Øe-la[;k&216
jftLVªs'ku uEcj&,lå,låihå@,yå MCywå@,uåihå&91@2014&16
ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼mŸkj çns'k v/;kns'k½
&&&&&&&
la[;k 401@79-fo-1&2024-2-d-21-2024
y[kuÅ] 10 fnlEcj] 2024
&&&&&&
vf/klwpuk
Hkkjr dk lafo/kku ds vuqPNsn 213 ds [k.M ¼1½ }kjk iznRr 'kfDr dk iz;ksx djds jkT;iky }kjk fuEufyf[kr mRrj izns'k eky vkSj lsok dj ¼f}rh; la'kks/ku½ v/;kns'k] 2024 ¼mRrj izns'k v/;kns'k la[;k 22 lu~ 2024½ ftlls jkT; dj vuqHkkx&2 iz'kklfud :i ls lEcfU/kr gS iz[;kfir fd;k x;k gS tks bl vf/klwpuk }kjk loZlk/kkj.k dh lwpukFkZ izdkf'kr fd;k tkrk gSA
mRrj çns'k eky vkSj lsok dj ¼f}rh; la'kks/ku½ v/;kns'k] 2024 ¼mRrj izns'k v/;kns'k la[;k 22 lu~ 2024½
[Hkkjr x.kjkT; ds ipgRrjosa o"kZ esa jkT;iky }kjk iz[;kfir]
mRrj izns'k eky vkSj lsok dj vf/kfu;e] 2017 dk vxzrj la'kks/ku djus ds fy;s
v/;kns'k
pw¡fd jkT; fo/kku e.My l= esa ugha gS vkSj jkT;iky dk ;g lek/kku gks x;k gS fd ,slh ifjfLFkfr;k¡ fo|eku gSa] ftuds dkj.k mUgsa rqjUr dk;Zokgh djuk vko';d gks x;k gS(
vr,o] vc] Hkkjr dk lafo/kku ds vuqPNsn 213 ds [k.M ¼1½ }kjk iznRr 'kfDr;ksa
dk iz;ksx djds] jkT;iky fuEufyf[kr v/;kns'k iz[;kfir djrh gSa %&
1&¼d½ ;g v/;kns'k mÙkj çns'k eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2024 dgk laf{kIr uke vkSj çkjaHk
tk;sxk A 2 mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024 ¼[k½ bl v/;kns'k ds mica/k] ml rkjh[k dks ço`Ùk gksaxs] tSlk fd jkT; ljdkj] xtV esa vf/klwpuk }kjk fu;r djs%
ijarq ;g fd bl v/;kns'k ds fHkUu&fHkUu mica/kksa ds fy, fHkUu&fHkUu rkjh[ksa fu;r dh tk ldrh gSaA
/kkjk 9 dk la'kks/ku
2&mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls vkxs ewy vf/kfu;e dgk x;k gS½ esa] /kkjk 9 esa] mi/kkjk ¼1½ esa] 'kCn ^^ekuoh; miHkksx ds fy, e|lkfjdiku^^ ds i'pkkr] 'kCn ^^vkSj ekuoh; miHkksx ds fy, e|lkfjdiku ds fuekZ.k ds fy, mi;ksx dh tkus okyh xSj&fo—r vfrfjä rVLFk e|lkj ;k ifj'kksf/kr fLifjV^^ c<+k fn, tk,axsA
3&ewy vf/kfu;e dh /kkjk 10 esa] mi/kkjk ¼5½ esa] 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 10 dk la'kks/ku
/kkjk 74^^ ds i'pkr] 'kCn] vad vkSj v{kj ^^;k /kkjk 74d^^ c<+k fn, tk,axsA
4&ewy vf/kfu;e dh /kkjk 11 ds i'pkr~ fuEufyf[kr /kkjk c<+k nh tk,xh] vFkkZRk%&
^^11d&bl vf/kfu;e esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] ;fn ljdkj dk ;g lek/kku gks tkrk gS fd]&
u;h /kkjk 11d dk c<+k;k tkuk lk/kkj.k pyu ds ifj.kkeLo#i u yxk, x, ;k de yxk, x, eky vkSj lsok dj dh olwyh u djus dh 'kfä
¼d½ eky vkSj lsokvksa ;k nksuksa dh fdlh Hkh iwfrZ ij jkT; dj mn~xzg.k ds laca/k esa ¼ftlesa mldk mn~xzg.k u fd;k tkuk lfEefyr gS½] ,d pyu lk/kkj.kr;k çpfyr Fkh ;k gS; vkSj
¼[k½ ,slh iwfrZ;k¡ nk;h Fkha] ;k gSa] &
¼i½ jkT;dj] ,sls ekeyksa esa tgka mä pyu ds vuqlkj jkT; dj
mn~xzghr ugha fd;k x;k Fkk] ;k mn~xzghr ugha fd;k tk jgk gS] ;k
¼ii½ mlls dgha vf/kd jkT; dj dh /kujkf'k] tks mä pyu ds
vuqlkj mn~xzghr dh x;h Fkh ;k dh tk jgh gS]
ljdkj ifj"kn dh flQkfj'k ij] ljdkjh xtV esa vf/klwpuk }kjk funsZ'k ns ldrh gS fd] ,slh iwfrZ;ksa ij ns; laiw.kZ jkT; dj ;k ,slh iwfrZ;ksa ij ns; vfrfjä jkT; dj] tSlk Hkh ekeyk gks] ysfdu mä pyu gsrq gh] mu iwfrZ;ksa ds laca/k esa Hkqxrku djus dh vko';drk ugha gksxh ftu ij mä pyu ds vuqlkj jkT; dj mn~xzghr ugha fd;k x;k Fkk ;k mn~xzghr ugha fd;k tk jgk gS] ;k de mn~xzghr fd;k x;k Fkk ;k mn~xzghr fd;k tk jgk gSA^^ 5&ewy vf/kfu;e dh /kkjk 13 esa] mi/kkjk ¼3½ esa]&
/kkjk 13 dk la'kks/ku
¼i½ [kaM ¼[k½ esa] 'kCn ^^iwfrZdrkZ }kjk^^ ds LFkku ij] 'kCn ^^iwfrZdrkZ }kjk] ,sls ekeyksa esa tgka iwfrZdrkZ }kjk chtd tkjh djuk vko';d gS ;k^^ j[k fn;k tk;sxkA
¼ii½ [kaM ¼[k½ ds i'pkr~ fuEufyf[kr [kaM c<+k fn;k tk;sxk] vFkkZRk%&
^^¼x½ ,sls ekeyksa esa tgka çkfIrdrkZ }kjk chtd tkjh djuk vko';d gS] çkfIrdrkZ }kjk chtd tkjh djus dh rkjh[k%^^;
¼iii½ çFke ijUrqd esa] 'kCn] dks"Bd vkSj v{kj ^^;k [kaM ¼[k½^^ ds i'pkr~ 'kCn] dks"Bd vkSj v{kj ^^;k [kaM ¼x½^^c<+k fn;s tk;saxsA
6&ewy vf/kfu;e dh /kkjk 16 esa] 1 tqykbZ 2017 dh rkjh[k ls çHkkoh] mi/kkjk ¼4½ /kkjk 16 dk la'kks/ku
ds i'pkRk~] fuEufyf[kr mi/kkjk,sa c<+k nh tk;saxh] vFkkZRk%&
¼5½ mi/kkjk ¼4½ esa vUrfoZ"V fdlh ckr ds gksrs gq, Hkh] foÙkh; o"kZ 2017&18] 2018&19] 2019&20 ,oa 2020&21 ls lacaf/kr] eky vkSj lsokvksa ;k nksuksa dh iwfrZ ds chtd ;k ukes uksV ¼MsfcV uksV½ ds laca/k esa] jftLVªh—r O;fä /kkjk 39 ds v/khu uoacj] 2021 ds rhlosa fnu rd nkf[ky fdlh Hkh fooj.k esa buiqV dj çR;; ysus dk gdnkj gksxk A
¼6½ tgka jftLVªh—r O;fä dk jftLVªhdj.k /kkjk 29 ds v/khu jn~n gks x;k gS vkSj mlds ckn jftLVªhdj.k ds jn~ndj.k dk çfrlagj.k fdlh Hkh vkns'k] ;k rks /kkjk 30 ds v/khu ;k vihyh; çkf/kdkjh ;k vihy vf/kdj.k ;k U;k;ky; ds fdlh Hkh vkns'k ds vuqlkj fd;k x;k gS vkSj tgk¡ fdlh chtd ;k ukes uksV ¼MsfcV uksV½ ds laca/k esa] buiqV dj çR;; dh çkfIr jftLVªhdj.k ds jn~ndj.k dh rkjh[k dks mi/kkjk ¼4½ ds v/khu çfrcaf/kr ugha Fkh] mä O;fä eky vkSj lsokvksa ;k nksuksa dh iwfrZ ds ,sls chtd ;k ukes uksV ¼MsfcV uksV½ ds laca/k esa] /kkjk 39 ds v/khu fooj.kh esa] buiqV dj çR;; ysus dk gdnkj gksxk] tks & mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024 3 ¼i½ ml foÙkh; o"kZ ftlls ,slk chtd ;k ukes uksV ¼MsfcV uksV½ lacaf/kr gS] ds ckn uoacj ds rhlosa fnu rd ;k lalaxr okf"kZd fooj.kh tks Hkh igys gks] nkf[ky fd;k x;k gS; ;k
