬർಜං ಎಂൿ
ൟೕඬბ ඛೕലൿ౪, ಈ ൟೕඪბನย 25ඡ ೩ษ, 2024ಃౙ ෨ಂನ ಂ౾ಗಳ ෬ยನ ಬല
ಮൡ౨ ඈಡಗಳඝ౬ ಸಹ ಮක౬ ലൿ౪, ಗ ಞൟ౨ಡർರฆ ൽකಂಕ: 01.04.2026คಂದ
ඩฏ, 12 ವಷბಗಳ ౽ಲ ಉൡಗಳย ಸದค คಡಯඝ౬ ർಯ ಡฤ
ಅඝಮൟฆโದคಂದ,
¨sÁUÀ – 4J
Part – IVA
18
2024
27
1946)
BENGALURU, WEDNESDAY, 18, DECEMBER, 2024 MARGASHIRA, 27, SHAKAVARSHA, 1946)
. 617
No. 617
2
ಮൡ౨, ನ ಸ่ೕბಚ ක෴ಲಯದ ෬ยನ ಆඃಶಗಳ ಪ౽ರ, ූರತ
เඋನದ IIඡ ಪഔౣಯ 49ඡ ನ෩ൽನ ಅലಯยನ คಡಯඝ౬ ේ ยೕಕඛಡ
ತವಲං, ಅඌෟೕಗದರඛಟ ಸಹ เඌಸมಞತ౨ං. ಡ, IIඡ ಪഔౣಯ 50ඡ
ನ෩ൽನ ಅലಯยನ ಖඛಜ ಹಀౙಗಳ ෬ยನ คಡಯඝ౬, ಖඛಜಗಳย ൞ಸ౾౨ಯඝ౬
ຄಂൽฆವ ෴ช ವ౾౨ಡ เඌಸಬർಜං. คಡ ຄൕಛคಃಯඝ౬ วಕౙಕฤ
คಡಯ ಕ౨ ಪನವඝ౬ งඪโൿ ๎ಸ౽ಂಗದ ౽ಯბ฿ಜං, ಅಲං ಆ
ಪನโ
ಖඛಜ
ಹಀౙಗಳ
෬ยನ
คಡ
เඌเಃಯ
ಸ౷งಪඅಂൽಡ
ರ౽ಜฆತ౨ං. ฃಜ เඋನಡಲಗำ IIඡ ಪഔౣಯ 49ඡ ನ෩ൽನ ಅലಯยನ
ಘಟಕ฿ಜ
ಖඛಜ
ຄಂൽฆವ
ේ෦ಯ
෬ว
คಡಯඝ౬
เඌಸฤ
ಸౘಮ฿ಜฆโದคಂದ,
ಆದ౪คಂದ ಈಗ, ฃಜ ಸ౽ბರโ ಖඛಜ ಹಀౙಗಳ ෬ยನ คಡಯඝ౬ เඌโದಃౙ
ಮൡ౨ ಗโದ౽ౙಜ ಉಪීಧವඝ౬ ಕย౭ಸฤ, ಈ ෨ಂൽನโಗัಡ ಮൡ౨ ಅದಃౙ
ීඌದ ಟ ಅದಃౙ ඩಜಕ฿ದ เಷಯಗัಛಜ ಉಪීಧ ಕย౭โൿ
ಕ౨฿ಜฆโದคಂದ;
ಇൿ, ූರತ ಗಣฃಜದ ಎಪ౭౨ೖದඡ ವಷბದย ಕකბಟಕ ฃಜ เඋನ
ಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย:-
1. ౾౹ಪ౨ ກಸฆ, ฿ඪ౨, ಅನ౷ಯ ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬
ಕකბಟಕ (ಖඛಜ ಹಀౙಗำ ಮൡ౨ ಖඛಜ ຄಂൽฆವ ේ෦) คಡ ಅඌඛಯಮ, 2024
ಎಂൿ ಕฉಯತಕౙൿ౪.
(2) ಇൿ ಇലೕ ಕකბಟಕ ฃಜಃౙ ฿ಪ౨฿ಗತಕౙൿ౪.
(3)
ಇൿ
ಅඝ-I
ಮൡ౨
IIರย
ඛൽბಷౣಪലದ
ಪൟ
ಖඛಜಃౙ
ಅನ౷ಯ฿ಗತಕౙൿ౪.
(4) ಇൿ ฃಜ ಸ౽ბರโ ಅඌಚචಯ ෩ಲಕ ತൡ౨ಪലಸಬർದ ಅಂಥ
ൽකಂಕඈൿ ೦คಡ ಬರತಕౙൿ౪ ಟ ฉฉ ಖඛಜಗಳ ීಧದย ฉฉ
ൽකಂಕಗಳඝ౬ ತൡ౨ಪലಸಬൿ.
2. ಪคූಗำ.- ಈ ಅඌඛಯಮದย ದಭბโ ಅನ൭ ಅಗತಪലದ
ຄರൡ,-
(1) “ತൡ౨ಪലಸมದ” ಎಂದฉ, ಖඛಜಃౙ ීඌඈ 1ඡ ಪಕರಣದ (4)ඡ
ಉಪಪಕರಣದല ಅඌಚචಯ ෩ಲಕ ඛൽბಷౣಪലಸมದ ൽකಂಕ;
(2) “ಸౘಮ ඩඌ౽ರ” ಎಂದฉ, ฃಜ ಸ౽ბರโ ඡ෦ದ ෴ช ಅඌ౽ค;
(3) “ಸ౽ბರ” ಎಂದฉ, ಕකბಟ ฃಜ ಸ౽ბರ;
(4) “ಖඛಜ” ಎಂದฉ, ಅඌಚචಯย ඛൽბಷౣಪലದ ෴โඃ ಖඛಜ;
(5) “ಗ ಞൟ౨ಡ” ಎಂದฉ, ಗಗำ ಮൡ౨ ಖඛಜಗಳ (ඛತಣ ಮൡ౨ ಅไൽ౫)
ಅඌඛಯಮ, 1957 (1957ರ ಄ಂದ ಅඌඛಯಮ LXVII)ರย ඛೕಡมದ ಅಥბವඝ౬
ຄಂൽರತಕౙൿ౪ ಟ ಕฤಗ ಞൟ౨ಡಯඝ౬ ಒಳತำโൿ;
(6) “ಖඛಜ ຄಂൽฆವ ේ෦” ಎಂದฉ, ೦คಯยರย ಅಥ฿ ಇಲൽರย,
ಗಞൟ౨ಡಯലಯยฆವ ේ෦;
3
(7) “ಖඛಜ ಹಀౙಗำ” ಎಂದฉ ಖඛಜವඝ౬ ຄರಡโൿ, ಖඛಜಗಳඝ౬
ಪഷൿಆำโൿ ಟ ಖඛಜಗಳඝ౬ ಡವ ಅಥ฿ ಬಳಆำವ ෩ಲಕ
ನಗൽೕಕคವ ಹಀౙಗಳඝ౬ ಒಳತำโൿ;
(8) “ಕฤಗ ಞൟ౨ಡ” ಎಂದฉ, ಕฤಗಛคಃ ౽෴ბಚರൕಗಳ ಉං౪ೕಶ౽ౙಜ
೪ฆ ಡมದ ಞൟ౨ಡ ಟ ಅಂಥ ಉං౪ೕಶ౽ౙಜ ೪ฆ ಡมದ
ಉಪಞൟ౨ಡಯඝ౬ ಒಳತำโൿ; ಮൡ౨
(9) “ಅඝ” ಎಂದฉ, ಈ ಅඌඛಯಮಃౙ คฆವ ಅඝ.
3. ಖඛಜ ීඌತ ේ෦ಗಳ ෬ว คಡಯඝ౬ เඌโൿ ಮൡ౨
ಗโൿ.- (1) ಈ ಅඌඛಯಮದ ඩฏಭಃౙ ෮ದฤ ಅಥ฿ ತฆ฿ಯ
೪ฃದ
ಗಞൟ౨ಡ
ຄಂൽฆವವඝ,
ಅಂಥ
ඩฏಭඈൿ
ಞൟ౨ಡಯ
ಒഽಬലಃಯย ಅಥ฿ ತ൞ౙಲದย ೦คಯยฆವ ෴โඃ ౽ඞඛನย ಏඡ
ಒಳತಂലದ౪ง, ಅಂಥ ಗಞൟ౨ಡಯย คฆವ ಖඛಜ ຄಂൽฆವ ේ෦ಯ
ීಧದย คಡಯඝ౬ ඩವൟಸತಕౙൿ౪, ಅൿ ಆ ಖඛಜದ ීಧದย ಅಂಥ
ಗಞൟ౨ಡ ຄಂൽฆವವನ ಅಥ฿ ಆತನ ಏ೬ಂಟನ, ವವ౩ಪಕನ, ಉඅೕಜಯ ಅಥ฿
ಞൟ౨ಡർರನ ෩ಲಕ ರ฿ඛಸมದ ಖඛಜ ಪಣದ ಆඋರದ ෬ว ಅඝ-I ರย
ತ൞ౙಲದย ඛൽბಷౣಪലಸมದ ದರದยರತಕౙൿ౪.
(2) ಗಞൟ౨ಡ ຄಂൽฆವವඝ, ಈ ಅඌඛಯಮದ ඩฏಭඈൿ ಗಞൟ౨ಡ
೦คಯยರย
ಅಥ฿
෨౽౨ಯತಂലರย,
ಅಂಥ
ඩฏಭඈൿ
ಞൟ౨ಡಯ
ಒഽಬലಃಯย ಅಥ฿ ತ൞ౙಲದย ೦คಯยฆವ ෴โඃ ౽ඞඛನย ಏඡ
ಒಳತಂലದ౪ง, ಅಂಥ ಗಞൟ౨ಡಯย คฆವ ಖඛಜ ຄಂൽฆವ ේ෦ಯ
ීಧದย คಡಯඝ౬ 01.04.2005คಂದ ත฿ბನ౷ಯ฿ಜ ඩವൟಸತಕౙൿ౪, ಅൿ
ಸౘಮ ඩඌ౽ರโ เඌಸมದ ඛಯ෦ಸಬർඈಥ ದರದยರತಕౙൿ౪:
ಪฏൡ, ಈ ಉಪಪಕರಣದ ಅലಯย คಡಯ ඩವൟಛಜನ ಸಮಯವඝ౬
01.4.2026 คಂದ ಹච౬ರഴ ವಷბಗಳ ಅವඌಯವฉಡ ಉൡಗಳย ವವ౩ ಡತಕౙൿ౪:
ಮൡ౨ ಪฏൡ, ಈ ಉಪಪಕರಣದല ඩವൟಸ౽ದ คಡಯ ීಧದย
25.07.2024ಃౙ ෮ದยನ ಅವඌಛಜ ತಛංಗಳ ෬ว ෴โඃ ಬലಯඝ౬ ಮൡ౨
෴โඃ ඈಡವඝ౬ เඌಸತಕౙದ౪ಲ.
