(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
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ºÀ¢£ÁgÀ£Éà «zsÁ£À¸À¨sÉ
MA¨sÀvÀÛ£Éà C¢üªÉñÀ£À
(ªÀÄÄAzÀĪÀgÉzÀ G¥ÀªÉñÀ£À)
ಕකბಟಕ ෨ඛ౺ඩยഔಗಳ ಮൡ౨ ಃಲโ ಇತರ ౽ඞඝ (ൟൿ౪ಪല) เඒಯಕ,
2026
(2026gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-05)
ಕකბಟಕ ෨ඛ౺ඩยഔಗಳ ಅඌඛಯಮ, 1964 ಮൡ౨ ಕකბಟಕ ನಗರඩยಃಗಳ
ಅඌඛಯಮ, 1976ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല ಡฤ ಒಂൿ เඒಯಕ.
ಇย ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ ಕකბಟಕ ෨ඛ౺ඩยഔಗಳ
ಅඌඛಯಮ, 1964 (1964ರ ಕකბಟಕ ಅඌඛಯಮ 22) ಮൡ౨ ಕකბಟಕ ನಗರ ඩยಃಗಳ
ಅඌඛಯಮ, 1976 (1977ರ ಕකბಟಕ ಅඌඛಯಮ 14)ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല ഴโൿ
ಕ౨฿ಜฆโದคಂದ:
ಇൿ ූರತ ಗಣฃಜದ ಎಪ౭౨ೕಳඡ ವಷბದย ಕකბಟಕ ฃಜ เඋನ
ಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย, ಎಂದฉ:-
1. ౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ
෨ඛ౺ඩยഔಗಳ ಮൡ౨ ಃಲโ ಇತರ ౽ඞඝ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2026 ಎಂൿ
ಕฉಯತಕౙൿ౪.
(2) ಇൿ ಈ ಁಡศ ೦คಡ ಬರತಕౙൿ౪.
2. 1964ರ ಕකბಟಕ ಅඌඛಯಮ 22ರ ൟൿ౪ಪല.- ಕකბಟಕ ෨ඛ౺ඩยഔಗಳ
ಅඌඛಯಮ, 1964 (1964ರ ಕකბಟಕ ಅඌඛಯಮ 22)ರย,-
(1) 94ඡ ಪಕರಣದย,-
(i) ಉಪಪಕರಣ (1)ರ ಘಡ ()ರยನ ಉಪಘಡ(xiii) ಮൡ౨ ಅದಃౙ
ීඌದ ನ෩ൿಗಳඝ౬ ഖౣಡತಕౙൿ౪; ಮൡ౨
(ii) ಉಪಪಕರಣ (1)ಯඝ౬ ഖౣಡತಕౙൿ౪.
(2) 132ඡ ಪಕರಣದ ತฆ฿ಯ, ಈ ෨ಂൽನದඝ౬ คಸತಕౙൿ౪ ಎಂದฉ:-
¨sÁUÀ – 4ಎ
Part – IVA
, 13
, 2026
, 22
)
BENGALURU, FRIDAY, 13, MARCH, 2026 (PHALGUNA, 22, SHAKAVARSHA, 1947)
. 207
No. 207
2
“132ಎ. ೦ฃൟನ ෬ว ๑ಲౙ.- ෴โඃ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ
ಅಥ฿ ರಚචಯ ෬ว ಅಥ฿ ෬มಗದย ෴โඃ ೦ฃತඝ౬ ಇഔౣฆವ,
ಪದ๏ბವ, ಅಳವലವ ಅಥ฿ ಉัಆಂലฆವ ಅಥ฿ ෴โඃ คೕൟಯมಗย
෴โඃ ವბಜඛಕ ಇಲๆ ಌಸಜ ಸ౩ಳದมಗย ವბಜඛಕರ ඁౣಡ ೕำ๋
෴โඃ ೦ฃತඝ౬ ಪದ๏ბವ ಪൟಬ౯ ವ౾౨, ಡ ಇഔౣฆವ, ಪದ๏ბದ,
ಅಳವലದ, ಉัಆಂലฆವ ಅಥ฿ ವბಜඛಕ ඁౣಡ ೕำ๋ ಪದ๏ბฆವ
ಪൟಂൿ ೦ฃൟನ ෬ว, පರ ඩยಃ(municipal council) ඛಣბಯದ ෩ಲಕ
ඛಧბคಸಬർඈ วಕౙ ౾ඈಥ ದರಗಳย ಮൡ౨ ಅಂಥ เඋನದย ಟ ಅಂಥ
เකൟಗัತಳಪഖౣ คಡಯඝ౬ ඩವൟ ಡತಕౙൿ౪:
ಪฏൡ, ಆ ದರಗำ ෴฿ಗล ಈ ಀคൡ ಸ౽ბರโ เඌದ ಗคಷ ಮൡ౨ ಕඛಷ
෦ൟಗัಡ ಒಳಪഔౣರತಕౙൿ౪:
ಮൢ౨ ಪฏൡ,-
(ಎ) ವბಜඛಕ ಸොಯ ಅಥ฿ ෨ඛ౺ඩยഔಗಳ; ಅಥ฿
() ෴โඃ ๎ಸකತಕ ౩ಯ ೋකವൕಯ; ಅಥ฿
() ಅಂಥ ೋකವൕಡ ීඌඈ ಉ෬ൿ฿คಃಯ,
- ෴โඃ ೦ฃൡ ಅಥ฿ ඣೕഔೕನ ෬ว ಈ ಪಕರಣದല ෴โඃ
คಡಯඝ౬ เඌಸತಕౙದ౪ಲ:
ಅಲං ಪฏൡ ಸ౽ბರโ ಅඝ෮ೕൽඈ ಮൡ౨ ಅඌತ ඛಯಮಗಳല
೦ฃൡ ๑ಲౙൽಂದ ಅಂಥ ಇತರ เකൟಗಳඝ౬ ඛೕಡಬൿ.”
(3) ಪಕರಣ 133ರ ಬದมಜ, ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“133. පರ ඩยಃಯ ยತ ಅඝಮൟಲದ ೦ฃൡಗಳ ඛಧ.- (1) 132ಎ
ಪಕರಣದല ๑ಲౙ เඌโದඝ౬ පರ ඩยಃ ඛಧბคದ ತฆ฿ಯ පರ ඩยಃಯ
ยತ ಅඝಮൟ ಇಲං පರ ಪඃಶඅಳಜನ ෴โඃ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ,
೦ฃൡ ಫಲಕಗಳ ಅಥ฿ ರಚචಯ ෬ว ಅಥ฿ ಅದರ ෬มಗದย ෴โඃ
೦ฃತඝ౬
ಇಡತಕౙದ౪ಲ,
ಪದ๏ბಸತಕౙದ౪ಲ,
ಅಳವലಸತಕౙದ౪ಲ
ಅಥ฿
ಉัಆಳತಕౙದ౪ಲ
ಅಥ฿
෴โඃ
ಸ౩ಳದย
෴โඃ
คೕൟಯวೕ
ಆಗย
ಪದ๏ბಸತಕౙದ౪ಲ.
(2) පರ ඩยಃ,-
(i)
පರ
ඩยಃ
ರದ
෴โඃ
ಉಪเඌಯඝ౬
೦ฃൡ
ಉಲಂಫದฉ; ಅಥ฿
(ii) ೦ฃൟಡ ීඌඈ ๑ಲౙ ෴โർದง ౾ ಇൿ౪ ಅದඝ౬
ඩವൟ ലಲൽದ౪ฉ,
- ಅಂಥ ಅඝಮൟಯඝ౬ ඛೕಡತಕౙದ౪ಲ.
(3)
ಉಪಪಕರಣ
(2)ರ
ಉಪීಧಗัತಳಪഖౣ,
೦ฃൡ
๑ಲౙಃౙ
ຄൕ෴ಗಬർದ ೦ฃൟನ ದಭბದย, පರ ඩยಃ, ෴ವ ಅವඌಡ ๑ಲౙ
ඩವൟ ීಧಪഔౣංೕ ಆ ಅವඌಡ ಅඝಮൟಯඝ౬ ඛೕಡತಕౙൿ౪.”
3
(4) ಪಕರಣ 136ರ ಬದมಜ, ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“136. ಅನඌಂತ ೦ฃತඝ౬ ಡൿಀโൿ ಮൡ౨ ಃಡเಀโൿ.-
ಪಕರಣ 133ರ ಉಪීಧಗัಡ ತൽ౷ฆದ౫฿ಜ ಅಥ฿ ෴โඃ ಅವඌಡ ೦ฃತඝ౬
ಇಡฤ, ಪದ๏ბಸฤ ಅಳವലಸฤ ಅಥ฿ ಉัಆಳฤ ඛೕಡมದ ยತ ಅඝಮൟ
෨౽౨ಯ฿ದ ಅಥ฿ ಅඞ೧ბತ฿ದ ತฆ฿ಯ, ෴โඃ ೦ฃತඝ౬ ಇಟౣฉ,
ಪದ๏ბದฉ,
ಅಳವലದฉ
ಅಥ฿
ಉัಆಂಡฉ,
පರ
ಆಕ౨
ಅಥ฿
෨ಌඌ౽ค, ยತ ඣೕഔೕನ ෩ಲಕ, ෴ವ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ,
೦ฃൡ
ಫಲಕದ
ಅಥ฿
ರಚචಯ
෬ว
ಅಥ฿
෬มಗದย
ಅದඝ౬
ಇಡมಜංೕ,
ಪದ๏ბಸมಜංೕ,
ಅಳವലಸมಜංೕ
ಅಥ฿
ಉัಆಳมಜංೕ ಆ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ, ೦ฃൡ ಫಲಕದ ಅಥ฿
ರಚචಯ
ยೕಕನඝ౬
ಅಥ฿
ಅඌෟೕಗർರನඝ౬
ಅಂಥ
೦ฃತඝ౬
ಡൿಀ๋ ಅಥ฿ ಃಡเಀ๋ ಅಗತಪലಸಬൿ ಅಥ฿ ෴โඃ ಕಟౣಡ,
ේ෦ ಅಥ฿ ಸ౷ತ౨ඝ౬ ಪๆ๏ಸಬൿ ಮൡ౨ ೦ฃತඝ౬ ಡൿ౾ಸಬൿ:
ಪฏൡ, ಅඌಂತ ಅಥ฿ ಅನඌಂತ ೦ฃൡ ๑ಲౙ ಮൡ౨/ಅಥ฿ ඈಡವඝ౬
ඩವൟಸฤ ຄൕ෴ಜ
ವ ೦ฃൟನ ದಭბದย, ಆದฉ ಅದඝ౬ ඩವൟಸฤ
เಬ฿ದฉ, ಆತඝ ๑ಲౙ ಮൡ౨/ಅಥ฿ ඈಡದ ೯ಡ ೦ฃൡ ๑ಲౙ ಅಥ฿
ඈಡโ ౾෴ದ ൽකಂಕൽಂದ ಅದඝ౬ ඩವൟವ ൽකಂಕದವฉಡ วಕౙಕมඈ
฿ბಕ฿ಜ ๕ಕറ ಹൽචಂಟರౣ ಬല ದರದย ඩವൟಸฤ ຄൕಛರකಜರತಕౙൿ౪.
ಮൢ౨ ಪฏൡ, ඛಯಮಗಳย ඛಯ෦ಸಬർඈ ෴โඃ ಅನඌಂತ
೦ฃൡ, ඈಡ ಮൡ౨ ೩มචಯඝ౬ ಸಹ ඩವൟಸฤ ຄൕ෴ಜರತಕౙൿ౪. ಸದค
ඈಡ ಅಥ฿ ೩มචಯ ඩವൟ ಅನඌಂತ ೦ฃತඝ౬ ෨ಂൿವฉಸฤ
ಹಀౙಳർ౪ಜರತಕౙದ౪ಲ
ಟ
ಅದඝ౬
౾౹ಪ฿ಜ
ಡൿಕತಕౙൿ౪
ಅಥ฿
ಃಡเಕತಕౙൿ౪.
ಅಲඃ
ಪฏൡ,
ಅನඌಂತ
೦ฃൡಗำ
ಅಥ฿
ಪದಶბನಗಳ
෬ยನ
೩มචಯඝ౬ ඛಯ෦ಸಬർඈಥ เඋನದย ಸ౩ಳದวೕ ವฤಡಬൿ.
ಅಲඃ ಪฏൡ, ಈ ಅඌඛಯಮದലಯย ಸ౷ൡ౨ คಡಯ ౾ಛಜ ౽ರಣ಄ั
ඣೕഔೕಸඝ౬, ತಛං ඣೕഔಸඝ౬ ඛೕಡฤ ಮൡ౨ ವฤ ಡฤ ಉಪීඌಸมದ
เඋನದ ಪ౽ರ, ಯ൶ೕತ ವ൞ಸಗูಂൽಡ ඛಯ෦ಸมದ ೦ฃൡ ๑ಲౙಗಳ
ಅඝರ฿ಜ ෴โඃ ౾ಗಳඝ౬ ඛಧბคಸಬൿ ಟ ಅದರ ෬ว ತಛං ಮൡ౨
౽ರಣ ಄ั ඣೕഔೕಸඝ౬ ඛೕಡಬൿ ಮൡ౨ ವมൟಗಳඝ౬ ಡಬൿ.
ಅಲඃ ಪฏൡ, ಅನඌಂತ ೦ฃൡಗัಛಜ ಅದರ ಡൿಀเಃಯ ๅಚವඝ౬,
ಇತರ ಉಪීಧಗูಂൽಡ, ಅನඌಂತ ೦ฃൡ ಮಜಗಳඝ౬ ವಶಪലಆำವ ಮൡ౨
ฃಟ ഴವ ෩ಲಕ ಅಥ฿ ಸ౷ൡ౨ คಡಯ ౾ಗಳඝ౬ ವฤ ಡฤ
ಉಪීඌಸมದ เඋನದย ವฤಡಬൿ.”