¼ii½ jftLVªhdj.k ds jn~ndj.k dh rkjh[k ;k jftLVªhdj.k ds jn~ndj.k dh çHkkoh frfFk] tSlk Hkh ekeyk gks] ls jftLVªhdj.k ds jn~ndj.k dk çfrlagj.k dh rkjh[k rd dh vof/k ds fy, tgka ,slh fooj.kh jftLVªhdj.k ds jn~ndj.k dk çfrlagj.k vkns'k dh rkjh[k ls rhl fnuksa ds Hkhrj nkf[ky fd;k tkrk gS] tks Hkh i'pkrorhZ gksA
7&ewy vf/kfu;e dh /kkjk 17 esa] mi/kkjk ¼5½ esa] [kaM ¼>½ esa] 'kCn vkSj vad /kkjk 17 dk la'kks/ku ^^/kkjk 74] 129 vkSj 130^^ ds LFkku ij 'kCn vkSj vad^^ foÙkh; o"kZ 2023&24 rd fdlh Hkh vof/k ds laca/k esa /kkjk 74^^ j[k fn;s tk;saxsA
8&ewy vf/kfu;e dh /kkjk 21 esa] 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 74^^ ds i'pkr~ /kkjk 21 dk la'kks/ku 'kCn] vad vkSj v{kj ^^;k /kkjk 74d^^ c<+k fn;s tk;saxsA
9&ewy vf/kfu;e dh /kkjk 30 esa] mi/kkjk ¼2½ esa] ijUrqd ds i'pkr~ fuEufyf[kr /kkjk 30 dk la'kks/ku ijUrqd c<+k fn;k tk;sxk] vFkkZRk%&
^^ijarq ;g vkSj fd ,sls jftLVªhdj.k ds jn~ndj.k dk çfrlagj.k ,slh 'krksaZ vkSj
çfrca/kksa ds v/;/khu gksxk] tSlk fd fofgr fd;k tk;A^^
10&ewy vf/kfu;e dh /kkjk 31 esa] &
/kkjk 31 dk la'kks/ku ¼d½ mi/kkjk ¼3½ esa] [kaM ¼p½ esa] 'kCn ^^eky ;k lsokvksa ;k nksuksa ds laca/k esa^^]
ds i'pkr~ 'kCn ^^],slh vof/k ds Hkhrj tks fofgr dh tk;^^] c<+k fn;s tk;saxs;
¼[k½ [kaM ¼N½ ds i'pkr~ fuEufyf[kr Li"Vhdj.k c<+k fn;k tk;sxk] vFkkZRk%& & [kaM ¼p½ ds ç;kstuksa ds fy,] in Þ,sls çnkrk ls] tks jftLVªh—r
ugha gSß ds varxZr og iwfrZdkj lfEefyr gksxk tks dsoy /kkjk 51 ds v/khu dj dh dVkSrh ds mís'; ls jftLVªh—r gSA
11&ewy vf/kfu;e dh /kkjk 35 esa] mi/kkjk ¼6½ esa] 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 35 dk la'kks/ku /kkjk 74^^ ds i'pkr~ 'kCn] vad vkSj v{kj ^^;k /kkjk 74d^^ c<+k fn;s tk;saxsA
12&ewy vf/kfu;e dh /kkjk 39 esa] mi/kkjk ¼3½ ds LFkku ij] fuEufyf[kr mi/kkjk j[k /kkjk 39 dk la'kks/ku nh tk,xh] vFkkZRk~%&
^^¼3½ /kkjk 51 ds v/khu lzksr ij dj dVkSrh djus ds fy, visf{kr çR;sd jftLVªh—r O;fä çR;sd dSysaMj ekl ds fy, ml ekl ds nkSjku dh xbZ dVkSfr;ksa dh fooj.kh bysDVª'fud :i ls ,sls ç:i esa vkSj jhfr esa] rFkk ,sls le; ds Hkhrj çLrqr djsxk tks fofgr dh tk,%
ijarq ;g fd mä jftLVªh—r O;fä çR;sd dSysaMj ekl ds fy, fooj.kh çLrqr
djsxk] pkgs mä ekg ds nkSjku dksbZ dVkSrh dh xbZ gks ;k ughaA^^
13&ewy vf/kfu;e dh /kkjk 49 esa] mi/kkjk ¼8½ esa ] [kaM ¼x½ esa] 'kCn vkSj vad ^^/kkjk /kkjk 49 dk la'kks/ku 73 ;k /kkjk 74^^ ds i'pkr~ 'kCn] vad vkSj v{kj ^^;k /kkjk 74d^^ c<+k fn;s tk;saxsA
14&ewy vf/kfu;e dh /kkjk 50 esa] mi/kkjk ¼1½ esa] ijUrqd esa] 'kCn vkSj vad ^^/kkjk /kkjk 50 dk la'kks/ku 73 ;k /kkjk 74^^ ds i'pkr~ 'kCn] vad vkSj v{kj ^^;k /kkjk 74d^^ c<+k fn;s tk;saxsA
15&ewy vf/kfu;e dh /kkjk 51 esa] mi/kkjk ¼7½ esa] 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 51 dk la'kks/ku /kkjk 74^^ ds i'pkr~ 'kCn] vad vkSj v{kj ^^;k /kkjk 74d^^ c<+k fn;s tk;saxsA
16&ewy vf/kfu;e dh /kkjk 54 esa]&
/kkjk 54 dk la'kks/ku ¼d½ mi/kkjk ¼3½ esa] nwljs ijUrqd dks fudky fn;k tk;sxk (
¼[k½ mi/kkjk ¼14½ ds i'pkr~ rFkk Li"Vhdj.k ls igys] fuEufyf[kr mi/kkjk
c<+k nh tk,xh] vFkkZRk~%&
^^¼15½ bl /kkjk esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] 'kwU; nj iwfrZ ds ekyksa ds lEcU/k esa mi;ksx u fd;s x, buiqV dj çR;; ;k 'kwU; nj iwfrZokys ekyksa ij vnk fd, x, ,dh—r djds çfrnk; dks mu ekeyksa esa vuqKkr ugha fd;k tk,xk tgka ,sls 'kwU; nj iwfrZokys eky fu;kZr 'kqYd dh 'krZ ds v/khu gSA^^ 4 mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024 17&ewy vf/kfu;e dh /kkjk 61 esa] mi/kkjk ¼3½ esa] 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 61 dk la'kks/ku
/kkjk 74^^ ds i'pkr~ 'kCn] vad vkSj v{kj ^^;k /kkjk 74d^^ c<+k fn;s tk;saxsA
18&ewy vf/kfu;e dh /kkjk 62 esa] mi/kkjk ¼1½ esa] 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 62 dk la'kks/ku
/kkjk 74^^ ds i'pkr~ 'kCn] vad vkSj v{kj ^^;k /kkjk 74d^^ c<+k fn;s tk;saxsA
19&ewy vf/kfu;e dh /kkjk 63 esa] 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 74^^ ds /kkjk 63 dk la'kks/ku
i'pkr~ 'kCn] vad vkSj v{kj ^^;k /kkjk 74d^^ c<+k fn;s tk;saxsA
20&ewy vf/kfu;e dh /kkjk 64 esa] mi/kkjk ¼2½ esa] 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 64 dk la'kks/ku
/kkjk 74^^ ds i'pkr~ 'kCn] vad vkSj v{kj ^^;k /kkjk 74d^^ c<+k fn;s tk;saxsA
21&ewy vf/kfu;e dh /kkjk 65 esa] mi/kkjk ¼7½ esa] 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 65 dk la'kks/ku
/kkjk 74^^ ds i'pkr~ 'kCn] vad vkSj v{kj ^^;k /kkjk 74d^^ c<+k fn;s tk;saxsA
/kkjk 66 dk la'kks/ku
22&ewy vf/kfu;e dh /kkjk 66 esa] mi/kkjk ¼6½ esa] 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 74^^ ds i'pkr~ 'kCn] vad vkSj v{kj ^^;k /kkjk 74d^^ c<+k fn;s tk;saxsA
