(cid:315)(cid:175)ೇಷ (cid:170)ಾಜ(cid:205) ಪ(cid:294)(cid:206)(cid:144)ೆ
, 10 , 2026 20 1948)
. 276 No. 276 ¨sÁUÀ – 4ಎ Part – IVA
DEPARTMENT OF PARLIAMENTARY AFFAIRS AND LEGISLATION SECRETARIAT NOTIFICATION NO: DPAL 14 SHASANA 2026, BENGALURU, DATED:10.04.2026 The Karnataka Motor Vehicles Taxation (Amendment) Act, 2026 ಇದ(cid:3203)(cid:3161) 2026ರ ಏඪ (cid:3631) (cid:3423)ಂಗಳ 9(cid:3489) (cid:3453)(cid:3482)ಂಕ(cid:3464)(cid:3455) ฃಜ (cid:3497)ಲರ ಒ(cid:3498)(cid:3181) (cid:3233) (cid:3461)(cid:3593)(cid:3423)(cid:3455)(cid:3178) , ನ (cid:3423)(cid:3635)ವ(cid:3633)(cid:3203)(cid:3227)(cid:3228) ಇದ(cid:3485)(cid:3180) 2026ರ ಕ(cid:3482)(cid:4305)ಟಕ ಅ(cid:3468)(cid:3483)ಯಮ ಒ : 29 ಎಂ(cid:3530)(cid:3452)(cid:3228) ಕ(cid:3482)(cid:4305)ಟಕ ฃಜ ಪತ ದ เ๕ಷ ಃಯ (ූಗ-IVA)ರย ಪ ಕഔಸಃಂൿ ಆඃ๏ಸมಜං,- KARNATAKA ACT 29 OF 2026
(First published in the Karnataka Gazette Extra-ordinary on the 10th day of April, 2026) THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2026 (Received the assent of the Governor on the 9th day of April, 2026)
An Act 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 seventh 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, 2026.
(2) It shall come into force from such date as the State Government may, by notification in the official Gazette, appoint.
(1)2 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), after fourth proviso, in Explanation-2, for the words, letters and figures "Parts A1, A2, A4, A5, A6, A7 and A8", the words, letters and figures "Parts A1, A2, A2(a), A4, A5, A5(a), A6, A7, A8, A8(a), A9 and A10" shall be substituted.
3. Amendment of section 4.- In section 4 of the Principal Act, in sub-section (3), after fourth proviso, the following shall be inserted, namely:-
"Provided also that, in case of new vehicle registered or other State vehicles migrating to this State, tax shall be levied as per the schedule Part-A."
4. Amendment of section 7.- In section 7 of the principal Act, in sub- section (3), after the word, letter and figure "Part C8", the words, letters, figures and brackets "Part C1(a), Part C4(a) and Part C7(a)" shall be inserted;
5. Amendment of schedule.- In the Schedule to the Principal Act,- (1) in Part A,-
(i) (a) in item no. 03, after the words "cash van", the words "already registered Commercial Tractor Trailers in the State" shall be inserted;
(b) for item no. 05(a) and the entries relating thereto, the following shall be substituted, namely:-
| 5(a)(i) | Motor vehicles (Contract carriages) plying for hire or reward and constructed or adopted to carry more than 20 passengers (excluding driver and conductor or attendant) and comply with rule 151(2) of the Karnataka Motor Vehicles Rules, 1989, for every passenger. | 1 500.00 |
| (ii) | Motor vehicles (Contract carriages) plying for hire or reward and constructed or adopted to carry more than 12 passengers but not more than 20 passengers (excluding driver and conductor or attendant)other than those liable to be taxed under item 5(a)(i) for every passengers. | 1500.00 |
| (iii) | Motor vehicles (Contract carriages) plying for hire or reward and constructed or adopted to carry more than 20 passengers (excluding driver and conductor or attendant)other than those liable to be taxed under item 5(a) (i) for every passengers. | 2000.00 |
| (iv) | Motor vehicles (LMV-Contract carriages) plying for hire or reward and constructed or adopted to carry more than 12 passengers but not more than 20 passengers (excluding driver and conductor or attendant) which are converted from maxi cab where registered/ conversion on or before 28-05-2021 and comply with rule 151(2) of the Karnataka Motor Vehicles Rules, 1989 for every passenger. | 700.00 |
(c) for item no 06 and the entries relating thereto, the following shall be substituted, namely: -
| 6 (a) Motor Vehicles (luxury buses) plying for hire or reward, constructed or adapted to carry more than 12 passengers (excluding driver and conductor or attendant) and comply with rule 128 of the Central Motor Vehicles rules, 1989, or Motor Vehicles with permits granted under Rule 82 to 85-A of the Central Motor Vehicles Rules 1989 or permits under sub-section (14) read with sub-section (9) of section 88 of the Motor Vehicles Act, 1988, plying for hire or reward permitted to carry more than twelve passengers (excluding driver and conductor or attendant) for every passenger. | 2 500.00 | |
| (b) | Motor Vehicles (Sleeper Coaches) plying for hire or reward, constructed or adapted to carry passengers (excluding driver and conductor or attendant) and comply with rule 125(c) with AIS 119 standards of the Central Motor Vehicles Rules, 1989, or Motor Vehicles with permits granted under rule 82 to 85-A of the Central Motor Vehicles Rules, 1989 or permits under sub-section (14) read with sub-section (9) of section 88 of the Motor Vehicles Act 1988, plying for hire or reward permitted to carry more than twelve passengers (excluding driver and conductor or attendant) for every sleeper. | 3 000.00 |
(d) in item no 13, after the words "Motor Vehicles", the words "already registered in the State" shall be inserted;
(ii) after Part-A2 and the entries relating thereto, the following shall be inserted, namely:-
4"PART –A2(a)
[see section 3(1)]
Commercial Tractors Trailers
| Sl. No. | Classes of vehicles | Commercial Tractors Trailers |
| 1 | 2 | 3 |
| A | At the time of Registration of New Vehicle | 10 % 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 4Years but not more than 5 Years | 75% |
| 5 | More than5Years but not more than 6 Years | 69% |
| 6 | More than6Years but not more than 7 Years | 64% |
| 7 | More than7Years but not more than 8 Years | 59% |
| 8 | More than 8Years but not more than 9 Years | 54% |
| 9 | More than9Years but not more than10 Years | 49% |
| 10 | More than10Years but not more than11 Years | 45% |
| 11 | More than11Years but not more than12 Years | 41% |
| 12 | More than12Years but not more than13 Years | 37% |
| 13 | More than13Years but not more than 14 Years | 33% |
| 14 | More than14Years but not more than 15 Years | 29% |
| 15 | More than15 years | 25% |
(iii) for Part-A5 and the entries relating thereto, the following shall be substituted, namely: -
"PART A5
(see section 3(1))
Lifetime Tax for Motor cars, Jeeps, Omni Buses and Private Service Vehicles.
| Sl. No. | Class of vehicles | Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which does not exceed Rs. 5 Lakhs. | Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceedsRs 5 Lakhs but does not exceed Rs.10Lakh | Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs10 Lakhs but does not exceed Rs.20 Lakhs | Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs.20 Lakhs. |
| 1 | 2 | 3 | 4 | 5 | 6 |
| A | At the time of Registration of New Vehicle | 13 % of cost of the Vehicle | 14 % of the cost of the Vehicle | 17% of the cost of the Vehicle | 18% 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 than7 Years | 64% | 64% | 64% | 64% |
| 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 than11 Years | 45% | 45% | 45% | 45% |
| 11 | More than 11 Years but not more than12 Years | 41% | 41% | 41% | 41% |
| 12 | More than 12 Years but not more than13 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 than15 years | 25% | 25% | 25% | 25% |
(iv) after Part-A5 and the entries relating thereto, the following shall be inserted, namely:-
"PART A5(a) (see section 3(1)) (Battery Operated Vehicle (BOV)) Lifetime Tax for Motor cars, Jeeps, Omni Buses and Private Service Vehicles which run on Electricity
| Sl. No. | Class of vehicles | Motor cars, Jeeps, Omni Buses and Private Service Vehicles run on Electricity having cost of the vehicle which does not exceed Rs. 10 Lakhs | Motor cars, Jeeps, Omni Buses and Private Service Vehicles run on Electricity having cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceed Rs 25 Lakhs | Motor cars, Jeeps, Omni Buses and Private Service Vehicles run on Electricity having cost of the vehicle which exceeds Rs. 25 Lakhs |
| 1 | 2 | 3 | 4 | 5 |
| A | At the time of Registration of New Vehicle | 5 % of cost of the Vehicle | 8 % 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 |
| 1 | Not more than 2 years | 93% | 93% | 93% |
| 2 | More than 2 Years but not more than 3 Years | 87% | 87% | 87% |
| 3 | More than 3 Years but not more than 4 Years | 81% | 81% | 81% |
| 4 | More than 4Years but not more than 5 Years | 75% | 75% | 75% |
| 5 | More than5Years but not more than6 Years | 69% | 69% | 69% |
| 6 | More than6Years but not more than7 Years | 64% | 64% | 64% |
| 7 | More than7Years but not more than 8 Years | 59% | 59% | 59% |
| 8 | More than 8Years but not more than 9 Years | 54% | 54% | 54% |
| 9 | More than9Years but not more than10 Years | 49% | 49% | 49% |
| 10 | More than10Years but not more than11 Years | 45% | 45% | 45% |
| 11 | More than11Years but not more than12 Years | 41% | 41% | 41% |
| 12 | More than12Years but not more than13 Years | 37% | 37% | 37% |
| 13 | More than13Years but not more than 14 Years | 33% | 33% | 33% |
| 14 | More than14Years but not more than 15 Years | 29% | 29% | 29% |
| 15 | More than15 years | 25% | 25% | 25% |
(v) for Part-A7 and the entries relating thereto, the following shall be substituted, namely:-
7"PART A7
(see section 3(1))
Lifetime Tax for Construction Equipment Vehicles (As renumbered and defined under Rule 2(cab) of C M V Rules,1989) And vehicles fitted with Air Compressor and Generators.
