(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ

ºÀ¢£ÁgÀ£Éà «zsÁ£À¸À¨sÉ

DgÀ£Éà C¢üªÉñÀ£À

ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ ൤คಡ ඛಧბರൕ (ൟൿ౪ಪല) เඒಯಕ, 2025

(2025gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-20)

ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ ൤คಡ ඛಧბರൕ ಅඌඛಯಮ, 1957ඝ౬ ಮತ౨๠ౣ ൟൿ౪ಪല

෥ಡฤ ಒಂൿ เඒಯಕ.

ಇย౵

ಇඝ౬෨ಂං

ಉഴಬฆವ

ಉං౪ೕಶಗัಛಜ

ಕකბಟಕ

෮ೕഓฆ

฿ಹನಗಳ

൤คಡ

ඛಧბರൕ ಅඌඛಯಮ, 1957 (1957ರ ಕකბಟಕ ಅඌඛಯಮ 35)ඝ౬ ಮತ౨๠ౣ ൟൿ౪ಪല ෥ഴโൿ

෷ಕ౨฿ಜฆโದคಂದ;

ಇൿ ූರತ ಗಣฃಜ౲ದ ಎಪ౭൞౨ರඡ ವಷბದย౵ ಕකბಟಕ ฃಜ౲ದ เඋನ෱ಡಲൽಂದ ಈ

෨ಂൽඦ൤ ಅඌඛಯ෦ತ฿ಗย:-

1.

๸౾౹ಪ౨ ກಸฆ

ಮൡ౨ ඩ౳ฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ ෮ೕഓฆ

฿ಹನಗಳ ൤คಡ ඛಧბರൕ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2025 ಎಂൿ ಕฉಯತಕౙൿ౪.

(2)

ಇൿ

ฃಜ౲

ಸ౽ბರโ

ಅඌ๰ಚච

෩ಲಕ

ಸ౽ბค

ฃಜ౲ಪತ౳ದย౵

ತൡ౨ಪലಸಬ๾ർඈಥ ൽකಂಕඈൿ ೦คಡ ಬರತಕౙൿ౪.

2. ಪ౳ಕರಣ 3ರ ൟൿ౪ಪല.- ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ ൤คಡ ඛಧბರൕ ಅඌඛಯಮ,

1957

(1957ರ

ಕකბಟಕ

ಅඌඛಯಮ

35)

(ಇย౵

ಇඝ౬෨ಂං

෩ಲ

ಅඌඛಯಮๅಂൿ

ಉว౵ೕ಍ಸมಜං) 3ඡ ಪ౳ಕರಣದ (1)ඡ ಉಪ-ಪ౳ಕರಣದ ಐದඡ ಪฏൡಕದ (ല) ಘಡದย౵ฆವ

“ಹൡ౨ ಲౘ งඩ෵ ෦ೕฆವ ෍วಯ” ಎಂಬ ಪದಗಳඝ౬ ෈ഖౣ෈ಡತಕౙൿ౪.

3. ಪ౳ಕರಣ 4ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ 4ඡ ಪ౳ಕರಣದ (1)ඡ ಉಪಪ౳ಕರಣದ

ಐದඡ ಪฏൡಕದย౵ฆವ “ಹൡ౨ ಲౘ ง.ಗಳ ෍วಯඝ౬ ෦ೕคದ” ಎಂಬ ಪದಗಳඝ౬ ෈ഖౣ෈ಡತಕౙൿ౪.

4. ಅඝ๰೉ಯ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಅඝ๰೉ಯย౵,-

¨sÁUÀ – 4ಎ

Part – IVA

21

2025

30

1946)

BENGALURU, FRIDAY, 21, MARCH, 2025

PHALGUNA , 30, SHAKAVARSHA, 1946)

. 175

No. 175

2

(i)

ූಗ

ಎ-7ರ

ഔಪ౭൐ಯඝ౬

ຄರൡಪല๭

ಈ

෨ಂൽನದඝ౬

ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪,

ಎಂದฉ:-

“ූಗ-ಎ7

[3(1)ඡ ಪ౳ಕರಣ ඣೕല]

ඛ෥ბಣ ๬ಧನ ๬ಮಜ౳ ฿ಹನಗัಛಜ (෮ೕഓฆ ฿ಹನಗಳ ඛ฀ತ౳ಣ ඛಯಮಗำ,

1989ರ 2(๭ಎ෈) ඛಯಮದ ಅലಯย౵ ಪคූ๞ಸมඈ൤) ಮൡ౨ ಏฑ ಉද౳ಸฑ ಮൡ౨

ಜನชಟฆಗಳඝ౬ ೯ೕല๭ದ ฿ಹನಗัಛಜ ත൏ბವඌ ൤คಡ

ಕ౳.

๸.

฿ಹನಗಳ ವಗბ

ඛ෥ბಣ ๬ಧನ ๬ಮಜ౳

฿ಹನಗัಛಜ เඌ๯ವ

๕ಕറ฿ฆ ൤คಡ

ಎ

ຄಸ ฿ಹನಗಳ ඣೕಂದ൐ಯ ಸಮಯದย౵

฿ಹನಗಳ ෍วಯ

๕ಕറ 8 ರ๠ౣ

෈

฿ಹನโ ಈಛಗศ ඣೕಂದ൐෴ಜದ౪ฉ ඣೕಂದ൐ಯ ൟಂಗัඛಂದ

ಅದರ ಅವඌ:

ಎ ಘಡದലಯย౵

เඌ๯ವ ත൏ბವඌ

൤คಡಯ ๕ಕറ฿ฆ

1

2 ವಷბಗัಡ ෦ೕರඃ ಇฆವย౵

93%

2

2 ವಷბಗำ ෦ೕคದ, ಆದฉ 3 ವಷბಗัಡ ෦ೕರൽฆವย౵

87%

3

3 ವಷბಗำ ෦ೕคದ, ಆದฉ 4 ವಷბಗัಡ ෦ೕರൽฆವย౵

81%

4.

4 ವಷბಗำ ෦ೕคದ, ಆದฉ 5 ವಷბಗัಡ ෦ೕರൽฆವย౵

75%

5

5 ವಷბಗำ ෦ೕคದ, ಆದฉ 6 ವಷბಗัಡ ෦ೕರൽฆವย౵

69%

6

6 ವಷბಗำ ෦ೕคದ, ಆದฉ 7 ವಷბಗัಡ ෦ೕರൽฆವย౵

64%

7

7 ವಷბಗำ ෦ೕคದ, ಆದฉ 8 ವಷბಗัಡ ෦ೕರൽฆವย౵

59%

8

8 ವಷბಗำ ෦ೕคದ, ಆದฉ 9 ವಷბಗัಡ ෦ೕರൽฆವย౵

54%

9

9 ವಷბಗำ ෦ೕคದ, ಆದฉ 10 ವಷბಗัಡ ෦ೕರൽฆವย౵

49%

10

10 ವಷბಗำ ෦ೕคದ, ಆದฉ 11 ವಷბಗัಡ ෦ೕರൽฆವย౵

45%

11

11 ವಷბಗำ ෦ೕคದ, ಆದฉ 12 ವಷბಗัಡ ෦ೕರൽฆವย౵

41%

12

12 ವಷბಗำ ෦ೕคದ, ಆದฉ 13 ವಷბಗัಡ ෦ೕರൽฆವย౵

37%

13

13 ವಷბಗำ ෦ೕคದ, ಆದฉ 14 ವಷბಗัಡ ෦ೕರൽฆವย౵

33%

14

14 ವಷბಗำ ෦ೕคದ, ಆದฉ 15 ವಷბಗัಡ ෦ೕರൽฆವย౵

29%

15

15 ವಷბಗำ ෦ೕคฆವย౵

25%

“

3

(ii) ූಗ ಎ8౽ౙಜ ಈ ෨ಂൽನದඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-

“ූಗ ಎ8

[3ඡ ಪ౳ಕರಣದ (1)ඡ ಉಪ ಪ౳ಕರಣ ඣೕല]