23&ewy vf/kfu;e dh /kkjk 70 esa] mi/kkjk ¼1½ ds i'pkr~ fuEufyf[kr mi/kkjk c<+k /kkjk 70 dk la'kks/ku
nh tk,xh] vFkkZRk%&
^^¼1d½ mi/kkjk ¼1½ ds v/khu leu fd;s x, lHkh O;fä] ;k rks Lo;a ;k fdlh çkf/k—r çfrfuf/k }kjk] tSlk fd vf/kdkjh funsZ'k ns] mifLFkr gksus ds fy, ck/; gksaxs vkSj bl çdkj mifLFkr gksus okyk O;fä ijh{k.k ds nkSjku lR; crk,xk ;k dFku djsxk ;k ,sls nLrkost vkSj vU; phtsa çLrqr djsxk] tks visf{kr gS A^^
24&ewy vf/kfu;e dh /kkjk 73 esa] &
/kkjk 73 dk la'kks/ku
¼i½ lhekar 'kh"kZd esa] 'kCn Þdj dk vo/kkj.kß ds iwoZ] 'kCn vkSj vad ÞfoÙkh;
o"kZ 2023&24 rd dh vof/k ls lacaf/krß c<+k fn;s tk;saxs(
¼ii½mi/kkjk 11 ds i'pkr~ fuEufyf[kr mi/kkjk c<+k nh tk,xh] vFkkZRk~%&
^^¼12½ bl /kkjk ds mica/k foÙkh; o"kZ 2023&24 rd dh vof/k ls lacaf/kr
dj vo/kkj.k ds fy, ykxw gksaxsA^^ 25&ewy vf/kfu;e dh /kkjk 74 esa] &
/kkjk 74 dk la'kks/ku
¼i½ lhekar 'kh"kZd esa] 'kCn Þdj dk vo/kkj.kß ds iwoZ] 'kCn vkSj vad] ÞfoÙkh;
o"kZ 2023&24 rd dh vof/k ls lacaf/kr]ß c<+k fn;s tk;saxs(
¼ii½ mi/kkjk 11 ds i'pkr~ vkSj Li"Vhsdj.k ds iwoZ fuEufyf[kr mi/kkjk c<+k
nh tk,xh] vFkkZRk%& ^^¼12½ bl /kkjk ds mica/k foÙkh; o"kZ 2023&24 rd dh vof/k ls lacaf/kr dj
vo/kkj.k ds fy, ykxw gksaxsA^^
¼iii½ Li"Vhdj.k 2 dks fudky fn;k tk;sxkA
26&ewy vf/kfu;e dh /kkjk 74 ds i'pkr~ fuEufyf[kr /kkjk c<+k nh tk,xh] u;h /kkjk 74d dk c<+k;k tkuk vFkkZRk%&
foÙkh; o"kZ 2024&25 ls rFkk vkxs fdlh Hkh dkj.k ls vlanÙk dj ;k de lanÙk ;k =qfVo'k çfrnk; fd, x, dj ;k xyr rjhds ls fy, x, ;k mi;ksx fd, x, buiqV dj çR;; dk vo/kkj.k
^^74d&¼1½ tgka leqfpr vf/kdkjh dks ;g çrhr gksrk gS fd fdlh dj dk lank; ugha fd;k x;k gS ;k de lank; fd;k x;k gS ;k =qfVo'k çfrnk; fd;k x;k gS ;k tgka buiqV dj çR;; dks xyrh ls fy;k x;k gS ;k mldk mi;ksx fd;k x;k gS] rks og dj ftldk bl çdkj lank; ugha fd;k x;k gS ;k de lank; fd;k x;k gS ;k =qfVo'k çfrnk; fd;k x;k gS ;k buiqV dj çR;; dks xyrh ls fy;k x;k gS ;k mldk mi;ksx fd;k x;k gS] ds lkFk dj ls çHkk;Z O;fDr dks gsrqd minf'kZr djus dh vis{kk djrs gq, lwpuk rkehy djsxk fd D;ksa u og lwpuk esa fofufnZ"V jde ds lkFk /kkjk 50 ds v/khu ml ij lans; C;kt vkSj bl vf/kfu;e ;k mlds v/khu cuk, x, fu;eksa ds mica/kksa ds vuq:i 'kkfLr dk lank; djs %
ijarq ;g fd ;fn og dj ftldk lank; ugha fd;k x;k gS ;k de lank; fd;k x;k gS ;k =qfVo'k çfrnk; fd;k x;k gS ;k tgka buiqV dj çR;; dks xyrh ls fy;k x;k gS ;k mldk mi;ksx fd;k x;k gS] ,d foÙkh; o"kZ esa ,d gtkj #i;s ls de gS] rks lwpuk tkjh ugha dh tk,xh A mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024 5 ¼2½ leqfpr vf/kdkjh mi/kkjk ¼1½ ds v/khu lwpuk ml foÙkh; o"kZ ds fy, okf"kZd fooj.kh nkf[ky djus dh fu;r rkjh[k] ftlds fy, dj lanRr ugha fd;k x;k Fkk ;k de lanÙk fd;k x;k Fkk ;k buiqV dj çR;; xyr fy;k x;k Fkk ;k xyr mi;ksx fd;k x;k Fkk] ls c;kyhl ekl ds Hkhrj ;k =qfVo'k çfrnk; dh rkjh[k ls c;kyhl ekl ds Hkhrj tkjh djsxk A
¼3½ tgka mi/kkjk ¼1½ ds v/khu fdlh dkykof/k ds fy, dksbZ lwpuk tkjh dh xbZ gS] rks leqfpr vf/kdkjh mi/kkjk ¼1½ ds v/khu vkus okyh dkykof/k;ksa ls fHkUu ds fy, lanRr u fd, x, dj ;k de lanRr fd, x, ;k =qfVo'k çfrnk; fd, x, ;k xyr rjhds ls fy, x, ;k mi;ksx fd, x, buiqV dj çR;; ds C;kSsjksa dks varfoZ"V djrs gq, ,d fooj.k dj ls çHkk;Z O;Dr ij rkehy dj ldsxk A
¼4½ ,sls O;fDr ij ,sls fooj.k dh rkehy dks mi/kkjk ¼1½ ds v/khu lwpuk dh rkehy bl 'krZ ds v/khu jgrs gq, le>k tk,xk fd mi/kkjk ¼1½ ls fHkUu ,slh dj vof/k;ksa ds fy,] fy, x, vk/kkj ogha gSa] ftudk iwoZ lwpuk esa o.kZu fd;k x;k gSA
¼5½ ml ekeys esa tgk¡ fdlh dj dk lank; ugha fd;k x;k gS ;k de lank; fd;k x;k gS ;k =qfVo'k çfrnk; fd;k x;k gS ;k tgka buiqV dj çR;; dks xyrh ls fy;k x;k gS ;k mi;ksx fd;k x;k gS] 'kkfLr ]&
¼i½ ,sls O;fä ls ns; dj dk nl çfr'kr ;k nl gtkj #i;s] tks Hkh vf/kd gks] ds lerqY; gksxk tgk¡ dj vioapu ds fy, diV ;k tkucw>dj dksbZ feF;k dFku ;k rF;ksa dks fNikus tSls dkj.k ls fHkUu dksbZ vU; dkj.k gS;
¼ii½ ,sls O;fä ls ns; dj ds lerqY; gksxk tgk¡ dj vioapu ds fy, diV ;k
tkucw>dj dksbZ feF;k dFku ;k rF;ksa dks fNikus tSls dkj.k gSA
¼6½ leqfpr vf/kdkjh dj ls çHkk;Z O;fä }kjk fd, x, vH;kosnu] ;fn dksbZ gks] ij fopkj djus ds i'pkr~ ,sls O;fä ls ns; dj] C;kt vkSj 'kkfLr dh jde vo/kkfjr djsxk vkSj ,d vkns'k tkjh djsxk A
¼7½ leqfpr vf/kdkjh mi/kkjk ¼6½ ds v/khu vkns'k mi/kkjk ¼2½ esa fofufnZ"V lwpuk
tkjh djus dh rkjh[k ls ckjg ekl ds Hkhrj tkjh djsxk%
ijarq ;g fd tgka leqfpr vf/kdkjh fofufnZ"V vof/k ds Hkhrj vkns'k tkjh djus esa l{ke ugha gS] ogka vk;qä ;k vk;qä }kjk çkf/k—r dksbZ vf/kdkjh tks leqfpr vf/kdkjh ls T;s"B ijarq la;qä vk;qä] jkT; dj ds in ls uhps dk u gks] mi/kkjk ¼6½ ds v/khu vkns'k tkjh djus esa foyac ds dkj.kksa dks /;ku esa j[krs gq,] ftls fofufnZ"V vof/k dh lekfIr ls iwoZ fyf[kr :i esa ntZ fd;k tk,xk] mä vof/k dks vf/kdre Ng ekg ds fy, vkxs c<+k ldsxkA