| Sl. No. | Class of vehicles | Construction equipment vehicles |
| 1 | 2 | 3 |
| A | At the time of Registration of New Vehicles | 10 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% |
" (vi) for Part-A8 and the entries relating thereto, the following shall be substituted, namely:-
"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).
| l. No. | Class of vehicles | Cost of the vehicle which does not exceed Rs. 10 Lakhs | Cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceed Rs. 15 Lakhs | Cost of the vehicle which exceeds Rs. 15 Lakhs |
| 1 | 2 | 3 | 4 | 5 |
| 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 |
| 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 |
| 1 | Not more than 2 years | 93% | 93% | 93% |
| 2 | More than 2 Years but not more than 3 Years | 87% | 87% | 87% |
| 3 | More than 3 Years but not more than 4 Years | 81% | 81% | 81% |
| 4 | More than 4 Years but not more than 5 Years | 75% | 75% | 75% |
| 5 | More than 5 Years but not more than 6 Years | 69% | 69% | 69% |
| 6 | More than 6 Years but not more than 7 Years | 64% | 64% | 64% |
| 7 | More than 7 Years but not more than 8 Years | 59% | 59% | 59% |
| 8 | More than 8 Years but not more than 9 Years | 54% | 54% | 54% |
| 9 | More than 9 Years but not more than 10 Years | 49% | 49% | 49% |
| 10 | More than 10 Years but not more than 11 Years | 45% | 45% | 45% |
| 11 | More than 11 Years but not more than 12 Years | 41% | 41% | 41% |
| 12 | More than 12 Years but not more than 13 Years | 37% | 37% | 37% |
| 13 | More than 13 Years but not more than 14 Years | 33% | 33% | 33% |
| 14 | More than 14 Years but not more than 15 Years | 29% | 29% | 29% |
| 15 | More than 15 years | 25% | 25% | 25% |
(vii) after Part-A8, and the entries relating thereto, the following shall be inserted, namely:-
"PART A8(a) (see section 3(1)) (Battery Operated Vehicles (BOV)) 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 | Motor Cabs which run on Electricity having cost of the vehicle which does not exceed Rs. 10 Lakhs | Motor Cabs which run on Electricity having cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceed Rs. 25 Lakhs | Motor Cabs which run on Electricity having cost of the vehicle which exceeds Rs. 25 Lakhs |
| 1 | 2 | 3 | 4 | 5 |
| A | At the time of Registration of New Vehicles | 5% of the cost of the vehicle | 8% 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 |
| 1 | Not more than 2 years | 93% | 93% | 93% |
| 2 | More than 2 Years but not more than 3 Years | 87% | 87% | 87% |
| 3 | More than 3 Years but not more than 4 Years | 81% | 81% | 81% |
| 4 | More than 4 Years but not more than 5 Years | 75% | 75% | 75% |
| 5 | More than 5 Years but not more than 6 Years | 69% | 69% | 69% |
| 6 | More than 6 Years but not more than 7 Years | 64% | 64% | 64% |
| 7 | More than 7 Years but not more than 8 Years | 59% | 59% | 59% |
| 8 | More than 8 Years but not more than 9 Years | 54% | 54% | 54% |
| 9 | More than 9 Years but not more than 10 Years | 49% | 49% | 49% |
| 10 | More than 10 Years but not more than 11 Years | 45% | 45% | 45% |
| 11 | More than 11 Years but not more than 12 Years | 41% | 41% | 41% |
| 12 | More than 12 Years but not more than 13 Years | 37% | 37% | 37% |
| 13 | More than 13 Years but not more than 14 Years | 33% | 33% | 33% |
| 14 | More than 14 Years but not more than 15 Years | 29% | 29% | 29% |
| 15 | More than 15 years | 25% | 25% | 25% |
(viii) after Part-A9,and the entries relating thereto, the following shall be inserted, namely:-
"PART A-10 (see section 3(1)) Lifetime Tax for Motor Vehicles Mounted with Drilling Rigs or Mounted with Air Compressor with drilling rig unit vehicles
| Sl. No. | Class of vehicles | Cost of the vehicle |
| 1 | 2 | 3 |
| A | At the time of Registration of New Vehicles | 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 |
| 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% |
(2) In Part C,-
(i) after Part C1,and the entries relating thereto, the following shall be inserted, namely:-
11"PART C1(a) (see section 7(3)) Refund Table for Commercial Tractors Trailers
| 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 |
" (ii) after Part C4, and the entries relating thereto, the following shall be inserted, namely:-
"PART C4(a) (see section 7(3))
Refund Table for Motor cars, Jeeps, Omni Buses and Private Service Vehicles which run on Electricity.
| 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 |
(iii) after Part C7, and the entries relating thereto, the following shall be inserted, namely:-
"PART C7(a) (see section 7(3)) Refund Table for Motor cab which run on Electricity.
| 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 |
6. Power to remove difficulty.- (1) If any difficulty arises in giving effect to the provisions of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2026 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:
13Provided 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, 2026.
(2) Every order made under sub-section (1) shall, as soon as after it is made, be laid before the State Legislature.
By Order and in the name of
the Governor of Karnataka,
G. Sridhar Secretary to Government Department of Parliamentary Affairs and Legislation
(cid:3704)ಸ(cid:3453)ೕಯ ವ(cid:3186) ವ(cid:3707)ರಗ(cid:3635) ಮ(cid:3425)(cid:3176) (cid:3662)ಸನ ರಚ(cid:3488) ಸ(cid:3273)(cid:3647)ಲಯ
ಅ(cid:3468)(cid:3696)ಚ(cid:3488)
(cid:3704)(cid:3218)(cid:3186) : (cid:3704)ವ(cid:3186) (cid:3662)ಇ 14 (cid:3662)ಸನ 2026, (cid:3533)ಂಗ(cid:3636)(cid:3590), (cid:3453)(cid:3482)ಂಕ:10.04.2026 ಕನ(cid:3180) ಡ ූ ಸಮಗ ಅไൽ౫ ಅ(cid:3468)(cid:3483)ಯಮ, 2022 (2023 ರ ಕ(cid:3482)(cid:4305)ಟಕ ಅ(cid:3468)(cid:3483)ಯಮ 13) ರ ಪ ಕರಣ 6ರലಯย ฃಜ (cid:3497)ಲ(cid:3588)ಂದ ಅඌಂತತัದ the Karnataka Motor Vehicles Taxation (Amendment) Act, 2026 (Karnataka Act 29 of 2026)ರ ූಂತರವඝ౬ ಅ(cid:3468)(cid:3202)ತ ಕನ(cid:3180) ಡ ಪಠ (cid:3653)ಂ(cid:3455) ಕ(cid:3482)(cid:4305)ಟಕ ฃಜ ಪತ ದ (cid:3648)(cid:3669)ಷ ಃಯ ((cid:3542)ಗ-IVA)ರย ಪ ಕഔಸಃಂൿ ಆඃ๏ಸมಜං,-
2026 ರ ಕ(cid:3482)(cid:4305)ಟಕ ಅ(cid:3468)(cid:3483)ಯಮ (cid:3704)(cid:3218)(cid:3186) : 29
(2026 ರ ಏඪ ฯ ൟಂಗಳ 10ඡ ൽකಂಕඈൿ ಕකბಟಕ ฃಜ ಪತ ದ เ๕ಷ ಃಯย ෮ದฤ ಪ ಕಟ(cid:3647)(cid:3228)(cid:3458)) ಕ(cid:3482)(cid:4305)ಟಕ (cid:3566)ೕ(cid:3347)(cid:3590) (cid:3647)ಹನಗಳ (cid:3428)(cid:3588)(cid:3233) (cid:3483)ಧ(cid:4305)ರ(cid:3413) ((cid:3423)(cid:3455)(cid:3178) ಪ(cid:3378)) ಅ(cid:3468)(cid:3483)ಯಮ, 2026 (2026 ರ ಏඪ ฯ ൟಂಗಳ 9ඡ ൽකಂಕඈൿ ฃಜ (cid:3497)ಲ(cid:3588)ಂದ ಅ(cid:3485)ಮ(cid:3423)ಯ(cid:3485)(cid:3180) ಪ(cid:3383)ಯ(cid:3617)(cid:3228)(cid:3458))
ಕ(cid:3482)(cid:4305)ಟಕ (cid:3566)ೕ(cid:3347)(cid:3590) (cid:3647)ಹನಗಳ คಡ (cid:3483)ಧ(cid:4305)ರ(cid:3413) ಅ(cid:3468)(cid:3483)ಯಮ, 1957(cid:3485)(cid:3180) ಮತ(cid:3176) ౣ (cid:3423)(cid:3455)(cid:3178) ಪല ಡฤ ಒಂൿ ಅඌඛಯಮ.