ฃಜ౲ದ ຄರಡ ඣೕಂದ൐෴ಜฆವ ಮൡ౨ ෮ೕഓฆ ฿ಹನಗಳ ಅඌඛಯಮ, 1988

(1988ರ ಄ಂದ౳ ಅඌඛಯಮ, 59) ರ 88ඡ ಪ౳ಕರಣದ (9)ඡ ಉಪ ಪ౳ಕರಣದ ෬ฉಡ ඛೕಡมದ

ಪ෦ბಟౣඝ౬ ຄಂൽฆವ ෮ೕഓฆ ౽౲්ಗัಛಜ ත൏ბವඌ ൤คಡ.

ಕ౳.

๸.

฿ಹನಗಳ ವಗბ

10 ಲౘ

งඩ෵ಗಳඝ౬

෦ೕคದ

฿ಹನಗำ

10ಲౘ งඩ෵

෦ೕคದ ಆದฉ 15

ಲౘ

งඩ෵ಗัಡ

෍ว ෦ೕರඃ

ಇฆವ

฿ಹನಗำ

15 ಲౘ

งඩ෵ಗಳ

ඝ౬ ෦ೕคದ

฿ಹನಗำ

25 ಲౘ งඩ෵

෍ว ෦ೕคฆವ

เൿ౲ಚ౟౾౨ ෵ಂದ

ಓഴವ ෮ೕഓฆ

౽౲්ಗำ,

1

2

3

4

5

7

ಎ

ຄಸ ฿ಹನಗಳ

ඣೕಂದ൐ಯ

ಸಮಯದย౵

฿ಹನ ෍วಯ ๕. 5 ฿ಹನದ ෍วಯ

๕. 9

฿ಹನದ ෍วಯ

๕. 15

฿ಹನದ ෍วಯ ๕.

10

෈

฿ಹನโ ಈಛಗศ

ඣೕಂದ൐

෴ಜൿ౪ ಮൡ౨

ඣೕಂದ൐ಯ

ൟಂಗัඛಂದ ಅದರ

ಅವඌ෷:

ಎ ಘಡದലಯย౵

เඌ๯ವ ಆ೧ೕವ

൤คಡಯ

๕ಕറ฿ฆ

ಎ

ಘಡದലಯย౵

เඌ๯ವ ಆ೧ೕವ

൤คಡಯ

๕ಕറ฿ฆ

ಎ

ಘಡದലಯย౵

เඌ๯ವ ಆ೧ೕವ

൤คಡಯ

๕ಕറ฿ฆ

ಎ ಘಡದലಯย౵

เඌ๯ವ ಆ೧ೕವ

൤คಡಯ

๕ಕറ฿ฆ

1

2 ವಷბಗಳඝ౬

෦ೕคರൽฆವย౵

93%

93%

93%

93%

2

2 ವಷბಗಳඝ౬

෦ೕคൿ౪, ಆದฉ 3

ವಷბಗಳඝ౬ ෦ೕರඃ

ಇฆವย౵

87%

87%

87%

87%

3

3 ವಷბಗಳඝ౬

෦ೕರൿ౪, ಆದฉ 4

ವಷბಗಳඝ౬ ෦ೕರඃ

ಇฆವย౵

81%

81%

81%

81%

4

4 ವಷბಗำ ෦ೕคൿ౪,

ಆದฉ 5 ವಷბಗಳඝ౬

෦ೕರඃ ಇฆವย౵

75%

75%

75%

75%

5

5 ವಷბಗำ ෦ೕคൿ౪,

ಆದฉ 6 ವಷბಗಳඝ౬

෦ೕರඃ ಇฆವย౵

69%

69%

69%

69%

6

6 ವಷბಗำ ෦ೕคൿ౪,

ಆದฉ 7 ವಷბಗಳඝ౬

෦ೕರඃ ಇฆವย౵

64%

64%

64%

64%

7

7 ವಷბಗำ ෦ೕคൿ౪,

ಆದฉ 8 ವಷბಗಳඝ౬

෦ೕರඃ ಇฆವย౵

59%

59%

59%

59%

8

8 ವಷბಗำ ෦ೕคൿ౪,

ಆದฉ 9 ವಷბಗಳඝ౬

෦ೕರඃ ಇฆವย౵

54%

54%

54%

54%

9

9 ವಷბಗำ ෦ೕคൿ౪,

ಆದฉ 10 ವಷბಗಳඝ౬

෦ೕರඃ ಇฆವย౵

49%

49%

49%

49%

4

10

10 ವಷბಗำ ෦ೕคൿ౪,

ಆದฉ 11 ವಷბಗಳඝ౬

෦ೕರඃ ಇฆವย౵

45%

45%

45%

45%

11

11 ವಷბಗำ ෦ೕคൿ౪,

ಆದฉ 12 ವಷბಗಳඝ౬

෦ೕರඃ ಇฆವย౵

41%

41%

41%

41%

12

12 ವಷბಗำ ෦ೕคൿ౪,

ಆದฉ 13 ವಷბಗಳඝ౬

෦ೕರඃ ಇฆವย౵

37%

37%

37%

37%

13

13 ವಷბಗำ ෦ೕคൿ౪,

ಆದฉ 14 ವಷბಗಳඝ౬

෦ೕರඃ ಇฆವย౵

33%

33%

33%

33%

14

14 ವಷბಗำ ෦ೕคൿ౪,

ಆದฉ 15 ವಷბಗಳඝ౬

෦ೕರඃ ಇฆವย౵

29%

29%

29%

29%

15

15 ವಷბಗಳඝ౬

෦ೕคฆವย౵

25%

25%

25%

25%

“

(iii) ූಗ ๭-7ಛಜ ಈ ෨ಂൽನದඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-

’’ූಗ -๭7

[7(3)ඡ ಪ౳ಕರಣ ඣೕല]

෮ೕഓฆ ౽౲෕ ಗัಡ ಮฆඩವൟ ಆೕಷౣಕ

ಕ౳.

๸.

ඣೕಂದ൐ಯ ತฆ฿ಯ ฿ಹನಗಳ

ಸ౩ะಂತರ ಅಥ฿ ฿ಹನ ඣೕಂದ൐

ರർ౪ಜದ౪ฉ.