¼8½ tgk¡ dj vioapu ds fy, diV ;k tkucw>dj dksbZ feF;k dFku ;k rF;ksa dks fNikus tSls dkj.k ls fHkUu fdlh vU; dkj.k ls fdlh dj dk lank; ugha fd;k x;k gS ;k de lank; fd;k x;k gS ;k =qfVo'k çfrnk; fd;k x;k gS] ;k tgka buiqV dj çR;; dks xyrh ls fy;k x;k gS ;k mi;ksx fd;k x;k gS]dj ls çHkk;Z O;fDr]&
¼,d½ mi/kkjk ¼1½ ds v/khu lwpuk dh rkehy ls iwoZ] ,sls dj dh jde dks vius
Lo;a ds vfHkfu'p; ds vk/kkj ij ;k leqfpr vf/kdkjh }kjk vfHkfu'p; dj ds vk/kkj ij /kkjk 50 ds v/khu lans; C;kt ds lkFk lank; dj ldsxk vkSj ,sls lank; dh fyf[kr lwpuk leqfpr vf/kdkjh dks ns ldsxk vkSj leqfpr vf/kdkjh ,slh lwpuk çkIr gksus ij] bl çdkj lanRr djds laca/k esa ;k bl vf/kfu;e ;k r)hu cuk, x, fu;eksa ds vuq:i ns; fdlh 'kkfLr ds laca/k esa ;FkkfLFkfr] mi/kkjk ¼1½ ds v/khu dksbZ lwpuk ;k mi/kkjk ¼3½ ds v/khu dksbZ fooj.k] rkehy ugha djsxk;
¼nks½ /kkjk 50 ds v/khu lans; C;kt ds lkFk mä dj dk gsrqd minf'kZr djus dh lwpuk tkjh djus ds lkB fnu ds Hkhrj lank; dj nsrk gS rks dksbZ 'kkfLr lans; ugha gksxh vkSj mä lwpuk ds laca/k esa lHkh dk;Zokfg;ksa dks iwjk gqvk le>k tk,xkA
¼9½ tgk¡ dj vioapu ds fy, diV ;k tkucw>dj dksbZ feF;k dFku ;k rF;ksa dks fNikus tSls dkj.k ls fdlh dj dk lank; ugha fd;k x;k gS ;k de lank; fd;k x;k gS ;k =qfVo'k çfrnk; fd;k x;k gS] ;k tgka buiqV dj çR;; dks xyrh ls fy;k x;k gS ;k mi;ksx fd;k x;k gS] dj ls çHkk;Z O;fä]& 6 mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024 /kkjk 50 ds v/khu lans; C;kt vkSj ,sls dj ds iUæg çfr'kr ds lerqY; 'kkfLr ds lkFk lank; dj ldsxk vkSj ,sls lank; dh fyf[kr lwpuk leqfpr vf/kdkjh dks ns ldsxk vkSj leqfpr vf/kdkjh ,slh lwpuk çkIr gksus ij] bl çdkj lanÙk dj ds laca/k esa ;k bl vf/kfu;e ;k r)hu cuk, x, fu;eksa ds vuq:i ns; fdlh 'kkfLr ds laca/k esa mi/kkjk ¼1½ ds v/khu dksbZ lwpuk rkehy ugha djsxk;
¼nks½ /kkjk 50 ds v/khu lans; C;kt ds lkFk mä dj dk vkSj ,sls dj ds iPphl çfr'kr ds cjkcj 'kkfLr dk lwpuk tkjh djus ds lkB fnu ds Hkhrj lank; dj nsrk gS rks ,slh lwpuk ds laca/k esa lHkh dk;Zokfg;ksa dks iwjk gqvk le>k tk,xk (
¼rhu½ /kkjk 50 ds v/khu lans; C;kt ds lkFk mä dj dk vkSj ,sls dj ds ipkl çfr'kr ds cjkcj 'kkfLr ds lkFk vkns'k dh lalwpuk ds lkB fnu ds Hkhrj lank; dj nsrk gS rks ,slh lwpuk ds laca/k esa lHkh dk;Zokfg;ksa dks iwjk gqvk le>k tk,xk A
¼10½ tgka leqfpr vf/kdkjh dk ;g er gS fd mi/kkjk ¼8½ ds [kaM ¼,d½ ;k mi/kkjk ¼9½ ds [kaM ¼,d½ ds v/khu lanÙk jde okLrfod :i ls lans; jde ls de gS rks og ,slh jde ds laca/k esa] tks okLrfod :i ls lans; jde ls de gksrh gS] ds fy, mi/kkjk ¼1½ esa ;Fkk micaf/kr lwpuk tkjh djus ds fy, vxzlj gksxk A
¼11½ mi/kkjk ¼8½ ds [kaM ¼,d½ ;k [kaM ¼nks½ esa varfoZ"V fdlh ckr ds gksrs gq, Hkh mi/kkjk ¼5½ ds [kaM ¼,d½ ds v/khu 'kkfLr ogka lans; gksxh tgka Lor% fu/kkZfjr dj ;k dj ds :i esa ,df=r fdlh jde dks ,sls dj ds lank; dh rkjh[k ls rhl fnu dh vof/k ds Hkhrj lanÙk ugha fd;k x;k gS A
¼12½ bl /kkjk ds mica/k foÙkh; o"kZ 2024&25 ls rFkk vkxs dj ds vo/kkj.k ds fy, ykxw gksaxsA
1—bl /kkjk ds ç;kstuksa ds fy,]&
¼,d½ in Þmä lwpuk ds laca/k esa lHkh dk;Zokfg;kaß esa /kkjk 132 ds v/khu dk;Zokfg;ka lfEefyr ugha gksaxh;
¼nks½ tgka mUgha dk;Zokfg;ksa ds v/khu dj dk lank; djus ds fy, nk;h eq[; O;fä vkSj dqN vU; O;fä;ksa dks lwpuk tkjh dh tkrh gS] vkSj ,slh dk;Zokfg;ksa dks bl /kkjk ds v/khu eq[; O;fä ds fo#) iwjk dj fy;k x;k gS] rks /kkjk 122 vkSj /kkjk 125 ds v/khu 'kkfLr dk lank; djus ds fy, nk;h lHkh O;fä;ksa ds fo#) dk;Zokfg;ksa dks iwjk gqvk le>k tk,xk A
k 2—bl vf/kfu;e ds ç;kstuksa ds fy,]in ÞfNikukß ls rkRi;Z ,sls rF;ksa ;k tkudkjh dks ?kksf"kr ugha djuk ftls djk/ks; O¸kfä ls bl vf/kfu;e ;k r)hu cuk, x, fu;eksa ds v/khu fooj.kh] fooj.k] fjiksVZ ;k fdlh vU; nLrkost esa ?kksf"kr djus dh vis{kk gS] ;k fyf[kr esa ekaxs tkus ij fdlh lwpuk dks leqfpr vf/kdkjh dks çLrqr djus esa vlQyrk vfHkçsr gksxkA
/kkjk 75 dk la'kks/ku
27&ewy vf/kfu;e dh /kkjk 75 esa] & ¼d½ mi/kkjk ¼1½ esa] 'kCn vkSj vad ^^/kkjk 74 ^^ds i'pkr~ 'kCn] vad] v{kj vkSj dks"BdÞ;k /kkjk 74d dh mi/kkjk ¼2½ vkSj ¼7½^^ c<+k fn;s tk;saxsA
¼[k½ mi/kkjk ¼2½ ds i'pkRk] fuEufyf[kr mi/kkjk c<+k nh tk,xh]vFkkZRk%& ^^¼2d½ tgka dksbZ vihy çkf/kdkjh ;k vihy vf/kdj.k ;k U;k;ky; dk ;g fu"d"kZ gS fd /kkjk 74d dh mi/kkjk ¼5½ ds [kaM ¼nks½ ds v/khu 'kkfLr bl dkj.k ls Hkj.kh; ugha gS fd dj vioapu ds fy, diV ;k tkucw>dj feF;k dFku ;k rF;ksa dks fNikuk ml O;fä ds fo#) lkfcr ugha gksrk gS ftldks lwpuk tkjh dh xbZ Fkh] rks ,sls O;fä }kjk /kkjk 74d dh mi/kkjk ¼5½ ds [kaM ¼,d½ ds v/khu 'kkfLr ns; gksxkA
¼x½ mi/kkjk ¼10½ ds LFkku ij] fuEufyf[kr mi/kkjk j[k nh tk,xh] vFkkZRk%& ^^¼10½ U;k;fu.kZ;u dk;Zokfg;ksa dks iwjk gqvk le>k tk,xk ;fn /kkjk 73 dh mi/kkjk ¼10½ ;k /kkjk 74 dh mi/kkjk ¼10½ ;k /kkjk 74 d dh mi/kkjk ¼7½ esa fofufnZ"V vof/k ds Hkhrj vkns'k tkjh ugha fd;k tkrk gSA^^;
¼?k½ mi/kkjk ¼11½ esa] 'kCn vkSj vad ^^/kkjk 74^^ ds i'pkr~ 'kCn] vad] v{kj vkSj dks"Bd Þ;k /kkjk 74d dh mi/kkjk ¼7½^^ c<+k fn;s tk;saxsA