(3) ಸ౽ბರโ, ಸ౽ბค ฃಜಪತದย ಅඌಚචಯ ෩ಲಕ ಅඝ-Iಃౙ, ಸದค
ಅඌಚචಯย ඛൽბಷౣಪലಸಬർඈಥ ൽකಂಕൽಂದ ೦คಡ ಬฆ๋ ෴โඃ
ಖඛಜವඝ౬ คವ ಅಥ฿ ಡൿಀವ ಟ ෴โඃ ಖඛಜಃౙ ීಧಪಟౣ คಡ
ದರವඝ౬ ກವ ಅಥ฿ ಕല෫ತัವ ಡ ൟൿ౪ಪലಯඝ౬ ಡಬൿ:
ಪฏൡ ಸ౽ბರโ ෴โඃ ಖඛಜಃౙ ීಧಪಟౣ คಡ ದರವඝ౬ ෴โඃ
෩ฆ ವಷბಗಳ ಅವඌಯย ಒಂದ౾ౙಂತ ກನ ಸಲ ກಸತಕౙದ౪ಲ ಟ ಅಂಥ
ກเಃ ಪಚยತเฆವ ದರಗಳ ෩ฆಪഖౣಗಳౣ ෦ೕರತಕౙದ౪ಲ.
4. ಖඛಜ ಹಀౙಗಳ ෬ว คಡಯඝ౬ เඌโൿ ಮൡ౨ ಗโൿ.- (1)
ಈ ಅඌඛಯಮದ ඩฏಭಃౙ ෮ದฤ ಅಥ฿ ತฆ฿ಯ ೪ฃದ ಗಞൟ౨ಡಯඝ౬
ຄಂൽฆವವඝ, ಅಂಥ ඩฏಭඈൿ ಞൟ౨ಡಯ ಒഽಬലಃಯย ಅಥ฿ ತ൞ౙಲದย
೦คಯยฆವ
෴โඃ
౽ඞඛನย
ಏඡ
ಒಳತಂലದ౪ง,
ಖඛಜ
ಹಀౙಗಳ
ಚมವൕಛಜ คಡಯඝ౬ ඩವൟಸತಕౙൿ౪, ಅൿ ಆ ಖඛಜದ ීಧದย ಗಞൟ౨ಡ
ຄಂൽฆವ ಪൟಬ౯ನ ෩ಲಕ ರ฿ඛಸมದ ಖඛಜ ಪಣದ ಆඋರದ ෬ว
ಅඝ-II ರย ತ൞ౙಲದย ඛൽბಷౣಪലಸมದ ದರದยರತಕౙൿ౪.
4
(2) ಗಞൟ౨ಡ ຄಂൽฆವವඝ, ಈ ಅඌඛಯಮದ ඩฏಭඈൿ ಗಞൟ౨ಡ
೦คಯยರย
ಅಥ฿
෨౽౨ಯತಂലರย,
ಅಂಥ
ඩฏಭඈൿ
ಞൟ౨ಡಯ
ಒഽಬലಃಯย ಅಥ฿ ತ൞ౙಲದย ೦คಯยฆವ ෴โඃ ౽ඞඛನย ಏඡ
ಒಳತಂലದ౪ง,
ಖඛಜ
ಹಀౙಗಳ
ಚมವൕಛಜ
คಡಯඝ౬
12.01.2015
คಂದ
ත฿ბನ౷ಯ฿ಜ
ඩವൟಸತಕౙൿ౪,
ಅൿ
ಸౘಮ
ඩඌ౽ರโ
เඌಸมದ
ඛಯ෦ಸಬർඈಥ ತಛංಯ ದರದยರತಕౙൿ౪:
ಪฏൡ, ಈ ಉಪಪಕರಣದ ಅലಯย คಡಯ ඩವൟಛಜನ ಸಮಯವඝ౬
01.4.2026 คಂದ ಹච౬ರഴ ವಷბಗಳ ಅವඌಯವฉಡ ಉൡಗಳย ವವ౩ ಡತಕౙൿ౪:
ಮൡ౨ ಪฏൡ, ಈ ಉಪಪಕರಣದല ඩವൟಸ౽ದ คಡಯ ීಧದย
25.07.2024ಃౙ ෮ದยನ ಅವඌಛಜ ತಛංಗಳ ෬ว ෴โඃ ಬലಯඝ౬ ಮൡ౨
෴โඃ ඈಡವඝ౬ เඌಸತಕౙದ౪ಲ.
(3) ಸ౽ბರโ, ಸ౽ბค ฃಜಪತದย ಅඌಚචಯ ෩ಲಕ ಅඝ-IIಃౙ,
ಸದค ಅඌಚචಯย ඛൽბಷౣಪലಸಬർඈಥ ൽකಂಕൽಂದ ೦คಡ ಬฆ๋
෴โඃ ಖඛಜವඝ౬ คವ ಅಥ฿ ಡൿಀವ ಟ ෴โඃ ಖඛಜಃౙ
ීಧಪಟౣ คಡ ದರವඝ౬ ກವ ಅಥ฿ ಕല෫ತัವ ಡ ൟൿ౪ಪലಯඝ౬
ಡಬൿ:
ಪฏൡ ಸ౽ბರโ ෴โඃ ಖඛಜಃౙ ීಧಪಟౣ คಡ ದರವඝ౬ ෴โඃ
෩ฆ ವಷბಗಳ ಅವඌಯย ಒಂದ౾ౙಂತ ກನ ಸಲ ກಸತಕౙದ౪ಲ ಟ ಅಂಥ
ກเಃ ಪಚยತเฆವ ದರಗಳ ෩ฆಪഖౣಗಳౣ ෦ೕರತಕౙದ౪ಲ.
5. คಡ ಮൡ౨ ಬലಯ ඛಧბರൕ ಮൡ౨ ඩವൟ.- (1) ಪಕರಣ 3ರ ಉಪಪಕರಣ (1)
ಮൡ౨
ಪಕರಣ
4ರ
ಉಪಪಕರಣ
(1)ರല
ඩವൟಸ౽ದ
คಡಯඝ౬
ಞൟ౨ಡ
ຄಂൽฆವವඝ ಖඛಜವඝ౬ ರ฿ඛವ ಸಮಯದย ඩವൟಸತಕౙൿ౪.
(2) ಪಕರಣ 3ರ ಉಪಪಕರಣ (2) ಮൡ౨ ಪಕರಣ 4ರ ಉಪಪಕರಣ (2)ರല
ඩವൟಸ౽ದ คಡಯඝ౬ ඛಯ෦ಸಬർඈಥ เඋನದย ಸౘಮ ඩඌ౽ರโ
ඛಧბคಸತಕౙൿ౪.
(3) ಪಕರಣ 3ರ ಉಪಪಕರಣ (1) ಮൡ౨ ಪಕರಣ 4ರ ಉಪಪಕರಣ (1)ರല
ඩವൟಸ౽ದ
คಡಯඝ౬
ರ฿චಯ
ಸಮಯದย
ඩವൟಸൽದ౪ฉ,
ඩವൟ
ഴವವฉಡ, ඩವൟಸ౽ದ คಡಯ ෬ว ๕ಕറ ಹච౬ರಡರ ದರದย ಸರಳ
ಬലಯඝ౬ ೈ೩ბಡತಕౙൿ౪.
6.
ඈಡಗำ.-
ಈ
ಅඌඛಯಮದ
3ඡ
ಪಕರಣ
ಮൡ౨
4ඡ
ಪಕರಣದ
ಉಪීಧಗಳඝ౬ ෴ช ಉಲಂಫದฉ, ಈ ಅඌඛಯಮದ 5ඡ ಪಕರಣದ ಅലಯย
ඩವൟಸ౽ದ คಡಯ ಎರഴ ಪഖౣಗಳౣ ಸಮකದ ඈಡವඝ౬ ඩವൟಸฤ
ຄൕಛರකಗತಕౙൿ౪.
7. ಅඪೕฤ.- (1) ಈ ಅඌඛಯಮದല คಡ ඛಧბರൕ, ಬല ಮൡ౨ ඈಡವඝ౬
ೈ೩ბലฆโದคಂದ
ඌತකದ
෴ช
ವ౾౨,
ඣೕഔೕ
ತฤඪದ
ൽකಂಕൽಂದ ෩ವൡ౨ ൽನಗูಳಛಜ, ಸ౽ბರโ ಅඌಚචಯ ෩ಲಕ ಈ ಀคൡ
ತൡ౨ಪലಸಬർඈಥ ඩඌ౽ರಃౙ ಅඪೕฤ ಡಬൿ ಟ ಸದค ඩඌ౽ರโ
ಅඪೕยನ ෬ว ಅಂಥ ಆඃಶಗಳඝ౬ ಒಂൿ ඞฃ ಇಪ౭ൡ ൽನಗಳ ಒಳಛಜ
ຄರലಸಬൿ:
5
ಪฏൡ ಅඪೕฤർರඝ ಸದค ෩ವൡ౨ ൽನಗูಳಡ ಅඪೕಲඝ౬ ಸยಸฤ ಕౣ
౽ರಣಗಳ ෩ಲಕ ಅല෴ಜංಂൿ ಅඪೕฤ ඩඌ౽ರಃౙ ಮನದഓౣದฉ, ෩ವൡ౨
ൽನಗัಡ ෦ೕರದ ෨ಂൿವฉದ ಅವඌಳಛಜ ಅದඝ౬ ಸยಸฤ ಅඝಮൟಸಬൿ.
(2)
ಈ
ಪಕರಣದലಯยನ
ಪൟಂൿ
ಅඪೕฤ,
ඛಯ෦ಸಬർඈಥ
ನ෩චಯย,
ಅಂಥ
๑ಲౙඅಂൽಡ
ಇರತಕౙൿ౪
ಮൡ౨
ಅಂಥ
เඋನದย
ಪค๏ೕยಸತಕౙൿ౪.
8.
ඬನคೕౘൕ.-
ಸ౽ბರโ,
൞කಜ
ಅಥ฿
ಅ೧ბಯ
෬ฉಡ,
ಈ
ಅඌඛಯಮದല ෴ช ಅඌ౽ค ಅಥ฿ ඩඌ౽ರ ຄರലದ ෴โඃ ಆඃಶ ಅಥ฿
ಡൿಆಂಡ ವವಹರൕಗัಡ ීಧಪಟౣ ർಖวಗಳඝ౬ ಅಂಥ ಆඃಶ ಅಥ฿
ವವಹರൕಯ ಸคತನ, ౽ඞඝಸಮತ ಅಥ฿ ಔತವඝ౬ ಮನದഖౣ ലಆำವ
ಉං౪ೕಶ౽ౙಜ ತರಆಳಬൿ ಅಥ฿ ಪคೕ౾౹ಸಬൿ ಟ ಸ౽ბರಃౙ ෴โඃ
ದಭბದย
ಅಂಥ
ಆඃಶ
ಅಥ฿
ವವಹರൕಯ
ඬನฑ ಪ෴ბสೕಚචಛಜ
ඩბഴತัโൿ,
ರൿ౪ಪലโൿ,
เಪಯბಯತัโൿ
ಅಥ฿
ಮක౬ತัโൿ ಉഴීದย, ಅದฏ ಆඃಶವඝ౬ ຄರലಸಬൿ:
ಪฏൡ, ෴ช ವ౾౨ಡ ತನ౬ ಅಹ฿ಲඝ౬ ຂัಆำವ ಅವ౽ಶ ඛೕലದ ຄರൡ,
ಅಂಥ ವ౾౨ಡ ಪൟಁಲ฿ಜ ಪค൏ಮ฿ಞವ ಆඃಶವඝ౬ ಡತಕౙದ౪ಲ.
