Karnataka Gazette, Part Part-E, 03 February 2011

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KA / BG - GPO/ 2515 /WPP-47/ 2009 - 2011

ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ

ಅಧಿಕೃತವಾಗಿ ಪ್ರಕಟಿಸಲಾದುದು

ವಿಶೇಷ ಪತ್ರಿಕೆ

ಭಾಗ – IV-A ಬೆಂಗಳೂರು, ಗುರುವಾರ, ಜನವರಿ 6, 2011 (ಪುಷ್ಯ 16, ಶಕ ವರ್ಷ 1932) ನಂ. 12

URBAN DEVELOPMENT SECRETARIAT

NOTIFICATION

No: UDD 310 GEL 2010, Bangalore, Dated: 6th January, 2011

In accordance with the powers conferred by sections 289 and 323 of the Karnataka Municipalities Act, 1964(Karnataka Act 22 of 1964), the Government of Karnataka has made the rules called "The Karnataka Municipalities Accounting and Budgeting Rules, 2006" vide Notification No UDD 16 CAR 2006, dated 21-12-2006 published in Official Gazette as GSR 1812 in part IVA, dated 23-12-2006.

Further, the Government vide Notification No UDD 16 CAR 2006, dated 03-05-2007; the aforesaid rules have been extended to all city corporations except BBMP until new accounting rules are framed for the corporations with retrospective effect from 1-4-2006

Ministry of Urban Development, Government of India has issued "Model National Municipal Asset Methodology manual, 2009" with direction to all state Governments to develop state specific Asset valuation Methodology Manual. In this connection, though the Government has issued a circular earlier vide No UDD 19/AS/2006-07 dated 1-2-2007 regarding classification, estimated useful life, current standard cost, rates of fixed assets, which fulfills the requirement for preparation of opening balance sheet of ULBs, it is not exhaustive and serves only limited purpose. As per directions and guidelines of "Model National Municipal Asset Methodology manual, 2009", it is necessary to prepare "Karnataka Municipal Asset Management and valuation Methodology Manual, 2010" (KMAM & VMM, 2010) considering the state specific requirement pertaining to Urban Local Bodies of Karnataka.

Hence the Government of Karnataka has issued a direction to Commissioner, Directorate of Municipal Administration vide letter No UDD 35 CSS 2009 dated 26-02-2009 to examine and to take necessary action in the matter.

Accordingly the Commissioner, Municipal Administration vide reference No MRC /EMC/ KMVMM/ 2009-10 dated 22-7-2009 has constituted a subcommittee under chairmanship of B.K.Vasudeva, Joint Controller, Expert Management Cell to prepare draft "Karnataka Municipal50 Asset valuation Methodology Manual" on the lines of "Model National Municipal Asset Methodology manual, 2009" published by Government of India.

The subcommittee has prepared draft "Karnataka Municipal Asset Management and valuation Methodology Manual" and the Commissioner, Municipal Administration has requested Government to approve and prescribe the said manual as per rule 144 of The Karnataka Municipalities Accounting and Budgeting Rules, 2006 wherein, the Government may issue from time to time, such guidelines, clarifications or instructions as it may find necessary in order to ensure that KMABR, 2006 are followed properly.

Therefore the "Karnataka Municipal Asset Management and valuation Methodology Manual, 2010" is hereby prescribed to all Urban Local Bodies including City corporations (except Bruhat Bangalore Mahanagara Paalike) forthwith.

By order and in the name of the Governor of Karnataka,

C.R. Ravindra Under Secretary to Government Urban Development Department

KARNATAKA MUNICIPAL ASSET MANAGEMENT AND VALUATION

METHODOLOGY MANUAL 2010

Prepared by

MRC- Expert Management Cell

Directorate of Municipal Administration

Sub-committee to monitor and oversee the development of the Manual

1. Mr. B.K.Vasudeva, Joint controller, Expert Management Cell, MRC Directorate of Municipal Administration Chair person 2. Mr. M.R. Udaya Shankar, Executive Engineer Karnataka Urban Infrastructure Development Finance corporation Member 3. Smt Tara Bevinje, Chartered Accountant Karnataka Municipal Data Society, Member 4. Mr. S.R. Prasad, Assistant Executive Engineer, Directorate of Municipal Administration Member 5. Mr.R. Pratap, Assistant Engineer City Municipal Council, Mandya Member 6. Mr.CA. Shivalingaswamy.D, Accountant Directorate of Municipal Administration - MRC Member 7. Mr. K.R. Hanumantharaju, Accountant Directorate of Municipal Administration -MRC Member51

CHAPTER 1

INTRODUCTION

Back ground :

1.1. Karnataka is one of the pioneers of urban reforms. It has taken up several programmes for improving urban infrastructure and enhancing urban governance in its cities. Accounting reforms is an important element of these initiatives. Under the accounting reforms, the earlier cash based single entry accounting system is replaced with new "Fund Based Double Entry Accrual Accounting System" (FBDEAAS). In this direction, the Government of Karnataka (GoK) introduced "Karnataka Municipal Accounting and Budgeting Rules, 2006" (KMABR 2006) and also "Karnataka Municipal Accounting Manual" (KMAM) which is in line with National Municipal Accounting Manual (NMAM). It also came up with Opening Balance Sheet Guidelines (OBS Guidelines) for its ULBs to help them to prepare opening balance sheet under new accounting system in the transition year.

1.2. In February 2007, the Government of Karnataka issued a circular vide UDD 19/ AS/ 2006-07 Dated 01.02.2007 duly specifying the useful life and depreciation rates for various classes of assets. The circular also covered current standard costs and rates for deflating the current standard cost to year of acquisition. The usefulness of this circular and OBS Guidelines was limited to the preparation of opening balance sheet.

1.3. In January 2009, the Government of India developed "Model National Municipal Asset Methodology Manual" for uniform methodology of asset valuation throughout the country with an advice to state governments to develop state-specific "Asset Valuation Methodology Manual". Accordingly, Government of Karnataka has now come out with "Karnataka Municipal Asset Management & Valuation Methodology Manual" (KMAM&VMM). This manual provides guidelines, procedures, methodology and basis for valuing the municipal assets as well as forms for collection of information about assets. The manual also serves as a valuable reference for determination of the useful life of municipal assets, assessment of decline in asset values due to use and obsolescence, and for deciding on an appropriate rate of depreciation and amortization of municipal assets.

Purpose :

1.4. This Karnataka Municipal Asset Management & Valuation Methodology Manual (henceforth referred to as' the Manual') has been designed for use by the staff of urban local bodies (ULBs) to facilitate bringing on record the value of municipal assets determined during the course of preparation of Opening Balance Sheet and for asset management. In particular, it will help to :

i. determine the appropriate value, useful life and depreciation of municipal fixed assets and their reporting in the financial statements;

ii. increase the effectiveness of control over municipal fixed assets;

iii. assist ULBs to which they belong, to present its true and fair financial position, facilitate budgetary planning and control over resources and iv. Effective asset management.

Methodology :

1.5. The Manual has been developed based on:

i. the accounting policies and procedures provided by the Karnataka Municipal Accounting Manual (KMAM) released by the Government of Karnataka, vide GO No UDD 306 GEL 2007 Dated 24-11-2007 ii. the Opening Balance Guidelines issued by the Government vide Government Circular No UDD19/AS/2006-07 dated 1-2-2007, to provide a frame work for valuation and incorporation of the opening balances of assets and liabilities in the books of accounts of ULBs in the year of transition to double entry, accrual basis accounting system.

1.6. It seeks to complement the KMABR 2006 & KMAM by providing specific guidance in the area of fixed asset valuation, treatment, documentation and reporting in particular, it proposes to address

i. valuation of assets for the purpose of Opening Balance Sheet , ii. the determination of depreciation rates for annual depreciation, and iii. maintenance of asset registers and exercising control over the assets.

1.7. The proposed methodology has been prepared after review and analysis of:

i. methodology recommended in Model National Municipal Asset Valuation Methodology Manual.

ii. existing methodologies and bases used across India for determining the value of municipal assets;

iii. current best practices in good asset management and asset life cycle management, including the maintenance of asset registers;

iv. available information on types of municipal assets (such as buildings, land, plant and machinery, sewer lines, etc.) used in different size/ classes of ULBs; and

v. existing forms and formats and other documentation regarding asset identification, location and use, etc.

Structure :

1.8. There are several important steps in fixed assets management so far as ULBs are concerned, which are:

i. identification and categorisation,

ii. location,

iii. valuation,

iv. recording,

v. updating,

vi. accounting, and

vii. presentation.

1.9. This Manual is structured to follow these steps in a sequential manner.

Additional guidance has been provided to help municipal staff to deal with some of the very common problems of municipalities. Such problems may commonly include:

i. non-availability of records pertaining to the various fixed assets – including sometimes their original cost, date of acquisition or construction etc.;

ii. difficulty of locating a fixed asset - for instance, a road roller which is appearing on the books, but which has been physically scrapped a long time ago, with no record of its disposal remaining; and

iii. lack of data on current condition and remaining useful life.

CHAPTER 2

DEFINITION AND CLASSIFICATION OF ASSETS

Definition of Fixed Assets :

2.1. There are several definitions of assets that are commonly used in various parts of the world, as different accounting and standards exist in different countries. Accounting Standard 10 on Accounting for Fixed Assets', promulgated by the Institute of Chartered Accountants of India(ICAI), defines a fixed asset as:

An asset held with the intention of being used for the purpose of

producing and providing goods or services and is not held for

sale in the normal course of business.

2.2. The context of Urban Local Bodies is different from commercial bodies to which these accounting standards generally apply. Hence, a set of Accounting Standards for Public Sector Bodies have been developed by the International Public Sector Accounting Standards Board (IPSASB), a constituent of the International Federation of Accountants (IFAC). The IPSASB considers the International Financial Reporting Standards (IFRS) released by the International Accounting Standards Board (IASB) and following a due process of consultation, adapts them to the public sector context for use by the Government.

2.3. The definition of Assets as per the IPSASB is:

Assets are resources controlled by an entity as a result of past

events and from which future economic benefits or service

potential are expected to flow to the entity.

Recognition of Fixed Assets

2.4. An item purchased or acquired, or an item on which the municipality has incurred expenditure is recognized as a fixed asset if :

a. it is held for producing goods or providing services, and is not held for sale in the normal course of business;

b. future economic benefits or service potential are expected to flow to the entity from such item or expenditure.

2.5. In other words, a fixed asset is a long term, tangible asset which is not expected to be sold or disposed off within a short period, and which is expected to be used by the entity for a long period of time. Examples of fixed assets are land, building, plant & machinery, furniture & fittings, vehicles, etc.

2.6. There are many instances where the nature of a transaction makes it difficult to distinguish whether it is revenue expenditure or a capital expenditure. An item of expenditure is recognized as revenue expenditure if it does not result in creation of fixed asset, for example, repairs and maintenance of fixed assets.

Expenditure on repairs, renovation and replacement will be considered as capital expenditure, only if it results in increasing the capacity or operating efficiency, or in increasing the useful life of the asset. In case of buildings, improvements that are major changes in the existing structure will be capitalised.

Concept of Control :

2.7. The concept of control of an asset is a matter of monitoring, managing & physical accounting of assets vested with the ULB. This concept is important because Governments are required to maintain control over public property in a fiduciary capacity and hence any loss of control is not only a financial but also a fiduciary loss.

2.8. To determine whether a ULB shall be reporting an asset, it is necessary to look to the indicators of control. According to Accounting Standard - 26, 'control' is identified when the enterprise has the power to obtain future economic benefits flowing from the underlying resource and also can restrict the access of others to those benefits.

Classification of Assets :

2.9. Fixed assets are of the following categories :

i. Infrastructure assets; and

ii. Other Assets55

Infrastructure Assets :

2.10. 'Infrastructure assets' are long-lasting capital assets created and maintained by the government for use of the general public. They are normally stationary in nature, and they exist for a significantly greater number of years than most capital assets (e.g., roads, bridges, tunnels, drainage systems, water and sewer systems, dams, and lighting systems). Buildings are excluded from the definition of infrastructure assets, unless they are an ancillary part of a network of infrastructure.

2.11. Other assets include land, building, plant & machinery, equipment, furniture & fittings, etc.

Movable and Immovable Assets

2.12. The fixed assets can also be classified under the following categories:

i. Movable Assets

ii. Immovable Assets

2.13. Immovable assets are those, which are permanently fixed to earth and cannot be moved, for example: land, building, roads, bridges, drains, culverts, etc., Assets other than immovable assets are termed as movable assets, for example: vehicles, plant and machinery, furniture, fixtures, etc. The ULBs are required to maintain separate fixed asset registers for movable and immovable properties in prescribed formats.

Asset Classification as per KMABR 2006/KMAM

2.14. Assets are classified in KMABR 2006 under schedule IVD (Chart of Accounts), and discussed in detail in KMAM. Since this manual supplements KMABR2006/ KMAM, classification of assets as per KMABR/KMAM is extended for use in this manual.

2.15. The account coding structure for fixed assets prescribed in KMABR 2006/KMAM classifies fixed assets under the following catagories:

i. Land

ii. Buildings

iii. Roads, Bridges, Surface Drains and Lighting

iv. Sewerage related Assets

v. Water Works

vi. Plant & Machinery and Equipments

vii. Vehicles

viii. Office Equipment, Furniture, Fixtures and Fittings

ix. Other Fixed Assets56

Land

2.16. Land includes parks, playgrounds, agricultural land, dhobighat, dumping ground, tonga /rickshaw/ taxi (other than underground taxi stands)/cycle stand, open parking places, and any vacant site on which no construction has taken place. Land on which buildings, roads, water distribution system, sewerage related assets, etc. are constructed shall be shown distinctly under 'Land', and the superstructures have to be separately classified under relevant asset heads. ULBs have to record only those lands the ownership of which vests with them.

Buildings (including other civil structures)

2.17. Buildings include Office Buildings, School Buildings, Public conveniences, Hospitals, Dispensaries, Maternity and Child welfare centers, Shopping-complex, Town Hall Building, Community Centers, Staff Quarters, Rest-house, Workshop Buildings, Stores Building, Covered taxi stands, Covered parking areas, Lavatory Blocks, Urinals, compound wall etc.

2.18. Civil structures include public fountains and others, which cannot be classified as buildings but are nevertheless of a permanent nature.

Roads, Bridges, Surface Drains and Lighting

2.19. This includes several types of assets including roads, pavements,footpaths, roadside drains, storm water drains, open drains, culverts, causeways, flyovers, bridges, subways, lighting includes street lighting, traffic lights, electrical installations like transformers, cables, lamps and fittings, poles etc.

Sewerage related assets

2.20. This includes underground drainage lines, sewerage related plant and machinery including STPs, sewerage related assets etc.

Water Works

2.21. This includes water supply source and transmission system such as bore wells, treatment plants, ground level reservoirs, overhead tanks, conduits etc. and water distribution system such as pipelines, mini water supply system. Plant and machinery related to water supply such as motor pumps, water treatment plants etc.

Plant & Machinery and Equipments

2.22. Plant and machinery includes all engineering equipments like road rollers, bulldozers etc., medical equipments used in hospitals, dispensaries and maternity centers, scientific equipments, generators, clock tower etc. This will not include plant and machinery used specifically in waterworks, pumping stations, sewerage treatment plant etc. which are already classified under those heads. Equipments include playing equipments installed in parks, fogging machine etc.

Vehicles

2.23. Vehicles include all types of trucks, tractors, water tankers, buses, jeeps, cars, two-wheelers, three- wheelers etc. Mobile machinery such as Road Rollers and Bulldozers would not be classified as vehicles as their primary purpose is not transportation.

Office Equipment, Furniture, Fixtures and Fittings

2.24. All office equipments such as computers, peripherals, photocopy machines, typewriters, communication and telecom equipments shall be recorded under this head.

2.25. Office Furniture includes metal/wooden chairs, tables, racks, cupboards, etc.

2.26. Office Fixtures & Fittings includes all types of Installation cables, lampposts, mercury vapor lamps, sodium vapor lamps, light fittings, power points, etc., used in the buildings and other premises used by the ULB (other than those used for street lighting as they are included under the heading 'Public Lighting').

Other Fixed Assets

2.27. This will include all other assets not specifically covered in any of the earlier heads. It will include for instance, intangible assets such as software, rights etc. Specific assets with different valuation or re-use norms (such as Heritage assets, works of arts etc.) may also be classified as separate sub groups under this head.

Capital Work in Progress

2.28. A n Asset under construction is treated as 'Capital Work in Progress'. A Capital Work in Progress (CWIP) account is only an interim account, where capital expenditure is held until the construction is complete and the asset is ready for use. It is not recorded in any of the 'asset' registers and no depreciation is charged on it. The asset shall be transferred from CWIP to Fixed Asset Register on completion of work.

Asset Identification Number (AIN)

2.29. For the purpose of proper asset management and control, it is necessary to have an asset numbering system, where in each asset is identified by a Unique Asset Identification Number (AIN).

2.30. The ULB shall follow a 4-tier numbering system for identification of assets (AIN). The 2-digit primary code shall be a combination of minor code and sub- minor code for different assets given in schedule IVD of KMABR 2006. The 2-digit secondary code shall be as specified in column 5 of Annexure 1 of this Manual.

The tertiary code shall be user defined and shall be of 3 alphabetical characters defining the asset. The asset serial number shall be of 4 digits running in series separately for every secondary classification.

2.31. The structure shall be as follows:

2.32. The Classification and codification of assets is given in Annexure -1 of this manual.

Examples of Assets numbering:

2.33. Fixed Asset codification is essentially a control tool for ULB level management. The structure of the Fixed Asset Code should be such that it enables the ULB to know enough details and maintain sufficient control over its assets.

2.34. An asset shall be first identified by its minor code and sub minor code from the chart of accounts in Schedule IVD of KMABR 2006. At the next level, tertiary code shall be defined based on the description of the asset, for example, SVL for Sodium Vapor Lamp, HML for High Mask lamp. This shall be common for a particular type of asset.

CHAPTER 3

VALUATION OF ASSETS – GENERAL PRINCIPLES

3.1. Valuation of assets is the determination of the value at which the assets are to be reflected in the books of accounts and financial statements. The need for valuation arises in situations such as preparation of opening balance sheet, acquisition of new assets, revaluation of assets, etc.

Valuation Methodology :

3.2. Assets are valued at 'historical' or 'original cost'. 'Historical cost' is the cost of acquisition of an asset including all incidental costs necessary to bring the asset to its existing use and location. Incidental costs include transportation, handling charges, site preparation expenses, installation charges, inspection cost, transit insurance etc.

3.3. Any expenditure that is made by the ULB on test runs or experimental production is to be capitalized and added to the cost of the asset. For example, the oil and bitumen necessary for the test run of an asphalting plant is to be added to the cost of the plant.

Valuation of self-constructed assets :

3.4. In cases where a ULB constructs the asset itself (school building, primary health clinic, etc.), the cost of construction of that building and other costs, which are directly attributable, shall be taken into consideration in arriving at the value of the building. This means that all the material costs of construction, payments made to the various contractors, etc., shall be included. For example, if the ULB appoints an Assistant Engineer whose only work is to look after the construction of the building, then the salary of the Assistant Engineer for the construction period shall also be added.

3.5. In certain special cases, a ULB may acquire constructed floor area in a building for the construction of which the ULB has given development rights to a developer. In such a case, the constructed floor area will be recorded at the fair market value of the property.

Valuation in the case of an exchange transaction:

3.6. Fair market value : Fair Market Value is the price that would be agreed to in an open and unrestricted market between knowledgeable and willing parties dealing at arm's length who are fully informed and are not under any compulsion to transact.

3.7. In case of exchange transactions, the cost of acquisition of acquired asset shall be the fair market value of the asset exchanged. The excess of fair market value over the original value of the exchanged asset shall be treated as profit on60 disposal of fixed asset (1841). The difference between the book value & the original value shall be transferred to capital reserve (3321).

3.8. For instance, the original value and book value of asset that is going to be exchanged for another asset is 5 lakhs, and the Rs 1 lakh respectively, whereas the fair market value of exchanged asset is 15 lakhs. The acquired asset has to be recorded at 15 lakh in the books of account and the profit on disposal of exchanged asset is 10 lakh (15lakh-5lakh). The difference between original value and book value i.e, 4 lakh (5lakh – 1 lakh) will be transferred to capital reserve.

3.9. In case the book value (original value less accumulated depreciation) is more than the fair market value, the difference shall be treated as loss on disposal of fixed asset (1841). For accounting entries, KMAM may be referred.

3.10. In case of transactions which involves partly exchange of an asset and partly payment of cash for acquiring an asset, the acquired asset shall be recorded at the sum of fair market value of the asset exchanged and cash paid.

The difference arising out of this transaction shall be treated in the same manner as explained in para 3.13 and 3.14 above.

3.11. It is pertinent to note that this use of Fair Market Value does not vitiate the Historical Cost Concept as it merely determines what would have been the historical cost paid for the property, but for the exchange transaction.

Borrowing Cost :

3.12. If a fixed asset is constructed out of any loan availed by ULB, interest on such loan during the period of construction, up to the date of commissioning shall be capitalised. If the loan amount is utilised for more than one asset, the interest during construction period shall be apportioned proportionately on cost incurred.

3.13. Other borrowing costs such as processing cost, incidental charges, etc., shall be apportioned on prorata basis.

3.14. The capitalization of interest cost is applicable only for new assets being developed /constructed by a ULB. 'This principle shall not be applied for valuation of existing assets for the purpose of preparing the opening balance sheet.

Depreciation :

3.15. Depreciation is the diminution in the value of an asset as a result of wear and tear, age, or obsolescence. It is a non-cash charged to income and expenditure account by which the cost of the asset is amortised over its estimated useful life.

3.16. 'Estimated useful life' is the period over which an asset is expected to be available for use by an entity. In general the asset's life may be more than the estimated life, and the asset is continued to use even after its estimated useful life is over.

3.17. Depreciation is provided on all assets except land on straight line method over its estimated useful life, retaining one rupee as its residual value. The estimated useful life of different assets and annual depreciation rates to be applied under straight-line method are prescribed in Schedule-VII of KMABR 2006, and are reproduced in Annexureure-2.

Valuation of assets acquired free of cost:

3.18. Fixed Assets are to be reported at Historical Cost. Since the historical cost of donated /gifted assets or assets which are acquired free of cost is NIL, they are to be valued at a nominal cost of Rs. 1/-

The rationale of valuation at Rs. 1/-

The total value of fixed assets of the ULB may run into crores. Hence, from the point of view of materiality, it would perhaps make no difference if the asset was valued at nil value. The reason for valuing assets at Re.1/- is to ensure that the asset is identified and tracked in the fixed asset system. For example, the fair market value of land donated to the ULB may be far more than many other assets, eventhough the LB has not spent any money n it. Valuing such assets at Rs 1, and recording them in the fixed asset registers facilitate the ULB management to keep track of such assets, and exercise proper control over the assets.

Revaluation of Assets:

3.19. Revaluation will be permitted in special circumstances, with some restrictions.

Asset under construction:

3.20. In case an asset is being constructed and the construction takes time, the asset shall be recognized as specific fixed asset i.e. building etc. only when the construction is complete. Until then, the amounts paid shall be kept under 'Capital Work in Progress'.

CHAPTER 4

PREPARATION OF OPENING BALANCE SHEET

Need for an Opening Balance Sheet :

4.1. Earlier to introduction of KMABR,2006, the ULBs were following a single entry, cash basis accounting system. As part of the urban reform strategy, the Government of Karnataka introduced fund based, double entry, accrual accounting system (FBDEAAS) in ULBs. The most distinctive difference between the earlier system and the new system lies in the classification of financial transactions. Under the new system, revenue transactions are reflected in the income and expenditure account, whereas transactions of capital nature (assets and liabilities) are reflected in the balance sheet. The balances of assets and liabilities are carried forward from one balance sheet to the other. Since the62 existing system did not have the concept of balance sheet, there is need for preparing an opening balance sheet in order to capture information on the assets and liabilities that existed on the transition date.

Objective :

4.2. The objective of this Chapter is to provide guidelines for preparation of Opening Balance Sheet by ULBs under the double entry accrual accounting system. It contains norms for recognition of assets and liabilities as well as for financial disclosures in the Balance Sheet. This would help in preparing Opening Balance Sheets by ULBs.

Applicability :

4.3. These guidelines are applicable to all Urban Local Bodies, to whom the KMABR, 2006 is applicable. The accounting principles and policies used in these guidelines are based on KMABR, 2006 as well as KMAM.

Fund Accounting :

4.4. KMABR, 2006 prescribes fund accounting in ULBs. A 'fund' is a separate accounting entity within a ULB for which income, expenses, assets and liabilities are recorded separately, and for which separate financial statements could be prepared. According to KMABR,2006, ULBs are to maintain the following three funds:

(cid:1) General Fund (cid:1) Water Supply & Sewerage Fund (cid:1) Enterprise Fund

General Fund :

4.5. This fund is a residual fund and covers all activities which the ULB carries out, and which do not fall into Water Supply & Sewerage Fund or Enterprise Fund.

Water Supply & Sewerage Fund :

4.6. This fund is used to report activities related to acquiring, treating, and supply of water. It includes acquisition of water supply through wells, lakes, rivers, purchase of water from other authorities, treatment, transmission and distribution through water pipe-lines. It would include the provision of sewerage services through various means by the ULBs.