(5) ಪಕರಣ 142ರย ಉಪಪಕರಣ (1)ರยನ () ಘಡದยฆವ ෮ದಲඡ
ಪฏൡಕದ (iv)ඡ ನ෩ದඝ౬ ഖౣಡತಕౙൿ౪.
4
(6) ಪಕರಣ 324ರย ಉಪಪಕರಣ (1)ರยನ (ಎෆ ಎෆ ) ಘಡದ ಬದยಡ ಈ
෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“(ಎෆ ಎෆ) ෴ವ ಷರൡ౨ಗಳ ෬ว ಅಥ฿ ಅโಗัತಳಪഖౣ ෴โඃ ේ෦,
ಕಟౣಡ ಅಥ฿ ರಚචಯ ෬ม౯ಗದย ಅಥ฿ ෴โඃ ฿ಹನದ ෬ว ಅಥ฿ ಒಳಡ ಈ
ಅඌඛಯಮದ ෬ฉಡ คಡಡ ಞค෴ಞವ ෴โඃ ೦ೕฃತඝ౬ ಇಡฤ, ಪದ๏ბಸฤ,
ಅಳವലಆಳฤ
ಅಥ฿
ಉัಆಳฤ
ಅಥ฿
ಇತರ
෴โඃ
คೕൟಯย
ಪದ๏ბโದ౽ౙಜ
ಅඝಮൟಯඝ౬
ඛೕಡಬඅೕ,
ನเೕಕคಸಬඅೕ,
ඛฃಕคಸಬඅೕ, ಅನൡ౨ತัಸಬඅೕ ಅಥ฿ ಂಡൿಆಳಬඅೕ ಆ
ಷರൡ౨ಗำ ඛಯ෦โದ౽ౙಜ;“
(7) ಅඝ VII ಮൡ౨ ಅದಃౙ ීඌದ ನ෩ൿಗಳඝ౬ ഖౣಡತಕౙൿ౪.
3. 1977ರ ಕකბಟಕ ಅඌඛಯಮ 14ರ ൟൿ౪ಪല.- ಕකბಟಕ ನಗರ ඩยಃಗಳ
ಅඌඛಯಮ, 1976 (1977ರ ಕකბಟಕ ಅඌඛಯಮ 14)ರย,-
(1) ಪಕರಣ 103ರ ಘಡ ()ರยನ (vi)ඡ ಉಪ-ಘಡವඝ౬ ഖౣಡತಕౙൿ౪.
(2)ಪಕರಣ 134ರ ಬದมಜ, ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“134 ೦ฃൟನ ෬ว ๑ಲౙ.- ෴โඃ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ ಅಥ฿
ರಚචಯ ෬ว ಅಥ฿ ෬มಗದย ෴โඃ ೦ฃತඝ౬ ಇഔౣฆವ, ಪದ๏ბವ,
ಅಳವലವ ಅಥ฿ ಉัಆಂലฆವ ಅಥ฿ ෴โඃ คೕൟಯมಗย ෴โඃ
ವბಜඛಕ ಇಲๆ ಌಸಜ ಸ౩ಳದมಗย ವბಜඛಕರ ඁౣಡ ೕำ๋ ෴โඃ
೦ฃತඝ౬ ಪದ๏ბವ ಪൟಬ౯ ವ౾౨, ಡ ಇഔౣฆವ, ಪದ๏ბದ, ಅಳವലದ,
ಉัಆಂലฆವ ಅಥ฿ ವბಜඛಕ ඁౣಡ ೕำ๋ ಪದ๏ბฆವ ಪൟಂൿ
೦ฃൟನ ෬ว, ඩยಃಯ ඛಣბಯದ ෩ಲಕ ඛಧბคಸಬർඈ วಕౙ ౾ඈಥ
ದರಗಳย ಮൡ౨ ಅಂಥ เඋನದย ಟ ಅಂಥ เකൟಗัತಳಪഖౣ คಡಯඝ౬
ඩವൟ ಡತಕౙൿ౪:
ಪฏൡ, ಆ ದರಗำ ෴฿ಗล ಈ ಀคൡ ಸ౽ბರโ เඌದ ಗคಷ ಮൡ౨ ಕඛಷ
෦ൟಗัಡ ಒಳಪഔౣರತಕౙൿ౪:
ಮൢ౨ ಪฏൡ,-
(ಎ) ವბಜඛಕ ಸොಯ ಅಥ฿ ನಗರ ඩยಃಗಳ; ಅಥ฿
() ෴โඃ ๎ಸකತಕ ౩ಯ ೋකವൕಯ; ಅಥ฿
() ಅಂಥ ೋකವൕಡ ීඌඈ ಉ෬ൿ฿คಃಯ,
- ෴โඃ ೦ฃൡ ಅಥ฿ ඣೕഔೕನ ෬ว ಈ ಪಕರಣದല ෴โඃ
คಡಯඝ౬ เඌಸತಕౙದ౪ಲ:
ಅಲං ಪฏൡ ಸ౽ბರโ ಅඝ෮ೕൽඈ ಮൡ౨ ಅඌತ ඛಯಮಗಳല
೦ฃൡ ๑ಲౙൽಂದ ಅಂಥ ಇತರ เකൟಗಳඝ౬ ඛೕಡಬൿ.”
(3) ಪಕರಣ 135ಃౙ ಬದมಜ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
5
“135. ಆಕ౨ನ ยತ ಅඝಮൟಲದ ೦ฃൡಗಳ ඛಧ.- (1) 134ඡ
ಪಕರಣದല ๑ಲౙ เඌโದඝ౬ ඩยಃ ඛಧბคದ ತฆ฿ಯ ಆಕ౨ನ ยತ
ಅඝಮൟ ಇಲං පರ ಪඃಶඅಳಜನ ෴โඃ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ,
೦ฃൡ ಫಲಕಗಳ ಅಥ฿ ರಚචಯ ෬ว ಅಥ฿ ಅದರ ෬มಗದย ෴โඃ
೦ฃತඝ౬
ಇಡತಕౙದ౪ಲ,
ಪದ๏ბಸತಕౙದ౪ಲ,
ಅಳವലಸತಕౙದ౪ಲ
ಅಥ฿
ಉัಆಳತಕౙದ౪ಲ
ಅಥ฿
෴โඃ
ಸ౩ಳದย
෴โඃ
คೕൟಯวೕ
ಆಗย
ಪದ๏ბಸತಕౙದ౪ಲ.
(2) ಆಕ౨ඝ,-
(i) ඩยಃ ರದ ෴โඃ ಉಪเඌಯඝ౬ ೦ฃൡ ಉಲಂಫದฉ;
ಅಥ฿
(ii) ೦ฃൟಡ ීඌඈ ๑ಲౙ ෴โർದง ౾ ಇൿ౪ ಅದඝ౬
ඩವൟ ലಲൽದ౪ฉ,
- ಅಂಥ ಅඝಮൟಯඝ౬ ඛೕಡತಕౙದ౪ಲ.
(3)
ಉಪಪಕರಣ
(2)ರ
ಉಪීಧಗัತಳಪഖౣ,
೦ฃൡ
๑ಲౙಃౙ
ຄൕ෴ಗಬർದ ೦ฃൟನ ದಭბದย, ಆಕ౨ඝ, ෴ವ ಅವඌಡ ๑ಲౙ
ඩವൟ ීಧಪഔౣංೕ ಆ ಅವඌಡ ಅඝಮൟಯඝ౬ ඛೕಡತಕౙൿ౪.”
(4) ಪಕರಣ 138ರ ಬದมಜ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“138. ಅನඌಂತ ೦ฃತඝ౬ ಡൿಀโൿ.- 134 ಮൡ౨ 135ඡ ಪಕರಣಗಳ
ಉಪීಧಗัಡ ತൽ౷ฆದ౫฿ಜ ಅಥ฿
෴โඃ
ಅವඌಡ ೦ฃತඝ౬
ಇಡฤ,
ಪದ๏ბಸฤ ಅಳವലಸฤ ಅಥ฿ ಉัಆಳฤ ඛೕಡมದ ยತ ಅඝಮൟ
෨౽౨ಯ฿ದ ಅಥ฿ ಅඞ೧ბತ฿ದ ತฆ฿ಯ, ෴โඃ ೦ฃತඝ౬ ಇಟౣฉ,
ಪದ๏ბದฉ, ಅಳವലದฉ ಅಥ฿ ಉัಆಂಡฉ, ಆಕ౨ඝ ยತ ඣೕഔೕನ
෩ಲಕ, ෴ವ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ, ೦ೕฃൡ ಫಲಕದ ಅಥ฿ ರಚචಯ
෬ว
ಅಥ฿
෬มಗದย
ಅದඝ౬
ಇಡมಜංೕ,
ಪದ๏ბಸมಜංೕ,
ಅಳವലಸมಜංೕ ಅಥ฿ ಉัಆಳมಜංೕ ಆ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ,
೦ฃൡ ಫಲಕದ ಅಥ฿ ರಚචಯ ยೕಕನඝ౬ ಅಥ฿ ಅඌෟೕಗർರನඝ౬ ಅಂಥ
೦ฃತඝ౬ ಡൿಀ๋ ಅಥ฿ ಃಡเಀ๋ ಅಗತಪലಸಬൿ ಅಥ฿
෴โඃ ಕಟౣಡ, ේ෦ ಅಥ฿ ಸ౷ತ౨ඝ౬ ಪๆ๏ಸಬൿ ಮൡ౨ ೦ฃತඝ౬
ಡൿ౾ಸಬൿ:
ಪฏൡ, ಅඌಂತ ಅಥ฿ ಅನඌಂತ ೦ฃൡ ๑ಲౙ ಮൡ౨/ಅಥ฿ ඈಡವඝ౬
ඩವൟಸฤ ຄൕ෴ಜฆವ ೦ฃൟನ ದಭბದย, ಆದฉ ಅದඝ౬ ඩವൟಸฤ
เಬ฿ದฉ, ಆತඝ ๑ಲౙ ಮൡ౨/ಅಥ฿ ඈಡದ ೯ಡ ೦ฃൡ ๑ಲౙ ಅಥ฿
ඈಡโ ౾෴ದ ൽකಂಕൽಂದ ಅದඝ౬ ඩವൟವ ൽකಂಕದವฉಡ วಕౙಕมඈ
฿ბಕ฿ಜ ๕ಕറ ಹൽචಂಟರౣ ಬല ದರದย ඩವൟಸฤ ຄൕಛರකಜರತಕౙൿ౪.
ಮൢ౨ ಪฏൡ, ඛಯಮಗಳย ඛಯ෦ಸಬർඈ ෴โඃ ಅನඌಂತ
೦ฃൡ, ඈಡ ಮൡ౨ ೩มචಯඝ౬ ಸಹ ඩವൟಸฤ ຄൕ෴ಜರತಕౙൿ౪. ಸದค
ඈಡ ಅಥ฿ ೩มචಯ ඩವൟ ಅನඌಂತ ೦ฃತඝ౬ ෨ಂൿವฉಸฤ
6
ಹಀౙಳർ౪ಜರತಕౙದ౪ಲ
ಟ
ಅದඝ౬
౾౹ಪ฿ಜ
ಡൿಕತಕౙൿ౪
ಅಥ฿
ಃಡเಕತಕౙൿ౪.
ಅಲඃ
ಪฏൡ,
ಅನඌಂತ
೦ฃൡಗำ
ಅಥ฿
ಪದಶბನಗಳ
෬ยನ
೩มචಯඝ౬ ඛಯ෦ಸಬർඈಥ เඋನದย ಸ౩ಳದวೕ ವฤಡಬൿ.
ಅಲඃ ಪฏൡ, ಈ ಅඌඛಯಮದലಯย ಸ౷ൡ౨ คಡಯ ౾ಛಜ ౽ರಣ಄ั
ඣೕഔೕಸඝ౬, ತಛං ඣೕഔಸඝ౬ ඛೕಡฤ ಮൡ౨ ವฤ ಡฤ ಉಪීඌಸมದ
เඋನದ ಪ౽ರ, ಯ൶ೕತ ವ൞ಸಗูಂൽಡ ඛಯ෦ಸมದ ೦ฃൡ ๑ಲౙಗಳ
ಅඝರ฿ಜ ෴โඃ ౾ಗಳඝ౬ ඛಧბคಸಬൿ ಟ ಅದರ ෬ว ತಛං ಮൡ౨
౽ರಣ ಄ั ඣೕഔೕಸඝ౬ ඛೕಡಬൿ ಮൡ౨ ವมൟಗಳඝ౬ ಡಬದ.
ಅಲඃ ಪฏൡ, ಅನඌಂತ ೦ฃൡಗัಛಜ ಅದರ ಡൿಀเಃಯ ๅಚವඝ౬,
ಇತರ ಉಪීಧಗูಂൽಡ, ಅನඌಂತ ೦ฃൡ ಮಜಗಳඝ౬ ವಶಪലಆำವ ಮൡ౨
ฃಟ ഴವ ෩ಲಕ ಅಥ฿ ಸ౷ൡ౨ คಡಯ ౾ಗಳඝ౬ ವฤ ಡฤ
ಉಪීඌಸมದ เඋನದย ವฤಡಬൿ.”
(5) ಪಕರಣ 139ඝ౬ ഖౣಡತಕౙൿ౪.
(6) ಅඝ VIII ಮൡ౨ ಅದಃౙ ීඌದ ನ෩ൿಗಳඝ౬ ഖౣಡತಕౙൿ౪.
