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772

KARNATAKA MEAT AND POULTRY MARKETING CORPORATION LTD.,

(IN LIQUIDATION)

No: 7, Victoria Road, Bangalore 560047

RESOLUTION OF VOLUNTARY WINDING UP UNDER SECTION 485 (1)

In the matter of Companies Act, 1956

And

KARNATAKA MEAT AND POULTRY MARKETING CORPORATION LTD., registered on 30^th January 1974

At the Extra Ordinary General Meeting of the above named Company, held at No. 7, Victoria Road, Bangalore 560047 on

11^th February 2011, the following Special Resolution was passed:

“Resolved that pursuant to Section 484 (1) (b) of the Companies Act and the Order of the Government of

Karnataka vide No. DDPER 92 ARU 2004 dated 01-07-2005 within the meaning of Article 23 (5) of the Articles of

Association, the Company be wound up voluntarily on and from 15^th February 2011”

Dated: 15^th February 2011

LIQUIDATOR

Karnataka Meat and Poultry Marketing

Corporation Ltd., (In Liquidation)

# 7, Victoria Road, Bangalore-560 047

KARNATAKA MEAT AND POULTRY MARKETING CORPORATION LTD

(IN LIQUIDATION)

No: 7, Victoria Road, Bangalore 560047

FORM NO. 151

(See Rule 315)

COMPANIES ACT, 1956

MEMBERS’ VOLUNTARY WINDING UP

Notice by Liquidator of his appointment in Official Gazette

Under Section 516 and Rule 315

Date of Incorporation of the Company: 30^th January 1974

Name of the Company:

Karnataka Meat and Poultry Marketing Corporation Ltd.,

Nature of Business:

Running of slaughterhouses

Address of Registered Office: No.7, Victoria Road, Bangalore 560047

Name and Address of Liquidator:

Dr. Sayeed Ahmed, No.346, Ground Floor, 12^th Cross, 2nd Block, R.T. Nagar,

Bangalore 560032

Date of appointment:

15-02-2011

By whom appointed:

Members.

Dated: 15^th February 2011

PD-18

LIQUIDATOR

Karnataka Meat and Poultry Marketing

Corporation Ltd., (In Liquidation)

# 7, Victoria Road, Bangalore-560 047

GOVERNMENT OF KARNATAKA

Department of Commercial Taxes

Office of the Commissioner of Commercial Taxes in Karnataka, V.T.K.,Gandhinagar, Bangalore-9,

No.CLR.CR.163/10-11, Dated 20^th January, 2011.

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES

Present : Pradeep Singh Kharola, IAS, Commissioner of Commercial Taxes.

1. In the matter of clarification of even number dated 22-11-2010 issued to Sri. Y. Durgappa. Proprietor, Vithal Metal

Stores, Honnali.

2. In the matter of the application dated nil filed on 30-11-2010 by the applicant.

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Sri. Y.Durgappa, Proprietor of Vithal Metal Stores, Honnali (‘the applicant’ for short), had filed an application dated 27-09-

2010 under section 59(4) of the Karnataka Value Added Tax Act, 2003 (‘the Act’ for short), seeking clarification of rate of tax

applicable on the following goods:-

“Stainless utensils used for storage of cooking materials and allied goods, steel plates, steel basin, steel

dinner plates, steel or aluminium bowl, steel cups, milk pot, steel sauce pan, kadhi pan, steel tiffin box, steel

water jugs, steel casserole hot box, steel tea pot, steel vegetable serving dishes, steel masala dabba”.

2. After examination of the said application the following clarification was issued on 22-11-2010 in respect of the

various commodities listed by the applicant :-

Sl.No.

Goods

Rate of tax/Section

Stainless steel dabbas used for storage of

cooking materials and allied goods

13.5% under Section 4(1)(b) of the KVAT Act,2003.

Stainless steel plates

13.5% under Section 4(1)(b) of the KVAT Act,2003.

Stainless steel basins

13.5% under Section 4(1)(b) of the KVAT Act,2003.

Stainless steel dinner plates

13.5% under Section 4(1)(b) of the KVAT Act,2003.

Stainless steel or aluminum bowl

13.5% under Section 4(1)(b) of the KVAT Act,2003.

Stainless steel cups

13.5% under Section 4(1)(b) of the KVAT Act,2003.

Stainless steel milk pots

13.5% under Section 4(1)(b) of the KVAT Act,2003.

Stainless steel tiffin box

13.5% under Section 4(1)(b) of the KVAT Act,2003.

Stainless steel water jugs

13.5% under Section 4(1)(b) of the KVAT Act,2003.

10.

Stainless steel casserole hot box

13.5% under Section 4(1)(b) of the KVAT Act,2003.

11.

Stainless steel pot

13.5% under Section 4(1)(b) of the KVAT Act,2003.

12.

Stainless steel vegetable serving dishes

13.5% under Section 4(1)(b) of the KVAT Act,2003.

13.

Stainless steel masala dabba

13.5% under Section 4(1)(b) of the KVAT Act,2003.

14.

Stainless steel sauce pan

5% under entry 5 of the Third Schedule to the KVAT

Act,2003

15.

Kadhi pan

5% under entry 5 of the Third Schedule to the KVAT

Act,2003

3. Not having received the above clarification sent by post to him the applicant has filed an application before this authority

on 30-11-2010 requesting for a personal hearing in respect of his application dated 27-9-2010 seeking clarification of rate of tax.

Though clarification had already been issued in the matter on 22-11-2010 an opportunity of hearing was provided to the applicant

on 24-12-2010. Sri K.J. Kamath, advocate authorised by the applicant, was heard in the matter and the written submissions made

on 24-12-2010 have been taken on record. The contentions of the applicant are summarised as follows:-

(a) The Empowered Committee of State Finance Ministers had decided that, “ ….. under 4% VAT rate category,

there will be largest number of goods (about 270), common for all the states, comprising of items of basic

necessities such as medicine and drugs, all agricultural and industrial inputs, capital goods and declared

goods …..”, as per para 2.19 in the White Paper on State Level Value Added Tax. Hence it was agreed that the

items of basic necessities would be covered under 4% VAT rate. Enclosing a list of relevant entries under

various State VAT laws the applicant has pointed out that in most of the states , “all utensils other than utensils

made of precious metals”, are covered under 4%/5% VAT rate as stated in the White Paper. Under the CET

Act, 1985 also stainless steel utensils, aluminium utensils and copper utensils are exempt from payment of duty.

(b) In the case of Stovekraft Private Limited Vs State of Karnataka, reported in (2006) 147 STC 329, a Division

Bench of the Hon’ble High Court of Karnataka has categorically held that , “All utensils including pressure

cookers and pans other than utensils made up of precious metals” , would include stainless steel LPG stove,

kerosene wick stove and stainless steel vacuum flask. Hence, the scope of the current entry, “ All utensils used

for cooking food including pressure cookers and pans and cutlery”, cannot be read in a narrow sense to

include therein only the utensils that are used exclusively in cooking food but also to include utensils that may be

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used for cooking as well as for other connected or inter-dependent purposes. In support of the argument for

giving extensive definition to the entry in the statute reliance is placed on the rulings of the Apex Court of India in

the case of Union of India and Others Vs Tata Iron & Steel Co.Ltd. reported in 1977 (1) ELT (J 61)(SC), and in

the case of State of Maharashtra Vs Labour Law Practitioners Association, reported in AIR 1998 SC 1233.

(c)

Most utensils used for cooking have multiple uses and people use the same according to convenience and

circumstances interchangeably both for cooking as well as other activities connected and inextricably linked to

cooking like storing of ingredients or food, preserving food, serving food, consuming food or even heating the

cooked food, etc. without which no cooking can be done or needs to be done and vice versa. It would be

impossible for dealer in trade in utensils to individually examine and determine whether a particular utensil is

used exclusively for cooking food and for no other purpose or predominantly for cooking food and incidentally for

other purpose and vice versa. Thus the true meaning of the scope of the entry has to be understood by applying

the trade parlance and common parlance meaning of the said goods wherein the word ‘utensils’ broadly covers

all the utensils used for cooking as well as for other incidental purposes stated herein and also the intention of the

statute as it appears from the entry and also the intention of the legislators evident from the White Paper

aforesaid.

(d) The present entry which has been expanded specifically pursuant to the judgement of the Hon’ble High Court of

Karnataka in the case of Stovekraft Private Limited to exclude ‘stoves, trays, baskets and other containers,

furniture, instruments, implements, and tools used in kitchen or household and utensils made-up of precious

metals’, has the first part of the entry as, “ All utensils used for cooking food including pressure cookers and pans

and cutlery”, which is wide enough to cover all utensils used for cooking and other incidental purposes like

storing ingredients or food, preserving food, serving food, consuming food or even heating the cooked food. It

excludes only the items specifically listed therein which are mainly in nature not used as kitchen utensils. The

words ‘other containers’ in the exclusion list clearly bring out the intention of law that containers with multiple

use including those intended for use in cooking and other incidental activities like storing, serving, etc. are not

covered by the exclusion in the entry.

(e) In the case of Prashant Milan (P) Ltd., and Another Vs Commissioner of Sales Tax, West Bengal and

Another, reported in (2009) 025 VST 115, the West Bengal Taxation Tribunal has held that stainless steel spoon

used in kitchen and dining table, knife used in kitchen with plastic or wooden handle and spatula used in

kitchen are all taxable under “all utensils” at 4% by considering the common parlance meaning even when such

utensils are used for multiple purposes of cooking and other incidental purposes.

(f)

In the case of Jeewan Lal Ltd. Vs CCE , reported in 42 ELT 144 1989 , the Hon’ble Central Excise Tribunal

(CEGAT) has observed that the meaning of the word ‘utensil’ as per various dictionaries means instruments or

implements for use in cooking and that as per IS (Indian Standards), vessels which are intended for cooking,

eating, drinking, serving, carrying or storing food or preparation alone could be considered as utensils. Hence, as

per dictionary meaning the expression ‘utensils for cooking food’ used in the amended entry means nothing but

the same ‘utensils’ used in the earlier entry and does not in any way narrow the scope of the said entry but for the

specific items excluded therefrom which are not at all used for the purpose of cooking food and other related

incidental purpose as stated herein.

(g) Janatha Bazaar which is a Government of Karnataka enterprise and other dealers like Big Bazaar, Star Bazaar,

Metro Cash & Carry India Pvt. Ltd., etc. dealing in utensils have classified the utensils in question under entry 5

of the Third Schedule to the Act and charged tax at 5% in their tax invoices w.e.f. 1-4-2010. Photocopies of

the tax invoices issued by the aforesaid dealers is enclosed.

(h) In the case of India Oxygen Ltd . Vs State of Karnataka, reported in (1990) 79 STC 351, the Hon’ble High Court

of Karnataka has held that the meaning attributable to words describing goods, transaction in which tax is

attracted, depends on the meaning as understood in common parlance. Enclosing a Compact Disc to show how

utensils are capable of multiple use, it is urged to give wide meaning to the entry of all kinds of utensil used for

cooking food in entry 5 of the Third Schedule to the Act.

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4. All the aforesaid contentions of the applicant are examined and discussed as follows:-

(a) The White Paper refered to by the applicant is a guideline for the states and not a statute by itself. The rates of tax

applicable on various goods is determined by the entries in the Act as amended from time to time. Neither the rates of tax

prevailing in other state enactments nor the exemption from excise duty under the CET Act, 1985 are relevant for interpretation of

the entries in the schedules of the KVAT Act, 2003. Hence, the contention that the White Paper published by the Empowered

Committee of State Finance Ministers is determinative of the rate of tax in Karnataka cannot be accepted.

(b) The entry on which the Hon’ble High Court ruled in the case of Stovekraft Private Limited reported in 147 STC 329 as it

stood upto 31-3-2006 is reproduced here below for ready reference :-

“All utensils including pressure cookers and pans other than utensils made up of precious metals”.

The said entry was substituted as below w.e.f. 1-4-2006:-

“All utensils used for cooking food including pressure cookers and pans and cutlery,

but excluding stoves, trays, baskets and other containers, furniture, instruments,

implements and tools used in kitchen or household and utensils made of precious

metals”

It is clear from an examination of the wordings employed by law in the said two entries that the earlier entry does not

restrict its meaning only to ‘utensil used for cooking food’. It is only in the current entry that law has restricted the scope of

utensils in the Third Schedule to only those used for cooking food. Thus there is a fundamental difference between the two entries

and hence the ruling of the Hon’ble High Court of Karnataka on the earlier entry cannot be applied to the current entry as the

exclusion part of the entry has been widened. The other case laws cited in support of giving an extensive definition to the current

entry are also not applicable in this case . In the case of V.V.S. Sugars Vs Government of A.P. and Others cited as 1999 (47)

Kar.L.J. 162 (SC)(FB), the Apex Court has observed that a taxing statute must be interpreted as it reads, with no additions and

no substrations, on the ground of legislative intendment or otherwise. Hence, the contention that the scope of the entry has to

be enlarged to include utensils that are not expressly included therein cannot be accepted.

(c) It is agreed that trade parlance and common parlance meaning has to be applied in construction of entries in the statute

. Entry 5 of the Third Schedule to the Act substituted w.e.f. 1-4-2006 has both inclusion and exclusion categories of

utensils used for cooking food. It includes pressure cookers and pans and cutlery. There is no dispute about the meaning

of pressure cookers and pans. Cutlery means utensils such as knives, forks and spoons used as tableware. No extended

meaning can be given to the aforesaid items which are specifically included in the category of utensils used for cooking food .

Utensils used for cooking food specifically excluded from the entry are stoves, trays, baskets and other containers, furniture,

instruments, implements and tools used in kitchen or house hold and utensils made of precious metals. In common parlance

dabbas, plates, basins, bowls, cups, milk pots, water jugs, hot boxes, pots and serving dishes made of stainless steel which

are used in kitchen or household cannot be regarded as utensils used in cooking food as they are ordinarily used for serving or

storing food after it is cooked and therefore cannot be included in the entry. The exclusion part of the entry names baskets and

other containers, instruments, implements and tools used in kitchen or household . It is not the usage of the goods for

multiple purposes by the purchaser other than the general purpose for which it is meant that determines the entry in the statute

but the wordings contained in the entry that determine whether a particular commodity falls under an entry of the statute. The

entry seeks to include in its ambit only those utensils that are ordinarily used for cooking food and not those a stray consumer

uses out of necessity or some extra-ordinary reason. If law had intended to include more utensils used in kitchen or household

it could have named any number of specific goods for inclusion in an entry. Without such inclusion statutory authorities

cannot give an extended definition of the goods against the intention of law.

(d) It is true that the present entry has been substituted pursuant to the judgement of the Hon’ble High Court of Karnataka in the

case of Stovekraft Private Limited to exclude stoves, trays, baskets and other containers etc., used in kitchen for purposes

other than cooking food . But what is important in construction of entries is the wordings of the entry to which no additions or

deletions can be made by statutory authorities as observed by the Apex Court in the case of V.V.S. Sugars Vs Government of

A.P. and Others cited as 1999 (47) Kar.L.J. 162 (SC)(FB).

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(e) Since cutlery has been specifically included in the entry, spoon and knives used in kitchen have to be treated as utensils

used for cooking food and there is no dispute about that . However , the Compact Disc furnished by the applicant is examined

and it is found that steel dabbas, plates, cups , dishes, etc. are used by some consumers as utensils in cooking food either

because they suited the nature of food that was being cooked or to cut cost in purchasing utensils that are ordinarily meant for

cooking food.It does not prove that the dealer selling such utensils had sold them as intended for use in cooking food or that

the utensils were ordinarily meant for cooking food . These goods are not covered by the scope of the entry because these

goods are not regarded as utensils used for cooking food in common parlance. Nor does traders treat the said goods as

utensils used in cooking food since the said goods are mainly known and understood as plates, cups, dabbas, water-jug,

tiffin box, basin, milk pots, dishes, etc., with known common usage for serving food or drinks, storage of food, etc. Simply

because water can be boiled in a steel container or idlies can be made in the shape of cups or plates or other dishes by

using utensils that are not ordinarily meant for cooking food, or a plate can be used as a lid to cover a cooking vessel, the

common understanding of the goods that they are not for cooking food does not change. In the case of Mysore Agro Service

Centre Vs State of Karnataka cited as (1993) 90 STC 401 (HC) (DB), the Hon’ble High Court of Karnataka has held that

articles cannot be taxed depending on their user in individual cases. After discussing the rulings of the Apex Court in the

cases of Atul Glass Industries (P) Ltd., Vs Collector of Central Excise (1986) 63 STC 322, and Mukesh Kumar Aggarwal & Co

Vs State of Madhya Pradesh (1988) 68 STC 324, the Karnataka High Court has ruled as follows :-

“The Supreme Court has pointed out that the particular use to which an article can be applied in the

hands of a special consumer is not determinative of the nature of the article. An article may be subjected to tax.