ಮฆඩವൟ

෥ಡ෎౽ದ ๸ർಯ

෥ലದ ත൏ბವඌ

൤คಡಯ ๕ಕറ฿ฆ

1

ಒಂൿ ವಷბඅಳಡ

93%

2

1 ವಷბದ ඦತರ ಆದฉ 2 ವಷბಗูಳಡ

87%

3

2 ವಷბಗಳ ඦತರ ಆದฉ 3 ವಷბಗูಳಡ

81%

4

3 ವಷბಗಳ ඦತರ ಆದฉ 4 ವಷბಗูಳಡ

75%

5

4 ವಷბಗಳ ඦತರ ಆದฉ 5 ವಷბಗูಳಡ

69%

6

5 ವಷბಗಳ ඦತರ ಆದฉ 6 ವಷბಗูಳಡ

64%

7

6 ವಷბಗಳ ඦತರ ಆದฉ 7 ವಷბಗูಳಡ

59%

8

7 ವಷბಗಳ ඦತರ ಆದฉ 8 ವಷბಗูಳಡ

54%

9

8 ವಷბಗಳ ඦತರ ಆದฉ 9 ವಷბಗูಳಡ

49%

10

9 ವಷბಗಳ ඦತರ ಆದฉ 10 ವಷბಗูಳಡ

45%

11

10 ವಷბಗಳ ඦತರ ಆದฉ 11 ವಷბಗูಳಡ

41%

12

11 ವಷბಗಳ ඦತರ ಆದฉ 12ವಷბಗูಳಡ

37%

13

12 ವಷბಗಳ ඦತರ ಆದฉ 13 ವಷბಗูಳಡ

33%

5

14

13 ವಷბಗಳ ඦತರ ಆದฉ 14 ವಷბಗูಳಡ

29%

15

14 ವಷბಗಳ ඦತರ ಆದฉ 15 ವಷბಗูಳಡ

25%

16

15 ವಷბಗำ ෦ೕคฆವย౵

ಇಲ౵

’’

5. ൧ಂದฉಗಳඝ౬ ඛ฿ค๯ವ ಅඌ౽ರ.- (1) ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ ൤คಡ

ඛಧბರൕ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2025ರ ಉಪීಧಗಳඝ౬ ೦คಡ ತฆ฿ಗ, ෴โඃ

൧ಂದฉಗำ ಉದ౰เ๭ದย౵, ฃಜ౲ ಸ౽ბರโ, ಸ౽ბค ฃಜ౲ಪತ౳ದย౵ ಅඌ๰ಚචಯ ෩ಲಕ,

൧ಂದฉಗಳඝ౬ ඛ฿ค๯ವ ಉං౪ೕಶ౽ౙಜ ಅವಶ౲ಕ ಅಥ฿ ෷ಕ౨ๅಂൿ ಉഴಬฆ๋ಥ

ಉಪීಧಗಳඝ౬ ಕย౭ಸಬ๾ൿ:

ಪฏൡ, ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ ൤คಡ ඛಧბರൕ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2025ರ

ඩ౳ฏಭದ ൽකಂಕൽಂದ ಎರഴ ವಷბಗಳ ಅವඌ෷ ෨౽౨ಯತಂಡ ತฆ฿ಯ ෴โඃ

ಅಂಥ ಆඃಶವඝ౬ ෥ಡತಕౙದ౪ಲ౵.

(2) ಉಪಪ౳ಕರಣ (1)ರലಯย౵ ෥ലದ ಪ౳ൟ෽ಂൿ ಆඃಶವඝ౬, ಅದඝ౬ ෥ലದ

ತฆ฿ಯ ಆದ๠ౣ ෎ಗච ฃಜ౲ เඋನ ෱ಡಲದ ෨ಂං ෱ലಸತಕౙൿ౪.

ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ

൤คಡಯඝ౬ ಪค൏ಮ౽ค෴ಜ ๸ಗ౳๼ಸฤ ๻ಟ ැಕౙಸಃౙ ෇౾ ൤คಡ

ඩವൟർರರඝ౬ ಕല෫ತั๯โದඝ౬ ೦คತัಸฤ ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ

൤คಡ ඛಧბರൕ ಅඌඛಯಮ, 1957 (1957ರ ಕකბಟಕ ಅඌඛಯಮ 35)ඝ౬ ಮತ౨๠ౣ

ൟൿ౪ಪല ෥ഴโൿ ಮൡ౨ ಅವಶ౲ಕๅಂൿ ಪคಗ൐ಸมಜං.

ಆದ౪คಂದ ಈ เඒಯಕ.

ಆ൮ბಕ ೦ౢಪನ ಪತ౳

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

ಆർಟ౲, 15,228 ෮ೕഓฆ ౽౲෕ ฿ಹನಗัಂದ (ಹൡ౨ ಲౘಗำ ෦ೕರದโಗำ) ,

฿ಹನಗಳ ෍ว ง.25ಲౘಗำ ෦ೕคದ 650 ෮ೕഓฆ ౽౲෕ ಗัಂದ (เൿ౲ಚ౟౾౨෵ಂದ ಓഴವโ)

๻ಟ

4489

ඛ෥ბಣ

๬ಧನ

฿ಹನಗำ

2025-26ඡ

ವಷბದย౵

ඣೕಂದ൐෴ಞವ

ඛคೕಃ౹෵ൿ౪,

ಪ౳๬౨เತ

๎ಸකತ౱ಕ

ಕ౳ಮൽಂർಜ

112.51

ಆೕഔ

งඩ෵ಗำ

๸ಗ౳ಹ฿ಞโದඝ౬ ඛคೕ౾౹ಸมಜං.

ฃಮยಂಛ ฉല౥

๬คಡ ಮൡ౨ ෨ಜฃ෵ ෱ൟ౳

JA.PÉ. «±Á¯ÁQë

PÁAiÀÄðzÀ²ð

PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ

6

ಅඝීಧ

ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ ൤คಡ ඛಧბರൕ ಅඌඛಯಮ, 1957ರ

(1957ರ ಕකბಟಕ ಅඌඛಯಮ 35ರ) ಉದ౫ೃತ ූಗ

XX XX XX

3. ൤คಡ เඌ๯เಃ.- (1) ರ๲౨ಗಳ ෬ว ಬಳಸฤ ๰ಕ౨฿ದ ಎม౵ ෮ೕഓฆ

฿ಹನಗಳ ෬ว ಅඝ๰೉ಯ ූಗ 'ಎ'ದย౵ ඛൽბಷౣಪല๭ದ ದರಗಳย౵, ൤คಡಯඝ౬

เඌಸತಕౙൿ౪:

XX XX XX

(ല) ฃಜ౲ದ ຄರಡ ඣೕಂർ෵ತ฿ಜฆವ ಮൡ౨ ෮ೕഓฆ ฿ಹನಗಳ

ಅඌඛಯಮ, 1988 (1988ರ ಄ಂದ౳ ಅඌඛಯಮ 59) ರ 88ඡ ಪ౳ಕರಣದ (9)ඡ ಉಪ ಪ౳ಕರಣದ

෬ฉಡ ඛೕಡมದ ಪ෦ბഡ ඝ౬ ຄಂൽฆವโಗಳඝ౬ ຄರൡಪല๭, ಹൡ౨ ಲౘ

งඩ෵ ෦ೕฆವ ෍วಯ ෴โඃ ෮ೕഓฆ ౽౲෕ ಗಳ ๸ದಭბದย౵ ൤คಡಯඝ౬

ಅඝ๰೉ಯ ූಗ-ಎ8 ರย౵ ඛൽბಷౣಪലಸมದ ದರಗಳย౵ เඌಸತಕౙൿ౪:

XX XX XX

4. ൤คಡ ๸ർಯ.- (1) 3ඡ ಪ౳ಕರಣದ ෬ฉಡ เඌ๭ದ ൤คಡಯඝ౬, ෮ೕഓฆ

฿ಹನದ

ඣೕಂർ෵ತ

ಒഷಯඝ

ಅಥ฿

ಅದರ

๬౷ඌೕನ൤ಯඝ౬

ಅಥ฿

ඛ฀ತ౳ಣವඝ౬ ຄಂൽฆವ ವ౲౾౨෷, ತನ౬ ಆ෺ౙಗඝ๬ರ฿ಜ ൤౳ೖ෥๭ಕಃౙ, ಅಧბ

ವಷბಃౙ ಅಥ฿ ವಷბಃౙ, ๸ದූბඝ๬ರ ಅಂಥ ൤౳ೖ෥๭ಕದ, ಅಧბ ವಷბದ ಅಥ฿

ವಷბದ ඩ౳ฏಭൽಂದ ಒಂൿ ൟಂಗูಳಡ ෨ಂಗಡ฿ಜ ๸ർಯ ෥ಡತಕౙൿ౪:

XX XX XX

ಮൢ౨ ಪฏൡ, ຂฆ ූರโ 1500 ౾.ಛ౳ಂ.ಗಳඝ౬ ෦ೕರದ ಸರಀಗಳ ๬ಗൕಛಜ

ಬಳ๯ವ ಆജೕค౽౹ಗิ ಒಳತಂഽ൤ ൟ౳ಚಕ౳ ฿ಹನಗಳ ෬ว ಮൡ౨ ෇ലಡಡ ಅಥ฿

ಪ౳ൟಫಲ౽ౙಜ

ಅಥ฿

ಅൽಲ౵ං෸

(ೈಲಕನඝ౬

ຄರൡಪല๭)

෩ವฆ

ಪ౳෴൐ಕರඝ౬ ಒಯ౲ฤ ಅඝಮൟ๭ದ ෮ೕഓฆ ฿ಹನಗಳ ෬ว, (෴ಂൟ౳ಕ ಶ౾౨ಯ

෩ಲಕ ಅದඝ౬ ಎึඅಯ౲ฤ ೯ೕല๭ฆವ ෮ೕഓฆ ๰ౙಟฑ ಮൡ౨ ๴ಕฯ

ಒಳತಂഽ൤) ෮ೕഓฑ ๴ಕฯ ಮൡ౨ ಄ಂದ౳ ಸ౽ბರದ ඥಕರฆ, ರౘ൏ ๭ಬ౯ಂൽ

ಅಥ฿ ฃ๞ౣიೕಂತ ෇౲ಂಀಗำ ಒಳತಂഽ൤ ූರತ ಸ౽ბರದ ಒഷತನದ ๬ವბಜඛಕ

ವಲಯದ ಉದ౲ಮಗಳ ඥಕರฆ ಒഷತನ ຄಂൽฆವ ಮൡ౨ ವಛბವൕಗಳ ෬ว

ಅโಗಳඝ౬ ಕකბಟಕ ฃಜ౲ಃౙ ൪ൽฆವ ಮൡ౨ ಅโಗัಡ ๸ීඌ๭ದ තಣბ౽ยಕ

൤คಡಯඝ౬ ಅಥ฿ ൤౳ೖ෥๭ಕ ಅಥ฿ ๸ದූბඝ๬ರ ฿๞ბಕ ൤คಡಯඝ౬ ಇತฉ

ฃಜ౲ಗಳย౵, ಒಁౙಟದ ฃಜ౲ ಃ౹ೕತ౳ಗಳย౵ ಈಛಗศ ๸ർಯ ෥ലฆ๋ಥโಗಳಲ౵ದ,

೧ೕඬಗำ ಒಳತಂഽ൤ ෮ೕഓฆ ౽ฆಗಳ ෬ว, ಮൡ౨ 1997ರ ಏඪ౳ฯ ෮ದಲඡ

ൽನಃౙ ෨ಂ೎ ಅಥ฿ ๸ದූბඝ๬ರ ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ ൤คಡ ඛಧბರൕ

(ಎರಡඡ ൟൿ౪ಪല) ಅඌඛಯಮ, 2011ರ ೦คಡ ෨ಂ೎ ൤คಡ ๸ർಯ ෥ലฆವ, 3ඡ

ಪ౳ಕರಣದ (1)ඡ ಉಪ ಪ౳ಕರಣದ කಲౙචಯ ಪฏൡಕದย౵ ඛൽბಷౣಪല๭ದ ಐൿ ಚದರ

෦ೕಟฆಗಳඝ౬ ෦ೕರದ චಲ เ๭౨ೕಣბವඝ౬ ຄಂൽฆವ ಆ෦౬ ಬ๺ ಗಳ ಮൡ౨ ಌಸಜ

๳฿ ฿ಹನಗಳ ಮൡ౨ ಹൡ౨ ಲౘ ง.ಗಳ ෍วಯඝ౬ ෦ೕคದ ෮ೕഓฆ ౽౲෕ ಗಳ ෬ว

๸ದූბඝ๬ರ, 3ඡ ಪ౳ಕರಣದ (1)ඡ ಉಪ-ಪ౳ಕರಣದ ෮ದಲඡ ಪฏൡಕದย౵ ಅಥ฿

කಲౙඡ ಪฏൡಕದย౵ ඛൽბಷౣಪല๭ದ ൤คಡಯඝ౬, (1)ඡ ಉಪ-ಪ౳ಕರಣದ ಅലಯย౵

๸ർಯ ෥ലದ ൤คಡಯ ಅವඌ෷ ෨౽౨ಯ฿ದ ತฆ฿ಯ เඌಸತಕౙൿ౪ ಮൡ౨ ಆ

൤คಡಯඝ౬ ಸದค ಅವඌ෷ ෨౽౨ಯ฿ದ ൽකಂಕൽಂದ ಒಂൿ ൟಂಗูಳಡ ๸ർಯ

෥ಡತಕౙൿ౪.

XX XX XX

7

[ූಗ-ಎ7

[3(1)ඡ ಪ౳ಕರಣ ඣೕല]

ඛ෥ბಣ ๬ಮಜ౳ ฿ಹನಗัಛಜ (಄ಂದ౳ ෮ೕഓฆ ฿ಹನಗಳ ඛ฀ತ౳ಣ

ඛಯಮಗำ, 1989ರ 2ඡ ඛಯಮದ (๭ಎ෈) ಘಡದย౵ ಪคූ๞ಸมඈ൤) ಮൡ౨

ಏฑ ಉද౳ಸฑ ಮൡ౨ ಜನชಟฆಗಳඝ౬ ಅಳವലಸมಜฆವ ฿ಹನಗಳ ಆ೧ೕವ

൤คಡಗำ

ಕ౳.

๸.