ಇย ಇ(cid:3485)(cid:3180) (cid:3560)ಂ(cid:3458) (cid:3209)(cid:3380)ಬ(cid:3590)ವ ಉ(cid:3458)(cid:3178) ೕಶಗ(cid:3633)(cid:3227)(cid:3228) ಕ(cid:3482)(cid:4305)ಟಕ (cid:3566)ೕ(cid:3347)(cid:3590) (cid:3647)ಹನಗಳ คಡ (cid:3483)ಧ(cid:4305)ರ(cid:3413) ಅ(cid:3468)(cid:3483)ಯಮ, 1957 (1957ರ ಕ(cid:3482)(cid:4305)ಟಕ ಅ(cid:3468)(cid:3483)ಯಮ 35)(cid:3485)(cid:3180) ಮತ(cid:3176) ౣ (cid:3423)(cid:3455)(cid:3178) ಪല ഴโൿ ಕ౨ (cid:3647)(cid:3228)(cid:3590)(cid:3650)ದ(cid:3588)ಂದ;
ಇ(cid:3455) (cid:3542)ರತ ಗಣฃಜ ದ ಎಪ(cid:3181) ౨ ೕಳ(cid:3489) ವಷბದย ಕ(cid:3482)(cid:4305)ಟಕ ฃಜ ದ เඋನಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย:-
141. (cid:3704)(cid:3198)(cid:3193) ಪ(cid:3176) (cid:3713)ಸ(cid:3590) ಮ(cid:3425)(cid:3176) (cid:3497)(cid:3187) (cid:3599)ಭ.- (1) ಈ ಅ(cid:3468)(cid:3483)ಯಮವ(cid:3485)(cid:3180) ಕ(cid:3482)(cid:4305)ಟಕ (cid:3566)ೕ(cid:3347)(cid:3590) ฿ಹನಗಳ คಡ ඛಧბರൕ (ൟൿ౪ ಪ(cid:3378)) ಅ(cid:3468)(cid:3483)ಯಮ, 2026 ಎಂ(cid:3455) ಕ(cid:3593)ಯತಕ(cid:3161) (cid:3455)(cid:3178) .
(2) ಇ(cid:3455) ฃಜ ಸ(cid:3197)(cid:4305)ರ(cid:3650) ಅඌಚච (cid:3561)ಲಕ ಸ(cid:3197)(cid:4305)(cid:3588) ฃಜ ಪತ ದย (cid:3236)(cid:3425)(cid:3176) ಪലಸಬർඈಥ ൽකಂಕൽಂದ ೦คಡ ಬರತಕౙ (cid:3455)(cid:3178) .
2. ಪ(cid:3187) ಕರಣ 3ರ (cid:3423)(cid:3455)(cid:3178) ಪ(cid:3378).- ಕ(cid:3482)(cid:4305)ಟಕ (cid:3566)ೕ(cid:3347)(cid:3590) (cid:3647)ಹನಗಳ คಡ (cid:3483)ಧ(cid:4305)ರ(cid:3413) ಅ(cid:3468)(cid:3483)ಯಮ, 1957 (1957ರ ಕ(cid:3482)(cid:4305)ಟಕ ಅ(cid:3468)(cid:3483)ಯಮ 35) (ಇย ಇ(cid:3485)(cid:3180) (cid:3560)ಂ(cid:3458) (cid:3561)ಲ ಅ(cid:3468)(cid:3483)ಯಮ(cid:3653)ಂ(cid:3455) ಉว ೕಸมಜං) 3(cid:3489) ಪ ಕರಣದ (1)(cid:3489) ಉಪ-ಪ ಕರಣದย ನ (cid:3482)ಲ(cid:3161) (cid:3489) ಪฏൡಕದ เವರൕ-2ರย "ಎ1, ಎ2, ಎ4, ಎ5, ಎ6, ಎ7 ಮ(cid:3425)(cid:3176) ಎ8 ූಗಗಳย " ಎಂಬ ಪದಗ(cid:3635), ಅ(cid:3160)ರಗ(cid:3635) ಮ(cid:3425)(cid:3176) ಅಂ(cid:3198)ಗಳ ಬದ(cid:3618)(cid:3233) "ಎ1, ಎ2, ಎ2(ಎ), ಎ4, ಎ5, ಎ5(ಎ), ಎ6, ಎ7, ಎ8, ಎ8(ಎ), ಎ9 ಮ(cid:3425)(cid:3176) ಎ10 ූಗಗಳย " ಎಂಬ ಪದಗ(cid:3635), ಅ(cid:3160)ರಗ(cid:3635) ಮ(cid:3425)(cid:3176) ಅಂ(cid:3198)ಗಳ(cid:3485)(cid:3180) ಪ ൟೕ೧ಸತಕౙ (cid:3455)(cid:3178) .
3. ಪ(cid:3187) ಕರಣ 4ರ (cid:3423)(cid:3455)(cid:3178) ಪ(cid:3378).- (cid:3561)ಲ ಅ(cid:3468)(cid:3483)ಯಮದ 4(cid:3489) ಪ ಕರಣದ (3)(cid:3489) ಉಪಪ ಕರಣದ (cid:3482)ಲ(cid:3161) (cid:3489) ಪ(cid:3599)(cid:3425)ಕದ ತ(cid:3590)(cid:3647)ಯ ಈ (cid:3560)ಂ(cid:3453)ನ ಪ(cid:3599)(cid:3425)ಕವ(cid:3485)(cid:3180) คಸತಕౙ (cid:3455)(cid:3178) , ಎಂದ(cid:3593):-
"ಅಲ ඃ ಪฏൡ, ඣೕಂದ෴ದ ຄಸ ฿ಹನ ಅಥ฿ ಇತฉ ฃಜ ದ (cid:3647)ಹನಗ(cid:3635) ಈ ฃಜ (cid:3203)(cid:3161) ವಲීದ ದಭბದย , ಅඝ (cid:3542)ಗ-ಎ ಪ (cid:3197)ರ คಡಯඝ౬ (cid:3648)(cid:3468)ಸತಕ(cid:3161) (cid:3455)(cid:3178) ".
4. ಪ(cid:3187) ಕರಣ 7ರ (cid:3423)(cid:3455)(cid:3178) ಪ(cid:3378).- (cid:3561)ಲ ಅ(cid:3468)(cid:3483)ಯಮದ 7(cid:3489) ಪ ಕರಣದ (3)(cid:3489) ಉಪಪ ಕರಣದย (cid:3590)ವ "(cid:3542)ಗ 8" ಎಂಬ ಪದ, ಅಂ(cid:3198), ಅ(cid:3160)ರ(cid:3203)(cid:3161) ಬದ(cid:3617)(cid:3228) "(cid:3542)ಗ 1(ಎ), ූಗ 4(ಎ) ಮൡ౨ ූಗ 7(ಎ)" ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಟ ಅౘರಗಳඝ౬ คಸತಕౙ (cid:3455)(cid:3178) .
5. ಅ(cid:3485)(cid:3696)(cid:3273)ಯ (cid:3423)(cid:3455)(cid:3178) ಪ(cid:3378).- ෩ಲ ಅඌඛಯಮದ ಅඝಯย ನ,-
(1) ූಗ ಎ ರย ,-
(i) (ಎ) .03ඡ ්เನย ฆವ, "౽ ฿ಹನವඝ౬ " ಎಂಬ ಪದಗಳ ತ(cid:3590)(cid:3647)ಯ", ฃಜ ದย ಈಛಗศ ඣೕಂದ෴ದ ฿ಜ ഓ ಕ(cid:3171) ฑ & ങ ೕಲ(cid:3601)ಗಳ(cid:3485)(cid:3180) " ಎಂಬ ಪದಗ(cid:3635) ಮ(cid:3425)(cid:3176) ศಖನ ກ౬ ಗಳ(cid:3485)(cid:3180) คಸತಕౙ (cid:3455)(cid:3178) ;
() .05(a)ඡ ් ಮ(cid:3425)(cid:3176) ಅದ(cid:3203)(cid:3161) ීඌದ ನ෩ൿಗಳย ನ ಅಂ(cid:3198)ಗ(cid:3635), ಪದಗ(cid:3635) ಮ(cid:3425)(cid:3176) ಆವರಣ ກ౬ ಗಳ ಬದ(cid:3617)(cid:3228) ಈ (cid:3560)ಂ(cid:3453)ನದ(cid:3485)(cid:3180) ಪ ൟೕ೧ಸತಕౙ (cid:3455)(cid:3178) .