If tax has to be levied depending on the purpose for which it is purchased, the Revenue may have to examine

individual cases before deciding as to how the particular goods should be treated for the levy of tax. Same article may

be subjected to different rates of tax under the Act depending upon the purpose for which the goods were purchased by

different classes of consumers. That cannot be the legislative intention at all. The intention of the legislature seems to

levy the same, particular rate of tax, in respect of sales transactions pertaining to a particular goods as enumerated in

the Schedules to the Act”.

(f) As already stated usage of a commodity by purchasers is not the criterion to determine the entry in a statute under which it

falls. It is the wordings of the entry that determine whether a particular commodity falls under its scope and there cannot be

an extended meaning of the words employed by law. The entry 5 of the Third Schedule is clear enough to determine the

scope of the entry and the dictionary meaning of the word utensil which can be more than utensil used for cooking food

cannot be pressed into service here.

(g) The rate of tax of a commodity is determined by the entries in the relevant statute. The classification of goods adopted by

one dealer or a small section of dealers in a trade is not the basis for this office to issue clarification of rate of tax under

Section 59(4) of the Act.

(h) It is agreed that common parlance meaning has to be adopted in interpreting the words describing goods in a statute for

determining the rate tax but even common parlance meaning also does not support the contention of the applicant . As

already discussed , entry 5 of the Third Schedule to the Act includes only pressure cookers and pans and cutlery in the

category of utensils used for cooking food and specifically excludes containers, stoves, furniture, instruments,

implements and tools though used in kitchen or household . In case stainless steel plates, cups, pots, dabbas, basins,

dishes, hot boxes, water-jugs, etc. have to be treated as falling under the entry such goods needed to be specifically named

like pans and pressure cookers and cutlery in the entry .These goods are not regarded as utensils used for cooking food

either in common parlance or in commercial parlance though used in kitchen or household , and the possibility of use of

these goods in cooking food apart from their general usage cannot be the criterion to include them in the entry.

5. In view of above position of law it is hereby again clarified the rates of tax clarified in this office order No.CLR.CR.163/10-11

dated 22-11-2010 are in accordance with law.

PR-152

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes

Karnataka, Bangalore.

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GOVERNMENT OF KARNATAKA

Department of Commercial Taxes

Office of the Commissioner of Commercial Taxes in Karnataka, V.T.K.,Gandhinagar, Bangalore-9,

No.CLR.CR.156/10-11, Dated 8^th February, 2011.

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES

Present : Pradeep Singh Kharola , IAS , Commissioner of Commercial Taxes.

1. In the matter of the application dated 13-9-2010 of Sri. Amit Mehta, Partner, Max Chem Pharma, No. 129, Between

8^th and 9^th Cross, 2^nd Main, Chamrajpet , Bangalore-560018.

2. In the matter of issue of clarification of rate of tax under Section 59(4) of the Karnataka Value Added Tax Act, 2003

Sri. Amit Mehta, Partner, Max Chem Pharma, Chamrajpet, Bangalore-560018 (‘the applicant’) for short, has filed an

application seeking the clarification of the rate of tax applicable under the Karnataka Value Added Tax Act, 2003 (‘the Act’ for

short) on the following goods:-

(a) L-Lysine Mono Hydrochloride 99% Feed Grade

(b) DL-Methionine 99% Feed Grade.

Alongwith the application it is contended that the above goods are animal feed supplements falling under entry 5(i) of the

First Schedule to the Act and therefore exempt from tax. In support of the said contention the applicant has enclosed copies of

import documents, purchase & sale invoices, opinions of experts, rulings of the Supreme Court and High Courts, etc.for examination

of this office. Sri. M.A. Maniyar, authorised representative of the applicant was heard in the matter on 3-11-2010. The written

additional submissions and documents enclosed thereof dated 3-11-2010 have also been taken on record.

2. The contentions raised on behalf of the applicant are summarised as follows:-

(a) The commodities, namely, L-Lysine Mono Hydrochloride 99% Feed Grade and DL-Methionine 99% Feed Grade are both

feed supplements for consumption by pigs and poultry only and are not put to any other use. According to the FAO the said

commodities are sources of amino acids and are mainly fed to pigs and poultry live-stock. Copy of a paper published by

Yasuhiko Toride of Ajinomoto Co. Inc. Japan and another one published by the International Starch Institute are enclosed.

(b) In the case of Godrej Agrovet Limited, Bangalore Vs Additional Commissioner of Commercial Taxes, Zone-II, Bangalore,

the Division Bench of the Hon’ble High Court of Karnataka has ruled, in S.T.A. No. 33 of 2010, that ‘Di-calcium Phosphate’

is an animal feed supplement not withstanding that the said commodity is notified as an industrial input. Copy of the order

dated 23-8-2010 of the Hon’ble High Court is enclosed and it is urged that the ratio of the said ruling is applicable in this

case.

(c) Entries in the First Schedule to the Act are an enactment of the Legislature and the State Government which is a sub-

ordinate legislative body cannot take away the exemption granted by law by issuance of a notification. Copy of the

judgement of the Hon’ble High Court of Madhya Pradesh in the case of Munnalal Agarwal and Another Vs State of

Madhya Pradesh and Another reported in (2006) 148 STC 388 is enclosed in support of the said argument.

(d) In the case of Provimi Animal Nutrition India Vs The Drug Control General, Delhi and Others, in Writ Petition No.5189 of

2010, the Hon’ble High Court of Madras has held on 22-4-2010 that the commodity L-Lysine Mono Hydrochloride 99%

Feed Grade is an animal feed supplement. Copy of the said High Court order is enclosed.

(e) Enclosing copies of the judgement of the Hon’ble High Court of Karnataka in the case of G.K. Chickanarasimhaiah Vs State

of Mysore reported in (1971)28 STC 94 and that of the Hon’ble High Court of Andhra Pradesh Vs Balaji Poultry Agencies reported

in (1991) 82 STC 353 it is argued that the opinion of experts is a safe guide and a valuable source in interpreting and deciding as to

whether the commodities are animal feed supplement. Copies of the opinion of the following experts is enclosed in support of the

contention of the applicant.

(i) Dr. N.Rajagopal, Director , Department of Animal Husbandry and Veterinary Sciences, Government of

Karnataka, Bangalore.

(ii) Professor G. Devegowda, President of Institution of Veterinarians in Poultry Industry.

(iii) Sri P.S. Nandakumar, Chairman of Karnataka Hatcheries Association.

(iv) Dr. Sushanta Saha, Technical Manager-Asia, Poultry, C.J. Cheil Jedang Corporation, Seoul, Korea.

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(v) Sri Sreedhar Patel, Business Development Manager, Feed Additive Division, Degussa India Pvt. Ltd.,

Mumbai- 400 021.

(vi) Dr. M.B.Patil, Professor of Animal Nutrition, Bombay Veterinary College, Bombay - 400 012.

(vii) CLFMA of India, an Association of Live Stock Industry, Mumbai - 400 021.

(f) The expression, “Animal feed and feed supplement”, used in entry 5(i) of the First Schedule to the Act has not been defined

or assigned any meaning under the said Act and the Rules made thereunder. Therefore, any commodity which is sold as

feed and feed supplement for specific class of animals, namely, poultry, cattle, pig, fish, prawns and shrimps is covered by

the entry of the First Schedule and qualifies for exemption from payment of tax under the Act. Copies of the judgements of

the Hon’ble Supreme Court of India in the case of Commissioner of Sales Tax, Uttar Pradesh Vs Ram Chandra Asha Ram,

reported in (2001) 123 STC 415, and in the case of Sun Export Corporation Vs Collector of Customs, Bombay and Another,

reported in (1998) 111 STC 69, are enclosed in support of the said contention.

3. The aforesaid contentions of the applicant and the documents furnished are examined and discussed as follows :-

(a) The entry 5 in the First Schedule to the Act reads as under:-

(i) Animal feed and feed supplements, namely, processed commodity sold as poultry

feed, cattle feed, pig feed, fish feed, fish meal, prawn feed, shrimp feed and feed

supplements and mineral mixture concentrates, intended for use as feed supplements

(ii) Chunni of pulses, de-oiled cake and wheat bran.

It is evident from the above entry that only those animal feed and feed supplements that are named therein are to be treated as

covered by the entry and those not named therein are to be excluded from the entry. A feed supplement is a commodity that

supplements animal feed. It is also noted that in the papers published by the FAO and the International Starch Institute

furnished by the applicant L-Lysine Hydrochloride and DL-Methionine are described as feed grade amino acids used in animal

feed.

(b) It is true that the Hon’ble High Court of Karnataka has, in its order dated 23-8-2010 passed in S.T.A. No. 33 of 2010 filed by

Godrej Agrovet Limited , RT Nagar, Bangalore-32, held that Di-calcium Phosphate (animal feed grade) is a feed supplement

exempted from tax as per entry 5 in the First Schedule to the Karnataka Value Added Tax Act, 2003.

(c) It is agreed that Government cannot take away the benefit granted by Law. But it has to be clearly established that L-Lysine

Mono Hcl 99% Feed Grade and DL- Methionine 99% Feed Grade are feed supplements covered by the scope of entry 5 (i) of

the First Schedule to the Act. On examination of the wordings employed in the said entry it is evident that processed

commodities intended for use as feed supplements are named therein. It is noted from the copies of the import documents and

sale invoices furnished by the applicant that L-Lysine Hydrochloride 99% Feed Grade and DL-Methionine 99% Feed Grade

are imported and commercially traded as feed supplements .

(d) The decision of Madras High Court dated 22.4.2010 delivered in the case of M/s.Provimi Animal Nutrition India Pvt. Ltd., Vs

Drugs Controller General of India and others is also examined . It is noted that the Madras High Court has ruled recently that

L-Lysine MonoHydrochloride intended for use in manufacture of feed supplement cannot be treated as a drug within the

meaning of the Drugs and Cosmetics Act, 1940.

(e) The certificates issued by various authorities / institutions and filed by the applicant are also examined. It is noted that L-Lysine

Mono Hcl and DL-Methionine Feed Grade are used as feed supplements as certified by these authorities / institutions.

(f) It is true that the expression, “Animal feed and feed supplement”, used in entry 5(i) of the First Schedule of the Act has not been

defined or assigned any meaning under the Act and the Rules framed thereunder. Ii is noted that in the case of Commissioner

of Commercial Taxes, Uttar Pradesh vs Ram Chandra Asha Ram, reported in (2001) 123 STC 415, the Hon’ble Supreme

Court of India has held that damaged wheat unfit for human consumption and meant for use after processing as food for cattle

is classifiable as “cattle fodder”. Applying the ratio of the said ruling of the Apex Court L-Lysine and DL-Methionine of 99%

Feed Grade are commodities meant for use as feed supplements. That these commodities are notified as industrial inputs

under entry 51 of the Act as per notification No. FD 197 CSL 2005 (6) dated 30.4.2005 with the description of goods as “

Lysine and its easters; salts thereof ” in serial number 95 and “Methionine” in serial number 102 of the notification cannot have

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the effect of excluding L-Lysine Mono Hcl and DL-Methionine of 99% Feed Grade from the purview of entry 5 of the First

Schedule of the Act when the said entry 5 aligns the goods named therein with intended use as feed supplements.

4. In view of the aforesaid position of law, the contentions of the applicant are found acceptable . Hence the following order ,

ORDER NO. CLR.CR.156/10-11 DATED 8 -2-2011

It is hereby clarified that, (i) L-Lysine Mono Hcl 99% Feed Grade , and (ii) DL-Methionine 99% Feed Grade

which are intended for use as feed supplements are exempt from tax under entry 5 of the First Schedule

to the Karnataka Value Added Tax Act, 2003.

PR-232

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes

Karnataka, Bangalore.

GOVERNMENT OF KARNATAKA

Department of Commercial Taxes

Office of the Commissioner of Commercial Taxes in Karnataka, V.T.K.,Gandhinagar, Bangalore-9,

No.CLR.CR.83/09-10, Dated 22^nd November, 2010.

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES

Present : Pradeep Singh Kharola, IAS, Commissioner of Commercial Taxes.

1. In the matter of issue of clarification on the eligibility of input tax credit on growing of tea by registered dealers under

the Karnataka Value Added Tax Act, 2003.

2. In the matter of compliance to the order of the Hon’ble High Court of Karnataka in Writ Petition Nos 12993 - 994 of

2010 (T-RES) and Writ Petition Nos 13420-422 of 2010 (T-RES) dated 13-7-2010.

M/s Diwan Bahadur S.L. Mathias & Sons, Post Box No.31, Christian Colony, Barlane Road, Chikmagalur –577101 (‘the

applicant’ for short) had made an application on 31-7-2009 under Section 59(4) of the Karnataka Value Added Tax Act, 2003

(‘the Act’ for short) requesting for issue of a clarification that input tax deduction is available on the purchases of input such as

chemicals and fertilizers used for growing green leaf which are thereafter used in the manufacture of ‘tea’ meant for sale. Sri Philip

Mathias, Managing Partner and Sri. S.Venkataramani, Chartered Accountant, were heard in the matter on behalf of the applicant on

23-12-2009. After examining the contentions raised by the applicant, an order dated 1-3-2010 was passed by this authority clarifying

that, “deduction of tax paid on purchase of chemicals, fertilizers, manures, pesticides, etc. used for growing tea crop from the output

tax payable on sale of manufactured commercial tea is not permissible under the provisions of the Karnataka Value Added Tax Act,

2003”. Aggrieved by the said order dated 1-3-2010, the applicant had preferred writ petitions before the Hon’ble High Court of

Karnataka. By its orders dated 13.7.2010, the Hon’ble High Court has, in writ petition Nos.12993 - 994 of 2010 (T-RES) and

writ petition Nos.13420-422 of 2010 (T-RES), remitted the matter to this authority for re-examination and issue of fresh orders under

Section 59(4) of the Act .

2. The High Court has directed that

“14.The implications of the petitioner not being an agriculturist and the tea not being agricultural or

horticultural produce for the purpose of the said Act are not examined by the second respondent. What is

required to be considered by the respondent No.2 is the entitlement or otherwise based on the petitioner’s

registration as a dealer under the said Act, when the petitioner is not an agriculturist and tea is not an

agricultural or horticultural produce. This aspect of the matter has to be examined and thereafter fresh orders

are to be passed by the respondent No.2.

15. For all the aforesaid reasons, the impugned order is liable to be quashed and accordingly it is

quashed, but the same does not automatically mean that the petitioner is entitled to input tax credit or set off on

fertilizers, chemicals, manure, etc. The issue has to be re-examined by the second respondent.”

3. Pursuant to the said orders of the Hon’ble High Court of Karnataka, Sri Philip Mathias, Managing Partner and Sri S.

Venkataramani, Chartered Accountant were again heard in the matter on 9-9-2010 on behalf of the applicant. The contentions

raised are noted as follows:-

(i) The applicant is engaged in the integrated process from sowing to selling of tea.

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(ii) Section 2(19) of the Act defines input to mean any goods including capital goods purchased by a dealer in

the course of his business for resale or for use in the manufacture or processing or packing or storing of

other goods or any other use in business.

(iii) In page 7 (para-12) of the order dated 13-7-2010 of the Hon’ble High Court of Karnataka it is observed that

this authority has proceeded on the fallacy that the petitioner’s tea growing activity is an agricultural

activity, and that this authority has held that as the fertilizers, chemicals, pesticides are not required for

the business activity, the input tax paid on their purchases cannot be considered for deduction out of the

output tax payable on the sale of commercial tea.

(iv)

The decision of the Hon’ble Supreme Court in the case of Travancore Tea Estate Co. Ltd., Vs State of

Kerala reported in (1977) 39 STC 1 is not applicable to the applicant.

(v) In para 14 of the High Court order dated 13-7-2010, the Hon’ble Court has indirectly said that the applicant

is a dealer.

4. The matter is examined. In para-14 of its order, the High Court has observed that

the petitioner is not an agriculturist;

tea is not an agricultural or horticultural produce for the purpose of the KVAT Act, 2003;

the petitioner is registered under the Act as a dealer; and

the Commissioner of Commercial Taxes has not examined the implications of the above.

5. Hon’ble High Court has also observed that

“15. For all the aforesaid reasons, the impugned order is liable to be quashed and accordingly it is

quashed, but the same does not automatically mean that the petitioner is entitled to input tax credit or set off on

fertilizers, chemicals, manure, etc. The issue has to be re-examined by the second respondent.”

6. It is true that the petitioner is registered as a dealer under the KVAT Act since he is deemed to be a dealer within the

definition of the word ‘dealer’ under the Act. Section 2(12) of the Act defines dealer as a person who carries on the business of

buying, selling, supplying or distributing goods directly or otherwise whether for cash or for deferred payment or for commission,

remuneration or other valuable consideration. Section 2(3) defines ‘agricultural produce’ and while doing so, deems ‘tea’ as not an

agricultural produce. Whereas an agriculturist who sells exclusively agricultural produce grown on land cultivated by him is not

deemed as a dealer, an agriculturist who sells goods like tea which are not deemed as ‘agricultural produce’ would be deemed as a

dealer.