฿ಹನಗಳ ವಗბ

เඌ๯ವ ๕ಕറ฿ฆ ൤คಡ

ಎ

ຄಸ ฿ಹನಗಳ ඣೕಂದ൐ಯ ಸಮಯದย౵

฿ಹನಗಳ ෍วಯ ๕ಕറ 6

ರ๠ౣ

෈

฿ಹನโ ಈಛಗศ ඣೕಂದ൐෴ಜದ౪ฉ

ඣೕಂದ൐ಯ ൟಂಗัඛಂದ ಅದರ ಅವඌ:

ಎ ಘಡದലಯย౵ เඌ๯ವ

ත൏ბವඌ ൤คಡಯ

๕ಕറ฿ฆ

1

2 ವಷბಗัಡ ෦ೕರൽฆವย౵

93%

2

2 ವಷბಗำ ෦ೕคದ, ಆದฉ 3 ವಷბಗัಡ

෦ೕರൽฆವย౵

87%

3

3 ವಷბಗำ ෦ೕคದ, ಆದฉ 4 ವಷბಗัಡ

෦ೕರൽฆವย౵

81%

4.

4 ವಷბಗำ ෦ೕคದ, ಆದฉ 5 ವಷბಗัಡ

෦ೕರൽฆವย౵

75%

5

5 ವಷბಗำ ෦ೕคದ, ಆದฉ 6 ವಷბಗัಡ

෦ೕರൽฆವย౵

69%

6

6 ವಷბಗำ ෦ೕคದ, ಆದฉ 7 ವಷბಗัಡ

෦ೕರൽฆವย౵

64%

7

7 ವಷბಗำ ෦ೕคದ, ಆದฉ 8 ವಷბಗัಡ

෦ೕರൽฆವย౵

59%

8

8 ವಷბಗำ ෦ೕคದ, ಆದฉ 9 ವಷბಗัಡ

෦ೕರൽฆವย౵

54%

9

9 ವಷბಗำ ෦ೕคದ, ಆದฉ 10 ವಷბಗัಡ

෦ೕರൽฆವย౵

49%

10

10 ವಷბಗำ ෦ೕคದ, ಆದฉ 11 ವಷბಗัಡ

෦ೕರൽฆವย౵

45%

11

11 ವಷბಗำ ෦ೕคದ, ಆದฉ 12 ವಷბಗัಡ

෦ೕರൽฆವย౵

41%

12

12 ವಷბಗำ ෦ೕคದ, ಆದฉ 13 ವಷბಗัಡ

෦ೕರൽฆವย౵

37%

13

13 ವಷბಗำ ෦ೕคದ, ಆದฉ 14 ವಷბಗัಡ

෦ೕರൽฆವย౵

33%

8

14

14 ವಷბಗำ ෦ೕคದ, ಆದฉ 15 ವಷბಗัಡ

෦ೕರൽฆವย౵

29%

15

15 ವಷბಗำ ෦ೕคฆವย౵

25%

ഔಪ౭൐ಗำ:

1. 2010ರ ಏඪ౳ฯ 1ඡ ൽකಂಕಃౙ ෮ದฤ ൤คಡ෷ ෇౾෵ൿ౪, ಆದฉ ಅದඝ౬

๸ർಯ ෥ಡൽฆವ ฿ಹನಗಳ ๸ීಧದย౵ ಅಂಥ ൤คಡಯඝ౬, ෴โർದง

ඈಡโ ෇౾෵ದ౪ฉ, ಅದರ ಸ෬ತ฿ಜ ಅಂಥ ൽನಁౙ ෮ದฤ ೈย౨ಯย౵ದ౪ ದರಗಳย౵

๸ಗ౳๼ಸತಕౙൿ౪.

2. 2007ರ ಏඪ౳ฯ 1ඡ ൽකಂಕඈൿ ๻ಟ ඦತರದย౵ ඣೕಂದ൐෴ದ

฿ಹನಗಳ ๸ීಧದย౵ ฿ಹನ ಖคೕൽಯ ಇඨ ฿ข౺ ඝ౬ ಸย౵ಸತಕౙൿ౪.

3. ෮ೕഓฆ ฿ಹನಃౙ ๸ීඌ๭ඈ൤ ฿ಹನದ ෍ว ಎಂದฉ:-

(ಎ) ූರತದย౵ ತ෴ฃದ ฿ಹನಃౙ ๸ීಧಪಟౣಂ൤ ຂำโർದฉ ฿ಹನದ

ತ෴ರಕකಗยೕ ಅಥ฿ ലೕಲರකಗยೕ, ಕකბಟಕ ฃಜ౲ದย౵ ๸ർಯ ෥ಡ෎౽ದ

ಅಬ౽ค ๯ಂಕ, ಅඌಕರ ಅಥ฿ ಉಪಕರ, ಸರಀ ಮൡ౨ ๳ๅಗಳ ൤คಡಗำ ಇ൞౲ൽಗำ

ಇโಗಳย౵ ෴โൿ ກ೉౞ฆโඅೕ ಅದඝ౬ ๳คඈ൤ ඛೕലದ ಖคೕൽ ಇඨ ฿ข౺ ಪ౳౽ರ

฿ಹನದ ෍ว; ಮൡ౨

(෈) ಆಮൿ ෥ലಆಂಡ ෮ೕഓฆ ฿ಹನಃౙ ๸ීಧಪಟౣಂ൤ ຂำโർದฉ,

ಅൿ

ತ෴ฃದ

ಸ౩ಳವඝ౬

ಗಣචಡ

൤ಡൿಆಳ౶ඃ,

฿ಹನವඝ౬

ಆಮൿ

෥ലಆำ౶ವย౵ ಭค๭ದ ಒഖౣ ෍ว ಎಂದฉ, เඌ๭ದ ๭ೕ෥ ๯ಂಕ, ಭค๭ದ ๬ಗൕ

෇ലಡಯ ๅಚ౞ಗำ ಮൡ౨ ๭ೕ෥ ๯ಂಕಗಳ ಇมಒ෷ ಅಥ฿ ෴โඃ ಇತರ

ಇมಒ෷ ෴โർದง ກೋ౞ವค ๯ಂಕವඝ౬/ ඈಡವඝ౬ เඌ๭ದ౪ฉ, ಅโಗิ

๳คඈ൤ ಮൡ౨ ಅದರ ෬ว เඌಸมದ ಇತರ ൤คಡಗಳ ಸ๼ತ ಆಮൿ ರර౨ ಸರಀಗಳ

เವರಪഔౣಯย౵ ಅಥ฿ ಅಂಥ ಇತฉ ದ๬౨ๆ೧ನย౵ ๼ಂಬರಹ ෥ലඈ൤ ಮൡ౨ ๭ೕ෥

๯ಂಕಗಳ ಅඌඛಯಮ, 1962ರ ಅലಯย౵ ๻ಡ ಕರඛಧბರൕ ෥ಡมದ, ෮ೕഓฆ

฿ಹನದ ෰ಲ౲.

