(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
ಸൽೕಯ ವವರಗำ ಮൡ౨ ๎ಸನ ರಚච ಸ฿ಲಯ
ಅඌಚච
ಒ: ವ๎ಇ 54 ๎ಸನ 2024, ಂಗิฆ, ൽකಂಕ: 09.01.2025
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ಎರಡඡ ൟൿ౪ಪല) เඒಯಕ, 2024 ಇದಃౙ
2025 ರ ಜನವค ൟಂಗಳ 8ඡ ൽකಂಕඈൿ ฃಜඩಲರ ಒඪ౭ಡ අฉൟൿ౪, ನ
ൟำವัಃಛಜ ಇದඝ౬ 2025ರ ಕකბಟಕ ಅඌඛಯಮ ಒ:02 ಎಂ්ർಜ ಕකბಟಕ
ฃಜಪತದ เ๕ಷ ಃಯย (ූಗ IV) ಪಕഔಸಃಂൿ ಆඃ๏ಸมಜං,-
2025 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 02
(2025 ರ ಜನವค ൟಂಗಳ 9ඡ ൽකಂಕඈൿ ಕකბಟಕ ฃಜಪತದ เ๕ಷ ಃಯย ෮ದฤ ಪಕಟ฿ಜං)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ಎರಡඡ ൟൿ౪ಪല) ಅඌඛಯಮ, 2024
(2025 ರ ಜನವค ൟಂಗಳ 8ඡ ൽකಂಕඈൿ ฃಜඩಲคಂದ ಒඪ౭ಡಯඝ౬ ಪഷಯมಜං)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017 (2017ರ ಕකბಟಕ
ಅඌඛಯಮ 27)ಃౙ ಮತ౨ౣ ൟൿ౪ಪല ಡฤ ಒಂൿ ಅඌඛಯಮ.
ಇย ಇඝ౬ ෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ
คಡ ಅඌඛಯಮ, 2017 (2017ರ ಕකბಟಕ ಅඌඛಯಮ 27)ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല
ഴโൿ ಕ౨฿ಜฆโದคಂದ:
ಇൿ ූರತ ಗಣฃಜದ ಎಪ౭౨ೖದඡ ವಷბದย ಕකბಟಕ ฃಜ เඋನ
ಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย:-
1. ౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ ಸರಀ
ಮൡ౨ ๅಗಳ คಡ (ಎರಡඡ ൟൿ౪ಪല) ಅඌඛಯಮ, 2024 ฏൿ ಕฉಯತಕౙൿ౪.
(2) 1ඡ ಪಕರಣโ 2024ರ ನๅಂಬฑ 13ඡ ൽකಂಕඈൿ ೦คಡ ීൽฆโർಜ
ූเಸತಕౙൿ౪ .
¨sÁUÀ – 4J
Part – IVA
09
2025 ¥ÀĵÀå 19
1946)
BENGALURU, THURSDAY, 09, JANUARY, 2025 PUSHYA, 19, SHAKAVARSHA, 1946)
. 14
No. 14
2
(3) ಅನ൭ ಉಪීඌൿದඝ౬ัൿ, ಉัದ ಪಕರಣಗำ ฃಜ ಸ౽ბರโ ಸ౽ბค
ฃಜಪತದย
ಅඌಚචಯ
෩ಲಕ
ತൡ౨ಪലಸಬർඈಥ
ൽකಂಕඈൿ
ත฿ბನ౷ಯ฿ಜ ಅಥ฿ ಉತ౨ฃನ౷ಯ฿ಜ ೦คಡ ಬರತಕౙൿ౪:
ಪฏൡ, ಈ ಅඌඛಯಮದ ฉ ฉ ಉಪීಧಗัಡ ฉ ฉ ൽකಂಕಗಳඝ౬
ඛಗൽಪലಸಬൿ ಮൡ౨ ෴โඃ ಉಪීಧದย ಈ ಅඌඛಯಮದ ඩฏಭದ
෴โඃ ಉวೕಖವඝ౬ ಆ ಉಪීಧ ೦คಡ ීದ ಉวೕಖವක౬ಜ ಅ൵ბಸತಕౙൿ౪.
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 ಉಪෟೕಗ౽ౙಜನ ಮದඩඛೕಯಗಳ ಉ൞౭ದචಛಜ ಬಳವ
ಅඨ-ലඡಚിბ ಎಋ౺ഓ 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 ಮൡ౨ 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฿
3
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
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,-
4
(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,
-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.
5
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.”.
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.
6
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:-
“(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.
7
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:
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 ෴โඃ 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
8
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.
