(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
ºÀ¢£ÁgÀ£Éà «zsÁ£À¸À¨sÉ
DgÀ£Éà C¢üªÉñÀ£À
ಕකბಟಕ ౣಂඬ (ൟൿ౪ಪല) เඒಯಕ, 2025
(2025gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-12)
ಕකბಟಕ ౣಂඬ ಅඌඛಯಮ, 1957ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല ಡฤ ಒಂൿ
เඒಯಕ.
ಇย ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ ಕකბಟಕ ౣಂඬ ಅඌඛಯಮ,
1957
(1957ರ
ಕකბಟಕ
ಅඌඛಯಮ
34)ඝ౬
ಮತ౨ౣ
ൟൿ౪ಪല
ഴโൿ
ಕ౨฿ಜฆโದคಂದ;
ಇൿ
ූರತ
ಗಣฃಜದ
ಎಪ౭൞౨ರඡ
ವಷბದย
ಕකბಟಕ
ฃಜ
เඋನಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย:-
1. ౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ ౣಂඬ
(ൟൿ౪ಪല) ಅඌඛಯಮ, 2025 ಎಂൿ ಕฉಯತಕౙൿ౪.
(2) ಇൿ ฃಜ ಸ౽ბರโ ಸ౽ბค ฃಜಪತದย ಅඌಚචಯ ෩ಲಕ
ತൡ౨ಪലಸಬർඈಥ ൽකಂಕඈൿ ೦คಡ ಬರತಕౙൿ౪.
2. ಪಕರಣ 2ರ ൟൿ౪ಪല.- ಕකბಟಕ ౣಂඬ ಅඌඛಯಮ, 1957ರ (1957ರ ಕකბಟಕ
ಅඌඛಯಮ 34) (ಇย ಇඝ౬෨ಂං ෩ಲ ಅඌඛಯಮๅಂൿ ಉวೕಸมಜං) 2ඡ
ಪಕರಣದ (1)ඡ ಉಪಪಕರಣದย,-
(i) (ಇ) ಘಡದย, “ಅಂഔಆำವ ಅಥ฿ ෨ං ಕมದ” ಎಂಬ ಪದಗಳ
ತฆ฿ಯ “ಅಥ฿ ല೧ಟฯ ಇ-ౣಂඪನ” ಎಂಬ ಪದಗಳඝ౬ คಸತಕౙൿ౪;
(ii) (ಎෆ) ಘಡದ ಬದยಡ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“(ಎෆ) ยತಗัಡ ීඌඈ ಉಪೕಜವ “ಬฉൿಆಟౣൿ౪” ಮൡ౨
“ಬฉൿಆഴเಃ” ಎಂದฉ “ಸ ഴโൿ” ಮൡ౨ “ಸ” ಟ ൟ ൪ತ೦ౢನ
¨sÁUÀ – 4ಎ
Part – IVA
18
2025
27
1946)
BENGALURU, TUESDAY, 18, MARCH, 2025
PHALGUNA , 27, SHAKAVARSHA, 1946)
. 160
No. 160
2
ಅඌඛಯಮ, 2000 (2000ರ ಄ಂದ ಅඌඛಯಮ 21)ರย ಪคූದ ಅಥბ฿ඪ౨ಳಡ
“เൿකನ ಸ”ಯඝ౬ ಸಹ ಒಳತಳತಕౙൿ౪.” ; ಮൡ౨
(iii) (ກೖ) ಘಡದย,-
(ಎ) (i)ඡ ಉಪ-ಘಡವඝ౬ ഖౣಡತಕౙൿ౪;
() (ii)ඡ ಉಪ-ಘಡದย “ඛೕലದ ಅಥ฿ ඁുೕಕคದ” ಎಂಬ ಪದಗಳ ತฆ฿ಯ
“ಮൡ౨
ല೧ಟฯ
ಸಂൽಡ
เൿකನ฿ಜ
೧ಸมದ”
ಎಂಬ
ಪದಗಳඝ౬
คಸತಕౙൿ౪.
3. ಪಕರಣ 10ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 10ඡ ಪಕರಣದยನ (3)ඡ
ಉಪಪಕರಣದ ತฆ฿ಯ ಈ ෨ಂൽನದඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“(4) ಉಪ-ಪಕರಣ (1), (2) ಮൡ౨ (3)ರല ಡมದ ඛಯಮಗัತಳಪഖౣ, ฃಜ
ಸ౽ბರโ ಈ ಀคൡ ಸ౽ბค ಖ೦චಡ เൿකನ เඋನಗಳ ෩ಲಕ ౣಂඬ ಂಕದ
ඩವൟಛಜ ಮൡ౨ ยತ౽ౙಜನ ౣಂඬ ಂಕದ ಅಂಥ ඩವൟಯඝ౬ โದ౽ౙಜ
౽ಯბเඋನವඝ౬ ඛಯ෦ಸಬൿ.”
4. 10ಎ ಪಕರಣದ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 10ಎ ಪಕರಣವඝ౬
ഖౣಡತಕౙൿ౪.
ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ
ಕකბಟಕ ౣಂඬ ಅඌඛಯಮ, 1957 (1957ರ ಕකბಟಕ ಅඌඛಯಮ 34)ඝ౬ ಮತ౨ౣ
ൟൿ౪ಪല ഴโൿ ಅವಶಕๅಂൿ ಪคಗං,-
(i) ല೧ಟฯ ಇ-ౣಂඪಂ ඝ౬ ಕಮಬದ౫ ౣಂඪನ ಪคඌಳಡ ತರฤ;
(ii) เൿකನ ಸಗัಡ ౽ඞකತಕ ಂಬಲವඝ౬ ඛೕಡฤ; ಮൡ౨
(iii) เൿකನ เඋನಗಳ ෩ಲಕ ౣಂඬ ಂಕವඝ౬ ಧ฿ಜಸฤ
ಆದ౪คಂದ ಈ เඒಯಕ.
ಆ൮ბಕ ೦ౢಪನ ಪತ
ಪ౨เತ ๎ಸකತಕ ಕಮโ ෴โඃ ກೋವค ๅಚವඝ౬ ಒಳತಂലฆโൽಲ.
ಂಷ౧ ෞชದಡ
ಉർಯ ൟ
JA.PÉ. «±Á¯ÁQë
PÁAiÀÄðzÀ²ð
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
3
ಅඝීಧ
ಕකბಟಕ ౣಂඬ ಅඌඛಯಮ, 1957ರ
(1957ರ ಕකბಟಕ ಅඌඛಯಮ 34) ಉඁತ ූಗ
Xxx
xxx
xxx
2. ಪคූಗำ.-(1) ಈ ಅඌඛಯಮದย ದಭბโ ಅನ൭ ಅಗತಪലದ
ຄರൡ,-
Xxx
xxx
xxx
(ಇ)
ยತಃౙ ಅನ౷ಯ฿ಞ๋ “ಕಮಬದ౫฿ಜ ౣಂඬ ಹಚมದ'' ಎಂದฉ,
ยತโ ಸค෴ದ ෮ಬಲಜಜಂತ ಕല෫ ಇಲದ ಅಂഔಆำವ ಅಥ฿ ෨ං ಕมದ
ౣಂභ ಒಂൽฆโൿ ಮൡ౨ ಅಂಥ ౣಂಪඝ౬ ಕකბಟಕ ฃಜದ ฃಜ ಃ౹ೕತಗಳย
ತ൞ౙಲದย
೦คಯยฆವ
౽ඞඛಗඝರ฿ಜ
ಅಂഔಸมಜฆโൿ
ಅಥ฿
ಉಪೕಜฆโൿ;
(ಎෆ) ยತಗัಡ ීඌඈ ಉಪೕಜವ `ಬฉൿಆಟౣൿ౪' ಮൡ౨
ʼಬฉൿಆഴเಃ ' ಎಂದฉ, `ಸ ഴโൿ' ಮൡ౨ `ಸ';
(೧) “ಸ౽ბค ಭದ” ಎಂದฉ, ವბಜඛಕ ಋಉಣ ಅඌඛಯಮ, 1944(1944ರ ಄ಂದ
ಅඌඛಯಮ ಒXVIII)ರย ಪคූඈ ಸ౽ბค ಭದ:
(ກೖ) ``෨ං ಕมದ ౣಂඬ '' ಎಂ්ൿ,-
(i) මಂ౾ಂ ತದย ෨ං ಕมൿൿ; ಮൡ౨
(ii)ಕකბಟಕ ฃಜದ ฃಜ ಃ౹ೕತದย, ದූბඝರ, ೧มඌ౽ค ಅಥ฿
ಅඌಂತತัಸมದ ಅඌ౽ค ಅಥ฿ ಕ౨ ಅඌ౽ค ඛಯ෦ಸಬർඈ ඛೕലದ
ಅಥ฿ ඁുೕಕคದ ಪಣ ಪತ ಅಥ฿ ಂಬರಹವඝ౬ ಒಳತำತ౨ං;
Xxx
xxx
xxx
10. ಂಕಗಳඝ౬ຂಡർಯಡತಕౙൿ౪:-
Xxx
xxx
xxx
(3) (1)ඡ ಉಪಪಕರಣದ () ಘಡದ ಅലಯย ರದ ඛಯಮಗัತಳಪഖౣ,
ೕෆ ಉജೕยಂ ฉเඞ ಅ൭คഔ ಅಥ฿ ಈ ීಧದย ฃಜ ಸ౽ბರโ
ಅඌ౽ರ ඛೕലದ ෴่ಬ౯ ಇತರ ಅඌ౽ค, ยತದ ෬ว, ಅಥ฿ ದූბඝರ,
ಌย ึಯ ෬ว ౣಂඬ ಂಕದ ർಯವඝ౬ ವ ౣಂඬಗಳ ෨ං
ಀโದ౽ౙಜ ತವඝ౬ ಉಪೕಜโൿ ಅಥ฿ ಗಣ౾ೕಂತ ౣಂඬ ಂಕ
ඛವბಹ൏ ವವ౩ಯඝ౬ ಅඝನತัโൿ ಅಥ฿ เൿකನ ౣಂඪಂ ಅಥ฿
ౣಂඪಂನ ല෫ഔคಯษಷකഴโൿ, ಅಂ ಕೞคಗำ ಟ ಂಀಗำ
คඈ ෴่ಬ౯ ವ౾౨, ෴โඃ ඛ౽ಯ ಅಥ฿ ౩ಯඝ౬ ඩඌಕคಸಬൿ.