7. However, the activity of raising or growing tea plants continues to be agriculture as per Section 2(1) and the person

raising or growing tea plants continues to be an agriculturist as per Section 2(2). The case of petitioner is a peculiar one. He grows

tea and also trades in it. He has a status of a dealer. He has been given the status of a dealer obviously to ensure collection of tax

at the earliest stage instead of deferring such collection to subsequent sales by dealers who resell such tea.

8. The issue which arises is whether his status of being a dealer also makes him eligible to claim input tax credit on the

raw materials used in growing tea. The cultivation of tea plants requires inputs such as chemical fertilizers, pesticides, etc., and tax

would have been paid by the petitioner on their purchase. However, as per the provisions of the KVAT Act deduction is available to

a registered dealer towards tax paid only on ‘inputs’ as defined under Section 2(19) that are purchased in the course of his business

for use in his business. The benefit of deduction towards input tax is available on conditions and restrictions specified in the relevant

provisions of the Act and is not an open or unrestricted benefit. Section 2(6) defines ‘business’ as any trade, commerce,

manufacture or any adventure or concern in the nature of trade, commerce or manufacture and any transaction in connection with or

incidental or ancillary to such trade, commerce, manufacture, adventure or concern. Thus, the activity of growing tea does not fall

under the meaning of ‘business’.

9. Consequently, tax paid on purchase of goods which are not in the course of business and for use in business is not

available for deduction. Tax paid on goods purchased by the petitioner in the course of his agricultural activities and for use in such

agricultural activity does not fall under the deduction of input tax as provided under Section 10 of the Act. Hence, while calculating

net tax payable on sale of tea by the petitioner under Section 10(3), no deduction can be given in respect of tax paid on goods

purchased for use in the course of agricultural activities.

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10. It may be pointed out that the definition of ‘dealer’ also includes certain other persons who are deemed as ‘dealers’

because of their activity of sale of goods though their other activities are not ‘business’. Thus, under Section 2(12), a State

Government or Central Government department selling goods is deemed as a dealer even when such sale is not in the course of

business. This again is to ensure collection of tax on sale of goods at the earliest stage instead of deferring it to a later stage or

point. This, however, would not mean that all the activities of the Government department are business or are those which come

under the ambit of the KVAT Act or such department ceases to be a Government department. Their status in respect of other

activities or transactions and the nature of such activities or transactions remain unaffected and unaltered.

11. As observed by the Hon’ble Supreme Court in the case of Travancore Tea Estates Co. Ltd Vs State of Kerala

(reported in 39 STC 1), ‘the cultivation of tea plants and the growth of tea leaves is distinct and separate from manufacturing

process’. Therefore, it is clear that similarly, the cultivation of tea plants and the growth of tea leaves is distinct and separate from

sale of tea. Consequently, the liabilities imposed and facilities extended in respect of sale of tea would not be applicable to

cultivation of tea plants.

12. In the circumstances, the petitioner’s activity relating to raising or growing of tea plants is an agricultural activity and

any transaction relating to it does not attract any of the provisions of the KVAT Act.

13. In view of the above position of law, it is clarified that the tax paid on fertilizers, chemicals, manures, pesticides, etc.,

for use in cultivation of tea crop is not eligible for deduction from the output tax payable by the applicant under the Karnataka Value

Added Tax Act, 2003.

PR-1712

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes

Karnataka, Bangalore.

GOVERNMENT OF KARNATAKA

(Commercial Taxes Department)

Office of the Commissioner of Commercial Taxes (Karnataka), Vanijya Therige Karyalaya,

Kalidasa Road, Gandhinagar, Bangalore

No:ADCOM(I&C)/AC/CR-22/2010-11, Bangalore, Date 19-01-2011.

COMMISSIONER OF COMMERCIAL TAXES (K), BANGALORE

CIRCULAR NO.16/2010-11

Representations have been received from dealers, trade bodies, tax consultants etc. to the effect that whenever

‘username’ and ‘passwords’ are provided to the dealers by the jurisdictional Local VAT Officer (LVO) or VAT Sub Officer (VSO), the

facility of downloading ‘e-SUGAM’ number is not enabled simultaneously. The dealers are required to submit an application to the

respective LVO/VSO for enabling them to download ‘e-SUGAM’ numbers from the website. Furthermore, it is also complained by

most of the dealers that number of ‘e-SUGAM’ forms to be downloaded are being restricted indiscriminately by the LVO/VSO.

2. The objective of providing the facility of downloading ‘e-SUGAM’ by the dealers is to reduce the hardship to the dealers

and avoid visit to the tax offices as also to avoid delays at the check post. To provide a seamless facility to the dealer and also to

capture the details of transactions, it is considered necessary to enable dealers for downloading of ‘e-SUGAM’ immediately after

providing him/her the ‘username’ and ‘password’. For this purpose the following instructions are issued to the LVO/VSO for

immediate compliance:

The facility of downloading of ‘e-SUGAM’ by the dealers would be enabled automatically by the system

immediately after issue of ‘username’ and ‘password’.

There may be instances of misusing the system of ‘e-SUGAM’ by unscrupulous dealers for which LVO/VSO

may have either blocked or restricted the number of ‘e-SUGAMs’ to be downloaded. In such cases LVO/VSO

are directed to make a list of such dealers to whom ‘e-SUGAM’ is blocked or restricted so as to repeat this

blockade or restriction after the automatic enabling done by the NIC. It is so because the automatic enabling

of ‘e-SUGAM’ by the NIC will also remove the blocking/restricting of ‘e-SUGAM’ numbers for such dealers.

Therefore, they should once again block/limit such ‘e-SUGAM’ numbers immediately.

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All the dealers will be automatically enabled for unlimited number of ‘e-Sugams. If the LVO/VSO is of the

opinion that any of the dealer is indulging in evasion of tax, and then the concerned LVO/VSO shall block or

restrict the number of e-Sugams as he/she deems fit.

The automatic enabling of e-Sugams will be carried out by the NIC on 21.01.2011 and all the LVO/VSO

should identify the cases which are blocked/ restricted the use of e-Sugam till that date and after the enabling

process carried by the NIC, then LVO/VSO should immediately block or restrict the use of e-Sugam again for

those dealers.

The jurisdictional Joint Commissioner of Commercial Taxes of the concerned VAT division shall monitor and supervise the

above operation.

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes

Karnataka, Bangalore.

GOVERNMENT OF KARNATAKA

(Commercial Taxes Department)

Officer of the Commissioner of Commercial Taxes (Karnataka), Vanijya Therigegala Karyalaya,

Kalidasa Road, Gandhinagar, Bangalore

No:Adcom(I&C)/AC/CR-22/2010-11, Bangalore, Date 19-01-2011.

Preamble

Whereas, Sub-section (2) of Section 53 of the Karnataka Value Added Tax Act, 2003 specifies that certain documents

shall accompany a goods vehicle which has to be produced at the time of checking of such vehicle

and

whereas, Clause (b) of Sub-section (2) of Section 53 of the Karnataka Value Added Tax Act, 2003 authorizes the

Commissioner to notify the documents which should accompany the goods carried in the goods vehicle

and

whereas, such production and verification of the documents consume time and may also lead to avoidable delays at the

time of check

and

whereas, it is expedient in the public interest to have a system where all transactions recorded in such documents are

properly accounted for by the dealers

and

whereas, Sub-section 2-A of Section 53 of the Karnataka Value Added Tax Act, 2003 authorizes the Commissioner to

notify the goods, the transport of which needs to be entered in the notified website

Now, therefore,

in exercise of the powers vested under Section 53(2-A)(b) of the KVAT Act, 2003 and in supercession of the Notification

dated 24-05-2010, the following Notification is issued and it comes into effect from 01-02-2011.

NOTIFICATION

PART-A

FOR DESPATCHES BY REGISTERED DEALERS AS A RESULT OF SALE

(a) Every dealer registered under the Act who dispatches any of the following goods:

Arecanut

Cardamom

Cashew

Coffee Seeds

Cotton

Edible Oil including Vanaspathi

Flooring/Wall tiles of all kinds

Glass

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Granite/Marble blocks, slabs and tiles

10.

Gutka

11.

Iron and Steel as described in item iv of Section 14 of the CST Act, 1956

12.

Oil Seeds including coconut and Copra

13.

Pepper

14.

Plywood, Veneer, Boards including flooring boards and laminated sheets

15.

Rubber

16.

Scrap of ferrous and non-ferrous metals

17.

Timber including Eucalyptus and Casurina

18.

Ores of all kinds

19.

All kinds of Electrical goods including appliances

20.

All kinds of Automobile parts and accessories

as a result of sale, whose sale value exceeds twenty thousand rupees shall enter the details of such goods in the format appearing

in one of the departmental websites namely http://vat.kar.nic.in/, http://164.100.80.20/vat505, http://vatkar.gov.in/, before the

movement of goods commences. A tax invoices shall be carried in addition to entering the details in the departmental website and

where the goods covered by a single invoice is carried in more than one goods vehicle, then a photocopy of the tax invoice shall be

carried in addition to entering the details in the website. The following details shall be uploaded on the website:

TIN of the Consignor

Name and address of the Consignor

TIN of the Consignee

Name and address of the Consignee

Place from where goods are consigned

Place to which goods are consigned

Invoice, Delivery Challan, Gate Pass, Declaration or the like

Date of Invoice or date of any of the above mentioned documents

Description of goods

Quantity of goods

Value of goods

Date of desptach

Further, the following details may also be uploaded:

Goods vehicle number

LR Number

LR Date

The dealers dispatching goods other than those mentioned in Para-1 above may also uploaded information in the above

mentioned manner so as to facilitate expeditious clearance at the check-posts.

PART-B

FOR TRANSPORTATION NOT AS A RESULT OF SALE

Every dealer registered under the Act who transports any taxable goods not as a result of sale shall enter the details of the

goods being transported in the format appearing in one of the departmental websites namely http://vat.kar.nic.in/,

http://164.100.80.20/vat505, http://vatkar.gov.in/. Such entry shall be made before the movement of goods commences.

The following details shall be uploaded on the websites:

TIN of the Consignor

Name and address of the Consignor

TIN of the Consignee

Name and address of the Consignee

Place from where goods are consigned

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Place to which goods are consigned

Purpose of Transport

Sl.No. of Stock Transfer/Branch Transfer Memo/Gate Pass/Delivery

Challan or the like

Date of the documents mentioned above

Description of goods

Quantity of goods

Value of goods

Date of desptach

Further, the following details may also be uploaded:

Goods vehicle number

LR Number

LR Date

Such transportation of goods shall include transportation wherein the buyer has taken possession of goods after purchase

and is transporting the same to self. If the seller is an unregistered dealer then the dealer purchasing the goods should

enter details as both consignor and consignee.

PART-C

FOR RCEIPT OF GOODS FROM PLACES OUTSIDE THE STATE

Every dealer registered under the Act who receives (as a result of purchase or otherwise and which includes import from

outside the country) the following goods from outside the State:

All kinds of Automobile parts and accessories

All kinds of Electrical goods and Appliances

Cement

Dry Fruits

Edible oil including Vanaspathi

Flooring/Wall Tiles of all kinds

Glass

Granite/Marble Blocks, Slabs and Tiles

Gutka

10.

Iron and Steel as described in item iv of Section 14 of the CST Act, 1956

11.

Machinery of all kinds

12.

Plywood, Veneers, Boards including flooring boards and laminated sheets

13.

Timber including Eucalyptus and Casurina

shall enter the following details of the goods being received in the format appearing in one of the departmental websites namely

http://vat.kar.nic.in/, http://164.100.80.20/vat505, http://vatkar.gov.in/ before the goods vehicle enters the State:

TIN of the Consignor

Name and address of the Consignor

TIN of the Consignee

Name and address of the Consignee

Place from where goods are consigned

Place to which goods are consigned

Invoice Number (issued by seller) if movement is as a result of

purchase

Serial number any other document if received otherwise than by way

of purchase

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Date of invoice/document

Description of goods

Quantity of goods

Value of goods

Probable date of receipt

Further, the following details may also be uploaded:

Goods vehicle number

LR Number

LR Date

The dealers receiving other goods may also uploaded information in the aforesaid manner so as to facilitate expeditious

clearance at the check-posts.

PART-D

FOR MOVEMENT OF GOODS WITHIN A REVENUE DISTRICT LIMITS NOT AS A RESULT OF SALE

The dealers who are transporting any taxable goods, excluding the goods listed in Para 1 of Part A above, from their place

of business to any other place or vice versa, within the limits of a revenue district for the purposes like weighment; line

sale; transfer to or from depot, godown, branch, head office; job-work like dyeing, washing, stitching, machining, drilling,

grinding, anodizing, powder coating and repairing, shall use self-printed delivery notes in Form VAT 515.

The facility of using self-printed Form VAT 515 for carrying the goods, whether as a result of sale or not, beyond the limits

of revenue district given hitherto to certain dealers stands to be withdrawn, as stated earlier.

PROCEDURE TO ENTER THE INFORMATION IN PARTS A, B AND C OF THE NOTIFICATION

For making entries in the format given above, the following procedure may be followed:

Every such dealer shall log on to any one of the following three websites:

(1) http://vat.kar.nic.in/

(2) http://164.100.80.20/vat505

(3) http://vatkar.gov.in/

ii)

Every such dealer shall obtain his user name and password from the jurisdictional LVO or VSO, if it is not

already communicated to him by the LVO or VSO for logging on to the departmental website for making

entries in Part A, B, C, the dealer is required to choose the appropriate field as appearing in the common

format by clicking the corresponding options.

iii)

Using the user name and password communicated to him by the jurisdictional Local VAT Officer (LVO) or

VAT Sub Officer (VSO) he shall proceed to make entries with the help of the instructions contained in the

website for making entries in Part A, B, C, the dealer is required to choose the appropriate field as appearing

in the common format by clicking the corresponding options. The dealer can choose appropriate box in the

common module ‘e-SUGAM’ for all the three types of entries in part “A”, “B”, “C” as the case may be of the

Notification.

iv)

After submission of the requisite information, the computer would generate and display a unique number.

The dealer should note down this number on paper in a clear and legible manner. There would also be a

facility to take a print from the computer and this print will have all the details uploaded by the dealer along

with the ‘unique number’. The person in charge of the goods vehicle shall produce the unique number to the

check post officer or any other officer who intercepts the goods vehicle enroute in the State. In case, the

dealer is unable to generate such unique number in the place of loading of goods, due to non availability of

internet or computer facility he may still log on to the notified websites, at a place where such internet or

computer facility is available and upload the required details and then obtain the unique number.

Every such dealer shall view the report of all such entries made and unique numbers generated by him

during every week for which a facility is provided on the websites to ensure the correctness of the entries and

also to ensure that the facility of entry of transactions made by him is not misused by any unauthorized

person. In case a dealer finds that any entry of transactions recorded in his account is not entered by him, he

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ ªÀiÁZïð 10, 2011

¨sÁUÀ-3

786

should immediately change his password and if for any reason he is unable to change the password he

should report this fact to the jurisdictional LVO or VSO in writing. Further, such dealer shall also inform the

jurisdictional LVO or VSO within three days from the date of entry of such transaction which he claims to be

not made by him.

vi)

The dealer should keep password in proper custody. The dealers are advised to change the password at

regular intervals.

vii)

In order to ensure that there are no instances of misuse of the facility of ‘e-SUGAM’, it is prescribed that the

validity of ‘e-SUGAM’ once uploaded shall be for the following prescribed durations;

If the distance from the origin to

- Validity period is 12 hours

destination is less than 25 KM

from the time of uploading

If the distance is 25 KM to 100 KMs

- Validity period is 1 day

If the distance is 101 KM to 500 KMs

- Validity period is 3 days

If the distance is 501 KM to 1000 KMs

- Validity period is 4 days

Above 1000 KMs

- Validity period is 7 days

10.

Instances of non-compliance of this Notification or entering of wrong data would invite penalties under Sub-section (12)

of Section 53 of the Karnataka Value Added Tax Act, 2003.

PR-202

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes

Karnataka, Bangalore.

DgÉÆÃUÀå ªÀÄvÀÄÛ PÀÄlÄA§ PÀ¯Áåt E¯ÁSÉ

C¢ü¸ÀÆZÀ£É

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gÀ°ègÀÄªÀAvÉ F ªÀÄÆ®PÀ ¥ÀæPÀn¹zÉ.