ಎಂದ(cid:3593):-
| 5(a)(i) ലಡಡ ಅಥ฿ ಪ ൟಫಲ౽ౙ ಜ ಓലವ ಮൡ౨ 20౾ౙ ಂತ ກ ನ ಪ ෴ಕರඝ౬ (ೈಲಕ ಮൡ౨ ඛ฿ბಹಕ/ ಪคೈರಕನඝ౬ ຄರൡಪല) ಜಸฤ ඛ෦ბದ ಅಥ฿ ಅವ౽ಶ ಇฆವ ಮൡ౨ ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ ඛಯಮಗำ, 1989ರ 151 (2)ඡ ඛಯಮವඝ౬ ඩยವ ෮ೕഓฆ ฿ಹನಗಳ (ಕฃฆ ฿ಹನಗำ), ಪ ൟ ಪ ෴ಕඛಡ. | 1500.00 | |
| (ii) | ലಡಡ ಅಥ฿ ಪ ൟಫಲ౽ౙ ಜ ಓലವ ಮൡ౨ 12 ಪ ෴ಕคಜಂತ ກ ನ ಆದฉ 20 ෦ೕರದ ಪ ෴ಕರඝ౬ (ೈಲಕ ಮൡ౨ ඛ฿ბಹಕ/ ಪคೈರಕನඝ౬ ຄರൡಪല) ಜಸฤ ඛ෦ბದ ಅಥ฿ ಅವ౽ಶ ಇฆವ ් 5(ಎ) (i)ರ ෬ฉಡ คಡಡ ಞค෴ಗತಕౙ โಗಳඝ౬ ຄರൡಪല ಇತฉ ෮ೕഓฆ ฿ಹನಗಳ (ಕฃฆ ฿ಹನಗำ), ಪ ൟ ಪ ෴ಕඛಡ. | 1500.00 |
| (iii) | ലಡಡ ಅಥ฿ ಪ ൟಫಲ౽ౙ ಜ ಓലವ ಮൡ౨ 20౾ౙ ಂತ ກ ನ ಪ ෴ಕರඝ౬ (ೈಲಕ ಮൡ౨ ඛ฿ბಹಕ/ ಪคೈರಕನඝ౬ ຄರൡಪല) ಜಸฤ ඛ෦ბದ ಅಥ฿ ಅವ౽ಶ ಇฆವ ් 5(ಎ) (i)ರ ෬ฉಡ คಡಡ ಞค෴ಗತಕౙ โಗಳඝ౬ ຄರൡಪല ಇತฉ ෮ೕഓฆ ฿ಹನಗಳ (ಕฃฆ ฿ಹನಗำ), ಪ ൟ ಪ ෴ಕඛಡ. | 2000.00 |
| (iv) | ലಡಡ ಅಥ฿ ಪ ൟಫಲ౽ౙ ಜ ಓലವ ಮൡ౨ 12 ಪ ෴ಕคಜಂತ ກ ನ ಆದฉ 20 ෦ೕರದ ಪ ෴ಕರඝ౬ (ೈಲಕ ಮൡ౨ ඛ฿ბಹಕ/ ಪคೈರಕನඝ౬ ຄರൡಪല) ಜಸฤ ඛ෦ბದ ಅಥ฿ ಅವ౽ಶ ಇฆವ ಮൡ౨ ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ ඛಯಮಗำ, 1989ರ 151(2)ඡ ඛಯಮವඝ౬ ඩยವ ಟ ൽකಂಕ: 28-05-2021 ฏൿ ಅಥ฿ ෮ದฤ ඣೕಂದ෴ದ ౾౺ ౽ ಆಜ ಬದมൕ ലದ ෮ೕഓฆ ฿ಹನಗಳ (ಲಭ ෮ೕഓฆ ฿ಹನಗำ - ಕฃฆ ฿ಹನಗำ), ಪ ൟ ಪ ෴ಕඛಡ. | 700.00 |
" () .06ඡ ් ಮ(cid:3425)(cid:3176) ಅದ(cid:3203)(cid:3161) ීඌದ ನ(cid:3561)(cid:3455)ಗಳ ಬದ(cid:3617)(cid:3228) ಈ (cid:3560)ಂ(cid:3453)ನದ(cid:3485)(cid:3180) ಪ ൟೕ೧ಸತಕౙ (cid:3455)(cid:3178) . ಎಂದ(cid:3593):-
| 6 (ಎ) ലಡಡ | ಅಥ฿ ಪ ൟಫಲ౽ౙ ಜ ಓലವ, 12౾ౙ ಂತ ກ ನ ಪ ෴ಕರඝ౬ (ೈಲಕ ಮൡ౨ ඛ฿ბಹಕ/ ಪคೈರಕನඝ౬ ຄರൡಪല) ಜಸฤ ඛ෦ბದ ಅಥ฿ ಅವ౽ಶ ಇฆವ ಮൡ౨ ಄ಂದ ෮ೕഓฆ ฿ಹನಗಳ ඛಯಮಗำ, 1989ರ 128ඡ ඛಯಮವඝ౬ ඩยವ ෮ೕഓฆ ฿ಹನಗำ (ಐฃ෦ ಬ౺ ಗำ) ಅಥ฿ ലಡಡ ಅಥ฿ ಪ ൟಫಲ౽ౙ ಜ ಹච౬ ರಡ౾ౙ ಂತ ກ ನ ಪ ෴ಕರඝ౬ (ೈಲಕ ಮൡ౨ ඛ฿ბಹಕ ಅಥ฿ ಪคೈರಕನඝ౬ ຄರൡಪല) | 2500.00 |
| ಜಸฤ ಅඝಮൟದ, ಄ಂದ ෮ೕഓฆ ฿ಹನಗಳ ඛಯಮಗำ, 1989ರ ෬ฉಡ ಅಥ฿ ෮ೕഓฆ ฿ಹನಗಳ ಅඌඛಯಮ, 1988ರ 88ඡ ಪ ಕರಣದ (9)ඡ ಉಪಪ ಕರಣඅಂൽಡ ಓದมದ (14)ඡ ಉಪಪ ಕರಣದല ಅඝಮൟ ඛೕലದ ෮ೕഓฆ ฿ಹನಗಳ, ಪ ൟ ಪ ෴ಕඛಛಜ. | ||
| () ലಡಡ | ಅಥ฿ ಪ ൟಫಲ౽ౙ ಜ ಓലವ, ಪ ෴ಕರඝ౬ (ೈಲಕ ಮൡ౨ ඛ฿ბಹಕ/ ಪคೈರಕನඝ౬ ຄರൡಪല) ಜಸฤ ඛ෦ბದ ಅಥ฿ ಅವ౽ಶ ಇฆವ ಮൡ౨ ಄ಂದ ෮ೕഓฆ ฿ಹನಗಳ ඛಯಮಗำ, 1989ರ 125 () ඛಯಮವඝ౬ ಎಐಎ 119ರ ನಕಗูಂൽಡ ඩยವ ෮ೕഓฆ ฿ಹನಗಳ (ඛർ ೕನ ಆಸನ (sleeper coaches) ಬ౺ ಗำ) ಅಥ฿ ෮ೕഓฆ ฿ಹನಗಳ ಅඌඛಯಮ, 1988ರ 88ඡ ಪ ಕರಣದ (9)ඡ ಉಪಪ ಕರಣඅಂൽಡ ಓದมದ (14)ඡ ಉಪಪ ಕರಣದല ಅඝಮൟ ඛೕലದ ಪ෦ბഖౣ ಗำ ෮ೕഓฆ ฿ಹನಗಳ, ಪ ൟ ඛർ ಸನಃౙ . | 3000.00 |
" (ല) .13ඡ ්เನย ฆವ, "ല ย ಂ คಗูಂൽಡ" ಎಂಬ ಪದಗัಡ ෮ದฤ "ฃಜ ದย ಈಛಗศ ඣೕಂದ෴ದ" ಎಂಬ ಪದಗಳඝ౬ คಸತಕౙ (cid:3455)(cid:3178) ;
(ii) (cid:3542)ಗ-ಎ2 ಮ(cid:3425)(cid:3176) ಅದ(cid:3203)(cid:3161) ීඌದ ನ෩ൿಗಳ ತฆ฿ಯ ಈ ෨ಂൽದඝ౬ คಸತಕౙ (cid:3455)(cid:3178) , ಎಂದ(cid:3593):-
"(cid:3542)ಗ-ಎ2(ಎ)
[3(1)(cid:3489) ಪ(cid:3187) ಕರಣ (cid:3491)ೕ(cid:3378)]
(cid:3647)(cid:3408)ಜ(cid:3186) ಬಳ(cid:3203)ಯ (cid:3347)(cid:3187) ಕ(cid:3171) (cid:3601) (cid:3353)(cid:3187) ೕಲ(cid:3601)ಗ(cid:3635)
| ಕ . . | ฿ಹನಗಳ ವಗბಗำ | ฿ಜ ಬಳಃಯ ഓ ಕౣ ฑ / ಪವฑ ഔಲ ฑ - ങ ೕಲฑ ಗำ |
| 1 | 2 | 3 |
| ಎ ຄಸ ฿ಹನಗಳ ඣೕಂದಯ ಸಮಯದย | ฿ಹನಗಳ วಯ 10% | |
| ฿ಹನโ ಈಛಗศ ඣೕಂದ෴ಜದ౪ ฉ ಮൡ౨ ඣೕಂದಯ ൟಂಗัඛಂದ ಅದರ ವೕ ಅವඌ: | ಎ ಘಡದലಯย เඌವ ಆ೧ೕವ 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% |
| 14 | 14 ವಷბಗำ ෦ೕคದ, ಆದฉ 15 ವಷბಗัಡ ෦ೕರൽฆವย | 29% |
| 15 | 15 ವಷბಗำ ෦ೕคฆವย | 25% |
" (iii) (cid:3542)ಗ-ಎ5 ಮ(cid:3425)(cid:3176) ಅದ(cid:3203)(cid:3161) ීඌದ ನ(cid:3561)(cid:3455)ಗ(cid:3633)(cid:3227)(cid:3228) ಈ (cid:3560)ಂ(cid:3453)ನದ(cid:3485)(cid:3180) ಪ ൟೕ೧ಸತಕౙ (cid:3455)(cid:3178) , ಎಂದ(cid:3593):-
"(cid:3542)ಗ ಎ5
[3(1)(cid:3489) ಪ(cid:3187) ಕರಣ (cid:3491)ೕ(cid:3378)]
(cid:3566)ೕ(cid:3347)(cid:3590) (cid:3197)(cid:3590)ಗ(cid:3635), (cid:3303)ೕ(cid:3500)ಗ(cid:3635), ಓ(cid:3558)(cid:3180) ಬ(cid:3695)(cid:3194) ಗ(cid:3635) ಮ(cid:3425)(cid:3176) (cid:3212)ಸ(cid:3228) (cid:3699)(cid:3647)
| ಕ . . | ฿ಹನಗಳ ವಗბ | 5 ಚದರ ෦ೕಟฆಗಳ ವฉಡ ශ ೕฑ เ౨ ೕಣბ ಇฆವ ಮൡ౨ 5 ಲౘ งඩಗಳ ඝ ౬ ෦ೕคರದ วಯ ෮ೕഓฆ ౽ฆಗำ, ೧ೕඬಗำ, ಆ෦౬ ಬ౺ ಗำ ಮൡ౨ ಌಸಜ ฿ ฿ಹನಗำ | 5 ಚದರ ෦ೕಟฆಗಳವฉಡ ශ ೕฑ เ౨ ೕಣბ ಇฆವ ಮൡ౨ 5 ಲౘ งඩ ว ෦ೕคฆವ ಆದฉ 10 ಲౘ งඩ ಗಳඝ౬ ෦ೕคರದ วಯ ෮ೕഓฆ ౽ฆಗำ, ೧ೕඬಗำ, ಆ෦౬ ಬ౺ ಗำ ಮൡ౨ ಌಸಜ ฿ ฿ಹನಗำ | 5 ಚದರ ෦ೕಟฆಗಳವฉಡ ශ ೕฑ เ౨ ೕಣბ ಇฆವ ಮൡ౨ 10 ಲౘ งඩ ว ෦ೕคฆವ ಆದฉ 20 ಲౘ งඩ ว ෦ೕคರದ ෮ೕഓฆ ౽ฆಗำ, ೧ೕඬಗำ, ಆ෦౬ ಬ౺ ಗำ ಮൡ౨ ಌಸಜ ฿ ฿ಹನಗำ | 5 ಚದರ ෦ೕಟฆಗಳವ ฉಡ ශ ೕฑ เ౨ ೕಣბ ಇฆವ ಮൡ౨ 20 ಲౘ งඩ ว ෦ೕคฆವ ෮ೕഓฆ ౽ฆಗำ, ೧ೕඬಗำ, ಆ෦౬ ಬ౺ ಗำ ಮൡ౨ ಌಸಜ ฿ ฿ಹನಗำ |
