Part EOG (Page 1069 1212)

gd wP
sU IV-A
AUg, zsg, s

j 26, 2014 (st 7, P 1935)
A. 161
Part IV-A
Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)
No. 161
KARNATAKA LEGISLATIVE ASSEMBLY SECRETARIAT

NOTIFICATION
No. KLA/LGA/31/LA Bill/2014, Bangalore, Dated: 26-2-2014
The following Bill was introduced in Legislative Assembly on 26-2-2014
KARNATAKA LEGISLATIVE ASSEMBLY
FOURTEENTH LEGISLATIVE ASSEMBLY
THIRD SESSION
THE KARNATAKA APPROPRIATION (VOTE ON ACCOUNT) BILL, 2014
(L.A. Bill No. 31 of 2014)
A Bill to authorize payment and appropriation of certain sums from and out of the Consolidated
Fund of the State of Karnataka for the Services of the part of the Financial year 2014-15.
Whereas it is expedient to authorize payment and appropriation of certain sums from and out of the
Consolidated fund of the State for the services of the part of the Financial Year 2014-15.
Be it enacted by the Karnataka State Legislature in the Sixty Fifth Year of the Republic of India as
follows :1. Short Title : This Act may be called the Karnataka Appropriation (Vote on Account) Act, 2014.
2. Issue of Rupees 4719524.34 Lakhs out of the Consolidated Fund of the State of Karnataka for
the part of the Financial year 2014-15 : From and out of the Consolidated Fund of the State of Karnataka,
there may be paid and applied sums not exceeding those specified in column 5 of the Schedule
amounting in the aggregate to the sum of Rupees forty-seven thousand one hundred ninety five crores
twenty four lakhs thirty four thousand only towards defraying the several charges which will come in the
course of payment during the part the Financial Year 2014-15 in respect of the services specified in
column 2 of the Schedule.
3. Appropriation :-The sums authorized to be paid and applied from and out of the Consolidated
Fund of the State by this Act
shall be appropriated for the
Schedule in relation to the said year.
(1069)
services
and purposes expressed in the
PlP gdv, Ugg, iZ 13, 2014
1070
gd wP
SCHEDULE
(See Sections 2 and 3)
(` in lakhs)
Sums not exceeding
Demand
Service & Purpose
voted by the
Legislative
Assembly
Charged on
the consolidated Fund
Total
No.
1
01
02
03
04
Agriculture and Horticulture
Animal Husbandry and Fisheries
Finance
Department of Personnel and

Administrative Reforms
05
06
07
Home and Transport
Infrastructure Development
Rural Development and

Panchayath Raj
Forest, Ecology and Environment
08
Cooperation
09
Social Welfare
Women and Child Development

11
Information, Tourism and Youth
13
14
15
1,77,249.14
9.33
1,77,258.47
Capital
2,633.16
...
2,633.16
Revenue
58,460.18
3.47
58,463.65
Capital
7,480.54
...
7,480.54
4,10,099.35
9.67
4,10,109.02
Capital
598.94
...
598.94
Revenue
34,719.39
5,981.18
40,700.57
Capital
15,298.48
...
15,298.48
Revenue
1,61,862.18
...
1,61,862.18
Capital
8,873.18
...
8,873.18
Revenue
283.97
...
283.97
Capital
20,957.93
...
20,957.93
Revenue
2,55,200.50
479.95
2,55,680.45
Capital
56,316.53
...
56,316.53
Revenue
40,901.15
15,004.17
55,905.32
Capital
416.63
...
416.63
20,584.63
...
20,584.63
1,625.84
...
1,625.84
1,62,311.89
...
1,62,311.89
Capital
53,511.02
...
53,511.02
Revenue
1,19,052.76
...
1,19,052.76
Capital
3,288.00
...
3,288.00
Revenue
11,279.32
...
11,279.32
Capital
9,818.94
...
9,818.94
1,49,001.15
1.67
1,49,002.82
126.65
...
126.65
1,38,653.65
1,039.90
1,39,693.55
Capital
3,380.33
...
3,380.33
Revenue
6,216.00
...
6,216.00
Capital
466.62
...
466.62
Revenue
Revenue
Capital
10
12
Revenue
Services
Food and Civil Supplies
Revenue
Revenue
Capital
Revenue
Information Technology
Revenue
gd wP
1071
SCHEDULE
(See Sections 2 and 3
(`` in lakhs)
Sums not exceeding
Demand
Service & Purpose
voted by the
Legislative
Assembly
Charged on
Total
No.
1
16
Revenue
79,668.87
...
79,668.87
Capital
2,217.44
...
2,217.44
Revenue
6,87,540.25
...
6,87,540.25
Capital
22,542.91
...
22,542.91
Revenue
22,831.06
...
22,831.06
Capital
9,672.44
...
9,672.44
Revenue
2,58,324.59
...
2,58,324.59
Capital
41,482.85
...
41,482.85
Revenue
86,320.05
...
86,320.05
Capital
1,34,791.49
...
1,34,791.49
Revenue
44,601.03
...
44,601.03
Capital
2,67,008.58
...
2,67,008.58
Revenue
1,83,416.47
...
1,83,416.47
Capital
17,314.19
...
17,314.19
Revenue
24,726.60
...
24,726.60
Capital
1,109.89
...
1,109.89
2,24,584.65
100.00
2,24,684.65
Capital
30,066.66
...
30,066.66
Revenue
9,614.90
...
9,614.90
Capital
201.65
...
201.65
Revenue
5,845.93
...
5,845.93
Capital
20,464.62
...
20,464.62
Revenue
20,879.83
...
20,879.83
Capital
333.30
...
333.30
28
Parliamentary Affairs and Legislation Revenue
5,279.58
95.55
5,375.13
29
Debt Servicing
Revenue
...
3,39,966.00
3,39,966.00
Capital
...
2,25,325.57
2,25,325.57
4,131,507.88
588,016.46
4,719,524.34
17
18
19
20
21
22
23
24
25
26
Housing
Education
Commerce and Industries
Urban Development
Public Works
Water Resources
Health and Family Welfare
Labour
Energy
Revenue
Kannada and Culture
Planning, Statistics, Science and