PÀ£ÁðlPÀ gÁdå¥Á®gÀ DeÁÕ£ÀÄ¸ÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è

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C¢ü¸ÀÆZÀ£É ¸ÀASÉå: DPÀÄPÀ 13 ºÉZïJ¸ïr 2008

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1. qÁ: ®«Ã£Á eÉ.£ÀgÉÆÃ£Àí EªÀgÀÄ ¸À°è¹zÀ DPÉëÃ¥ÀuÉ - ¥ÀæPÀn¹zÀ vÁvÁÌ°PÀ eÉÃµÀ×vÁ ¥ÀnÖAiÀÄ°è d£Àä ¢£ÁAPÀ12/05/1977 DVzÀÄÝ,

CzÀ£ÀÄß 05/12/1977 JAzÀÄ wzÀÄÝ¥Àr ªÀiÁqÀÄªÀÅzÀÄ.

¸ÀzÀj ªÉÊzÀågÀ DPÉëÃ¥ÀuÉAiÀÄ §UÉÎ vÉUÉzÀÄPÉÆAqÀ PÀæªÀÄ- DAiÀÄÄPÀÛgÀÄ zÀÈrüÃPÀj¹ ¸À°è¹zÀ ªÀgÀ¢AiÀÄ£ÀÄß ¸ÀPÁðgÀªÀÅ CAVÃPÀj¹ EªÀgÀ

PÉÆÃjPÉAiÀÄ£ÀÄß ¥ÀjUÀtÂ¹ CAwªÀÄ eÉÃµÀ×vÁ ¥ÀnÖAiÀÄ°è wzÀÄÝ¥Àr ªÀiÁrzÉ

2. qÁ: ±ÉÆÃ¨sÁ £ÀlgÁeï EªÀgÀ DPÉëÃ¥ÀuÉ -E¯ÁSÉAiÀÄ «±ÉÃµÀ DAiÉÄÌ ¸À«ÄwAiÀÄ ªÀÄÄSÁAvÀgÀ zÀAvÀ DgÉÆÃUÁå¢üPÁj ºÀÄzÉÝUÉ EªÀgÀÄ

PÀæ.¸ÀA.104 gÀ°è , qÁ: ¸ÀÄgÉÃ±ï n. EªÀgÀÄ 108 gÀ°è, qÁ :w¥ÉàÃ¸Áé«Ä 111 gÀ°è, qÁ: ¸ÀvÀå¥ÀæPÁ±ï r. 112 gÀ°è ºÁUÀÆ qÁ: ªÀÄAdÄ£Áxï

J¸ï.©. EªÀgÀÄ 113 gÀ°è DAiÉÄÌUÉÆArzÀÝjAzÀ ¸ÀPÁðgÀzÀ C¢ü¸ÀÆZÀ£É ¸ÀASÉå: DPÀÄPÀ 02 ºÉZï J¸ï r 2000 ¢£ÁAPÀ: 26-08-2000gÀ°è

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PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ ªÀiÁZïð 10, 2011

787

gÀ°è qÁ: ¸ÀÄgÉÃ±ï n. EªÀjUÉ PÀæ.¸ÀA. 50 gÀ°è qÁ: w¥ÉàÃ¸Áé«Ä 57 gÀ°è, qÁ: ¸ÀvÀå¥ÀæPÁ±ï r. 58 gÀ°è eÉÃµÀ×vÉ ¤UÀ¢¥Àr¸À¯ÁVvÀÄÛ. DzÀgÉ

¸ÀPÁðgÀzÀ C¢ü¸ÀÆZÀ£É ¸ÀASÉå: DPÀÄPÀ 13 ºÉZïJ¸ïr 2008, ¢£ÁAPÀ: 11-04-2008 gÀ°è ¥ÀæPÀn¹zÀ eÉÃµÀ×vÁ ¥ÀnÖAiÀÄ°è qÁ. ¸ÀÄgÉÃ±ï n.

EªÀjUÉ PÀæ.¸ÀA. 5, qÁ: w¥ÉàÃ¸Áé«Ä 6 , qÁ: ¸ÀvÀå¥ÀæPÁ±ï r. 7 gÀ°è eÉÃµÀ×vÉ ¤UÀ¢¥Àr¹ ¥ÀæPÀn¹zÉ. DzÀÝjAzÀ F »AzÉ ¢£ÁAPÀ: 26-08-

2000 gÀAzÀÄ ºÉÆgÀr¹zÀ C¨sÀåyðUÀ¼À eÉÃµÀ×vÁ ¥ÀnÖAiÀÄ°è vÀªÀÄä ºÉ¸ÀgÀÄ ªÉÄÃ¯É vÉÆÃj¹zÀ ªÉÊzÁå¢üPÁjUÀ½VAvÀ ªÉÄÃ°gÀÄªÀÅzÀjAzÀ EzÀgÀ

¥ÀæPÁgÀ vÀªÀÄä eÉÃµÀ×vÁ ¥ÀnÖAiÀÄ PÀæªÀÄ ¸ÀASÉåAiÀÄ£ÀÄß wzÀÄÝ¥Àr ªÀiÁr ºÉÆgÀr¸ÀÄªÀÅzÀÄ.

¸ÀzÀj ªÉÊzÀågÀ DPÉëÃ¥ÀuÉAiÀÄ£ÀÄß PÉ¼ÀPÀAqÀ CA±ÀUÀ¼À »£Éß¯ÉAiÀÄ°è ¥Àj²Ã°¹ vÉUÉzÀÄPÉÆAqÀ PÀæªÀÄ-

PÀ£ÁðlPÀ DqÀ½vÀ £ÁåAiÀÄªÀÄAqÀ½AiÀÄÄ Sri Marana Basari N.B. and others v/s State and Others(1997 KSLJ 795(LB)

¥ÀæPÀgÀtzÀ°è ¤ÃrgÀÄªÀ wÃ¦ð£À°è F PÉ¼ÀPÀAqÀ CªÀ¯ÉÆÃPÀ£É ªÀiÁrzÉ:-

“It is firmly established principle that seniority list cannot be finalised without publishing a provisional list and giving

an opportunity to all the persons concerned to make representation against the proposals in the seniority list. From

this one can naturally inter that the finalisation of the seniority lists involves quasi judicial element in the

proceedings regulated by statutory provisions.

It is quite well known that there is no inherent power of review in a quasi judicial autority. In the absence of an

inherent power or a statutory power to review the final seniority list and to alter it, neither State Government nor

any of its officer is competent to go behind the earlier finalised seniority- It is only where final seniortiy list is

judicially set aside a fresh list for the said period could be prepared. However if there is a patent error which should

be and ought to be rectified the State Government may proceed to rectify the same”

PÀ£ÁðlPÀ DqÀ½vÀ £ÁåAiÀÄ ªÀÄAqÀ½AiÀÄÄ ²æÃ ªÀiÁgÀ£À ¨Á¸Àj J£ï.©. «gÀÄzÀÞ gÁdå ªÀÄvÀÄÛ EvÀgÀgÀÄ ¥ÀæPÀgÀtzÀ°è (1997 KSLJ

795(LB) gÀ°è ªÀiÁrgÀÄªÀ CªÀ¯ÉÆÃPÀ£ÉAiÀÄ£ÀéAiÀÄ eÉÃµÀ×vÀ ¥ÀnÖAiÀÄ£ÀÄß vÀAiÀiÁj¹ CAwªÀÄªÁV ¥ÀæPÀn¹zÀ ¸ÀPÀëªÀÄ ¥Áæ¢üPÁgÀªÀÅ ªÀÄvÉÛ D

eÉÃµÀ×vÁ ¥ÀnÖAiÀÄ£ÀÄß ¥ÀjµÀÌj¸À®Ä CxÀªÁ §zÀ¯Á¬Ä¸À®Ä ¸ÁzsÀåªÁUÀÄªÀÅ¢®è. F ¸ÁªÀiÁ£Àå vÀvÀéPÉÌ PÉ®ªÀÅ C¥ÀªÁzÀUÀ¼À£ÀÄß ªÉÄÃ®ÌAqÀ wÃ¦ð£À

¥ÁågÁ 15 gÀ°è PÀ£ÁðlPÀ DqÀ½vÀ £ÁåAiÀÄ ªÀÄAqÀ½AiÀÄÄ w½¹zÀÄÝ, CzÀ£ÀÄß GzÀÞj¹zÉ:-

“15. Therefore, on the first point we hold that the State Government has no inherent power to tamper with the

seniority list which has been finalised already. However, there are exceptions. If there is a patent error which

should be and ought to be rectified the State Government may proceed to rectify the same. There may be cases

where rectification of the seniority list may be of a formal character. There may be other cases where the

rectification may not disturb the rankings but may only after certain dates pertaining to particular officer. If a person

is really aggrieved by the seniority list, he shall have to challenge it within a reasonable time. A belated challenge

to the seniority will upset the expectations of others who are given a particular ranking in the list. It may interfere

with the promotions given to a few officers; it may even lead to burdening the public excequer, if the list is

challenged belatedly and a person placed far below is given a higher ranking. Therefore, even a judicial challenge

to the seniority list shall have to be at the earliest point of time”

ªÉÄÃ®ÌAqÀ wÃ¦ð¤AzÀ ªÉÃzÀåªÁUÀÄªÀAvÉ CAwªÀÄUÉÆ½¸À¯ÁzÀ eÉÃµÀ×vÀ ¥ÀnÖAiÀÄ°è Patent Error EzÁÝUÀ CzÀ£ÀÄß ¸ÀPÀëªÀÄ ¥Áæ¢üPÁgÀ

¸Àj¥Àr¸À®Ä PÀæªÀÄ PÉÊUÉÆ¼Àî§ºÀÄzÀÄ. DzÀgÉ, CAvÀºÀ ¸Àj¥Àr¸ÀÄ«PÉ ¸ÀzÀj eÉÃµÀ×vÁ ¥ÀnÖAiÀÄ°è ¤ÃqÀ¯ÁVgÀÄªÀ Ranking C£ÀÄß

ªÀiÁ¥Àðr¸ÀÄªÀ ¥ÀjuÁªÀÄ ºÉÆA¢gÀ¨ÁgÀzÀÄ. PÀ£ÁðlPÀ DqÀ½vÀ £ÁåAiÀÄªÀÄAqÀ½AiÀÄ zÀÈ¶×AiÀÄ°è Patent Error JAzÀgÉ §ºÀÄ±ÀB d£Àä ¢£ÁAPÀ,

ºÉ¸ÀgÀÄ, ¸ÉÃªÉUÉ ¸ÉÃjzÀ ¢£ÁAPÀ, £ÉÃgÀ £ÉÃªÀÄPÁw ºÉÆA¢zÀªÀgÀÄ CxÀªÁ ªÀÄÄA§rÛ ºÉÆA¢zÀªÀgÀÄ- EªÀÅUÀ¼À£ÀÄß £ÀªÀÄÆ¢¸ÀÄªÀ°è

vÀ¥ÀÄàUÀ¼ÁVzÀÝgÉ CªÀÅUÀ¼À£ÀÄß ªÀiÁvÀæ ¸Àj¥Àr¸À®Ä ¸ÀPÀëªÀÄ ¥Áæ¢üPÁgÀPÉÌ C¢üPÁgÀ«zÉ. CAvÀºÀ ¸Àj¥Àr¸ÀÄ«PÉAiÀÄ£ÀÄß ªÀiÁvÀæ Patent Error ¥ÀzÀzÀ

ªÁå¦ÛAiÀÄ°è vÀgÀ§ºÀÄzÀÄ.

ªÉÄÃ®ÌAqÀ wÃ¦ð£À C£ÀéAiÀÄ FUÁUÀ¯ÉÃ CAwªÀÄ eÉÃµÀ×vÁ ¥ÀnÖAiÀÄ°è eÉÃµÀ×vÁ PÀæªÀÄ ¸ÀASÉåAiÀÄ£ÀÄß ¤UÀ¢¥Àr¹gÀÄªÀÅzÀ£ÀÄß wzÀÄÝ¥Àr

ªÀiÁqÀ®Ä CªÀPÁ±À«®è¢gÀÄªÀÅzÀjAzÀ ¸ÀzÀj ªÉÊzÀågÀ DPÉëÃ¥ÀuÉAiÀÄ£ÀÄß ¥ÀjUÀtÂ¸À®Ä ¸ÁzsÀå«®è.

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PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ ªÀiÁZïð 10, 2011

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EvÁå¢)

¸ÁªÀðd¤PÀ ªÀiÁ»w C¢üPÁj

(ºÉ¸ÀgÀÄ/«¼Á¸À/¥sÉÆÃ£ï EvÁå¢)

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(ºÉ¸ÀgÀÄ/«¼Á¸À/¥sÉÆÃ£ï EvÁå¢)

²æÃ. ©.n. PÁAvÀgÁeï

C¢üÃPÀëPÀ EAf¤AiÀÄgï, ¯ÉÆÃPÉÆÃ¥ÀAiÉÆÃV

§AzÀgÀÄ ªÀÄvÀÄÛ M¼À£ÁqÀÄ d®¸ÁjUÉ

E¯ÁSÉ,²ªÀªÉÆUÀÎ ªÀÈvÀÛ,

²ªÀªÉÆUÀÎ - 577201

²æÃ. ºÉZï.«. £ÀAeÉÃ±ÀAiÀÄå

PÁAiÀÄð¥Á®PÀ EAf¤AiÀÄgï,

¯ÉÆÃPÉÆÃ¥ÀAiÉÆÃV §AzÀgÀÄ ªÀÄvÀÄÛ

M¼À£ÁqÀÄ d®¸ÁjUÉ E¯ÁSÉ, «±ÉÃµÀ

«¨sÁUÀ, ²ªÀªÉÆUÀÎ - 577201

²æÃ. eÉ.J. ¸ÉÆÃªÀÄ±ÉÃRgï,

vÁAwæPÀ ¸ÀºÁAiÀÄPÀgÀÄ,

¯ÉÆÃPÉÆÃ¥ÀAiÉÆÃV §AzÀgÀÄ ªÀÄvÀÄÛ

M¼À£ÁqÀÄ d®¸ÁjUÉ E¯ÁSÉ, «±ÉÃµÀ

«¨sÁUÀ, ²ªÀªÉÆUÀÎ - 577201

¥sÁåPïì - 08182 - 270926

¥sÁåPïì - 08182 - 222942

PÀbÉÃj ¥sÉÆÃ£ï - 08182 - 270926

PÀbÉÃj ¥sÉÆÃ£ï - 08182 - 222942

E-ªÉÄÃ¯ï : [email protected]

FORMAT

Secretariat

Govt. of Karnataka

Department

Public Works Department

Sub Unit

The Executive Engineer,

P.W.P & I.W.T.D., Special Division, Shimoga.

Public Authority

The Chief Engineer,

P.W.D Communication and Building (South), Bangalore.

Applellate Authority (Name / Address /

Phone etc…)

Public Information Officer (Name /

Address / Phone etc…)

Assistant Public Information Officer

(Name / Address / Phone etc…)

Sri. B.T. Kantaraj

Superintendent Engineer

P.W.P & I.W.T.D. Circle,

Shimoga - 577201

Sri. H.V. Nanjeshaiah

Executive Engineer

P.W.P & I.W.T.D., Special Division,

Shimoga - 577201

Sri. J.A. Somashekhar

Technical Assistant

P.W.P & I.W.T.D., Special Division,

Shimoga - 577201

Fax - 08182 - 270926

Fax - 08182 - 222942

Phone (Office)

08182 - 270926

Phone (Office)

08182 - 222942

Phone (Office)

08182 - 222942

E-Mail:[email protected]

E-Mail: [email protected]

£ÀªÀÄÆ£É

ªÀiÁ»w ºÀPÀÄÌ C¢ü¤AiÀÄªÀÄ - 2005

PÁAiÀÄð¥Á®PÀ C©üAiÀÄAvÀgÀªÀgÀ PÀbÉÃj,

¯ÉÆÃ.§A. ªÀÄvÀÄÛ M.d.¸Á. E¯ÁSÉ, «±ÉÃµÀ «¨sÁUÀ, ²ªÀªÉÆUÀÎ.

ªÀiÁ»w ºÀPÀÄÌ C¢ü¤AiÀÄªÀÄ - 2005 ¸ÉPÀë£ï 5(1) (2) gÀ CrAiÀÄ°è F PÀbÉÃj¬ÄAzÀ £ÉÃ«Ä¸À¯ÁzÀ C¢üPÁjUÀ¼ÀÄ ¸ÁªÀðd¤PÀ

¸ÀA¥ÀPÀð C¢üPÁjUÀ¼ÁVgÀÄvÁÛgÉ.