| 1 | 2 | 3 | 4 | 5 | 6 |
| ಎ ຄಸ ฿ಹನಗಳ ඣೕಂದಯ ಸಮಯದย | ฿ಹನ วಯ 13% | ฿ಹನದ วಯ 14% ฿ಹನದ วಯ | 17% | ฿ಹನದ วಯ 18% | |
| ฿ಹನโ ಈಛಗศ ඣೕಂದ෴ಜ ൿ ౪ ಮൡ౨ ඣೕಂದಯ ൟಂಗัඛಂದ ಅದರ ಅವඌ: | ಎ ಘಡದലಯย เඌವ ಆ೧ೕವ คಡಯ ๕ಕറ฿ฆ | ಎ ಘಡದലಯย เඌವ ಆ೧ೕವ คಡಯ ๕ಕറ฿ฆ | ಎ ಘಡದലಯย เඌವ ಆ೧ೕವ คಡಯ ๕ಕറ฿ฆ | ಎ ಘಡದലಯย เඌವ ಆ೧ೕವ คಡಯ ๕ಕറ฿ฆ | |
| 1 | 2 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 93% | 93% | 93% | 93% |
| 2 | 2 ವಷბಗಳඝ౬ ෦ೕคൿ౪ ಆದฉ 3 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 87% | 87% | 87% | 87% |
| 3 | 3 ವಷბಗಳඝ౬ ෦ೕคൿ౪ , ಆದฉ 4 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 81% | 81% | 81% | 81% |
| 4 | 4 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 5 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 75% | 75% | 75% | 75% |
| 5 | 5 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 6 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 69% | 69% | 69% | 69% |
| 6 | 6 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 7 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 64% | 64% | 64% | 64% |
| 7 | 7 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 8 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 59% | 59% | 59% | 59% |
| 8 | 8 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 9 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 54% | 54% | 54% | 54% |
| 9 | 9 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 10 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 49% | 49% | 49% | 49% |
| 10 | 10 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 11 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 45% | 45% | 45% | 45% |
| 11 | 11 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 12 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 41% | 41% | 41% | 41% |
| 12 | 12 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 13 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 37% | 37% | 37% | 37% |
| 13 | 13 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 14 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 33% | 33% | 33% | 33% |
| 14 | 14 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 15 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 29% | 29% | 29% | 29% |
| 15 | 15 ವಷბಗಳඝ౬ ෦ೕคฆವย | 25% | 25% | 25% | 25% |
(iv) (cid:3542)ಗ-ಎ5 ಮ(cid:3425)(cid:3176) ಅದ(cid:3203)(cid:3161) ීඌದ ನ෩ൿಗಳ ತฆ฿ಯ ಈ ෨ಂൽನದඝ౬ คಸತಕౙ (cid:3455)(cid:3178) , ಎಂದ(cid:3593):-
"(cid:3542)ಗ ಎ5(ಎ)
[3(1)(cid:3489) ಪ(cid:3187) ಕರಣ (cid:3491)ೕ(cid:3378)]
((cid:3527)(cid:3186) ಟ(cid:3588) (cid:3272)(cid:3618)ತ (cid:3647)ಹನಗ(cid:3635))
(cid:3648)(cid:3455)(cid:3186) ಚ(cid:3167) (cid:3198)(cid:3176) (cid:3272)(cid:3618)ತ (cid:3566)ೕ(cid:3347)(cid:3590) (cid:3197)(cid:3590)ಗ(cid:3635), (cid:3303)ೕ(cid:3500)ಗ(cid:3635), ಓ(cid:3558)(cid:3180) ಬ(cid:3695)(cid:3194) ಗ(cid:3635) ಮ(cid:3425)(cid:3176) (cid:3212)ಸ(cid:3228) (cid:3699)(cid:3647) (cid:3647)ಹನಗ(cid:3633)(cid:3233) ಆ(cid:3303)ೕವ (cid:3428)(cid:3588)(cid:3233)
| ಕ . . | ฿ಹನಗಳ ವಗბ | 10 ಲౘ งඩಗಳඝ౬ ෦ೕคರದ วಯ ෮ೕഓฆ ౽ฆಗำ, ೧ೕඬಗำ, ಆ෦౬ ಬ౺ ಗำ ಮൡ౨ ಌಸಜ ฿ เൿ ಚ ౾౨ ೈยತ ฿ಹನಗำ | 10 ಲౘ งඩ ว ෦ೕคฆವ ಆದฉ 25 ಲౘ งඩಗಳඝ౬ ෦ೕคರದ วಯ ෮ೕഓฆ ౽ฆಗำ, ೧ೕඬಗำ, ಆ෦౬ ಬ౺ ಗำ ಮൡ౨ ಌಸಜ ฿ เൿ ಚ ౾౨ ೈยತ ฿ಹನಗำ | 25 ಲౘ งඩ ว ෦ೕคฆವ ෮ೕഓฆ ౽ฆಗำ, ೧ೕඬಗำ, ಆ෦౬ ಬ౺ ಗำ ಮൡ౨ ಌಸಜ ฿ เൿ ಚ ౾౨ ೈยತ ฿ಹನಗำ |
| 1 | 2 | 3 | 4 | 5 |
| ಎ ຄಸ ฿ಹನಗಳ ඣೕಂದಯ ಸಮಯದย | ฿ಹನ วಯ 5% | ฿ಹನದ วಯ 8% | ฿ಹನದ วಯ 10% | |
| ฿ಹನโ ಈಛಗศ ඣೕಂದ෴ಜ ൿ ౪ ಮൡ౨ ඣೕಂದಯ ൟಂಗัඛಂದ ಅದರ ಅವඌ: | ಎ ಘಡದലಯย เඌವ ಆ೧ೕವ คಡಯ ๕ಕറ฿ฆ | เඌವ ಎ ಘಡದലಯย ಆ೧ೕವ คಡಯ ๕ಕറ฿ฆ | ಎ ಘಡದലಯย เඌವ ಆ೧ೕವ คಡಯ ๕ಕറ฿ฆ | |
| 1 | 2 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 93% | 93% | 93% |
| 2 | 2 ವಷბಗಳඝ౬ ෦ೕคൿ౪ ಆದฉ 3 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 87% | 87% | 87% |
| 3 | 3 ವಷბಗಳඝ౬ ෦ೕคൿ౪ , ಆದฉ 4 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 81% | 81% | 81% |