9. ේಉർಯದ ౾ ಸ౽ბರಃౙ ౾ ෮ತ౨ದ ವมൟ.- ಈ
ಅඌඛಯಮದലಯย
ඩವൟಸ౽ದ
෴โඃ
౾ಗಳඝ౬
ේಉർಯದ
౾ ವฤ ಡತಕౙൿ౪.
10.
ඛಯಮಗಳ
ರಚකඌ౽ರ.-
(1)
ಈ
ಅඌඛಯಮದ
ಉං౪ೕಶಗಳඝ౬
౽ಯბಗತತัโದ౽ౙಜ තವბ ಪಕಟൕಯ ತฆ฿ಯ, ಸ౽ბರโ ಅඌಚචಯ
෩ಲಕ, ඛಯಮಗಳඝ౬ ರಸಬൿ.
(2) ಈ ಅඌඛಯಮದ ಅലಯย ರಸมದ ಪൟಂൿ ඛಯಮ ಅಥ฿
ಅඌಚචಯඝ౬, ಅದඝ౬ ರದ ತฆ฿ಯ, ಆದౣ ಗච, ฃಜ เඋನಡಲದ
ಪൟಂൿ ಸದನದ ෨ಂං, ಅൿ ಅඌๆಶನದยฆ฿ಗ, ಒಂൿ ಅඌๆಶನದย ಅಥ฿
ಎರഴ ಅಥ฿ ກನ ඛฏತರ ಅඌๆಶನಗಳย ಅಡಕ฿ಗಬർದ ಒഖౣ ෩ವൡ౨
ൽನಗಳ ಅವඌಯವฉಡ ലಸತಕౙൿ౪ ಮൡ౨ ෬ว ຂัದ ಅඌๆಶನಗಳ ಅಥ฿
ඛฏತರ ಅඌๆಶನಗಳ ඛಕಟ ತฆ฿ಯದ ಅඌๆಶನದ ෨౽౨ಯಃౙ ෮ದฤ ಆ ඛಯಮ
ಅಥ฿ ಅඌಚචಯย ෴โඃ ඩბಟඝ౬ ಡಃಂൿ ಉಭಯ ಸದನಗิ
ಒඪ౭ದฉ ಅಥ฿ ಆ ඛಯಮ ಅಥ฿ ಅඌಚචಯ ಡಁಡංಂൿ ಉಭಯ ಸದನಗิ
ಒඪ౭ದฉ, ಆ ඛಯಮ ಅಥ฿ ಅඌಚචಯ ಆ ඩბಟඝ౬ ಅಥ฿ ರದ౪ൟಯඝ౬
ಅඌದ
ൽකಂಕൽಂದ
ಅಂಥ
ඩბഓದ
งಪದย
ತ
ಪค൏ಮ౽ค෴ಜರತಕౙൿ౪
ಅಥ฿
ದූბඝರ฿ಜ
෴โඃ
ಪค൏ಮ
ຄಂൽರತಕౙದ౪ಲ; ಆർಟ ಅಂಥ ෴โඃ ඩბഖ ಅಥ฿ ರದ౪ൟ ಆ ඛಯಮ
ಅಥ฿ ಅඌಚචಯ ಅലಯย ಂං ലದ ෴โඃ ಂತದ ನಡ
ಧಕ฿ಗತಕౙದ౪ಲ.
11.
൧ಂದฉಗಳඝ౬
ඛ฿คವ
ಅඌ౽ರ.-
(1)
ಈ
ಅඌඛಯಮದ
ಉಪීಧಗಳඝ౬ ೦คಡ ತฆ฿ಗ, ෴โඃ ൧ಂದฉಗำ ಉದเದย, ฃಜ
ಸ౽ბರโ, ಸ౽ბค ฃಜಪತದย ಅඌಚචಯ ෩ಲಕ, ൧ಂದฉಗಳඝ౬ ඛ฿คವ
ಉං౪ೕಶ౽ౙಜ
ಅವಶಕ
ಅಥ฿
ಕ౨ๅಂൿ
ಉഴಬฆ๋ಥ
ಉಪීಧಗಳඝ౬
ಕย౭ಸಬൿ.
6
(2) ಉಪಪಕರಣ (1)ರലಯย ലದ ಪൟಂൿ ಆඃಶವඝ౬, ಅದඝ౬ ലದ
ತฆ฿ಯ ಆದౣ ಗච ฃಜ เඋನ ಡಲದ ෨ಂං ലಸತಕౙൿ౪.
ಅඝ-I
(3ඡ ಪಕರಣ ඣೕല)
ಖඛಜ ຄಂൽฆವ ේ෦ಯ ෬ยನ คಡ ದರಗำ
ಕ.
ಖඛಜ
คಡ – ಖඛಜ ຄಂൽฆವ ේ෦
1
ಃ౺ೖഡ ಮൡ౨ มಟซഡ:
(ಎ) สೕಹเ೦ౢನದ ದ೬ბ
ಪൟ ಟඨ ಡ 100 ง.
() สೕಹเ೦ౢඡತರ ದ೬ბ
ಪൟ ಟඨ ಡ 50 ง.
2
ಆೕ෭ഡ:
ಪൟ ಟඨ ಡ 100 ง.
3
൞ಮದ ಅൽฆ
ಪൟ ಟඨ ಡ 50 ง.
4
ನ౬:
(i) ඩಥ෦ಕ
ಪൟ ಟඨ ಡ 50 ง.
(ii) ಉಪ ಉತ౭ನ౬ ನ౬
ಪൟ ಟඨ ಡ 50 ง.
5
ಕ౯ಣದ ಅൽฆ:
(CLO, ಗഷಗำ, ඬലಗำ ಮൡ౨
ಂൽೕಕคದ ಎม ದ೬ბಗำ)
ಪൟ ಟඨ ಡ 100 ง.
6
ಣ౧ದ ಕฤ:
(i) ಎฯ . ല ದ೬ბ (ย౽ ಅಂಶ ๕ಕറ
1.5౾ౙಂತ ಕല෫ ಇฆವ)
ಪൟ ಟඨ ಡ 25 ง.
(ii)ಇತฉ
ಪൟ ಟඨ ಡ 20 ง.
7
ಣ౧ದ ඬ౭:
ಪൟ ಟඨ ಡ 20 ง.
8
ಗ౬ഡ
ಪൟ ಟඨ ಡ 100 ง.
9
ಂಗඛೕ ಅൽฆ
(i) ಎม ದ೬ბಯ ಅൽฆಗำ
ಪൟ ಟඨ ಡ 100 ง.
(ii) ಂൽೕಂತ (concentrate)
ಪൟ ಟඨ ಡ 100 ง.
10
ಇದರย ಈ ෨ಂ ඛൽბಷౣಪലಸඃ
ಇฆವ ಎม ಇತರ ෨ಖ ಖඛಜಗำ
ಪൟ ಟඨ ಡ 40 ง.
7
ಅඝ-II
(4ඡ ಪಕರಣ ඣೕല)
ූಗ-ಎ
ಹฃ೭ತರ ෨ಌಂತರ ೪ฃದ ಞൟ౨ಡಗಳ ීಧದย ಖඛಜ ಹ౾ౙನ ෬ยನ คಡ ದರಗำ
ಕ.
ಖඛಜ
ಖඛಜ ಹಀౙ คಡ
1
ಃ౺ೖഡ ಮൡ౨ มಟซഡ:
(ಎ) สೕಹเ೦ౢನದ ದ೬ბ
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ ಸಮකದ.
() สೕಹเ೦ౢඡತರ ದ೬ბ
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ ಸಮකದ.
2
ಆೕ෭ഡ:
ඩವൟಸ౽ದ ฃಯಧನದ ෩ฆ ಪഖౣ
ಸಮකದ.
3
൞ಮದ ಅൽฆ
ඩವൟಸ౽ದ ฃಯಧನದ ಸಮකದ.
4
ನ౬:
(i) ඩಥ෦ಕ
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ ಸಮකದ.
(ii) ಉಪ ಉತ౭ನ౬ ನ౬
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ ಸಮකದ.
5
ಕ౯ಣದ ಅൽฆ:
(CLO, ಗഷಗำ, ඬലಗำ
ಮൡ౨ ಂൽೕಕคದ ಎม
ದ೬ბಗำ)
ඩವൟಸ౽ದ ฃಯಧನದ ෩ฆ ಪഖౣ
ಸಮකದ.
6
ಣ౧ದ ಕฤ:
(i) ಎฯ . ല ದ೬ბ (ย౽ ಅಂಶ
๕ಕറ 1.5౾ౙಂತ ಕല෫
ಇฆವ)
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ ಸಮකದ.
(ii)ಇತฉ
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ ಸಮකದ.
7
ಣ౧ದ ඬ౭:
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ ಸಮකದ.
8
ಗ౬ഡ
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ ಸಮකದ.
9
ಂಗඛೕ ಅൽฆ
(i) ಎม ದ೬ბಯ ಅൽฆಗำ
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ ಸಮකದ.
(ii) ಂൽೕಂತ (concentrate)
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ ಸಮකದ.
10
ಇದರย ಈ ෨ಂ
ඛൽბಷౣಪലಸඃ ಇฆವ
ಎม ಇತರ ෨ಖ ಖඛಜಗำ
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ ಸಮකದ.
8
ූಗ-
12.01.2015ಃౙ ෮ದฤ ಄ಂದ/ ฃಜದ ವბಜඛಕ ಉൽ౪෫ಗಳ ಪರ฿ಜ
೪ฃದ ಞൟ౨ಡಗಳ ීಧದย ಖඛಜ ಹಀౙಗಳ ෬ยನ คಡ ದರಗำ ಮൡ౨
ಐವൡ౨ ವಷბಗಳ ಞൟ౨ಡ ಅವඌಯವฉಡ
ಕ.
ಖඛಜ
ಖඛಜ ಹಀౙ คಡ
1
ಃ౺ೖഡ ಮൡ౨ มಟซഡ:
(ಎ) สೕಹเ೦ౢನದ ದ೬ბ
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ
ಸಮකದ.
() สೕಹเ೦ౢඡತರ ದ೬ბ
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ
ಸಮකದ.
2
ಆೕ෭ഡ:
ඩವൟಸ౽ದ ฃಯಧನದ ෩ฆ
ಪഖౣ ಸಮකದ.
3
൞ಮದ ಅൽฆ
ඩವൟಸ౽ದ ฃಯಧನದ ಸಮකದ.
4
ನ౬:
(i) ඩಥ෦ಕ
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ
ಸಮකದ.
(ii) ಉಪ ಉತ౭ನ౬ ನ౬
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ
ಸಮකದ.
5
ಕ౯ಣದ ಅൽฆ:
(CLO, ಗഷಗำ, ඬലಗำ ಮൡ౨
ಂൽೕಕคದ ಎม ದ೬ბಗำ)
ඩವൟಸ౽ದ ฃಯಧನದ ෩ฆ
ಪഖౣ ಸಮකದ.
6
ಣ౧ದ ಕฤ:
(i) ಎฯ . ല ದ೬ბ (ย౽ ಅಂಶ ๕ಕറ
1.5౾ౙಂತ ಕല෫ ಇฆವ)
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ
ಸಮකದ.