4. คಡ, ಉಪಕರ, ๑ಲౙ ෨ಂ൞ದโಗಳ เඌเಃ ಮൡ౨ ಗಹൕಯඝ౬
ಂඎತัโൿ.- ಕಟౣಡ, ಌย ඛๆಶನ ෨ಂ൞ದโಗಳ ෬ว คಡ, ಉಪಕರ,๑ಲౙ
ಇ൞ൽ ෴โඃ ෮ತ౨ವඝ౬ คಡ, ಉಪಕರ, ๑ಲౙ ಇ൞ൽ෴ಜ ವมൟಡ,
ඛಧბರൕಡ ಅಥ฿ ಗಹൕಡ เฆದ౫฿ಜ ലದ ಅಥ฿ ಡมಜං ಎಂൿ
൞ತ౭ಯბತಂಡ ෴โඃ ක෴ಲಯ, ක෴ඌಕರಣ ಅಥ฿ ಇತರ ඩඌ౽ರದ
෴โඃ ൟೕඪბನย, ല౾ಯย ಅಥ฿ ಆඃಶದย ಟ ಕකბಟಕ ෨ඛ౺ඩยഔಗಳ
ಮൡ౨ ಃಲโ ಇತರ ౽ඞඝ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2026ರ ඩฏಭಃౙ ෮ದฤ, ෩ಲ
ಅඌඛಯಮಗำ ಅಥ฿ ෴โඃ ඛಯಮಗำ, ಅඌಚච, ಆඃಶ, ಗბಗำ
ಅಥ฿ ಪತಗಳยನ ಉಪීಧಗಳല ಅಂಥ ವมൟ, ඛಧბರൕ ಅಥ฿ ಗಹൕಯ
ීಧದย คಡ, ಉಪಕರ, ๑ಲౙ ಇ൞ൽಗಳ งಪದย ಗಸมಜං ಎಂൿ
൞ತ౭ಯბತಂಡ คಡ, ಉಪಕರ, ๑ಲౙ ಇ൞ൽಗಳ ෴โඃ ವมൟಯඝ౬ ಮൡ౨
ಗಹൕಯย ಅತಂಡ ಅಥ฿ ಡมದ ෴โඃ ಕಮ ಅಥ฿ ౽ಯბದย
(ඛೕಡมದ
෴โඃ
ඣೕഔೕಗำ
ಅಥ฿
ಆඃಶಗำ
ಅಥ฿
ಡมದ
ඛಧბರൕಗಳඝ౬ ಒಳತಂഽ) ಮൡ౨ ലದ ಎม ವವಹರൕಗಳย ಏඡ
ಒಳತಂലದ౪ง, ಕකბಟಕ ෨ඛ౺ඩยഔಗಳ ಮൡ౨ ಃಲโ ಇತರ ౽ඞඝ (ൟൿ౪ಪല)
ಅඌඛಯಮ, 2026ರ ෩ಲಕ ൟൿ౪ಪല෴ඈ ෩ಲ ಅඌඛಯಮಗಳലಯย
ലದ, ಡൿಆಂಡ ಅಥ฿ ಅತಂಡ ಅಂಥ ವมൟ, ඛಧბರൕ ಅಥ฿ ಗಹൕ
ಎಂൿ, ಎม ಉං౪ೕಶಗัಛಜ ಂඎ฿ಜರತಕౙൿ౪ ಮൡ౨ ಪค൏ಮ౽ค෴ಜರತಕౙൿ౪
ಟ
ಂඎ฿ಜං ಮൡ౨
ಪค൏ಮ౽ค෴ಜං ಎಂൿ
ූเಸತಕౙൿ౪
ಮൡ౨
ಅದಕౙඝರ฿ಜ:-
(ಎ) ಸ౽ბರโ ಅಥ฿ ದූბඝರ฿ಜ, ෨ඛ౺ඩยഔ ಅಥ฿ ඩยಃ
ಅඌ౽คಗำ, ಎม ಉං౪ೕಶಗัಛಜ ๑ಲౙඈ ෴โඃ ෮ತ౨ದ ವมൟ, ඛಧბರൕ
7
ಅಥ฿ ಗಹൕ ීಧದย ಅತಂಡ ಎม ಕಮಗำ, ವವಹರൕಗำ ಅಥ฿
เಷಯಗಳඝ౬
ಅಥ฿
ಡൿಆಂಡ
෴โඃ
ಕಮವඝ౬,
෴฿ಗล
౽ඞඛಗඝರ฿ಜ
ಡมಜං,
ಅತಳมಜං
ಅಥ฿
ಡൿಆಳมಜං
ಎಂ්ർಜ ූเಸತಕౙൿ౪.
() ಅಂಥ ෴โඃ ๑ಲౙದ ಮฆർಯ౽ౙಜ ෴โඃ ක෴ಲಯದย
ಅಥ฿
ක෴ඌಕರಣದย
ಅಥ฿
෴โඃ
ඩඌ౽ರದ
෨ಂං
෴โඃ
ർๅಯඝ౬
ಅಥ฿
ಇತರ
ವವಹರൕಯඝ౬
ಡತಕౙದ౪ಲ
ಅಥ฿
෨ಂൿವคಸತಕౙದ౪ಲ; ಮൡ౨
() ෴โඃ ක෴ಲಯโ, ෴โඃ ಅಂಥ ๑ಲౙದ ಮฆർಯವඝ౬
ඛඃბ๏ ෴โඃ ല౾ಯඝ౬ ಅಥ฿ ಆඃಶವඝ౬ ೦คತัಸತಕౙದಲ.”
ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ
ಡೕಟฑ ಂಗิฆ ಆಡัತ ಅඌඛಯಮ, 2024 (2025ರ ಕකბಟಕ ಅඌඛಯಮ 36)ರ
ಉಪීಧಗัಡඝರ฿ಜ
೦ฃൡಗัಡ
ಉಪීಧಗಳඝ౬
ಕย౭ಸฤ
ಕකბಟಕ
෨ඛ౺ඩยഔಗಳ ಅඌඛಯಮ, 1964 (1964ರ ಕකბಟಕ ಅඌඛಯಮ 22)ඝ౬ ಮൡ౨
ಕකბಟಕ ನಗರ ඩยಃಗಳ ಅඌඛಯಮ, 1976 (1977ರ ಕකბಟಕ ಅඌඛಯಮ 14)ಗಳඝ౬ ಈ
෨ಂൽನโಗัಛಜ ಉಪීඌಸฤ ಮತ౨ౣ ൟൿ౪ಪല ഴโൿ ಅವಶಕๅಂൿ
ಪคಗಸมಜං,-
(i) ೦ฃൡಗಳ ෬ว ๑ಲౙವඝ౬ เඌโൿ ಮൡ౨ ಗโൿ;
(ii) ಅನඌಂತ ೦ฃൡಗಳඝ౬ ඛൟโൿ; ಮൡ౨
(iii) ಡ ಗಸมದ ಅಂಥ ๑ಲౙ ಮൡ౨ ඈಡಗಳඝ౬ ಂඎತัโൿ.
ಆದ౪คಂದ ಈ เඒಯಕ.
ಆ൮ბಕ ೦ౢಪನ ಪತ
ಪ౨เತ ๎ಸකತಕ ಕಮโ ෴โඃ ກನ ๅಚವඝ౬ ಒಳತಂലฆโൽಲ.
8
ಪ൞ೕ೧ತ ๎ಸನ ರಚකඌ౽ರದ ಀคൡ ೦ౢಪನ ಪತ
ಘಡ 2
ಪಕರಣ
136ರ
ಉಪಘಡ
(4)ರยನ
ಪฏൡಕಃౙ
ಪൟೕ೧ಸฤ
ಉං౪ೕ๏ฆವ
ಅನඌಂತ
೦ฃൡಗัಛಜ
ඩವൟಸฤ
ຄൕ෴ಜฆವ ඈಡ ಮൡ౨ ೩มච ಟ ಅನඌಂತ ೦ฃൡಗำ
ಅಥ฿ ಪದಶბನಗಳ ෬ว ಜมචಯඝ౬ ಸ౩ಳದย ವฤ
ഴವ เඋನದ ಀคൡ ฃಜ ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕഴತ౨ං.
ಘಡ 3
ಪಕರಣ 138ರ ಉಪಘಡ (4) ಪฏൡಕಃౙ ಪൟೕ೧ಸฤ ಉං౪ೕ๏ฆವ
ಅನඌಂತ ೦ฃൡಗัಛಜ ඩವൟಸฤ ຄൕ෴ಜฆವ ඈಡ ಮൡ౨
೩มච ಟ ಅನඌಂತ ೦ฃൡಗำ ಅಥ฿ ಪದಶბನಗಳ ෬ว
ಜมචಯඝ౬ ಸ౩ಳದย ವฤ ഴವ เඋನದ ಀคൡ ฃಜ
ಸ౽ბರಃౙ ಅඌ౽ರವඝ౬ ඛೕഴತ౨ං.
ಪ౨เತ ๎ಸನ ರಚචಯ ಪ൞ೕಜච ฿ലಃಯ ಸ౷งಪർ౪ಜฆತ౨ං.
. ಎ. ชಶ
ನಗฃไൽ౫ ಮൡ౨ ನಗರ ೕಜච ൟ
JA.PÉ. «±Á¯ÁQë
PÁAiÀÄðzÀ²ð
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
ಅඝීಧ
ಕකბಟಕ ෨ඛ౺ඩยഔಗಳ ಅඌඛಯಮ, 1964
(1964ರ ಕකბಟಕ ಅඌඛಯಮ ಒ 22)
ಉඁತ ූಗ
XXX
XXX
XXX
94. เඌಸಬർದ คಡಗำ.- (1) ෨ඛ౺ಪฯ ಈඛ౺ฯ ಸ౽ბರದ ನ
ಅಥ฿ เ๕ಷ ಆඃಶಗัತಳಪഖౣ,-
() ಈ ಅඌඛಯಮದย ඛൽბಷౣಪലದ ದರಗัಡ ෦ೕರඈ:-
XXX
XXX
XXX
(xiii) ෴โඃ ේ෦, ಕಟౣಡ, ತೕഷ, ಪಕಟಣ ಪಟ, ಕഖౣ, ಉಬ ಅಥ฿
ರಚචಯ ෬ว ಅಥ฿ ෬มಗದย ಅಥ฿ ෴โඃ ฿ಹನದ ෬ว ಅಥ฿ ಅದರย
ඛยದ, ಪದ๏ბದ, ೯ೕലದ ಅಥ฿ ಉัಆಂಡ, ಅಥ฿ ವბಜඛಕ ೕൽ ಅಥ฿
ವბಜඛಕ ಸ౩ಳൽಂದ ෴โඃ คೕൟಯมಗย ವბಜඛಕರ ඁౣಡ ಪದ๏ბದ
ಚಲನತ ಧನಗಳ ෩ಲಕ ಪದ๏ბದ ෴โඃ ೦ೕฃತඝ౬ ಒಳತಂഴ
೦ೕฃൡಗಳ (ವತბನ ಪൟಃಗಳย ຄರൡಪല) ෬ยನ คಡ ಅಥ฿ ๑ಲౙ;
9
XXX
XXX
XXX
133. ෨ඛ౺ಪฯ ಈඛ౺ฯನ ಬರಹದยನ ಅඝಮൟಲದ ೦ೕฃൡಗಳ
ඛಧ.- (1) ෴โඃ ೦ೕฃತඝ౬ ෨ඛ౺ಪฯ ಈඛ౺ฯ 94ඡ ಪಕರಣದ ෬ฉಡ คಡ
เඌเಃಯඝ౬ ඛಧბคದ ತฆ฿ಯ ෴โඃ ේ෦, ಕಟౣಡ, ತೕഷ, ಪಕಟ൏
ಫಲಕ, ಕഖౣ, ಸ౨ಂಭ ಅಥ฿ ರಚචಯ ෬มಗದย ಅಥ฿ ෴โඃ ฿ಹನದ ෬ว
ಅಥ฿
ಅย
ಪದ๏ბಸತಕౙದ౪ಲ,
ඛยಸತಕౙದ౪ಲ,
೯ೕലಸತಕౙದ౪ಲ
ಅಥ฿
ಉัಆಳತಕౙದ౪ಲ ಅಥ฿ ಈ ಅඌඛಯಮದ ෬ฉಡ ರದ ාมಗัಗඝರ฿ಜ
ಆಟౣ ෨ඛ౺ಪฯ ಈඛ౺ฯನ ಬರಹದยನ ಅඝಮൟಲං ෨ඛ౺ಪฯ ಏค෴අಳಡ
෴โඃ ಸ౩ಳದย ෴ವ คೕൟಯย ಆಗย ಪದ๏ბಸತಕౙದ౪ಲ.
(2) ෨ඛ౺ಪฯ ಈඛ౺ฯ ಅඝಮൟಯඝ౬,-
(i)
ಅಂಥ ೦ೕฃൡ, ಈ ಅඌඛಯಮದ ෬ฉಡ ರಸมದ ෴โඃ
ාมಗಳඝ౬ ಉಲಂಫದฉ; ಅಥ฿
(ii)
ಅಂಥ ೦ೕฃൟಡ ීඌඈ ౾෴ಜฆವ คಡ ಅಥ฿ ๑ಲౙ
෴โർದง ಇದ౪ฉ, ಅದඝ౬ ർಯ ലರൽದ౪ฉ
- ಆಡತಕౙದ౪ಲ.
(3) ಉಪ-ಪಕರಣ (2)ರ ಉಪීಧಗัತಳಪഖౣ, ೦ೕฃൡ คಡಡ ಞค෴ದ
೦ೕฃൟನ ದಭბದย ෨ඛ౺ಪฯ ಈඛ౺ฯ ෴ವ ಅವඌಡ คಡಯ ർಯโ
ීಧಪഔౣංೕ ಆ ಅವඌಡ ಅඝಮൟಯඝ౬ ಆಡತಕౙൿ౪ ಮൡ౨ ಅಂಥ ಅඝಮൟಡ
ීඌದ ෴โඃ ඹೕಜඝ౬ เඌಸತಕౙದ౪ಲ.