Enterprise Fund :

4.7. This fund focuses on the income, expenses, financial position, and cash flows of those activities which are intended to make a profit or at least recover63 revenue costs. The commercial activities of ULBs such as construction, leasing/ letting of commercial complexes, real estate development etc.

Format of Opening Balance Sheet :

4.8. The Opening Balance Sheet has to be prepared fundwise in the same format as prescribed in KMF No 77 of KMABR-2006. It is to be noted that in the case of Opening Balance Sheet, there is no necessity to report the previous year's figures. The form of Balance Sheet is given in Annexure-3 for ready reference.

Basic Problems in valuation of assets

4.9. The basic problems faced at the time of valuation of assets are as under :

a. Considering the current practices in asset record maintenance, most ULBs do not have readily available records about existing assets;

b. Some assets present problems in terms of identification because of their nature – for example, underground drains cannot be easily verified while preparing asset list;

c. Many assets of ULBs present problems in terms of resale or disposal.

For example, roads that have been constructed cannot generally be disposed off or sold.

d. Valuation at a nominal price Re 1/- is recommended for maintaining the asset on the fixed asset register. Hence, the value is not as important as the identification and correct recording of the nature of the asset.

e. The purpose of valuation is not to determine the 'correct value' of an asset. It is to get a reasonable estimate of the book value for the purpose of including in a statement which reflects the 'true and fair' financial position of the ULB;

4.10. Keeping these concerns in mind, the premise for valuation is as follows:

a. Encourage thorough identification of assets – this must be done to ensure that not even one asset, no matter how small, is left out;

b. Simplify valuation – Considering the premises mentioned, it would be sufficient to have a 'reasonable valuation' rather than a 'perfect' one;

c. Ensure updating – Ensure that after the one time exercise on identification and valuation, the assets are recorded in the asset register and the register is regularly updated thereafter.

Process for Preparation of Opening Balance Sheet :

4.11. The following steps need to be followed for preparation of Opening Balance Sheet:

a. Identification of Assets – Identification of assets is to be done using various sources of data such as accounting records, asset registers, physical verification etc, and compilation in prescribed forms;

b. Verification of Assets – This is prescribed to be carried out as the process of identification referred to above may either miss out existing assets or take in assets which do not belong to the ULB. This includes test checks, physical verification, cross verification with records, seeking confirmations, etc., to establish the identification of the assets.

c. Classification of Assets – The assets that are identified have to be classified into various types and sub-types. The assets have to be first classified into fixed assets and current assets. Fixed assets have to be further classified into different sub-types such as land, building, plant & machinery, furniture and fittings, vehicles, office equipments etc. Similarly, current assets are further classified into loans and advances, deposits, bank balances, cash balances etc.

d. Valuation of Assets – Valuation of assets involves arriving at the at which the assets have to be reflected in the opening balance sheet.

Wherever the book value or historical value is available, this value is to be considered for valuing the assets. In case the book value is not available, the asset has to be valued as per prescribed rules and norms. In case of gifted assets or assets acquired/ constructed free of cost, or assets whose estimated useful life is over, the assets are recorded at a nominal value of Rs 1.

e. Approval of opening Balance Sheet by the Municipal Council.

f. Passing of opening entries – After the opening balance sheet is adopted by the council, the balances are to be incorporated in the books of account of the ULB, and further transactions are then recorded as and when they take place.

g. Maintenance and updating of fixed asset records – The details of assets are recorded in appropriate Fixed Asset Registers and a system has to be developed through which these registers are continually updated with any addition, modification or disposal of these assets.

Collection of data

4.12. The first task to be undertaken is identification of assets. Assets are spread over the entire ULB and an effort will be required by the ULB in identifying all assets both over and under the ground. Based on this identification, the ULB can undertake the task of physical verification.

4.13. The various assets and liabilities shall be identified with the funds to which they relate. As far as possible, the details shall be collected department- wise and then consolidated to give an overall picture for the ULB.

4.14. The ULB shall form separate teams which would be responsible for collecting information in prescribed formats in OBS 1 to 29 provided in Annexureure-4. A Core Team chaired by the Commissioner / Chief Officer and comprising of Engineering Staff, Revenue Staff, Health Staff, Office administration and Accounts staff shall be responsible for coordinating the task of collecting information.

4.15. Separate teams may also be formed for collecting information for different categories of assets under the overall supervision of the Core Team. The information gathered shall be signed by the members of the concerned team and authenticated by the members of the Core Team.

4.16. Identification will be done by the Core Team based on their records, physical verification, books of accounts and GIS records. The ULB can also take the assistance of other departments in its effort for identification of assets.

Identification of assets will include listing of all material assets of the ULB including land, buildings, roads, water and sewerage assets, etc. It will also include listing and defining the condition and location of assets.

4.17. The process of identification of assets shall include the updation of records and registers which are required to provide information on the assets and liabilities of the ULB.

4.18. Formats have been prescribed for collection of data about the various assets and liabilities of the ULB. The forms are included as Annexure 2 to these guidelines and are as under:

Source of Data

4.19. The information to be recorded in the forms shall be collected from the most appropriate source. In some cases, accounting records will provide the information, while in some cases physical verification or confirmation may be required to establish the assets and liabilities. The focus of the data collection exercise shall be to present a true and fair view of the financial status of the ULB.

Use of GIS maps may be done to the extent available.

4.20. Once the data has been collected and verified, a permanent record shall be made through entry in appropriate registers and records such as Land Register, Immovable Assets Register, Movable Assets Register etc. (Forms prescribed in the KMABR, 2006).

Immovable Assets

4.21. The steps to be followed for collection of information on immovable assets are as follows:

i. Physical verification of immovable assets.

ii. Cross verification of information collected during physical verification with existing records if any.

iii. ULB owned assets only shall be considered for listing the assets.

iv. Details of the assets, whether freehold or leasehold shall be specified separately for each of the assets.

4.22. The assets identified have to be collated in the relevant OBS Form in the following manner:

i. Cost of acquisition / construction: The cost of acquisition / construction shall include, in addition to the cost incurred in acquiring / constructing the said asset, the cost incidental to the acquisition / construction such as registration charges, stamp duty, consultancy charges (including legal charges) etc.

In case the cost of acquisition / construction is not ascertainable, an estimate of cost that would have been incurred for the acquisition / construction shall be provided.

For assets funded out of grants, the cost of acquisition of the assets shall be taken as the value and the grants shall be shown as deferred income under Liabilities.

In case an asset has been acquired / created free of cost, the asset shall be recorded at a nominal value of rupee 1/-

Assets constructed/ purchased by some other agency/ Government and handed over to the ULB shall be accounted on the basis of the ownership of the asset. If the ownership remains with the other agency, then it will not be recognised as an asset in the books of the ULB. If there has been a transfer of ownership without any consideration, then the asset shall be valued at Re. 1/- and recognised in the opening balance sheet.

ii. Cost of improvement: Any cost incurred for improvement of assets, which results in increasing the life or the utility of the asset, shall be considered as an improvement cost and added to the value of the asset. Expenses of a normal and routine nature incurred for the repairs and maintenance of assets shall not be considered as an improvement cost.

iii. Date of Acquisition: The date of acquisition is the date on which the property was legally vested with the ULB. In case of constructed asset, the date of completion of construction is considered to be the date of acquisition. Where the date of completion of construction is not available, the estimated date of the completion is considered to be date of acquisition.

iv. Mode of Acquisition: Specify whether the fixed assets have been purchased, constructed, transferred or gifted to the ULB or has been attached under any Act.

v. Source of acquisition: Specify the person / institution from whom the assets have been acquired.

vi. Reference of available title documents: It has to be ensured that all the relevant documents like title deeds, contracts, invoices etc. are available with the ULB. A reference of the same has to be provided in the formats provided. In case the original documents are not available, a duplicate set shall be made.

The following shall be specified in the Remarks Column:

(cid:1) Source of finance for the acquisition / construction of the assets.

(cid:1) Any restriction/covenants on the transfer of assets.

(cid:1) Pending litigations in respect of the fixed assets

(cid:1) Any unauthorised use encroachment on the fixed assets.

4.23. The Accounts Department shall provide appropriate depreciation for assets held by the ULB to arrive at the book values of the assets. Depreciation shall be provided at the rates specified in Schedule VII of KMABR,2006, and calculated from the date of acquisition / installation up to the date of opening balance sheet.

Movable Assets

4.24. The steps to be followed for collection of information on movable assets are as follows:

i. Physical verification: Conduct physical verification of the movable assets. Allot an asset reference number to all categories of plant and machinery, vehicle, furniture, fixture and equipment (including office equipment).

ii. Cross verification: The information collected during physical verification shall be cross-verified with the existing records maintained for the said fixed assets, if any.

iii. Cost of acquisition: The concept of cost of acquisition / construction is the same as that of immovable fixed assets.

iv. Cost of improvement: Any cost incurred for improvement of vehicles such as building of body for buses, hearse vans, ambulances, fire brigades, etc. shall be considered as an improvement cost.

v. Date of Acquisition: The date of acquisition is the date on which the property was legally vested with the ULB.

vi. Mode of Acquisition: Mode of acquisition is the same as discussed for immovable assets above.

vii. Source of acquisition: Source of acquisition is the same as discussed for immovable assets above.

viii. Reference of available title documents: It has to be ensured that all the relevant documents like title deeds, contracts, invoices etc. are available with the ULB. A reference of the same has to be provided as per the formats. In case the original documents are not available, a duplicate set shall be made.

(cid:2) The following shall be specified in the Remarks Column:

(cid:2) Source of finance for the acquisition/construction of the assets.

(cid:2) Any restriction/covenants on the transfer of assets.

(cid:2) Pending litigations in respect of the fixed assets

(cid:2) Any unauthorised use of the fixed assets

Current Assets

4.25. In respect of Investments, Receivables, Other Current Assets, Loans and Advances, the ULBs shall compile the information required in the formats from the registers maintained by them currently. As far as possible, all details shall be collected department-wise, and then consolidated to give an overall position for the ULB.

4.26. All assets that are owned by the ULB shall be accounted. If an asset is owned by another separate legal entity (such as a trust, society etc.), then even if it is managed by the ULB, it would not form a part of the ULB's Balance sheet.

4.27. The mere maintenance of a register shall not be taken as sufficient for the purpose of arriving at the balance. The ULBs shall check the authenticity of the entries in the register, with source documents before its inclusion in the balance sheet.

Advances

4.28. 100% physical verification of documents shall be done to ascertain the amount and name of party. The closing balance of advance is ascertainable from the "Advance Register". The Advance Register is maintained separately for employees, contractors and suppliers.

Valuation Process

4.29. The valuation process is explained in the following flowchart:

START

Was the asset

Yes

Value at Re.1

received as a

Gift?

No

Is the cost

Use Historical

Yes

of the asset

Cost

available?

No

Yes

Yes

Is the year

Is it beyond

Value at Re.1

of Purchase

useful life?

available?

No

No

Can we

estimate year?

to case basis

Use CSC

Method

Yes

Yes

Does it appear

Value at Re 1

to be beyond

useful life?

Use Estimated

CSC method71

Valuation methodology:

4.30. The following methodology has to be followed for valuing different kinds of assets:

a) Asset received as a gift

If evidence exists, or it is known that an asset was received by the ULB as a gift i.e. without any consideration being paid, it shall be recognized at Re.1/- This is in line with the basic policy of historical cost reporting i.e. to report an asset at the consideration paid for it. It is not necessary that there shall be a document establishing the gift – mere knowledge would suffice.

Even though gifted assets are valued at Rs 1, the actual value of the assets may be much higher, and hence, they have to be recorded in the appropriate fixed asset register, and maintained properly.

b) Valuation at historical cost

"Historical cost" of an asset is the original cost at which the

asset is acquired, including incidental expenses incurred to bring the asset to its intended destination (i.e freight, transportation and insurance)and installation expenditure, if any. Where the details of purchase/construction are available (this will usually happen in case of recent years' assets), the details of cost and date of acquisition would be available. In such a case, valuation shall be done as follows:

a. Step 1: Determine Historical cost of the asset;

b. Step 2: Determine depreciation till valuation date

c. Step 3: Deduct depreciation

(cid:2) from historical cost (cid:2) to arrive at the book value on the date of valuation.

Illustration on use of Historical Cost Method

A ULB determines that an MS Steel Tank was installed at a cost of Rs. 1,50,000 and started operation on 13.4.2006. The Historical Cost based Valuation on 31.3.2008 would be as follows:

Historical Cost 1,50,000

Less: Depreciation upto 31-3-2008* 60,000

Book Value on 31.3.2008 90,000

* Depreciation is calculated on the Original Cost for 2 years (2006-07 and 2007-08) @ 20% p.a. of historical cost.

Note: As per Depreciation policy, use of asset beyond six months in a year would lead to full year's depreciation. Hence in this case, full year depreciation is charged for 2006-07.

c) Current Standard Cost Method

i) Where the historical cost is not available, but the date (or year) is

known:

When the historical cost of the asset is not available, but the date or year is known, the asset has to be valued by using "current standard cost". Under the Current Standard Cost (CSC) method, the estimated cost at which the asset could be purchased or constructed on current date. Under this method, the current standard cost is calculated by applying the cost per unit to the quantitative measurement of the asset identified. The current cost of the asset so arrived at has to be deflated using the prescribed cost of inflation index to determine the estimated cost of the asset in the year of acquisition.

This estimated cost has to be depreciated to arrive at the depreciated value of the asset as on the date of the opening balance sheet.

Unit of measurement - Unit of measurement' used for the purpose of calculation of cost depends on the type of asset, and a few instances are:

Based on these standard rates, the value of the asset can be determined. For instance, a class I Building of 1500 sq meters can be valued by multiplying the rate prescribed for one square meter by 1500.

The different steps involved in valuing the asset using CSC Method are as follows:

Step 1: Collect appropriate details about the asset (including location, quantitative details such as area, length etc.)

Step 2: Classify the asset under appropriate head from the CSC list.

If exact description is not available, use the closest match possible.

Step3: Check if the useful life is over (refer Depreciation rate list). If so, value at Re. 1/-. Else, go to Step 4.

Step 4: if the useful life is not over calculate CSC by multiplying the quantity with the rate prescribed. If the actual dimensions of the asset vary from the standard dimensions, the unit rate has to be calculated proportionately. This is the CSC of the asset i.e. the value of purchasing / constructing a new asset as on date.

Step 5: Deflate the current standard cost to the year of acquisition using prescribed cost of inflation index. For this purpose, the current standard cost is divided by the index of the base year 2005-06 (i.e 497) and multiplied by the index of the year of acquisition. If the year of acquisition is prior to 1981-82, the index applicable to 1981-82 (i.e 100) shall be used.

Step 6: Calculate depreciation from the year of purchase till valuation date, assuming this value (Step 5) was the original historical cost.

Step 7: Deduct the depreciation (Step 6) from Historical Cost (Step 5) to arrive at the current book value of the asset.

The units of measurement, the current standard cost per unit of measurement, and the estimated useful life of the asset for different types of assets are fixed by the Government, and are available in the following Schedules to KMABR, 2006:

i. Estimated useful life of assets : Annexure 2

ii. Cost per unit of measurement : Annexure 5

Illustration on use of CSC Method

A ULB determined that a Class 1 Civil Structure Building was constructed in 1976 with the following specifications:

Type: RCC framed structure with mosaic flooring and teak doors

Height: Ground + 2 floors

Area: Ground Floor – 500 sq m, First Floor – 320 sq m, Second Floor – 240 sq The CSC based Valuation on 31.3.2008 would be as follows:

Current Standard Cost* 62,55,820 (Value as on 31.3.2008) Deflated Standard Cost (DSC)** 12,54,728 (Estimated Value in 1976) Less: Depreciation*** 8,03,025 (Depreciation till 2008) Book Value on 31.3.2008 4,51,703

* Ground Floor (500 X 6,243)+ First (320 X 5,597)+ Second (240 X 5597) = Rs. 62,36,000. Rates for CSC taken as per Annexure 2.

** (62,36,000/497)*100 = Rs12,54,728 Index for 2005-06 is 497;(index for 1981-82 and earlier is 100.

Cost Inflation Index taken from Annexure 4.)

*** Depreciation is calculated on the DSC for 32 years (1976 – 2008) @ 2% p.a. (since useful life is 50 years, not yet exhausted)

ii) When both the historical cost and year of purchase/construction

are not available:

When both the historical cost and year of acquisition are not available, the book value is calculated in the same manner as explained above, after estimating the year of acquisition.

Illustration on use of Estimated CSC Method

In the above illustration, if the actual year of construction is not known, but it is estimated to have been constructed 25 years ago, the Estimated CSC based Valuation on 31.3.2008 would be as follows:

Current Standard Cost* 62,55,820 (Value as on 31.3.2008) Estimated Deflated Standard Cost** 3,72,000 (Estimated Value in '83) Less: Depreciation*** 6,86,000 (Depreciation till 2008) Book Value on 31.3.2008 6,86,000

* Ground Floor (500 X 6,243)+ First (320 X 5,597)+ Second (240 X 5597) = Rs. 62,55,820. Rates for CSC taken as per Annexure 5

** (62,55,820/497)*109 = 1372000, Index for 2005-06 is 497; index for 1982-83 is 109. Index taken from Annexure 6.

*** Depreciation is calculated on the DSC for 25 years estimated @ 2% p.a. (since useful life is 50 years, not yet exhausted)

d) Case by Case determination

In case of assets where the historical cost is not available, and the current standard cost is not provided in Annexure 5, (for example, plant & machinery, furniture etc) the value of the asset is estimated on case to case basis, using the following steps:

Step1: Estimate the age of the asset. Is the asset's useful life over? (Refer Annexure 2 for Useful life). If so, value at Re. 1/-. Else go to Step 2.

Step2: If the age of the asset is within its useful life, determine historical cost, considering the cost of the other assets of similar nature and the age of the asset. The historical cost can be arrived at either by determining the current cost and deflating it to the year of acquisition, or by estimating the historical cost in the year of acquisition. Assumptions can be made in this case – the objective is to have a reasonable justification for the value. A

Important Caveat – Maintenance of Gross Value and Accumulated

Depreciation

The above processes are required to provide a gross value (Historical Cost) and accumulated depreciation till date. It is important to maintain both these values. Merely using the Net Book Value i.e. Gross Value less depreciation will create problems in charging annual depreciation using Straight Line Method.

For e.g. In the last illustration:

Historical Cost (Gross Value) Rs. 13,72,000

Accumulated Depreciation Rs. 6,86,000 (@ 2% for 25 years) Net Value

Rs. 6,86,000

Now, if only the Net Value is recorded i.e 6,86,000, annual depreciation will be charged on this i.e. Rs.13,720 (2%) p.a. and the assets value will be extinguished only after another 50 years. However, using the original historical cost of Rs.13,72,000 results in an annual depreciation of Rs. 27,440 (2%) which will ensure that the asset will have been fully depreciated in another 25 years.

However, some assets do not have prescribed CSC. The valuation in this regard can be as follows:

Valuing Capital Work in Progress

4.31. The information with regard to Capital Work in Progress (CWIP) shall have to be prepared on the date of the opening Balance Sheet from the records such as Bills Register, Measurement Book, Grants Register etc. Since assets represented by the Capital Work in Progress would be under76 construction on the prescribed date, it shall be easier to identify these assets and then to determine its costs.

4.32. Amounts are to be booked based on the gross amount of bill received by the ULB pertaining to work done before the Balance Sheet date. A cut-off date of 2 months beyond the opening Balance Sheet may be taken to include all bills which may have been received afterwards but pertain to work done before the Balance Sheet date. This may be done by carrying out post vouching (i.e. checking of vouchers for at least two months after the Balance Sheet date, to identify payments being made for CWIP).

4.33. In case an asset is being acquired out of borrowed funds, the interest on borrowed funds shall be added to the cost of the asset. if the borrowed funds are used for acquisition of more than one asset, interest on the same shall be apportioned on prorata basis.

CHAPTER 5

VALUATION OF ASSETS - ONGOING

(IN SUBSEQUENT YEARS)

5.1. Once the assets are valued and included in the opening balance sheet, the assets have to be carried forward in the subsequent balance sheets at depreciated values till they are disposed of or scrapped. New assets acquired subsequent to the opening balance sheet have to be added, and assets sold or disposed of have to be removed. Aspects such as revaluation of assets, depreciation of assets etc. which arise on a regular basis in the ULB are discussed in this Chapter.

Depreciation of Assets

5.2. Depreciation has a significant effect on the determination and presentation of the financial position of a ULB. Depreciation is charged in each accounting period by reference to the extent of the depreciable amount.

5.3. ULBs need to report depreciation accurately in their financial statements for two main reasons.

a. to match expenses with the incomes generated because of or with, those expenses and;

b. to ensure that the asset values in the balance sheet are not over- stated. An asset acquired in Year 1 is unlikely to be worth the same amount in Year 5.

'Estimated useful life of the asset'

Estimated useful life of a depreciable asset is the period over which the asset is expected to be used by the ULB. The estimated useful life of each type of municipal assets is fixed by the Government, and depreciation rate is determined based on it.

Straight-line Method (SLM) of depreciation

Straight-line method of depreciation is the simplest and most often used technique in which depreciation is charged equally over the estimated useful life of the asset, retaining a nominal value of Rs 1. Under this method, depreciation is arrived at by dividing the historical cost of the asset by the number of years of estimated useful life. In the last year of estimated useful life, depreciation shall be charged retaining a nominal value of Re 1. This nominal asset value shall be retained till the asset is finally disposed of. No depreciation shall be charged on such assets.

Depreciation Charge:

5.4. The basic principles with regard to depreciation are:

a. Depreciation shall be charged at the rates prescribed in Schedule VII of KMABR,2006. Depreciation on all fixed assets is to be charged consistently on' Straight Line Method'.

b. Depreciation shall be charged at full rates on assets, which are purchased / constructed before October 1 of an Accounting Year.

Depreciation shall be charged at half the rates on assets, which are purchased / constructed on or after October 1 of an Accounting Year.

c. Depreciation shall be charged at full rates on assets, which are disposed on or after October 1 of an Accounting Year. Depreciation shall be charged at half the rates on assets, which are disposed before October 1 of an Accounting Year.

5.5. The estimated useful life and consequent rates of depreciation of assets are provided in Schedule VII of KMABR, 2006. They are reproduced in Annexure 2.

Accumulated depreciation

5.6. Accumulated depreciation of an asset is the depreciation on the asset from the time the asset is purchased and put to use, till the estimated useful life of the asset is over.

Written down value

5.7. Written down value is the depreciated value of the asset. It is arrived at by deducting the accumulated depreciation from the historical cost of the asset. This is also the closing book value of the asset as at the end of the year.

Method of calculation of depreciation 5.8. At the end of every year, the concerned Departments shall prepare a work sheet to calculate depreciation for the assets recorded in the Registers78 of Immovable/movable properties maintained by them. Depreciation shall be calculated at the rates prescribed in Schedule VII to the Karnataka Municipalities (Accounting & Budgeting) Rules, 2006, and in accordance with the policies prescribed in KMAM. Depreciation charged on Assets created out of Specific grants shall be shown separately in the work sheet. The work sheets shall be checked by the Accounts Superintendent/Accountant before accounting. The Registers of Immovable/ movable properties shall then be updated with the amounts of depreciation, accumulated depreciation, and written down value as at the end of the year, for each of the assets by the concerned Department and the entries in these register and statement of depreciation shall be checked by the Accounts Superintendent, before finalising the accounts for the year.

Amortisation

5.9. Amortisation is the systematic allocation of cost of an item of expenditure over the period over which its benefit is available to the ULB. In the case of an intangible asset, the term 'amortisation' is generally used instead of depreciation. Both terms have more or less the same meaning. The period of amortization will depend on the asset. In the case of assets such as patents, knowhow etc where the asset is of use for a longer period, amortisation may be done over a period of ten years. However, in case of items like software where technological advances will result in a quicker obsolescence, amortisation may be done over a period of 3-5 years.

5.10. Intangible assets below Rs.25,000 can be expensed and need not be capitalized. The higher limit (compared to tangible assets) is prescribed to avoid detailed recording and amortization of minor items like software which generally cost below Rs.25,000.

Creation / purchase of new assets

5.11. New fixed assets purchased or constructed during the year would be valued at historical cost. The procedure of recording/accounting such assets is prescribed in Chapter 19 of KMAM.

Maintenance, repair and improvement of assets

5.12. After the asset has been acquired, certain costs are incurred during its lifetime for maintenance, repair and improvement. The treatment of these expenses often cause confusion as some of them may merit capitalization i.e. addition to the value of fixed assets. Repairs and maintenance is activity required to keep the assets of the ULB in good, working condition. Since regular maintenance and repair expenditures are regarded as operating costs, they shall be charged directly to expense when incurred.

Extraordinary Repairs, improvements, replacements and

additions

5.13. Extraordinary repairs are repairs that occur infrequently, involve relatively large amounts of money, and tend to increase the economic usefulness of the asset in the future because of either greater efficiency or longer life, or both. They are represented by major overhauls, complete reconditioning, and major replacements and betterments'. As expenditure for extraordinary repairs increase the future economic usefulness of an asset, they benefit future periods and are therefore capital expenditure. Replacement is nothing but substitution of one fixed asset for another, particularly of a new asset for an old, or of a new part for an old part. An improvement (or betterment) is 'an expenditure having the effect of extending the useful life of an existing fixed asset, increasing its normal rate of output, lowering its operating cost, increasing rather than merely maintaining efficiency or otherwise adding to the worth of benefits it can yield. Improvements ordinarily do not increase the physical size of the productive facility. Such an increase is called an 'addition'.