(ii)ಇತฉ
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ
ಸಮකದ..
7
ಣ౧ದ ඬ౭:
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ
ಸಮකದ.
8
ಗ౬ഡ
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ
ಸಮකದ.
9
ಂಗඛೕ ಅൽฆ
(i) ಎม ದ೬ბಯ ಅൽฆಗำ
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ
ಸಮකದ.
(ii) ಂൽೕಂತ (concentrate)
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ
ಸಮකದ.
10
ಇದರย ಈ ෨ಂ ඛൽბಷౣಪലಸඃ
ಇฆವ ಎม ಇತರ ෨ಖ ಖඛಜಗำ
ඩವൟಸ౽ದ ฃಯಧನದ 1.25 ಪഖౣ
ಸಮකದ.
9
ූಗ-
12.01.2015ಃౙ ෮ದฤ ಄ಂದ/ ฃಜದ ವბಜඛಕ ಉൽ౪෫ಗಳ ಪರ฿ಜ ೪ฃದ ಞൟ౨ಡಗಳ
ීಧದย ಖඛಜ ಹಀౙಗಳ ෬ยನ คಡ ದರಗำ ಮൡ౨ ಐವൡ౨ ವಷბಗಳ ಞൟ౨ಡ ಅವඌ
තಣბತัದ
ಕ.
ಖඛಜ
ಖඛಜ ಹಀౙ คಡ
1
ಃ౺ೖഡ ಮൡ౨ มಟซഡ:
(ಎ) สೕಹเ೦ౢನದ ದ೬ბ
ඩವൟಸ౽ದ ฃಯಧನದ 0.25 ಪഖౣ
ಸಮකದ.
() สೕಹเ೦ౢඡತರ ದ೬ბ
ඩವൟಸ౽ದ ฃಯಧನದ 0.25 ಪഖౣ
ಸಮකದ.
2
ಆೕ෭ഡ:
ඩವൟಸ౽ದ ฃಯಧನದ 1.5 ಪഖౣ
ಸಮකದ.
3
൞ಮದ ಅൽฆ
ඩವൟಸ౽ದ ฃಯಧನದ 0.5 ಪഖౣ
ಸಮකದ.
4
ನ౬:
(i) ඩಥ෦ಕ
ඩವൟಸ౽ದ ฃಯಧನದ 0.5 ಪഖౣ
ಸಮකದ.
(ii) ಉಪ ಉತ౭ನ౬ ನ౬
ඩವൟಸ౽ದ ฃಯಧನದ 0.5 ಪഖౣ
ಸಮකದ.
5
ಕ౯ಣದ ಅൽฆ:
(CLO, ಗഷಗำ, ඬലಗำ ಮൡ౨
ಂൽೕಕคದ ಎม ದ೬ბಗำ)
ඩವൟಸ౽ದ ฃಯಧನದ 1.5 ಪഖౣ
ಸಮකದ.
6
ಣ౧ದ ಕฤ:
(i) ಎฯ . ല ದ೬ბ (ย౽ ಅಂಶ ๕ಕറ
1.5౾ౙಂತ ಕല෫ ಇฆವ)
ඩವൟಸ౽ದ ฃಯಧನದ 0.25 ಪഖౣ
ಸಮකದ.
(ii)ಇತฉ
ඩವൟಸ౽ದ ฃಯಧನದ 0.25 ಪഖౣ
ಸಮකದ.
7
ಣ౧ದ ඬ౭:
ඩವൟಸ౽ದ ฃಯಧನದ 0.25 ಪഖౣ
ಸಮකದ..
8
ಗ౬ഡ
ඩವൟಸ౽ದ ฃಯಧನದ 0.25 ಪഖౣ
ಸಮකದ.
9
ಂಗඛೕ ಅൽฆ
ඩವൟಸ౽ದ ฃಯಧನದ 0.25 ಪഖౣ
ಸಮකದ.
(i) ಎม ದ೬ბಯ ಅൽฆಗำ
ඩವൟಸ౽ದ ฃಯಧನದ 0.25 ಪഖౣ
ಸಮකದ.
(ii) ಂൽೕಂತ (concentrate)
ඩವൟಸ౽ದ ฃಯಧನದ 0.25 ಪഖౣ
ಸಮකದ.
10
ಇದರย ಈ ෨ಂ ඛൽბಷౣಪലಸൽฆವ
ಎม ಇತರ ෨ಖ ಖඛಜಗำ
ඩವൟಸ౽ದ ฃಯಧನದ 0.25 ಪഖౣ
ಸಮකದ.
10
ූಗ-ല
12.01.2015ರ ඦತರ ಄ಂದ/ ฃಜದ ವბಜඛಕ ಉൽ౪෫ಗಳ ಪರ฿ಜ
೪ฃದ ಞൟ౨ಡಗಳ ීಧದย ಖඛಜ ಹಀౙಗಳ ෬ยನ คಡ ದರಗำ
ಕ.
ಖඛಜ
ಖඛಜ ಹಀౙ คಡ
1
ಃ౺ೖഡ ಮൡ౨ มಟซഡ:
(ಎ) สೕಹเ೦ౢನದ ದ೬ბ
ඩವൟಸ౽ದ ฃಯಧನದ 0.25
ಪഖౣ ಸಮකದ.
() สೕಹเ೦ౢඡತರ ದ೬ბ
ඩವൟಸ౽ದ ฃಯಧನದ 0.25
ಪഖౣ ಸಮකದ.
2
ಆೕ෭ഡ:
ඩವൟಸ౽ದ ฃಯಧನದ 1.5
ಪഖౣ ಸಮකದ.
3
൞ಮದ ಅൽฆ
ඩವൟಸ౽ದ ฃಯಧನದ 0.5
ಪഖౣ ಸಮකದ.
4
ನ౬:
(i) ඩಥ෦ಕ
ඩವൟಸ౽ದ ฃಯಧನದ 0.5
ಪഖౣ ಸಮකದ.
(ii) ಉಪ ಉತ౭ನ౬ ನ౬
ඩವൟಸ౽ದ ฃಯಧನದ 0.5
ಪഖౣ ಸಮකದ.
5
ಕ౯ಣದ ಅൽฆ:
(CLO, ಗഷಗำ, ඬലಗำ ಮൡ౨
ಂൽೕಕคದ ಎม ದ೬ბಗำ)
ඩವൟಸ౽ದ ฃಯಧನದ 1.5
ಪഖౣ ಸಮකದ.
6
ಣ౧ದ ಕฤ:
(i) ಎฯ . ല ದ೬ბ (ย౽ ಅಂಶ ๕ಕറ
1.5౾ౙಂತ ಕല෫ ಇฆವ)
ඩವൟಸ౽ದ ฃಯಧನದ 0.25
ಪഖౣ ಸಮකದ.
(ii)ಇತฉ
ඩವൟಸ౽ದ ฃಯಧನದ 0.25
ಪഖౣ ಸಮකದ.
7
ಣ౧ದ ඬ౭:
ඩವൟಸ౽ದ ฃಯಧನದ 0.25
ಪഖౣ ಸಮකದ..
8
ಗ౬ഡ
ඩವൟಸ౽ದ ฃಯಧನದ 0.25
ಪഖౣ ಸಮකದ.
9
ಂಗඛೕ ಅൽฆ
ඩವൟಸ౽ದ ฃಯಧನದ 0.25
ಪഖౣ ಸಮකದ.
(i) ಎม ದ೬ბಯ ಅൽฆಗำ
ඩವൟಸ౽ದ ฃಯಧನದ 0.25
ಪഖౣ ಸಮකದ.
(ii) ಂൽೕಂತ (concentrate)
ඩವൟಸ౽ದ ฃಯಧನದ 0.25
ಪഖౣ ಸಮකದ.
10
ಇದರย ಈ ෨ಂ ඛൽბಷౣಪലಸඃ
ಇฆವ ಎม ಇತರ ෨ಖ ಖඛಜಗำ
ඩವൟಸ౽ದ ฃಯಧನದ 0.25
ಪഖౣ ಸಮකದ.
11
ූಗ-ಇ
ಹฃ೧ನ ෩ಲಕ ೪ฃದ ಞൟ౨ಗัಡ ීඌದย ಖඛಜ ಹಀౙಗಳ ෬ยನ
คಡ ದರಗำ
ಕ.
ಖඛಜ
ಖඛಜ ಹಀౙ คಡ
1
ಃ౺ೖഡ ಮൡ౨ มಟซഡ:
ಪൟ ಟඛ౬ಡ 01 งඩಡ ಸಮකದ
(ಎ) สೕಹเ೦ౢನದ ದ೬ბ
() สೕಹเ೦ౢඡತರ ದ೬ბ
2
ಆೕ෭ഡ:
3
൞ಮದ ಅൽฆ
4
ನ౬:
(i) ඩಥ෦ಕ
(ii) ಉಪ ಉತ౭ನ౬ ನ౬
5
ಕ౯ಣದ ಅൽฆ:
(CLO, ಗഷಗำ, ඬലಗำ ಮൡ౨
ಂൽೕಕคದ ಎม ದ೬ბಗำ)
6
ಣ౧ದ ಕฤ:
(i) ಎฯ . ല ದ೬ბ (ย౽ ಅಂಶ ๕ಕറ
1.5౾ౙಂತ ಕല෫ ಇฆವ)
(ii)ಇತฉ
7
ಣ౧ದ ඬ౭:
8
ಗ౬ഡ
9
ಂಗඛೕ ಅൽฆ
(i) ಎม ದ೬ბಯ ಅൽฆಗำ
(ii) ಂൽೕಂತ (concentrate)
10
ಇದರย ಈ ෨ಂ ඛൽბಷౣಪലಸඃ
ಇฆವ ಎม ಇತರ ෨ಖ ಖඛಜಗำ
12
ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ
ಕකბಟಕ (ಖඛಜ ಹಀౙಗำ) คಡ ಅඌඛಯಮ, 1984ඝ౬ 8ඡ ೪ඨ, 1984ฏൿ
ಕකბಟಕ ฃಜ เඋನಡಲโ ಅඌඛಯ෦ತತัං. ಈ ಅඌඛಯಮโ ಕකბಟಕ
ฃಜದย ಗ ಞൟ౨ಡർคಡ ීඌඈ ಖඛಜ ಹಀౙಗಳ ෬ยನ คಡಗಳඝ౬ เඌಸฤ
ಮൡ౨ ಗಸฤ ಉං౪ೕ๏ฆโದคಂದ.
ಮൡ౨ ನ ಕකბಟಕ ಉಚ ක෴ಲಯದ ෨ಂං คഡ ಅ೧ბ ಒ: 14360/84,
15922/84, 16053/84, 17076/84 ಮൡ౨ 17385/84ಗಳඝ౬ ಸย ಎವฑ ๖ඨ ඝ෫ಂഡ౺
ಮൡ౨ ಇತರฆ ಕකბಟಕ (ಖඛಜ ಹಀౙಗำ) คಡ ಅඌඛಯಮ, 1984ರ ಂเඋඛಕ
ಂඎತ౷ವඝ౬ ಅൿ ಕකბಟಕ เඋನಡಲದ ಸౘಮಯඝ౬ ෦ೕคං ಎಂಬ ౽ರಣದ
෬ว ಪ๏౬ർ౪ฉ. ನ ಉಚ ක෴ಲಯโ ൽකಂಕ: 12.09.1990ฏൿ, "2.