| 4 | 4 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 5 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 75% | 75% | 75% |
| 5 | 5 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 6 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 69% | 69% | 69% |
| 6 | 6 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 7 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 64% | 64% | 64% |
| 7 | 7 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 8 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 59% | 59% | 59% |
| 8 | 8 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 9 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 54% | 54% | 54% |
| 9 | 9 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 10 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 49% | 49% | 49% |
| 10 | 10 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 11 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 45% | 45% | 45% |
| 11 | 11 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 12 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 41% | 41% | 41% |
| 12 | 12 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 13 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 37% | 37% | 37% |
| 13 | 13 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 14 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 33% | 33% | 33% |
| 14 | 14 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 15 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 29% | 29% | 29% |
| 15 | 15 ವಷბಗಳඝ౬ ෦ೕคฆವย | 25% | 25% | 25% |
" (v) (cid:3542)ಗ-ಎ7 ಮ(cid:3425)(cid:3176) ಅದ(cid:3203)(cid:3161) ීඌದ ನ(cid:3561)(cid:3455)ಗಳ ಬದ(cid:3618)(cid:3233) ಈ (cid:3560)ಂ(cid:3453)ನದ(cid:3485)(cid:3180) ಪ ൟೕ೧ಸತಕౙ (cid:3455)(cid:3178) , ಎಂದ(cid:3593):-
21"(cid:3542)ಗ-ಎ7
[3(1)(cid:3489) ಪ(cid:3187) ಕರಣ (cid:3491)ೕ(cid:3378)]
(cid:3483)(cid:3557)(cid:4305)ಣ (cid:3692)ಧನ (cid:3692)ಮ(cid:3228)(cid:3187) (cid:3647)ಹನಗ(cid:3633)(cid:3227)(cid:3228) ((cid:3566)ೕ(cid:3347)(cid:3590) (cid:3647)ಹನಗಳ (cid:3483)(cid:3584)ತ(cid:3187) ಣ (cid:3483)ಯಮಗ(cid:3635), 1989ರ 2((cid:3693)ಎ(cid:3528)) (cid:3483)ಯಮದ ಅ(cid:3378)ಯ(cid:3618)(cid:3189) ಪ(cid:3588)(cid:3542)(cid:3678)ಸ(cid:3617)(cid:3464)(cid:3428)) ಮ(cid:3425)(cid:3176) ಏ(cid:3601)(cid:3209)(cid:3503)(cid:3187) ಸ(cid:3601) ಮ(cid:3425)(cid:3176) ಜನ(cid:3594)ಟ(cid:3590)ಗಳ(cid:3485)(cid:3180) (cid:3311)ೕ(cid:3378)(cid:3693)ದ (cid:3647)ಹನಗ(cid:3633)(cid:3227)(cid:3228) (cid:3501)(cid:3407)(cid:4305)ವ(cid:3468) (cid:3428)(cid:3588)(cid:3233)
| ಕ . . | ฿ಹನಗಳ ವಗბ | ඛბಣ ಧನ ಮಜ ฿ಹನಗัಛಜ เඌವ ๕ಕറ฿ฆ คಡ |
| 1 | 2 | 3 |
| ಎ ຄಸ ฿ಹನಗಳ ඣೕಂದಯ ಸಮಯದย | ฿ಹನಗಳ วಯ ๕ಕറ 10 ರౣ | |
| ฿ಹನโ ಈಛಗศ ඣೕಂದ෴ಜದ౪ ฉ ඣೕಂದಯ ൟಂಗัඛಂದ ಅದರ ಅವඌ: | ಎ ಘಡದലಯย เඌವ 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% |
" (vi) (cid:3542)ಗ-ಎ8 ಮ(cid:3425)(cid:3176) ಅದ(cid:3203)(cid:3161) ීඌದ ನ(cid:3561)(cid:3455)ಗಳ ಬದ(cid:3618)(cid:3233) ಈ (cid:3560)ಂ(cid:3453)ನದ(cid:3485)(cid:3180) ಪ ൟೕ೧ಸತಕౙ (cid:3455)(cid:3178) , ಎಂದ(cid:3593):-
"(cid:3542)ಗ ಎ8
[3(1)(cid:3489) ಪ(cid:3187) ಕರಣ (cid:3491)ೕ(cid:3378)]
(cid:3587)ಜ(cid:3186) ದ (cid:3716)ರ(cid:3233) (cid:3491)ೕಂದ(cid:3408)(cid:3572)(cid:3228)(cid:3590)ವ ಮ(cid:3425)(cid:3176) (cid:3566)ೕ(cid:3347)(cid:3590) (cid:3647)ಹನಗಳ ಅ(cid:3468)(cid:3483)ಯಮ, 1988 (1988ರ (cid:3204)ಂದ(cid:3187) ಅ(cid:3468)(cid:3483)ಯಮ, 59) ರ 88(cid:3489) ಪ(cid:3187) ಕರಣದ (9)(cid:3489) ಉಪ ಪ(cid:3187) ಕರಣದ (cid:3564)(cid:3593)(cid:3233) (cid:3483)ೕಡ(cid:3617)ದ ಪ(cid:3558)(cid:4305)ಟ(cid:3171) (cid:3485)(cid:3180) (cid:3716)ಂ(cid:3453)(cid:3590)ವ (cid:3566)ೕ(cid:3347)(cid:3590) (cid:3197)(cid:3186) (cid:3530)ಗ(cid:3633)(cid:3227)(cid:3228) (cid:3501)(cid:3407)(cid:4305)ವ(cid:3468) (cid:3428)(cid:3588)(cid:3233).