5.14. The accounting for extraordinary repair, replacement, improvement and addition is substantially the same. The cost of existing assets that are replaced, together with their related accumulated depreciation accounts, are required to be eliminated from the accounts. For example, when a 10m road is upgraded to 30m road, it is an 'improvement' and would need to be capitalized in the accounts. However, the existing book value of the 10 m road would need to be eliminated i.e. de-capitalised from the books.

Disposal of Assets

5.15. When an asset is disposed of, it shall be treated in accordance with the procedures provided in KMAM. In particular:

a. In case the disposal happens before October 1, 50% of the depreciation shall be charged. If it is on or after October 1, full depreciation shall be charged in the year of disposal;

b. No depreciation shall be charged from the year subsequent to the year of disposal.

c. The disposal of an asset shall be recorded in the Fixed Asset Register.

Revaluation of Assets

5.16. According to Rule 90(1) of KMABR, 2006, fixed assets may be revalued under the following circumstances:

a. Commercial development of the fixed assets are taken up after the land use and architectural control have been approved by the competent authority;

b. At the time of lease; or80 c. At the time of issue of municipal bonds.

5.17. Under Rule 90 of KMABR, 2006, revaluation cannot be done for individual assets. It shall be carried either for the entire assets, or for a class of assets.

5.18. Any increase in the value of fixed assets on account of revaluation shall be credited to a reserve account called the "Revaluation Reserve" Account (Account Codes 3365-3368). Any subsequent decrease in the value of a revalued asset shall be set off against the revaluation reserve created earlier.

5.19. Any decrease in the value of an asset on revaluation shall be debited to "Fixed Assets written-off" Account (Account Code 2642).

5.20. The estimated useful life of a fixed asset remains unchanged on revaluation. Depreciation shall be calculated at a rate necessary to write off the value of the fixed asset after revaluation, over the remaining period of useful life.

5.21. The Revaluation Reserve Account shall be maintained in the respective Fund. Revaluation of assets shall be reflected in the relevant fixed asset registers.

5.22. Revaluation of a class of assets shall not result in the net book value of that class being greater than the recoverable amount of the assets of that class.

Depreciation on revalued assets

5.23. Where the asset is revalued at a value higher than its book value, and a revaluation reserve is created, only depreciation on the original cost of the asset shall be debited to depreciation account. The depreciation on the increased value of the asset shall be debited to the Revaluation Reserve Account. On the other hand, in cases where revaluation results in reduction in the value of the asset, the difference shall be accounted as write off fixed assets in the year of revaluation. Subsequent to revaluation, depreciation shall be calculated on the revalued amount, at the prescribed rate.

CHAPTER 6

ASSET MANAGEMENT

6.1. Fixed assets management is a process that seeks to track fixed assets for the purposes of financial accounting, preventive maintenance, and deterrence against misuse, theft, fraud etc. It emphasises on the maintenance of proper fixed assets records and good asset management practices.

Asset Life-cycle

6.2. An asset passes through a number of sequential phases during its life cycle - acquisition, operation and maintenance, refurbishment or enhancement, and, finally, disposal. The life cycle of an asset begins with a81 planning process that identifies the need for that asset and determines how and when it is to be procured. The asset is then acquired - either an existing asset is purchased or a new one is created. The asset then enters its operational phase. As the asset ages, it may deteriorate or become obsolete, at which stage a decision is made to either refurbish, enhance or dispose of it.

If the need still exists for the service provided by the asset, the cycle recommence

6.3. There are essentially three broad stages in the life cycle of an asset:

a. Acquisition;

b. Operation and Maintenance; and

c. Disposal.

The Asset life cycle is explained in the following diagram:

ACQUISITION OPERATION

Acquisition of assets

Fixed Asset Registers

6.4. Once the assets have been identified, listed and valued by the ULB, their record needs to be maintained and continually updated. This is achieved through the Fixed Asset Register (FAR). If the FAR is not continually updated, the efficacy of the entire asset identification, valuation and management will be greatly reduced.

6.5. In KMABR 2006, four types of fixed assets are prescribed, namely:

a. Register of Land – KMFNO 44 (Revenue /Town planning Department)82 b. Register of Land under Roads – KMF NO 44A (Engineering Department)

c. Register of Immovable property – KMF NO 45 (Engineering Department)

d. Register of Movable property–KMF NO 46 (Office Manager/ concerned Department)

6.6. A new asset acquired has to be recorded in the relevant fixed asset register and a certificate to this effect shall be recorded on the bill (final bill in case of constructed asset), as well as in the note sheet of the file. The fixed asset register will form the basis for further planning and maintenance under the asset life cycle management strategy for the ULB. Hence, this document will have a recordkeeping and planning function.

6.7. In case of assets acquired by virtue of law (layout formation, court order, etc.), gifted/donated, etc., for which ULB has not paid any amount, but has acquired ownership, such assets have to be accounted at a nominal value of Rs 1/-. This shall be done on the execution of title deeds transferring the ownership of such assets to ULB.

Maintenance of fixed asset registers

6.8. The process of recording and updating of fixed assets data is shown in the Flow chart at Annexure 7. The format of various fixed asset registers is given in Annexure 8.

Asset Life-cycle management strategy (ALCM)

6.9. Asset Life Cycle Management (ALCM) is a strategic, integrated approach to maintenance that considers all the elements that affect the productive life of an asset from design to disposal. It is a proactive process, which compliments existing policies by providing strategic focus and perspective.

6.10. Asset-intensive organizations including ULBs which successfully adopt asset life cycle management, will reduce maintenance costs and improve productivity through superior planning. From design to disposal, an asset's life cycle includes the following stages:

a. Clarifying the need or requirement for the asset;

b. Identifying the type of asset suitable for the requirement;

c. Determining the maintenance strategy, cycle and plan for the life of the asset;

d. Purchasing/acquiring the asset;

e. Commissioning, operation and maintenance of the asset; and f. Disposal of the asset at the end of its economical life.

6.11. To achieve Asset Life Cycle Management, organizations need visibility into two main areas of maintenance planning-short term and long term. These planned maintenance strategies improve reliability, overall productivity and the length of an asset's life, and ultimately reduce the total cost of asset ownership.

Asset Management Unit (AMU)

6.12. Currently there is no independent unit in ULBs to looks after all aspects of asset management. In most ULBs, the acquisition of fixed assets is the responsibility of the Stores and Purchase Department. Constructed assets are the responsibility of the Engineering Department. The accounts department normally records only the financial transaction, and is not concerned with the maintenance and management of the asset. It may be useful for ULBs to set up an Asset Management Unit (AMU) consisting of senior officers drawn from various departments, with the Chief Officer/Commissioner or an authorised person with asset management experience including MIS and computer systems as the Chairperson, so that various aspects of asset life cycle are properly managed.

Structure of AMU

6.13. The AMU could consist of the following staff and officers:

a. Head, AMU- Chief Officer/Commissioner or an authorised person with asset management experience including MIS and computer systems;

b. Procurement Officers– responsible for planning, scheduling, design, purchase and recording of fixed assets;

c. Maintenance Officers – To oversee all scheduled, planned

maintenance, to co- ordinate with relevant departments to ensure all assets are in working condition and are serviced in time;

a. Other staff as may be needed

6.14. The AMU staff and officers must all be computer literate and reasonably proficient in working with electronic spreadsheets. If capacity building measures are necessary, the ULB must plan and implement necessary programs.

Functions of AMU

6.15. The functions of the AMU shall be, without any loss of generality, as follows:

i) Procurement Planning

a. To prepare short, medium or long term asset acquisition plans in consultation with the user departments, and to present the same with due financial impact exercises and alternatives for consideration of Competent Authority;

b. To prepare general Procurement Plan for fixed assets before the beginning of the fiscal year in terms of the approved asset acquisition plans and to lay out necessary timelines, parameters and benchmarks;

ii) Asset Acquisition

c. To assist and facilitate the Purchase department in the process of acquisition of assets as per Asset Procurement Plan;

d.To assist and facilitate the other execution departments to carry out the Procurement Plan;

ii) Recording

e. To develop, update and maintain an asset- tracking database with respect to the location, condition, and other parameters with respect to fixed assets;

f. To develop, update and maintain a Capital Works in Progress database, and to generate necessary MIS Report;

g. To develop, update and maintain the Fixed Assets Registers, and to record all fixed asset related transactions which add to or subtract from the book-value of the asset;

h. To prepare evaluative and analytical reports for the management from time to time and to prepare depreciation schedules

iii) Maintenance

i. To prepare, in consultation with other departments, planned maintenance schedules and to oversee their implementation;

j. To prepare, in consultation with concerned departments, schedules for conditional assessment and plans for major renovations, repairs, and modifications;

iv) Disposal of Assets

k. to prepare and follow through on the annual disposal plan for fixed assets;

l. To prepare asset renewal plan;

Reporting by AMU

6.16. A separate list of reports to be prepared by the AMU and submitted to the Management, shall be drawn up. Such reports may include the following:

• Annual Procurement Plan;

• Short term and medium term capital budgets showing

construction and acquisition of fixed assets;

• Review of Annual Procurement Plans with respect to targets and achievements quarterly and half-yearly;

• Annual Disposal and Salvage Plans and review of progress quarterly and half-yearly;

• Planned Maintenance Schedule

• Conditional Assessment Schedule and Reports;

• Report on major repairs and renovations carried out on fixed assets and the effect thereof on remaining useful lives;

• Depreciation Schedules; and

• Such others, as may deemed necessary from time to time Using IT for asset management

6.17. Since most ULBs will have a large number of assets, it would be most efficient to use appropriate IT tools for their management. Asset tracking, can be done through Fixed Asset Registers. Maintenance plans and schedules can be best managed through project management and resource scheduling software. Preparation of various reports shall be automated and schedules (such as for depreciation) generated through software. Most of these functions can be achieved through basic computer applications and minimal programming. If required, Municipal Reforms Cell/DMA will develop necessary software.

CHAPTER 7

ISSUES IN VALUATION

Land

Land purchased or acquired

7.1. Freehold land: All land, the ownership of which vests with the ULB shall be included in the opening balance sheet. Land acquired through purchase shall be recorded at the purchase price paid/ payable and other incidental costs such as registration charges incurred to bring the asset to its present location and condition. Land acquired through compulsory acquisition shall be recorded in the following manner:

a. In case of compensation paid for acquisition, the asset acquired shall be valued at compensation actually paid.

b. In case no Compensation is paid, the asset shall be valued at Re.1/-.

However, any developmental work done shall be capitalized at cost.

c. When compensation is disputed, the amount paid shall be recorded as the asset value. Any disputed claim with regard to which there is a pending court case shall be shown as a contingent liability in the notes to accounts. Amount deposited, if any, in court shall be shown as a current asset. On settlement of the court case, the additional amount, if any, which the ULB had to pay shall be added to the cost of the asset in the year of payment.

Lands Vested with Government

7.2. Vested government lands are lands which are owned by State/central government, but are in possession and use of the ULBs. Such vested government land shall not be recorded as asset in the balance sheet or fixed asset register. The ULB shall maintain a separate register of all vested lands in its possession. Income, if any, arising to the ULB out of use of such land can be accounted as income of the ULB.

Land improvement

7.3. Cost of any improvement to land such as land development and land filling shall be capitalized as an improvement to the land.

Land acquired through government grants

7.4. If the ULB has purchased land out of government grants, then the cost of the land will be shown at cost at which the land is acquired including incidental charges, such as stamp duty, registration charges etc. The grant used for such acquisition shall be shown as Municipal Fund.

Value of land under Roads

7.5. Roads are generally built on property that is owned by the ULB. Hence, land under the road also needs to be valued and accounted. Such land shall be grouped under 'Land' and not included in 'Roads'. The value of such land shall be taken at the historical cost i.e. if any amount is paid to acquire it then at the compensation paid or at nominal value if no cost is involved.

Buildings

Buildings purchased/constructed

7.6. In the case of a building purchased, the value of building will be the cost of purchase of building, and will also include incidental costs such as registration charges, stamp duty, surcharge etc. In the case of a building which is constructed, the value of the building will be the actual cost of construction.

Building purchased/constructed out of government grant:

7.7. KMABR, 2006 prescribes that a general grant shall be accounted as income immediately on receipt, and that a grant received for a specific purpose shall be accounted as a liability. The asset acquired is valued at cost, and no special treatment is required in the case of an asset acquired out a general grant. However, in case of an asset acquired out a specific grant, an amount equivalent to the value of asset acquired shall be transferred from the specific grant liability account, to 'deferred income' account. At the end of every year, amount proportionate to depreciation on the asset will be transferred to income till deferred income becomes nil.

Heritage Buildings

7.8. Heritage buildings are generally to be valued in the same manner as other buildings. However, they are to be disclosed separately under the Head 'Heritage Assets' under Other Assets (Account Code 4188). The purpose is to distinguish the assets for their historical, cultural and / or religious significance and to recognize the restrictions on their use or sale.

Art and Historical items

7.9. ULBs shall capitalize works of art, historical treasures, and similar assets at their historical cost. These items can be classified under 'Heritage Assets' under 'Other Assets' (Account Code 4188).

Sewerage lines and water distribution pipelines

7.10. Sewerage lines and water distribution pipelines will normally have trunks, mains, and sub-mains. Those parts of network which are relatively standalone shall be considered separate assets on their own. The criterion to be also used is that failure of the smaller network is not critical to the continued operation of the larger one.

7.11. While computing historical costs, original costs of digging an earth work shall be included.

7.12. Any major cost for improvement of network functioning (for instance, removal of sediments and coating from mains or trunks) shall be added to the book value.

Intangible Assets

7.13. Intangible assets in ULBs will generally be in the nature of expenditure on software. The ULB will assess the expenditure made in development or purchase of the intangible asset and capitalize it as fixed asset. In case the intangible asset has been provided free of cost, on a sharing basis, it shall not be shown in the balance sheet. The process of valuation of intangible asset would be as follows:

a. If Purchased: The cost of an intangible asset comprises its purchase price, including any import duties and other taxes (excluding recoverable amount from the taxing authorities), and any directly attributable expenditure like professional fees for legal services etc on making the asset ready for its intended use. Any trade discounts and rebates are deducted in arriving at the cost.

b. If Internally developed: The value of an internally developed assets such as software will comprises all expenditure that can be directly attributed or allocated on a reasonable and consistent basis to create the asset / software for its intended use. Costs include (i) expenditure on materials and services used in developing the asset, (ii) salaries, wages and other employment related costs of88 personnel directly engaged in developing the asset, (iii) any expenditure that is directly attributable to developing the asset.

However, it excludes (i) administrative and other general overhead expenditure; (ii) clearly identified inefficiencies and initial operating losses and (iii) expenditure on training the staff to operate the asset.

c. If Gifted/Donated: If the asset was acquired without paying any price and gifted to ULB (or if it is donated): then it shall be valued at Re.1/-, during its useful life, and taken as nil once the useful life is over.

7.14. Cost of maintenance of intangible assets shall be recognised as revenue expenditure.

CHAPTER -8

PERIOD END PROCEDURES AND

OTHER MISCELLANEOUS MATTERS

Period end procedures:

8.1. Depreciation charging is a process that has to be done at the end of the accounting year. Asset registers are to be updated with details of assets which are procured/constructed and capitalised. They have to be reconciled with their respective ledger accounts in accounts department and any differences shall be sorted out by verifying relevant vouchers and documents.

Depreciation rates shall be applied as specified in schedule VII of the KMABR 2006. Depreciation shall be charged at full rates for assets which are procured/constructed and capitalized before 1st October of any year & at 50% of the prescribed rates for assets which are procured / constructed and capitalized after 1st October of any year. In the case of assets disposed of during the year, depreciation shall be charged at 50% of the prescribed rate if the disposal is done prior to 1st October, and full depreciation shall be charged if disposal is done after 1st October.

The Concerned person responsible for maintaining asset register has to update and reconcile the asset register and calculate depreciation for individual assets, except assets which are recorded at nominal value, or which are fully depreciated. Depreciation so calculated shall be recorded in the relevant column in the Asset Registers. The column of depreciation under each class of asset shall be totalled, and the same shall be reported to accounts department by April 1st week of following year in the following format.

Depreciation Statement for the financial year Ended 31st March....

FUND:

Note:

*This shall include any class of assets which are to be disposed as per the sale/auction agreement. This may include more than one asset class also, in this case the entire amount pertaining to each class shall be summed up and reproduced here. This may also be required at any time in a year whenever the asset is disposed and the asset account is to be closed in the accounts.

** Depreciation on revalued amount shall be credited to Revaluation reserve instead of income and expenditure account.

Reconciliation of Asset Registers:

8.2. Reconciliation of asset registers with accounts department shall be done by drawing a report of asset inventory. The report shall be drawn by considering the class of assets and the value of each class of asset will be shown against it accordingly. The same will have to be reconciled with their respective ledger accounts in accounts section. The format is given as under:

Fixed Assets Verification

8.3. Asset Management Unit (AMU) as constituted according to para 6.11 of this manual, shall once in a year verify the assets physically on a systematic basis with reference to asset Register and entries made in it. Verification shall cover all the assets of the ULB as on 31st march of any year. Any excess or shortages have to be reported to the Municipal commissioner/ Chief officer concerned to take necessary actions. The Municipal commissioner/Chief officer shall in turn report regarding serious fraud , shortages etc to Directorate of Municipal Administration immediately, who will initiate actions as per prevailing statutes. The physical verification report shall be prepared in the following format within 30th April of the following year.

This is to certify that the Assets of ---------------------Municipality is verified by us & the above report gives the details of verification which are to the best of our knowledge is true and correct.

Date :

Place:

Signatures of Asset Management Unit Note: Under each class of asset mentioned in depreciation statement any deviation with existing asset details with reference to Asset register shall be reported individually by giving asset description.

Non-Drawal of Salary:

8.4. The Municipal Commissioner/Chief officer shall not draw the salary of May month of the following year until the physical verification report is prepared and a certificate is furnished on the pay bill to this effect while drawing the salary. Concerned Treasury Officer shall not draw the salary of May month of the Municipal commissioner/Chief Officer unless certificate of physical verification along with salary bill is presented.

Change in Form/status of asset

8.5. Any asset in the asset register shall have a unique Asset Identification Number (AIN) along with the description of the asset. Once unique AIN & asset description is allotted, the same shall not be changed throughout the life cycle of the asset except when it changes its form to other category of asset subsequent to allotment of AIN & asset description Eg: After allotment of AIN & asset description, the Black top road is converted into concrete road subsequently, it changes its form. in such cases the AIN may change according to the structure of codification of assets. An asset, if it partly changes its form, for example, out of a Black top road measuring 1000 meters, 500 metres is converted to concrete road. This requires a different AIN to be allotted to the portion that has changed.

Capital Work In Progress:

8.6. An asset under construction (Capital work in progress) will not find place in the asset register, until it is completed.

Reports on assets created out of Specific Grants:

8.7. Assets created out of specific grants in a financial year along with depreciation to be charged shall be reported to accounts department on annual basis in the following formats within April 30th of subsequent year.

Note: 1) Total (a) shall be used to create deferred income by debiting concerned specific grant account & crediting 3491 a/c code.

2) Separate statement for each fund

3) Some more columns may be added according to requirement in case of more than two specific grants

Note: 1) Total of depreciation amount shall be used to transfer matching amount against depreciation charged on assets created out of specific grants by debitting deferred income 3491 & crediting 1648 income code. 2) In case of no opening balance, balances only during the year shall be considered. 3) Separate statement for each fund shall be prepared

Report on assets created out of Earmarked fund:

8.8. Assets created out of Earmarked funds in a financial year shall be reported to accounts department on annual basis in the following formats within April 30th of subsequent year.

ANNEXURE 1

CLASSIFICATION AND CODIFICATION OF ASSETS

ANNEXURE 2

ESTIMATED USEFUL LIFE AND DEPRECIATION RATES

As per Schedule VII of KMABR 2006

ಗ್ರಾಮ ಪಂಚಾಯತಿ ಹೆಸರು : 35. ಬೇತೂರು

ಕೋಷ್ಟಕ-2

ಅನುಸೂಚಿತ ಪಂಗಡ, ಅನುಸೂಚಿತ ಜಾತಿ, ಹಿಂದುಳಿದ ಅ ಮತ್ತು ಬ ವರ್ಗಗಳಿಗೆ ಮೀಸಲಿರಿಸಿದ ಹಾಗೂ ಹಾಗೆ

ಮೀಸಲಿರಿಸಿರುವ ಸ್ಥಾನಗಳ ಪೈಕಿ ಮಹಿಳೆಯರಿಗಾಗಿ ಮೀಸಲಿರಿಸಿದ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳು ಮತ್ತು ಸ್ಥಾನಗಳು

ಕೋಷ್ಟಕ-3

ಮೀಸಲಿಡದ ಸ್ಥಾನಗಳ ಪೈಕಿ ಮಹಿಳೆಯರಿಗೆ ಮೀಸಲಾಗಿಟ್ಟ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳು ಮತ್ತು ಸ್ಥಾನಗಳು

ಕೋಷ್ಟಕ-2

ಅನುಸೂಚಿತ ಪಂಗಡ, ಅನುಸೂಚಿತ ಜಾತಿ, ಹಿಂದುಳಿದ ಅ ಮತ್ತು ಬ ವರ್ಗಗಳಿಗೆ ಮೀಸಲಿರಿಸಿದ ಹಾಗೂ ಹಾಗೆ

ಮೀಸಲಿರಿಸಿರುವ ಸ್ಥಾನಗಳ ಪೈಕಿ ಮಹಿಳೆಯರಿಗಾಗಿ ಮೀಸಲಿರಿಸಿದ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳು ಮತ್ತು ಸ್ಥಾನಗಳು

ಕೋಷ್ಟಕ-3

ಮೀಸಲಿಡದ ಸ್ಥಾನಗಳ ಪೈಕಿ ಮಹಿಳೆಯರಿಗೆ ಮೀಸಲಾಗಿಟ್ಟ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳು ಮತ್ತು ಸ್ಥಾನಗಳು

ಗ್ರಾಮ ಪಂಚಾಯತಿ ಹೆಸರು : 40. ಮಾಯಕೊಂಡ

ಕೋಷ್ಟಕ - 2

ಅನುಸೂಚಿತ ಪಂಗಡ, ಅನುಸೂಚಿತ ಜಾತಿ, ಹಿಂದುಳಿದ ಅ ಮತ್ತು ಬ ವರ್ಗಗಳಿಗೆ ಮೀಸಲಿರಿಸಿದ ಹಾಗೂ ಹಾಗೆ

ಮೀಸಲಿರಿಸಿರುವ ಸ್ಥಾನಗಳ ಪೈಕಿ ಮಹಿಳೆಯರಿಗಾಗಿ ಮೀಸಲಿರಿಸಿದ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳು ಮತ್ತು ಸ್ಥಾನಗಳು

ಕೋಷ್ಟಕ-3

ಮೀಸಲಿಡದ ಸ್ಥಾನಗಳ ಪೈಕಿ ಮಹಿಳೆಯರಿಗೆ ಮೀಸಲಾಗಿಟ್ಟ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳು ಮತ್ತು ಸ್ಥಾನಗಳು

ಪಿ.ಎಸ್. ವಸ್ತ್ರದ ಜಿಲ್ಲಾಧಿಕಾರಿಗಳು ದಾವಣಗೆರೆ ಜಿಲ್ಲೆ164

ವಿಶೇಷ ಪತ್ರಿಕೆ

ಭಾಗ – III ಬೆಂಗಳೂರು, ಶುಕ್ರವಾರ, ಜನವರಿ 7, 2011 (ಪುಷ್ಯ 17, ಶಕ ವರ್ಷ 1932) ನಂ. 15

ಜಿಲ್ಲಾಧಿಕಾರಿಗಳ ಕಾರ್ಯಾಲಯ, ದಾವಣಗೆರೆ ಜಿಲ್ಲೆ.

ತಿದ್ದುಪಡಿ ಅಧಿಸೂಚನೆ

ನಂ. ರಾಚು. ಸಿಆರ್.32/2009-10 ದಿನಾಂಕ : 6-1-2011

ಈ ಕಛೇರಿಯ ಅಧಿಸೂಚನೆ ಸಂಖ್ಯೆ ರಾಚು ಸಿಆರ್ 32/2009-10 ದಿನಾಂಕ 18-01-2010 ರಂತೆ ದಾವಣಗೆರೆ ಜಿಲ್ಲೆಯ ಹರಪನಹಳ್ಳಿ ತಾಲ್ಲೂಕಿನ ಗ್ರಾಮಗಳ ವ್ಯಾಪ್ತಿಯಲ್ಲಿ ಬರುವ ಪ್ರದೇಶಗಳಿಗೆ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳನ್ನು ನಿಗಧಿಪಡಿಸಿ, ಸ್ಥಾನ ಹಂಚಿಕೆಮಾಡಿ, ಸದರಿ ಪ್ರಕಾರ ಮೀಸಲಾತಿ ನಿಗದಿಪಡಿಸಲಾಗಿರುತ್ತದೆ.