XX XX XX

ූಗ-ಎ8

[3(1)ඡ ಪ౳ಕರಣ ඣೕല]

ฃಜ౲ದ ຄರಡ ඣೕಂದ൐෴ಜฆವ ฿ಹನಗಳඝ౬ ಮൡ౨ ෮ೕഓฆ ฿ಹನಗಳ

ಅඌඛಯಮ, 1988 (1988ರ ಄ಂದ౳ ಅඌඛಯಮ, 59) ರ 88ඡ ಪ౳ಕರಣದ (9)ඡ ಉಪ ಪ౳ಕರಣದ

෬ฉಡ ඛೕಡมದ ಪ෦ბಟౣඝ౬ ຄಂൽฆವโಗಳඝ౬ ຄರൡಪല๭ದ ෮ೕഓฆ

౽౲්ಗัಡ ත൏ბವඌ ൤คಡ.

ಕ౳.

๸.

฿ಹನಗಳ ವಗბ

෍ว 10 ಲౘ งඩ෵ಗಳඝ౬

෦ೕคฆವ ಆದฉ 15 ಲౘ

งඩ෵ಗಳඝ౬ ෦ೕರൽฆವ

฿ಹನಗัಡ

෍ว 15 ಲౘ

งඩ෵ಗಳඝ౬

෦ೕคฆವ

฿ಹನಗัಡ

ಎ.

ຄಸ ฿ಹನಗಳ ඣೕಂದ൐ಯ

ಸಮಯದย౵

฿ಹನಗಳ ෍วಯ 9%

฿ಹನಗಳ ෍วಯ 15%

෈.

฿ಹನโ ಈಛಗศ ඣೕಂದ൐෴ಜದ౪ฉ,

ඣೕಂದ൐ಯ ൟಂಗัඛಂದ ಅದರ

ಅವඌ෷:

ಎ ಘಡದലಯย౵ เඌ๯ವ ಆ೧ೕವ

൤คಡಯ ๕ಕറ฿ฆ

ಎ ಘಡದലಯย౵

เඌ๯ವ ಆ೧ೕವ

൤คಡಯ ๕ಕറ฿ฆ

1.

2 ವಷბಗัಡ ෦ೕರൽฆವย౵

93%

93%

9

2.

2 ವಷბಗำ ෦ೕคದ, ಆದฉ 3 ವಷბಗัಡ

෦ೕರൽฆವย౵

87%

87%

3.

3 ವಷბಗำ ෦ೕคದ, ಆದฉ 4 ವಷბಗัಡ

෦ೕರൽฆವย౵

81%

81%

4.

4 ವಷბಗำ ෦ೕคದ, ಆದฉ 5 ವಷბಗัಡ

෦ೕರൽฆವย౵

75%

75%

5.

5 ವಷბಗำ ෦ೕคದ, ಆದฉ 6 ವಷბಗัಡ

෦ೕರൽฆವย౵

69%

69%

6.

6 ವಷბಗำ ෦ೕคದ, ಆದฉ 7 ವಷბಗัಡ

෦ೕರൽฆವย౵

64%

64%

7.

7 ವಷბಗำ ෦ೕคದ, ಆದฉ 8 ವಷბಗัಡ

෦ೕರൽฆವย౵

59%

59%

8.

8 ವಷბಗำ ෦ೕคದ, ಆದฉ 9 ವಷბಗัಡ

෦ೕರൽฆವย౵

54%

54%

9.

9 ವಷბಗำ ෦ೕคದ, ಆದฉ 10 ವಷბಗัಡ

෦ೕರൽฆವย౵

49%

49%

10.

10 ವಷბಗำ ෦ೕคದ, ಆದฉ 11 ವಷბಗัಡ

෦ೕರൽฆವย౵

45%

45%

11.

11 ವಷბಗำ ෦ೕคದ, ಆದฉ 12 ವಷბಗัಡ

෦ೕರൽฆವย౵

41%

41%

12

12 ವಷბಗำ ෦ೕคದ, ಆದฉ 13 ವಷბಗัಡ

෦ೕರൽฆವย౵

37%

37%

13.

13 ವಷბಗำ ෦ೕคದ, ಆದฉ 14 ವಷბಗัಡ

෦ೕರൽฆವย౵

33%

33%

14.

14 ವಷბಗำ ෦ೕคದ, ಆದฉ 15 ವಷბಗัಡ

෦ೕರൽฆವย౵

29%

29%

15.

15 ವಷბಗำ ෦ೕคฆವย౵

25%

25%

XX XX XX

“ූಗ ๭ 7

(7 (3)ඡ ಪ౳ಕರಣವඝ౬ ඣೕല)

10 ಲౘ งඩ෵ಗัಡ ෦ೕคದ ෍วಯ ෮ೕഓฆ ౽౲෕ ಗัಡ ಮฆඩವൟ

ಆೕಷౣಕ

ಕ౳ಮ

๸ಒ౲

ඣೕಂದ൐ಯ ತฆ฿ಯ ฿ಹನಗಳ ಸ౩ะಂತರ

ಅಥ฿ ฿ಹನ ඣೕಂದ൐ ರർ౪ಜದ౪ฉ.

ಮฆඩವൟ

෥ಡ෎౽ದ

๸ർಯ ෥ലದ

ಆ೧ೕವ ൤คಡಯ

๕ಕറ฿ฆ

1.

ಒಂൿ ವಷბඅಳಡ

93%

2.

1 ವಷბದ ತฆ฿ಯ ಆದฉ 2 ವಷბಗูಳಡ

87%

3.

2 ವಷბದ ತฆ฿ಯ ಆದฉ 3 ವಷბಗูಳಡ

81%

10

4.

3 ವಷბದ ತฆ฿ಯ ಆದฉ 4 ವಷბಗูಳಡ

75%

5.

4 ವಷბದ ತฆ฿ಯ ಆದฉ 5 ವಷბಗูಳಡ

69%

6.

5 ವಷბದ ತฆ฿ಯ ಆದฉ 6 ವಷბಗูಳಡ

64%

7.

6 ವಷბದ ತฆ฿ಯ ಆದฉ 7 ವಷბಗูಳಡ

59%

8.

7 ವಷბದ ತฆ฿ಯ ಆದฉ 8 ವಷბಗูಳಡ

54%

9.

8 ವಷბದ ತฆ฿ಯ ಆದฉ 9 ವಷბಗูಳಡ

49%

10.

9 ವಷბದ ತฆ฿ಯ ಆದฉ 10 ವಷბಗูಳಡ

45%

11.

10 ವಷბದ ತฆ฿ಯ ಆದฉ 11 ವಷბಗูಳಡ

41%

12.

11 ವಷბದ ತฆ฿ಯ ಆದฉ 12 ವಷბಗูಳಡ

37%

13.

12 ವಷბದ ತฆ฿ಯ ಆದฉ 13 ವಷბಗูಳಡ

33%

14.

13 ವಷბದ ತฆ฿ಯ ಆದฉ 14 ವಷბಗูಳಡ

29%

15.

14 ವಷბದ ತฆ฿ಯ ಆದฉ 15 ವಷბಗูಳಡ

25%

16.

15 ವಷბಗಳ ತฆ฿ಯ

ಏඞ ಇಲ౵

11

KARNATAKA LEGISLATIVE ASSEMBLY

SIXTEENTH LEGISLATIVE ASSEMBLY

SIXTH SESSION

THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT)

BILL, 2025

(LA Bill No. 20 of 2025)

A Bill further to amend the Karnataka Motor Vehicles Taxation Act, 1957.