| ಕ . . | ฿ಹನಗಳ ವಗბ | 10 ಲౘ งඩಗಳඝ౬ ෦ೕคರದ ฿ಹನಗำ | 10ಲౘ งඩ ෦ೕคದ ಆದฉ 15 ಲౘ งඩಗัಡ ว ෦ೕರඃ ಇฆವ ฿ಹನಗำ | 15 ಲౘ งඩಗಳඝ౬ ෦ೕคದ ฿ಹನಗำ |
| 1 | 2 | 3 | 4 | 5 |
| ಎ ຄಸ ฿ಹನಗಳ | ඣೕಂದಯ ಸಮಯದย | ฿ಹನ วಯ 5% ฿ಹನದ วಯ 9% | ฿ಹನದ วಯ 15% | |
| ฿ಹನโ ಈಛಗศ ඣೕಂದ෴ಜൿ౪ ಮൡ౨ ඣೕಂದಯ ൟಂಗัඛಂದ ಅದರ ಅವඌ: | ಎ ಘಡದലಯย เඌವ ಆ೧ೕವ คಡಯ ๕ಕറ฿ฆ | ಎ ಘಡದലಯย เඌವ ಆ೧ೕವ คಡಯ ๕ಕറ฿ฆ | ಎ ಘಡದലಯย เඌವ ಆ೧ೕವ คಡಯ ๕ಕറ฿ฆ | |
| 1 | 2 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 93% | 93% | 93% |
| 2 | 2 ವಷბಗಳඝ౬ ෦ೕคൿ౪ ಆದฉ 3 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 87% | 87% | 87% |
| 3 | 3 ವಷბಗಳඝ౬ ෦ೕคൿ౪ , ಆದฉ 4 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 81% | 81% | 81% |
| 4 | 4 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 5 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 75% | 75% | 75% |
| 5 | 5 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 6 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 69% | 69% | 69% |
| 6 | 6 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 7 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 64% | 64% | 64% |
| 7 | 7 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 8 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 59% | 59% | 59% |
| 8 | 8 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 9 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 54% | 54% | 54% |
| 9 | 9 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 10 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 49% | 49% | 49% |
| 10 | 10 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 11 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 45% | 45% | 45% |
| 11 | 11 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 12 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 41% | 41% | 41% |
| 12 | 12 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 13 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 37% | 37% | 37% |
| 13 | 13 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 14 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 33% | 33% | 33% |
| 14 | 14 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 15 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 29% | 29% | 29% |
| 15 | 15 ವಷბಗಳඝ౬ ෦ೕคฆವย | 25% | 25% | 25% |
" (vii) (cid:3542)ಗ-ಎ8 ಮ(cid:3425)(cid:3176) ಅದ(cid:3203)(cid:3161) ීඌದ ನ(cid:3561)(cid:3455)ಗಳ ತ(cid:3590)(cid:3647)ಯ ಈ (cid:3560)ಂ(cid:3453)ನದ(cid:3485)(cid:3180) คಸತಕౙ (cid:3455)(cid:3178) , ಎಂದ(cid:3593):-
"(cid:3542)ಗ ಎ8(ಎ) [3(1) (cid:3489) ಪ(cid:3187) ಕರಣದ (cid:3491)ೕ(cid:3378)] ((cid:3527)(cid:3186) ಟ(cid:3588) (cid:3272)(cid:3618)ತ (cid:3647)ಹನಗ(cid:3635))
(cid:3587)ಜ(cid:3186) ದ (cid:3716)ರ(cid:3233) (cid:3491)ೕಂದ(cid:3408)(cid:3572)(cid:3228)(cid:3590)ವ ಮ(cid:3425)(cid:3176) (cid:3566)ೕ(cid:3347)(cid:3590) (cid:3647)ಹನಗಳ ಅ(cid:3468)(cid:3483)ಯಮ, 1988 (1988ರ (cid:3204)ಂದ(cid:3187) ಅ(cid:3468)(cid:3483)ಯಮ, 59) ರ 88(cid:3489) ಪ(cid:3187) ಕರಣದ (9)(cid:3489) ಉಪ ಪ(cid:3187) ಕರಣದ (cid:3564)(cid:3593)(cid:3233) (cid:3483)ೕಡ(cid:3617)ದ ಪ(cid:3558)(cid:4305)ಟ(cid:3171) (cid:3485)(cid:3180) (cid:3716)ಂ(cid:3453)(cid:3590)ವ (cid:3566)ೕ(cid:3347)(cid:3590) (cid:3197)(cid:3186) (cid:3530)ಗ(cid:3633)(cid:3227)(cid:3228) ಆ(cid:3303)ೕವ (cid:3428)(cid:3588)(cid:3233).
| ಕ . . | ฿ಹನಗಳ ವಗბ | 10 ಲౘ งඩಗಳ วಯඝ౬ ෦ೕคರದ เൿ ಚ ౾౨ ೈยತ ෮ೕഓฆ ౽ ಗำ | 10ಲౘ งඩ ෦ೕคದ ಆದฉ 25 ಲౘ งඩಗಳ วಯඝ౬ ෦ೕರඃ ಇฆವ เൿ ಚ ౾౨ ೈยತ ෮ೕഓฆ ౽ ಗำ | 25 ಲౘ งඩಗಳඝ౬ ෦ೕคದ วಯ เൿ ಚ ౾౨ ೈยತ ෮ೕഓฆ ౽ ಗำ |
| 1 | 2 | 3 | 4 | 5 |
| ಎ ຄಸ ฿ಹನಗಳ | ඣೕಂದಯ ಸಮಯದย | ฿ಹನ วಯ 5% | ฿ಹನದ วಯ 8% | ฿ಹನದ วಯ 10% |
| ฿ಹನโ ಈಛಗศ ඣೕಂದ෴ಜൿ౪ ಮൡ౨ ඣೕಂದಯ ൟಂಗัඛಂದ ಅದರ ಅವඌ: | ಎ ಘಡದലಯย เඌವ ಆ೧ೕವ คಡಯ ๕ಕറ฿ฆ | ಎ ಘಡದലಯย เඌವ ಆ೧ೕವ คಡಯ ๕ಕറ฿ฆ | ಎ ಘಡದലಯย เඌವ ಆ೧ೕವ คಡಯ ๕ಕറ฿ฆ | |
| 1 | 2 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 93% | 93% | 93% |
| 2 | 2 ವಷბಗಳඝ౬ ෦ೕคൿ౪ ಆದฉ 3 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 87% | 87% | 87% |
| 3 | 3 ವಷბಗಳඝ౬ ෦ೕคൿ౪ , ಆದฉ 4 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 81% | 81% | 81% |
| 4 | 4 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 5 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 75% | 75% | 75% |
| 5 | 5 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 6 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 69% | 69% | 69% |
| 6 | 6 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 7 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 64% | 64% | 64% |
| 7 | 7 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 8 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 59% | 59% | 59% |
| 8 | 8 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 9 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 54% | 54% | 54% |
| 9 | 9 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 10 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 49% | 49% | 49% |
| 10 | 10 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 11 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 45% | 45% | 45% |
| 11 | 11 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 12 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 41% | 41% | 41% |
| 12 | 12 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 13 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 37% | 37% | 37% |
| 13 | 13 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 14 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 33% | 33% | 33% |
| 14 | 14 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 15 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 29% | 29% | 29% |
| 15 | 15 ವಷბಗಳඝ౬ ෦ೕคฆವย | 25% | 25% | 25% |
" (viii) (cid:3542)ಗ-ಎ9 ಮ(cid:3425)(cid:3176) ಅದ(cid:3203)(cid:3161) ීඌದ ನ(cid:3561)(cid:3455)ಗಳ ತ(cid:3590)(cid:3647)ಯ ಈ (cid:3560)ಂ(cid:3453)ನದ(cid:3485)(cid:3180) คಸತಕౙ (cid:3455)(cid:3178) , ಎಂದ(cid:3593):-
"(cid:3542)ಗ ಎ-10
[3(1) (cid:3489) ಪ(cid:3187) ಕರಣ (cid:3491)ೕ(cid:3378)]
(cid:3378)(cid:3187) (cid:3618)(cid:3189) ಂ(cid:3241) (cid:3588)(cid:3241)ಗ(cid:3641)ಂ(cid:3453)(cid:3233) (cid:3311)ೕ(cid:3378)(cid:3693)ದ ಅಥ(cid:3647) (cid:3378)(cid:3187) (cid:3618)(cid:3189) ಂ(cid:3241) (cid:3588)(cid:3241)ಗಳ ಘಟಕದ (cid:3311)(cid:3428)(cid:3233) ಏ(cid:3601) (cid:3209)(cid:3503)(cid:3187) ಸ(cid:3601) (cid:3485)(cid:3180) (cid:3311)ೕ(cid:3378)(cid:3693)ದ (cid:3566)ೕ(cid:3347)(cid:3590) (cid:3647)ಹನಗ(cid:3633)(cid:3233) ಆ(cid:3303)ೕವ (cid:3428)(cid:3588)(cid:3233).