ಈ ಕಛೇರಿಯ ಅಧಿಸೂಚನೆ ಸಂಖ್ಯೆ ರಾಚು ಸಿಆರ್ 32/2009-10 ದಿನಾಂಕ 03-02-2010 ರಲ್ಲಿ ದಿನಾಂಕ 18-01-2010ರ ಈ ಕಛೇರಿಯ ಅಧಿಸೂಚನೆಗೆ ಕೆಲವು ತಿದ್ದುಪಡಿಗಳನ್ನು ಮಾಡಲಾಗಿರುತ್ತದೆ.

ಸರ್ಕಾರದ ಅಧಿಸೂಚನೆ ಸಂಖ್ಯೆ ಸಂವ್ಯಶಾಇ 03 ಶಾಸನ 2010 ದಿನಾಂಕ 23-07-2010 ರಲ್ಲಿ ಗ್ರಾಮ ಪಂಚಾಯಿತಿಗಳಲ್ಲಿ ಮಹಿಳಾ ಮೀಸಲಾತಿಗೆ ಸಂಬಂಧಿಸಿದಂತೆ ಕರ್ನಾಟಕ ಪಂಚಾಯತ್ ರಾಜ್ ಅಧಿನಿಯಮ 1993ರ 5ನೇ ಪ್ರಕರಣದ (4)ನೇ ಉಪ ಪ್ರಕರಣದಲ್ಲಿ ತಿದ್ದುಪಡಿ ಮಾಡಿದ್ದರ ಮೇರೆಗೆ ರಾಜ್ಯ ಚುನಾವಣಾ ಆಯೋಗದ ಸೂಚನೆಯಂತೆ ಈ ಕಛೇರಿಯ ಅಧಿಸೂಚನೆ ಸಂಖ್ಯೆ ರಾಚು ಸಿಆರ್. 32/2009-10 ದಿನಾಂಕ 24-9-2010 ರಂತೆ ದಾವಣಗೆರೆ ಜಿಲ್ಲೆಯಲ್ಲಿ ಚುನಾವಣೆ ನಡೆಸಲು ಬಾಕಿ ಇರುವ ಗ್ರಾಮ ಪಂಚಾಯತಿಗಳಿಗೆ ಹಿಂದೆ ಅಧಿಸೂಚಿಸಿದ್ದ ಕೋಷ್ಠಕ 2 ಮತ್ತು 3 ನ್ನು ರದ್ದುಪಡಿಸಿ ಪರಿಷ್ಕøತ ಕೋಷ್ಠಕ 2 ಮತ್ತು 3 ನ್ನು ಅಧಿಸೂಚಿಸಲಾಗಿದೆ.

ಸರ್ಕಾರದ ಅಧಿಸೂಚನೆ ಸಂಖ್ಯೆ ಸಂವ್ಯಶಾಇ 36 ಶಾಸನ 2010 ದಿನಾಂಕ 4-10-2010 ರಲ್ಲಿ ಕರ್ನಾಟಕ ಪಂಚಾಯತ್ ರಾಜ್ ಅಧಿನಿಯಮ 1993 ರ ಪ್ರಕರಣ 5ಕ್ಕೆ ತಿದ್ದುಪಡಿ ಮಾಡಿದ್ದು ಮೂಲ ಅಧಿನಿಯಮದ 5ನೇ ಪ್ರಕರಣದ (3) ನೇ ಉಪ ಪ್ರಕರಣದ ಕೊನೆಯಲ್ಲಿ ಈ ಮುಂದಿನದನ್ನು ಸೇರಿಸತಕ್ಕದ್ದು ಎಂದು ತಿಳಿಸಲಾಗಿದೆ.

"ಆದರೆ ಈ ಉಪ ಪ್ರಕರಣದ ಅಡಿಯಲ್ಲಿ ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಹಾಗೆ ನಿರ್ಧರಿಸಿ ಮೀಸಲಿರಿಸಿದ ಸ್ಥಾನಗಳ ಒಟ್ಟು ಸಂಖ್ಯೆಯು (2)ನೇ ಉಪ ಪ್ರಕರಣದ ಅಡಿಯಲ್ಲಿ ಅನುಸೂಚಿತ ಜಾತಿಗಳು ಹಾಗೂ ಅನುಸೂಚಿತ ಪಂಗಡಗಳಿಗಾಗಿ ಮತ್ತು ಈ ಉಪ ಪ್ರಕರಣದ ಅಡಿಯಲ್ಲಿ ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗಾಗಿ ಮೀಸಲಿರಿಸಿದ ಸ್ಥಾನಗಳ ಒಟ್ಟು ಸಂಖ್ಯೆಯು ಆ ಗ್ರಾಮ ಪಂಚಾಯತಿಯಲ್ಲಿನ ಸ್ಥಾನಗಳ ಒಟ್ಟು ಸಂಖ್ಯೆಯ ಶೇಕಡಾ ಐವತ್ತನ್ನು ಮೀರತಕ್ಕದ್ದಲ್ಲ".

ಈ ಬಗ್ಗೆ ರಾಜ್ಯ ಚುನಾವಣಾ ಆಯೋಗದ ಸೂಚನೆಯಂತೆ ದಾವಣಗೆರೆ ಜಿಲ್ಲೆಯಲ್ಲಿ 2011 ರ ಜನವರಿ, ಫೆಬ್ರವರಿ ಮತ್ತು ಮಾರ್ಚ್ ಮಾಹೆಯಲ್ಲಿ ಅವಧಿ ಮುಕ್ತಾಯವಾಗಲಿರುವ ಗ್ರಾಮ ಪಂಚಾಯತಿಗಳಿಗೆ ಮೀಸಲಾತಿ ಪುನರ್ ನಿಗದಿಪಡಿಸುವ ಬಗ್ಗೆ ಗ್ರಾಮ ಪಂಚಾಯಿತಿಗಳಿಗೆ ವರ್ಗವಾರು ಸ್ಥಾನ ನಿಗದಿಪಡಿಸಿ, ರಾಜ್ಯ ಚುನಾವಣಾ ಆಯೋಗಕ್ಕೆ ಸಲ್ಲಿಸಲಾಗಿದ್ದು, ಆಯೋಗವು ಪತ್ರ ಸಂಖ್ಯೆ ರಾಚುಆ 423 ಇಜಿಪಿ 2010 ದಿನಾಂಕ 4-1-2011 ರಲ್ಲಿ ಈ ಕಛೇರಿಯಿಂದ ಸಲ್ಲಿಸಿದ ತ:ಖ್ತೆ-2 ರಂತೆ ಕ್ಷೇತ್ರವಾರು ಮೀಸಲಾತಿ ಕೋಷ್ಠಕಗಳನ್ನು ಹೊರಡಿಸಲು ಅನುಮತಿಸಿದೆ.

ಮೇಲೆ ವಿವರಿಸಿದ ಕಾರಣಗಳಿಂದ 2011 ರ ಜನವರಿ ಮಾಹೆಯಲ್ಲಿ ಅವಧಿ ಮುಕ್ತಾಯಗೊಳ್ಳಲಿರುವ ಹರಪನಹಳ್ಳಿ ತಾಲ್ಲೂಕಿನ ಕೆಳಕಾಣಿಸಿದ ಗ್ರಾಮ ಪಂಚಾಯತಿಗೆ ಸಂಬಂಧಿಸಿದಂತೆ ಈ ಕಛೇರಿಯ ಅಧಿಸೂಚನೆ ರಾಚು ಸಿಆರ್ 32/2009-10 ದಿನಾಂಕ 24-9-2010 ರಲ್ಲಿ ಅಧಿಸೂಚಿಸಿದ್ದ ಕೋಷ್ಟಕ 2 ಮತ್ತು ಕೋಷ್ಟಕ 3 ನ್ನು ರದ್ದುಪಡಿಸಿ ಪರಿಷ್ಕøತ ಕೋಷ್ಟಕ 2 ಮತ್ತು ಕೋಷ್ಟಕ 3 ನ್ನು ಅಧಿಸೂಚಿಸಿದೆ.

ಗ್ರಾಮ ಪಂಚಾಯತಿ ಹೆಸರು : 24. ಕಂಚಿಕೆರೆ

ಕೋಷ್ಟಕ-2

ಅನುಸೂಚಿತ ಪಂಗಡ, ಅನುಸೂಚಿತ ಜಾತಿ, ಹಿಂದುಳಿದ ಅ ಮತ್ತು ಬ ವರ್ಗಗಳಿಗೆ ಮೀಸಲಿರಿಸಿದ ಹಾಗೂ ಹಾಗೆ

ಮೀಸಲಿರಿಸಿರುವ ಸ್ಥಾನಗಳ ಪೈಕಿ ಮಹಿಳೆಯರಿಗಾಗಿ ಮೀಸಲಿರಿಸಿದ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳು ಮತ್ತು ಸ್ಥಾನಗಳು

ಪಿ.ಎಸ್. ವಸ್ತ್ರದ ಜಿಲ್ಲಾಧಿಕಾರಿಗಳು ದಾವಣಗೆರೆ ಜಿಲ್ಲೆ

ವಿಶೇಷ ಪತ್ರಿಕೆ

ಭಾಗ – III ಬೆಂಗಳೂರು, ಶುಕ್ರವಾರ, ಜನವರಿ 7, 2011 (ಪುಷ್ಯ 17, ಶಕ ವರ್ಷ 1932) ನಂ. 17

ಜಿಲ್ಲಾಧಿಕಾರಿಗಳ ಕಾರ್ಯಾಲಯ, ಜಿಲ್ಲಾಧಿಕಾರಿಗಳು, ರಾಮನಗರ ಜಿಲ್ಲೆ, ರಾಮನಗರ

ತಿದ್ದುಪಡಿ ಅಧಿಸೂಚನೆ

ನಂ. ಚು.ಶಾ/ಸಿಆರ್/142/10-11, ದಿನಾಂಕ: 06-01-2011

ಕರ್ನಾಟಕ ಪಂಚಾಯತ್ ರಾಜ್ ಅಧಿನಿಯಮ ಪ್ರಕರಣ 5 ರ ಉಪ ಪ್ರಕರಣ(5) ಮತ್ತು ರಾಜ್ಯ ಚುನಾವಣಾ ಆಯೋಗದ ಸುತ್ತೋಲೆ ಸಂಖ್ಯೆ:ರಾಚುಅ/34/ ಇಜಿಪಿ/2009 ದಿನಾಂಕ:18.11.2009ರ ಸೂಚನೆಗಳ ಪ್ರಕಾರ ಕನಕಪುರ ತಾಲ್ಲೂಕಿನ ಗ್ರಾಮ ಪಂಚಾಯಿತಿಗಳ ವ್ಯಾಪ್ತಿಯಲ್ಲಿ ಬರುವ ಗ್ರಾಮಗಳನ್ನು ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳನ್ನಾಗಿ ವಿಂಗಡಿಸಿ ಈ ಕ್ಷೇತ್ರಗಳ ವ್ಯಾಪ್ತಿಯನ್ನು ಹಾಗೂ ಒಟ್ಟು ಸ್ಥಾನಗಳನ್ನು ಕೋಷ್ಠಕ-1ರಲ್ಲಿ ನಮೂದಿಸಿದೆ. ಕ್ಷೇತ್ರಗಳಿಗೆ ನಿಗದಿಪಡಿಸಿರುವ ಸ್ಥಾನಗಳಲ್ಲಿ ಪರಿಶಿಷ್ಟ ಜಾತಿ, ಪರಿಶಿಷ್ಟ ಪಂಗಡದವರಿಗೆ ಮತ್ತು ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಮೀಸಲಿರಿಸಿದ ಸ್ಥಾನಗಳನ್ನು ಕೋಷ್ಠಕ-2ರಲ್ಲಿ ಮತ್ತು ಕೋಷ್ಠಕ-3 ರಲ್ಲಿ ಮೀಸಲಿರಿಸದ ಸಾಮಾನ್ಯ ಸ್ಥಾನಗಳ ವಿವರಗಳನ್ನು ನಮೂದಿಸಿದೆ. ಮಹಿಳೆಯರಿಗೆ ಮೀಸಲಿರಿಸಿದ ಸ್ಥಾನಗಳ ವಿವರಗಳನ್ನು ಕೋಷ್ಠಕ-2 ಮತ್ತು ಕೋಷ್ಠಕ-3ರ ಅಂಕಣ 3 ರಲ್ಲಿ ನಮೂದಿಸಿ ಅಧಿಸೂಚನೆ ಸಂಖ್ಯೆ: ರಾಜಿಕ/ಇಎಲ್.ಎನ್(ಪಂ)ಸಿಅರ್/44/2009-10 ದಿನಾಂಕ: 18.1.2010 ರಂತೆ ಅಧಿಸೂಚಿಸಲಾಗಿದೆ.

ಸರ್ಕಾರದ ಅಧಿಸೂಚನೆ ಸಂಖ್ಯೆ: ಸಂವ್ಯಾಶಾಇ 03 ಶಾಸನ 2010 ದಿನಾಂಕ:23.07.2010 ರಲ್ಲಿ ಕರ್ನಾಟಕ ಪಂಚಾಯತ್ ರಾಜ್(ತಿದ್ದುಪಡಿ) ಅಧಿನಿಯಮ, 2010 ಜಾರಿಗೆ ತಂದಿದ್ದು, ಪ್ರಕರಣ 5 ಉಪ ಪ್ರಕರಣ(4)ಕ್ಕೆ ತಿದ್ದುಪಡಿ ಮಾಡಲಾಗಿದೆ. ಇದು ತತ್ ಕ್ಷಣದಿಂದ ಜಾರಿಗೆ ಬಂದಿರುತ್ತದೆ. ಸದರಿ ತಿದ್ದುಪಡಿಯಂತೆ ಪ್ರತಿಯೊಂದು ಪ್ರವರ್ಗಕ್ಕೂ ಮೀಸಲಿಟ್ಟಿರುವ ಸ್ಥಾನಗಳಲ್ಲಿ ಮತ್ತು ಮೀಸಲಿಟ್ಟಿರದ ಸ್ಥಾನಗಳಲ್ಲಿ "ಮೂರನೇ ಒಂದರಷ್ಟಕ್ಕೆ'' ಬದಲಾಗಿ "ಶೇಕಡಾ ಐವತ್ತರಷ್ಟಕ್ಕೆ'' ಕಡಿಮೆ ಇಲ್ಲದಷ್ಟು ಸ್ಥಾನಗಳನ್ನು ಮಹಿಳೆಯರಿಗಾಗಿ ಮೀಸಲಿಡಬೇಕಾಗಿರುತ್ತದೆ.

ಸರ್ಕಾರದ ಅಧಿಸೂಚನೆ ಸಂಖ್ಯೆ ಸಂವ್ಯಾಶಾಇ 36 ಶಾಸನ 2010 ದಿನಾಂಕ:04.10.2010 ರಲ್ಲಿ ಕರ್ನಾಟಕ ಪಂಚಾಯತ್ ರಾಜ್(ತಿದ್ದುಪಡಿ) ಅಧ್ಯಾದೇಶ, 2010 ಜಾರಿಗೆ ತಂದಿದ್ದು, ಪ್ರಕರಣ 5 ಉಪ ಪ್ರಕರಣ(3)ದ ಕೊನೆಯಲ್ಲಿ ಈ ಮುಂದಿನಂತೆ ಸೇರ್ಪಡೆ ಮಾಡಲಾಗಿದೆ.

"ಆದರೆ ಈ ಉಪ ಪ್ರಕರಣದಡಿಯಲ್ಲಿ ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಹಾಗೆ ನಿರ್ಧರಿಸಿ ಮೀಸಲಿರಿಸಿದ ಸ್ಥಾನಗಳ ಒಟ್ಟು ಸಂಖ್ಯೆಯು, (2)ನೇ ಉಪ ಪ್ರಕರಣದ ಅಡಿಯಲ್ಲಿ ಅನುಸೂಚಿತ ಜಾತಿಗಳು ಹಾಗೂ ಅನುಸೂಚಿತ ಪಂಗಡಗಳಿಗಾಗಿ ಮತ್ತು ಈ ಉಪ ಪ್ರಕರಣದಡಿಯಲ್ಲಿ ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗಾಗಿ ಪ್ರಕರಣ 5ರ ತಿದ್ದುಪಡಿಗಳಂತೆ, ಹಾಗೂ ರಾಜ್ಯ ಚುನಾವಣಾ ಆಯೋಗದ ನಿರ್ದೇಶನಕ್ಕನುಸಾರ ಅವದಿ ಮುಕ್ತಾಯವಾಗದೇ ಚುನಾವಣೆ ನಡೆಸಲು ಬಾಕಿ ಇರುವ ಈ ಕೆಳಕಂಡ ಗ್ರಾಮ ಪಂಚಾಯಿತಿಗೆ ವಿವಿಧ ವರ್ಗಗಳ ಸ್ಥಾನಗಳನ್ನು ಮರು ನಿಗಧಿಪಡಿಸಬೇಕಾಗಿರುತ್ತದೆ.

ಆದುದರಿಂದ ದಿನಾಂಕ: 18.1.2010 ರಂದು ಹೊರಡಿಸಿರುವ ಅಧಿಸೂಚನೆಯ ಕೋಷ್ಠಕ-2 ಮತ್ತು 3 ನ್ನು ರದ್ದುಪಡಿಸಿ ರಾಜ್ಯ ಚುನಾವಣಾ ಆಯೋಗದ ಸುತ್ತೋಲೆ ಸಂಖ್ಯೆ: ರಾಚುಅ/405/ಇಜಿಪಿ/2009 ದಿನಾಂಕ:13.12.2010ರ ಅನ್ವಯ ಹೊಸದಾಗಿ ಈ ಕೆಳಕಂಡಂತೆ ಕನಕಪುರ ತಾಲ್ಲೂಕು ಉಯಂಬಳ್ಳಿ ಮತ್ತು ನಲ್ಲಹಳ್ಳಿ ಗ್ರಾಮಪಂಚಾಯಿತಿಗಳಿಗೆ ಸಂಬಂಧಿಸಿದಂತೆ ಕೋಷ್ಠಕ-2 ಮತ್ತು 3 ನ್ನು ಅದಿಸೂಚಿಸಿದೆ

ಕೋಷ್ಟಕ - 2

ಪರಿಶಿಷ್ಟ ಜಾತಿಗಳು ಪರಿಶಿಷ್ಟ ಪಂಗಡಗಳು ಮತ್ತು ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಸೇರಿದವರಿಗಾಗಿ ಮೀಸಲಿರಿಸಿದ ಮತ್ತು ಪರಿಶಿಷ್ಟ ಜಾತಿಗಳೂ, ಪರಿಶಿಷ್ಟ ಪಂಗಡಗಳು ಮತ್ತು

ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಸೇರಿದವರಿಗಾಗಿ ಹಾಗೆ ಮೀಸಲಿರಿಸಿದಂತೆ ಸ್ಥಾನಗಳು ಪೈಕಿ ಮಹಿಳೆಯರಿಗೆ ಮೀಸಲಿರಿಸಿದ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳು

ತಾಲ್ಲೂಕು: ಕನಕಪುರ ಗ್ರಾಮ ಪಂಚಾಯಿತಿ: ನಲ್ಲಹಳ್ಳಿ

ಕೋಷ್ಟಕ-3

ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳಲ್ಲಿ ಮೀಸಲಿಡದ ಸ್ಥಾನಗಳ ಪೈಕಿ ಮಹಿಳೆಯರಿಗೆ ಮೀಸಲಾಗಿಟ್ಟ ಸ್ಥಾನಗಳು

ಪರಿಶಿಷ್ಟ ಜಾತಿಗಳು ಪರಿಶಿಷ್ಟ ಪಂಗಡಗಳು ಮತ್ತು ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಸೇರಿದವರಿಗಾಗಿ ಮೀಸಲಿರಿಸಿದ ಮತ್ತು ಪರಿಶಿಷ್ಟ ಜಾತಿಗಳೂ, ಪರಿಶಿಷ್ಟ ಪಂಗಡಗಳು ಮತ್ತು

ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಸೇರಿದವರಿಗಾಗಿ ಹಾಗೆ ಮೀಸಲಿರಿಸಿದಂತೆ ಸ್ಥಾನಗಳು ಪೈಕಿ ಮಹಿಳೆಯರಿಗೆ ಮೀಸಲಿರಿಸಿದ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳು

ತಾಲ್ಲೂಕು: ಕನಕಪುರ ಗ್ರಾಮ ಪಂಚಾಯಿತಿ: ಉಯ್ಯಂಬಳ್ಳಿ

ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳಲ್ಲಿ ಮೀಸಲಿಡದ ಸ್ಥಾನಗಳ ಪೈಕಿ ಮಹಿಳೆಯರಿಗೆ ಮೀಸಲಾಗಿಟ್ಟ ಸ್ಥಾನಗಳು

ಜಿ.ಎಲ್.ಚಂದ್ರಶೇಖರಯ್ಯ ಜಿಲ್ಲಾಧಿಕಾರಿಗಳು ರಾಮನಗರ ಜಿಲ್ಲೆ, ರಾಮನಗರ

ವಿಶೇಷ ಪತ್ರಿಕೆ

ಭಾಗ – IV-A ಬೆಂಗಳೂರು, ಶುಕ್ರವಾರ, ಜನವರಿ 7, 2011 (ಪುಷ್ಯ 17, ಶಕ ವರ್ಷ 1932) ನಂ. 18

FINANCE SECRETARIAT

NOTIFICATION - I

No. FD 10 PES 2009, Bangalore, Dated : 7th January, 2011

Whereas, the draft of the following rules further to amend the Karnataka Excise (Brewery) Rules, 1967, was published as required by sub-section (1) of section 71 of the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) in Notification No I. FD 10 PES 2009, dated: 24th February, 2010 in Part-IV-A of the Karnataka Gazette (Extraordinary No. 201) dated: 24th February, 2010 inviting objections or suggestions from all the persons likely to be affected thereby and notice was given that the said draft will be taken in to consideration, after thirty days from the date of its publication in the Official Gazette.

Whereas, the said Gazette was made available to the public on 24th February, 2010;

And whereas, objections and suggestions received have been considered by the Government .

Now, therefore, in exercise of the powers conferred by section 71 of the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966), the Government of Karnataka hereby makes the following rules further to amend the Karnataka Excise (Brewery) Rules, 1967, namely:-

RULES

1. Title and commencement.- (1) These rules may be called the Karnataka Excise (Brewery) (Amendment) Rules, 2010.

(2) They shall come into force from the date of their publication in the official Gazette.

2. Amendment of rule 2 .- In the Karnataka Excise (Brewery) Rules, 1967 (hereinafter referred to as the said rules) in rule 2, after clause (o), the following shall be inserted, namely:-

"(o1) Microbrewery" means a small brewery situated in a place on the premises of CL-4 or a place on the premises of CL-6A or CL-7 or CL-9 licenses issued under the Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1968 where Draught Beer is manufactured and the same is served to their customers for consumption within the premises with an installed capacity of not more than one thousand liters per day."

3. Insertion of new rule 27A.- After rule 27 of the said rules, the following new rule shall be inserted, namely:-

"27A. Grant of license for Microbrewery.- (1) Any person who possessing a CL-4 or CL-6A or CL-7 or CL-9 licence and desirous of obtaining a licence for a Microbrewery shall apply to the Excise Commissioner in Form 4 through the Deputy Commissioner. The Application shall be accompanied by a treasury challan for having credited the fee specified in sub-rule (2) and full description of the premises, utensils and installed capacity of the Plant per day. The detail in the application shall be checked either by the Deputy Commissioner or some other Officer duly authorized by him in this behalf, who shall certify to the fact, if he finds it correct , and forward it to the Commissioner. The Commissioner may grant Microbrewery licence in Form 5, subject to the following conditions, namely:-

In case of,-

(a) CL-7 licence unless the licensed premises is having a minimum of 100 double rooms in corporation areas and 50 double rooms in other areas;

(b) CL-9 licence unless the licensed premises is having minimum 10,000 Sq. Ft. area and spacious dining hall and parking facility; and

(c) CL-4 licence unless the licensed premises is having minimum 10,000 Sq. Ft. area and spacious parking facility;

in addition to conditions stipulated under the Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1967.

(2) The fee for grant of Microbrewery licence shall be rupees two lakhs per year and an additional licence fee of rupees equal to fifteen percent of licence fee.

(3) The licencee shall arrange to check the quality of raw materials used and the liquor produced in the Microbrewery by a chemist holding a degree in Science with chemistry as one of the subject preferably organic-chemistry or bio-chemistry or specialization in alcohol technology.

(4) The beer so produced in the microbrewery shall be released for sale only after the said Chemist certifies that such beer is fit for human consumption.

(5) The licencee shall arrange to draw the beer samples once in every month and forward the same to the laboratory for analysis. The report so obtained thereon shall be displayed on the premises of Microbrewery."

4. Insertion of new Form 4.- After Form 3 of the said rules, the following Forms shall be inserted, namely:-

"Form 4

(see rule 27A)

Application for grant of Microbrewery

To,

The Excise Commissioner in Karnataka, Bangalore

1. Name/s of the Applicant/s with full postal address.

2. The Amount of capital proposed to be invested

3. The name and description of the place in which the Microbrewery is situated

4. Whether project report is submitted

5. Whether clearance certificate is obtained from Pollution Control Board/Environment Department 6. Descriptions of vessels and other permanent apparatus.

7. Production capacity of the Microbrewery per day/per annum.

8. Whether Applicant has enclosed the treasury challan for having credited the prescribed licence fees in favour of the Government.

D e c l a r a t i o n

1. I/We hereby declare that the particulars mentioned in the application are correct.

2. I/We am/are not convicted of any offence under the Karnataka Excise Act or Rules made there-under or any of the cognizable or non-bailable offences under any other law.