XXX
XXX
XXX
136. ಅನඌಂತ ೦ೕฃൡಗಳඝ౬ ಡൿಀโൿ.- 133ඡ ಪಕರಣದ
ಉಪීಧವඝ౬ ಉಲಂಫ ෴โඃ ೦ೕฃತඝ౬ ಪದ๏ბದฉ, ඛยದฉ, ೯ೕലದฉ
ಅಥ฿ ಉัಆಂಡฉ ಅಥ฿ ෴โඃ ಅವඌಛಜ ಅದರ ಪದಶბನ, ඛยเಃ,
೯ೕಡൕ ಅಥ฿ ಉัಆำเಃಛಜ ಬರಹದยನ ಅඝಮൟ ෨౽౨ಯತಂಡ
ಅಥ฿ ๒ನ฿ದ ತฆ฿ಯ ෨ඛ౺ಪฯ ಕ෦ಷನฑ ಅಥ฿ ೕෆ ಆඹೕಸฑ ඝ,
෴โದರ ෬ว ಅಥ฿ ෬มಗದย ಅದඝ౬ ಪದ๏ბದ, ඛยದ, ೯ೕലದ ಅಥ฿
ಉัಆಂಡ ේ෦, ಕಟౣಡ, ತೕഷ, ಪಕಟ൏ ಫಲಕ, ಕഖౣ, ಸ౨ಂಭ ಅಥ฿ ರಚච
ಅಥ฿ ฿ಹನದ ಒഷಯ ಅಥ฿ ಅඌෟೕಗർರನඝ౬ ಬರಹದยನ ඣೕഔೕನ ෩ಲಕ
ಅಂಥ ೦ೕฃತඝ౬ ಃಳಜั๋ ಅಥ฿ ಡൿಀ๋ ಅಗತಪലಸಬൿ
ಅಥ฿ ෴โඃ ේ෦, ಕಟౣಡ, ಸ౷ൡ౨ ಅಥ฿ ฿ಹನವඝ౬ ಪๆ๏ಸಬൿ ಮൡ౨
೦ೕฃತඝ౬ ಕಳಕಬൿ, ಃಳಜัಸಬൿ ಅಥ฿ ಡൿಕಬൿ ಅಥ฿
ಃലಸಬൿ, เงಪತัಸಬൿ ಅಥ฿ ಮฉ ಡಬൿ.
XXX
XXX
XXX
10
142. คಡಗัಛಜ ಲඝ౬ ಸยโൿ.- (1) (ಎ) ಈ ಅඌඛಯಮದ ෴โඃ
ಉಪීಧಗಳ ෩ಲಕ ಅಥ฿ ෬ฉಡ ಈ ಅඋಯದ ෩ಲಕ ಉಪීඌಸมದ
คೕൟಯย ෴โඃ ෮ಬಲಗඝ౬ ವยೕಯ฿ಗತಕౙං౪ಂൿ ಳೕർಗ; ಅಥ฿
() ෴โඃ ෨ඛ౺ಪฯ ಏค෴ದย ಈಗ เඌದ ಅಥ฿ ಇඝ౬ ෨ಂං
เඌಸಬർದ ෴โඃ คಡಯ ౨ನ ෮ಬಲಞ ಅಥ฿ ಉൡ ಆಜ ಃೕ෨
ಡಬർඈಥ ෴โඃ ෮ಬಲಞ ౾෴ಜฆ฿ಗ,
෨ඛ౺ಪฯ ಈඛ౺ฯ, ౽ಯბಧ฿ದౣ ಕല෫ เಬದย ಅದರ ർಯಃౙ
ຄൕ෴ಜฆವ ವ౾౨ಡ, ౾ಂൿ ಃೕ෨ ലದ ෮ತ౨౽ౙಜ ಲඝ౬ ಸย๋
ಡತಕౙൿ౪:
ಪฏൡ, ෴โඃ ಅಂಥ ฤ,-
(i) ฿ಹನಗಳ ෬ว คಡ;
(ii) කಗಳ ෬ว คಡ;
(iii) ತಛංಯ ෬ว ർಯ ಡ౽ದ ർคಂಕ;
(iv)೦ೕฃൡಗಳ ෬ยನ คಡ
XXX
XXX
XXX
324. ාมಗಳ ರಚකඌ౽ರ.- (1) ಈ ಅඌඛಯಮಃౙ ಮൡ౨ ಅದರ ෬ฉಡ ರದ
ඛಯಮಗัತಳಪഖౣ ಪൟಂൿ ෨ඛ౺ಪฯ ಈඛ౺ฯ, ౽ಲ౽ಲಃౙ,-
(ಎෆಎෆ)
෴ವ ಷರൡ౨ಗಳ ෬ว ಅಥ฿ ಅโಗัತಳಪഖౣ ෴โඃ ේ෦,
ಕಟౣಡ ಅಥ฿ ರಚචಯ ෬มಗದย ಅಥ฿ ෴โඃ ฿ಹನದ ෬ว ಅಥ฿ ಒಳಡ ಈ
ಅඌඛಯಮದ
෬ฉಡ
คಡಡ
ಞค෴ಞವ
෴โඃ
೦ೕฃತඝ౬
ඛยಸฤ,
ಪದ๏ბಸฤ, ೯ೕലಸฤ ಅಥ฿ ಉัಆಳฤ ಅಥ฿ ಇತರ ෴โඃ คೕൟಯย
ಪದ๏ბโದ౽ౙಜ
ಅඝಮൟಯඝ౬
ಆಡಬඅೕ,
ನเೕಕคಸಬඅೕ,
ඛฃಕคಸಬඅೕ, ಅನൡ౨ತัಸಬඅೕ ಅಥ฿ ಂಡൿಆಳಬඅೕ ಆ
ಷರൡ౨ಗำ౬ ඛಯ෦โದ౽ౙಜ;
XXX
XXX
XXX
11
ಅඝ- VII
(ಪಕರಣ-94)
೦ೕฃൡಗಳ ෬ว คಡ
ಕಮ
ಒ
เವರಗำ
ಪൟವಷბಃౙ
คಡಯ
ಗคಷ ෮ಬಲಞ
1.
ේ෦, ಕಟౣಡ, ತೕഷ, ಪಕಟ൏ಫಲಕಗำ, ಕഖౣ, ಸ౨ಂಭರಚචಗำ
ಇ൞ൽಗಳ ෬ว ൽೕඩอ౽ರ ಡൽฆವ ೦ೕฃൡಗำ
ง. න.
(ಎ) 1 ಚದರ෦ೕಟฑವฉಜನ೦ಗಃౙ
10-00
() 1 ಚದರ෦ೕಟฑಜಂತກೈಜಆದฉ2.5 ಚದರ෦ೕಟฑವฉಡ
16-00
() ಪൟಂൿກನ2.5 ಚದರ෦ೕಟฑಡಅಥ฿
ಅದ౾ౙಂತ ಕല෫ ೦ಗಃౙ
16-00
2.
ಎൡ౨ಗಳ, ಀൿฉಗಳಅಥ฿ಇತರඩಗಳಮඝಷರಕฯ
ಅಥ฿ ෴โඃ ಧನದ ෩ಲಕ ಎึಯมಞವ ฿ಹನಗಳ ෬ว ಜವ
ൽೕඩอ౽ರ ಡൽฆವ ೦ೕฃൡಗำ.
(ಎ)
5 ಚದರ෦ೕಟฑವฉಜನ೦ಗಃౙ
60-00
()
ກನಪൟ5 ಚದರ෦ೕಟฆಅಥ฿ಕല෫೦ಗಃౙ
60-00
3.
฿ಹನಗಳ෬วಜವൽೕඩอಂತ೦ೕฃൡಫಲಕಗำ
(ಎ)
5 ಚದರ෦ೕಟฑವฉಜನ೦ಗಃౙ
75-00
()
ಪൟ1 ಚದರ෦ೕಟฑ ಅಥ฿ಕല෫೦ಗಃౙ
15-00
4.
ಫಲಕಗಳඝ౬
ຄൡ౨ಆಂലฆವವඝಒವൽೕඩอಂತ
೦ೕฃൡ ಫಲಕಗำ
(ಎ)
1 ಚದರ෦ೕಟฑඝ౬
෦ೕರದಪൟಂൿಫಲಕಃౙ
15-00
()
1 ಚದರ෦ೕಟฑ෦ೕคದಮൡ౨
2.5 ಚದರ෦ೕಟฑ
ವฉಜನ ಪൟಂൿ ಫಲಕಃౙ
30-00
() ಪൟಂൿ 1 ಚದರ ෦ೕಟฑ ಅಥ฿ ಕല෫ ೦ಗಃౙ
15-00
5.
೯ೕല
೦ೕฃൡ
ಫಲಕಗಳඝ౬
ຄൡ౨ಆಂലฆವವඝ
ಜವ
ൽೕඩอಂತ ೦ೕฃൡ ಫಲಕಗำ
(ಎ)
1 ಚದರ ෦ೕಟฑ ඝ౬ ෦ೕರದ ಪൟಂൿ ಫಲಕಃౙ
30-00
()
1 ಚದರ෦ೕಟฑඝ౬
෦ೕคದಮൡ౨
2.5 ಚದರ෦ೕಟฑ
ವฉಜನ ಪൟಂൿ ಫಲಕಃౙ
50-00
()
ກನಪൟ1 ಚದರ෦ೕಟฑ೦ಗಃౙಅಥ฿ಕല෫
೦ಗಃౙ
30-00
6.
ේ෦, ಕಟౣಡ, ತೕഷಅಥ฿ಪಕಟ൏ಪಟಗำ, ಕഖౣ, ಸ౨ಂಭ, ರಚචಗำ
ಇ൞ൽಗಳ ෬ว ൽೕඩอಂತ ೦ೕฃൡಗำ
(ಎ)
2 ಚದರ ෦ೕಟฑ ವฉಜನ ೦ಗಃౙ
15-00
()
2 ಚದರ ෦ೕಟฑ ಜಂತ ກಡ ಮൡ౨ 5 ಚದರ ෦ೕಟฑ
ವฉಜನ ೦ಗಃౙ
30-00
()
5 ಚದರ෦ೕಟฑಗัಡກನಮൡ౨
2.5 ಚದರ෦ೕಟฑ
ವฉಜನ ೦ಗಃౙ
35-00
(ല)
ກನ ಪൟ 2.5 ಚದರ ෦ೕಟฑ ಅಥ฿ ಕല෫ ೦ಗಃౙ
35-00
7.
ඛ ൽರಗಳย ಮൡ౨ ಇತರ ವბಜඛಕ ಸ౩ಳಗಳย,
มಂಟඨბ ೖി౺ ಧನಗಳ ಅಥ฿ ಅಂಥๆ ಧನಗಳ
෩ಲಕ ಪರංಗಳ ෬ว ಪದ๏ბದ ೦ೕฃൡಗำ
(ಎ)
5 ಚದರ ෦ೕಟฑ ವฉಜನ ೦ಗಃౙ
50-00
()
5 ಚದರ෦ೕಟฑಜಂತກಡಆದฉ2.5 ಚದರ෦ೕಟฑ
ವฉಜನ ೦ಗಃౙ
55-00
12
ಕಮ
ಒ
เವರಗำ
ಪൟ ವಷბಃౙ
คಡಯ
ಗคಷ
෮ಬಲಞ
()
ກನ ಪൟ 2.5 ಚದರ ෦ೕಟฑ ಅಥ฿ ಅದ౾ౙಂತ ಕല෫ ೦ಗಃౙ
55 – 00
8.
ೕൽಗัಡ ಅಡมಜ ൢಞ ౾ದ ൽೕඩอಂತเಲದ
೦ฃൡಗำ
(ಎ)
1 ಚದರ ෦ೕಟฑ ವฉಜನ ೦ಗಃౙ
10-00
()
1 ಚದರ ෦ೕಟฑ ಜಂತ ກನ ಮൡ౨ 2.5 ಚದರ ෦ೕಟฑ ವฉಜನ
೦ಗಃౙ
16-00
()
ກನಪൟ2.5 ಚದರ෦ೕಟฑಅಥ฿ಕല෫೦ಗಃౙ
16-00
ഔಪ౭:- 8ඡ ನ෬ยನคಡ, ෨ඛ౺ಪฯಕ෦ಷನฑ
ಅಥ฿ ೕෆ ಆඹೕಸฑ ඝ, ෴ವ ೦ಗಃౙ ඛಧბคಸ౽ದ
๔ೕಗඝರ฿ಜ เඌಸಬඅೕ ಆ ೦ಗಃౙ เඌಸಬർದ คಡ
ກಡ෴ಜ ಇฆโൿ
9.
ಌย ಇฆವ, ಆದฉ ೦ೕฃൡർರನ ກಸฆ ಇฆವ ಅಥ฿ ಅದರ
෬ว ``ലಡಡ ಇං’’ ಎಂಬ ಪಕಟൕ ಇฆವ ൽೕඩอಂತเಲದ
೦ฃൡ ಪಕಟ൏ ಫಲಕ-
(ಎ)
1 ಚದರ ෦ೕಟฑ ವฉಜನ ೦ಗಃౙ
5-00
()
1 ಚದರ ෦ೕಟฑ ಜಂತ ກನ, ಆದฉ 2.5 ಚದರ ෦ೕಟฑ ವฉಜನ
೦ಗಃౙ
8-00
()
ກನ ಪൟ 2.5 ಚದರ ෦ೕಟฑ ಅಥ฿ ಕല෫ ೦ಗಃౙ
8-00
10.