¼³½ mi/kkjk ¼12½ esa] 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 74^^ ds i'pkr~ 'kCn] vad vkSj v{kj Þ;k /kkjk 74d^^ c<+k fn;k tk;sxk A
¼p½ mi/kkjk ¼13½ esa] 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 74^^ ds i'pkr~ 'kCn] vad vkSj v{kj Þ;k /kkjk 74d^^ c<+k fn;s tk;saxsA mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024 7 28&ewy vf/kfu;e dh /kkjk 104 esa] mi/kkjk ¼1½ esa] Li"Vhdj.k esa] 'kCn vkSj vad /kkjk 104 dk la'kks/ku
^^/kkjk 74^^ ds i'pkr~ 'kCn] vad] v{kj vkSj dks"Bd] Þ;k /kkjk 74d dh mi/kkjk ¼2½ vkSj ¼7½^^ c<+k fn;s tk;saxsA
29&ewy vf/kfu;e dh /kkjk 107 esa] &
/kkjk 107 dk la'kks/ku
¼d½ mi/kkjk ¼6½ esa] [kaM ¼[k½ esa] 'kCn ÞiPphlß ds LFkku ij 'kCn Þchlß j[k
fn;k tk,xk;
¼[k½ mi/kkjk ¼11½ esa] nwljs ijUrqd esa] 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 74^^ ds
i'pkr~ 'kCn] vad vkSj v{kj Þ;k /kkjk 74d^^ c<+k fn;s tk;saxsA 30&ewy vf/kfu;e dh /kkjk 112 esa] &
/kkjk 112 dk la'kks/ku
¼d½ 1 vxLr] 2024 dh rkjh[k ls çHkkoh] mi/kkjk ¼1½ esa] 'kCn ^^ml vkns'k
ftlds fo#) vihy pkgh xbZ gS] vihy djus okys O;fä dks lalwpuk dh rkjh[k ls^^] ds i'pkr~ 'kCn ^^;k bl vf/kfu;e ds v/khu vihy vf/kdj.k ds le{k vihy nk;j djus ds fy,] ljdkj }kjk ifj"kn~ dh flQkfj'kksa ij vf/klwfpr rkjh[k ls] tks Hkh i'pkrorhZ gks^^ c<+k fn;s tk;saxsA
¼[k½ 1 vxLr] 2024 dh çHkkoh rkjh[k ls] mi/kkjk ¼3½ esa] 'kCn ^^ml rkjh[k dks ftldks vius vkns'k esa vk;qä }kjk ;Fkk fofufnZ"V mä vkns'k ls mRiUu ,sls fcUnqvksa ds vo/kkj.k ds fy, mä vkns'k ikfjr fd;k x;k gS^^] ds i'pkr~ 'kCn] ^^;k bl vf/kfu;e ds v/khu vihy vf/kdj.k ds le{k vkosnu Qkby djus ds fy,] ljdkj }kjk ifj"kn~ dh flQkfj'kksa ij vf/klwfpr rkjh[k ls] tks Hkh i'pkrorhZ gks^^ c<+k fn;s tk;saxsA
¼x½ mi/kkjk ¼6½ esa] 'kCn] dks"Bd vkSj vad ^^mi/kkjk ¼1½ esa fufnZ"V vof/k ds volku ds i'pkr~ rhu ekl esa ,d vihy Lohdkj dj ldsxk^^] ds i'pkRk 'kCn] dks"Bd vkSj vad ^^;k mi/kkjk ¼3½ esa fufnZ"V vof/k ds volku ds i'pkr~ rhu ekl esa vkosnu Qkby djus ds fy, vuqefr ns ldsxk^^ c<+k fn;s tk;saxsA
¼?k½ mi/kkjk ¼8½ esa] [kaM ¼[k½ esa]
¼d½ vad vkSj fpUg Þ20%ßds LFkku ij vad vkSj fpUg Þ10%ß j[k fn;k
tk,xk;
¼[k½ vad vkSj 'kCn Þ50 djksM+ :i,ß ds LFkku ij vad vkSj 'kCn
Þ20 djksM+ :i,ß j[k fn;k tk,xk;
/kkjk 122 dk la'kks/ku
31&ewy vf/kfu;e dh /kkjk 122 esa] 1 vDVwcj] 2023 dh rkjh[k ls çHkkoh] mi/kkjk ¼1[k½ esa] 'kCn ^^dksbZ Hkh bysDVª'fud okf.kT; çpkyd] tks^^ ds LFkku ij 'kCn vkSj vad ^^dksbZ Hkh bysDVª'fud okf.kT; çpkyd] tks /kkjk 52 ds v/khu lzksr ij dj ds ,d=hdj.k ds fy, nk;h gS]^^ j[k fn;k tk,xkA
32&ewy vf/kfu;e dh /kkjk 127 esa] 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 74^^ ds /kkjk 127 dk la'kks/ku
i'pkr~ 'kCn] vad vkSj v{kj Þ;k /kkjk 74d^^ c<+k fn;s tk;saxsA
33&ewy vf/kfu;e dh /kkjk 128 ds i'pkr~ fuEufyf[kr /kkjk c<+k nh tk,xh] ubZ /kkjk 128d dk lekos'k vFkkZRk%&
^^128d&¼1½ bl vf/kfu;e esa varfoZ"V fdlh çfrdwy ckr ds gksrs gq, Hkh] tgk¡ dj ls çHkk;Z O;fä }kjk dj dh dksbZ jde fuEu vuqlkj ns; gS] &
fuf'pr dj vof/k ds fy,] /kkjk 73 ds v/khu l`ftr ekax ls lacaf/kr C;kt vkSj 'kkfLr ;k nksuksa ls NwV
¼d½ /kkjk 73 dh mi/kkjk ¼1½ ds v/khu tkjh lwpuk ;k /kkjk 73 dh mi/kkjk ¼3½ ds v/khu tkjh fd;k x;k fooj.k] vkSj tgka /kkjk 73 dh mi/kkjk ¼9½ ds v/khu dksbZ vkns'k tkjh ugha fd;k x;k gS; ;k
¼[k½ /kkjk 73 dh mi/kkjk ¼9½ ds v/khu ikfjr vkns'k] vkSj tgka /kkjk 107 dh mi/kkjk ¼11½ ;k /kkjk 108 dh mi/kkjk ¼1½ ds rgr dksbZ vkns'k ikfjr ugha fd;k x;k gS; ;k 8 mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024 rks /kkjk 50 ds rgr C;kt vkSj bl vf/kfu;e ds rgr 'kkfLr] ns; ugha gksxk vkSj lwpuk ;k fooj.k ;k vkns'k] tSlk Hkh ekeyk gks] ds laca/k esa lHkh dk;Zokfg;ksa dks ,slh 'krksaZ ds v/khu tSlk fd fofgr fd;k tk ldrk gS] iwjk gqvk le>k tk,xk %
ijarq ;g fd tgka /kkjk 74 dh mi/kkjk ¼1½ ds v/khu lwpuk tkjh fd;k x;k gS] vkSj leqfpr vf/kdkjh }kjk /kkjk 75 dh mi/kkjk ¼2½ ds mica/kksa ds vuq:i vihy çkf/kdkjh ;k vihy vf/kdj.k ;k U;k;ky; ds funsZ'k ds vuqlj.k esa ,d vkns'k ikfjr fd;k x;k gS ;k ikfjr djuk visf{kr gS] mä lwpuk ;k vkns'k bl mi/kkjk ds [kaM ¼d½ ;k [kaM ¼[k½ esa fufnZ"V ,d lwpuk ;k vkns'k] tSlk Hkh ekeyk gks] ekuk tk,xk%
ijarq ;g vkSj fd mu ekeyksa esa tgka [kaM ¼[k½ ;k [kaM ¼x½ esa fufnZ"V vkns'k ds fo#) ;k vihy çkf/kdkjh ;k vihy vf/kdj.k ;k çFke ijarqd esa fufnZ"V U;k;ky; ds funsZ'kksa ds fo#)] /kkjk 107 dh mi/kkjk ¼3½ ds v/khu ;k /kkjk 112 dh mi/kkjk ¼3½ ds v/khu ,d vkosnu Qkby fd;k x;k gS ;k jkT; dj ds ,d vf/kdkjh }kjk /kkjk 117 dh mi/kkjk ¼1½ ;k /kkjk 118 dh mi/kkjk ¼1½ ds varxZr vihy Qkby dh xbZ gS ;k tgka /kkjk 108 dh mi/kkjk ¼1½ ds v/khu dksbZ dk;Zokgh 'kq: dh xbZ gS] dk;Zokfg;ksa dk lekiu bl 'krZ ds v/khu gksxk fd] mä O;fä vihyh; çkf/kdkjh ;k vihy vf/kdj.k ;k U;k;ky; ;k iqujh{k.k çkf/kdkjh dk vkns'k] tSlk Hkh ekeyk gks] ds vuqlkj ns; dj dh vfrfjä jde] ;fn dksbZ gks] dk Hkqxrku mä vkns'k dh rkjh[k ls rhu eghus ds Hkhrj djsxk%
ijarq ;g Hkh fd tgka ,sls C;kt vkSj 'kkfLr dk igys gh Hkqxrku fd;k tk pqdk gS] mldk dksbZ çfrnk; miyC/k ugha gksxk]