3. I/We have gone through the Karnataka Excise (Brewery) Rules, 1967 relating to the licence applied for by me/us hereunder and am/are conversant with the provisions thereof.

4. I/We hereby undertake to abide by the conditions of the licence and provisions of the Karnataka Excise Act, 1965 and the Rules and regulations made thereunder.

Signature of the Applicant/s.

Form 5

(see rule 27A)

Microbrewery Licence

I,. . . . . . . . . .Excise Commissioner in Karnataka under the provisions of rule 27A of the Karnataka Excise (Brewery) Rules, 1967 hereby licence you . . . . . . . . . . (hereinafter called the licensee) to manufacture and serve Beer in your premises at from. . . . . . . . . .to. . . . . . . . . .subject to the following conditions to be observed by you, the Licensee

C O N D I T I O N S

1. The licencee shall be bound by the provisions of the Karnataka Excise Act, 1965. Notifications, Rules and orders made or issued thereunder and the Karnataka Excise(Brewery ) Rules, 1967

2. The Licencee shall observe such rules as may be prescribed by the State Government or such instructions and orders as may be issued by the Excise Commissioner from time to time in regard to the control of the manufacture, possession and serving.

3. The Licencee shall be bound by such orders as may be passed by the State Government or the Excise Commissioner concerning the process of manufacture to be adopted and the standards and quality of beer to be produced and served.

4. The Licencee shall provide a saccharometer and a thermometer of a kind to be approved by the Excise Commissioner for testing the gravity of wort in the Brewery. A Hydrometer shall also be provided for testing the strength of the drought Beer.

5. The alcohol content of the beers produced supplied to the customers shall not exceed 8% V/V.

6. The pH, temperature and gravities of the brews up to maturation stage should be recorded and the same is subject to inspection as and when called for by a competent authority.

7. The premises to be maintained neat and clean with proper ventilation, lighting and to meet all safety and emergency standards and the beer dispensing system including glasses, serving tables etc to be maintained hygienically at all times.

8. Periodic fumigation by certified persons of the storage facility as well as the premises to be done on a routine basis and records maintained.

9. Under no circumstances is beer or any alcoholic drinks to be served to under aged persons.

10. The payment of the licence fees and excise duty as specified is to be paid in advance.

11. The licensee shall strictly maintain timings of serving of beer to the customer between 10.00 AM and 11.30 PM.

12. The licensee is prohibited from manufacturing any of the Beers , save the ones specially instructed 13. The licencee shall issue beer only to the visitors of the licensed premises.

14. The account of the transactions in the Microbrewery relating to issue shall be maintained in such manner as may be required by the Excise Commissioner.

15. The Licencee shall furnish any statistics relating to manufacture and the sale of Beer that may be required when called upon to do so by any competent authority.

16. For any breach of the rules or the conditions of the licence, the Excise Commissioner may after giving a fortnight's notice to the licencee suspend or cancel the licence. The licencee shall not be entitled to any compensation on account of such suspension or cancellation."

By order and in the name of the Government of Karnataka,

S.G.NARAYANA

Under Secretary to Government

Finance Department (Excise)170

NOTIFICATION - II

No. FD 10 PES 2009, Bangalore, Dated : 7th January, 2011

Whereas, the draft of the following rules further to amend the Karnataka Excise (Excise Duties and Fees) Rules, 1968, was published as required by sub-section (1) of section 71 of the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) in Notification No II.FD 10 PES 2009, dated: 24th February, 2010 in Part-IV-A of the Karnataka Gazette (Extraordinary No. 201) dated: 24th February, 2010 inviting objections or suggestions from all the persons likely to be affected thereby and notice was given that the said draft will be taken in to consideration, after thirty days from the date of its publication in the Official Gazette.

And, whereas, the said Gazette was made available to the public on 24th February, 2010.

And whereas, no objections and suggestions have been received in respect of the said draft rules by the Government .

Now, therefore, in exercise of the powers conferred by section 88 of the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966), the Government of Karnataka hereby makes the following rules further to amend the Karnataka Excise (Excise Duties and Fees) Rules, 1967, namely:-

RULES

1. Title and commencement.- (1) These rules may be called the Karnataka Excise (Excise Duties and Fees) (Amendment) Rules, 2010.

(2) They shall come into force from the date of their publication in the official Gazette.

2. Amendment of rule 2.- In the Karnataka Excise (Excise Duties and Fees) Rules, 1968 (hereinafter referred to as the said rules), in rule 2, after sub-rule (1), the following shall be inserted, namely:-

"(1A) In case of microbrewery, the excise duty specified in Schedule A shall be paid at the time of obtaining licence alongwith licence fee."

3.Insertion of rule 2AAA.- After rule 2AA of the said rules, the following shall be inserted, namely:-

"2AAA. Additional excise duty on Microbreweries.- In case of manufacture of beer in Microbrewery, in addition to the duty paid by licencee under rule 2 an additional excise duty shall be levied on the excisable articles (Beer) specified in column(2) and falling within declared price range specified in column (3) at the rates specified in column(4) of Schedule D1 when such excisable articles are licenced to manufacture under the Karnataka Excise (Brewery) Rules, 1967."

4. Amendment of Schedule A.- In Schedule A to the said rules, after serial no. 8 and entries relating thereto, the following shall be inserted, namely:-

5. Insertion of Schedule D1.- After Schedule D to the said rules, the following shall be inserted, namely:-

"SCHEDULE D1

(see rule 2AAA)

By order and in the name of the Government of Karnataka

S.G.NARAYANA

Under Secretary to Government

Finance Department (Excise)171

ವಿಶೇಷ ಪತ್ರಿಕೆ

ಭಾಗ – III ಬೆಂಗಳೂರು, ಶುಕ್ರವಾರ, ಜನವರಿ 7, 2011 (ಪುಷ್ಯ 17, ಶಕ ವರ್ಷ 1932) ನಂ. 19

ಜಿಲ್ಲಾಧಿಕಾರಿ ಹಾಗೂ ಜಿಲ್ಲಾ ಚುನಾವಣಾಧಿಕಾರಿಗಳ ಕಾರ್ಯಾಲಯ, ಶಿವಮೊಗ್ಗ ಜಿಲ್ಲೆ, ಶಿವಮೊಗ್ಗ

: ತಿದ್ದುಪಡಿ ಆದಿಸೂಚನೆಃ

ನಂ. ಚುನಾವಣೆ(4)ಸಿಆರ್ (ಶಿವಮೊಗ್ಗ) 33/09-10, ದಿನಾಂಕ: 06-01-2011

1993ರ ಕರ್ನಾಟಕ ಪಂಚಾಯತ್ ರಾಜ್ ಅದಿನಿಯಮದ (ಕರ್ನಾಟಕ ಅದಿನಿಯಮ ಸಂಖ್ಯೆ 14) 5ನೇ ಪ್ರಕರಣದ ಉಪಪ್ರಕರಣ (5)ರಿಂದ ಪ್ರದತ್ತವಾದ ಅದಿಕಾರಗಳನ್ನು ಚಲಾಯಿಸಿ, ಜಿಲ್ಲಾದಿಕಾರಿ ಆದ ನಾನು ಶಿವಮೊಗ್ಗ ಜಿಲ್ಲೆಯ ಶಿವಮೊಗ್ಗ ತಾಲ್ಲೂಕಿನ ಕೆಳಕಂಡ ಗ್ರಾಮ ಪಂಚಾಯತಿ ವ್ಯಾಪ್ತಿಯ ಅದೀನಕ್ಕೆ ಒಳಪಡುವ ಪ್ರದೇಶಗಳನ್ನು ಕ್ಷೇತ್ರಗಳಾಗಿ ವಿಭಜಿಸಿ ಈ ಕೆಳಕಂಡಂತೆ ಪಟ್ಟಿ ಮಾಡಿರುತ್ತೇನೆ. ಕೋಷ್ಟಕ I, II, III ನ್ನು ಚುನಾವಣೆ (4)ಸಿಆರ್ (ಶಿವಮೊಗ್ಗ) 33/09-10 ದಿನಾಂಕ 18/01/2010ರಂತೆ ಅದಿಸೂಚನೆಯನ್ನು ಹೊರಡಿಸಲಾಗಿರುತ್ತದೆ .ಸರ್ಕಾರದ ಅದಿಸೂಚನೆ ಸಂಖ್ಯೆ ಸಂವ್ಯಶಾಇ ಶಾಸನ 2010 ದಿನಾಂಕ 23/07/10ರಲ್ಲಿ ಕರ್ನಾಟಕ ಪಂಚಾಯತ್‌ರಾಜ್ ಅದಿನಿಯಮ 1993 ಪ್ರಕರಣ 5ಕ್ಕೆ ಹೊರಡಿಸಿದ ತಿದ್ದುಪಡಿ ಆದೇಶ ಮತ್ತು ಸರ್ಕಾರದ ಅದಿಸೂಚನೆ ಸಂಖ್ಯೆ ಸಂವ್ಯಶಾಇ 36 ಶಾಸನ 2010 ದಿನಾಂಕ 04-10-2010 (ಕರ್ನಾಟಕ ಪಂಚಾಯತ್ ರಾಜ್ (ತಿದ್ದುಪಡಿ) ಅಧ್ಯಾದೇಶ 2010) ರಲ್ಲಿನ ಆದೇಶದ ಮೇರೆಗೆ ದಿನಾಂಕ 18-01-2010ರಂದು ಹೊರಡಿಸಲಾದ ಅದಿಸೂಚನೆಯ ಕೋಷ್ಟಕ II ಮತ್ತು III ನ್ನು ರದ್ದುಪಡಿಸಿ ಈ ಕೆಳಕಂಡ ಪರಿಷ್ಕೃತ ಅದಿಸೂಚನೆಯನ್ನು ಹೊರಡಿಸಿದೆ.

ಕೋಷ್ಟಕ-I ರ ಅಂಕಣ (2)ರಲ್ಲಿ ಕ್ಷೇತ್ರದ ಹೆಸರುಗಳನ್ನು ಅಂಕಣ (3)ರಲ್ಲಿ ಪ್ರತಿ ಕ್ಷೇತ್ರದ ವ್ಯಾಪ್ತಿಯನ್ನು ಹಾಗೂ ಅಂಕಣ (4)ರಲ್ಲಿ ಆ ಕ್ಷೇತ್ರಕ್ಕೆ ಹಂಚಿಕೆ ಮಾಡಲ್ಪಟ್ಟ ಸ್ಥಾನಗಳ ಸಂಖ್ಯೆಗಳನ್ನು ಹೇಳಲಾಗಿದೆ. ಕೋಷ್ಟಕ- IIರ (2)ನೇ ಅಂಕಣದಲ್ಲಿ ನಿರ್ದಿಷ್ಟಪಡಿಸಿರುವ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳ ಸ್ಥಾನಗಳನ್ನು ಪರಿಶಿಷ್ಟ ಜಾತಿಗಳು, ಪರಿಶಿಷ್ಟ ಪಂಗಡಗಳು ಮತ್ತು ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಸೇರಿದವರಿಗೆ ಮೀಸಲಿಡಲಾಗಿದೆ. ಕೋಷ್ಟಕ – III ರ (2)ನೇ ಅಂಕಣದಲ್ಲಿ ನಿರ್ದಿಷ್ಟಪಡಿಸಿದ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರದ ಸ್ಥಾನಗಳನ್ನು ವಿೂಸಲಿಟ್ಟಿರುವುದಿಲ್ಲ ಮತ್ತು ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರದಲ್ಲಿ ಮೀಸಲಿಡಲಾದ ಸ್ಥಾನಗಳ ಪೈಕಿ ಅಂಕಣ (3) ರಲ್ಲಿ ನಿರ್ದಿಷ್ಟವಾದ ಸ್ಥಾನಗಳನ್ನು ಮಹಿಳೆಯರಿಗಾಗಿ ಮೀಸಲಿಡತಕ್ಕದ್ದು.

ಕೋಷ್ಟಕ - I

ಗ್ರಾಮ ಪಂಚಾಯಿತಿಯ ಹೆಸರು 34 – ಪುರದಾಳು

ಕೋಷ್ಟಕ - II

ಪರಿಶಿಷ್ಟ ಜಾತಿಗಳು. ಪರಿಶಿಷ್ಟ ಪಂಗಡಗಳು, ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಸೇರಿದವರಿಗೆ ಮೀಸಲಿರಿಸಿದ ಮತ್ತು ಪರಿಶಿಷ್ಟ ಜಾತಿಗಳು. ಪರಿಶಿಷ್ಟ ಪಂಗಡಗಳು ಮತ್ತು ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಸೇರಿದವರಿಗಾಗಿ ಹಾಗೆ ಮೀಸಲಿರಿಸಿದಂಥ ಸ್ಥಾನಗಳ ಪೈಕಿ ಮಹಿಳೆಯರಿಗಾಗಿ ಮೀಸಲಿರಿಸಿದ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳು ಮತ್ತು ಸ್ಥಾನಗಳು.

ವಿ.ಪೊನ್ನುರಾಜ್ ಜಿಲ್ಲಾದಿಕಾರಿ, ಶಿವಮೊಗ್ಗ ಜಿಲ್ಲೆ ಶಿವಮೊಗ್ಗ

ಕೋಷ್ಟಕ - I

ಗ್ರಾಮ ಪಂಚಾಯಿತಿಯ ಹೆಸರು 36 – ಕುಂಸಿ

ಪ್ರಾದೇಶಿಕ ಕ್ಷೇತ್ರಗಳ ಸಂಖ್ಯೆ 05

ಕೋಷ್ಟಕ - II ಪರಿಶಿಷ್ಟ ಜಾತಿಗಳು. ಪರಿಶಿಷ್ಟ ಪಂಗಡಗಳು, ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಸೇರಿದವರಿಗೆ ಮೀಸಲಿರಿಸಿದ ಮತ್ತು ಪರಿಶಿಷ್ಟ ಜಾತಿಗಳು. ಪರಿಶಿಷ್ಟ ಪಂಗಡಗಳು ಮತ್ತು ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಸೇರಿದವರಿಗಾಗಿ ಹಾಗೆ ಮೀಸಲಿರಿಸಿದಂಥ ಸ್ಥಾನಗಳ ಪೈಕಿ ಮಹಿಳೆಯರಿಗಾಗಿ ಮೀಸಲಿರಿಸಿದ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳು ಮತ್ತು ಸ್ಥಾನಗಳು.

ವಿ.ಪೊನ್ನುರಾಜ್ ಜಿಲ್ಲಾದಿಕಾರಿ ಶಿವಮೊಗ್ಗ ಜಿಲ್ಲೆ ಶಿವಮೊಗ್ಗ174

ವಿಶೇಷ ಪತ್ರಿಕೆ

ಭಾಗ – III ಬೆಂಗಳೂರು, ಶುಕ್ರವಾರ, ಜನವರಿ 7, 2011 (ಪುಷ್ಯ 17, ಶಕ ವರ್ಷ 1932) ನಂ. 20

ಜಿಲ್ಲಾಧಿಕಾರಿ ಹಾಗೂ ಜಿಲ್ಲಾ ಚುನಾವಣಾಧಿಕಾರಿಗಳ ಕಾರ್ಯಾಲಯ, ಶಿವಮೊಗ್ಗ ಜಿಲ್ಲೆ, ಶಿವಮೊಗ್ಗ

: ತಿದ್ದುಪಡಿ ಆದಿಸೂಚನೆ ಃ

ನಂ. ಚುನಾವಣೆ(4)ಸಿಆರ್ (ಭದ್ರಾವತಿ) 33/09-10, ದಿನಾಂಕ 06-01-2011

1993ರ ಕರ್ನಾಟಕ ಪಂಚಾಯತ್ ರಾಜ್ ಅದಿನಿಯಮದ (ಕರ್ನಾಟಕ ಅದಿನಿಯಮ ಸಂಖ್ಯೆ 14) 5ನೇ ಪ್ರಕರಣದ ಉಪಪ್ರಕರಣ (5)ರಿಂದ ಪ್ರದತ್ತವಾದ ಅದಿಕಾರಗಳನ್ನು ಚಲಾಯಿಸಿ, ಜಿಲ್ಲಾದಿಕಾರಿ ಆದ ನಾನು ಶಿವಮೊಗ್ಗ ಜಿಲ್ಲೆಯ ಭದ್ರಾವತಿ ತಾಲ್ಲೂಕಿನ ಕೆಳಕಂಡ ಗ್ರಾಮ ಪಂಚಾಯತಿ ವ್ಯಾಪ್ತಿಯ ಅದೀನಕ್ಕೆ ಒಳಪಡುವ ಪ್ರದೇಶಗಳನ್ನು ಕ್ಷೇತ್ರಗಳಾಗಿ ವಿಭಜಿಸಿ ಈ ಕೆಳಕಂಡಂತೆ ಪಟ್ಟಿ ಮಾಡಿರುತ್ತೇನೆ. ಕೋಷ್ಟಕ I II III ನ್ನು ಚುನಾವಣೆ (4)ಸಿಆರ್ (ಭದ್ರಾವತಿ) 33/09-10 ದಿನಾಂಕ 18/01/2010ರಂತೆ ಅದಿಸೂಚನೆಯನ್ನು ಹೊರಡಿಸಲಾಗಿರುತ್ತದೆ .ಸರ್ಕಾರದ ಅದಿಸೂಚನೆ ಸಂಖ್ಯೆ ಸಂವ್ಯಶಾಇ ಶಾಸನ 2010 ದಿನಾಂಕ 23/07/10ರಲ್ಲಿ ಕರ್ನಾಟಕ ಪಂಚಾಯತ್‌ರಾಜ್ ಅದಿನಿಯಮ 1993 ಪ್ರಕರಣ 5ಕ್ಕೆ ಹೊರಡಿಸಿದ ತಿದ್ದುಪಡಿ ಆದೇಶ ಮತ್ತು ಸರ್ಕಾರದ ಅದಿಸೂಚನೆ ಸಂಖ್ಯೆ ಸಂವ್ಯಶಾಇ 36 ಶಾಸನ 2010 ದಿನಾಂಕ 04-10-2010 (ಕರ್ನಾಟಕ ಪಂಚಾಯತ್ ರಾಜ್ (ತಿದ್ದುಪಡಿ) ಅಧ್ಯಾದೇಶ 2010) ರಲ್ಲಿನ ಆದೇಶದ ಮೇರೆಗೆ ದಿನಾಂಕ 18-01-2010ರಂದು ಹೊರಡಿಸಲಾದ ಅದಿಸೂಚನೆಯ ಕೋಷ್ಟಕ II ಮತ್ತು III ನ್ನು ರದ್ದುಪಡಿಸಿ ಈ ಕೆಳಕಂಡ ಪರಿಷ್ಕೃತ ಅದಿಸೂಚನೆಯನ್ನು ಹೊರಡಿಸಿದೆ.

ಕೋಷ್ಟಕ-I ರ ಅಂಕಣ (2)ರಲ್ಲಿ ಕ್ಷೇತ್ರದ ಹೆಸರುಗಳನ್ನು ಅಂಕಣ (3)ರಲ್ಲಿ ಪ್ರತಿ ಕ್ಷೇತ್ರದ ವ್ಯಾಪ್ತಿಯನ್ನು ಹಾಗೂ ಅಂಕಣ (4)ರಲ್ಲಿ ಆ ಕ್ಷೇತ್ರಕ್ಕೆ ಹಂಚಿಕೆ ಮಾಡಲ್ಪಟ್ಟ ಸ್ಥಾನಗಳ ಸಂಖ್ಯೆಗಳನ್ನು ಹೇಳಲಾಗಿದೆ. ಕೋಷ್ಟಕ- IIರ (2)ನೇ ಅಂಕಣದಲ್ಲಿ ನಿರ್ದಿಷ್ಟಪಡಿಸಿರುವ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳ ಸ್ಥಾನಗಳನ್ನು ಪರಿಶಿಷ್ಟ ಜಾತಿಗಳು, ಪರಿಶಿಷ್ಟ ಪಂಗಡಗಳು ಮತ್ತು ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಸೇರಿದವರಿಗೆ ಮೀಸಲಿಡಲಾಗಿದೆ. ಕೋಷ್ಟಕ – III ರ (2)ನೇ ಅಂಕಣದಲ್ಲಿ ನಿರ್ದಿಷ್ಟಪಡಿಸಿದ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರದ ಸ್ಥಾನಗಳನ್ನು ವಿೂಸಲಿಟ್ಟಿರುವುದಿಲ್ಲ ಮತ್ತು ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರದಲ್ಲಿ ಮೀಸಲಿಡಲಾದ ಸ್ಥಾನಗಳ ಪೈಕಿ ಅಂಕಣ (3) ರಲ್ಲಿ ನಿರ್ದಿಷ್ಟವಾದ ಸ್ಥಾನಗಳನ್ನು ಮಹಿಳೆಯರಿಗಾಗಿ ಮೀಸಲಿಡತಕ್ಕದ್ದು.

ಕೋಷ್ಟಕ – I

ಗ್ರಾಮ ಪಂಚಾಯತಿ ಹೆಸರು : 20- ಕೊಮಾರನಹಳ್ಳಿ

ಪ್ರಾದೇಶಿಕ ಕ್ಷೇತ್ರಗಳ ಸಂಖ್ಯೆ : 6

ಕೋಷ್ಟಕ -

ಪರಿಶಿಷ್ಟ ಜಾತಿಗಳು. ಪರಿಶಿಷ್ಟ ಪಂಗಡಗಳು, ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಸೇರಿದವರಿಗೆ ಮೀಸಲಿರಿಸಿದ ಮತ್ತು ಪರಿಶಿಷ್ಟ ಜಾತಿಗಳು. ಪರಿಶಿಷ್ಟ ಪಂಗಡಗಳು ಮತ್ತು ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಸೇರಿದವರಿಗಾಗಿ ಹಾಗೆ ಮೀಸಲಿರಿಸಿದಂಥ ಸ್ಥಾನಗಳ ಪೈಕಿ ಮಹಿಳೆಯರಿಗಾಗಿ ಮೀಸಲಿರಿಸಿದ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳು ಮತ್ತು

ಸ್ಥಾನಗಳು.

ವಿ.ಪೊನ್ನುರಾಜ್

ಜಿಲ್ಲಾದಿಕಾರಿ

ಶಿವಮೊಗ್ಗ ಜಿಲ್ಲೆ ಶಿವಮೊಗ್ಗ

ಕೋಷ್ಟಕ – I

ಗ್ರಾಮ ಪಂಚಾಯಿತಿ ಹೆಸರು : 26- ವೀರಾಪುರ

ಪ್ರಾದೇಶಿಕ ಕ್ಷೇತ್ರಗಳ ಸಂಖ್ಯೆ : 4

ಕೋಷ್ಟಕ - II

ಪರಿಶಿಷ್ಟ ಜಾತಿಗಳು. ಪರಿಶಿಷ್ಟ ಪಂಗಡಗಳು, ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಸೇರಿದವರಿಗೆ ಮೀಸಲಿರಿಸಿದ ಮತ್ತು ಪರಿಶಿಷ್ಟ ಜಾತಿಗಳು. ಪರಿಶಿಷ್ಟ ಪಂಗಡಗಳು ಮತ್ತು ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಸೇರಿದವರಿಗಾಗಿ ಹಾಗೆ ಮೀಸಲಿರಿಸಿದಂಥ ಸ್ಥಾನಗಳ ಪೈಕಿ ಮಹಿಳೆಯರಿಗಾಗಿ ಮೀಸಲಿರಿಸಿದ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳು

ಮತ್ತು ಸ್ಥಾನಗಳು.