ಹฃ೩ ನഷವ ಆವರಣಗಳย ಇฆವโಗಳඝ౬
ຄರൡಪല, ಪൟಂൿ ಹฃ೩ ฃಟದ ೦ೕฃൡ
ഴโದ౽ౙಜ ಎರಡ౾ౙಂತ ກಡ ಇರದ, ಟ ಕ౨ ಛತದ
ಎರഴ ಫಲಕಗಳඝ౬ ಆ ಸ౩ಳದยನ, ಎൿ౪ ౽ವ ූಗದย ಒಂದඝ౬
ಮൡ౨ ෨ඛ౺ඩยഔ ൽೕಪದ ಉಬದ ෬ว ಮ൧౨ಂದඝ౬,
ಫಲಕಗಳඝ౬ ಕฤ ಹฃ೩ർರคಡ ಅඝಮൟ ಇං.
100
(෨ඛ౺ඩยഔ
ಯ ಸ౨ಂಭದ
෬ว
ಪದ๏ბโದ
౽ౙಜ
ലಡ
ಒಳತಂഽ)
XXX
XXX
XXX
13
ಕකბಟಕ ನಗರඩยಃಗಳ ಅඌඛಯಮ, 1976ರ
(1977ರ ಕකბಟಕ ಅඌඛಯಮ ಒ 14) ಉඁತ ූಗ
XXX
XXX
XXX
103.เඌಸಬർದ คಡಗำ.- ಸ౽ბರದ ನ ಅಥ฿ เ๕ಷ ಆඃಶಗัಡ
ಒಳಪഖౣ, ನಗರඩยಃ,-
() ಈ ಅඌඛಯಮದย ඛൽბಷౣಪലದ ದರಗಳඝ౬ ෦ೕರದ ದರಗಳย ಈ ಃಳಉಡ
คಡಗಳย ෴โඃ ಒಂൿ ಅಥ฿ ກೋ คಡಗಳඝ౬ ಅಥ฿ ๑ಲౙವඝ౬ เඌಸತಕౙൿ౪,-
XXX
XXX
XXX
(vi) ೦ೕฃൟನ ෬ว คಡ ಅಥ฿ ๑ಲౙ;
XXX
XXX
XXX
134. ೦ೕฃൟನ ෬ว คಡ ಅಥ฿ ๑ಲౙ .-෴โඃ ේ෦ಯ, ಕಟౣಡದ,
ತೕഷಯ ಅಥ฿ ರಚචಯ ෬ว ಅಥ฿ ෬มಗದย ෴โඃ ೦ೕฃತඝ౬
ಇഔౣฆವ, ಪದ๏ბವ, ಅಳವലವ ಅಥ฿ ಉัಆಂലฆವ ಅಥ฿ ෴โඃ
คೕൟಯมಗย ෴โඃ ವბಜඛಕ ಇಲๆ ಌಸಜ ಸ౩ಳದมಗย ವბಜඛಕರ ඁౣಡ
ೕำ๋ ෴โඃ ೦ೕฃತඝ౬ ಪದ๏ბವ ಪൟಬ౯ ವ౾౨, ಡ ಇഔౣฆವ,
ಪದ๏ბದ, ಅಳವലದ, ಉัಆಂലฆವ ಅಥ฿ ವბಜඛಕ ඁౣಡ ೕำ๋
ಪದ๏ბฆವ ಪൟಂൿ ೦ೕฃൟನ ෬ว ಸ౽ბರದ ಅඝ෮ೕದචಂൽಡ
ನಗರඩยಃ ඛಣბಯದ ෩ಲಕ ඛಧბคಸಬർඈ วಕౙ౾ඈಥ ದರಗಳย
ಮൡ౨ ಅಂಥ คೕൟಯย ಮൡ౨ಅಂಥ เකൟಗัತಳಪഖౣ คಡಯඝ౬ ಅಥ฿
๑ಲౙವඝ౬ ඩವൟಡತಕౙൿ౪:
ಪฏൡ, ಆದರಗำ ෴฿ಗล ಈ ಬಡ ಸ౽ბರโ เඌದ ಗคಷ ಮൡ౨ ಕඛಷ
෦ൟಗัಡ ಒಳಪഔౣರತಕౙൿ౪:
ಮൢ౨ ಪฏൡ,-
(ಎ) ವბಜඛಕ ಸොಯ ಅಥ฿ ಮನಗರ ඩยಃಯ; ಅಥ฿
() ෴โඃ ๎ಸನ ರಚක ඛ౽ಯದ ೋකವൕಯ; ಅಥ฿
() ಅಂಥ ೋකವൕಡ ීඌඈ ಉ෬ൿ฿คಃಯ
- ෴โඃ ೦ೕฃൡ ಅಥ฿ ඣೕഔೕನ ෬ว ಈ ಪಕರಣದ ෬ฉಡ ෴โඃ
คಡಯඝ౬
ಅಥ฿ ๑ಲౙವඝ౬ เඌಸತಕౙದ౪ಲ:
ಮൢ౨ ಪฏൡ, ಗಗನೋಂ ೦ೕฃൡ ಅಲದ, ಮൡ౨,–
(ಎ) ෴โඃ ಕಟౣಡದ ౾ಟ౾ಳಡ ಪದ๏ბฆ๋ಥ, ಅಥ฿
() ෴ವ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ ෬ว ಅಥ฿ ෬มಗದย ಅಂಥ
೦ೕฃತඝ౬ ಪದ๏ბಸมಜංೕ ಆ ෴โඃ ේ෦ಳಡ ಅಥ฿ ಕಟౣಡඅಳಡ
14
ನഷಸมಞൟ౨ฆವ ฿ඩರ ಅಥ฿ ವವರಃౙ ಅಥ฿ ಅಂಥ ේ෦ಯ ಅಥ฿
ಕಟౣಡದ ಅಥ฿ ಅದರยನ ෴โඃ ವ౨ಗಳ ෴โඃ ฃಟಃౙ ಅಥ฿ ലಡಡ
ඛೕഴโದಃౙ ಅಥ฿ ಅಂಥ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ ෬ว ಅಥ฿ ಅದರย
ನഷಸมಞವ ෴โඃ ฃಟಃౙ, ಮನฏಜචಡ ಅಥ฿ ಸොಡ ීඌඈಥ; ಅಥ฿
() ෴ವ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ ෬ว ಅಥ฿ ෬มಗದย ೦ೕฃತඝ౬
ಪದ๏ბಸมಜංೕ ಆ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ ກಸคಡ ಅಥ฿ ಅಂಥ ේ෦ಯ
ಅಥ฿ ಕಟౣಡದ ยೕಕನ ಅಥ฿ ಅඌ ෟೕಗർರನ ກಸคಡ ීಧಪಟౣಂಥ; ಅಥ฿
(ല) ෴โඃ ซว౷ಯ ವವರಗัಡ ීಧಪಟౣಂಥ; ಅಥ฿
(ಇ) ෴โඃ ซว౷ ඛม౪ಣඅಳಡ ಅಥ฿ ෴โඃ ೕൽಯ ಎൿคಜฆ๋ಥ
ತೕഷಯ ಅಥ฿ ಸ౷ൟ౨ನ ෬วೖನ ෴โඃ ූಗವඝ౬ ຄರൡಪല ซว౷ಯ
෴โඃ ತೕഷಯ ಅಥ฿ ಇತರ ಸ౷ൟ౨ನ ෬ว ಪದ๏ბฆ๋ಥ
-
෴โඃ
೦ೕฃൟನ
෬ว
ಅಂಥ
෴โඃ
คಡಯඝ౬ಅಥ฿
๑ಲౙವඝ౬เඌಸತಕౙದ౪ಲ.
เವರൕ
1.-ಈ
ಪಕರಣದย
`ರಚච’ಎಂಬ
ಪದโ
೦ೕฃൟඦ
ಅಥ฿
೦ೕฃൡ ಧಮ฿ಜ ಬಳಸมದ ಚಕಗಳ ෬ยฆವ ෴โඃ ಚยವ ಫಲಕವඝ౬
ಒಳತಳತಕౙൿ౪.
เವರൕ 2.-ಈ ಪಕರಣದย `ಗಗನೋಂ’೦ೕฃൡ ಎಂದฉ, ෴โඃ ವბಜඛಕ
ಸ౩ಳದยನ ಒಂൿ ೦ಗൽಂದ ಆ౽ಶದ ච౬วಯย ಸ౷ಷౣ฿ಜ ౽๋ಥ ෴โඃ
ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ, ಅಥ฿ ರಚචಯ ಅಥ฿ ಅದರ ෴โඃ ූಗದ ෬ว
ಅಥ฿ ෬มಗದย තಣბ฿ಜ ಅಥ฿ ූಗ๛ ಇฆವ ෴โඃ ಸ౩ಂಬ, ಉಬ,
ඛฤಧಬ, ಕഖౣ ಅಥ฿ ಇತರ ಆಸฉಯ ෬ว ඛಂൟฆವ ಅಥ฿ ಅದಃౙ ಲಗ൞౨ದ
෴โඃ
೦ೕฃൡ
ಮൡ౨ಅൿ
ಅಂಥ
෴โඃ
ಸ౩ಂಬ,
ಉಬ,
ඛฤಧಬ,
ಕഖౣಅಥ฿ ಇತರ ಆಸฉಯ ಎಲ ಮൡ౨ ಪൟಂൿ ූಗವඞ౬ ಒಳತำತ౨ං.
“ಗಗನ ೋಂ ೦ೕฃൡ” ಎಂಬ ಪದโ, ෴โඃ ේ෦ಯ, ಕಟౣಡದ, ರಚචಯ ෬ว
ಅಥ฿
෬มಗದย
ಅಥ฿
෴โඃ
ವბಜඛಕ
ಸ౩ಳದ
෬ว
ಅಥ฿
෬มಗದย෴โඃ ೦ೕฃൟನ ಉං౪ೕಶಗัಛಜ තಣბ฿ಜ ಅಥ฿ ූಗ๛
ಬಳಸมದ ෴โඃ ಬลඝ, ඩฃೌഡ ಅಥ฿ ಅಂಥඃ ಧನವඝ౬ ಸಹಒ
ಳತಳತಕౙൿ౪, ಆದฉ,-
(ಎ)
෴โඃ
೦ೕฃൟನ
ಉං౪ೕಶ౽ౙಜ
තಣბ฿ಜ
ಅಥ฿
ූಗ๛
ಅಳವലಆಂಡ ಅಥ฿ ಬಳಆಂಡ ຄರൡ, ෴โඃ ಧ౷ಜಸ౨ಂಭ, ಉಬ, ฿ඨ
ಅಥ฿ ฿ ൽಁ౺; ಅಥ฿
() ෴โඃ ಕಟౣಡದ ತೕഷಡ ಅಥ฿ ඩฃදഡ ತೕഷಡ ಅಥ฿ ಅದರ ൡൽಯ
෬ว ಅಥ฿ ෴โඃ ತೕഷಯ ౽ඛೕბ ಅಥ฿ ತഷವರಯ ෬ว ಅಥ฿
15
෬มವಯ ಅಂಡ ಭದ฿ಜ ಅಳವലದ ෴โඃ ກ౬ ಅಥ฿ ෴โඃ ಫಲಕ,
ಕౙഖౣ ಅಥ฿ ಇತರ ಧನ:
ಪฏൡ,
ಅಂಥ
ಫಲಕ,
ಕഖౣ
ಅಥ฿
ಇತರ
ಧನโ
ಸඩഓದ
෬วೖನർಜರತಕౙൿ౪ ಮൡ౨ ฏಧಆฉൿ ലದ ತ ಃಲಸ฿ಜರತಕౙದ౪ಲ ಮൡ౨
෴ವ ತೕഷಡ ಅಥ฿ ඩฃදഡ ತೕഷಡ ಅಥ฿ ಅಂಡ ಅಥ฿ ಅದಃౙ ಎൿฃಜ
ಅಥ฿ ಅದರ ෬ว ಅದඝ౬ ಅಳವലಸมಜංೕ ಅಥ฿ ಅൿ ඛಂൟංೕ, ಆ
෴โඃ ತೕഷಯ ಅಥ฿ ඩฃදഡ ತೕഷಯ ಅಥ฿ ಅಂನ ෴โඃ ූಗದ
෬ว ಅൿ ಒಂൿ ෦ೕಟคಜಂತ ກೋಎತ౨ರಃౙ เಸ౨คರತಕౙದ౪ಲ;
() ෴ವ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ ෬ว ಅಥ฿ ෬มಗದย ೦ೕฃತඝ౬
ಪದ๏ბಸมಜංೕ ಆ ේ෦ಯ ಅಥ฿ ಕಟౣಡದ ກಸคಡ ಅಥ฿ ಅಂಥ ේ෦ಯ
ಅಥ฿ ಕಟౣಡದ ยೕಕನ ಅಥ฿ ಅඌෟೕಗർರನ ກಸคಡ ීಧಪಟౣ ෴โඃ
೦ೕฃൡ; ಅಥ฿
(ല) ซว౷ ವವರಃౙ ಅನನ฿ಜ ීඌದ ಮൡ౨ ෴โඃ ซว౷, ซว౷
ඛม౪ಣ, ඩಂಗಣ, ඩഡ මฏ ಅಥ฿ ซว౷ಡ คದ ඛม౪ಣಃౙ ຄೕಞವ ർค ಇโಗಳ
෬ว ಅಥ฿ ෬มಗದย තಣბ฿ಜ ಕมದ ಮൡ౨ ෴โඃ ೕൽಡ ಅಥ฿
ವბಜඛಕ ಸ౩ಳದย ೕಳದ ಡ ಕมದ ෴โඃ ೦ೕฃൡ; ಅಥ฿
(ಇ) ฃಟ ಡ౽ದ ಅಥ฿ ലಡಡ ಆಡ౽ದ ේ෦ ಅಥ฿
ಕಟౣಡಗಳ ಬಡ, ಅಂಥ ේ෦ಯ ಅಥ฿ ಕಟౣಡಗಳ ෬ว ಕมದ ෴โඃ ඣೕഔೕ
- ಒಳತಳತಕౙದ౪ಲ.