ಸ่ೕბಚ ක෴ಲಯโ ൽ ಇಂലಯ ෫ಂഡ วി ಇഔ -เฆದ౫- ತ෦ำකഴ
ฃಜ ಇ൞ൽ (ಎಐಆฑ 1990 85) ෮ಕದ౪෫ಯย ಇඃ ಪ๔౬ಯඝ౬ ಪคಗൿ౪,
ಅದರย ಸ่ೕბಚ ක෴ಲಯโ ಖඛಜ ಹಀౙಗಳ ෬ยನ ฃಯಧನದ (royalty) ෬ว
ಉಪಕರವඝ౬ (cess) เඌฆವ ತ෦ำකഴ ඵೈಯൟಗಳ ಅඌඛಯಮದ 115ඡ ಮൡ౨
116ඡ ಪಕರಣಗಳ ಂඎತ౷ඝ౬ ಪคಗං. ಸ่ೕბಚ ක෴ಲಯโ ಅಂಥ ಉಪಕರโ
ේ෦ಯ ෬ยನ คಡಯಲๅಂൿ ಮൡ౨ ಄ಂದ ಅඌඛಯಮ, ಎಂದฉ ಗ ಮൡ౨
ಖඛಜಗಳ (ඛತಣ ಮൡ౨ ಅไൽ౫) ಅඌඛಯಮ, 1967 (1967ರ ಒ 67) ಇൿ ಆ
ಃ౹ೕತವඝ౬ ಒಳತำತ౨ං ಮൡ౨ ತತ౭ค൏ಮ฿ಜ ฃಜ ಪഔౣಯ 23ඡ ನ෩ൽನ
ಅലಯยನ ฃಜದ ๎ಸකತಕ ಅඌ౽ರವඝ౬ ಅಷౣರಮഔౣಡ ಡൿಕมಜฆತ౨ං:
ಮൡ౨ ಆದ౪คಂದ ಉಪීಧಗำ ฃಜ เඋನಡಲದ ಸౘಮಯඝ౬ ෦ೕคದโಗะಜๅ
ಎಂൿ ඛಣბං" ಎಂ්ർಜ ಅඩಯಪഔౣං. ෬ยನ ಅඩಯඅಂൽಡ ನ
ಉಚ ක෴ಲಯโ ಕකბಟಕ (ಖඛಜಗಳ ಹಀౙಗำ) คಡ ಅඌඛಯಮ, 1984ඝ౬
ಅเඋඛಕๅಂൿ ಳೕฆโದคಂದ.
ಮൡ౨, ಅಂಥ ಒಂൿ เಷಯโ เฯ ಅඪೕฤ ಒ: 1999ರ 4056-64 ಆಜൿ౪,
ಅದರย ಅ೧ბർರฆ ඩฏಭದย ರ ಕยದ౪ฤ ಗ ಪඃಶ ಅไൽ౫ ඩඌ౽ರ
(ൟൿ౪ಪല) ಅඌඛಯಮ, 1992ರ ಮൡ౨ ಗಛคಃಡ ಬಳಸมಞವ ේ෦ಯ ෬ว คಡ
เඌವ ರ ಖඛಜ ಪඃಶ ಅไൽ౫ ඩඌ౽ರ (ේ ಬಳಃ คಡ) ඛಯಮಗำ, 1994ರ
ಂඎತ౷ವඝ౬ ಪ๏౬ ඩഓ౬ದ ฿ඪ౨ಯ ಉಚ ක෴ಲಯದ ෨ಂං คഡ ಅ೧ბಗಳඝ౬
ಸยದ౪ฆ. ಇಂല෴ ෫ಂഡ (෬ว ຂัದ) ෮ಕದ౪෫ಯඝ౬ ಅವอ, คಡ
ಏಳඡ ಅඝಯ IIඡ ಪഔౣಯ 49ඡ ನ෩ൽನ ฿ඪ౨ಳಜಲๅಂൿ ඛಣბ
ಉಚ ක෴ಲಯโ ಅ೧ბಯඝ౬ ඬರಸౙคൡ. ಉಚ ක෴ಲಯದ ൟೕඪბನ
ಸคತನವඝ౬ ಈ ಃ౹ೕತ฿ඪ౨ಯ ක෴ಲಯದ ෨ಂං ಆಃ౹ೕඪಸมൡ. 30ඡ ೖბ,
2011ฏൿ, ෩ವฆ ක෴ඌೕಶರ ඪೕಠโ ಇಂലಯ ෫ಂഡ (෬ว ຂัದ) ಮൡ౨
಄๗ೕฃಮ ෮ಕದ౪෫ಗಳ ನഴเನ ನ౬ಯඝ౬ ಗಮඛ, ಹಲโ ಪ๔౬ಗูಂൽಡ
เಷಯವඝ౬
ಒಂಬൡ౨
ක෴ඌೕಶರ
ඪೕಠಃౙ
ඛಖರ
ൟೕಪბඝ౬
ඛೕಡฤ
ಉวೕฆโದคಂದ,
13
ಮൡ౨ ನ ಸ่ೕბಚ ක෴ಲಯโ เฯ ಅඪೕฤ ಒ: 4056-4064/1999ರย
8:1 ಬಮತದย ൽකಂಕ: 25.07.2024ฏൿ ൟೕಪბඝ౬ ඛೕല, ಖඛಜ ಹಀౙಗัಡ คಡ เඌವ
๎ಸකತಕ ಅඌ౽ರโ ฃಜಗಳย ඛತ฿ಜං ಎಂൿ ඛಣბൡ. ಈ ൟೕඬბ 1989ರ ൟೕಪბඝ౬
ರൿ౪ತั, ಖඛಜಗำ ಮൡ౨ ಖඛಜ ຄಂൽฆವ ේ෦ಗಳ ෬ว ಄ಂದโ ತๆ
ฃಯಧನವඝ౬ (royalty) เඌವ ಅඌ౽ರವඝ౬ ຄಂൽං ಮൡ౨ ಸൟ౨ನ 1957ರ ಗಗำ ಮൡ౨
ಖඛಜಗಳ
(ಅไൽ౫
ಮൡ౨
ඛತಣ)
ಅඌඛಯಮโ
ಈ
ಅඌ౽ರವඝ౬
ಪค෦ತತัโൽಲๅಂൿ ඛಣბൡ. ක෴ಲಯโ ಖඛಜಗಳ ಅಥ฿ ಖඛಜ ಉತ౭ನ౬ಗಳ
ಲವඝ౬ ಖඛಜเฆವ ේ෦ಗಳ ෬ว คಡ เඌಸฤ ಆඋರವක౬ಜ ಬಳಸಬൿ ಎಂ
ಸಹ ൟೕඬბ ඛೕലฆโದคಂದ.
ಮൡ౨, ූರತದ ನ ಸ่ೕბಚ ක෴ಲಯโ ൽකಂಕ: 14.08.2024ฏൿ,
ฃಜಗำ 1ඡ ಏඪฯ, 2005คಂದ ත฿ბನ౷ಯ฿ಜ ೦คಡ ಬฆ๋ ಖඛಜ ຄಂൽฆವ
ේ෦ಯ ಮൡ౨ ಖඛಜ ಹಀౙಗಳ ෬ว ಖඛಜ คಡಗಳඝ౬ ಗಸಬർಜං ಎಂൿ
ൟೕඬბ ඛೕലൿ౪, ಈ ൟೕඪბನย 25ඡ ೩ษ, 2024ಃౙ ෨ಂನ ಂ౾ಗಳ ෬ยನ ಬല
ಮൡ౨ ඈಡಗಳඝ౬ ಸಹ ಮක౬ ലൿ౪, ಗ ಞൟ౨ಡർರฆ ൽකಂಕ: 01.04.2026คಂದ
ඩฏ, 12 ವಷბಗಳ ౽ಲ ಉൡಗಳย ಸದค คಡಯඝ౬ ർಯ ಡฤ
ಅඝಮൟฆโದคಂದ,
ಮൡ౨, เඋನದ ಏಳඡ ಅඝ, ಗಗำ ಮൡ౨ ಖඛಜಗಳ ಅไൽ౫
ಟ
ಖඛಜ
ಹಀౙಗಳ
෬ว
คಡ
เඌเಃಯ
เඛಯಮಃౙ
ීඌದ
ನ෩ൿಗಳඝ౬ ಈ ಃಳಜඦ ඛงඪฆโದคಂದ:
"ಪഔౣ I - ಄ಂದ ಪഔౣ 54. ಄ಂದದ ඛತಣದല ಅಂಥ เඛಯಮ ಮൡ౨
ಅไൽ౫ಯಷౣರಮഔౣಡ ಗಗำ ಮൡ౨ ಖඛಜ ಅไൽ౫ เඛಯಮವඝ౬ ಸൡ౨,
ವბಜඛಕರ ൞ಸ౾౨ಯย ಕ౨฿ದ ౽ඞඛನ ෩ಲಕ ಳೕං.
ಪഔౣ II - ฃಜ ಪഔౣ 23. ಄ಂದದ ඛತಣದല เඛಯಮ ಮൡ౨ ಅไൽ౫
ීಧದย Iඡ ಪഔౣಯ ಉಪීಧಗัಡ ಒಳಪഖౣ ಗಗำ ಮൡ౨ ಖඛಜ ಅไൽ౫ಯ
ඛತಣ.
50. ಖඛಜ ಅไൽ౫ಡ ීඌඈ ౽ඞඛನ ෩ಲಕ ಸൡ౨ เඌದ
෴โඃ ಪค෦ൟಡ ಒಳಪಟౣ ಖඛಜ ಹಀౙಗಳ ෬ยನ คಡಗำ."
เඋನದ 246ඡ ಅඝೕದದ ಅലಯย ಅದರ ๎ಸකತಕ ಅඌ౽ರಗಳඝ౬
ಚม ಸൡ౨, ಗ ಮൡ౨ ಖඛಜಗಳ (ಅไൽ౫ ಮൡ౨ ඛತಣ) ಅඌඛಯಮ,
1957ඝ౬ ಅඌඛಯ෦ൟತัං. ಈ ๎ಸನโ ಪ෨ಖ฿ಜ ಒಳತಂലฆವ เಷಯโ Iඡ
ಪഔౣಯ 54ඡ ನ෩ൽಡ ීಧಪഔౣං. ಗ ಮൡ౨ ಖඛಜಗಳ (ಅไൽ౫ ಮൡ౨
ඛತಣ) ಅඌඛಯಮโ ಗಗಳ ඛತಣ ಮൡ౨ ಖඛಜಗಳ ಅไൽ౫ಡ ಸಮಗ
෴ಜං. 9ඡ ಪಕರಣโ ಗ ಞൟ౨ಡർರඝ ඛൽბಷౣ ದರಗಳย ಞൟ౨ಡ ಪഷದ
ಪඃಶൽಂದ
ಡಯมದ
ಅಥ฿
ಬಳಸมದ
෴โඃ
ಖඛಜದ
ීಧದย
ฃಯಧನವඝ౬ ർಯ ಡತಕౙൿ౪ ಎಂ්ർಜ ಉಪීඌಸมಜං.