ವಿ. ಪೊನ್ನುರಾಜ್

ಜಿಲ್ಲಾದಿಕಾರಿ

ಶಿವಮೊಗ್ಗ ಜಿಲ್ಲೆ, ಶಿವಮೊಗ್ಗ178

ವಿಶೇಷ ಪತ್ರಿಕೆ

ಭಾಗ – III ಬೆಂಗಳೂರು, ಶುಕ್ರವಾರ, ಜನವರಿ 7, 2011 (ಪುಷ್ಯ 17, ಶಕ ವರ್ಷ 1932) ನಂ. 21

ಜಿಲ್ಲಾಧಿಕಾರಿ ಹಾಗೂ ಜಿಲ್ಲಾ ಚುನಾವಣಾಧಿಕಾರಿಗಳ ಕಾರ್ಯಾಲಯ, ಶಿವಮೊಗ್ಗ ಜಿಲ್ಲೆ, ಶಿವಮೊಗ್ಗ

: ತಿದ್ದುಪಡಿ ಆದಿಸೂಚನೆ ಃ

ನಂ. ಚುನಾವಣೆ(4)ಸಿಆರ್ (ಶಿಕಾರಿಪುರ) 33/09-10, ದಿನಾಂಕ 06-01-2011

1993ರ ಕರ್ನಾಟಕ ಪಂಚಾಯತ್ ರಾಜ್ ಅದಿನಿಯಮದ (ಕರ್ನಾಟಕ ಅದಿನಿಯಮ ಸಂಖ್ಯೆ 14) 5ನೇ ಪ್ರಕರಣದ ಉಪಪ್ರಕರಣ (5)ರಿಂದ ಪ್ರದತ್ತವಾದ ಅದಿಕಾರಗಳನ್ನು ಚಲಾಯಿಸಿ, ಜಿಲ್ಲಾದಿಕಾರಿ ಆದ ನಾನು ಶಿವಮೊಗ್ಗ ಜಿಲ್ಲೆಯ ಶಿಕಾರಿಪುರ ತಾಲ್ಲೂಕಿನ ಕೆಳಕಂಡ ಗ್ರಾಮ ಪಂಚಾಯತಿ ವ್ಯಾಪ್ತಿಯ ಅದೀನಕ್ಕೆ ಒಳಪಡುವ ಪ್ರದೇಶಗಳನ್ನು ಕ್ಷೇತ್ರಗಳಾಗಿ ವಿಭಜಿಸಿ ಈ ಕೆಳಕಂಡಂತೆ ಪಟ್ಟಿ ಮಾಡಿರುತ್ತೇನೆ. ಕೋಷ್ಟಕ I II III ನ್ನು ಚುನಾವಣೆ (4)ಸಿಆರ್ (ಶಿಕಾರಿಪುರ) 33/09-10 ದಿನಾಂಕ 18/01/2010ರಂತೆ ಅದಿಸೂಚನೆಯನ್ನು ಹೊರಡಿಸಲಾಗಿರುತ್ತದೆ .ಸರ್ಕಾರದ ಅದಿಸೂಚನೆ ಸಂಖ್ಯೆ ಸಂವ್ಯಶಾಇ ಶಾಸನ 2010 ದಿನಾಂಕ 23/07/10ರಲ್ಲಿ ಕರ್ನಾಟಕ ಪಂಚಾಯತ್‌ರಾಜ್ ಅದಿನಿಯಮ 1993 ಪ್ರಕರಣ 5ಕ್ಕೆ ಹೊರಡಿಸಿದ ತಿದ್ದುಪಡಿ ಆದೇಶ ಮತ್ತು ಸರ್ಕಾರದ ಅದಿಸೂಚನೆ ಸಂಖ್ಯೆ ಸಂವ್ಯಶಾಇ 36 ಶಾಸನ 2010 ದಿನಾಂಕ 04-10-2010 (ಕರ್ನಾಟಕ ಪಂಚಾಯತ್ ರಾಜ್ (ತಿದ್ದುಪಡಿ) ಅಧ್ಯಾದೇಶ 2010) ರಲ್ಲಿನ ಆದೇಶದ ಮೇರೆಗೆ ದಿನಾಂಕ 18-01-2010ರಂದು ಹೊರಡಿಸಲಾದ ಅದಿಸೂಚನೆಯ ಕೋಷ್ಟಕ II ಮತ್ತು III ನ್ನು ರದ್ದುಪಡಿಸಿ ಈ ಕೆಳಕಂಡ ಪರಿಷ್ಕೃತ ಅದಿಸೂಚನೆಯನ್ನು ಹೊರಡಿಸಿದೆ.

ಕೋಷ್ಟಕ-I ರ ಅಂಕಣ (2)ರಲ್ಲಿ ಕ್ಷೇತ್ರದ ಹೆಸರುಗಳನ್ನು ಅಂಕಣ (3)ರಲ್ಲಿ ಪ್ರತಿ ಕ್ಷೇತ್ರದ ವ್ಯಾಪ್ತಿಯನ್ನು ಹಾಗೂ ಅಂಕಣ (4)ರಲ್ಲಿ ಆ ಕ್ಷೇತ್ರಕ್ಕೆ ಹಂಚಿಕೆ ಮಾಡಲ್ಪಟ್ಟ ಸ್ಥಾನಗಳ ಸಂಖ್ಯೆಗಳನ್ನು ಹೇಳಲಾಗಿದೆ. ಕೋಷ್ಟಕ- IIರ (2)ನೇ ಅಂಕಣದಲ್ಲಿ ನಿರ್ದಿಷ್ಟಪಡಿಸಿರುವ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರಗಳ ಸ್ಥಾನಗಳನ್ನು ಪರಿಶಿಷ್ಟ ಜಾತಿಗಳು, ಪರಿಶಿಷ್ಟ ಪಂಗಡಗಳು ಮತ್ತು ಹಿಂದುಳಿದ ವರ್ಗಗಳಿಗೆ ಸೇರಿದವರಿಗೆ ಮೀಸಲಿಡಲಾಗಿದೆ. ಕೋಷ್ಟಕ – III ರ (2)ನೇ ಅಂಕಣದಲ್ಲಿ ನಿರ್ದಿಷ್ಟಪಡಿಸಿದ ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರದ ಸ್ಥಾನಗಳನ್ನು ವಿೂಸಲಿಟ್ಟಿರುವುದಿಲ್ಲ ಮತ್ತು ಪ್ರಾದೇಶಿಕ ಚುನಾವಣಾ ಕ್ಷೇತ್ರದಲ್ಲಿ ಮೀಸಲಿಡಲಾದ ಸ್ಥಾನಗಳ ಪೈಕಿ ಅಂಕಣ (3) ರಲ್ಲಿ ನಿರ್ದಿಷ್ಟವಾದ ಸ್ಥಾನಗಳನ್ನು ಮಹಿಳೆಯರಿಗಾಗಿ ಮೀಸಲಿಡತಕ್ಕದ್ದು.

ಕೋಷ್ಟಕ - I

ಗ್ರಾಮ ಪಂಚಾಯತಿ ಹೆಸರು : 10 ಹಾರೋಗೊಪ್ಪ ಪ್ರಾದೇಶಿಕ ಕ್ಷೇತ್ರಗಳ ಸಂಖ್ಯೆ : 5

ವಿ. ಪೊನ್ನುರಾಜ್ ಜಿಲ್ಲಾದಿಕಾರಿ ಶಿವಮೊಗ್ಗ ಜಿಲ್ಲೆ, ಶಿವಮೊಗ್ಗ

ಕೋಷ್ಟಕ - I

ಗ್ರಾಮ ಪಂಚಾಯತಿ ಹೆಸರು : 11 ತರಲಘಟ್ಟ ಪ್ರಾದೇಶಿಕ ಕ್ಷೇತ್ರಗಳ ಸಂಖ್ಯೆ : 5

ವಿ. ಪೊನ್ನುರಾಜ್ ಜಿಲ್ಲಾದಿಕಾರಿ ಶಿವಮೊಗ್ಗ ಜಿಲ್ಲೆ, ಶಿವಮೊಗ್ಗ

ಕೋಷ್ಟಕ - I

ಗ್ರಾಮ ಪಂಚಾಯತಿ ಹೆಸರು : 16 ಚುರ್ಚಿಗುಂಡಿ ಪ್ರಾದೇಶಿಕ ಕ್ಷೇತ್ರಗಳ ಸಂಖ್ಯೆ : 3

ವಿ. ಪೊನ್ನುರಾಜ್ ಜಿಲ್ಲಾದಿಕಾರಿ ಶಿವಮೊಗ್ಗ ಜಿಲ್ಲೆ, ಶಿವಮೊಗ್ಗ

ವಿಶೇಷ ಪತ್ರಿಕೆ

ಭಾಗ – IV-A ಬೆಂಗಳೂರು, ಶುಕ್ರವಾರ, ಜನವರಿ 7, 2011 (ಪುಷ್ಯ 17, ಶಕ ವರ್ಷ 1932) ನಂ. 22

COOPERATION SECRETARIAT

NOTIFICATION

No. CO 200 CLM 2010, Bengaluru, Dated: 06.01.2011

In exercise of the powers conferred by sub-section (5) of Section 2A of Karnataka Co-operative Societies Act, 1959 (Karnataka Act 11 of 1959) and in partial modification of Notification No: CO 201 CLM 2008, dated: 27th May 2010, the Government of Karnataka hereby confers on the category of officers specified in column (2) of the table below, the powers of the Registrar of Co-operative Societies under the provisions of the Karnataka Co-operative Societies Act, 1959 and the Karnataka Co-operative Societies Rules, 1960 specified in corresponding entries in column (4), in respect of co-operative societies specified in column (3) thereof, namely:-

TABLE

proceedings for disposal of such cases.

The above Officer may conduct sittings at any place within his jurisdiction according to the necessity.

BY ORDER AND IN THE NAME OF THE GOVERNOR OF KARNATAKA,

R.S. NULI

Officer on Special Duty & Ex-officio

Joint Secretary to Government

Cooperation Department

ವಿಶೇಷ ಪತ್ರಿಕೆ

ಭಾಗ – III ಬೆಂಗಳೂರು, ಸೋಮವಾರ, ಜನವರಿ 10, 2011 (ಪುಷ್ಯ 20, ಶಕ ವರ್ಷ 1932) ನಂ. 23

ವಾಣಿಜ್ಯ ಮತ್ತು ಕೈಗಾರಿಕಾ ಸಚಿವಾಲಯ

1966ರ ಕರ್ನಾಟಕ ಕೈಗಾರಿಕಾ ಪ್ರದೇಶಾಭಿವೃದ್ಧಿ ಕಾಯ್ದೆಯ ವಿಧಿ 4ರ ಮೇರೆಗೆ ಅಧಿಸೂಚನೆ

ಸಂಖ್ಯೆ: ಸಿಐ 383 ಎಸ್‌ಪಿಕ್ಯೂ 2009, ಬೆಂಗಳೂರು, ದಿನಾಂಕ: 10.01.2011

ಬೆಂಗಳೂರು ಜಿಲ್ಲೆ, ಬೆಂಗಳೂರು ಪೂರ್ವ ತಾಲ್ಲೂಕು, ವರ್ತೂರು ಹೋಬಳಿ, ದೇವರಬೀಸನಹಳ್ಳಿ ಹಾಗೂ ಕರಿಯಮ್ಮನ ಅಗ್ರಹಾರ ಗ್ರಾಮಗಳ ವಿವಿಧ ಸರ್ವೆ ನಂಬರ್‌ಗಳಲ್ಲಿನ 29 ಎಕರೆ 07½ ಗುಂಟೆ ಜಮೀನನ್ನು ಭೂಸ್ವಾಧೀನ ಪಡಿಸಿಕೊಳ್ಳಲು ಕರ್ನಾಟಕ ಕೈಗಾರಿಕಾ ಪ್ರದೇಶಾಭಿವೃದ್ಧಿ ಕಾಯ್ದೆ 1966ರ ಕಲಂ 3(1) 1(3) ಮತ್ತು 28(1)ರಂತೆ ಅಧಿಸೂಚನೆ ಸಂಖ್ಯೆ: ಸಿಐ 255 ಎಸ್‌ಪಿಕ್ಯೂ 2001 ದಿನಾಂಕ: 10.12.2001ರನ್ವಯ ಸರ್ಕಾರದಿಂದ ಪ್ರಾಥಮಿಕ ಅಧಿಸೂಚನೆಯನ್ನು ಹಾಗೂ 21-02 ಎಕರೆ ಜಮೀನಿಗೆ ಕೆ.ಐ.ಎ.ಡಿ. ಕಾಯ್ದೆ ಕಲಂ 28(4)ರಂತೆ ಅಧಿಸೂಚನೆ ಸಂಖ್ಯೆ: ಸಿಐ 255 ಎಸ್‌ಪಿಕ್ಯೂ 2001 ದಿನಾಂಕ:

28.02.2004ರನ್ವಯ ಅಂತಿಮ ಅಧಿಸೂಚನೆಯನ್ನು ಹೊರಡಿಸಲಾಗಿದೆ.

ಬೆಂಗಳೂರು ಜಿಲ್ಲೆ, ಬೆಂಗಳೂರು ಪೂರ್ವ ತಾಲ್ಲೂಕು, ವರ್ತೂರು ಹೋಬಳಿ, ದೇವರಬೀಸನಹಳ್ಳಿ ಗ್ರಾಮದ ಸರ್ವೆ ನಂ: 11/2ರ 20 ಗುಂಟೆ ಜಮೀನಿನಲ್ಲಿ ಭೂ ಮಾಲೀಕರೇ ಯೋಜನೆಯನ್ನು ಅನುಷ್ಠಾನಗೊಳಿಸುತ್ತಿರುವ ಕಾರಣ, ಸದರಿ ಜಮೀನನ್ನು ಭೂಸ್ವಾಧೀನ ಕ್ರಮದಿಂದ ಕೈಬಿಡಲು ಕರ್ನಾಟಕ ಕೈಗಾರಿಕಾ ಪ್ರದೇಶಾಭಿವೃದ್ಧಿ ಕಾಯ್ದೆ 1966ರ ಕಲಂ 4ರನ್ವಯ ದತ್ತವಾದ ಅಧಿಕಾರವನ್ನು ಚಲಾಯಿಸಿ, ಕಲಂ 3(1) 1(3) ಮತ್ತು 28(1) ಹಾಗೂ ಕಲಂ 28(4)ರ ಅಧಿಸೂಚನೆಗಳಿಂದ ಸದರಿ ವಿಸ್ತೀರ್ಣದ ಜಮೀನನ್ನು ಭೂಸ್ವಾಧೀನ ಪ್ರಕ್ರಿಯೆಯಿಂದ ಕೈಬಿಡಲಾಗಿದೆ.

ಕರ್ನಾಟಕ ರಾಜ್ಯಪಾಲರ ಆದೇಶಾನುಸಾರ ಮತ್ತು ಅವರ ಹೆಸರಿನಲ್ಲಿ,

ಕೆ.ಹೆಚ್.ಶೇಷಗಿರಿ

ಸರ್ಕಾರದ ಅಧೀನ ಕಾರ್ಯದರ್ಶಿ (ಕೈ.ಅ.),

ವಾಣಿಜ್ಯ ಮತ್ತು ಕೈಗಾರಿಕೆ ಇಲಾಖೆ

ವಿಶೇಷ ಪತ್ರಿಕೆ

ಭಾಗ – I ಬೆಂಗಳೂರು, ಸೋಮವಾರ, ಜನವರಿ 10, 2011 (ಪುಷ್ಯ 20, ಶಕ ವರ್ಷ 1932) ನಂ. 24

ಕರ್ನಾಟಕ ಸರ್ಕಾರದ ನಡವಳಿಗಳು

ನಗರಾಭಿವೃದ್ಧಿ ಸಚಿವಾಲಯ

ವಿಷಯ: ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯಲ್ಲಿ ವಿಲೀನವಾಗಿರುವ 7 ನಗರಸಭೆ ಮತ್ತು 1 ಪುರಸಭೆಯ ಖಾಯಂ ಪೌರಸೇವಾ ನೌಕರರ ಸೇವೆಯನ್ನು ಪಾಲಿಕೆಯ ಸೇವೆಯಲ್ಲಿ ವಿಲೀನಗೊಳಿಸುವ ಬಗ್ಗೆ - ಆದೇಶ.

ಓದಲಾಗಿದೆ:

1. ಸರ್ಕಾರದ ಅದಿಸೂಚನೆ ಸಂಖ್ಯೆ.ನಅಇ 92 ಎಂಎನ್‌ವೈ 2006, ದಿನಾಂಕ 16.01.2007.

2. ಸರ್ಕಾರದ ಸುತ್ತೋಲೆ ಸಂಖ್ಯೆ.ನಅಇ 92 ಎಂಎನ್‌ವೈ 2006(ಪಿ), ದಿನಾಂಕ 12.01.2007.

3. ನಗರಾಬಿವೃದ್ದಿ ಇಲಾಖೆಯ ಪ್ರಧಾನ ಕಾರ್ಯದರ್ಶಿಯವರ ಅಧ್ಯಕ್ಷತೆಯಲ್ಲಿ ದಿನಾಂಕ 11.06.2007 ರಂದು ನಡೆದ ಸಭೆಯ ನಡವಳಿ.

4. ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯ ಆಯುಕ್ತರ ಪತ್ರ ಸಂಖ್ಯೆ.ಬಿ.12(1). ಪಿಆರ್.54/2007-08, ದಿನಾಂಕ 19.06.2007.

5. ಪೌರಾಡಳಿತ ನಿರ್ದೇಶಕರ ಪತ್ರ ಸಂಖ್ಯೆ.ಪೌನಿ.ಆ.ಸಿಆರ್.ಇತರೆ/5/2007-08, ದಿನಾಂಕ 16.10.2007.

6. ನಗರಾಬಿವೃದ್ದಿ ಇಲಾಖೆಯ ಕಾರ್ಯದರ್ಶಿಯವರ ಅಧ್ಯಕ್ಷತೆಯಲ್ಲಿ ದಿನಾಂಕ 18.01.2008 ರಂದು ನಡೆದ ಸಭೆಯ ನಡವಳಿ.

7. ನಗರಾಬಿವೃದ್ದಿ ಇಲಾಖೆಯ ಪ್ರಧಾನ ಕಾರ್ಯದರ್ಶಿಯವರ ಅಧ್ಯಕ್ಷತೆಯಲ್ಲಿ ದಿನಾಂಕ 08.09.2008 ರಂದು ನಡೆದ ಸಭೆಯ ನಡವಳಿ.

8. ನಗರಾಬಿವೃದ್ದಿ ಇಲಾಖೆಯ ಪ್ರಧಾನ ಕಾರ್ಯದರ್ಶಿಯವರ ಅಧ್ಯಕ್ಷತೆಯಲ್ಲಿ ದಿನಾಂಕ 30.01.2009 ರಂದು ನಡೆದ ಸಭೆಯ ನಡವಳಿ.

9. ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯ ಆಯುಕ್ತರ ಪತ್ರ ಸಂಖ್ಯೆ.ಬಿ.12. ಪಿಆರ್. 54/08-09, ದಿನಾಂಕ 18.02.2009.

10. ಪೌರಾಡಳಿತ ಆಯುಕ್ತರ ಪತ್ರ ಸಂಖ್ಯೆ.ಪೌನಿ.ಆ.ಸಿಆರ್.ಇತರೆ.5/07-08, ದಿನಾಂಕ 08.04.2009.

11. ಪೌರಾಡಳಿತ ಆಯುಕ್ತರಿಗೆ ಬರೆದ ಸರ್ಕಾರದ ಪತ್ರ ಸಂಖ್ಯೆ.ನಅಇ 341 ಎಂಎನ್‌ವೈ 2007, ದಿನಾಂಕ 30.07.2009.

12. ಬಿಬಿಎಂಪಿ ಆಯುಕ್ತರಿಗೆ ಬರೆದ ಸರ್ಕಾರದ ಪತ್ರ ಸಂಖ್ಯೆ.ನಅಇ 341 ಎಂಎನ್‌ವೈ 2007, ದಿನಾಂಕ 30.07.2009.

13. ಕರ್ನಾಟಕ ರಾಜ್ಯ ಪೌರಸೇವಾ ನೌಕರರ ಸಂಘದ ರಾಜ್ಯಾಧ್ಯಕ್ಷರ ಮನವಿ ದಿನಾಂಕ 07.06.2007.

14. ಶ್ರೀ ಚಂದ್ರಶೇಖರಯ್ಯ ಮತ್ತು ಇತರರ ಮನವಿ ದಿನಾಂಕ 01.06.2007.

15. ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆ ನೌಕರರ ಕೇಂದ್ರೀಯ ಸಂಘದ ಅಧ್ಯಕ್ಷರ ಮನವಿ ದಿನಾಂಕ 20.06.2007.

16. ಕರ್ನಾಟಕ ರಾಜ್ಯ ಪೌರ ಸೇವಾ ನೌಕರರ ಸಂಘದ ಅಧ್ಯಕ್ಷರ ಮನವಿ ದಿನಾಂಕ 20.11.2007.

17. ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯ ಕಂದಾಯ ಕಾರ್ಯನಿರ್ವಾಹಕರ ನೌಕರರ ಸಂಘದ ಅಧ್ಯಕ್ಷರ ದಿನಾಂಕ 19.08.2008 ರ ಮನವಿ.

18. ಕರ್ನಾಟಕ ರಾಜ್ಯ ಪೌರ ನೌಕರರ ಸಂಘದ ಜಿಲ್ಲಾ ಅಧ್ಯಕ್ಷರು ದಿನಾಂಕ 24.06.2009 ರಂದು ಮಾನ್ಯ ಪೌರಾಡಳಿತ ಸಚಿವರಿಗೆ ಸಲ್ಲಿಸಿರುವ ಮನವಿ.

19. ದಿನಾಂಕ 31.10.2009ರಂದು ನಗರಾಬಿವೃದ್ಧಿ ಇಲಾಖೆಯ ಪ್ರಧಾನ ಕಾರ್ಯದರ್ಶಿಯವರ ಅಧ್ಯಕ್ಷತೆಯಲ್ಲಿ ನಡೆದ ಸಭೆಯ ನಡವಳಿ.

20. ಕರ್ನಾಟಕ ಉಚ್ಛ ನ್ಯಾಯಾಲಯವು ರಿಟ್ ಅರ್ಜಿ ಸಂಖ್ಯೆ: 8523/2007 c/w ರಿಟ್ ಅರ್ಜಿ ಸಂಖ್ಯೆ: 1352-53/2010 ಮತ್ತು ರಿಟ್ ಅರ್ಜಿ ಸಂಖ್ಯೆ: 12244-46/2010ರಲ್ಲಿ ದಿನಾಂಕ 17.08.2010ರಂದು ನೀಡಿರುವ ಆದೇಶ.

21. ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯ ಆಯುಕ್ತರ ಪತ್ರ ಸಂಖ್ಯೆ: ಬಿ12(1) ಪಿಆರ್/54/07-08, ದಿನಾಂಕ 25.10.2010.

22. ಕರ್ನಾಟಕ ರಾಜ್ಯ ಪೌರ ನೌಕರರ ಸಂಘದ ರಾಜ್ಯ ಸಂಘಟನಾ ಕಾರ್ಯದರ್ಶಿ ರವರ ಮನವಿ ದಿನಾಂಕ 20.12.2010.

ಪ್ರಸ್ತಾವನೆ:

ಮೇಲೆ (1)ರಲ್ಲಿ ಓದಲಾದ ಸರ್ಕಾರದ ಅದಿಸೂಚನೆ ಸಂಖ್ಯೆ.ನಅಇ 92 ಎಂಎನ್‌ವೈ 2006, ದಿನಾಂಕ 16.01.2007ರ ಅದಿಸೂಚನೆಯಲ್ಲಿ ಬೆಂಗಳೂರು ನಗರದ ಸುತ್ತಮುತ್ತ ಇರುವ 7 ನಗರ ಸಭೆಗಳು ಮತ್ತು 1 ಪುರಸಭೆ ಹಾಗೂ 110 ಹಳ್ಳಿಗಳನ್ನು ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಗೆ ವಿಲೀನಗೊಳಿಸಿ ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯನ್ನಾಗಿ ರಚಿಸಲಾಗಿದೆ.

2) ಮೇಲೆ (2)ರಲ್ಲಿ ಓದಲಾದ ಸರ್ಕಾರದ ದಿನಾಂಕ 12.01.2007ರ ಸುತ್ತೋಲೆಯಲ್ಲಿ ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಗೆ ಸೇರಿದ 7 ನಗರ ಸಭೆ, 1 ಪುರಸಭೆ ಮತ್ತು 110 ಹಳ್ಳಿಗಳ ಕಚೇರಿಯಲ್ಲಿ ನಿರ್ವಹಿಸುತ್ತಿದ್ದ ಕೆಲಸ ಕಾರ್ಯಗಳನ್ನು ಮುಂದುವರಿಸಿಕೊಂಡು ಹೋಗುವ ಬಗ್ಗೆ ಕೆಲವು ಸೂಚನೆಗಳನ್ನು ನೀಡಲಾಗಿದೆ ಮತ್ತು ಆಡಳಿತದ ವಿಚಾರವಾಗಿ ನಗರ ಸಭೆ ಮತ್ತು ಪುರಸಭೆಗಳಲ್ಲಿ ಕೆಲಸ ನಿರ್ವಹಿಸುತ್ತಿದ್ದ ಖಾಯಂ ನೌಕರರುಗಳನ್ನು ಸರ್ಕಾರದ ಮತ್ತು ಪಾಲಿಕೆಯ ಚಾಲ್ತಿಯಲ್ಲಿರುವ ನಿಯಮಗಳ ಪ್ರಕಾರ ಪಾಲಿಕೆಯಲ್ಲಿ ವಿಲೀನಗೊಳಿಸಲಾಗುವುದೆಂದು ತಿಳಿಸಲಾಗಿದೆ.

3) ಮೇಲೆ (3) ರಲ್ಲಿ ಓದಲಾದಂತೆ 7 ನಗರ ಸಭೆ ಮತ್ತು 1 ಪುರಸಭೆಯ ನೌಕರರುಗಳನ್ನು ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯ ಸೇವೆಯಲ್ಲಿ ವಿಲೀನಗೊಳಿಸುವ ಬಗ್ಗೆ ದಿನಾಂಕ 11-06-2007ರಂದು ನಗರಾಬಿವೃದ್ದಿ ಇಲಾಖೆಯ ಪ್ರಧಾನ ಕಾರ್ಯದರ್ಶಿಯವರ ಅಧ್ಯಕ್ಷತೆಯಲ್ಲಿ ಸಭೆ ನಡೆದಿದ್ದು, ಸದರಿ ಸಭೆಯಲ್ಲಿ ಈ ಕೆಳಕಂಡಂತೆ ತೀರ್ಮಾನವನ್ನು ತೆಗೆದುಕೊಳ್ಳಲಾಗಿತ್ತು:

(1) Taking pay scale as a criteria, the Bruhat Bangalore Mahanagara Palike would work out a formula for fitment of officer s and officials of CMCs/TMC and Gram Panchayaths for the purpose of absorption.