Xxx
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xxx
4
KARNATAKA LEGISLATIVE ASSEMBLY
SIXTEENTH LEGISLATIVE ASSEMBLY
SIXTH SESSION
THE KARNATAKA STAMP (AMENDMENT) BILL, 2025
(LA Bill No. 12 of 2025)
A Bill further to amend the Karnataka Stamp Act, 1957.
Whereas it is expedient further to amend the Karnataka Stamp Act, 1957
(Karnataka Act 34 of 1957), for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Seventy sixth year of
the Republic of India as follows:-
1. Short title and commencement.– (1) This Act may be called the
Karnataka Stamp (Amendment) Act, 2025.
(2) It shall come into force on such date as the State Government may, by
notification in the Official Gazette, appoint.
2. Amendment of section 2.- In the Karnataka Stamp Act, 1957,
(Karnataka Act 34 of 1957) (hereinafter referred to as the Principal Act), in section
2, in sub-section (1),-
(i) in clause (e), after the words “instrument bears impressed stamp”
the words “or digital e-stamp”, shall be inserted;
(ii) for clause (f) the following shall be substituted, namely:-
“(f) “executed” and “execution”, used with reference to instruments,
mean “signed” and “signature” and also includes electronic
signature within the meaning as defined in the Information
Technology Act, 2000 (Central Act 21 of 2000).”; and
(iii) in clause (h),-
(a) sub-clause (i) shall be omitted; and
(b) in sub-clause (ii), after the words “a certificate or endorsement”
the words “generated electronically with digital signature and”
shall be inserted.
3. Amendment of section 10.- In the Principal Act, in section 10, after sub-
section (3), the following shall be inserted, namely:-
“(4) Subject to the rules made under sub-sections (1), (2) and (3), the State
Government
in
this
behalf,
may
prescribe
the
procedure
for
the
payment
of
Stamp
Duty
by
electronic
means
to
the
Government
Treasury
and
for
indicating
such
payment
of
Stamp
Duty
for
the
instrument.”
4. Omission of section 10-A.- In the Principal Act, section 10-A shall be
omitted.
5
STATEMENT OF OBJECTS AND REASONS
It is considered necessary to amend the Karnataka Stamp Act, 1957
(Karnataka Act 34 of 1957) to,-
(i)
bring digital e-stamping within the ambit of duly stamped;
(ii)
give legal support for electronic signatures; and
(iii)
enable payment stamp duty by electronic means.
Hence, the Bill.
FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed legislative measure.
KRISHNA BYREGOWDA
Minister for Revenue
M.K. VISHALAKSHI
Secretary
Karnataka Legislative Assembly
ANNEXURE
EXTRACT FROM THE KARNATAKA STAMP ACT, 1957
(KARNATAKA ACT 34 OF 1957)
XXX
XXX
XXX
2. Definitions.- (1) In this Act, unless the context otherwise requires,—
XXX
XXX
XXX
(e) Duly stamped as applied to an instrument means that the instrument
bears impressed stamp of not less than the proper amount and that such
stamp has been impressed in accordance with law for the time being in force
in the territories of the State of Karnataka.
(f) “executed”, and “execution”, used with reference to instruments, mean
“signed” and “signature”;
(g) Government security means a Government security as defined in the
Public Debt Act, 1944 (Central Act XVIII of 1944);
(h) Impressed stamp means;
(i) impression made with franking machine;
(ii) a certificate or endorsement made and attested as may be prescribed by
the Deputy Commissioner or the authorised officer or the proper officer, as
the case may be in the territories of the State of Karnataka.
6
XXX
XXX
XXX
10. Duties how to be paid.- XXX
XXX
XXX
XXX
XXX
XXX
(3) Subject to the rules made under clause (b) of sub-section (1), the Chief
Controlling Revenue Authority or any other officer empowered by the State
Government in this behalf may authorise any person, body or organisation,
including Post Offices and Banks, to use machine for making impression of
stamps or implement Computerised Stamp duty administration system or
Electronic Stamping or Dematerialisation of stamping; for indicating the
payment of stamp duty on any Instrument or plain paper, as the case may
be
XXX
XXX
XXX
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R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
THAMMAIAH
Digitally signed by THAMMAIAH
DN: c=IN, st=Karnataka, 2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16,
postalCode=560059, street=BANGALORE, pseudonym=ca58c76cf7e2445d7a4f3f51407e025e,
serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729eddea0c1b5098e0, ou=GOVERNMENT OF
KARNATAKA, o=GOVERNMENT OF KARNATAKA, cn=THAMMAIAH
Date: 2025.03.20 11:14:44 +05'30'