ಮൡ౨, ನ ಸ่ೕბಚ ක෴ಲಯದ ෬ยನ ಆඃಶಗಳ ಪ౽ರ, ූರತ
เඋನದ IIඡ ಪഔౣಯ 49ඡ ನ෩ൽನ ಅലಯยನ คಡಯඝ౬ ේ ยೕಕඛಡ
14
ತವಲං, ಅඌෟೕಗದರඛಟ ಸಹ เඌಸมಞತ౨ං. ಡ, IIඡ ಪഔౣಯ 50ඡ
ನ෩ൽನ ಅലಯยನ ಖඛಜ ಹಀౙಗಳ ෬ยನ คಡಯඝ౬, ಖඛಜಗಳย ൞ಸ౾౨ಯඝ౬
ຄಂൽฆವ ෴ช ವ౾౨ಡ เඌಸಬർಜං. คಡ ຄൕಛคಃಯඝ౬ วಕౙಕฤ
คಡಯ ಕ౨ ಪನವඝ౬ งඪโൿ ๎ಸ౽ಂಗದ ౽ಯბ฿ಜං, ಅಲං ಆ
ಪನโ
ಖඛಜ
ಹಀౙಗಳ
෬ยನ
คಡ
เඌเಃಯ
ಸ౷งಪඅಂൽಡ
ರ౽ಜฆತ౨ං. ฃಜ เඋನಡಲಗำ IIඡ ಪഔౣಯ 49ඡ ನ෩ൽನ ಅലಯยನ
ಘಟಕ฿ಜ
ಖඛಜ
ຄಂൽฆವ
ේ෦ಯ
෬ว
คಡಯඝ౬
เඌಸฤ
ಸౘಮ฿ಜฆโದคಂದ,
ಮൡ౨, IIඡ ಪഔౣಯ 49ඡ ನ෩ൽನยನ คಡ ඛಧბರൕಯ เಷಯದย
ේ෦ ಒಂൿ ಘಟಕ฿ಜฆತ౨ං. IIඡ ಪഔౣಯ 50ඡ ನ෩ൽನยನ คಡಯ เಷಯโ
ಖඛಜ ಹಀౙಗಳ ಀค൞ಜං. ಆದ౪คಂದ, ಎರവ ನ෩ൿಗಳยನ ๎ಸකತಕ ಃ౹ೕತಗಳ
ನഴವಣ ವ൞ಸเฆತ౨ං. ಆർಟ, ඛ൏ბಯಕ฿ಜ, 49 ಮൡ౨ 50 ಈ ಎರവ
ನ෩ൿಗำ IIඡ ಪഔౣಯย ಬฆತ౨ๅ෴ದ౪คಂದ, ฃಜ เඋನಡಲದ ಅඌ౽ರ
ಃ౹ೕತ฿ඪ౨ಳಜฆತ౨ๅ ಎಂ්ದඝ౬ ಮನಛಣ౽ಜං. ಈ คಡ IIඡ ಪഔౣಯ 50ඡ
ನ෩ൽಡ ීඌർ౪ದฉ, ಖඛಜ ಹಀౙಗಳ ෬ยನ คಡ, ಖඛಜ ಅไൽ౫ಡ
ීඌದ
౽ඞඛನย
ಸൡ౨
เඌฆವ
෴โඃ
ಪค෦ൟಳಡ
ಗತ฿ಜರ౽ಜฆโದคಂದ,
ಮൡ౨, ಕකბಟಕ ฃಜದย ಗ ಞൟ౨ಡಗಳඝ౬ ೪ฃൟಯ เඋನ ಮൡ౨
ກೋವค ෮ತ౨ದ ർಯವක౬ಧค ಈ ෨ಂൽನ ಐൿ เನ౬ ಪವಗბಗಳย
౩ಲ฿ಜ ವಜೕბಕคಸมಜฆโದคಂದ,-
(i) 2015ಃౙ ෮ದฤ ಹฃ೭ತರ ಗბದ ෩ಲಕ ೪ฆ ലದ ಗ
ಞൟ౨ಡಗำ;
(ii) 2015ಃౙ ෮ದฤ ಄ಂದ/ฃಜ ವბಜඛಕ ಉൽ౪෫ಗัಡ ೪ฆ ലದ
ಮൡ౨ ෩ಲ ೪ฃൟ ൽකಂಕൽಂದ 50 ವಷბಗಳඝ౬ තಣბತัಸൽฆವ
ಗ ಞൟ౨ಡಗำ;
(iii) 2015ಃౙ ෮ದฤ ಄ಂದ/ฃಜ ವბಜඛಕ ಉൽ౪෫ಗัಡ ೪ฆ ലದ
ಮൡ౨ ෩ಲ ೪ฃൟ ൽකಂಕൽಂದ 50 ವಷბಗಳඝ౬ තಣბತัದ ಗ
ಞൟ౨ಡಗำ;
(iv) 2015ರ ඦತರ ಄ಂದ/ฃಜ ವბಜඛಕ ಉൽ౪෫ಗัಡ ೪ฆ ലದ ಗ
ಞൟ౨ಡಗำ;
(v) 2015ರ ඦತರ ಹฃ೧ನ ෩ಲಕ ೪ฆ ലದ ಗ ಞൟ౨ಡಗำ;
ಆದ౪คಂದ, ಞൟ౨ಡ ಪഷದವඝ ർಯ ഴವ ಪ౨ತ ກೋವค ඩವൟಯඝ౬
ಪคಗ,
ಗಗಳ
ಪವಗბದ
ಆඋರದ
෬ว
เเಧ
คಡ
ದರವඝ౬
เඌಸฤ
ಪ౨ඪಸมಜං. ಆർಟ, ಒಂඃ ಪವಗბದ ಅലಯย ಬฆವ ಗ ಞൟ౨ಡಗัಡ ಏಕงಪದ
คಡ ದರವඝ౬ ಪ౨ඪಸมಜං.
15
ನ ಸ่ೕბಚ ක෴ಲಯದ ෬ยನ ಅඩಯಗำ ಮൡ౨ ඛඃბಶನಗಳ
ච౬วಯย, ฃಜ ಸ౽ბರโ ಖඛಜ ಹಀౙಗಳ ෬ว คಡಯඝ౬ เඌಸฤ ಮൡ౨
ಗಸฤ ಉಪීಧಗಳඝ౬ ಕย౭โದರ ಀคൡ ಪ෴ბสೕං.
ಆದ౪คಂದ ಈ เඒಯಕ.
ಆ൮ბಕ ೦ౢಪನ ಪತ
ಪ౨เತ ๎ಸකತಕ ಕಮโ ෴โඃ ກನ ๅಚವඝ౬ ಒಳತಂലฆโൽಲ.
ಪ൞ೕ೧ತ ๎ಸನ ರಚකඌ౽ರದ ಀคൡ ೦ౢಪನ ಪತ
ಘಡ 3
(2)ඡ ಉಪಘಡโ, ಖඛಜ ຄಂൽฆವ ේ෦ಗಳ ීಧದย
01.04.2005 คಂದ ත฿ბನ౷ಯ฿ಜ ඩವൟಸ౽ದ คಡ ದರದ ಀคൡ
ඛಯಮಗಳඝ౬ ರಸฤ ฃಜ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕഴತ౨ං.
ಘಡ 4
(2)ඡ ಉಪಘಡโ, ಖඛಜ ಹಀౙಗಳ ීಧದย 12.01.2015 คಂದ
ත฿ბನ౷ಯ฿ಜ ඩವൟಸ౽ದ คಡ ದರದ ಀคൡ ඛಯಮಗಳඝ౬
ರಸฤ ฃಜ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕഴತ౨ං.
ಘಡ 5
(2)ඡ ಉಪಘಡโ, ඩವൟಸ౽ದ คಡ ඛಧბರൕಯ เඋನದ ಀคൡ
ඛಯಮಗಳඝ౬ ರಸฤ ฃಜ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕഴತ౨ං.
ಘಡ 7
(2)ඡ ಉಪಘಡโ, ಅඪೕฤ ಪค๏ೕಲචಯ ನ෩ච, ๑ಲౙ ಮൡ౨
เඋನದ ಀคൡ ඛಯಮಗಳඝ౬ ರಸฤ ฃಜ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬
ඛೕഴತ౨ං.
ಘಡ 10
ಈ ಅඌඛಯಮದ ಉං౪ೕಶಗಳඝ౬ ౽ಯბಗತತั๋ಥ ෴โඃ
ಇತರ เಷಯಗಳ ಀคൡ ඛಯಮಗಳඝ౬ ರಸฤ ฃಜ ಸ౽ბರಃౙ
ಅඌ౽ರವඝ౬ ඛೕഴತ౨ං.
ಪ౨เತ ๎ಸನ ರಚචಯ ಪ൞ೕಜච ฿ലಃಯ ಸ౷งಪർ౪ಜฆತ౨ං.
ಎ.ಎ.ಮย౽೩ბನ
ಗ ಮൡ౨ ේಗಭბ๎ಸ౨ი ಟ
൧ೕಟಛคಃ ൟ
JA.PÉ. «±Á¯ÁQë
PÁAiÀÄðzÀ²ð
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
16
KARNATAKA LEGISLATIVE ASSEMBLY
SIXTEENTH LEGISLATIVE ASSEMBLY
FIFTH SESSION
THE KARNATAKA (MINERAL RIGHTS AND MINERAL BEARING LAND)
TAX BILL, 2024
(LA Bill No. 52 of 2024)
A Bill to make provisions for levy and collection of tax on exercise of Mineral
Rights and on Mineral bearing Lands by the State Government.
Whereas the Hon’ble Supreme Court in Civil Appeal Nos. 4056-4064 of 1999,
in a majority 8:1 has delivered the verdict on 25.07.2024 and held that legislative
power to tax mineral rights vests with states. The verdict had overruled the 1989
judgement, which held that only the Centre has power to impose royalty on
minerals and mineral bearing land. States have the power to tax mineral rights and
mining lands, and that the Parliament's Mines and Minerals (Development and
Regulation) Act, 1957 does not limit this power. The court also ruled that the value
of minerals or mineral produce could be used as a basis for taxing mineral-bearing
lands;
And whereas, the Hon’ble Supreme Court of India on 14.08.2024 has ruled
that states can collect mineral taxes on mineral-bearing land and mineral rights
with retrospective effect from April 1, 2005. The ruling also waived interest and
penalties on past dues before July 25, 2024. The mining leaseholders are allowed
to pay the said tax in instalments over 12 years, starting from 01.04.2026;
And whereas, as per the above orders of the Hon’ble Supreme Court, a tax
under entry 49 of List II of Constitution of India is not only levied on the owner of
the land, but also an occupier. Similarly, a tax on mineral rights under entry 50 of
List II could be levied on any person who has an interest in the minerals. It is for
the legislature to devise an appropriate measure of tax to compute the tax liability,
provided the measure has a nexus with the nature of levy, which is a tax on mineral
rights. The State legislatures are competent to levy a tax on mineral-bearing land
as a unit under entry 49 of List II;
Now therefore, to make provision for levy and collection of tax on Mineral
Rights by the State Government, it is expedient to provide for the following and for
the matters connected therewith and incidental thereto;
Be it enacted by the Karnataka State Legislature in the seventy fifth year of
the Republic of India as follows:
17
1. Short title, extent, application and commencement.- (1) This Act may
be called the Karnataka (Mineral Rights and Mineral Bearing Land) Tax Act, 2024.