¨sÁUÀ-3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ ªÀiÁZïð 10, 2011

795

F PÀbÉÃjAiÀÄ°è ªÀiÁ»w zÁR¯ÉUÀ¼À£ÀÄß ¤ÃqÀÄªÀ C¢üPÁjUÀ¼ÀÄ : ¸ÁªÀðd¤PÀ ªÀiÁ»w C¢üPÁj ¸ÉPÀë£ï 5(1) gÀ ¥ÀæPÁgÀ

ªÀiÁ»w C¢üPÁj ºÉ¸ÀgÀÄ

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PÁAiÀÄð¥Á®PÀ C©üAiÀÄAvÀgÀÄ,

¯ÉÆÃ.§A. ªÀÄvÀÄÛ M.d.¸Á. E¯ÁSÉ,

«±ÉÃµÀ «¨sÁUÀ, ²ªÀªÉÆUÀÎ. zÀÆgÀªÁtÂ ¸ÀASÉå: 222942

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¯ÉÆÃ.§A. ªÀÄvÀÄÛ M.d.¸Á. E¯ÁSÉ,

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C¢üÃPÀëPÀ C©üAiÀÄAvÀgÀÄ,

¯ÉÆÃ.§A. ªÀÄvÀÄÛ M.d.¸Á. E¯ÁSÉ,

²ªÀªÉÆUÀÎ ªÀÈvÀÛ, ²ªÀªÉÆUÀÎ.

PÀ£ÁðlPÀ ¸ÀPÁðgÀ

(¯ÉÆÃPÉÆÃ¥ÀAiÉÆÃV E¯ÁSÉ)

ªÀiÁ»w ºÀPÀÄÌ PÉÊ¦r 2005

¸ÉPÀë£ï 4 (1) (©) C£ÀéAiÀÄ

PÁAiÀÄð¥Á®PÀ EAf¤AiÀÄgïgÀªÀgÀ PÀbÉÃj,

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«±ÉÃµÀ «¨sÁUÀ, ²ªÀªÉÆUÀÎ.

PÀ£ÁðlPÀ ¸ÀPÁðgÀ

¯ÉÆÃPÉÆÃ¥ÀAiÉÆÃV §AzÀgÀÄ ªÀÄvÀÄÛ M¼À£ÁqÀÄ d®¸ÁjUÉ E¯ÁSÉ,

«±ÉÃµÀ «¨sÁUÀ, ²ªÀªÉÆUÀÎ.

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PÀbÉÃjAiÀÄ §UÉÎ «ªÀgÀUÀ¼ÀÄ, PÁAiÀÄðUÀ¼ÀÄ ªÀÄvÀÄÛ PÀvÀðªÀåUÀ¼ÀÄ

PÀbÉÃjAiÀÄ ºÉ¸ÀgÀÄ

¯ÉÆÃPÉÆÃ¥ÀAiÉÆÃV §AzÀgÀÄ ªÀÄvÀÄÛ M¼À£ÁqÀÄ d®¸ÁjUÉ E¯ÁSÉ,

«±ÉÃµÀ «¨sÁUÀ, ²ªÀªÉÆUÀÎ

gÀZÀ£É

PÁAiÀÄð¥Á®PÀ EAf¤AiÀÄgï

vÁAwæPÀ ±ÁSÉ

DqÀ½vÀ ±ÁSÉ

¯ÉPÀÌ¥ÀvÀæ ±ÁSÉ

vÁAwæPÀ ¸ÀºÁAiÀÄPÀgÀÄ-1

¸ÀºÁAiÀÄPÀ EAf¤AiÀÄgï-2

QjAiÀÄ EAf¤AiÀÄgï-1

C¢üÃPÀëPÀgÀÄ-1

¥ÀæxÀªÀÄ zÀeÉð ¸ÀºÁAiÀÄPÀgÀÄ-1

¢éwÃAiÀÄ zÀeÉð ¸ÀºÁAiÀÄPÀgÀÄ-2

PÀA¥ÀÆålgï C£Á°¸ïÖ-1

ZÁ®PÀ-1

`r' zÀeÉð £ËPÀgÀgÀÄ-2

PÁªÀ®ÄUÁgÀ-1

¯ÉPÀÌ C¢üÃPÀëPÀgÀÄ-1

¥ÀæxÀªÀÄ zÀeÉð ¯ÉPÀÌ ¸ÀºÁAiÀÄPÀgÀÄ-1

¢éwÃAiÀÄ zÀeÉð ¯ÉPÀÌ ¸ÀºÁAiÀÄPÀgÀÄ-2

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ ªÀiÁZïð 10, 2011

¨sÁUÀ-3

796

¤AiÉÆÃd£ÉAiÀÄ ªÉÄÃ¯É EgÀÄªÀ £ËPÀgÀgÀÄ

²æÃ ¹.J¸ï. ¸ÀwÃ±ï, ¢éÃwAiÀÄ zÀeÉð ¸ÀºÁAiÀÄPÀgÀÄ

(C¢üÃPÀëPÀ C©üAiÀÄAvÀgÀªÀgÀ PÀbÉÃj, ²ªÀªÉÆUÀÎ ªÀÈvÀÛ, ²ªÀªÉÆUÀÎ)

²æÃ J.JA. ¯ÉÆÃPÉÃ±ïgÁªï, QèÃ£Àgï

(£ÀA.1 ¯ÉÆÃ.E. G¥À«¨sÁUÀ, ²ªÀªÉÆUÀÎ)

E) PÁAiÀÄðUÀ¼ÀÄ ªÀÄvÀÄÛ PÀvÀðªÀåUÀ¼ÀÄ

¯ÉÆÃPÉÆÃ¥ÀAiÉÆÃV E¯ÁSÉAiÀÄ ªÁå¦ÛAiÀÄ°è §gÀÄªÀ gÀ¸ÉÛUÀ¼ÀÄ, PÀlÖqÀUÀ¼ÀÄ, ¸ÉÃvÀÄªÉUÀ¼ÀÄ ºÁUÀÆ ¸ÁªÀðd¤PÀ D¹Û-¥Á¹ÛUÀ½UÉ

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¸ÀA§A¢ü¹zÀAvÉ, ¸ÀºÁAiÀÄPÀ PÁAiÀÄð¥Á®PÀ EAf¤AiÀÄgï, ¯ÉÆÃPÉÆÃ¥ÀAiÉÆÃV E¯ÁSÉ G¥À«¨sÁUÀ, ²ªÀªÉÆUÀÎ, wÃxÀðºÀ½î, ¨sÀzÁæªÀw

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II. C¢üPÁjUÀ¼ÀÄ ªÀÄvÀÄÛ ¹§âA¢ : C¢üPÁgÀ ºÁUÀÆ PÀvÀðªÀåUÀ¼ÀÄ:

1) PÁAiÀÄð¥Á®PÀ EAf¤AiÀÄgï:- ²ªÀªÉÆUÀÎ, wÃxÀðºÀ½î, ¨sÀzÁæªÀw G¥À«¨sÁUÀUÀ¼ÀÄ ºÁUÀÆ «±ÉÃµÀ G¥À«¨sÁUÀ, ²ªÀªÉÆUÀÎ

G¥À«¨sÁUÀUÀ¼À ªÁå¦ÛUÉ M¼À¥ÀlÖAvÉ ¯ÉÆÃPÉÆÃ¥ÀAiÉÆÃV E¯ÁSÉAiÀÄ C¢üPÀÈvÀ ªÀÄÄRå¸ÀÜgÁVzÀÄÝ, ¸ÀPÁðj ¤AiÀÄªÀÄUÀ¼À ZËPÀnÖ£À°è ºÁUÀÆ

PÀ£ÁðlPÀ ¸ÀPÁðj (ªÀåªÀºÁgÀ ¤ªÀðºÀuÉ) ¤AiÀÄªÀiÁªÀ½UÀ½UÉ/M¼À¥ÀlÄÖ/¥ÀæPÀgÀtUÀ¼À «¯ÉÃªÁj ªÀÄvÀÄÛ J¯Áè ªÀåªÀºÁgÀzÀ dªÁ¨ÁÝj

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2) vÁAwæPÀ ¸ÀºÁAiÀÄPÀgÀÄ:- vÁAwæPÀ ±ÁSÉAiÀÄ ¸ÀA¥ÀÆtð G¸ÀÄÛªÁj ºÁUÀÆ «µÀAiÀÄ ¤ªÁðºÀPÀgÀÄ ªÀÄAr¸À¯ÁzÀ ¥ÀæwAiÉÆAzÀÄ

vÁAwæPÀ «ZÁgÀUÀ¼À ¥ÀvÀæ ºÁUÀÆ PÀqÀvÀUÀ½UÉ ¸ÀÆPÀÛ ªÀiÁUÀðzÀ±Àð£À ¤Ãr ªÀÄÄA¢£À DzÉÃ±ÀPÁÌV PÁAiÀÄð¥Á®PÀ EAf¤AiÀÄgïgÀªÀjUÉ EªÀjAzÀ

ªÀÄAr¸À¯ÁUÀÄwÛzÉ.

3) ¸ÀºÁAiÀÄPÀ EAf¤AiÀÄgï :- 1

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PÁªÀÄUÁjUÀ¼ÀÄ EvÁå¢.

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f¯Áè ªÀÄÄRå gÀ¸ÉÛUÀ¼À «ªÀgÀ ¤ªÀðºÀuÉ, ¥ÀæUÀw ªÀgÀ¢ ºÁUÀÆ ¸ÀA§A¢ü¹zÀ ¥ÀvÀæ ªÀåªÀºÁgÀ.

£ÉgÉºÁªÀ½ PÁªÀÄUÁjUÀ¼À ¥ÀæUÀw ªÀgÀ¢.

G¥À«¨sÁUÀUÀ¼À JA¦Pï ¥ÀæUÀw ªÀgÀ¢ vÀAiÀiÁj¸ÀÄªÀÅzÀÄ, ºÁUÀÆ «¨sÁUÀ ªÀÄlÖzÀ ««zsÀ ¯ÉPÀÌ²Ã¶ðPÉUÀ¼À

C£ÀÄUÀÄtªÁV ªÀiÁ¹PÀ ¥ÀæUÀw ªÀgÀ¢AiÀÄ£ÀÄß ¥ÀÆtðUÉÆ½¸ÀÄªÀÅzÀÄ. ¨sÀgÀªÀ¸É ¸À«ÄwAiÀÄ ¥Á®£ÁªÀgÀ¢ vÀAiÀiÁjPÉ

PÀÆærüÃPÀj¸ÀÄªÀÅzÀÄ.

JAJr© ¸À¨sÉAiÀÄ ¥ÀvÀæ ªÀåªÀºÁgÀ ªÀÄvÀÄÛ ¥ÀæUÀw ªÀgÀ¢.

ELDgïJ¯ï / ªÀPïð¹è¥ï jf¸ÀÖgï ¤ªÀðºÀuÉ

qÁ: £ÀAdÄAqÀ¥Àà DAiÉÆÃUÀzÀ ªÀgÀ¢UÉ ¸ÀA§A¢ü¹zÀ PÁAiÀÄðPÀæªÀÄ ¥ÀnÖ vÀAiÀiÁjPÉ, ¥ÀæUÀw ªÀgÀ¢ ¥ÀvÀæ ªÀåªÀºÁgÀ.

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10)

mÉAqÀgï CVæªÉÄAmï jf¸ÀÖgï, mÉAqÀgï ¥ÀæPÀluÉ jf¸ÀÖgï, ºÁUÀÆ E¤ßvÀgÀ CUÀvÀå jf¸ÀÖgï ¤ªÀðºÀuÉ.

11)

J¯ï.J.PÀÆå./J¯ï.¹.PÀÆå. PÀqÀvÀ ¤ªÀðºÀuÉ, J¯ï.J.PÀÆå. / J¯ï.¹.PÀÆå. ¸ÀA§AzsÀ¥ÀlÖ ªÀÄÆ® PÀqÀvÀ ¤ªÀðºÀuÉ.

4) ¸ÀºÁAiÀÄPÀ EAf¤AiÀÄgï :- 2

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£À¨Áqïð PÁªÀÄUÁjUÀ¼ÀÄ EvÁå¢.

G¥À«¨sÁUÀzÀ JA¦Pï ¥ÀæUÀw ªÀgÀ¢ vÀAiÀiÁj¸ÀÄªÀÅzÀÄ ºÁUÀÆ ¯ÉPÀÌ²Ã¶ðPÉUÀ¼À C£ÀÄUÀÄtªÁV ªÀiÁ¹PÀ ¥ÀæUÀw

ªÀgÀ¢AiÀÄ£ÀÄß ¥ÀÆtðUÉÆ½¹ ¸À°è¸ÀÄªÀÅzÀÄ.

gÁdåºÉzÁÝj ªÀÄÆgÀÄ ªÀµÀð ¤ªÀðºÀuÉ PÁªÀÄUÁj, gÁdåºÉzÁÝjUÉ ¸ÀA§A¢ü¹zÀAvÉ PÉDgïr¹J¯ï PÉ²¥ï E¤ßvÀgÉ

AiÉÆÃd£ÉAiÀÄr ¸ÀA§A¢ü¹zÀAvÉ CAzÁdÄ¥ÀnÖ ¥Àj²Ã®£É ¸À°èPÉ, mÉAqÀgï ºÁUÀÆ ¥ÀvÀæ ªÀåªÀºÁgÀ.

¹DgïJ¥sï PÁªÀÄUÁjUÉ ¸ÀA§A¢ü¹zÀAvÉ CAzÁdÄ¥ÀnÖ ¥Àj²Ã®£É mÉAqÀgï PÀgÉAiÀÄÄªÀÅzÀÄ ¥ÀvÀæ ªÀåªÀºÁgÀ ¥ÀæUÀw

ªÀgÀ¢ EvÁå¢.

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PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ ªÀiÁZïð 10, 2011

797

UÀÄt-¤AiÀÄAvÀætPÉÌ ¸ÀA§A¢ü¹zÀ ¸ÁªÀiÁ£Àå ¥ÀvÀæ ªÀåªÀºÁgÀ, ¸ÀÄvÉÆÛÃ¯ÉUÀ¼À°è «£Áå¸ÀPÉÌ ¸ÀA§AzsÀ¥ÀlÖ ¸ÁªÀiÁ£Àå ¥ÀvÀæ

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mÉAqÀgï CVæªÉÄAmï jf¸ÀÖgï, mÉAqÀgï ¥ÀæPÀluÉ jf¸ÀÖgï, ºÁUÀÆ E¤ßvÀgÀ CUÀvÀå jf¸ÀÖgï ¤ªÀðºÀuÉ.

J¸ï.¹.¦. / n.J¸ï.¦. AiÉÆÃd£ÉAiÀÄr PÁªÀÄUÁjUÀ¼À PÁAiÀÄðPÀæªÀÄ ¥ÀnÖ vÀAiÀiÁjPÉ ¥ÀæUÀw ªÀgÀ¢ ¸ÁªÀiÁ£Àå ¥ÀvÀæ

ªÀåªÀºÁgÀ.

¸ÀÄªÀtð gÀ¸ÉÛ C©üªÀÈ¢Þ AiÉÆÃd£ÉAiÀÄr PÁAiÀÄðPÀæªÀÄ ¥ÀnÖ vÀAiÀiÁjPÉ, ¥ÀæUÀw ªÀgÀ¢ ¸ÁªÀiÁ£Àå ¥ÀvÀæ ªÀåªÀºÁgÀ.

5) QjAiÀÄ EAf¤AiÀÄgï :- 1

«±ÉÃµÀ G¥À«¨sÁUÀ, ²ªÀªÉÆUÀÎzÀ CAzÁdÄ¥ÀnÖUÀ¼À ¥Àj²Ã®£É, ªÀÄAdÆgÁw, mÉAqÀgï PÀgÉAiÀÄÄªÀÅzÀÄ ºÁUÀÆ

£À¨Áqïð PÁªÀÄUÁjUÀ¼ÀÄ

G¥À«¨sÁUÀzÀ JA¦Pï ¥ÀæUÀw ªÀgÀ¢ vÀAiÀiÁjPÉ ºÁUÀÆ ¯ÉPÀÌ²Ã¶ðPÉUÀ¼À C£ÀÄUÀÄtªÁV ªÀiÁ¹PÀ ¥ÀæUÀw ªÀgÀ¢AiÀÄ£ÀÄß

¥ÀÆtðUÉÆ½¹ ¸À°è¸ÀÄªÀÅzÀÄ.

JA¦/JAJ¯ïJ ºÁUÀÆ EvÀgÉ oÉÃªÀtÂ PÉÆqÀÄUÉ PÁªÀÄUÁjUÀ¼À ¥ÀæUÀw ªÀgÀ¢.

vÀÄAqÀÄUÀÄwÛUÉ CVæªÉÄAmï jf¸ÀÖgï

CAzÁdÄ¥ÀnÖ ªÀÄAdÆgÁw jf¸ÀÖgï / ªÉÄÃ¯Á¢üPÁjUÀ½UÉ ¸À°è¹zÀ CAzÁdÄ¥ÀnÖ jf¸ÀÖgï.

ªÉÄÃ¯Á¢üPÁjUÀ¼À ºÁUÀÆ UÀÄt¤AiÀÄAvÀæt C¢üPÁjUÀ¼À ¥Àj«ÃPÀëuÁ ªÀgÀ¢UÀ½UÉ ¥Á®£ÁªÀgÀ¢ PÀÆærÃPÀj¹

¸À°è¸ÀÄªÀÅzÀÄ.