เವರൕ 3.-ಈ ಪಕರಣದ ಉං౪ೕಶ౽ౙಜ `ವბಜඛಕ ಸ౩ಳ’ಎಂದฉ,
ಅದඝ౬
฿ಸ౨ವ฿ಜ ವბಜඛಕฆ ಬಳൟ౨ರย ಅಥ฿ ಬಳಸൽರย ಅಥ฿ ಉಪෟೕಜൟ౨ರย
ಅಥ฿ ಉಪෟೕಜಸൽರย, ವბಜඛಕರ ಬಳಃಡ ಮൡ౨ ಉಪෟೕಗಃౙ ෨ಕ౨฿ಜฆವ ಆ
෴โඃ ಸ౩ಳ.
XXX
XXX
XXX
135. ಆಕ౨ರ ยತ ಅඝಮൟಲದ ೦ೕฃൡಗಳ ඛಧ.- (1) 134ඡ
ಪಕರಣದ ෬ฉಡ คಡ ಅಥ฿ ๑ಲౙ เඌโದඝ౬ ನಗರ ඩยಃ ඛಧბคದ ತฆ฿ಯ
ಆಕ౨ರ ยತ ಅඝಮൟ ಇಲං ನಗರඅಳಜನ ෴โඃ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ,
೦ೕฃൡ ಫಲಕಗಳ ಅಥ฿ ರಚචಯ ෬ว ಅಥ฿ ಅದರ ෬มಗದย ෴โඃ
೦ೕฃತඝ౬ ඛ෦ბಸತಕౙದ౪ಲ, ಪದ๏ბಸತಕౙದ౪ಲ, ಅಳವലಸತಕౙದ౪ಲ ಅಥ฿ ಇಡತಕౙದ౪ಲ
ಅಥ฿ ෴โඃ ಸ౩ಳದย ෴โඃ คೕൟಯวೕ ಆಗย ಪದ๏ბಸತಕౙದ౪ಲ.
(2) ಆಕ౨ฆ,-
(i) ೦ೕฃൡ ನಗರ ඩยಃ ರದ ෴โඃ ಉಪเඌಯඝ౬ಉಲಂಫದฉ;
ಅಥ฿
16
(ii) ೦ೕฃൟಡ ීඌඈ คಡ ಅಥ฿ ๑ಲౙ ෴โർದง ౾ ಇൿ౪ ಅದඝ౬
ඩವ ലರൽದ౪ฉ,
- ಅಂಥ ಅඝಮൟಯඝ౬ ಆಡತಕౙದ౪ಲ.
(3)
(2)ඡ
ಉಪಪಕರಣದ
ಉಪීಧಗั
ತಳಪഖౣ,
೦ೕฃൡ
คಡಡ
ಞค෴ಗಬർದ ೦ೕฃൟನ ದಭბದย, ಆಕ౨ฆ, ෴ವ ಅವඌಡ คಡಯ
ඩವൟ ීಧಪഔౣංೕ ಆ ෴โඃ ಅವඌಡ ಅඝಮൟಯඝ౬ ಆಡತಕౙൿ౪ ಮൡ౨
ಅಂಥ ಅඝಮൟಡ ීඌඈ ෴โඃ ඹೕಜඝ౬ เඌಸತಕౙದ౪ಲ:
ಪฏൡ, ಈ ಪಕರಣದ ಉಪීಧಗำ, ซว౷ ವವರಃౙ ීಧಪಟౣಂ ซว౷ಯ
ಆವರಣಗಳย ඛ෦ბದ, ಪದ๏ბದ, ಅಳವലದ, ಕมದ ෴โඃ ೦ೕฃൟಡ
ಅನ౷ಸತಕౙದ౪ಲ
XXX
XXX
XXX
138. ಅನඌಂತ ೦ೕฃತඝ౬ ಡൿಀโൿ.- 134ඡ ಪಕರಣದ ಅಥ฿
135ඡ ಪಕರಣದ ಉಪීಧಗัಡ ತൽ౷ฆದ౫฿ಜ ಅಥ฿ ෴โඃ ಅವඌಡ ೦ೕฃತඝ౬
ඛ෦ბಸฤ, ಪದ๏ბಸฤ ಅಳವലಸฤ ಅಥ฿ ಇಡฤ ඛೕಡมದ ยತ ಅඝಮൟ
෨౽౨ಯ฿ದ ಅಥ฿ ಅඞ೧ბತ฿ದ ತฆ฿ಯ, ෴โඃ ೦ೕฃತඝ౬ಇಟౣฉ,
ಪದ๏ბದฉ, ಅಳವലದฉ ಅಥ฿ ಉัಆಂಡฉ, ಆಕ౨ฆ ยತ ඣೕഔೕಸඝ౬
ಆഴವ ෩ಲಕ, ෴ವ ේ෦ಯ, ಕಟౣಡದ, ತೕഷಯ, ೦ೕฃൡ ಫಲಕದ ಅಥ฿
ರಚචಯ ෬ว ಅಥ฿ ෬มಗದย ಅದඝ౬ ಇಡมಜංೕ, ಪದ๏ბಸมಜංೕ,
ಅಳವലಸมಜංೕ ಅಥ฿ ಉัಆಳมಜංೕ, ಆ ෴โඃ ේ෦ಯ, ಕಟౣಡದ,
ತೕഷಯ,
೦ೕฃൡ
ಫಲಕದ
ಅಥ฿
ರಚචಯ
ยೕಕನඝ౬
ಅಥ฿
ಅඌෟೕಗർರನඝ౬ ಅಂಥ ೦ೕฃತඝ౬ಃಳಡ ಇั๋ ಅಥ฿ ಡൿಀ๋,
ಅಗತಪലಸಬൿ ಮൡ౨ ෴โඃ ಕಟౣಡ, ේ෦ ಅಥ฿ ಸ౷ತ౨ඝ౬ ಪๆ๏ಸಬൿ
ಮൡ౨ ೦ೕฃತඝ౬ ಡൿ ౾ಸಬൿ.
XXX
XXX
XXX
139. ೦ೕฃൟನ ෬ว คಡ ಅಥ฿ ๑ಲౙ ಗಹൕ.- ಆಕ౨ฆ 134ඡ
ಪಕರಣದ ෬ฉಡ ೦ೕฃൟನ ෬ว เඌಸಬർದ ෴โඃ คಡಯ ಅಥ฿ ๑ಲౙದ
ಗಹൕಯඝ౬ ಉಪเඌಗಳย ಉಪීඌಸಬർඈಥ ඛීಧචಗำ ಮൡ౨ ಷರൡ౨ಗಳ
෬ว ಒಂൿ คಡ ಒಂൿ ವಷბಃౙ෦ೕರದ ෴โඃ ಅವඌಡ ಞൟ౨ಡಡ ಆಡಬൿ
XXX
XXX
XXX
17
ಅඝ - VIII
[103ඡ ಪಕರಣವඝ౬ ඣೕല]
೦ೕฃൡಗಳ ෬ว คಡ
ಕ.
.
เವರಗำ
ಪൟ ವಷბಃౙ
คಡಯ ಗคಷ
෮ಬಲಞ ง.
1.
ේ෦, ಕಟౣಡ, ತೕഷ, ೦ೕฃൡ ಫಲಕಗำ, ಕഖౣ, ಸ౨ಂಭ,
ರಚචಗำ, ಇ൞ൽಗಳ ෬ยನ ൽೕඩอ౽ರเಲದ ೦ೕฃൡಗำ,-
ง.
(ಎ) 1 ಚದರ ෦ೕಟฑ ವฉಜನ ೦ಗಃౙ
50
() 1 ಚದರ ෦ೕಟฑ ಜಂತ ກೋ ಮൡ౨ 2.5 ಚದರ ෦ೕಟฑ ವฉಜನ
೦ಗಃౙ
80
()
ಪൟಂൿ ກನ 2.5 ಚದರ ෦ಟฑ ೦ಗಃౙ ಅಥ฿ ಅದ౾ౙಂತ
ಕല෫ ೦ಗಃౙ
80
2.
ಎൡ౨ಗัಂದ, ಀൿฉಗัಂದ ಅಥ฿ ಇತರ ඩಗัಂದ,
ಮඝಷคಂದ, ಕฤಗัಂದ ಎึಯมಞವ ฿ಹನಗಳ ෬ว
ಒಯมಞವ ಅಥ฿ ෴โඃ ฿ಹನದ ෬ว ಒಯมಞವ
ಧನದ ෬ยನ ൽೕඩอ౽ರเಲದ ෴โඃ ೦ೕฃൡಗำ,-
(ಎ)
5 ಚದರ ෦ೕಟฑ ವฉಜನ ೦ಗಃౙ
300
()
ಪൟಂൿ ກನ 5 ಚದರ ෦ೕಟฑ ಅಥ฿ ಅದ౾ౙಂತ
ಕല෫ಯ ೦ಗಃౙ
300
3.
฿ಹನಗಳ ෬ว ಒವ ൽೕඩอಂತ ೦ೕฃൡ ಫಲಕಗำ.
(ಎ)
5 ಚದರ ෦ೕಟฑವฉಜನ ೦ಗಃౙ
375
()
ಪൟಂൿ ກನ 1 ಚದರ ෦ೕಟฑ ಅಥ฿ ಅದ౾ౙಂತ
ಕല෫ಯ ೦ಗಃౙ
75
4.
౷ೖ ැೕി ბನವฆ ಒವ ൽೕඩอಂತเಲದ ೦ೕฃൡ
ಫಲಕಗำ.
(ಎ)
1 ಚದರ ෦ೕಟฑಡ ෦ೕರದ ಪൟಂൿ ಫಲಕಃౙ
75
()
1 ಚದರ ෦ೕಟฑಡ ෦ೕคದ ಮൡ౨ 2.5 ಚದರ ෦ೕಟฑವฉಜನ
ಪൟಂൿ ಫಲಕಃౙ
150
()
ಪൟಂൿ ກನ ಚದರ ෦Áಟฑ ಅಥ฿ ಅದ౾ౙಂತ ಕല෫
เ౨ೕಣბಃౙ
75
5.
౷ೖ ැೕി ბನವฆ ಒವ ൽೕඩอಂತ ೦ೕฃൡ
ಫಲಕಗำ,-
(ಎ) 1 ಚದರ ෦ೕಟฑ ෦Áರದ ಪൟಂൿ ಫಲಕಃౙ
150
()
1 ಚದರ ෦ೕಟฑಡ ෦ೕคದ ಮൡ౨ 2.5 ಚದರ ෦ೕಟฑವฉಜನ
ಪൟಂൿ ಫಲಕಃౙ
250
()
ಪൟಂൿ ກನ 1 ಚದರ ෦ೕಟฑ ಅಥ฿ ಅದ౾ౙಂತ
ಕല෫ಯ เ౨ೕಣბಃౙ
150
6.
ේ෦, ಕಟౣಡ, ತೕഷ, ಅಥ฿ ೦ೕฃൡ ಫಲಕಗำ, ಕഖౣ,
ಸ౨ಂಭ, ರಚචಗำ ಇ൞ൽಗಳ ෬ยನ ൽೕඩอಂತ ೦ೕฃൡಗำ,-
18
ಕ.
.
เವರಗำ
ಪൟ ವಷბಃౙ
คಡಯ ಗคಷ
෮ಬಲಞ ง.
(ಎ)
2 ಚದರ ෦ೕಟฑವฉಜನ ೦ಗಃౙ
75
()
2 ಚದರ ෦ೕಟฑ ಡ ෦ೕคದ ಮൡ౨ 5 ಚದರ ෦ೕಟฑ ವฉಜನ ೦ಗಃౙ
150
()
5 ಚದರ ෦ೕಟฑ ಡ ෦ೕคದ ಮൡ౨ 7.5 ಚದರ ෦ೕಟฑ ವฉಜನ
೦ಗಃౙ
150
(ല)
ಪൟಂൿ ກನ 2.5 ಚದರ ෦ೕಟฑ ಅಥ฿ ಅದ౾ౙಂತ ಕല෫
೦ಗಃౙ
175
7.
ತൽರಗಳย ಟ ಇತರ ವბಜඛಕ ಸ౩ಳಗಳย ฉಯ
෬ว มಂಟඨბ ೖഴಗำ ಅಥ฿ ಅಂಥๆ ಧನಗಳ ෩ಲಕ
ಪದ๏ბವ ೦ೕฃൡಗำ,-
(ಎ)
5 ಚದರ ෦ೕಟฑವฉಜನ ೦ಗಃౙ
250
()
5 ಚದರ ෦ೕಟฑಡ ෦ೕคದ ಮൡ౨ 7.5 ಚದರ ෦ೕಟฑವฉಜನ
೦ಗಃౙ
275
()
ಪൟಂൿ ກನ 2.5 ಚದರ ෦ೕಟฑ ಅಥ฿ ಅದ౾ౙಂತ ಕല෫
೦ಗಃౙ
275
8.
ೕൽಗัಡ ಅಡมಜ ൢಞ౾ದ ൽೕඩอಂತเಲದ
೦ೕฃൡಗำ,-
(ಎ)
1 ಚದರ ෦ೕಟฑವฉಜನ ೦ಗಃౙ
50
()
1 ಚದರ ෦ೕಟฑಡ ෦ೕคದ ಮൡ౨ 2.5 ಚದರ ෦ೕಟฑವฉಜನ
೦ಗಃౙ
80
()
ಪൟಂൿ ກನ 2.5 ಚದರ ෦ೕಟฑ ಅಥ฿ ಅದ౾ౙಂತ ಕല෫
೦ಗಃౙ
80
ಚච:- 8ඡ ನ ෬ว คಡ ಆಕ౨ฆ ඛಧბค๋ಥ
ಪಣಃౙ ಅඝರ฿ಜ เඌಸมಞ๋ಥ ೦ಗದ
ലಡಡ ກಡ෴ಜ ಇฆತ౨ං.
9.