(2) It shall extend to the whole of the State of Karnataka.
(3) It shall apply to every mineral specified in the Schedule-I and II.
(4) It shall come into force on such date as the State Government may, by
notification, appoint and different dates may be appointed in relation to different
minerals.
2. Definitions.- In this Act, unless the context otherwise requires,-
(1)
“Appointed” means the date specified by a notification under sub-
section (4) of section 1 in relation to a mineral;
(2)
“Competent Authority” means any officer appointed by the State
Government;
(3)
“Government” means the State Government of Karnataka;
(4)
“Mineral” means any mineral specified in the Schedule;
(5)
“Mining lease” shall have the meaning assigned to it in the Mines and
Minerals (Regulation and Development) Act, 1957 (Central Act LXVII of 1957) and
includes quarry lease;
(6)
“Mineral bearing land” means the land which is under mining lease,
whether in force or not;
(7)
“Mineral Rights” mean and include the rights to extract mineral,
winning the minerals and monetising the minerals obtained by removing or
consuming;
(8)
“Quarry lease” means a lease granted for the purpose of quarrying
operations and includes a sub-lease granted for such purpose; and
(9)
“Schedule” means the Schedule appended to this Act.
3. Levy and collection of tax on mineral bearing lands.- (1) The holder of
mining lease granted before or after the commencement of this Act shall,
notwithstanding anything contained in the instrument of lease or in any law for
time being in force at such commencement, pay tax in respect of mineral bearing
lands covered under such lease, which shall be at the rate for the time being
specified in the Schedule-I based on the quantity of the mineral despatched by
such lease holder or by his agent, manager, employee or contractor, in respect of
that mineral.
(2) The holder of a mining lease, irrespective of whether the mining lease is
in existence or expired at the commencement of this Act shall, notwithstanding
anything contained in the instrument of lease or in any law in force at such
commencement, pay tax retrospectively from 01.04.2005 in respect of mineral
18
bearing land covered under such mining lease which shall be levied by the
Competent Authority, at such rate as may be prescribed:
Provided that, the time for payment of the tax under this sub-section shall
be staggered in instalments over a period of twelve years from 01.04.2026.
Provided further that, in respect of tax payable under this sub-section no
levy of interest and no penalty on demands shall be made for the period before
25.07.2024.
(3) The Government may, by a notification in the official Gazette amend
Schedule-I, so as to include or exclude any mineral and to enhance or reduce the
rate of tax in respect of any mineral with effect from such date as may be specified
in the said notification:
Provided that, the Government shall not enhance rate of tax in respect of any
mineral more than once during any period of three years and such enhancement
shall not exceed three times of the prevailing rates.
4. Levy and collection of tax on mineral rights.- (1) The holder of mining
lease granted before or after the commencement of this Act shall, notwithstanding
anything contained in the instrument of lease or in any law for time being in force
at such commencement, pay tax in exercise of mineral rights which shall be at the
rate for the time being specified in Schedule-II based on the quantity of the mineral
despatched by every holder of a mining lease in respect of that mineral.
(2) The holder of a mining lease, irrespective of whether the mining lease is
in existence or expired on the date of commencement of this Act shall,
notwithstanding anything contained in the instrument of lease or in any law in
force at such commencement, pay tax retrospectively from 12.01.2015 in exercise
of Mineral Rights which shall be levied by the Competent Authority, such a demand
at the rate as may be prescribed:
Provided that, the time for payment of the tax under this sub-section shall
be staggered in instalments over a period of twelve years from 01.04.2026.
Provided further that, in respect of tax payable under this sub-section no
levy of interest and no penalty on demands shall be made for the period before
25.07.2024.
(3) The Government may, by notification in the official Gazette amend
Schedule-II, so as to include or exclude any mineral and to enhance or reduce the
rate of tax in respect of any mineral with effect from such date as may be specified
in the said notification:
Provided that, the Government shall not enhance rate of tax in respect of any
mineral more than once during any period of three years and such enhancement
shall not exceed three times of the prevailing rates.
19
5. Determination and payment of tax and interest.- (1) The tax payable
under sub-section (1) of section 3 and sub-section (1) of section 4, shall be paid by
the lease holder at the time of despatch of mineral.
(2) The tax payable under sub-section (2) of section 3 and sub-section (2) of
section 4 shall be determined by the Competent Authority in such a manner as
may be prescribed.
(3) The tax payable under sub-section (1) of section 3 and sub-section (1) of
section 4, is not paid at the time of dispatch, simple interest at the rate of twelve
percent shall be charged on the tax payable, until payment is made.
6. Penalties.- Whoever contravenes the provisions of section 3 and section
4 of this Act, shall be liable to pay a penalty equal to two times the tax payable
under section 5 of this Act.
7. Appeal.- (1) Any person aggrieved by the determination of tax, charge of
interest and penalty under this Act may, within thirty days from the date of service
of the notice, appeal to such authority as the Government may, by notification,
appoint in this behalf, and the said authority may pass such orders on the appeal
with in a period of one hundred and twenty days:
Provided that, the Appellate Authority may, if it is satisfied that the appellant
was prevented by a sufficient cause from presenting the appeal within the said
period of thirty days, allow it to be presented within a further period not exceeding
thirty days.
(2) Every appeal under this section shall be in such form, accompanied by
such fee and verified in such manner as may be prescribed.
8. Revision.- The Government may, either suo motu or on an application,
call for and examine the record relating to any order passed or proceedings taken
by any officer or authority under this Act, for the purpose of satisfying themselves
as to the correctness, legality or propriety of such order or proceedings and if in
any case it appears to the Government that such order or proceeding shall be
modified, annulled, reversed or remitted for reconsideration, they may pass orders
accordingly:
Provided that, no order adversely affecting any person shall be passed unless
such person has been given an opportunity of being heard.
9. Recovery of amount due to the Government recovered as arrears of
land revenue.- Any dues payable under this Act shall be recovered as an arrears
of land revenue.
10. Power to make rules.- (1) The Government may after previous
publication, by notification, in the official Gazette make rules to carry out the
purposes of this Act.
20
(2) Every rule made under this Act shall be laid as soon as may be after it
made, before each House of the State Legislature while it is in session for total
period of thirty days which may be comprised in one session or in two or more
successive sessions and if, before the expiry of the session in which it is so laid or
the sessions immediately following both Houses agree in making any modification
in the rule or both Houses agree that the rule shall not be made, and notify such
decision in the Official Gazette, the rule shall from the date of publication of such
notification have effect only in such modified form or be of no effect, as the case
may be so however, that any such modification or annulment shall be, without
prejudice to the validity of anything previously done or committed to be done under
that rule.
11. Power to remove difficulty.- (1) If any difficulty arises in giving effect
to the provisions of this Act, the Government may by notification in the official
Gazette, make such provisions as may appear to it to be necessary or expedient for
purpose of removing the difficulty.
(2) Every order made under sub-section (1), shall as soon as after it is made,
be laid before the State Legislature.
SCHEDULE-I
(see section 3)
RATES OF TAX ON MINERAL BEARING LAND
Sl
No
MINERAL
TAX-MINERAL
BEARING LAND
1
Bauxite and Laterite:
(a) Metallurgical Grade:
Rs 100 per tonne
(b) Non-Metallurgical Grade:
Rs 50 per tonne
2
Chromite:
Rs 100 per tonne
3
Copper Ore
Rs 50 per tonne
4
Gold:
(i) Primary
Rs 50 per tonne
(ii) By-product gold
Rs 50 per tonne
5
Iron Ore:
(CLO, Lumps, fines and
concentrates all grades)
Rs 100 per tonne
6
Limestone:
(i) L. D. Grade (less than 1.5 per
cent. silica content)
Rs 25 per tonne
(ii) Others
Rs 20 per tonne
7
Limeshell:
Rs 20 per tonne
21
8
Magnesite:
Rs 100 per tonne
9
Manganese Ore:
(i) Ore of all grade
Rs 100 per tonne
(ii) Concentrates
Rs 100 per tonne
10
All other major minerals in not
herein before specified
Rs 40 per tonne
SCHEDULE-II
(see section 4)
PART-A
RATES OF TAX ON MINERAL RIGHT IN RESPECT OF LEASES
GRANTED THROUGH NON-AUCTION
Sl
No
MINERAL
MINERAL RIGHT TAX
1
Bauxite and Laterite:
(a) Metallurgical Grade:
Equivalent to 1.25 times the
royalty payable.
(b) Non Metallurgical Grade:
Equivalent to 1.25 times the
royalty payable.
2
Chromite:
Equivalent to three times royalty
payable.
3
Copper Ore
Equivalent to the royalty payable.
4
Gold:
(i) Primary
Equivalent to 1.25 times the
royalty payable.
(ii) By-product gold
Equivalent to 1.25 times the
royalty payable.
5
Iron Ore:
(CLO, Lumps, fines and concentrates
all grades)
Equivalent to three times royalty
payable.
6
Limestone:
(i) L. D. Grade (less than 1.5
per cent. silica content)
Equivalent to 1.25 times the
royalty payable.
(ii) Others
Equivalent to 1.25 times the
royalty payable.
7
Limeshell:
Equivalent to 1.25 times the
royalty payable.
8
Magnesite:
Equivalent to 1.25 times the
royalty payable.
9
Manganese Ore:
Equivalent to 1.25 times the
royalty payable.
(i) Ore of all grade
Equivalent to 1.25 times the
royalty payable.
(ii) Concentrates
Equivalent to 1.25 times the
royalty payable.
10
All other major minerals in not herein
before specified
Equivalent to 1.25 times the
royalty payable.
22
PART-B
RATES OF TAX ON MINERAL RIGHT IN RESPECT OF LEASES IN
FAVOUR OF CENTRAL/STATE PSU’s GRANTED PRIOR TO 12.01.2015 AND
TILL FIFTY YEARS OF LEASE PERIOD
Sl No
MINERAL
MINERAL RIGHT TAX
1
Bauxite and Laterite:
(a) Metallurgical Grade:
Equivalent to 1.25 times the
royalty payable.
(b) Non Metallurgical Grade:
Equivalent to 1.25 times the
royalty payable.
2
Chromite:
Equivalent to three times royalty
payable.
3
Copper Ore
Equivalent to the royalty
payable.
4
Gold:
(i) Primary
Equivalent to 1.25 times the
royalty payable.
(ii) By-product gold
Equivalent to 1.25 times the
royalty payable.
5
Iron Ore:
(CLO, Lumps, fines and
concentrates all grades)
Equivalent to three times royalty
payable.
6
Limestone:
(i) L. D. Grade (less than 1.5
per cent. silica content)
Equivalent to 1.25 times the
royalty payable.
(ii) Others
Equivalent to 1.25 times the
royalty payable.
7
Limeshell:
Equivalent to 1.25 times the
royalty payable.
8
Magnesite:
Equivalent to 1.25 times the
royalty payable.
9
Manganese Ore:
Equivalent to 1.25 times the
royalty payable.