Whereas it is expedient further to amend the Karnataka Motor Vehicles

Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purpose 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 Motor Vehicles Taxation (Amendment) Act, 2025.

(2) It shall come into force from such date as the State Government may, by

notification in the official Gazette, appoint.

2. Amendment of section 3.- In section 3 of the Karnataka Motor Vehicles

Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as the

Principal Act), in sub-section (1), in the fifth proviso, in clause (d), the words “the

cost of which exceeds rupees ten Lakhs” shall be omitted.

3. Amendment of section 4.- In section 4 of the Principal Act, in sub-section

(1), in the fifth proviso, the words “the cost of which exceeds rupees ten Lakhs”

shall be omitted.

4. Amendment of the Schedule.- In the schedule of the Principal Act,-

(i) for PART A7 except Notes, the following shall be substituted, namely:-

12

“PART A7

(see section 3(1))

Lifetime Tax for Construction Equipment Vehicles (As defined under clause

(cab) of rule 2 of the Central Motor Vehicle Rules, 1989) and vehicles fitted

with Air Compressor and Generators

Sl No

Class of vehicles

Percentage of Tax Levied

on Construction

Equipment Vehicles

A

At the time of Registration of New Vehicles

8 percent of cost of the

vehicle

B

If the vehicle is already registered and its

age from the month of Registration is:

Percentage of the Life Time

Tax levied under Clause A

1

Not more than 2 years

93%

2

More than 2 Years but not more than 3

Years

87%

3

More than 3 Years but not more than 4

Years

81%

4

More than 4 Years but not more than 5

Years

75%

5

More than 5 Years but not more than 6

Years

69%

6

More than 6 Years but not more than 7

Years

64%

7

More than 7 Years but not more than 8

Years

59%

8

More than 8 Years but not more than 9

Years

54%

9

More than 9 Years but not more than 10

Years

49%

10 ^{More than 10 Years but not more than 11}

Years

45%

11 ^{More than 11 Years but not more than 12}

Years

41%

12 ^{More than 12 Years but not more than 13}

Years

37%

13 ^{More than 13 Years but not more than 14}

Years

33%

14 ^{More than 14 Years but not more than 15}

Years

29%

15 More than 15 years

25%

”

13

(ii) for Part A8 of the Principal Act, the following shall be substituted,

namely:-

“PART A8

(see section 3(1))

Life time Tax for Motor Cabs other than those registered out-side the State

and covered with the permit issued under sub-section (9) of section 88 of

the Motor Vehicle Act, 1988 (Central Act 59 of 1988).

Sl

No

Class of vehicles

Cost of the

vehicle which

exceeds Rs. 10

Lakhs

Cost of the vehicle

which exceeds Rs.

10 Lakhs but does

not exceeding Rs.

15 Lakhs

Cost of the

vehicle which

exceeds Rs. 15

Lakhs

Motor Cabs

which run on

Electricity

having cost of

the vehicle

which exceed

Rs. 25 Lakhs

A At the time of

Registration of

New Vehicles

5 % of the cost

of the vehicle

9% of the cost

of the vehicle

15% of the

cost of the

vehicle

10% of the

cost of the

vehicle

B If the vehicle is

already registered

and its age from

the month of

Registration is:

Percentage of

the Life Time

Tax levied

under Clause A

Percentage of

the Life Time

Tax levied

under Clause A

Percentage

of the Life

Time

Tax levied

under

Clause A

Percentage

of the Life

Time

Tax levied

under

Clause A

1 ^{Not more than 2}

years

93%

93%

93%

93%

2

More than 2

Years but not

more than 3

Years

87%

87%

87%

87%

3

More than 3

Years but not

more than 4

Years

81%

81%

81%

81%

4

More than 4

Years but not

more than 5

Years

75%

75%

75%

75%

5

More than 5

Years but not

more than 6

Years

69%

69%

69%

69%

6

More than 6

Years but not

more than 7

Years

64%

64%

64%

64%

14

7

More than 7

Years but not

more than 8

Years

59%

59%

59%

59%

8

More than 8

Years but not

more than 9

Years

54%

54%

54%

54%

9

More than 9

Years but not

more than 10

Years

49%

49%

49%

49%

10

More than 10

Years but not

more than 11

Years

45%

45%

45%

45%

11

More than 11

Years but not

more than 12

Years

41%

41%

41%

41%

12

More than 12

Years but not

more than 13

Years

37%

37%

37%

37%

13

More than 13

Years but not

more than 14

Years

33%

33%

33%

33%

14

More than 14

Years but not

more than 15

Years

29%

29%

29%

29%

15 ^{More than 15}

years

25%

25%

25%

25%

”

(iii) for Part C7 of the Principal Act, the following shall be substituted,

namely:-

"PART C7

(see section 7(3))

Refund Table for Motor Cab

Sl. No. If after the registration removal of

vehicles or cancellation of Registration

of vehicle taken place.

Percentage of Life

Time Tax paid to be

refunded

1

Within a year

93%

2

After 1 year but within 2 years

87%

3

After 2 year but within 3 years

81%

15

4

After 3 year but within 4 years

75%

5

After 4 year but within 5 years

69%

6

After 5 year but within 6 years

64%

7

After 6 year but within 7 years

59%

8

After 7 year but within 8 years

54%

9

After 8 year but within 9 years

49%

10

After 9 year but within 10 years

45%

11

After 10 year but within 11 years

41%

12

After 11 year but within 12 years

37%

13

After 12 year but within 13 years

33%

14

After 13 year but within 14 years

29%

15

After 14 year but within 15 years

25%

16

After 15 years

Nil

”

5. Power to remove difficulty.- (1) If any difficulty arises in giving effect to

the provisions of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2025

the State Government may, by order published in the Official Gazette, make such

provisions as may appear to it be necessary or expedient for the purposes removing

difficulty:

Provided that, no such order shall be made after the expiry of a period of two

years from the date of commencement of the Karnataka Motor Vehicles Taxation

(Amendment) Act, 2025.

(2) Every order made under sub-section (1) shall, as soon as after it is made,

be laid before the State Legislature.

STATEMENT OF OBJECTS AND REASONS

It is considered necessary further to amend the Karnataka Motor Vehicle

Taxation Act, 1957 (Karnataka Act No 35 of 1957) to give effect to make collection

of tax effectively and to reduce the tax payment defaulters for the ex-chequer and

certain other consequential amendments are also made.

Hence, the Bill.

16

FINANCIAL MEMORANDUM

There is no financial expenditure for this proposal.

However, it is expected to collect rupees 112.51 crores from the proposed

legislative measure from 15,228 motor cab vehicles (which does not exceed ten

lakhs), 650 motor cabs (which runs on electricity) whose cost of the vehicles exceed

Rs. 25 Lakhs and 4489 construction equipment vehicles expected to register in the

year 2025-26.