| ಕ . . | ฿ಹನಗಳ ವಗბ | ฿ಹನದ ว |
| 1 | 2 | 3 |
| ಎ ຄಸ ฿ಹನಗಳ ඣೕಂದಯ ಸಮಯದย | ฿ಹನದ วಯ 10% | |
| ฿ಹನโ ಈಛಗศ ඣೕಂದ෴ಜൿ౪ ಮൡ౨ ඣೕಂದಯ ൟಂಗัඛಂದ ಅದರ ಅವඌ: | ಎ ಘಡದലಯย เඌವ ಆ೧ೕವ คಡಯ ๕ಕറ฿ฆ | |
| 1 | 2 ವಷბಗಳඝ౬ ෦ೕคರൽฆವย | 93% |
| 2 | 2 ವಷბಗಳඝ౬ ෦ೕคൿ౪ ಆದฉ 3 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 87% |
| 3 | 3 ವಷბಗಳඝ౬ ෦ೕคൿ౪ , ಆದฉ 4 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 81% |
| 4 | 4 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 5 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 75% |
| 5 | 5 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 6 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 69% |
| 6 | 6 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 7 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 64% |
| 7 | 7 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 8 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 59% |
| 8 | 8 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 9 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 54% |
| 9 | 9 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 10 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 49% |
| 10 | 10 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 11 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 45% |
| 11 | 11 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 12 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 41% |
| 12 | 12 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 13 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 37% |
| 13 | 13 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 14 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 33% |
| 14 | 14 ವಷბಗำ ෦ೕคൿ౪ ಆದฉ 15 ವಷბಗಳඝ౬ ෦ೕคඃ ಇฆವย | 29% |
| 15 | 15 ವಷბಗಳඝ౬ ෦ೕคฆವย | 25% |
(2) ූಗ ,-
(i) ූಗ-1 ಮ(cid:3425)(cid:3176) ಅದ(cid:3203)(cid:3161) ීඌದ ನ(cid:3561)(cid:3455)ಗಳ ತ(cid:3590)(cid:3647)ಯ ಈ (cid:3560)ಂ(cid:3453)ನದ(cid:3485)(cid:3180) คಸತಕౙ (cid:3455)(cid:3178) , ಎಂದ(cid:3593):-
ʼʼ(cid:3542)ಗ –(cid:3693)1(ಎ)
[7(3)(cid:3489) ಪ(cid:3187) ಕರಣ (cid:3491)ೕ(cid:3378)]
(cid:3647)(cid:3408)ಜ(cid:3186) (cid:3347)(cid:3187) ಕ(cid:3171) (cid:3601)ಗ(cid:3635), (cid:3353)(cid:3187) ೖಲ(cid:3601)ಗ(cid:3633)(cid:3227)(cid:3228) ಮ(cid:3590)(cid:3497)ವ(cid:3423) (cid:3206)ೕಷ(cid:3171) ಕ
| ಕ . . | ඣೕಂದಯ ತฆ฿ಯ ฿ಹನಗಳ ಸ౩ ะಂತರ ಅಥ฿ ฿ಹನ ඣೕಂದ ರർ౪ ಜದ౪ ฉ. | ಮฆඩವൟ ಡ౽ದ 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% |
| 14 | 13 ವಷბಗಳ ඦತರ ಆದฉ 14 ವಷბಗูಳಡ | 29% |
| 15 | 14 ವಷბಗಳ ඦತರ ಆದฉ 15 ವಷბಗูಳಡ | 25% |
| 16 | 15 ವಷბಗำ ෦ೕคฆವย | ಇಲ |
ʼʼ26 (ii) ූಗ-4 ಮൡ౨ ಅದ(cid:3203)(cid:3161) ීඌದ ನ෩ൿಗಳ ತฆ฿ಯ ಈ ෨ಂൽನದඝ౬ คಸತಕౙ (cid:3455)(cid:3178) , ಎಂದ(cid:3593):-
ʼʼ(cid:3542)ಗ –(cid:3693)4(ಎ)
[7(3)(cid:3489) ಪ(cid:3187) ಕರಣ (cid:3491)ೕ(cid:3378)]
(cid:3648)(cid:3455)(cid:3186) ಚ(cid:3167) (cid:3198)(cid:3176) (cid:3272)(cid:3618)ತ (cid:3566)ೕ(cid:3347)(cid:3590) (cid:3197)(cid:3590)ಗ(cid:3635), (cid:3303)ೕ(cid:3500)ಗ(cid:3635), ಆ(cid:3558)(cid:3180) ಬ(cid:3695)(cid:3194) ಗ(cid:3635) ಮ(cid:3425)(cid:3176) (cid:3212)ಸ(cid:3228) (cid:3699)(cid:3647) (cid:3647)ಹನಗ(cid:3633)(cid:3227)(cid:3228) ಮ(cid:3590)(cid:3497)ವ(cid:3423) (cid:3206)ೕಷ(cid:3171) ಕ
| ಕ . . | ඣೕಂದಯ ತฆ฿ಯ ฿ಹನಗಳ ಸ౩ ะಂತರ ಅಥ฿ ฿ಹನ ඣೕಂದ ರർ౪ ಜದ౪ ฉ. | ಮฆඩವൟ ಡ౽ದ 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% |
| 14 | 13 ವಷბಗಳ ඦತರ ಆದฉ 14 ವಷბಗูಳಡ | 29% |
| 15 | 14 ವಷბಗಳ ඦತರ ಆದฉ 15 ವಷბಗูಳಡ | 25% |
| 16 | 15 ವಷბಗำ ෦ೕคฆವย | ಇಲ |
ʼʼ (iii) ූಗ-7 ಮൡ౨ ಅದ(cid:3203)(cid:3161) ීඌದ ನ෩ൿಗಳ ತฆ฿ಯ ಈ ෨ಂൽನದඝ౬ คಸತಕౙ (cid:3455)(cid:3178) , ಎಂದ(cid:3593):-
ʼʼ(cid:3542)ಗ -(cid:3693)7(ಎ)
[7(3)(cid:3489) ಪ(cid:3187) ಕರಣ (cid:3491)ೕ(cid:3378)]
(cid:3648)(cid:3455)(cid:3186) ಚ(cid:3167) (cid:3198)(cid:3176) (cid:3272)(cid:3618)ತ (cid:3566)ೕ(cid:3347)(cid:3590) (cid:3197)(cid:3186) (cid:3541)ಗ(cid:3633)(cid:3233) ಮ(cid:3590)(cid:3497)ವ(cid:3423) (cid:3206)ೕಷ(cid:3171) ಕ
| ಕ . . | ඣೕಂದಯ ತฆ฿ಯ ฿ಹನಗಳ ಸ౩ ะಂತರ ಅಥ฿ ฿ಹನ ඣೕಂದ ರർ౪ ಜದ౪ ฉ. | ಮฆඩವൟ ಡ౽ದ 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% |
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 29727
| 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% |
| 14 | 13 ವಷბಗಳ ඦತರ ಆದฉ 14 ವಷბಗูಳಡ | 29% |
| 15 | 14 ವಷბಗಳ ඦತರ ಆದฉ 15 ವಷბಗูಳಡ | 25% |
| 16 | 15 ವಷბಗำ ෦ೕคฆವย | ಇಲ |
ʼʼ 5. (cid:3431)ಂದ(cid:3593)ಗಳ(cid:3485)(cid:3180) (cid:3483)(cid:3647)(cid:3588)(cid:3695)ವ ಅ(cid:3468)(cid:3197)ರ.- (1) ಕ(cid:3482)(cid:4305)ಟಕ (cid:3566)ೕ(cid:3347)(cid:3590) (cid:3647)ಹನಗಳ คಡ (cid:3483)ಧ(cid:4305)ರ(cid:3413) ((cid:3423)(cid:3455)(cid:3178) ಪ(cid:3378)) ಅ(cid:3468)(cid:3483)ಯಮ, 2026ರ ಉಪ(cid:3539)ಧಗಳ(cid:3485)(cid:3180) (cid:3302)(cid:3588)(cid:3233) ತ(cid:3590)(cid:3647)ಗ, (cid:3572)(cid:3650)(cid:3459) (cid:3431)ಂದ(cid:3593)ಗ(cid:3635) ಉದ เದย , ฃಜ ಸ(cid:3197)(cid:4305)ರ(cid:3650), ಸ(cid:3197)(cid:4305)(cid:3588) ฃಜ ಪತ ದย ಅඌಚචಯ (cid:3561)ಲಕ, (cid:3431)ಂದ(cid:3593)ಗಳ(cid:3485)(cid:3180) ඛ฿คವ ಉ(cid:3458)(cid:3178) ೕಶ(cid:3197)(cid:3161) (cid:3228) ಅವಶ ಕ ಅಥ(cid:3647) ಕ౨ (cid:3653)ಂ(cid:3455) (cid:3209)(cid:3380)ಬ(cid:3590)(cid:3659)ಥ ಉಪ(cid:3539)ಧಗಳ(cid:3485)(cid:3180) ಕ(cid:3618)(cid:3181) ಸಬൿ:
ಪฏൡ, ಕකბಟಕ ෮ೕഓฆ ฿ಹನಗಳ คಡ ඛಧბರൕ (ൟൿ౪ ಪ(cid:3378)) ಅ(cid:3468)(cid:3483)ಯಮ, 2026ರ ඩ ฏಭದ ൽකಂಕൽಂದ ಎರഴ ವಷბಗಳ ಅವඌ ෨౽౨ ಯ(cid:3236)ಂಡ ತ(cid:3590)(cid:3647)ಯ (cid:3572)(cid:3650)(cid:3459) ಅಂಥ ಆ(cid:3459)ಶವ(cid:3485)(cid:3180) ಡತಕౙ ದ(cid:3178) ಲ .
(2) ಉಪಪ ಕರಣ (1)ರലಯย ലದ ಪ ൟಂൿ ಆඃಶವඝ౬ , ಅದ(cid:3485)(cid:3180) ലದ ತฆ฿ಯ ಆದౣ ಗච ฃಜ เඋನ ಡಲದ ෨ಂං ലಸತಕౙ (cid:3455)(cid:3178) .
The above translation of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2026 (Karnataka Act 29 of 2026) shall be an authoritative text in Kannada language under section 6 of the Kannada Language Comprehensive Development Act, 2022 (Karnataka Act No. 13 of 2023).
(cid:3437)ವ(cid:3601)(cid:3284)(cid:3466) (cid:3233)(cid:3716)(cid:3189) ೕ(cid:3361)
ಕ(cid:3482)(cid:4305)ಟಕದ (cid:3587)ಜ(cid:3186) (cid:3497)ಲ(cid:3590)
ಕකბಟಕ ฃಜ (cid:3497)ಲರ ಆ(cid:3302)(cid:3170) ඝರ ಮൡ౨
ಅವರ ກಸคನย ,
((cid:3303). (cid:3663)(cid:3187) ೕಧ(cid:3601))
ಸ(cid:3197)(cid:4305)ರದ (cid:3197)ಯ(cid:4305)ದ(cid:3663)(cid:4305)
ಸൽೕಯ ವ ವರಗำ ಮൡ౨
(cid:3662)ಸನ ರಚ(cid:3488) ಇ(cid:3617)(cid:3218).
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