(i) Ore of all grade
Equivalent to 1.25 times the
royalty payable.
(ii) Concentrates
Equivalent to 1.25 times the
royalty payable.
10
All other major minerals in not
herein before specified
Equivalent to 1.25 times the
royalty payable.
23
PART-C
RATES OF TAX ON MINERAL RIGHT IN RESPECT OF LEASES IN
FAVOUR OF CENTRAL/STATE PSU’s GRANTED PRIOR TO 12.01.2015 AND
COMPLETED 50 YEARS OF LEASE PERIOD
Sl No
MINERAL
MINERAL RIGHT TAX
1
Bauxite and Laterite:
(a) Metallurgical Grade:
Equivalent to 0.25 times the
royalty payable.
(b) Non Metallurgical Grade:
Equivalent to 0.25 times the
royalty payable.
2
Chromite:
Equivalent to 1.5 times of royalty
payable.
3
Copper Ore
Equivalent to the 0.5 times of
royalty payable.
4
Gold:
(i) Primary
Equivalent to the 0.5 times of
royalty payable.
(ii) By-product gold
Equivalent to the 0.5 times of
royalty payable.
5
Iron Ore:
(CLO, Lumps, fines and
concentrates all grades)
Equivalent to 1.5 times of royalty
payable.
6
Limestone:
(i) L. D. Grade (less than 1.5
per cent. silica content)
Equivalent to 0.25 times the
royalty payable.
(ii) Others
Equivalent to 0.25 times the
royalty payable.
7
Limeshell:
Equivalent to 0.25 times the
royalty payable.
8
Magnesite:
Equivalent to 0.25 times the
royalty payable.
9
Manganese Ore:
Equivalent to 0.25 times the
royalty payable.
(i) Ore of all grade
Equivalent to 0.25 times the
royalty payable.
(ii) Concentrates
Equivalent to 0.25 times the
royalty payable.
10
All other major minerals in not
herein before specified
Equivalent to 0.25 times the
royalty payable.
24
PART-D
RATES OF TAX ON MINERAL RIGHT IN RESPECT OF LEASES IN
FAVOUR OF CENTRAL/STATE PSU’s GRANTED AFTER 12.01.2015
Sl No
MINERAL
MINERAL RIGHT TAX
1
Bauxite and Laterite:
(a) Metallurgical Grade:
Equivalent to 0.25 times
the royalty payable.
(b) Non Metallurgical Grade:
Equivalent to 0.25 times
the royalty payable.
2
Chromite:
Equivalent to 1.5 times of
royalty payable.
3
Copper Ore
Equivalent to the 0.5
times of royalty payable.
4
Gold:
(i) Primary
Equivalent to the 0.5
times of royalty payable.
(ii) By-product gold
Equivalent to the 0.5
times of royalty payable.
5
Iron Ore:
(CLO, Lumps, fines and
concentrates all grades)
Equivalent to 1.5 times of
royalty payable.
6
Limestone:
(i) L. D. Grade (less than 1.5
per cent. silica content)
Equivalent to 0.25 times
the royalty payable.
(ii) Others
Equivalent to 0.25 times
the royalty payable.
7
Limeshell:
Equivalent to 0.25 times
the royalty payable.
8
Magnesite:
Equivalent to 0.25 times
the royalty payable.
9
Manganese Ore:
Equivalent to 0.25 times
the royalty payable.
(i) Ore of all grade
Equivalent to 0.25 times
the royalty payable.
(ii) Concentrates
Equivalent to 0.25 times
the royalty payable.
10
All other major minerals in not
herein before specified
Equivalent to 0.25 times
the royalty payable.
25
PART-E
RATES OF TAX ON MINERAL RIGHT IN RESPECT OF LEASES
GRANTED THROUGH AUCTION
Sl No
MINERAL
MINERAL RIGHT TAX
1
Bauxite and Laterite:
Equivalent to rupee one per
tonne.
(a) Metallurgical Grade:
(b) Non-Metallurgical Grade:
2
Chromite:
3
Copper Ore
4
Gold:
(i) Primary
(ii) By-product gold
5
Iron Ore:
(CLO, Lumps, fines and
concentrates all grades)
6
Limestone:
(i) L. D. Grade (less than 1.5
per cent. silica content)
(ii) Others
7
Lime shell:
8
Magnesite:
9
Manganese Ore:
(i) Ore of all grade
(ii) Concentrates
10
All other major minerals in not
herein before specified
26
STATEMENT OF OBJECTS AND REASONS
Whereas the Karnataka (Mineral Rights) Tax Act, 1984 was enacted by the
Karnataka State Legislature on June 8, 1984. The Act was intended to levy and collect
taxes on mineral rights for mining lease holders in the state of Karnataka.
And whereas Evershine Monuments and others have questioned the constitutional
validity of the Karnataka (Mineral Rights) Tax Act, 1984 under W P No:14360/84,
15922/84,16053/84, 17076/84 and 17385/84 before the Hon’ble High Court of
Karnataka on the ground that it is beyond the competence of the State Legislature. Hon’ble
High Court on 12.09.1990 has observed that “2. The very question has been considered by
the Supreme Court in THE INDIA CEMENT LED ETC. Va. STATE OF TAMIL NADU etc. (AIR
1990 BC 85) in which the Supreme Court considered the Constitutional Validity of Sections
115 and 116 of the Tamilnadu Panchayats Act leving cess on Royalty on Mineral right was
considered. The Supreme Court held such a cess was not a tax on land and that the Central
Act, namely, Mines and Minerals (Regulation and Development Act (67 of 1967) covers the
field and consequently the Legislative Power of the State under Entry 23 of State List is
denuded to that extent: and therefore the provisions were beyond the competence of State-
Legislature”. With the above observation Hon’ble High Court declared the Karnataka
(Mineral Rights) Tax Act, 1984 as unconstitutional.
And whereas, one such matter is Civil Appeal No. 4056-64 of 1999, where the
petitioners initially filed writ petitions before the High Court of Judicature at Patna
challenging the validity of the Bihar Coal Mining Area Development Authority (Amendment)
Act, 1992 and the Bihar Mineral Area Development Authority (Land Use Tax) Rules, 1994,
which levied tax on land being used for mining. Relying on India Cement (supra), the High
Court allowed the petition by holding that the tax was not within the scope of entry 49 of
List II of the Seventh Schedule. The correctness of the High Court’s decision was assailed
before this Court. On 30th March 2011, a Bench of three Judges noticed the divergence
between India Cement (supra) and Kesoram (supra) and referred the matter with various
questions to a Bench of nine Judges to provide a decisive ruling.
And whereas, the Hon’ble Supreme Court in Civil Appeal Nos. 4056-4064 of 1999
in a majority 8:1 has delivered the verdict on 25.07.2024 and held that legislative power
to tax mineral rights vests with states. The verdict had overruled the 1989 judgement,
which held that only the Centre has power to impose royalty on minerals and mineral
bearing land. States have the power to tax mineral rights and mining lands, and that the
Parliament's Mines and Minerals (Development and Regulation) Act, 1957 does not limit
this power. The court also ruled that the value of minerals or mineral produce could be
used as a basis for taxing mineral-bearing lands.
And whereas, the Hon’ble Supreme Court of India on 14.08.2024 has ruled that
states can collect mineral taxes on mineral-bearing land and mineral rights with
retrospective effect from April 1, 2005. The ruling also waived interest and penalties on
past dues before July 25, 2024. The mining leaseholders are allowed to pay the said tax in
instalments over 12 years, starting from 01.04.2026.
And whereas, Seventh Schedule to the Constitution enumerating the entries
pertaining to regulation of mines and mineral development and the taxation of mineral
rights have been listed as under:
27
“List I – Union List 54. Regulation of mines and mineral development to the extent
to which such regulation and development under the control of the Union is declared by
Parliament by law to be expedient in the public interest.
List II – State List 23. Regulation of mines and mineral development subject to the
provisions of List I with respect to regulation and development under the control of the
Union.
50. Taxes on mineral rights subject to any limitation imposed by Parliament by law
relating to mineral development.”
The Parliament enacted the Mines and Minerals (Development and Regulation) Act,
1957 in exercise of its legislative powers under Article 246 of the Constitution. The subject
which the legislation predominantly covers is relatable to entry 54 of List I. The MMDR Act
is a comprehensive code for the regulation of mines and development of minerals. Section
9 provides that the holder of a mining lease shall pay royalty in respect of any mineral
removed or consumed from the leased area at the specified rates.
And whereas, as per the above orders of the Hon’ble Supreme Court, a tax under
entry 49 of List II is not only levied on the owner of the land, but also an occupier. Similarly,
a tax on mineral rights under entry 50 of List II, could be levied on any person who has an
interest in the minerals. It is for the legislature to devise an appropriate measure of tax to
compute the tax liability, provided the measure has a nexus with the nature of levy, which
is a tax on mineral rights. The State legislatures are competent to levy a tax on mineral-
bearing land as a unit under entry 49 of List II.
And whereas, the subject of taxation in entry 49 of List II is land as a unit. The
subject of tax in entry 50 of List II is the mineral rights. Hence, there is a distinction
between the legislative field in the two entries. Ultimately, however it must be borne in
mind that both entries 49 and 50 fall within List II and are hence within the domain of the
State legislatures. If the tax is relatable to entry 50 of List II, the tax on mineral rights must
be consistent with any limitations which Parliament imposes in a law relating to mineral
development.
And whereas, in the State of Karnataka mining leases have been broadly categorised
into following five different categories based on the method of grant and payment of
additional amount,-
(i) Mining leases granted through non-auction route before 2015;
(ii) Mining leases granted to Central / State PSUs before 2015 and not completed
50 years from the date of original grant;
(iii) Mining leases granted to Central / State PSUs before 2015 and completed 50
years from the date of original grant;
(iv) Mining leases granted to Central / State PSUs after 2015;
(v) Mining leases granted through auction after 2015.
Therefore, It is proposed to levy different rate of tax based on the category of mines
considering the present additional payment paid by the lessee. However, uniform rate of
tax is proposed for the mining leases which are falling under same category.
28
In view of the above observations and directions of the Hon’ble Supreme Court, the
State considers to make provisions for levy and collection of tax on exercise of Mineral
Rights and on Mineral bearing Lands by the State Government.
Hence, the Bill.
FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed legislative measure at
this stage.
MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause-3
Sub-clause (2) empowers the State Government to make
rules regarding the rate of tax to be paid retrospectively from
01.04.2005 in respect of mineral bearing lands.
Clause-4
Sub-clause (2) empowers the State Government to make rules
regarding the rate of tax to be paid retrospectively from
12.01.2015 in respect of Mineral Rights.
Clause-5
Sub-clause (2) empowers the State Government to make rules
regarding the manner of determining the tax to be paid.
Clause-7
Sub-clause (2) empowers the State Government to make rules
regarding the form, fee and manner of verification for appeal.
Clause-10
Empowers the State Government to make rules regarding any
such other matters to carry out the purposes of the Act.
The proposed delegation of legislative power is normal in character.
S. S. MALLIKARJUN
Minister for Mines and Geology
and Horticulture
M.K. VISHALAKSHI
Secretary
Karnataka Legislative Assembly
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Date: 2024.12.19 17:25:40 +05'30'