(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
9
ಪಕರಣ 50ರ ಅലಯย ർಯ ಡ౽ದ ಬലಯ ೯ಡ, 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 ඣೕഔೕಸඝ౬ಅಥ฿
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,
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
10
ඣೕഔೕಡ
ීඌದ
ಎม
ನറವัಗำ
෨౽౨ಯ฿ಜๅ
ಎಂൿ
ಪคූเಸತಕౙൿ౪.
(10) ಉಪ-ಪಕರಣ (8)ರ ಘಡ (i) ಅಥ฿ ಉಪ-ಪಕರಣ (9)ಘಡ (i)ರ 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
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, ವರൽ 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 ಅౘರವඝ౬ คಸತಕౙൿ౪;
11
() 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-ಪಕರಣ
(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
ಅಂ౾ಗಳ 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, ಅಂ౾ಗำ
ಮൡ౨ ಅౘರದ ඦತರ “ಅಥ฿ ಪಕರಣ 74ಎರ ಉಪ-ಪಕರಣಗะದ (2) ಮൡ౨ (7)ರย” ಎಂಬ
ಪದಗำ, ಆವರಣಗำ, ಅಂ౾ಗำ ಮൡ౨ ಅౘರವඝ౬ 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.
12
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;
(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.
13
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
ກದ
ലಃಗัಡ ී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:
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;
14
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฿ คഡ
ಅ೧ბ, 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 ನറವัಗำ ෨౽౨ಯತಂലංಂൿ 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 ಪಕರಣ 171ರย,-
(ಎ)
ಉಪ-ಪಕರಣ
(2)ರย,
ಈ
ಃಳಉಡ
ಪฏൡಕವඝ౬
ಮൡ౨
เವರൕಯඝ౬
คಸತಕౙൿ౪, ಅಂದฉ:-
‘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
15
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.
() เವರൕಯඝ౬ 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 ಅඝ IIIರย, 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.
38. ඛರಸನ ಮൡ౨ ಉัเಃಗำ.- (1) ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ
(ൟൿ౪ಪല) ಅඋඃಶ, 2024 (2024ರ ಕකბಟಕ ಅඋඃಶ .02)ඝ౬ ಈ ෩ಲಕ
ඛರಸನತัಸมಜං.
16
(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.
ಕකბಟಕ ฃಜඩಲರ ಆඃ๎ඝರ
ಮൡ౨ ಅವರ ກಸคನย,
(೧. ๏ೕಧฑ)
ಸ౽ბರದ ౽ಯბದ๏ბ,
ಸൽೕಯ ವವರಗำ ಮൡ౨
๎ಸನ ರಚච ಇมಒ.
PARLIAMENTARY AFFAIRS AND LEGISLATION SECRETARIAT
NOTIFICATION
NO.DPAL 54 SHASHANA 2024, BENGALURU, DATED: 09.01.2025
ූರತ เඋನದ ಅඝೕಧ 348ರ ಘಡ (3)ರ ಅലಯย ฃಜඩಲคಂದ
ಅඌಂತತัದ ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ಎರಡඡ ൟൿ౪ಪല) ಅඌඛಯಮ,
2024 (2025 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ:02) ರ ූಂತರವඝ౬ ಅඌಂತ ಆಂಗ
ಪಠๅಂൿ ಕකბಟಕ ฃಜಪತದ เ๕ಷ ಃಯย (ූಗ IV) ಪಕഔಸಃಂൿ
ಆඃ๏ಸมಜං,
KARNATAKA ACT NO. 02 OF 2025
(First Published in the Karnataka Gazette Extra-ordinary on the 9th day of January
2025)
THE KARNATAKA GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT,
2024
(Received the assent of the Governor on the 8th day of January 2025)
An Act 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.
17
(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
(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 State tax 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:-
18
“(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 inserted with 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
(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.”.
19
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 section 49 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.
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.”.
20
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 of section 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;
(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:–
21
“(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.
(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.
22
(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 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;
23
(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 made thereunder, 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
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:–
24
“(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 inserted with 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
25
(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
26
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 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) in sub-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) the Explanation shall be renumbered as Explanation 1 thereof, and after
Explanation 1 as so renumbered, the 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:-
27
“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 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.
The above translation of ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ಎರಡඡ ൟൿ౪ಪല)
ಅඌඛಯಮ, 2024 (2025 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 02) be published in the official
Gazette under clause (3) of Article 348 of the Constitution of India.
THAAWARCHAND GEHLOT
GOVERNOR OF KARNATAKA
By Order and in the name of
the Governor of Karnataka,
G. SRIDHAR
Secretary to Government
Department of Parliamentary
Affairs and Legislation
ಮುದÎಕರು ²ಾಗೂ ಪÎಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
THAMMAIAH
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Date: 2025.01.10 12:38:41 +05'30'