ಌย ಇฆವ, ಆದฉ ಅโಗಳ ෬ว ೦ೕฃൡർರನ ກಸರඝ౬
ຄಂൽฆವ ಅಥ฿ ``ലಡಡ ಇං’’ ಎಂಬ ಪಕಟൕಯඝ౬
ಪದ๏ბฆವ ൽೕඩอಂತವಲದ ೦ೕฃൡ ಫಲಕಗำ.
(J)
1 ಚದರ ෦ೕಟฑವฉಜನ ೦ಗಃౙ
25
(©)
1 ಚದರ ෦ೕಟฑಡ ෦ೕคದ 2.5 ಚದರ ෦ೕಟฑವฉಜನ ೦ಗಃౙ
40
(¹)
ಪൟಂൿ ກನ 2.5 ಚದರ ෦ೕಟฑ ಅಥ฿ ಅದ౾ౙಂತ ಕല෫
೦ಗಃౙ
40
10.
ಹฃ೩ ನഷವ ಆವರಣಗಳย ಇฆ๋ಥโಗಳඝ౬ ຄರൡಪല
ಪൟಂൿ ಹฃ೩ ฃಟವඝ౬ ೦ೕฃൡ ഴವ ಕ౨
ಅಳಯ ಎರಡ౾ౙಂತ ກಲದ ಫಲಕಗಳඝ౬ ಆ ಸ౩ಳದยನ ಪ෨ಖ
ඛๆಶನದ ෬ว ಒಂದඝ౬ ಮൡ౨ ನಗರඩยಃಯ ൽೕಪದ ಉಬದ
෬ว ಒಂದඝ౬ ಕฤ ಹฃ೩ർರคಡ ಅඝಮൟ ඛೕഴโൿ.
500
XXX
XXX
XXX
19
KARNATAKA LEGISLATIVE ASSEMBLY
SIXTEENTH LEGISLATIVE ASSEMBLY
NINTH SESSION
(Adjourned Meetings)
THE KARNATAKA MUNICIPALITIES AND CERTAIN OTHER LAW
(AMENDMENT) BILL, 2026
(LA Bill No. 05 of 2026)
A Bill further to amend the Karnataka Municipalities Act, 1964 and the
Karnataka Municipal Corporations Act, 1976.
Whereas it is expedient further to amend the Karnataka Municipalities Act,
1964 (Karnataka Act 22 of 1964) and the Karnataka Municipal Corporations Act,
1976 (Karnataka Act 14 of 1977) for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the seventy seventh year
of the Republic of India as follows, namely:-
1. Short title and commencement.- (1) This Act may be called the Karnataka
Municipalities and Certain Other Law (Amendment) Act, 2026.
(2) It shall come into force at once.
2. Amendment of Karnataka Act 22 of 1964.- In the Karnataka
Municipalities Act, 1964 (Karnataka Act 22 of 1964),-
(1) in section 94,-
(i) in sub-section (1), in clause (b), sub-clause (xiii) and the entries relating
thereto shall be omitted; and
(ii) sub-section (1-B), shall be omitted.
(2) after section 132, the following shall be inserted, namely:-
“132-A. Fee on advertisement.- Every person who erects, exhibits, fixes or
retains, upon or over any land, building, wall or structure, any advertisement or
who displays any advertisement to public view in any manner whatsoever, in any
place whether public or private, shall pay on every advertisement which is so
erected, exhibited, fixed, retained or displayed to public view, an advertisement fee
20
calculated at such rates and in such manner and subject to such exemptions, as
the municipal council may, by resolution determine:
Provided that, the rates shall be subject to the maximum and minimum laid
down by the Government in this behalf.
Provided further that, no fee shall be levied under this section on any
advertisement or a notice of,-
(a) a public meeting of municipalities; or
(b) an election to any legislative body; or
(c) a candidature in respect of such an election.
Provided also that, such other exemptions from advertisement fee may be
granted as approved by the Government and notified under the rules.”
(3) for section 133, the following shall be substituted, namely.-
“133. Prohibition of advertisements without written permission of
municipal council.- (1) No advertisement shall, after the levy of the fee under
section 132-A which has been determined upon by the municipal council, be
erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding
or structure within the municipal area or shall be displayed in any manner
whatsoever in any place without the written permission of the municipal council.
(2) The municipal council shall not grant such permission if,-
(i) the advertisement contravenes any bye-law made by the municipal council;
or
(ii) the fee, if any, due in respect of the advertisement has not been paid.
(3) Subject to the provisions of sub-section (2), in the case of an advertisement
liable to the advertisement fee, the municipal council shall grant permission for the
period to which the payment of the fee relates.”
(4) for section 136, the following shall be substituted, namely.-
“136. Removal and demolition of unauthorised advertisement.- If any
advertisement be erected, exhibited, fixed or retained contrary to the provisions of
section 133 or after the written permission for the erection, exhibition, fixation or
retention thereof for any period which has expired or become void, the Municipal
Commissioner or Chief officer may, by notice in writing, require the owner or the
occupier of the land, property, building, wall, hoarding or structure upon or over
which the same is erected, exhibited, fixed or retained, to take down or remove such
21
advertisement or may enter any building, land or property and have the
advertisement removed or demolished:
Provided that, in case of advertisement that is liable to pay advertisement fee
and/or penalty, whether authorized or unauthorized, but delays to pay the same,
he shall be liable to pay, in addition to the fee and/or penalty, an interest thereon
at a rate of eighteen percent per annum calculated from the date of advertisement
fee or penalty becoming due until the date of payment thereof.
Provided further that, any unauthorized advertisement shall be liable to pay a
penalty and also a fine as may be prescribed. The said payment of penalty or the
fine shall not entitle the unauthorized advertisement to continue and the same
shall be summarily removed or demolished.
Provided also that, the fine on unauthorized advertisements or displays may
be recovered on the spot in such manner as may be prescribed.
Provided also that, any dues, as per prescribed advertisement fee, may be
assessed, demand and show cause notice thereon issued and recoveries made,
mutatis-mutandis in the manner provided for issuance of show cause notice,
demand notice and the recovery of dues for the property tax under this Act.
Provided also that, for unauthorized advertisements, the cost of removal
thereof, in addition to other provisions, may be recovered by the seizure and sale
of the unauthorized advertisement materials or in the manner provided for recovery
of the dues of the property tax.”
(5) in section 142, in sub-section (1), in clause (b), in the first proviso, the entry
(iv) shall be omitted.
(6) in section 324, in sub-section (1), for clause (ff), the following shall be
substituted, namely:-
“(ff) prescribing the conditions subject to which permission may be granted,
renewed, refused, suspended or withdrawn, for erecting, exhibiting, fixing or
retaining any advertisement liable to fee under this Act, over any land, building or
structure or upon or in any vehicle or for displaying in any other manner;”
(7) Schedule VII and the entries relating thereto shall be omitted.
3. Amendment of Karnataka Act 14 of 1977.- In the Karnataka Municipal
Corporations Act, 1976 (Karnataka Act 14 of 1977),-
(1) in section 103, in clause (b), sub-clause (vi) shall be omitted.
22
(2) for section 134, the following shall be substituted, namely.-
“134. Fee on advertisement.- Every person who erects, exhibits, fixes or
retains, upon or over any land, building, wall or structure any advertisement or
who displays any advertisement to public view in any manner whatsoever, in any
place whether public or private, shall pay on every advertisement which is so
erected, exhibited, fixed, retained or displayed to public view, an advertisement fee
calculated at such rates and in such manner and subject to such exemptions, as
the Corporation may, by resolution determine:
Provided that, the rates shall be subject to the maximum and minimum laid
down by the Government in this behalf.
Provided further that, no fee shall be levied under this section on any
advertisement or a notice of,-
(a) a public meeting of the Corporation; or
(b) an election to any legislative body; or
(c) a candidature in respect of such an election.
Provided also that, such other exemptions from advertisement fee may be
granted as approved by the Government and notified under the rules.”
(3) for section 135, the following shall be substituted, namely:-
“135. Prohibition of advertisements without written permission of
Commissioner.- (1) No advertisement shall, after the levy of the fee under section
134 which has been determined upon by the Corporation, be erected, exhibited,
fixed or retained upon or over any land, building, wall, hoarding or structure within
the municipal area or shall be displayed in any manner whatsoever in any place,
without the written permission of the Commissioner.
(2) The Commissioner shall not grant such permission if,-
(i) the advertisement contravenes any bye-law made by the Corporation; or
(ii) the fee, if any, due in respect of the advertisement, has not been paid.
(3) Subject to the provisions of sub-section (2), in the case of an advertisement
liable to the advertisement fee, the Commissioner shall grant permission for the
period to which the payment of the fee relates.”
23
(4) for section 138, the following shall be substituted, namely:-
“138. Removal and demolition of unauthorised advertisement.- If any
advertisement be erected, exhibited, fixed or retained contrary to the provisions of
sections 134 and 135, or after the written permission for the erection, exhibition,
fixation or retention thereof for any period which has expired or become void, the
Commissioner may, by notice in writing, require the owner or the occupier of the
land, property, building, wall, hoarding or structure upon or over which the same
is erected, exhibited, fixed or retained, to take down or remove such advertisement
or may enter any building, land or property and have the advertisement removed
or demolished:
Provided that, in case of advertisement that is liable to pay advertisement fee
and/or penalty, whether authorized or unauthorized, but delays to pay the same,
he shall be liable to pay, in addition to the fee and/or penalty, an interest thereon
at a rate of eighteen percent per annum calculated from the date of advertisement
fee or penalty becoming due until the date of payment thereof.
Provided further that, any unauthorized advertisement shall be liable to pay a
penalty and also a fine as may be prescribed. The said payment of penalty or the
fine shall not entitle the unauthorized advertisement to continue and the same
shall be summarily removed or demolished.
Provided also that, the fine on unauthorized advertisements or displays may
be recovered on the spot in such manner as may be prescribed.
Provided also that, any dues as per prescribed advertisement fees may be
assessed, demand and show cause notice thereon issued and recovery made,
mutatis mutandis, in the manner provided for issuance of show cause notice,
demand notice and the recovery of dues for the property tax under this Act.
Provided also that, for unauthorized advertisements the cost of removal
thereof, in addition to other provisions, may be recovered by the seizure and sale
of the unauthorized advertisement materials or in the manner provided for recovery
of the dues of the property tax.”
(5) section 139 shall be omitted.
(6) Schedule VIII and the entries relating thereto shall be omitted.
4. Validation of Levy and collection of tax, cess, fee etc.- Notwithstanding
anything contained in any judgment, decree or order of any Court, Tribunal or other
24
authority to the contrary levy, assessment or collection of any amount as tax, cess,
fee etc. on building, vacant plot etc., tax, cess, fee etc. made or purporting to have
been made and any action or thing taken or done (including any notices or orders
issued or assessment made) and all proceedings held and any levy and collection
of tax, cess, fee etc. purported to have been collected by way of tax, cess, fee etc. in
relation to such levy, assessment or collection under the provisions of the Principal
Acts or any rules, notification, order, guidelines or letters before the
commencement of the Karnataka Municipalities and Certain Other Law
(Amendment) Act, 2026 shall be and shall deemed to be valid and effective for all
purposes as if such levy, assessment or collection or action or thing had been made,
taken or done under the Principal Acts as amended by the Karnataka Municipalities
and Certain Other Law (Amendment) Act, 2026 and accordingly,-
(a) All acts, proceedings or things done or any action taken by the Government
or the officers of the Municipality or Corporation, as the case may be, in connection
with the levy, assessment or collection of any amount as fee for all purposes be
deemed to be and to have always been made, done or taken in accordance with law;
(b) No suit or other proceeding shall be maintained or continued in any Court
or Tribunal or before any authority for the refund of any such fee; and
(c) No Court shall enforce any decree or order directing the refund of any such
fee.
STATEMENT OF OBJECTS AND REASONS
It is considered necessary to further amend the Karnataka Municipalities
Act, 1964 (Karnataka Act 22 of 1964) and the Karnataka Municipal Corporations
Act, 1976 (Karnataka Act 14 of 1977) to make provisions for advertisements on par
with the provisions of the Greater Bengaluru Governance Act, 2024 (Karnataka
Act 36 of 2025) for,-
(i)
levy and collection of fee on advertisements;
(ii)
regulation of unauthorized advertisements; and
(iii)
validation of such fee and penalty, so collected.
Hence, the Bill.
25
FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed legislative measure.
MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause -2
Proviso to section 136 sought to be substituted by sub-
clause (4) empowers the State Government to make rules
regarding the penalty and fine liable to be paid for
unauthorized advertisement and the manner to recover the
fine on unauthorized advertisements or displays on the spot.
Clause-3
Proviso to section 138 sought to be substituted by sub-
clause (4) empowers the State Government to make rules
regarding the penalty and fine liable to be paid for
unauthorized advertisement and the manner to recover the
fine on unauthorized advertisements or displays on the spot.
The proposed delegation of legislative power is normal in character.
B. S. SURESHA
Minister for Urban Development
and Town Planning
M.K. VISHALAKSHI
Secretary
Karnataka Legislative Assembly
26
ANNEXURE
EXTRACT FROM THE KARNATAKA MUNICIPALITIES ACT, 1964
(KARNATAKA ACT 22 OF 1964)
X XX
XXX
XX X
94. Taxes which may be imposed.— (1) Subject to the general or special
orders of the Government, a municipal council,-
(b) at rates not exceeding those specified in this Act, may levy any one or
more of the following taxes or fee:—
X XX
XXX
XX X
(xiii) a tax or fee on advertisements (other than advertisements published in
newspapers) erected, exhibited, fixed or retained upon or over any land, building,
wall, hoarding, frame, post or structure or upon or in any vehicle or displayed to
public view in any manner whatsoever visible from a public street or public place
(including any advertisement exhibited by means of cinematograph):
X XX
XXX
XX X
133. Prohibition of advertisements without written permission of
municipal council.— (1) No advertisement shall, after the levy of the tax or fee
under section 94 has been determined upon by the municipal council, be exhibited,
erected, fixed or retained upon or over any land, building, wall, hoarding, frame,
post or structure or upon or in any vehicle or shall be displayed in any manner
whatsoever in any place within the municipal area without the written permission
of the municipal council, granted in accordance with bye-laws made under this
Act.