ªÉÄPÁå¤PÀ¯ï ±ÁSÉUÉ ¸ÀA§A¢ü¹zÀ ¸ÀA¥ÀÆtð ¥ÀvÀæ ªÀåªÀºÁgÀ.

C¢üÃPÀëPÀgÀÄ :- DqÀ½vÀ ±ÁSÉAiÀÄ ¸ÀA¥ÀÆtð G¸ÀÄÛªÁj ºÁUÀÆ «µÀAiÀÄ ¤ªÁðºÀPÀgÀÄ ªÀÄAr¸À¯ÁzÀ ¥ÀæwAiÉÆAzÀÄ DqÀ½vÀ

«ZÁgÀUÀ¼À ¥ÀvÀæ ºÁUÀÆ PÀqÀvÀUÀ½UÉ ¸ÀÆPÀÛ ªÀiÁUÀðzÀ±Àð£À ¤Ãr ªÀÄÄA¢£À DzÉÃ±ÀPÁÌV PÁAiÀÄð¥Á®PÀ EAf¤AiÀÄgïgÀªÀjUÉ

EªÀjAzÀ ªÀÄAr¸À¯ÁUÀÄwÛzÉ.

¥ÀæxÀªÀÄ zÀeÉð ¸ÀºÁAiÀÄPÀ :- 1 ¹§âA¢ (1)

C¢üPÁj ªÀÄvÀÄÛ £ËPÀgÀgÀ ¸ÉÃªÁ «ªÀgÀUÀ¼ÀÄ, ¸ÉÃªÁ¥ÀÄ¸ÀÛPÀzÀ ¤ªÀðºÀuÉ, PÀbÉÃjAiÀÄ DAiÀÄªÀåAiÀÄ, UÀÄwÛUÉzÁgÀgÀ £ÉÆÃAzÁtÂ, ¹§âA¢ü

ªÉZÀÑzÀ «ªÀgÀ, ¹§âA¢ü ªÉÃvÀ£À ©¯ï PÁªÀÄUÁj, ªÀiÁ»w ºÀQÌUÉ ¸ÀA§A¢ü¹zÀ J¯Áè PÉ®¸ÀUÀ¼ÀÄ. PÀbÉÃjAiÀÄ ¹§âA¢ü ±ÁSÉAiÀÄ PÉ®¸ÀzÀ eÉÆvÉUÉ

¯ÉPÀÌ ±ÁSÉAiÀÄ ²ªÀªÉÆUÀÎ «±ÉÃµÀ G¥À-«¨sÁUÀzÀ PÁªÀÄUÁj ©¯ïUÀ¼À Drmï ºÁUÀÆ CzÀPÉÌ ¸ÀA§A¢ü¹zÀ J¯Áè PÉ®¸ÀUÀ¼ÀÄ ªÀÄvÀÄÛ ¥ÀæUÀw

ªÀgÀ¢AiÀÄ vÀAiÀiÁjPÉ ªÀÄvÀÄÛ ±ÁSÁ ªÀÄÄRå¸ÀÜgÀÄ ªÀÄvÀÄÛ PÁAiÀÄð¥ÀÁ®PÀ EAf¤AiÀÄgïgÀªÀgÀÄ ¸ÀÆa¹zÀ EvÀgÉ PÉ®¸ÀUÀ¼ÀÄ.

8) ¢éwÃAiÀÄ zÀeÉð ¸ÀºÁAiÀÄPÀ :- 1 ¹§âA¢ (2)

«¨sÁUÀ PÀbÉÃjAiÀÄ GUÁæt ¤ªÀðºÀuÉ, «¨sÁUÀ ªÁå¦ÛAiÀÄ £ÁåAiÀiÁ®AiÀiÁ ¥ÀæPÀgÀt ºÁUÀÆ PÁAiÀÄð¥ÀÁ®PÀ EAf¤AiÀÄgïgÀªÀgÀÄ

¸ÀÆa¹zÀ EvÀgÉ PÉ®¸ÀUÀ¼ÀÄ.

9) ¢éwÃAiÀÄ zÀeÉð ¸ÀºÁAiÀÄPÀ :- 2 ¹§âA¢ (3)

vÉæöÊªÀiÁ¹PÀ, CzsÀðªÁ¶ðPÀ, ªÁ¶ðPÀ «ªÀgÀUÀ¼À ¤ªÀðºÀuÉ, PÀbÉÃjAiÀÄ ¥ÀvÀæUÀ¼À ¹éÃPÀÈw, ¥ÀæªÁ¹ ªÀÄA¢gÀzÀ ¤ªÀðºÀuÉ, ºÁUÀÆ

PÁAiÀÄð¥ÀÁ®PÀ EAf¤AiÀÄgïgÀªÀgÀÄ ¸ÀÆa¹zÀ EvÀgÉ PÉ®¸ÀUÀ¼ÀÄ.

10)

PÀA¥ÀÆålgï C£Á°¸ïÖ

(¢éwÃAiÀÄ zÀeÉð ¸ÀºÁAiÀÄPÀ)

:- 1 : ¹§âA¢ (5)

«¨sÁUÀ PÀbÉÃjAiÀÄ C¢üPÁj / £ËPÀgÀgÀ ªÉÃvÀ£À ©®Äè ¥ÀÆgÀPÀ ©®ÄèUÀ¼ÀÄ ºÁUÀÆ r.¹. ©®ÄèUÀ¼À vÀAiÀiÁjPÉ ºÁUÀÆ ReÁ£ÉUÉ

¸À°è¸ÀÄªÀ PÁAiÀÄð, ¹§âA¢AiÀÄ ªÀiÁºÉAiÀiÁ£À C£ÀÄzÁ£À ªÀÄvÀÄÛ ªÉZÀÑ ¥ÀnÖ vÀAiÀiÁj¹ ¸À°è¸ÀÄªÀ PÁAiÀÄð, E¯ÁSÁ ªÀ¸Àw UÀÈºÀUÀ¼À ºÀAaPÉ

ºÁUÀÆ ¨ÁrUÉ §UÉÎ ¥ÀvÀæ ªÀåªÀºÁgÀ, £ÀA.2 ºÁUÀÆ £ÀA.3 G¥À«¨sÁUÀ wÃxÀðºÀ½î / ¨sÀzÁæªÀw PÀbÉÃjAiÀÄ C¢üPÁj £ËPÀgÀgÀ ¥Àæ.¨sÀ. ©®Äè /

ªÉÊzÀåQÃAiÀÄ ©®Äè / r.¹. ©®ÄèUÀ¼À ¥Àj²Ã®£É ªÀÄvÀÄÛ ªÉÄÃ®Ä ¸À» §UÉÎ ¥ÀvÀæ ªÀåªÀºÁgÀ, ªÉÄÃ¯Á¢üPÁjUÀ¼ÀÄ ªÀ»¸ÀÄªÀ EvÀgÉ PÁAiÀÄðUÀ¼À

¤ªÀðºÀuÉ.

11) ªÁºÀ£À ZÁ®PÀ :- 2 : - SÁ° -

12) r zÀeÉð £ËPÀgÀgÀÄ :- 2 : (1)

PÀbÉÃjAiÀÄ J¯Áè ±ÁSÉAiÉÆ¼ÀUÉ ªÀÄvÀÄÛ ºÉÆgÀUÉ ¸ÀA§A¢ü¹zÀªÀjUÉ, PÀqÀvÀ mÁ¥Á®£ÀÄß vÀ®Ä¦¸ÀÄªÀÅzÀÄ ºÁUÀÆ PÀbÉÃjAiÀÄ£ÀÄß

¸ÀéZÀÒªÁVqÀÄªÀÅzÀÄ.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ ªÀiÁZïð 10, 2011

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798

r zÀeÉð £ËPÀgÀgÀÄ :- 2 : (2)

PÀbÉÃjAiÀÄ J¯Áè ±ÁSÉAiÉÆ¼ÀUÉ ªÀÄvÀÄÛ ºÉÆgÀUÉ ¸ÀA§A¢ü¹zÀªÀjUÉ, PÀqÀvÀ mÁ¥Á®£ÀÄß vÀ®Ä¦¸ÀÄªÀÅzÀÄ ºÁUÀÆ PÀbÉÃjAiÀÄ£ÀÄß

¸ÀéZÀÒªÁVqÀÄªÀÅzÀÄ.

13) PÁªÀ®ÄUÁgÀ :- 1 : - SÁ° -

14) ¯ÉPÀÌ C¢üÃPÀëPÀgÀÄ:- PÀbÉÃj ¯ÉPÀÌ ¥ÀvÀæ ±ÁSÉAiÀÄ ¸ÀA¥ÀÆtð ªÉÄÃ®Ä G¸ÀÄÛªÁj ªÀiÁqÀÄªÀÅzÀÄ. «¨sÁUÀ ºÁUÀÆ G¥À«¨sÁUÀ PÀbÉÃjAiÀÄ ¯ÉPÀÌ

¥ÀvÀæUÀ¼ÀÄ ºÁUÀÆ G¥À«¨sÁUÀ PÀbÉÃjAiÀÄ PÁªÀÄUÁj ©®ÄèUÀ¼À ¥Á¸ÀÄ ªÀiÁqÀÄªÀ §UÉÎ ¸ÀA¥ÀÆtð G¸ÀÄÛªÁj ºÁUÀÆ ªÀiÁ¹PÀ ¸À¨sÉUÀ½UÉ

ºÁdgÁUÀÄªÀÅzÀÄ.

15) ¥ÀæxÀªÀÄ zÀeÉð ¯ÉPÀÌ ¸ÀºÁAiÀÄPÀ :- 1

PÀbÉÃjAiÀÄ £ÀUÀzÀÄ ±ÁSÉAiÀÄ ¥ÀÆtð ¥Àæ¨sÁgÀ, ¨sÀzÁæªÀw ºÁUÀÆ £ÀA.1 G¥À-«¨sÁUÀ ²ªÀªÉÆUÀÎ, G¥À-«¨sÁUÀUÀ¼À ©¯ï Drmï

ºÁUÀÆ CzÀPÉÌ ¸ÀA§A¢ü¹zÀ J¯Áè PÉ®¸À ºÁUÀÆ ¯ÉPÀÌ C¢üÃPÀëPÀgÀÄ ªÀÄvÀÄÛ PÁAiÀÄð¥ÀÁ®PÀ EAf¤AiÀÄgïgÀªÀgÀÄ ¸ÀÆa¹zÀ EvÀgÉ PÉ®¸ÀUÀ¼ÀÄ.

16) ¢éwÃAiÀiÁ zÀeÉð ¯ÉPÀÌ ¸ÀºÁAiÀÄPÀ :- (2) – 1

wÃxÀðºÀ½î ¯ÉÆÃPÉÆÃ¥ÀAiÉÆÃV G¥À «¨sÁUÀ PÀbÉÃjAiÀÄ PÁªÀÄUÁj ©®ÄèUÀ¼À ¥Àj²Ã®£É ªÀÄvÀÄÛ ¤ªÀðºÀuÉ r.¹. ©®Äè vÀAiÀiÁjPÉ

ºÁUÀÆ ¸ÀzÀj G¥À «¨sÁUÀPÉÌ ¸ÀA§A¢ü¹zÀ J¯Áè PÉ®¸ÀUÀ¼À ¤ªÀðºÀuÉ £À¨Áqïð jJA§¸ïðªÉÄAmï, J¸ï,n ªÀÄvÀÄÛ Ln «ªÀgÀUÀ¼À

vÀAiÀiÁjPÉ ªÀÄvÀÄÛ ¤ªÀðºÀuÉ ºÁUÀÆ ¯ÉPÀÌ C¢üÃPÀëPÀgÀÄ ªÀÄvÀÄÛ PÁ.¥Á.EA. gÀªÀgÀÄ ¸ÀÆa¸ÀÄªÀ EvÀgÉ PÉ®¸ÀUÀ¼ÀÄ.

17) ¢éwÃAiÀiÁ zÀeÉð ¯ÉPÀÌ ¸ÀºÁAiÀÄPÀ :- (2) – 2

PÀbÉÃjAiÀÄ ©.Dgï ªÀ» ¤ªÀðºÀuÉ ºÁUÀÆ ¨ÁQ ©®ÄèUÀ¼À ¥ÀnÖ vÀAiÀiÁjPÉ, ¯ÉÆÃPÉÆÃ¥ÀAiÉÆÃV £ÀA.1 G¥À«¨sÁUÀ, ²ªÀªÉÆUÀÎ,

«±ÉÃµÀ G¥À«¨sÁUÀ, ²ªÀªÉÆUÀÎ, ¯ÉÆÃPÉÆÃ¥ÀAiÉÆÃV G¥À «¨sÁUÀ wÃxÀðºÀ½î ªÀÄvÀÄÛ ¨sÀzÁæªÀw G¥À «¨sÁUÀUÀ¼À ¯ÉPÀÌ ²Ã¶ðPÉ 2059 ªÀÄvÀÄÛ

8443 ¥ÀæPÀÈw «PÉÆÃ¥À PÁªÀÄUÁjUÀ¼À J¯Áè ©®ÄèUÀ¼À vÀ¥Á¸ÀuÉ, r¹ ©®Äè vÀAiÀiÁjPÉ ªÀÄvÀÄÛ ¤ªÀðºÀuÉ ªÀÄvÀÄÛ ¯ÉPÀÌ C¢üÃPÀëPÀgÀÄ ºÁUÀÆ

PÁ.EA. gÀªÀgÀÄ ªÀ»¸ÀÄªÀ EvÀgÉ PÉ®¸ÀUÀ¼ÀÄ.

¤AiÉÆÃd£ÉAiÀÄ ªÉÄÃ¯É PÉ®¸À ªÀiÁqÀÄwÛgÀÄªÀ ¹§âA¢UÀ¼ÀÄ

1) ¢éwÃAiÀiÁ zÀeÉð ¸ÀºÁAiÀÄPÀ :- 3 (¹§âA¢) – 4

PÀbÉÃj ¥ÀvÀæUÀ¼À gÀªÁ£É ªÀÄvÀÄÛ «¨sÁUÀ PÀbÉÃjAiÀÄ ¥ÀæAiÀiÁt ¨sÀvÉå ©®ÄèUÀ¼À ¥ÀÁªÀw ªÀÄvÀÄÛ ¤ªÀðºÀuÉ, PÀbÉÃjAiÀÄ GUÁætzÀ PÉ®¸À.

±ÁSÁ ªÀÄÄRå¸ÀÜgÀÄ ªÀÄvÀÄÛ PÁAiÀÄð¥Á®PÀ EAf¤AiÀÄgïgÀªÀgÀÄ ¸ÀÆa¹zÀ EvÀgÉ PÉ®¸ÀUÀ¼ÀÄ.

2) QèÃ£Àgï:

PÀbÉÃjAiÀÄ J¯Áè ±ÁSÉAiÉÆ¼ÀUÉ ªÀÄvÀÄÛ ºÉÆgÀUÉ ¸ÀA§A¢ü¹zÀªÀjUÉ, PÀqÀvÀ mÁ¥Á®£ÀÄß vÀ®Ä¦¸ÀÄªÀÅzÀÄ ºÁUÀÆ PÀbÉÃjAiÀÄ£ÀÄß

¸ÀéZÀÒªÁVqÀÄªÀÅzÀÄ.

III ªÉÄÃ°éZÁgÀuÉ ªÀÄvÀÄÛ dªÀ¨ÁÝjUÀ¼À£ÀÄß M¼ÀUÉÆAqÀAvÉ wÃªÀiÁð£À PÉÊUÉÆ¼ÀÄîªÀ°è C£ÀÄ¸Àj¸ÀÄªÀ PÀæªÀÄUÀ¼ÀÄ :

PÁAiÀÄð¥Á®PÀ EAf¤AiÀÄgï:- ¸ÀPÁðgÀ¢AzÀ ®¨sÀåªÁzÀ C¢üPÁgÀ ¥ÀævÁå AiÉÆÃd£ÉAiÀÄ C£ÀÄ¸ÁgÀ vÁAwæPÀ ªÀÄvÀÄÛ DqÀ½vÁvÀäPÀ

«µÀAiÀÄUÀ¼À §UÉÎ ¤tðAiÀÄ PÉÊUÉÆ¼ÀÄîªÀÅzÀÄ, «¨sÁUÀ ªÁå¦ÛAiÀÄ PÁªÀÄUÁjAiÀÄ PÁAiÀÄð¤ÃwAiÀÄ §UÉÎ ¥Àæ¸ÁÛªÀ£ÉUÀ¼À£ÀÄß ªÀÈvÀÛ

ºÁUÀÆ PÉÃAzÀæ PÀbÉÃjUÉ ¸À°è¸ÀÄªÀÅzÀÄ.

vÁAwæPÀ ¸ÀºÁAiÀÄPÀgÀÄ:- vÁAwæPÀ «µÀAiÀÄUÀ¼À §UÉÎ ºÁUÀÆ E¯ÁSÁ PÁªÀÄUÁjUÀ¼À §UÉÎ £ÀPÉë CAzÁdÄ ¥ÀnÖUÀ¼À£ÀÄß

¥Àj²Ã°¸ÀÄªÀÅzÀÄ, C¢üPÁgÀ AiÉÆÃd£ÉAiÀÄ ¥ÀæPÁgÀ PÁAiÀÄð¥Á®PÀ EAf¤AiÀÄgïgÀªÀgÀ C£ÀÄªÉÆÃzÀ£ÉUÉ ªÀÄAr¸ÀÄªÀÅzÀÄ.