(2) The Bruhat Bangalore Mahanagara Palike shall explore the possibility of protecting the respective interse seniority of officers and officials of CMCs/TMC and Gram Panchayaths within the ambit of rules and regulations, since the constitution of Bruhat Bangalore Mahanagara Palike was in public interest. This will be based upon the prevailing seniority rules.

(3) The BBMP shall prepare the list of 317 officials of the Directorate of Municipal Administration (excluding officers on deputation from other departments) within 15 days and shall submit a concrete proposal to Director of Municipal Administration so as to enable them to call for options for absorption from these employees.

(4) The Director of Municipal Administration, as the Appointing Authority shall take action to obtain willingness from the employees of the erstwhile CMCs/TMC subject to the guidelines for seniority and fitment of posts proposed by the Bruhat Bangalore Mahanagara Palike within a time limit of 8 weeks. Those not submitting any option will be deemed to have opted for absorption. This will be made explicit in the letters the concerned.

(5) Until Rules for absorption are finalised, the Bruhat Bangalore Mahanagara Palike shall not promote any of its officers. However, if there are any compelling reasons, requiring some immediate action, the Bruhat Bangalore Mahanagara Palike may fill up the vacancy on working arrangement (incharge) basis only.

(6) With regard to the daily wagers of erstwhile CMCs/TMC the Director of Municipal Administration as the Appointing Authority shall take necessary steps in conformity with the DPAR (SR) guidelines issued from time to time within a period of two months.

(7) In view of the abolition of DUDC Cell in Bangalore (Urban) DC Office, Bruhat Bangalore Mahanagara Palike will provide the minimum staff for monitoring and finalisation of some of the ULB issues including regularisation of daily wagers to the Deputy Commissioner, Bangalore (Urban).

(8) As regards Watermen and Valvemen of the CMC/TMCs, it was decided that the matter be discussed with the BWSSB subsequently.

4) ಮೇಲೆ (4)ರಲ್ಲಿ ಓದಲಾದ ದಿನಾಂಕ 19.6.2007ರ ಪತ್ರದಲ್ಲಿ ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯ ಆಯುಕ್ತರು ಪಾಲಿಕೆಯ ವ್ಯಾಪ್ತಿಗೆ ಸೇರ್ಪಡೆಯಾಗಿರುವ 7 ನಗರ ಸಭೆ, 1 ಪುರಸಭೆ ಹಾಗೂ 110 ಹಳ್ಳಿಗಳ ವ್ಯಾಪ್ತಿಯಲ್ಲಿ ಕೆಲಸ ಮಾಡುತ್ತಿರುವ ವಿವಿಧ ದರ್ಜೆಯ ಅದಿಕಾರಿ ಮತ್ತು ನೌಕರರುಗಳನ್ನು ಪಾಲಿಕೆಯ ವೃಂದ ಮತ್ತು ನೇಮಕಾತಿ ನಿಯಮಾವಳಿಯಂತೆ ಯಾವ ಹುದ್ದೆಗಳಲ್ಲಿ ಸೇರ್ಪಡೆ ಮಾಡಬೇಕೆಂಬುದರ ಬಗ್ಗೆ ಹುದ್ದೆಗಳ ಮತ್ತು ವೇತನ ಶ್ರೇಣಿಗಳ ಪಟ್ಟಿಯನ್ನು ಲಗತ್ತಿಸುತ್ತಾ, ಇವರುಗಳಲ್ಲಿ ಹಲವು ಮಂದಿ ಅದಿಕಾರಿ/ನೌಕರರುಗಳು ಪೌರಾಡಳಿತ ನಿರ್ದೇಶನಾಲಯದಿಂದ ಕಾರ್ಯನಿರ್ವಹಿಸುತ್ತಿರುವ ನೌಕರರುಗಳಾಗಿದ್ದು, ಇವರುಗಳು ನಗರ ಸಭೆ ಮತ್ತು ಪುರಸಭೆ ಅಸ್ತಿತ್ವಕ್ಕೆ ಬರುವ ಮುಂಚೆಯಿಂದಲೂ ಕಾರ್ಯನಿರ್ವಹಿಸುತ್ತಿದ್ದು, ಇವರ ಜೇಷ್ಟತೆಯನ್ನು ಪರಿಗಣಿಸಿದರೆ ಇವರು ಪಾಲಿಕೆಯ ನೌಕರರಿಗಿಂತ ಹಿರಿಯರಾಗುತ್ತಾರೆಂದೂ, ಈ ಬಗ್ಗೆ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯ ಕೇಂದ್ರೀಯ ಸಂಘದವರ ಆಕ್ಷೇಪಣೆ ಇರುವುದರಿಂದ ಜೇಷ್ಟತೆಯನ್ನು ನಿಗದಿಪಡಿಸುವಾಗ ಯಾವ ಕ್ರಮ ಅನುಸರಿಸಬೇಕೆಂಬುದರ ಬಗ್ಗೆ ಮತ್ತು ಸೇವಾ ಜೇಷ್ಟತೆಯನ್ನು ಕರ್ನಾಟಕ ಸರ್ಕಾರಿ ನೌಕರರ (ಜ್ಯೇಷ್ಠತಾ) ನಿಯಮಗಳು, 1957ರ ನಿಯಮ-6ರ ಪ್ರಕಾರ ಅನ್ವಯವಾಗುವಂತೆ ಸಾರ್ವಜನಿಕ ಹಿತದೃಷ್ಟಿಯಿಂದ ನಿಗದಿಪಡಿಸಲು ಸರ್ಕಾರದ ಆದೇಶವನ್ನು ಕೋರಿದ್ದರು.

5) ಮೇಲೆ (5)ರಲ್ಲಿ ಓದಲಾದ ದಿನಾಂಕ 16.10.2007 ರ ಪತ್ರದಲ್ಲಿ ಪೌರಾಡಳಿತ ನಿರ್ದೇಶಕರು ಬೆಂಗಳೂರು ನಗರ ಜಿಲ್ಲಾ ವ್ಯಾಪ್ತಿಯ 7 ನಗರ ಸಭೆಗಳು ಮತ್ತು 1 ಪುರಸಭೆಯು ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯಲ್ಲಿ ವಿಲೀನ ಹೊಂದಿರುವುದು ಸಾರ್ವಜನಿಕ ಹಿತಾಸಕ್ತಿಯ ಕಾರಣಗಳಿಂದಾಗಿದೆ.

ನೌಕರರು 20 ವರ್ಷಗಳಿಗಿಂತ ಹೆಚ್ಚು ನಿರಂತರ ಸೇವೆಯನ್ನು ಪೂರೈಸಿರುವುದರಿಂದ ನೌಕರರ ಮುಂದಿನ ಸೇವಾ ಅವದಿಯಲ್ಲಿ ಯಾವುದೇ ರೀತಿಯ ಉನ್ನತಿಯನ್ನು ನಿರೀಕ್ಷಿಸುವುದು ಸಾಧ್ಯವಾಗದೇ ಹೆಚ್ಚಿನ ತಾರತಮ್ಯ ಉಂಟು ಮಾಡಿದಂತಾಗುತ್ತದೆ ಮತ್ತು ನೌಕರರ ಮನಸ್ಥಿತಿಯ ಮೇಲೆ ವ್ಯತಿರಿಕ್ತ ಪರಿಣಾಮ ಉಂಟಾಗುವ ಸಾಧ್ಯತೆ ಹೆಚ್ಚಿರುತ್ತದೆ. ಅಲ್ಲದೆ, ಪೌರ ಸೇವಾ ನೌಕರರುಗಳು ಪಾಲಿಕೆಗೆ ವಿಲೀನ ಹೊಂದುವ ಸಂದರ್ಭದಲ್ಲಿ ನೀಡಿರುವ ಒಪ್ಪಿಗೆ ಪತ್ರದಲ್ಲೂ ಸಹ ಸೇವಾ ಜೇಷ್ಟತೆಯನ್ನು ಪರಿಗಣಿಸಿ ವಿಲೀನಗೊಳಿಸುವಂತೆ ವಿನಂತಿಸಿರುತ್ತಾರೆ. ಆದ್ದರಿಂದ, ಪಾಲಿಕೆಯಲ್ಲಿ ವಿಲೀನ ಹೊಂದಲಿಚ್ಚಿಸುವ ಪೌರ ಸೇವಾ ನೌಕರರ ಸೇವಾ ಜೇಷ್ಟತೆಯನ್ನು ನಿಗದಿಪಡಿಸುವಾಗ, ವಿಲೀನ ಹೊಂದುವ ನೌಕರರು ಕರ್ತವ್ಯ ನಿರ್ವಹಿಸುತ್ತಿರುವ ಹುದ್ದೆಗಳಲ್ಲಿ ಪದಾರ್ಪಣೆ ಮಾಡಿದ ದಿನಾಂಕಕ್ಕೆ ಜೇಷ್ಟತೆಯನ್ನು ನಿಗದಿಪಡಿಸುವುದು ಅತ್ಯಂತ ಸೂಕ್ತವೆಂದು ಅಬಿಪ್ರಾಯ ಪಟ್ಟಿರುತ್ತಾರೆ.

6) ಮೇಲೆ (6)ರಲ್ಲಿ ಓದಲಾದಂತೆ ನಗರಾಬಿವೃದ್ದಿ ಇಲಾಖೆಯ ಕಾರ್ಯದರ್ಶಿಯವರ ಅಧ್ಯಕ್ಷತೆಯಲ್ಲಿ ದಿನಾಂಕ 18-01-2008ರಂದು ನಡೆದ ಸಭೆಯಲ್ಲಿ ಪೌರಸೇವಾ ನೌಕರರನ್ನು ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯ ಸೇವೆಯಲ್ಲಿ ವಿಲೀನಗೊಳಿಸುವ ಪ್ರಕ್ರಿಯೆಯು ವಿಳಂಬವಾದ ಬಗ್ಗೆ ಆಕ್ಷೇಪಿಸುತ್ತಾ, ಈ ಬಗ್ಗೆ ತ್ವರಿತ ಕ್ರಮ ಜರುಗಿಸಲು ಪೌರಾಡಳಿತ ನಿರ್ದೇಶನಾಲಯದ ಜಂಟಿ ನಿರ್ದೇಶಕರು (ಆಡಳಿತ) ಹಾಗೂ ಪಾಲಿಕೆಯ ಜಂಟಿ ಆಯುಕ್ತರು (ಆಡಳಿತ) ಇವರುಗಳನ್ನು ಒಳಗೊಂಡಂತೆ ಸಮಿತಿಯೊಂದನ್ನು ರಚಿಸಿಕೊಂಡು, ವಿಲೀನಾತಿಯ ಎಲ್ಲಾ ಸಾಧಕ-ಬಾಧಕಗಳನ್ನು ಪರಿಶೀಲಿಸಿ, 15 ದಿನದೊಳಗೆ ಇತ್ಯರ್ಥಗೊಳಿಸಿ, ಸರ್ಕಾರವು ವಿಲೀನಾತಿ ಆದೇಶವನ್ನು ಹೊರಡಿಸಲು ಅನುವಾಗುವಂತೆ ಪೂರ್ಣ ಪ್ರಮಾಣದ ಪ್ರಸ್ತಾವನೆಯನ್ನು ಸರ್ಕಾರಕ್ಕೆ ಕಳುಹಿಸಿಕೊಡುವಂತೆ ಸೂಚಿಸಲಾಗಿತ್ತು ಹಾಗೂ ಪೌರಸೇವಾ ವೃಂದದಿಂದ ವಿಲೀನಗೊಳ್ಳಬೇಕಾದ ಕೆಲವೊಂದು ಹುದ್ದೆಗಳು ನಗರ ಪಾಲಿಕೆಯ ವೃಂದ ಮತ್ತು ನೇಮಕಾತಿ ನಿಯಮದಲ್ಲಿ ಇಲ್ಲದಿದ್ದಲ್ಲಿ ನಗರ ಪಾಲಿಕೆಯ ವೃಂದ ಮತ್ತು ನೇಮಕಾತಿ ನಿಯಮಗಳಲ್ಲಿ ಇರುವಂತಹ ಸಮಾನಾಂತರ ಹುದ್ದೆಗಳನ್ನು ವೇತನ ಶ್ರೇಣಿಯ ಆಧಾರದ ಮೇಲೆ ಗುರುತಿಸಿ ಸಾಧ್ಯವಾದ ಮಟ್ಟಿಗೆ ಆ ಹುದ್ದೆಗಳಿಗೆ ಎದುರಿಗೆ ವಿಲೀನಗೊಳಿಸಬೇಕೆಂದು ಸಭೆಯು ತೀರ್ಮಾನಿಸಿತ್ತು.

7) ನಂತರ, ಮೇಲೆ (7)ರಲ್ಲಿ ಓದಲಾದಂತೆ ನಗರಾಬಿವೃದ್ದಿ ಇಲಾಖೆಯ ಪ್ರಧಾನ ಕಾರ್ಯದರ್ಶಿಯವರ ಅಧ್ಯಕ್ಷತೆಯಲ್ಲಿ ನಡೆದ ದಿನಾಂಕ 08-09- 2008ರಂದು ನಡೆದ ಸಭೆಯಲ್ಲಿ ದಿನಾಂಕ 12-01-2007 ರಂದು ಸರ್ಕಾರವು ಹೊರಡಿಸಿರುವ ಸುತ್ತೋಲೆಯಲ್ಲಿ 7 ನಗರ ಸಭೆ, 1 ಪುರಸಭೆ ಮತ್ತು 110 ಹಳ್ಳಿಗಳನ್ನು ವಿಲೀನಗೊಳಿಸಿರುವ ಸಂಬಂಧ ಕೈಗೊಳ್ಳಬೇಕಾದ ಕ್ರಮಗಳ ಬಗ್ಗೆ ವಿವರವಾಗಿ ಸೂಚಿಸಿದ್ದು, ಅದರಲ್ಲಿ ಪೌರಸೇವಾ ನೌಕರರನ್ನು ಚಾಲ್ತಿಯಲ್ಲಿರುವ ನಿಯಮಾವಳಿಗಳ ಪ್ರಕಾರ ಪಾಲಿಕೆಯ ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯ ಸೇವೆಯಲ್ಲಿ ವಿಲೀನಗೊಳಿಸಬೇಕಾಗುತ್ತದೆ ಎಂದು ತಿಳಿಸಲಾಗಿರುತ್ತದೆ.

ಜೊತೆಗೆ 317 ಪೌರ ಸೇವಾ ನೌಕರರ ಪೈಕಿ 290 ಮಂದಿ ನೌಕರರನ್ನು ಪಾಲಿಕೆಯಲ್ಲಿ ವಿಲೀನಗೊಳಿಸಲು ಒಪ್ಪಿಗೆಯನ್ನು ಸಲ್ಲಿಸಿದ್ದಾರೆಂದೂ, ಅವರೆಲ್ಲರೂ ಖಾಯಂ ಪೌರ ಸೇವಾ ನೌಕರರಾಗಿರುತ್ತಾರೆಂದು, ಕಾನೂನು ದೃಷ್ಟಿಯಿಂದ ಮತ್ತು ನ್ಯಾಯಯುತವಾಗಿ ಅವರನ್ನು ವಿಲೀನಗೊಳಿಸಬೇಕೆಂದು ಅಬಿಪ್ರಾಯಪಡಲಾಯಿತು. ಮುಂದುವರೆದು, ಕರ್ನಾಟಕ ಮುನಿಸಿಪಲ್ ಕಾರ್ಪೋರೇಷನ್ ಕಾಯ್ದೆ ಸೆಕ್ಷನ್-500-501(ಸಿ) ರ ಪ್ರಕಾರ ಪೌರ ಸೇವಾ ನೌಕರರನ್ನು ಪಾಲಿಕೆಯಲ್ಲಿ ವಿಲೀನಗೊಳಿಸಲು ಅವಕಾಶ ಇದೆ ಎಂದು ತಿಳಿಸಿ, ಸರ್ಕಾರವು 2007ರಲ್ಲಿ ಹೊರಡಿಸಿರುವ ಸುತ್ತೋಲೆಯ ಪ್ರಕಾರ ಅವರನ್ನು ವಿಲೀನಗೊಳಿಸಬೇಕಾಗುವುದು ಅನಿವಾರ್ಯವೆಂದು ತಿಳಿಸುತ್ತಾ, ನವೆಂಬರ್, 2008 ರೊಳಗೆ 290 ಪೌರ ಸೇವಾ ನೌಕರರ ಸೇವೆಯನ್ನು ಪಾಲಿಕೆಯ ಸೇವೆಯಲ್ಲಿ ವಿಲೀನಗೊಳಿಸುವ ಬಗ್ಗೆ ಕ್ರಮ ಕೈಗೊಂಡು, ಆದೇಶ ಹೊರಡಿಸಿ ಸರ್ಕಾರದ ಗಮನಕ್ಕೆ ತರಬೇಕೆಂದು ಸೂಚಿಸಲಾಗಿತ್ತು ಮತ್ತು ವಿಲೀನಗೊಳಿಸುವ ನೌಕರರ ಜೇಷ್ಟತೆಯನ್ನು 1957ರ ಕರ್ನಾಟಕ ಸರ್ಕಾರಿ ನೌಕರ (ಜೇಷ್ಟತಾ) ನಿಯಮಾವಳಿ ನಿಯಮ-6ರನ್ವಯ ಸಾರ್ವಜನಿಕ ಹಿತದೃಷ್ಟಿ ಆಧಾರದ ಮೇಲೆ ನಿರ್ಣಯಿಸಬೇಕೆಂದು ಸಹಾ ಸೂಚಿಸಲಾಗಿತ್ತು.

8) ಮೇಲೆ (8)ರಲ್ಲಿ ಓದಲಾದಂತೆ, ದಿನಾಂಕ 30-01-2009 ರಂದು ನಗರಾಬಿವೃದ್ದಿ ಇಲಾಖೆಯ ಪ್ರಧಾನ ಕಾರ್ಯದರ್ಶಿಯವರ ಅಧ್ಯಕ್ಷತೆಯಲ್ಲಿ ನಡೆದ ಸಭೆಯಲ್ಲಿ ಹಿಂದಿನ ಸಭೆಗಳಲ್ಲಿ ಕೈಗೊಂಡ ನಿರ್ಣಯದಂತೆ ಇನ್ನೂ ವಿಲೀನಗೊಳಿಸದಿರುವುದರಿಂದ ಪೌರಾಡಳಿತ ನಿರ್ದೇಶನಾಲಯದ ನೌಕರರಿಗೆ ಬಹಳಷ್ಟು ತೊಂದರೆ ಉಂಟಾಗುತ್ತಿದೆ ಎಂದು ಪೌರಾಡಳಿತ ನಿರ್ದೇಶಕರು ತಿಳಿಸಿದ್ದರ ಮೇರೆಗೆ ಪೌರಸೇವಾ ಮತ್ತು ಪಾಲಿಕೆಯ ವೃಂದ ಮತ್ತು ನೇಮಕಾತಿ ನಿಯಮಾವಳಿಗಳಂತೆ ನೌಕರರ ಹುದ್ದೆಗಳ ವೇತನ ಶ್ರೇಣಿಗಳು ವಿಬಿನ್ನವಾಗಿರುವುದರಿಂದ, ನೌಕರರನ್ನು ವಿಲೀನಗೊಳಿಸುವಾಗ ಹುದ್ದೆಯ ಮೂಲ ವೇತನ ಶ್ರೇಣಿಯನ್ನು ಗಮನದಲ್ಲಿಟ್ಟುಕೊಂಡು ವಿಲೀನಗೊಳಿಸಬೇಕೆಂದು ಸಭೆಯಲ್ಲಿ ನಿರ್ಣಯಿಸಲಾಯಿತು. ಮುಂದುವರಿದು, 21-02-2009ರೊಳಗಾಗಿ ಎಲ್ಲಾ ನೌಕರರ ವಿಲೀನದ ಪ್ರಸ್ತಾವನೆಯನ್ನು ಬಿ.ಬಿ.ಎಂ.ಪಿ ಮತ್ತು ಪೌರಾಡಳಿತ ನಿರ್ದೇಶನಾಲಯವು ಪ್ರತ್ಯೇಕವಾಗಿ ತಯಾರಿಸಿ ಸಲ್ಲಿಸಲು ಸೂಚಿಸಿ ಸದರಿ ಪ್ರಸ್ತಾವನೆಗಳ ಪ್ರತಿಯನ್ನು ಆರ್ಥಿಕ ಮತ್ತು ಸಿಬ್ಬಂದಿ ಮತ್ತು ಆಡಳಿತ ಸುಧಾರಣೆ ಇಲಾಖೆಗೆ ಕಳುಹಿಸಿ, ತದನಂತರ ದಿನಾಂಕ 28-02-2009ರಂದು ಸಭೆ ಕರೆದು ವಿಲೀನತೆ ಪ್ರಕ್ರಿಯೆಯನ್ನು ಸಂಪೂರ್ಣಗೊಳಿಸಲು ತೀರ್ಮಾನಿಸಲಾಯಿತು.

9) ಮೇಲೆ (9)ರಲ್ಲಿ ಓದಲಾದ ದಿನಾಂಕ 18-02-2009ರ ಪತ್ರದಲ್ಲಿ ಬಿ.ಬಿ.ಎಂ.ಪಿ. ಆಯುಕ್ತರು ಪೌರಸೇವಾ ವೃಂದದ ನೌಕರರುಗಳನ್ನು ಪಾಲಿಕೆಯಲ್ಲಿ ವಿಲೀನಗೊಳಿಸುವ ಬಗ್ಗೆ ಎಲ್ಲಾ ವಲಯಗಳಿಂದ ನೌಕರರುಗಳ ಬಗ್ಗೆ ಮಾಹಿತಿಯನ್ನು ಪಡೆದು, ನೌಕರರ ನೇಮಕಾತಿ ಆದೇಶ ಹಾಗೂ ಅವರುಗಳು ಪಡೆಯುತ್ತಿರುವ ವೇತನ ಮತ್ತು ಇನ್ನಿತರೆ ದಾಖಲೆಗಳನ್ನು ಕೂಲಂಕಷವಾಗಿ ಪರಿಶೀಲಿಸಿ, ನಗರ ಪಾಲಿಕೆಯ ವೃಂದ ಮತ್ತು ನೇಮಕಾತಿ ನಿಯಮಾವಳಿಗಳಿಗೆ ಅನುಗುಣವಾಗಿ ಮತ್ತು ಪಡೆಯುತ್ತಿರುವ ವೇತನ ಶ್ರೇಣಿ ಆಧಾರದ ಮೇಲೆ ಸಮಾನ ಹುದ್ದೆಗೆ ಎದುರಾಗಿ ವಿಲೀನಗೊಳಿಸುವ ಬಗ್ಗೆ ಪರಿಶೀಲಿಸಿ ಕ್ರಮ ವಹಿಸಬೇಕಾಗಿರುವುದರಿಂದ ಕಾಲಾವಕಾಶವು ಅಗತ್ಯವಿರುವುದರಿಂದ 2009ರ ಮಾರ್ಚ್ ಅಂತ್ಯದವರೆಗೆ ಕಾಲಾವಕಾಶವನ್ನು ನೀಡುವಂತೆ ಕೋರಿದ್ದರು.

10) ಈ ಮಧ್ಯೆ, ಪೌರಾಡಳಿತ ಆಯುಕ್ತರು ಮೇಲೆ (10) ರಲ್ಲಿ ಓದಲಾದ ದಿನಾಂಕ 08-04-2009ರ ಪತ್ರದಲ್ಲಿ ಪೌರಸೇವಾ ವೃಂದದ ಬಿ, ಸಿ ಮತ್ತು ಡಿ ವರ್ಗಕ್ಕೆ ಸೇರಿದ ಒಟ್ಟು 290 ಖಾಯಂ ನೌಕರರುಗಳ ಪಟ್ಟಿಯನ್ನು ಕಳುಹಿಸಿ, ಪಾಲಿಕೆಯ ಸೇವೆಯಲ್ಲಿ ವಿಲೀನ ಹೊಂದಲಿಚ್ಚಿಸಿರುವ ಪೌರ ಸೇವಾ ನೌಕರರ ಸೇವಾ ಜೇಷ್ಟತೆಯನ್ನು ವಿಲೀನ ಹೊಂದುವ ನೌಕರರು ಕರ್ತವ್ಯ ನಿರ್ವಹಿಸುತ್ತಿರುವ ಹುದ್ದೆಗಳಲ್ಲಿ ಪದಾರ್ಪಣೆ ಮಾಡಿದ ದಿನಾಂಕಕ್ಕೆ ಅನ್ವಯವಾಗುವಂತೆ ನಿಗದಿಪಡಿಸಿ ಆದೇಶ ಹೊರಡಿಸಲು ನೌಕರರ ಮಾಹಿತಿಯನ್ನು ಜೇಷ್ಟತೆಯನುಸಾರ ತಯಾರಿಸಿ ಸರ್ಕಾರಕ್ಕೆ ಕಳುಹಿಸಿಕೊಟ್ಟಿರುತ್ತಾರೆ.