¼2½ mi/kkjk ¼1½ esa fufgr dksbZ Hkh ckr =qfVo'k çfrnk; ds dkj.k O;fä }kjk ns;
fdlh Hkh jde ds lEcU/k esa ykxw ugha gksxh A
¼3½ mi/kkjk ¼1½ esa fufgr dksbZ Hkh ckr mu ekeyksa ds laca/k esa ykxw ugha gksxh tgka mä O;fä }kjk Qkby dh xbZ vihy ;k fjV ;kfpdk] vihyh; çkf/kdkjh ;k vihy vf/kdj.k ;k U;k;ky;] tSlk Hkh ekeyk gks] ds le{k yafcr gS] vkSj mi/kkjk ¼1½ ds v/khu vf/klwfpr frfFk dks ;k mlls igys mä O;fä }kjk okil ugha fy;k x;k gSA
¼4½ bl vf/kfu;e esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] tgka mi/kkjk ¼1½ ds rgr fufnZ"V fdlh Hkh jde dk Hkqxrku fd;k x;k gS vkSj mä mi/kkjk ds rgr dk;Zokgh lekIr ekuh xbZ gS] mi/kkjk ¼1½ ds [kaM ¼[k½ ;k [kaM ¼x½ esa fufnZ"V vkns'k] tSlk Hkh ekeyk gks] ds fo#) /kkjk 107 dh mi/kkjk ¼1½ ;k /kkjk 112 dh mi/kkjk ¼1½ ds rgr dksbZ vihy ugha gks ldsxhA^^
34&ewy vf/kfu;e dh /kkjk 171 esa]&
/kkjk 171 dk la'kks/ku
¼d½ mi/kkjk ¼2½ esa] fuEufyf[kr ijarqd vkSj Li"Vhdj.k c<+k fn;k tk,xk] vFkkZRk%&
ijarq ;g fd ljdkj ifj"kn~ dh flQkfj'kksa ij] vf/klwpuk }kjk] ml rkjh[k dks fufnZ"V dj ldrh gS] tc ls mä çkf/kdkjh fdlh Hkh jftLVªh—r O;fä }kjk miHkksx buiqV dj çR¸k; ;k dj nj esa deh ds ifj.kker% mlds }kjk iwfrZ fd, x, eky vkSj lsokvksa ;k nksuksa ds ewY;ksa esa okLro esa vuq:i deh gqbZ gS ;k ugha] ds ijh{k.k ds fy, fdlh Hkh vuqjks/k dks Lohdkj ugha djsxkA &bl mi/kkjk ds ç;kstuksa ds fy,] ^^ijh{k.k ds fy, vuqjks/k^^ dk vFkZ fdlh Hkh jftLVªh—r O;fä }kjk miHkksx buiqV dj çR;; ;k dj nj esa deh ds ifj.kker% mlds }kjk iwfrZ fd, x, eky vkSj lsokvksa ;k nksuksa ds ewY;ksa esa okLro esa vuq:i deh gqbZ gS ;k ugha] ds ijh{k.k ds vuqjks/k gsrq vkosnd }kjk Qkby fd;k x;k fyf[kr vkosnu gksxkA^;
¼[k½ Li"Vhdj.k dks mlds Li"Vhdj.k 1 ds :i esa iqu% Øekafdr fd;k tk,xk] vkSj bl çdkj iqu% Øekafdr fd;s x, Li"Vhdj.k 1 ds i'pkRk] Li"Vhdj.k c<+k fn;k tk,xk] vFkkZRk%&
2&bl /kkjk ds ç;kstuksa ds fy,] ^^çkf/kdkjh^^ in esa ^^vihy vf/kdj.k^^ 'kkfey gksxkA*A mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024 9 35&ewy vf/kfu;e dh vuqlwph III esa] iSjk 8 ds i'pkr vkSj Li"Vhdj.k 1 ls igys] vuqlwph III dk la'kks/ku fuEufyf[kr iSjk c<+k fn;s tk,axs]vFkkZRk%–
^^ 9≶&chek le>kSrksa esa chekdrkZ dks yhM chekdrkZ vkSj lg&chekdrkZ }kjk la;qä :i ls iwfrZ dh xbZ chek lsokvksa ds fy, yhM chekdrkZ }kjk lg&chekdrkZ dks lg&chek çhfe;e ds çHkktu dk fØ;kdyki] bl 'krZ ds v/khu fd chekdrkZ }kjk Hkqxrku fd, x, çhfe;e dh iw.kZ jde ij yhM chekdrkZ dsaæh; dj] jkT; dj] dsaæ 'kkflr çns'k dj vkSj ,dh—r dj dk Hkqxrku djrk gSA
10&chekdrkZ }kjk iquchZekdrkZ dks nh tkus okyh lsok,¡ ftlds fy, chekdrkZ }kjk iquchZekdrkZ dks Hkqxrku fd, x, iquchZek çhfe;e ls lhfMax deh'ku ;k iquchZek deh'ku dkV fy;k tkrk gS]bl 'krZ ds v/khu fd chekdrkZ }kjk iquchZekdrkZ dks ns; ldy iquchZek çhfe;e] blesa mä lhfMax deh'ku ;k iquchZek deh'ku Hkh 'kkfey gS] ij dsaæh; dj] jkT; dj] dsaæ 'kkflr çns'k dj vkSj ,dh—r dj dk Hkqxrku iquchZekdrkZ }kjk fd;k tkrk gSA^^A
36&Hkqxrku fd, x, lHkh dj ;k myVs fd, x, buiqV dj izR;; dk dksbZ izfrnk; ugha fd;k tk,xk] ftudk bruk Hkqxrku ugha fd;k x;k gksrk] ;k myVk ugha fd;k x;k gksrk] ;fn bl la'kks/ku v/;kns'k dh /kkjk 6 gj le; ykxw jgh gksrhA
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———
No. 401(2)/LXXIX-V-1–2024-2-ka-21-2024
Dated Lucknow, December 10, 2024
IN pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Uttar Pradesh Maal Aur Sewa Kar (Dwitiya Sanshodhan) Adhyadesh, 2024 (Uttar Pradesh Adhyadesh Sankhya 22 of 2024) promulgated by the Governor. Rajya Kar Anubhag-2 is administratively concerned with the said Ordinance.
THE UTTAR PRADESH GOODS AND SERVICES TAX (SECOND AMENDMENT) ORDINANCE, 2024 (U.P. ORDINANCE NO. 22 OF 2024) [Promulgated by the Governor in the Seventy-fifth Year of the Republic of India] AN ORDINANCE
further to amend the Uttar Pradesh Goods and Services Tax Act, 2017.
WHEREAS the state legislature is not in session and the Governor is satisfied that
circumstances exist which render it necessary for her to take immediate action;
NOW, THEREFORE, in exercise of powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor is pleased to promulgate the following Ordinance:-
1. (1) This Ordinance may be called the Uttar Pradesh Goods and Services Tax Short title and commencement (Amendment) Ordinance, 2024.
(2) The provisions of this Ordinance shall come into force on such date as the
State Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this
Ordinance .
10 mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024Amendment of
2. In the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter section 9
referred to as the Principal Act), in section 9, in sub-section (1), after the words "alcoholic liquor for human consumption", the words "and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption" shall be inserted.