(2) The municipal council shall not grant such permission if,—
(i) the advertisement contravenes any bye-laws made under this Act; or
(ii) the tax or fee , if any, due in respect of the advertisement has not been
paid.
(3) Subject to the provisions of sub-section (2), in the case of an advertisement liable
to the advertisement tax, the municipal council shall grant permission for the period to
which the payment of the tax relates and no fee shall be charged in respect of such
permission.
X XX
XXX
XX X
136. Removal of unauthorised advertisements.—If any advertisement is
exhibited, erected, fixed or retained in contravention of the provision of section 133,
or after the written permission for the exhibition, erection, fixation or retention
thereof for any period shall have expired or become void, the Municipal
Commissioner or Chief Officer may, by notice in writing, require the owner or
occupier of the land, building, wall, hoarding, frame, post or structure or vehicle
upon or over or in which the same is exhibited, erected, fixed or retained to take
27
down or remove such advertisement or may enter any land, building, property or
vehicle and have the advertisement dismantled, taken down or removed or spoiled,
defaced or screened.
X XX
XXX
XX X
142. Presentation of bill for taxes.— (1) When any amount,—
(a) which, by or under any provisions of this Act, is declared to be recoverable
in the manner provided by this Chapter, or
(b) which, is claimable as an amount or instalment on account of any tax
which is now imposed or hereafter may be imposed in any municipal area,
shall have become due,
the municipal council shall, with the least practicable delay, cause to be
presented to the person liable for the payment thereof, a bill for the sum claimed
as due:
Provided that no such bill shall be necessary in the case of,—
(i)
a tax on vehicles;
(ii)
a tax on dogs;
(iii)
toll payable on demand;
(iv)
a tax on advertisements;
X XX
XXX
XX X
324. Power to make bye-laws.— (1) Subject to the provisions of this Act and
the rules made thereunder, every municipal council may from time to time make,
alter or rescind byelaws,—
X XX
XXX
XX X
(ff) prescribing the conditions on or subject to which permission may be
granted, renewed, refused, suspended or withdrawn for erecting, exhibiting, fixing
or retaining any advertisement liable to tax under this Act, over any land, building
or structure or upon or in any vehicle or for displaying in any other manner;
X XX
XXX
XX X
28
SCHEDULE VII.
(Section 94)
TAX ON ADVERTISEMENTS.
Sl.
Particulars
Maximum amount
No.
of tax per annum
Rs.
1. Non-illuminated advertisements on land, building, wall,
hoardings, frame, post, structures, etc.—
(a) For a space up to 1 sq. m.
10
(b) For a space over 1 sq. m. and up to 2.5 sq. m. 16
(c) For every additional 2.5 sq. m. or less
16
2. Non-illuminated advertisements carried on vehicles, drawn by
bullocks, horses, or other animals, human beings, cycle or
any other device carried on any vehicle,—
(a) For a space up to 5 sq. m.
60
(B) For every additional 5 sq. m. or less
60
3.
Illuminated advertisement boards carried on vehicles,—
(a) For a space up to 5 sq. m.
75
(b) For every additional 1 sq. m. or less
15
4.
Non-illuminated
advertisement
boards,
carried
by
sandwich
boardmen,—
(a) For each board not exceeding 1 sq. m.
15
Sl.
Particulars
Maximum amount
No.
of tax per annum
(b) For each board exceeding 1 sq. m. and up to 2.5 sq. m.
30
(c) For each additional 1 sq. m. in area or less
15
5.
Illuminated advertisement boards carried by sandwich boardmen,—
(a) For each board not exceeding 1 sq. m.
30
(b) For each board exceeding 1 sq. m. and up to 2.5 sq. m.
50
(c) For each additional 1 sq. m. in area or less
30
6.
Illuminated advertisements on land, building, wall or hoardings,
frame, post, structures, etc,—
(a) For a space up to .2 sq. m.
15
(b) For a space over .2 sq. m. and up to .5 sq. m.
30
(c) For a space over .5 sq. m. and up to 2.5 sq. m.
35
(d) For every additional 2.5 sq. m. or less
35
7.
Advertisements exhibited on screens in cinema houses and other
public places by means of lantern slides or similar devices,—
(a) For a space up to .5 sq. m.
50
(b) For a space over .5 sq. m. and up to 2.5 sq. m.
55
(c) For every additional 2.5 sq. m. or less
55
29
8.
Non-illuminated advertisements suspended across streets,—
(a) For a space upto 1 sq. m.
10
(b) For a space over 1 sq. m. and up to 2.5 sq. m.
16
(c) For every additional 2.5 sq. m. or less
16
N.B.—The tax on item 8 will be in addition to the space which will be
chargeable according to the scale to be determined by the Municipal
Commissioner or Chief Officer.
9.
Non-illuminated advertisement hoardings standing blank but
bearing the name of the advertiser or with the announcement “To be
let” displayed thereon,—
Sl.
Particulars
Maximum amount
No.
of tax per annum
(a) For a space up to 1 sq. m.
5
(b) For a space over 1 sq. m. and up to 2.5 sq.m.
8
(c) For every additional 2.5 sq. m. or less
8
10. Permission to auctioneers to put up not more than two100 (including
boards of reasonable size advertising each auction sale,the rent for
other than those in the premises where the auction is held,
exhibiting the
one on a prominent site in the locality and one on board on a
Municipal lamp post.
Municipal
lamp post).
EXTRACT FROM THE KARNATAKA MUNICIPAL CORPORATIONS ACT, 1976
(KARNATAKA ACT 14 OF 1976)
X XX
XXX
XX X
103. Taxes which may be imposed.- Subject to the general or special orders
of Government, a corporation shall,-
(b)at rates not exceeding those specified in this Act levy any one or more of
the following taxes or fee:-
X XX
XXX
XX X
(vi) a tax or fee on advertisement;
X XX
XXX
XX X
134. Tax or Fee on advertisement.- Every person who erects, exhibits, fixes
or retains, upon or over any land, building, wall or structure any advertisement or
who displays any advertisement to public view in any manner whatsoever, in any
place whether public or private, shall pay on every advertisement which is so
erected, exhibited, fixed, retained or displayed to public view, a tax or fee calculated
at such rates and in such manner and subject to such exemptions, as the
corporation may, with the approval of the Government, by resolution determine:
30
Provided always that the rates shall be subject to the maxima and minima
laid down by the Government in this behalf:
Provided further that no tax or fee shall be levied under this section on any
advertisement or a notice,-
(a) of a public meeting, or corporation of the city, or
(b) of an election to any legislative body, or
(c) of a candidature in respect of such an election:
Provided also that no such tax or fee shall be levied on any advertisement
which is not a sky-sign and which,-
(a) is exhibited within the window of any building; or
(b) relates to the trade or business carried on within the land or building
upon or over which such advertisement is exhibited, or to any sale or letting of
such land or building or any effects therein or to any sale, entertainment or meeting
to be held upon or in such land or building; or
(c) relates to the name of the land or building, upon or over which the
advertisement is exhibited, or to the name of the owner or occupier of such land or
building; or
(d) relates to
(e) is exhibited within any railway station or upon any wall or other property
of a railway except any portion of the surface of such wall or property fronting any
street.
Explanation 1.- The word 'structure' in this section shall include any
movable board on wheels used as an advertisement or an advertisement medium.
Explanation 2.- The expression 'sky-sign' shall, in this section, mean any
advertisement, supported on or attached to any post, pole, standard, frame work
or other support wholly or in part upon or over any land, building, wall or structure
which, or any part of which shall be visible against the sky from some point in any
public place and includes all and every part of any such post, pole, standard,
frame-work or other support. The expression 'skysign' shall also include any
balloon, parachute or other similar device employed wholly or in part for the
purposes of any advertisement upon or over any land, building or structure or upon
or over any public place but shall not include,-
(a) any flag-staff, pole, van or weather-cock, unless adapted or used wholly
or in part for the purpose of any advertisement; or
(b) any sign, or any board, frame or other contrivance securely fixed to or on
the top of the wall or parapet of any building, or on the cornice or blocking course
of any wall, or to the ridge of a roof:
31
Provided that such board, frame or other contrivance be of one continuous
face and not openwork, and does not extend in height more than one meter above
any part of the wall or parapet or ridge to, or against, or on which it is fixed or
supported; or
(c) any advertisement relating to the name of the land or building, upon or
over which the advertisement is exhibited, or to the name of the owner or occupier
of such land or building; or
(d) any advertisement relating exclusively to the business of a railway, and
placed wholly upon or over any railway, railway station, yard, platform or station
approach belonging to a railway, and so placed that it cannot fall into any street or
public place; or
(e) any notice of land or buildings to be sold, or let, placed upon such land
or buildings.
Explanation 3.- 'Public place' shall, for the purpose of this section, mean
any place which is open to the use and enjoyment of the public, whether it is
actually used or enjoyed by the public or not.
135. Prohibition of advertisements without written permission of
Commissioner.-(1) No advertisement shall, after the levy of the tax or feeunder
section 134 has been determined upon by the corporation, be erected, exhibited,
fixed or retained upon or over any land, building, wall, hoarding or structure within
the city or shall be displayed in any manner whatsoever in any place without the
written permission of the Commissioner.
(2) The Commissioner shall not grant such permission if,-
(i) the advertisement contravenes any bye-law made by the corporation; or
(ii) the tax or fee , if any, due in respect of the advertisement has not been
paid
(3) Subject to the provisions of sub-section (2), in the case of an advertisement liable
to the advertisement tax the Commissioner shall grant permission for the period to which
the payment of the tax relates and no fee shall be charged in respect of such permission:
Provided that the provisions of this section shall not apply to any advertisement
erected, exhibited, fixed or retained on the premises of a railway relating to the business
of a railway.
X XX
XXX
XX X
138. Removal of unauthorised advertisement.- If any advertisement be
erected, exhibited, fixed or retained contrary to the provisions of section 134 or
section 135 or after the written permission for the erection, exhibition, fixation or
retention thereof for any period shall have expired or become void, the
Commissioner may, by notice in writing, require the owner or the occupier of the
32
land, building, wall, hoarding or structure upon or over which the same is erected,
exhibited, fixed or retained to take down or remove such advertisement or may
enter any building, land or property and have the advertisement removed.
X XX
XXX
XX X
139. Collection of tax or fee on advertisement.- The Commissioner may
farm out the collection of any tax or fee on advertisement leviable under section
134 for any period not exceeding one year at a time on such terms and conditions
as may be provided for in the byelaws.
X XX
XXX
XX X
SCHEDULE VIII
(See section 103)
TAX ON ADVERTISEMENTS
Sl
No
Particulars
Maximum
amount of tax
per month
(in Rs.)
1.
Non-illuminated advertisement on land, building,
wall, hoardings, frame, post, structure, etc,-
(a) For a space upto 1 sq.m
(b) For a space over 1 sq.m. and upto to 2.5. sq.m.
(c) For every additional 2.5 sq.m. or less
50
80
80
2.
Non-illuminated advertisement carried on vehicles drawn
by bullocks, horses or other animals, human beings, cycle
or any other device carried on any vehicle,-
(a) For a space up to 5 sq.m.
(b) For every addition 5 .sq.m. or less
300
300
3
Illuminated advertisement boards carried on vehicles
(a) For a space upto 5.sq.m.
-
(b) For every additional 1.sq.m. or less
-
375
75
4
Non-illuminated advertisement boards carried by switch
boardmen,-
(a) For each board not exceeding 1 sq.m.
(b) For each board exceeding 1 sq.m. and upto 2.5. sq.m.
(c) For each additional 1 sq.m. in area or less
75
150
75
5
Illuminated advertisement boards carried by switch
boardmen,-
(a) For each board not exceeding 1 sq.m.
(b) For each board exceeding 1 sq.m. and upto 2.5 sq.m.
(c) For each additional 1 sq.m. in area or less
150
250
150
6
IIluminated advertisements on land, building, wall,
hoardings, frame, post, structure etc.,-
(a) For a space upto 0.2 sq.m.
(b) For a space over 0.2 sq.m. and upto to 0.5 sq.m.
75
150
33
(c) For a space over 0.5 sq.m. and upto 2.5 sq.m.
(d) For every additional 2.5 sq.m. or less
150
175
7
Advertisments exhibited on screens in cinema houses and
other public places by means of lantern slides or similar
devices,-
(a) For a space upto 0.5. sq.m.
(b) For a space over 0.5. sq.m. and upto to 2.5 sq.m.
(c) For every additional 2.5 sq.m. or less
250
275
275
8
Non-illuminated
advertisements
suspended
across
streets,-
(a) For a space upto 1. sq.m.
(b) For a space over 1. sq.m. and upto 2.5 sq.m.
(c) For every additional 2.5 sq.m. or less
(N.B. The tax on item 8 will be in addition to the rent for
the space which will be chargeable according to the scale
to be determined by the Commissioner.)
50
80
80
9
Non-illuminated advertisement boards standing blank but
bearing the name of the advertiser or the announcement
"To be let" displayed thereon,-
(a) For a space up to 1. sq.m.
(b) For a space over 1 sq.m. and upto 2.5 sq.m..
(c) For every additional 2.5 sq.m. or less
25
40
40
10
Permission to auctioneers to put up not more than two
boards of reasonable size advertising each auction sale,
other than those in the premises
where the auction is
held, one on a prominent site in the locality and one on a
corporation lamp-post
500
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Date: 2026.03.16 00:04:52 +05'30'