PÁAiÀÄð¥Á®PÀ EAf¤AiÀÄgïgÀªÀjUÉ vÁAwæPÀ «µÀAiÀÄUÀ¼À §UÉÎ ªÀiÁ»w MzÀV¸ÀÄªÀÅzÀÄ.

¸ÀºÁAiÀÄPÀ EAf¤AiÀÄgï:- QjAiÀÄ EAf¤AiÀÄgï:- «¨sÁUÀ ªÁå¦ÛAiÀÄ mÉAqÀgï, £ÀPÉë, CAzÁdÄ¥ÀnÖUÀ¼À ¥Àj²Ã®£É, PÀqÀvÀ

ªÀÄAr¸ÀÄªÀÅzÀÄ, C¢üPÁgÀ ¥ÀævÁåAiÉÆÃd£ÉUÀ¼À §UÉÎ ªÀiÁ»w MzÀV¸ÀÄªÀÅzÀÄ.

C¢üÃPÀëPÀgÀÄ:- PÀbÉÃjAiÀÄ J¯Áè ¹§âA¢UÀ¼À ¤ªÀðºÀuÉ, DqÀ½vÀ ±ÁSÉAiÀÄ ªÉÄÃ°éZÁgÀuÉ, PÀqÀvÀUÀ¼À «¯ÉÃªÁjUÉ PÀæªÀÄ

PÉÊUÉÆ¼ÀÄîªÀÅzÀÄ.

¥Àæ.zÀ.¸À/¢é.zÀ.¸À :- ¥Àæ¸ÁÛªÀ£ÉUÀ¼ÀÄ PÀqÀvÀUÀ¼À£ÀÄß ¤AiÀÄªÀiÁ£ÀÄ¸ÁgÀ ¥Àj²Ã°¹ C©ü¥ÁæAiÀÄ, ²¥sÁgÀ¹ì£ÉÆA¢UÉ DzÉÃ±ÀPÁÌV

ªÉÄÃ¯Á¢üPÁjUÀ½UÉ ªÀÄAr¸ÀÄªÀÅzÀÄ.

PÀA¥ÀÆålgï C£Á°¸ïÖ :- PÀbÉÃjUÉ ¸ÀA§AzsÀ ¥ÀlÖ ¥ÀvÀæUÀ¼À ¨ÉgÀ¼ÀZÀÄÑ ªÀiÁqÀÄªÀÅzÀÄ.

ZÁ®PÀgÀÄ :- PÁAiÀÄð¥Á®PÀ EAf¤AiÀÄgïgÀªÀgÀ ªÁºÀ£À ZÁ®£É ªÀiÁqÀÄªÀÅzÀÄ ªÀÄvÀÄÛ ªÁºÀ£ÀUÀ¼À ¸ÀÆPÀÛ ¤ªÀðºÀuÉ

ªÀiÁqÀÄªÀÅzÀÄ.

r' zÀeÉð £ËPÀgÀgÀÄ :- PÀbÉÃjAiÀÄ J¯Áè ±ÁSÉAiÉÆ¼ÀUÉ ªÀÄvÀÄÛ ºÉÆgÀUÉ ¸ÀA§A¢ü¹zÀªÀjUÉ, PÀqÀvÀ mÁ¥Á®£ÀÄß vÀ®Ä¦¸ÀÄªÀÅzÀÄ

ºÁUÀÆ PÀbÉÃjAiÀÄ£ÀÄß ¸ÀéZÀÒªÁVqÀÄªÀÅzÀÄ.

PÀÁªÀ®ÄUÁgÀ :- PÀbÉÃjAiÀÄ M¼ÀUÉ EgÀÄªÀ CªÀ±Àå zÁR¯ÉUÀ¼À gÀPÀëuÉUÁV PÀbÉÃjAiÀÄ£ÀÄß PÁªÀ®Ä PÁAiÀÄÄªÀÅzÀÄ.

¨sÁUÀ-3

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¯ÉPÀÌ C¢üÃPÀëPÀgÀÄ :- ¯ÉPÀÌ ¥ÀvÀæ ±ÁSÉAiÀÄ ªÉÄÃ°éZÁgÀuÉ PÀqÀvÀUÀ¼À «¯ÉÃªÁjUÉ PÀæªÀÄPÉÊUÉÆ¼ÀÄîªÀÅzÀÄ.

11)

¥Àæ.zÀ.¯É.¸À/¢é.zÀ.¯É.¸À :- ©®ÄèUÀ¼ÀÄ ºÁUÀÆ ¥Àæ¸ÁÛªÀ£ÉUÀ¼À£ÀÄß ¤AiÀÄªÀiÁ£ÀÄ¸ÁgÀ ¥Àj²Ã°¹ C©ü¥ÁæAiÀÄ ²¥sÁgÀ¹ì£ÉÆA¢UÉ

DzÉÃ±ÀPÁÌV ªÉÄÃ¯Á¢üPÁjUÀ½UÉ ªÀÄAr¸ÀÄªÀÅzÀÄ.

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d ¸Á E¯ÁSÉ. ²ªÀªÉÆUÀÎ ªÀÈvÀÛ

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²æÃ J¸ï gÀªÉÄÃ±À .¸ÀºÁAiÀÄPÀ PÁAiÀÄð¥Á®PÀ

EAf¤AiÀÄgï ¯ÉÆÃ §A ªÀÄvÀÄÛ M d ¸Á

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-2 £ÀA .6 ¯ÉÆÃ E G¥À«¨sÁUÀ

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¥sÁåPïì :- 08187-270926

¥ÁåPïì :- 08187-222406

¥sÁåPïì :- 08187-222406

PÀbÉÃj ¥sÉÆÃ£ï :- 08187-270926

PÀbÉÃj ¥sÉÆÃ£ï :- 222406

E-Mail :- [email protected]

E-Mail :[email protected]

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FORMAT

Secretariat :- Govt.of Karnataka.

Department :- Public Works Department.

Sub Unit :- The Executive Engineer, PW Port & I W T Dept,

Shimoga,Division Shimoga.

Public Authority :- The Chief Engineer, C& B ( South) PW Port @

IWT Dept. K.R. Circle ,Bangalore. -560001

Appellate Authority

(Name/Address/Phone etc.)

Public Information Officer

(Name/Address/Phone etc.)

Assistant Public Information Officer

(Name/Address/Phone etc.)

Sri. T Kantharaj.

Superintending Engineer, Pw Port

& I W T Dept, shimoga circle.

shimoga- 577201

Sri.S. Ramesh ,

Asst,Executive Engineer.

PW Port & I W T Dept, No .6 Sub Division

Shikaripura.

Sri K. Banad

Junior Engineer.(spl)

O/o the Asst, Executive Engineer PW Port& I

W T Dept, No.6 sub division Shikaripura.

Fax :- 08182-270926

Fax :- 08182-222406

Phone Office :- 08182-270926

Phone Office :- 08182-222406

E-Mail :- [email protected]

E-Mail :[email protected]

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809

OFFICE OF THE RETURNING OFFICER FOR KARNATAKA, CCIM ELECTION, KARNATAKA AYURVEDIC AND

UNANI PRACTIONERS BOARD, DHANWANTHARI ROAD, BANGALORE-9

No.AUB/1/CCIM/ELN/RO/2010-11, Dated:7^th March, 2011

CENTRAL COUNCIL OF INDIAN MEDICINE

NOTICE OF ELECTION

(See Rule 7)

Whereas elections are to be held in the State of Karnataka for electing Three Members for Ayurveda and One Member for

Unani, from Karnataka as members of the Central Council of Indian medicine under Clause (a) of Sub-Section (1) of Section 3 of

Indian Medicine Central Council Act, 1970, notice is hereby given under rule 7 of the Indian Medicine Central Council (Election)

Rules, 1975, that the dates for the various stages of election shall be as follows:

Sl.

No.

Particulars

Date and Time

Receipt of Nomination Papers by the Returning Officer (between

11:00 a.m. to 3:00 on all working days)

14.03.2011 to 21.03.2011 (upto 3:00 p.m.)

Scrutiny of Nomination Papers

21.03.2011 (at 3:00 p.m)

Last date for withdrawal of Nomination Papers

28.03.2011 (upto 3:00 p.m.)

In the event of contest, dispatch of Voting Papers to electors before:

30.04.2011

Poll (Last date for receiving the Voting Papers)

30.05.2011 (upto 5:00 p.m.)

Opening of Outer Envelopes

30.05.2011 from 5:00 p.m. onwards

Scrutiny and Counting of Votes

01.06.2011 from 10:00 a.m.

Form of Nomination Paper (Form-I) may be obtained, free of cost, from the Returning Officer in his office.

The list of voters i.e. the Register of Practitioners, is available for scrutiny, in the Office of the Returning Officer as well as

the Office of the Registrar, Karnataka Ayurveda and Unani Practitioners Board, Bangalore.

M. SHASHIDHAR

RETURNING OFFICER FOR KARNATAKA,

CCIM ELECTION-2011,

DHANWANTHARI ROAD, BANGALORE.

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DzÉÃ±ÀPÉÌ M¼À¥ÀlÄÖ ªÀiÁrgÀÄvÁÛgÉAzÀÄ w½AiÀÄÄªÀÅzÀÄ.

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µÉqÀÆå¯ï-¥ÀæwªÁ¢UÀ¼À D¹ÛUÀ¼ÀÄ

All the piece and parcel of properties bearing No. Site No. (Old No.408/10/2 New No.10/2, No.53, 28^th C Cross, Geetha

Road Colony, Jayanagara 4^th T Block, Bangalore measuring 30 ¾ x 55 ½ ft and bounded on:

East by: Property No.54

West by: Property No.52

North by: Road

South by: Property No.56

F DzÉÃ±ÀªÀ£ÀÄß £À£Àß ¸Àé ¸À» ºÁUÀÆ £ÁåAiÀiÁ®AiÀÄzÀ ªÉÆºÀj£ÉÆA¢UÉ ¢£ÁAPÀ:18.11.2010 gÀAzÀÄ ºÉÆgÀr¹zÉ.

¦r-150

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zÁªÁ ¥ÀAZÁ¬Äw £ÁåAiÀiÁ®AiÀÄ, CªÀiÁ£Àvï ºË¸ï,

²ªÁf£ÀUÀgÀ, ¨ÉAUÀ¼ÀÆgÀÄ.

IN THE COURT OF THE ADDITIONAL REGISTRAR OF CO-OP, SOCIETIES,

(INDUSTRIAL & MISCELLANEOUS), OFFICE OF THE REGISTRAR OF CO-OPERATIVE SOCIETIES, NO.1,

ALI ASKAR ROAD, BANGALORE-52

A(I&M) DIS/D2/8269/2003-04

PETITIONER

RESPONDENTS

Amanath Co-op Bank Ltd., (Scheduled Bank)

No.43, Hospital Road, Shivajinagar, Bangalore-560 001

Represented by its General-Manager (Acting).

1) Sri Akram Khan, S/o Ismail Khan, Major, Residing at No.3/2,

Al-Ameen

Appartments,

floor,

Patalamma

Street,

Basavangudi, Bangalore-4

2) Sri Mohammed Yusuff,

S/o Mohammed Patcha, Major, Residing At. No.1022/47, 38^th

Cross, 4^th T Block, Jayanagar, Bangalore-11.

NOTICE OF CONDITIONAL ATTACHMENT OF IMMOVABLE PROPERTIES UNDER SECTION 103 OF THE KARNATAKA CO-

OPERATIVE SOCIETIES ACT, 1959

1. Whereas, the Petitioner Bank has filed the above dispute before me under section 70 of the Karnataka Co-operative

Societies Act 1959 for recovery of a sum of Rs.14,71,96,514-54 along with future interest at 17.5% per annum and 2% penal intrest,

from 27.12.2003 till the date of realisation from the Respondents. The dispute is taken on file under Dispute No.A (I & M)

DIS/D2/8269/2003-04.

2. Whereas it is brought to my notice by the Petitioner Bank on 01.06.2004 by an application filed under section 103 of the

Karnataka Co-operative Societies Act, 1959 that the Respondents are contemplating to convey/ alienate or dispose off the

immovable properties belonging to them mentioned in the Schedule hereunder, with the intent to delay the enforcement of execution

of any award or order that may be passed in the above dispute against them.

3. Whereas the Petitioner Bank has further stated that if the Respondents are not prevented from doing so, the Petitioner

Bank will be left with no means to recover the amount even if any award/ decree is obtained against the Respondents.

4. The Petitioner has filed one more additional affidavit to the effect that there is no dispute in respect of the schedule

properties. Whereas, I am fully convinced that the disposal of Schedule property of the Respondents would defeat or delay the

enforcement or execution of any order/ decree that may be passed against the Respondents. I had ordered to issue the conditional

attachment notice U/s 103 of K.C.S. Act 1959 calling upon them if they desire to have the conditional attachment raised they should

furnish cash security to the extent of Rs.14,71,96,514=54 (Fourteen Crores Seventy one lakh Ninety Six thousand five hundered

and fourteen paise fifty four only) by depositing the said amount in the petitioner bank in the name of the Additional Registrar of Co-

operative societies (I & M) and to produce the receipt/ challan on or before 03.07.2004 without fail. Further it is informed that if they

fail to furnish the said cash security as ordered above within the stipulated period, the conditional attachment will be confirmed.

The case was taken up for hearing after completion of the above said period i.e., on 03.07.2004. As it is observed that the

notice addressed to the Respondent No.2 is returned withpostal shara "No. such person in this number left house" and the notice

issued to Respondent No.1 was neither returned nor the acknowledgement is received in this office for service of the said notice

therefore it is felt necessary to issue this notice to the respondent in the interest of equity and justice.

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812

5. Hence, I pass the following Order.

ORDER

Under the circumstances explained above and in exercise of powers vested in me under Section 103 of the Karnataka Co-

operative Societies Act, 1959 as conferred by the Government Notification No.CMW/169/CLM/2001 Dated:21.11.2001, I, B.

Nagaraja, Additional Registrar of Co-operative societies (Industrial & Miscellaneous) Bangalore do hereby order the conditional

attachment of the immovable properties of the Respondents as mentioned in the Schedule hereunder before Judgement in the

above case.

Notice is hereby given to the Respondents that if they desire to have the conditional attachment raised, they should

furnish cash security to the extent of Rs.14,71,96,514=54 (Rupees Fourteen Crore Seventy One Lakh Ninety six thousand Five

hundered and fourteen paise Fifty four only) by depositing the said amount in the petitioner co-operative Bank in the name of the

Additional Registrar of Co-operative Societies (I &M) Bangalore under Suspense Account and produce the Original Receipt/ Challan

issued thereon to this office on or before 04.10.2004 without fail.

If they fail to furnish the cash security as ordered above within the stipulated period, this conditional attachment will be

confirmed as made absolute.

Notice is also hereby given to persons purchasing or acquiring the properties mentioned in the Schedule hereunder that

they will do so subject to this attachment.

SCHEDULE-PROPERTY OF RESPONDENTS

1. All that piece and parcel of Survey No.5, Resurvey No.74 Measuring 1 Acre out of 4 Acres 1 Guntas situated at

Nayanappa Shetty, Palaya, Begur Hobli, Bangalore South Taluk, Bangalore bounded on the

East by: Land Bearing Sy.No.72 and 73

West by: Bangalore- Bannerghatta Main Road,

North by : Land bearing part of Sy.No.5, Re Sy.No.74

South by: Land bearing part of Sy.No.5, Re Sy.No.74

2. All that piece and parcel of Survey No.5, Resurvey No.135 Measuring 1 Acre out of 4 Acres situated at Nayanappa

Shetty Palaya, Begur Hobli, Bangalore South Taluk, Bangalore bounded on the

East by: Motappa's Land

West by: Bangalore- Bannerghatta Main Road

North by: Land bearing part of Sy.No.5 and Re Sy No.135

South by: Land bearing Part of Sy.No.5 and Re Sy.No.135

Given under my hand and seal this the 31^st day of July, 2004.

PD-151

Additional Registrar of Co-op. Societies,

(Industrial & Miscellaneous) Bangalore.

IN THE COURT OF THE ADDITIONAL REGISTRAR OF CO-OP, SOCIETIES,

(INDUSTRIAL & MISCELLANEOUS), OFFICE OF THE REGISTRAR OF CO-OPERATIVE SOCIETIES, NO.1,

ALI ASKAR ROAD, BANGALORE-52

A(I&M) DIS/D2/8270/2003-04

PETITIONER

RESPONDENTS

Amanath Co-op Bank Ltd., (Scheduled Bank)

No.43, Hospital Road, Shivajinagar, Bangalore-560 001

Represented by its General-Manager (Acting).