11) ಮೇಲೆ (11)ರಲ್ಲಿ ಓದಲಾದ ದಿನಾಂಕ 30.07.2009ರ ಸರ್ಕಾರದ ಪತ್ರದಲ್ಲಿ ಕೆಲವೊಂದು ಹುದ್ದೆಗಳ ಬಗ್ಗೆ ಸ್ಪಷ್ಟೀಕರಣ ನೀಡುವಂತೆ ಮತ್ತು ವಿಲೀನಾತಿಗೊಳಿಸಲು ಉದ್ದೇಶಿಸಿರುವ ನೌಕರರುಗಳ ಸೇವಾ ಜೇಷ್ಟತೆಗೆ ಸಂಬಂದಿಸಿದಂತೆ ನೌಕರರುಗಳು ಸೇವೆಗೆ ಸೇರಿದ ದಿನಾಂಕ, ಅರ್ಹತಾ ದಿನಾಂಕ ಜೇಷ್ಟತೆಗಳ ಬಗ್ಗೆ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯೊಂದಿಗೆ ಸಮಾಲೋಚಿಸಿ ಒಂದು ಸಮಾನ ನಿಲುವನ್ನು ತೆಗೆದುಕೊಂಡು ಸರ್ಕಾರಕ್ಕೆ ವರದಿಯನ್ನು ಸಲ್ಲಿಸುವಂತೆ ಪೌರಾಡಳಿತ ಆಯುಕ್ತರಿಗೆ ತಿಳಿಸಲಾಗಿತ್ತು ಮತ್ತು ಮೇಲೆ (12)ರಲ್ಲಿ ಓದಲಾದ ಸರ್ಕಾರದ ಪತ್ರದಲ್ಲಿ, ಪೌರಾಡಳಿತ ಆಯುಕ್ತರು ಸಲ್ಲಿಸಿದ್ದ 290 ಮಂದಿ ನೌಕರರುಗಳ ಪಟ್ಟಿಯನ್ನು ಪರಿಶೀಲಿಸಿ, ನೌಕರರ ಸೇವಾ ಜೇಷ್ಟತೆ, ಅರ್ಹತಾ ದಿನಾಂಕ ನಿಗದಿಪಡಿಸುವುದು, ಸಮಾನಾಂತರ ಹುದ್ದೆಯೂ ಸೇರಿದಂತೆ ಉದ್ದೇಶಿತ ವಿಲೀನಾತಿಯ ಬಗ್ಗೆ ಒಂದು ಸ್ಪಷ್ಟ ಅಬಿಪ್ರಾಯವನ್ನು 15 ದಿನದೊಳಗೆ ತಿಳಿಸುವಂತೆ, ತಪ್ಪಿದಲ್ಲಿ ಈ ಬಗ್ಗೆ ಪಾಲಿಕೆಯ ಒಪ್ಪಿಗೆ ಇದೆ ಎಂದು ಭಾವಿಸಿ ಸರ್ಕಾರವು ಕಾರ್ಯಕಾರಿ ಆದೇಶವನ್ನು ಹೊರಡಿಸಲು ಕ್ರಮ ಜರುಗಿಸುತ್ತದೆಯೆಂದೂ ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯ ಆಯುಕ್ತರಿಗೆ ತಿಳಿಸಲಾಗಿತ್ತು. ಆದರೆ, ಈ ಬಗ್ಗೆ ಪೌರಾಡಳಿತ ಆಯುಕ್ತರಿಂದಾಗಲೀ ಅಥವಾ ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯ ಆಯುಕ್ತರಿಂದಾಗಲೀ ಇದುವರೆಗೂ ಯಾವುದೇ ಉತ್ತರ ಬಂದಿರುವುದಿಲ್ಲ.

12) ಈ ಮಧ್ಯೆ, ಮೇಲೆ 13, 14, 16 ಮತ್ತು 18 ರಲ್ಲಿ ತಿಳಿಸಿರುವ ಮನವಿಗಳಲ್ಲಿ ಕರ್ನಾಟಕ ರಾಜ್ಯ ಪೌರ ಸೇವಾ ನೌಕರರ ಸಂಘ ಹಾಗೂ ಇತರೆ ಪೌರ ಸೇವಾ ನೌಕರರುಗಳು ಸರ್ಕಾರಕ್ಕೆ ಮನವಿಗಳನ್ನು ಸಲ್ಲಿಸಿ 7 ನಗರ ಸಭೆ ಮತ್ತು 1 ಪುರಸಭೆಯನ್ನು ದಿನಾಂಕ 16-01-2007ರಂದೇ ಬೆಂಗಳೂರು ಮಹಾನಗರ186 ಪಾಲಿಕೆಗೆ ಸೇರಿಸಿ, ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯನ್ನಾಗಿ ರಚಿಸಿದ್ದು, ನಿಯಮಗಳ ಪ್ರಕಾರ ಸದರಿ ದಿನಾಂಕದಂದೇ ನಗರಸಭೆ/ಪುರಸಭೆಯಲ್ಲಿ ಕೆಲಸ ನಿರ್ವಹಿಸುತ್ತಿದ್ದ ನೌಕರರುಗಳು ಪಾಲಿಕೆಯ ನೌಕರರಾಗುತ್ತಾರೆ. ಆದರೆ, ನೌಕರರನ್ನು ಪಾಲಿಕೆಯ ಸೇವೆಯಲ್ಲಿ ವಿಲೀನಗೊಳಿಸದೇ ಸರ್ಕಾರವು ಆದೇಶವನ್ನು ಹೊರಡಿಸದೇ ಇರುವುದರಿಂದ, ಪಾಲಿಕೆಯಲ್ಲಿ ತಮಗಿಂತ ಕಿರಿಯರಿಗೆ ಮುಂಬಡ್ತಿಯನ್ನು ನೀಡುತ್ತಿದ್ದು, ಇದರಿಂದ ತಮಗೆ ತೊಂದರೆಯಾಗುತ್ತಿದೆ ಎಂದು ತಿಳಿಸುತ್ತಾ, ತಮ್ಮಗಳ ಸೇವೆಯನ್ನು ಪಾಲಿಕೆಯಲ್ಲಿ ಕೂಡಲೇ ವಿಲೀನಗೊಳಿಸಿ, ಜೇಷ್ಟತೆಯನ್ನು ಸಹ ನೀಡುವಂತೆ ಕೋರಿರುತ್ತಾರೆ.

13) ಬೃಹತ್ ಬೆಂಗಳುರು ಮಹಾನಗರ ಪಾಲಿಕೆಯ ನೌಕರರ ಸಂಘದವರು ಮೇಲೆ (15) ಮತ್ತು (17)ರನ್ವಯ ಸಲ್ಲಿಸಿರುವ ಮನವಿಗಳಲ್ಲಿ ಪೌರಸೇವಾ ವೃಂದದ ಹುದ್ದೆಗಳು ಮತ್ತು ಪಾಲಿಕೆಯ ಹುದ್ದೆಗಳಿಗೂ ವ್ಯತ್ಯಾಸ ಇರುವುದರಿಂದ, ನೌಕರರುಗಳನ್ನು ಪಾಲಿಕೆಯ ಸೇವೆಯಲ್ಲಿ ವಿಲೀನಗೊಳಿಸಿದಲ್ಲಿ ಪಾಲಿಕೆಯ ನೌಕರರುಗಳ ಮುಂಬಡ್ತಿಗೆ ತೊಂದರೆಯಾಗುತ್ತದೆಯೆಂದೂ, ಆದ್ದರಿಂದ, ಪೌರಾಡಳಿತ ಇಲಾಖೆಯ ನೌಕರರುಗಳನ್ನು ಪಾಲಿಕೆಯಲ್ಲಿ ವಿಲೀನಗೊಳಿಸುವಾಗ ಆಯಾ ವೃಂದಗಳಲ್ಲಿ ಕೊನೆಯವರಾಗಿ ಪರಿಗಣಿಸಿ, ಪಾಲಿಕೆಯ ನೌಕರರ ಸೇವಾ ಜೇಷ್ಟತೆ ಮತ್ತು ಬಡ್ತಿಗೆ ಯಾವುದೇ ಧಕ್ಕೆ ಬಾರದಂತೆ ಕ್ರಮ ತೆಗೆದುಕೊಳ್ಳಬೇಕೆಂದು ಕೋರಿರುತ್ತಾರೆ.

14) ಮೇಲೆ (19)ರಲ್ಲಿ ಓದಲಾದಂತೆ ದಿನಾಂಕ 31-10-2009ರಂದು ನಗರಾಬಿವೃದ್ಧಿ ಇಲಾಖೆಯ ಪ್ರಧಾನ ಕಾರ್ಯದರ್ಶಿಯವರ ಅಧ್ಯಕ್ಷತೆಯಲ್ಲಿ ನಡೆದ ಸಭೆಯಲ್ಲಿ ಪೌರಸೇವಾ ನೌಕರರ ವಿಲೀನಾತಿಯ ಪ್ರಸ್ತಾವನೆಯನ್ನು ಅತಿ ತುರ್ತಾಗಿ ಕೈಗೊಂಡು 30 ದಿನದೊಳಗಾಗಿ ಕರಡು ಜೇಷ್ಠತಾ ಪಟ್ಟಿಗಳನ್ನು ಪ್ರಕಟಿಸುವಂತೆ ಹಾಗೂ ದಿನಾಂಕ 16-01-2007ರಿಂದ ಅಂದರೆ 07 ನಗರಸಭೆಗಳು ಹಾಗೂ 01 ಪುರಸಭೆಯು ವಿಲೀನಗೊಂಡ ನಂತರ ನೀಡಿರುವ ಮುಂಬಡ್ತಿಗಳನ್ನು ವಾಪಸ್ಸು ಪಡೆಯುವಂತೆಯೂ ಹಾಗೂ ವಿಲೀನಾತಿ ಪ್ರಕ್ರಿಯೆಯೂ ಪೂರ್ಣಗೊಳ್ಳುವವರೆಗೆ ಯಾವುದೇ ಮುಂಬಡ್ತಿಯನ್ನು ನೀಡಬಾರದೆಂದು ಪಾಲಿಕೆಗೆ ಸೂಚಿಸಲು ನಿರ್ಧರಿಸಲಾಗಿತ್ತು.

15) ಈ ಮಧ್ಯೆ, ಪೌರಾಡಳಿತ ಸೇವೆಯ ನೌಕರರು ತಮ್ಮನ್ನು ಪಾಲಿಕೆಯ ಸೇವೆಯಲ್ಲಿ ಇದುವರೆಗೂ ವಿಲೀನಗೊಳಿಸದೇ, ಪಾಲಿಕೆಯ ನೌಕರರುಗಳಿಗೆ ಬಡ್ತಿ ನೀಡುತ್ತಿದ್ದು, ಇದರಿಂದ ತಮಗೆ ಅನ್ಯಾಯವಾಗುತ್ತಿರುವುದರಿಂದ ತಮ್ಮ ಸೇವೆಯನ್ನು ಬಿ.ಬಿ.ಎಂ.ಪಿ.ಯಲ್ಲಿ ವಿಲೀನಗೊಳಿಸಲು ಸಂಬಂಧಪಟ್ಟವರಿಗೆ ನಿರ್ದೇಶನ ನೀಡುವಂತೆ ಕೋರಿ ಕರ್ನಾಟಕ ಉಚ್ಛ ನ್ಯಾಯಾಲಯದಲ್ಲಿ ರಿಟ್ ಅರ್ಜಿ ಸಂಖ್ಯೆ: 8523/2007 ಮತ್ತಿತರೆ ಅರ್ಜಿಗಳನ್ನು ಸಲ್ಲಿಸಿದ್ದರು. ಕರ್ನಾಟಕ ಉಚ್ಛ ನ್ಯಾಯಾಲಯವು ಮೇಲೆ (21)ರಲ್ಲಿ ಓದಲಾದ ದಿನಾಂಕ 17-08-2010ರ ಆದೇಶದಲ್ಲಿ ದಿನಾಂಕ 08-09-2008, 30-01-2009 ಮತ್ತು 31-10-2009ರ ಸಭೆಯ ನಡವಳಿಗಳನ್ನು ರದ್ದುಪಡಿಸುತ್ತಾ, State of Maharashtra V/s Chandrakant Anant Kulkarni reported in 1981 (4) SCC 130 and as extracted in S.P.Shivprasad Pipal Vs. Union of India & Others ಪ್ರಕರಣದಲ್ಲಿ ನೀಡಿರುವ ತೀರ್ಪಿನಂತೆ ಪೌರಸೇವಾ ನೌಕರರುಗಳನ್ನು ಪಾಲಿಕೆಯ ಸೇವೆಯಲ್ಲಿ ವಿಲೀನಗೊಳಿಸಲು ಮತ್ತು ಪಾಲಿಕೆಯ ವೃಂದ ಮತ್ತು ನೇಮಕಾತಿ ನಿಯಮಗಳಲ್ಲಿ ಹುದ್ದೆಗಳು ಇಲ್ಲದಿದಲ್ಲಿ, ಈ ಕೆಳಕಂಡ ಅಂಶಗಳನ್ನು ಕಡ್ಡಾಯವಾಗಿ ಪರಿಗಣಿಸಿ ಪೌರಸೇವಾ ವೃಂದ ಮತ್ತು ಇತರೆ ನಗರಸ್ಥಳೀಯ ಸಂಸ್ಥೆಗಳ ನೌಕರರ ವಿಲೀನಾತಿ ಪ್ರಕ್ರಿಯೆಯನ್ನು 6 ತಿಂಗಳೊಳಗೆ ಪೂರ್ಣಗೊಳಿಸುವಂತೆ ನಿರ್ದೇಶನ ನೀಡಿದೆ.

(1) Nature and duties of a post;

(2) Powers exercised by the officers holding a post, the extent of territorial or other charge held or responsibilities discharged;

(3) The minimum qualification, if any, prescribed for recruitment to the post and;

(4) The salary of the post.

16) ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆ ಆಯುಕ್ತರು ಮೇಲೆ (21)ರಲ್ಲಿ ಓದಲಾದ ದಿನಾಂಕ 25-10-2010ರ ಪತ್ರದಲ್ಲಿ ಉಚ್ಛ ನ್ಯಾಯಾಲಯದ ಮೇಲ್ಕಂಡ ಆದೇಶದಂತೆ ಪಾಲಿಕೆಯಲ್ಲಿ ವಿಲೀನವಾಗಿರುವ 7 ನಗರಸಭೆ ಮತ್ತು 1 ಪುರಸಭೆಯ ವಿವಿಧ ವೃಂದಗಳ ಖಾಯಂ ಪೌರಸೇವಾ ಅದಿಕಾರಿಗಳು ಮತ್ತು ನೌಕರರುಗಳನ್ನು ಪಾಲಿಕೆಯ ಸೇವೆಯಲ್ಲಿ ವಿಲೀನಗೊಳಿಸಲು ಸರ್ಕಾರವನ್ನು ಕೋರಿರುತ್ತಾರೆ.

17) ಕರ್ನಾಟಕ ರಾಜ್ಯ ಪೌರ ನೌಕರರ ಸಂಘದವರು ಮೇಲೆ (22)ರಲ್ಲಿ ಓದಲಾದ ದಿನಾಂಕ 20-12-2010ರ ಮನವಿಯಲ್ಲಿ ಸಮುದಾಯ ಸಂಘಟಕ ವೇತನ ಶ್ರೇಣಿ ರೂ.5,800-10,800 ಮತ್ತು ಸಮುದಾಯ ಸಂಘಟನಾದಿಕಾರಿಗಳ ವೇತನ ಶ್ರೇಣಿ ರೂ.7,275-13,350 ಆಗಿತ್ತು, ಸದರಿ ನೌಕರರ ವೇತನ ಶ್ರೇಣಿಯು 5ನೇ ರಾಜ್ಯ ವೇತನ ಆಯೋಗವು ಮಾಡಿರುವ ಶಿಫಾರಸ್ಸುಗಳನ್ವಯ ಸರ್ಕಾರಿ ಆದೇಶ ಸಂಖ್ಯೆ: ಎಫ್‌ಡಿ 20 ಎಸ್ಆರ್‌ಪಿ 2010, ದಿನಾಂಕ 03-06-2010ರಂತೆ ಸಮುದಾಯ ಸಂಘಟಕರಿಗೆ ರೂ.7,275-13,350 ಮತ್ತು ಸಮುದಾಯ ಸಂಘಟನಾದಿಕಾರಿಗಳಿಗೆ ರೂ.10,800-20,025 ಪರಿಷ್ಕೃತ ವೇತನ ಶ್ರೇಣಿಗಳನ್ನು ನಿಗದಿಪಡಿಸಿ ಆದೇಶಿಸಲಾಗಿದೆ. ಈ ಸಂಬಂಧ ಸರ್ಕಾರಿ ಆದೇಶ ಸಂಖ್ಯೆ: ನಅಇ 174 ಇಎಂಸಿ 2010, ದಿನಾಂಕ 26-07-2010ರಂತೆ ಪರಿಷ್ಕೃತ ವೇತನ ಶ್ರೇಣಿಯನ್ನು ಕರ್ನಾಟಕ ನಾಗರಿಕ ಸೇವಾ ನಿಯಮ 43ರಂತೆ ನಿಗದಿಪಡಿಸಲು ಮಂಜೂರು ಮಾಡಿದೆ. ಈ ಹಿನ್ನೆಲೆಯಲ್ಲಿ ಪಾಲಿಕೆಗೆ ವಿಲೀನಾತಿಗೊಳಿಸುವ ಸಂದರ್ಭದಲ್ಲಿ ಸಮುದಾಯ ಸಂಘಟಕರನ್ನು ಪಾಲಿಕೆಯು ಸಮನಾಂತರ ಹುದ್ದೆಗಳಾದ ಪ್ರಥಮ ದರ್ಜೆ ಕಂದಾಯ ನಿರೀಕ್ಷಕರ ಹುದ್ದೆಗಳಿಗೆ ಹಾಗೂ ಸಮುದಾಯ ಸಂಘಟನಾದಿಕಾರಿಗಳನ್ನು ಅಸೆಸರ್ ಹುದ್ದೆಗಳಿಗೆ ವಿಲೀನಗೊಳಿಸಿ ಆದೇಶ ಹೊರಡಿಸುವಂತೆ ಕೋರಿರುತ್ತಾರೆ.

18) ವಿಷಯದ ಬಗ್ಗೆ ಎಲ್ಲಾ ಅಂಶಗಳನ್ನು ಕೂಲಂಕಷವಾಗಿ ಪರಿಶೀಲಿಸಿ, ಸರ್ಕಾರವು ಈ ಕೆಳಕಂಡಂತೆ ಆದೇಶಿಸಿದೆ.

ಸರ್ಕಾರದ ಆದೇಶ ಸಂಖ್ಯೆ. ನಅಇ 341 ಎಂಎನ್‌ವೈ 2007, ಬೆಂಗಳೂರು, ದಿನಾಂಕ: 10-01-2011

19) ಪ್ರಸ್ತಾವನೆಯಲ್ಲಿ ವಿವರಿಸಿರುವ ಕಾರಣಗಳ ಹಿನ್ನೆಲೆಯಲ್ಲಿ, ಬೆಂಗಳೂರು ನಗರದ ಸುತ್ತಮುತ್ತಲಿನ 7 ನಗರ ಸಭೆಗಳು, 1 ಪುರಸಭೆ ಮತ್ತು 110 ಗ್ರಾಮಗಳನ್ನು ದಿನಾಂಕ 16-01-2007ರಂದು ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಗೆ ವಿಲೀನಗೊಳಿಸಿ ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯನ್ನಾಗಿ ರಚಿಸಲಾಗಿರುವುದರಿಂದ ಕರ್ನಾಟಕ ಮುನಿಸಿಪಲ್ ಕಾಯ್ದೆ, 1976ರ ಕಲಂ-500 ರಿಂದ 503 ರನ್ವಯ ನಗರಸಭೆಗಳು ಮತ್ತು ಪುರಸಭೆಗಳಲ್ಲಿ ಕಾರ್ಯ ನಿರ್ವಹಿಸುತ್ತಿದ್ದ ಎಲ್ಲಾ ನೌಕರರುಗಳು ಸ್ವಯಂಚಾಲಿತವಾಗಿ ವಿಲೀನಗೊಳಿಸಲಾದ ದೊಡ್ಡ ನಗರ ಸ್ಥಳೀಯ ಸಂಸ್ಥೆ ಅಂದರೆ ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಗೆ ಸೇರಿದವರಾಗಿರುತ್ತಾರೆ. ಆದ್ದರಿಂದ, ಪೌರಾಡಳಿತ ಆಯುಕ್ತರು ಸಲ್ಲಿಸಿರುವ ಈ ಆದೇಶದ ಅನುಬಂಧದಲ್ಲಿ ನಮೂದಿಸಿರುವ ಒಟ್ಟು 289 ಮಂದಿ ವಿವಿಧ187 ವೃಂದದ ಖಾಯಂ ನೌಕರರುಗಳನ್ನು ಮಾತ್ರ ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆಯ ಸೇವೆಯಲ್ಲಿ ದಿನಾಂಕ 16-01-2007ರಿಂದಲೇ ಜಾರಿಗೆ ಬರುವಂತೆ ಈ ಕೆಳಕಂಡ ಷರತ್ತುಗಳಿಗೊಳಪಟ್ಟು ವಿಲೀನಗೊಳಿಸಿ ಆದೇಶಿಸಿದೆ.

(1) ವಿಲೀನಗೊಳಿಸಲಾದ ನೌಕರರುಗಳನ್ನು ಅವರು ಹೊಂದಿರುವ ಹುದ್ದೆಗೆ ನೇಮಿಸುವುದು. ಒಂದು ವೇಳೆ ಬಿ.ಬಿ.ಎಂ.ಪಿ.ಯ ವೃಂದ ಮತ್ತು ನೇಮಕಾತಿ ನಿಯಮಗಳಲ್ಲಿ ಹುದ್ದೆಗಳು ಲಭ್ಯವಿಲ್ಲದಿದ್ದಲ್ಲಿ, ಅಂತಹವರನ್ನು ತತ್ಸಮಾನ ಹುದ್ದೆಗೆ ನೇಮಿಸುವುದು; (2) ವಿಲೀನಗೊಳಿಸುವ ಪ್ರಕ್ರಿಯೆಯನ್ನು ಮಾನ್ಯ ಉಚ್ಛ ನ್ಯಾಯಾಲಯವು ರಿಟ್ ಅರ್ಜಿ ಸಂಖ್ಯೆ: 8523/2007 ಮತ್ತಿತರೆ ಪ್ರಕರಣಗಳಲ್ಲಿ ನೀಡಿರುವ ಆದೇಶದಂತೆ (i) ಹುದ್ದೆಯ ಸ್ವರೂಪ ಮತ್ತು ಕರ್ತವ್ಯಗಳು; (ii) ಹುದ್ದೆಯನ್ನು ಹೊಂದಿರುವ ಅದಿಕಾರಿಯು ಚಲಾಯಿಸುವ ಅದಿಕಾರಗಳು, ಅವರ ಅದಿಕಾರ ವ್ಯಾಪ್ತಿಯ ಪ್ರದೇಶ ಅಥವಾ ಹೊಂದಿರುವ ಇತರೆ ಪ್ರಭಾರ ಅಥವಾ ನಿರ್ವಹಿಸುವ ಜವಾಬ್ದಾರಿಗಳು; (iii) ಹುದ್ದೆಯ ನೇಮಕಾತಿಗೆ ನಿರ್ದಿಷ್ಟಪಡಿಸಲಾದ ಕನಿಷ್ಟ ವಿದ್ಯಾರ್ಹತೆ, ಯಾವುದಾದರೂ ಇದ್ದಲ್ಲಿ; ಮತ್ತು (iv) ಹುದ್ದೆಯ ವೇತನ; ಈ ಅಂಶಗಳನ್ನು ಕಡ್ಡಾಯವಾಗಿ ಪರಿಗಣಿಸುವುದು;

(3) ವಿಲೀನಾತಿಯು ಸಾರ್ವಜನಿಕ ಹಿತದೃಷ್ಟಿಯಿಂದ ಕೂಡಿರುವುದರಿಂದ ಸದರಿ ಅದಿಕಾರಿ/ನೌಕರರುಗಳ ಜೇಷ್ಠತೆಯನ್ನು ಕರ್ನಾಟಕ ಸರ್ಕಾರಿ ನೌಕರರ (ಜ್ಯೇಷ್ಠತಾ) ನಿಯಮಗಳು, 1957ರ ನಿಯಮ-6ರನ್ವಯ ನಿಗದಿಪಡಿಸತಕ್ಕದ್ದು.

(4) ವಿಲೀನಗೊಳಿಸಲಾದ ಪ್ರತಿಯೊಬ್ಬ ಅದಿಕಾರಿ/ನೌಕರರ ಹೆಸರು, ಹುಟ್ಟಿದ ದಿನಾಂಕ ಮತ್ತು ಪ್ರಸ್ತುತ ಹುದ್ದೆಗೆ ಪಾದಾರ್ಪಣೆ ಮಾಡಿದ ದಿನಾಂಕವನ್ನು ಅವರುಗಳ ಸೇವಾ ಪುಸ್ತಕದೊಂದಿಗೆ ಮತ್ತೊಮ್ಮೆ ತಾಳೆ ಮಾಡಿ ದೃಡೀಕರಿಸತಕ್ಕದ್ದು.

ಕರ್ನಾಟಕ ರಾಜ್ಯಪಾಲರ ಆಜ್ಞಾನುಸಾರ ಮತ್ತು ಅವರ ಹೆಸರಿನಲ್ಲಿ,

ಎಸ್. ರೇಣುಕಾರಾಧ್ಯ ಸರ್ಕಾರದ ಅದೀನ ಕಾರ್ಯದರ್ಶಿ ನಗರಾಬಿವೃದ್ಧಿ ಇಲಾಖೆ