Amendment of
3. In section 10 of the Principal Act, in sub-section (5), after the words and section 10
figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
4. After section 11 of the Principal Act, the following section shall be Insertion of new section 11A
inserted, namely:––
"11A. Notwithstanding anything contained in this Act, if the
Government is satisfied that—
Power not to recover Goods and Services Tax not levied or short- levied as a result of general practice.
(a) a practice was, or is, generally prevalent regarding levy of state tax (including non-levy thereof) on any supply of goods or services or both; and
(b) such supplies were, or are, liable to,—
(i) state tax, in cases where according to the said practice, state tax
was not, or is not being, levied, or
(ii) a higher amount of state tax than what was, or is being, levied, in
accordance with the said practice,
the Government may, on the recommendation of the Council, by notification in the Official Gazette, direct that the whole of the state tax payable on such supplies, or, as the case may be, the state tax in excess of that payable on such supplies, but for the said practice, shall not be required to be paid in respect of the supplies on which the state tax was not, or is not being levied, or was, or is being, short-levied, in accordance with the said practice.".
Amendment of
5. In section 13 of the Principal Act, in sub-section (3),––
section 13
(i) in clause (b), for the words "by the supplier:", the words "by the supplier, in cases where invoice is required to be issued by the supplier; or" shall be substituted;
(ii) after clause (b), the following clause shall be inserted, namely:—
"(c) the date of issue of invoice by the recipient, in cases where invoice is to be issued by the recipient:";
(iii) in the first proviso, after the words, brackets and letter "or clause (b)", the words, brackets and letter "or clause (c)" shall be inserted.
Amendment of
6. In section 16 of the Principal Act, with effect from the 1st day of July, section 16
2017, after sub-section (4), the following sub-sections shall be inserted, namely:––
"(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021.
(6) Where registration of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court and where availment of input tax credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date of order of cancellation of registration, the said person shall be entitled to take the input tax credit in respect of such invoice or debit note for supply of goods or services or both, in a return under section 39,–– mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024 11 (i) filed up to thirtieth day of November following the financial year to which
such invoice or debit note pertains or furnishing of the relevant annual return, whichever
is earlier; or
(ii) for the period from the date of cancellation of registration or the effective
date of cancellation of registration, as the case may be, till the date of order of revocation
of cancellation of registration, where such return is filed within thirty days from the date
of order of revocation of cancellation of registration, whichever is later.".
Amendment 7. In section 17 of the Principal Act, in sub-section (5), in clause (i), for the
of section 17 words and figures "sections 74, 129 and 130", the words and figures "section 74 in
respect of any period up to Financial Year 2023-24" shall be substituted.
Amendment 8. In section 21 of the Principal Act, after the words and figures "section 73 or
of section 21 section 74", the words, figures and letter "or section 74A" shall be inserted.
Amendment 9. In section 30 of the Principal Act, in sub-section (2), after the proviso, the
of section 30 following proviso shall be inserted, namely:––
"Provided further that such revocation of cancellation of registration shall be
subject to such conditions and restrictions, as may be prescribed.".
Amendment 10. In section 31 of the Principal Act,––
of section 31.
(a) in sub-section (3), in clause (f), after the words and figure "of section 9
shall", the words ", within the period as may be prescribed," shall be inserted;
(b) after clause (g), the following Explanation shall be inserted, namely:––
'Explanation.––For the purposes of clause (f), the expression "supplier who is not
registered" shall include the supplier who is registered solely for the purpose of deduction
of tax under section 51.'.
Amendment
of section 35 11. In section 35 of the Principal Act, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amendment 12. In section 39 of the Principal Act, for sub-section (3), the following sub-
of section 39 section shall be substituted, namely:––
"(3) Every registered person required to deduct tax at source under section 51 shall electronically furnish a return for every calendar month of the deductions made during the month in such form and manner and within such time as may be prescribed:
Provided that the said registered person shall furnish a return for every calendar
month whether or not any deductions have been made during the said month.".
Amendment 13. In section 49 of the Principal Act, in sub-section (8), in clause (c), after the
of section 49 words and figures "section 73 or section 74", the words, figures and letter "or section
74A" shall be inserted.
Amendment 14. In section 50 of the Principal Act, in sub-section (1), in the proviso, after the
of section 50 words and figures "section 73 or section 74", the words, figures and letter "or section
74A" shall be inserted.
Amendment 15. In section 51 of the Principal Act, in sub-section (7), after the words and
of section 51 figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be
inserted.
Amendment 16. In section 54 of the Principal Act,––
of section 54 (a) in sub-section (3), the second proviso shall be omitted;
(b) after sub-section (14) and before the Explanation, the following
sub-section shall be inserted, namely:–– 12 mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024 "(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty.".
Amendment of
17. In section 61 of the Principal Act, in sub-section (3), after the words and section 61.
figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amendment of
18. In section 62 of the Principal Act, in sub-section (1), after the words and section 62
figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amendment of
19. In section 63 of the Principal Act, after the words and figures "section 73 section 63
or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amendment of
20.In section 64 of the Principal Act, in sub-section (2), after the words and section 64
figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amendment of
21.In section 65 of the Principal Act, in sub-section (7), after the words and section 65
figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amendment of
22. In section 66 of the Principal Act, in sub-section (6), after the words and section 66
figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amendment of
23.In section 70 of the Principal Act, after sub-section (1), the following sub- section 70
section shall be inserted, namely:––
"(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required.".
Amendment of
24. In section 73 of the Principal Act,––
section 73
(i) in the marginal heading, after the words "Determination of tax", the words and figures ", pertaining to the period up to Financial Year 2023-24," shall be inserted;
(ii) after sub-section (11), the following sub-section shall be inserted, namely:––
"(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24.".
Amendment of
25. In section 74 of the Principal Act,—
section 74.
(i) in the marginal heading, after the words "Determination of tax", the words and figures ", pertaining to the period up to Financial Year 2023-24," shall be inserted;
(ii) after sub-section (11) and before Explanation 1, the following sub-section shall be inserted, namely:––
"(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24.";
(iii) the Explanation 2 shall be omitted.
mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024 13Insertion of new 26. After section 74 of the Principal Act, the following section shall be inserted,
section 74A.
namely:––
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward
"74A. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder:
Provided that no notice shall be issued, if the tax which has not been paid or
short paid or erroneously refunded or where input tax credit has been wrongly availed or
utilised in a financial year is less than one thousand rupees.
(2) The proper officer shall issue the notice under sub-section (1) within forty-
two months from the due date for furnishing of annual return for the financial year to
which the tax not paid or short paid or input tax credit wrongly availed or utilised relates
to or within forty-two months from the date of erroneous refund.
(3) Where a notice has been issued for any period under sub-section (1), the
proper officer may serve a statement, containing the details of tax not paid or short paid
or erroneously refunded or input tax credit wrongly availed or utilised for such periods
other than those covered under sub-section (1), on the person chargeable with tax.
(4) The service of such statement shall be deemed to be service of notice on
such person under sub-section (1), subject to the condition that the grounds relied upon
for such tax periods other than those covered under sub-section (1) are the same as are
mentioned in the earlier notice.
(5) The penalty in case where any tax which has not been paid or short paid or
erroneously refunded, or where input tax credit has been wrongly availed or utilised,––
(i) for any reason, other than the reason of fraud or any wilful-misstatement
or suppression of facts to evade tax, shall be equivalent to ten per cent of tax
due from such person or ten thousand rupees, whichever is higher;
(ii) for the reason of fraud or any wilful-misstatement or suppression of facts
to evade tax shall be equivalent to the tax due from such person.
(6) The proper officer shall, after considering the representation, if any, made
by the person chargeable with tax, determine the amount of tax, interest and penalty due
from such person and issue an order.
(7) The proper officer shall issue the order under sub-section (6) within twelve
months from the date of issuance of notice specified in sub-section (2):
Provided that where the proper officer is not able to issue the order within the
specified period, the Commissioner, or an officer authorised by the Commissioner senior
in rank to the proper officer but not below the rank of Joint Commissioner of State Tax,
may, having regard to the reasons for delay in issuance of the order under sub-section
(6), to be recorded in writing, before the expiry of the specified period, extend the said
period further by a maximum of six months.
(8) The person chargeable with tax where any tax has not been paid or short
paid or erroneously refunded, or where input tax credit has been wrongly availed or
utilised for any reason, other than the reason of fraud or any wilful-misstatement or
suppression of facts to evade tax, may,–– 14 mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024 (i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information shall not serve any notice under sub- section (1) or the statement under sub-section (3), as the case may be, in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder;
(ii) pay the said tax along with interest payable under section 50 within sixty days of issue of show cause notice, and on doing so, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded.