RAMALINGA REDDY

Minister for Transport

and Muzrai

M.K. VISHALAKSHI

Secretary

Karnataka Legislative Assembly

ANNEXURE

Extract of the Karnataka Motor Vehicle Taxation Act, 1957

(Karnataka Act No. 35 of 1957)

XXX

XXX

XXX

3. Levy of tax.- (1) A tax at the rates specified in Part A of the Schedule shall

be levied on all motor vehicles suitable for use on roads :

XXX

XXX

XXX

(d) in the case of Motor Cabs the cost of which exceeds Rupees ten lakhs

other than those registered outside the State and covered with a permit issued

under subsection (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59

of 1988)] 3 tax shall be levied at the rates specified in Part-A8 of the schedule.

XXX

XXX

XXX

4. Payment of tax.- (1) The tax levied under section 3 shall be paid in

advance by the registered owner or person having possession or control of the

motor vehicle, for a quarter, half-year or year, at his choice, within a month from

the commencement of such quarter, half-year, or year as the case may be:

XXX

XXX

XXX

17

Provided also that in case of three wheelers including auto rickshaws used

for transportation of goods not exceeding 1500 kgs. in weight laden and vehicles

permitted to carry three passengers (excluding driver) either for hire or reward or

not, motor cycle (including motor scooter and cycle with attachment for propelling

the same by mechanical power) and motor cars including jeeps, (other than those

owned by the Central Government Employees, Defence personnel or employees of

public sector undertakings owned by Government of India including nationalised

banks which are brought with them to the State of Karnataka on transfer for which

lifetime tax, or tax quarterly or annually, as the case may be, has already been paid

in other states or Union territories, omni buses and private service vehicles having

floor area not exceeding five square meters and motor cabs the cost of which

exceeds Rupees ten lakhs specified in the fourth proviso to subsection (1) of section

3 in respect of which tax is already paid prior to the first day of April, 1997 or prior

to the date of commencement of the Karnataka Motor Vehicles Taxation (Second

Amendment) Act, 2011 as the case may be, the tax specified in the first proviso or

in the fourth proviso to sub-section (1) of section 3 as the case may be shall be

levied after the expiry of the period for which tax is paid under sub-section (1) and

the tax shall be paid within one month from the date of expiry of the said period.

XXX

XXX

XXX

“Part A7

See Section 3(1)

Lifetime Tax for Construction Equipment Vehicles (As defined under clause (cab) of

rule 2 of the Central Motor Vehicle Rules, 1989) and vehicles fitted with

Air Compressor and Generators

Sl No

Class of vehicles

Percentage of Tax Levied

on

A

At the time of Registration of New Vehicles

6 percent of the cost of the

vehicle

B

If the vehicle is already registered and its

age from the month of Registration is:

Percentage of the Life Time

Tax levied under Clause A

1

Not more than 2 years

93%

2

More than 2 Years but not more than 3

Years

87%

3

More than 3 Years but not more than 4

Years

81%

18

4

More than 4 Years but not more than 5

Years

75%

5

More than 5 Years but not more than 6

Years

69%

6

More than 6 Years but not more than 7

Years

64%

7

More than 7 Years but not more than 8

Years

59%

8

More than 8 Years but not more than 9

Years

54%

9

More than 9 Years but not more than 10

Years

49%

10 ^{More than 10 Years but not more than 11}

Years

45%

11 ^{More than 11 Years but not more than 12}

Years

41%

12 ^{More than 12 Years but not more than 13}

Years

37%

13 ^{More than 13 Years but not more than 14}

Years

33%

14 ^{More than 14 Years but not more than 15}

Years

29%

15 More than 15 years

25%

Notes

1. In respect of vehicles for which tax was due prior to the 1st day of April, 2010,

but has not been paid, such tax shall be collected at the rates prevailing prior to such day

along with the penalty due, if any.

2. Purchase Invoice shall be produced in respect of vehicles which are registered

on or after 1st day of April 2007.

3. Cost of the vehicle in relation to a motor vehicle means –

(a) In respect of a vehicle manufactured in India, cost of the vehicle as per the

purchase invoice issued either by the manufacturer or by the dealer of the vehicle including

the excise duty, surcharge or cess, Goods and Services Tax etc., as payable in the State of

Karnataka 5 [whichever is higher ; and

(b) In respect of an imported motor vehicle, irrespective of its place of manufacture,

the total cost incurred in importing the vehicle, that is to say, the value of the motor vehicle

as endorsed in the Bill of Entry or such other document and assessed as such under the

Customs Act. 1962, together with the Customs Duty levied, freight charges incurred and

other taxes levied thereupon including additional duty/penalty levied if any, by the

Customs Department or any other Department.

19

“PART A8

(see section 3(1))

Lifetime Tax for Motor Cabs other than those registered out- side the State and

covered with the permit issued under sub-section (9) of Section 88 of the Motor

Vehicle Act 1988(Central Act 59 of 1988).

Sl

No

Class of vehicles

Cost of the vehicle

which exceeds Rs. 10

Lakhs but does not

exceeding Rs. 15

Lakhs

Cost of the vehicle

which exceeds Rs.

15 Lakhs

A At the time of Registration of

New Vehicles

9% of the cost of the

vehicle

15% of the cost of

the vehicle

B If the vehicle is already

registered and its age from the

month of Registration is:

Percentage of the Life

Time Tax levied under

Clause A

Percentage of the

Life Time

Tax levied under

Clause A

1 Not more than 2 years

93%

93%

2 ^{More than 2 Years but not more}

than 3 Years

87%

87%

3 ^{More than 3 Years but not more}

than 4 Years

81%

81%

4 ^{More than 4 Years but not more}

than 5 Years

75%

75%

5 ^{More than 5 Years but not more}

than 6 Years

69%

69%

6 ^{More than 6 Years but not more}

than 7 Years

64%

64%

7 ^{More than 7 Years but not more}

than 8 Years

59%

59%

8 ^{More than 8 Years but not more}

than 9 Years

54%

54%

9 ^{More than 9 Years but not more}

than 10 Years

49%

49%

10 ^{More than 10 Years but not}

more than 11 Years

45%

45%

11 ^{More than 11 Years but not}

more than 12 Years

41%

41%

12 ^{More than 12 Years but not}

more than 13 Years

37%

37%

13 ^{More than 13 Years but not}

more than 14 Years

33%

33%

14 ^{More than 14 Years but not}

more than 15 Years

29%

29%

15 More than 15 years

25%

25%

XXX

XXX

XXX

20

"PART C7

(see section 7(3))

Refund Table for Motor Cab cost of which exceeds Rs 10 Lakhs

Sl. No.

If after the registration removal of

vehicles or cancellation of Registration

of vehicle taken place.

Percentage of Life Time

Tax paid to be refunded

1

Within a year

93%

2

After 1 year but within 2 years

87%

3

After 2 year but within 3 years

81%

4

After 3 year but within 4 years

75%

5

After 4 year but within 5 years

69%

6

After 5 year but within 6 years

64%

7

After 6 year but within 7 years

59%

8

After 7 year but within 8 years

54%

9

After 8 year but within 9 years

49%

10

After 9 year but within 10 years

45%

11

After 10 year but within 11 years

41%

12

After 11 year but within 12 years

37%

13

After 12 year but within 13 years

33%

14

After 13 year but within 14 years

29%

15

After 14 year but within 15 years

25%

16

After 15 years

Nil

XXX

XXX

XXX

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Date: 2025.03.21 18:03:42 +05'30'