1) Sri Mohammed Yusuff, S/o Mohammed Patcha, Major,

Residing at No.1022/47, 38^th Cross, 4^th T Block, Jayanagar,

Bangalore-560011

2) Sri Akram Khan S/o Ismail Khan, Major, Residing At No.3/2,

Al-Ameen

Apartments,

Floor

Patalamma

Street,

Basavangudi, Bangalore-4

3) Smt. A. Khaleel, S/o H.V. Abdul Wahab, Major, No.1692,

13^th Cross, Govindapura Main Road, Arabic College Post,

Bangalore-560045.

¨sÁUÀ-3

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813

NOTICE OF CONDITIONAL ATTACHMENT OF IMMOVABLE PROPERTIES UNDER SECTION 103 OF THE KARNATAKA

CO-OPERATIVE SOCIETIES ACT, 1959

1. Whereas, the Petitioner Bank has filed the above dispute before me under section 70 of the Karnataka Co-operative

Societies Act 1959 for recovery of a sum of Rs.3,72,54,926-10 along with future interest at 17.5% per annum and 2% penal interest,

from 27.12.2003 till the date of realisation from the Respondents. The dispute is taken on file under Dispute No.A (I&M)

DIS/D2/8270/2003-04.

2. Whereas it is brought to my notice by the Petitioner Bank by an application filed under section 103 of the Karnataka Co-

operative Societies Act, 1959 that the Respondents are contemplating to convey / or alienate or dispose off the immovable

properties belonging to them mentioned in the Schedule hereunder, ith the intent to delay the enforcement of execution of any award

or order that may be passed in the above dispute against them.

3. Whereas the Petitioner Bank has further stated that if the Respondents are not prevented from doing so, the Petitioner

Bank will be left with no means to recover the amount even if any award/ decree is obtained against the Respondents.

4. The petitioner has filed one more additional affidavit, to the effect that there is no dispute inrespect of the schedule

properties, whereas I am fully convinced that the disposal of Schedule property of the Respondents would defeat or delay the

enforcement or execution of any order/ decree that may be passed against the Respondents.

5. Hence, I pass the following Order.

ORDER

Under the circumstances explained above and in exercise of powers vested in me under Section 103 of the Karnataka Co-

operative Societies Act, 1959 as conferred by the Government Notification No.CMW/169/CLM/2001 Dated:21.11.2001, I, B.

Nagaraja, Additional Registrar of Co-operative societie (Industrial & Miscellaneous) Bangalore do hereby order the conditional

attachment of the immovable properties of the Respondents as mentioned in the Schedule hereunder before Judgement in the

above case.

Notice is hereby given to the Respondents that if they desire to have the conditional attachment raised, they should

furnish cash security to the extent of Rs.3,72,54,926/- (Rupees Three Crore Seventy Two lakh Fifty four thousand Nine hundred and

Twenty six only) by depositing the said amount in the petitioner co-operative Bank in the name of the Additional Registrar of Co-

operative Societies (I &M) Bangalore under Suspense Account and produce the Original Receipt/ Challan issued thereon to this

office on or before 03.07.2004 without fail.

If they fail to furnish the cash security as ordered above within the stipulated period, this conditional attachment will be

confirmed as made absolute.

Notice is also hereby given to persons purchasing or acquiring the properties mentioned in the Schedule hereunder that

they will do so subject to this attachment.

SCHEDULE-PROPERTY OF RESPONDENTS

1. All that piece and parcel of property bearing Survey No.5, Resurvey No.74 Measuring 1 Acre out of 4 Acres 1 guntas

situated at Nayanappa Shetty Palaya, Begur Hobli, Bangalore South Taluk, Bangalore bounded on the

East by: Land Bearing Sy.No.72 and 73.

West by: Bangalore-Bannerghatta Main Road,

North by: Land bearing part of Sy.No.5, Re Sy.No.74

South by: N.S. Palya Road.

2. All that piece and parcel of Property bearing Survey No.5, Resurvey No.135 Measuring 1 Acre out of 4 Acres situated at

Nayanappa Shetty Palaya, Begur Hobli, Bangalore South Taluk, Bangalore bounded on the

East by: Motappa's Land

West by: Bangalore-Bannerghatta Main Road

North by: Land bearing part of Sy.No.5 and Re Sy.No.135

South by: Land bearing Part of Sy.No.5 and Re Sy.No.74.

Given under my hand and seal this the 1^st day of June, 2004.

PD-152

Additional Registrar of Co-op. Societies,

(Industrial & Miscellaneous) Bangalore.

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¨sÁUÀ-3

814

IN THE COURT OF THE ADDITIONAL REGISTRAR OF CO-OP, SOCIETIES,

(INDUSTRIAL & MISCELLANEOUS), OFFICE OF THE REGISTRAR OF CO-OPERATIVE SOCIETIES, NO.1,

ALI ASKAR ROAD, BANGALORE-52

A(I&M) DIS/D2/8271/2003-04

PETITIONER

RESPONDENTS

Amanath Co-op Bank Ltd., (Scheduled Bank)

No.43, Hospital Road, Shivajinagar, Bangalore-560 001

Represented by its General-Manager (Acting).

1) Sri Syed Hyder S/o Syed Mohiuddin, Major No/3/2, Al-

Ameen Apartments, II Floor, Patalamma Street, Basavangudi,

Bangalore-560 004.

2) Sri Akram Khan S/o Ismail Khan, Major, Residing At No.3/2,

Al-Ameen

Apartments,

Floor

Patalamma

Street,

Basavangudi, Bangalore-4

3) Sri D. Noorulla, S/o Dasagir Sab, Major, Residing at

No.1692, 13^th Cross, Govindapura Main Road, Arabic College

Post, Bangalore-560045.

NOTICE OF CONDITIONAL ATTACHMENT OF IMMOVABLE PROPERTIES UNDER SECTION 103 OF THE KARNATAKA

CO-OPERATIVE SOCIETIES ACT, 1959

1. Whereas, the Petitioner Bank has filed the above dispute before me under section 70 of the Karnataka Co-operative

Societies Act 1959 for recovery of a sum of Rs.10,03,60,832=40 along with future interest at 17.5% per annum and 2% penal

interest, from 27.12.2003 till the date of realisation from the Respondents. The dispute is taken on file under Dispute No.A (I&M)

DIS/D2/8271/2003-04.

2. Whereas it is brought to my notice by the Petitioner Bank by an application filed under section 103 of the Karnataka Co-

operative Societies Act, 1959 that the Respondents are contemplating to convey / alienate or dispose the immovable properties

belonging to them mentioned in the Schedule hereunder,with the intent to delay the enforcement of execution of any award or order

that may be passed in the above dispute against them.

3. Whereas the Petitioner Bank has further stated that if the Respondents are not prevented from doing so, the Petitioner

Bank will be left with no means to recover the amount even if any award/ decree is obtained against the Respondents.

4. The petitioner has filed one more additional affidavit, to the effect that there is no dispute inrespect of the schedule

properties, whereas I am fully convinced that the disposal of Schedule property of the Respondents would defeat or delay the

enforcement or execution of any order/ decree that may be passed against the Respondents. I had ordered, to issue the conditional

attachment notice to the respondents on 01.06.2004 U/s 103 of the K.C.S. Act 1959 calling upon them if they desire to have the

conditional attachment raised, they should furnish cash security to the extent of Rs.10,03,60,832=40 (Rupees Ten Crore Three lakh

Sixty thousand Eight hundered and Thirty two and fourty paise Only) depositing the said amount in the petitioner bank in the name

of the Additional Registrar of Co-operative Societies (I &M) and to produce the receipt/ challan issued thereon to this office on or

before 03.07.2004 without fail. Further it was informed that if they fail to furnish the said cash security as ordered above within the

stipulated period, the conditional attachment will be confirmed.

The case was taken up for hearing after completion of the above said period i.e., on 03.07.2004. As it is observed that the

notice addressed to Respondent No.3 is returned as "Not Claimed" and of Respondent No.1 and No.2 is neither returned nor the

acknowldegement is received in this office for service of the said notice. Therefore it is felt necessary to issue this notice to the

respondents in the intrest of equity and justice.

5. Hence, I pass the following Order.

ORDER

Under the circumstances explained above and in exercise of powers vested in me under Section 103 of the Karnataka

Co-operative Societies Act, 1959 as conferred by the Government Notification No.CMW/169/CLM/2001 Dated:21.11.2001, I, B.

Nagaraja, Additional Registrar of Co-operative Societies (Industrial & Miscellaneous) Bangalore do hereby order the conditional

attachment of the immovable properties of the Respondents as mentioned in the Schedule hereunder before Judgement in the

above case.

¨sÁUÀ-3

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815

Notice is hereby given to the Respondents that if they desire to have the conditional attachment raised, they should

furnish cash security to the extent of Rs.10,03,60,832=40 (Rupees Ten Crore Three lakh Sixty thousand Eight hundered and Thirty

two and fourty paise Only) depositing the said amount in the petitioner co-operative Bank in the name of the Additional Registrar of

Co-operative Societies (I &M) Bangalore under Suspense Account and produce the Original Receipt/ Challan issued thereon to this

office on or before 04.09.2004 without fail.

If they fail to furnish the cash security as ordered above within the stipulated period, this conditional attachment will be

confirmed as made absolute.

Notice is also hereby given to persons purchasing or acquiring the properties mentioned in the Schedule hereunder that

they will do so subject to this attachment.

SCHEDULE-PROPERTY OF RESPONDENTS

All that piece and parcel of Survey No.5, Resurvey No.135 Measuring 1 Acre out of 4 Acres situated at Nayanappa

Shetty Palaya, Begur Hobli, Bangalore South Taluk, Bangalore bounded on the

East by: Motappa's Land

West by: Bangalore-Bannerghatta Main Road

North by: Land bearing part of Sy.No.5 and Re Sy.No.135

South by: Land bearing Part of Sy.No.5 and Re Sy.No.135.

2. All that piece and parcel of Survey No.5, Resurvey No.74 Measuring 1 Acre out of 4 Acres 1 Guntas situated at

Nayanappa Shetty Palaya, Begur Hobli, Bangalore South Taluk, Bangalore bounded on the

East by: Land part of Sy.No.72 and 73.

West by: Bangalore-Bannerghatta Main Road,

North by: Land bearing part of Sy.No.5, Re Sy.No.74

South by: Land bearing part of Sy.No.5, Re Sy.No.74.

Given under my hand and seal this the 31^st day of July, 2004.

PD-153

Additional Registrar of Co-op. Societies,

(Industrial & Miscellaneous) Bangalore.

IN THE COURT OF THE ADDITIONAL REGISTRAR OF CO-OP, SOCIETIES,

(INDUSTRIAL & MISCELLANEOUS), OFFICE OF THE REGISTRAR OF CO-OPERATIVE SOCIETIES, NO.1,

ALI ASKAR ROAD, BANGALORE-52

A(I&M) DIS/D2/8272/2003-04

PETITIONER

RESPONDENTS

Amanath Co-op Bank Ltd., (Scheduled Bank)

No.43, Hospital Road, Shivajinagar, Bangalore-560 001

Represented by its General-Manager (Acting).

1) Sri Mohammed Yusuff, S/o Mohammed Patcha, Major,

Residing At No.1022/47, 38^th Cross, 4^th T Block, Jayanagar,

Bangalore-560 011.

2) Sri Akram Khan S/o Ismail Khan, Major, Residing At No.3/2,

Al-Ameen

Apartments,

Floor

Patalamma

Street,

Basavangudi, Bangalore-4

3) Sri H.V. Abdul Wahab S/o Late Dastagir Sab, Major,

residing at No.1692, 13^th Cross, Govindapura Main Road,

Arabic College Post, Bangalore-560 045.

NOTICE OF CONDITIONAL ATTACHMENT OF IMMOVABLE PROPERTIES UNDER SECTION 103 OF THE KARNATAKA

CO-OPERATIVE SOCIETIES ACT, 1959

1. Whereas, the Petitioner Bank has filed the above dispute before me under section 70 of the Karnataka Co-operative

Societies Act 1959 for recovery of a sum of Rs.16,39,21,311=80 along with future interest at 17.5% per annum and 2% penal

interest, from 27.12.2003 till the date of realisation from the Respondents. The dispute is taken on file under Dispute No.A (I&M)

DIS/D2/8272/2003-04.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ ªÀiÁZïð 10, 2011

¨sÁUÀ-3

816

2. Whereas it is brought to my notice by the Petitioner Bank on 01.06.2004 by an application filed under section 103 of the

Karnataka Co-operative Societies Act, 1959 that the Respondents are contemplating to convey/ alienate or dispose the immovable

properties belonging to them mentioned in the Schedule hereunder, with the intent to delay the enforcement of execution of any

award or order that may be passed in the above dispute against them.

3. Whereas the Petitioner Bank has further stated that if the Respondents are not prevented from doing so, the Petitioner

Bank will be left with no means to recover the amount even if any award/ decree is obtained against the Respondents.

4. The petitioner has filed one more additional affidavit, to the effect that there is no dispute in respect of the schedule

properties, whereas I am fully convinced that the disposal of Schedule property of the Respondents would defeat or delay the

enforcement or execution of any order/ decree that may be passed against the Respondents. I had ordered, to issue the conditional

attachment notice U/s 103 of the K.C.S. Act 1959 calling upon them if they desire to have the conditional attachment raised, they

should furnish cash security to the extent of Rs.16,39,21,311=80 (Rupees Sixteen crore Thirty nine lakh Twenty one thousand Three

hundered and eleven paise Eighty only) by depositing the said amount in the petitioner bank in the name of the Additional Registrar

of Co-operative Societies (I &M) and to produce the receipt/ challan on or before 03.07.2004 without fail. Further it is informed that if

they fail to furnish the said cash security as ordered above within the stipulated period, the conditional attachment will be confirmed.

The case was taken up for hearing after completion of the above said period i.e., on 03.07.2004. As it is observed that the

notice addressed to Respondent No.1 is returned with postal shara "No such person in this number left house" and the notice issued

to Respondent No.3 was returned with the postal shara "Not claimed" and the notice issued to the Respondent No.2 was neither

returned nor the acknowledgement is received in this office for service of the said notice therefore it is felt necessary to issue this

notice to the respondent in the interest of equity and justice.

5. Hence, I pass the following Order.

ORDER

Under the circumstances explained above and in exercise of powers vested in me under Section 103 of the Karnataka

Co-operative Societies Act, 1959 as conferred by the Government Notification No.CMW/169/CLM/2001 Dated:21.11.2001, I, B.

Nagaraja, Additional Registrar of Co-operative Societies (Industrial & Miscellaneous) Bangalore do hereby order the conditional

attachment of the immovable properties of the Respondents as mentioned in the Schedule hereunder before Judgement in the

above case.

Notice is hereby given to the Respondents that if they desire to have the conditional attachment raised, they should

furnish cash security to the extent of Rs.16,39,21,311=80 (Rupees Sixteen crore Thirty nine lakh Twenty one thousand Three

hundered and eleven paise Eighty only) depositing the said amount in the petitioner co-operative Bank in the name of the Additional

Registrar of Co-operative Societies (I &M) Bangalore under Suspense Account and produce the Original Receipt/ Challan issued

thereon to this office on or before 04.10.2004 without fail.

If they fail to furnish the cash security as ordered above within the stipulated period, this conditional attachment will be

confirmed as made absolute.

Notice is also hereby given to persons purchasing or acquirng the properties mentioned in the Schedule hereunder that

they will do so subject to this attachment.

SCHEDULE-PROPERTY OF RESPONDENTS

All that piece and parcel of Survey No.5, Resurvey No.135 Measuring 1 Acre out of 4 Acres situated at Nayanappa

Shetty Palaya, Begur Hobli, Bangalore South Taluk, Bangalore bounded on the

East by: Motappa's Land

West by: Bangalore-Bannerghatta Main Road

North by: Land bearing part of Sy.No.5 and Re Sy.No.135

South by: Land bearing Part of Sy.No.5 and Re Sy.No.74.

2. All that piece and parcel of Survey No.5, Resurvey No.74 Measuring 1 Acre out of 4 Acres 1 Guntas situated at

Nayanappa Shetty Palaya, Begur Hobli, Bangalore South Taluk, Bangalore bounded on the

East by: Land Bearing Sy.No.72 and 73.

West by: Bangalore-Bannerghatta Main Road,

North by: Land bearing part of Sy.No.5, Re Sy.No.74

South by: N.S. Palya Road, Bangalore.

Given under my hand and seal this the 31^st day of July, 2004.

PD-154

Additional Registrar of Co-op. Societies,

(Industrial & Miscellaneous) Bangalore.

¨sÁUÀ-3

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