(9) The person chargeable with tax, where any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax, may,––
(i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder;
(ii) pay the said tax along with interest payable under section 50 and a penalty equivalent to twenty-five per cent. of such tax within sixty days of issue of the notice, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded;
(iii) pay the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within sixty days of communication of the order, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded.
(10) Where the proper officer is of the opinion that the amount paid under clause (i) of sub-section (8) or clause (i) of sub-section (9) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable.
(11) Notwithstanding anything contained in clause (i) or clause (ii) of sub- section (8), penalty under clause (i) of sub-section (5) shall be payable where any amount of self-assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax.
(12) The provisions of this section shall be applicable for determination of tax pertaining to the Financial Year 2024-25 onwards.
Explanation 1.––For the purposes of this section,––
(i) the expression "all proceedings in respect of the said notice" shall not include proceedings under section 132;
(ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under this section, the proceedings against all the persons liable to pay penalty under sections 122 and 125 are deemed to be concluded.
Explanation 2.––For the purposes of this Act, the expression "suppression" shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under this Act or the rules made thereunder, or failure to furnish any information on being asked for, in writing, by the proper officer.
mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024 15Amendment of 27. In section 75 of the Principal Act,––
section 75
(a) in sub-section (1), after the word and figures "section 74", the words, brackets, figures and letter "or sub-sections (2) and (7) of section 74A" shall be inserted;
(b) after sub-section (2), the following sub-section shall be inserted, namely:–
"(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under clause (ii) of sub-section (5) of section 74A is not sustainable for the reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of sub-section (5) of section 74A";
(c) for sub-section (10), the following sub-section shall be substituted,
namely:––
"(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within the period specified in sub-section (10) of section 73 or in sub-section (10) of section 74 or in sub-section (7) of section 74A";
(d) in sub-section (11), after the word and figures "section 74", the words,
brackets, figures and letter "or sub-section (7) of section 74A" shall be inserted;
(e) in sub-section (12), after the words and figures "section 73 or section 74",
the words, figures and letter "or section 74A" shall be inserted;
(f) in sub-section (13), after the words and figures "section 73 or section 74",
the words, figures and letter "or section 74A" shall be inserted.
Amendment of 28. In section 104 of the Principal Act, in sub-section (1), in the Explanation,
section 104 after the word and figures "section 74", the words, brackets, figures and letter "or sub- sections (2) and (7) of section 74A" shall be inserted.
29. In section 107 of the Principal Act,––
Amendment of section 107 (a) in sub-section (6), in clause (b), for the word "twenty-five", the word
"twenty" shall be substituted;
(b) in sub-section (11), in the second proviso, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amendment of 30. In section 112 of the Principal Act,––
section 112 (a) with effect from the 1st day of August, 2024, in sub-section (1), after the words "from the date on which the order sought to be appealed against is communicated to the person preferring the appeal", the words "; or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later." shall be inserted;
(b) with effect from the 1st day of August, 2024, in sub-section (3), after the words "from the date on which the said order has been passed", the words "; or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later," shall be inserted;
(c) in sub-section (6), after the words, brackets and figure "after the expiry of the period referred to in sub-section (1)", the words, brackets and figure "or permit the filing of an application within three months after the expiry of the period referred to in sub-section (3)" shall be inserted;
(d) in sub-section (8), in clause (b),––
(i) for the words "twenty per cent.", the words "ten per cent." shall be
substituted;
(ii) for the words "fifty crore rupees", the words "twenty crore rupees"
shall be substituted.
16 mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024Amendment of
section 122
31. In section 122 of the Principal Act, with effect from the 1st day of October, 2023, in sub-section (1B), for the words "Any electronic commerce operator who", the words and figures "Any electronic commerce operator, who is liable to collect tax at source under section 52," shall be substituted
Amendment of
32. In section 127 of the Principal Act, after the words and figures "section section 127
73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
33. After section 128 of the Principal Act, the following section shall be Insertion of new section 128A
inserted, namely:––
"128A. (1) Notwithstanding anything to the contrary contained in this Act, where any amount of tax is payable by a person chargeable with tax in accordance with,––
Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.
(a) a notice issued under sub-section (1) of section 73 or a statement issued under sub-section (3) of section 73, and where no order under sub-section (9) of section 73 has been issued; or
(b) an order passed under sub-section (9) of section 73, and where no order under sub-section (11) of section 107 or sub-section (1) of section 108 has been passed; or
(c) an order passed under sub-section (11) of section 107 or sub-section (1) of section 108, and where no order under sub-section (1) of section 113 has been passed, pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, and the said person pays the full amount of tax payable as per the notice or statement or the order referred to in clause (a), clause (b) or clause (c), as the case may be, on or before the date, as may be notified by the Government on the recommendations of the Council, no interest under section 50 and penalty under this Act, shall be payable and all the proceedings in respect of the said notice or order or statement, as the case may be, shall be deemed to be concluded, subject to such conditions as may be prescribed:
Provided that where a notice has been issued under sub-section (1) of section 74, and an order is passed or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court in accordance with the provisions of sub-section (2) of section 75, the said notice or order shall be considered to be a notice or order, as the case may be, referred to in clause (a) or clause (b) of this sub-section:
Provided further that the conclusion of the proceedings under this sub-section, in cases where an application is filed under sub-section (3) of section 107 or under sub-section (3) of section 112 or an appeal is filed by an officer of State tax under sub- section (1) of section 117 or under sub-section (1) of section 118 or where any proceedings are initiated under sub-section (1) of section 108, against an order referred to in clause (b) or clause (c) or against the directions of the Appellate Authority or the Appellate Tribunal or the court referred to in the first proviso, shall be subject to the condition that the said person pays the additional amount of tax payable, if any, in accordance with the order of the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, within three months from the date of the said order:
Provided also that where such interest and penalty has already been paid, no refund of the same shall be available.
(2) Nothing contained in sub-section (1) shall be applicable in respect of any amount payable by the person on account of erroneous refund.
(3) Nothing contained in sub-section (1) shall be applicable in respect of cases where an appeal or writ petition filed by the said person is pending before Appellate Authority or Appellate Tribunal or a court, as the case may be, and has not been withdrawn by the said person on or before the date notified under sub-section (1).
mRrj izns'k vlk/kkj.k xtV] 10 fnlEcj] 2024 17(4) Notwithstanding anything contained in this Act, where any amount specified
under sub-section (1) has been paid and the proceedings are deemed to be concluded
under the said sub-section, no appeal under sub-section (1) of section 107 or sub-section
(1) of section 112 shall lie against an order referred to in clause (b) or clause (c) of sub-
section (1), as the case may be.".
Amendment of 34. In section 171 of the Principal Act,––
section 171 (a) in sub-section (2), the following proviso and Explanation shall be inserted,
namely:––
'Provided that the Government may by notification, on the recommendations of
the Council, specify the date from which the said Authority shall not accept any request
for examination as to whether input tax credits availed by any registered person or the
reduction in the tax rate have actually resulted in a commensurate reduction in the price
of the goods or services or both supplied by him.
Explanation.––For the purposes of this sub-section, "request for examination"
shall mean the written application filed by an applicant requesting for examination as to
whether input tax credits availed by any registered person or the reduction in the tax rate
have actually resulted in a commensurate reduction in the price of the goods or services
or both supplied by him.';
(b) the Explanation shall be renumbered as Explanation 1 thereof, and after
Explanation 1 as so renumbered, the Explanation shall be inserted, namely:––
'Explanation 2.––For the purposes of this section, the expression "Authority"
shall include the "Appellate Tribunal".'.
Amendment of 35. In Schedule III to the Principal Act, after paragraph 8 and before
Schedule III Explanation 1, the following paragraphs shall be inserted, namely:––
"9. Activity of apportionment of co-insurance premium by the lead insurer to the
co-insurer for the insurance services jointly supplied by the lead insurer and the co-
insurer to the insured in co-insurance agreements, subject to the condition that the lead
insurer pays the Central Tax, State tax, Union territory tax and integrated tax on the
entire amount of premium paid by the insured.
10. Services by insurer to the reinsurer for which ceding commission or the
reinsurance commission is deducted from reinsurance premium paid by the insurer to the
reinsurer, subject to the condition that the Central Tax, State Tax, Union territory tax and
integrated tax is paid by the reinsurer on the gross reinsurance premium payable by the
insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance
commission.".
No refund of 36. No refund shall be made of all the tax paid or the input tax credit reversed,
tax paid or
which would not have been so paid, or not reversed, had section 6 of this Amendment
input tax credit Ordinance been in force at all material times.
reversed
ANANDIBEN PATEL, Governor, Uttar Pradesh.
———
By order, ATUL SRIVASTAVA, Pramukh Sachiv.
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