Technology
27
Law
Total
1072
gd wP
STATEMENT OF OBJECTS AND REASONS

This Bill is introduced in pursuance of the provisions of Article 204 of the Constitution of India to provide for
the appropriation out of the Consolidated Fund of the State towards defraying the several charges which will
come in course of payment during the part of the Financial Year 2014-15 granted on Vote on Account under Article 206
(1) (a) .
SIDDARAMAIAH
Chief Minister and
Minister for Finance
P. OMPRAKASHA
Secretary
Karnataka Legislative Assembly
gd wP
sU
AUg, zsg, s

j 26, 2014 (st 7, P 1935)
A. 162
No. 162
Part I
Pg aAi
Ai :
2014-15 U Ai AidAi Azg

U z
gU
Az
iUaU
gr U.
NzVz :
Pgz iUa v AS: M 21 JJ 2013-14, AP: 05.06.2013.

:
(1) g Nzz Pgz Dzz

v AiAv Ai AidAi 2013-14 AzPAq
z
jU AidAi
v AP:31.07.2014P PAiUwg
zjAz, gv P jU
Az
iUaU
r F PP Aq Dz grVz.
Pj Dz AS: M/101/JJ/2014, AU
g AP: 26.02.2014

A
i jz PgtU Ai Ai z
g Az F PP A
q iUaU
grz.
1.
Ai P j gvg DgU gPu

AidAi 2003-04 Az gdz Ut P jUU Gv

Utlz DgU gPuA
i MzV PlP Pg ejUg MAz AiA- aQv
AidAiiVz. M Q Ut P g AWU
z P g Pw
/ Ut PAivg P g AWU
,
Ut zz P g AWU
, GvzP g
P g AWU
, P Gv igl P g AWU
,
vlUjP P g AWU
(P/vlUjP/UjP GvU Agt P g AWU

j), Pj PtP
v Pj GvU P g AWU
, P j P g PSU
, P j s
C APU, Ut U
Ug
z
z
Ugg, rPPg v Pg P g AW EvU
Azg z
V P g
wAUVz, Dv U C PlAz J z
g 2014-15 Uv AwUAi w iq
P Ai AidAi z
gUz. Cz gdz Ut z
z ZavP zg U,
gAUsPzgU, ez
P zg U AwP C P g AWU
, Ut P g AWU

z
v
Az P A
i fU
P vlU
P iqwg Am PPg U , Ut P g
AWU

z
v Ag gdz P Gv igPm wUU P P v
Az DAiAiiVg gv w
U
,
Ut P g AWU

z
v Ag vP v

gU (lt z
z vP v

z g gv r),
gdz Ut z
z
g
Cij, Cg-Cij dAUU
zz P j AWU
U Evg
zz P g AWU
z
g, f PAz P g APU wAz AWnng J Ut Ai UA v -Q UAU z
g, Ut z
z

P g AWU

z
v Ag AVP
CA
Svg (AU TAig), Cz P g AW/APU
q j
wg Ut z z
g
Ai UA U Q UA z
g v Cg PlAz z
g Pq AidAi z
gU
Cjgvg. Dzg CAv Ai UAU
/ AzuAiiV P Dg wAU Pg P.
gd wP
1073
2.
Ai AidAi s qA
i M QAi P g AWz z
Vg P. PlP P g AWU

CAi 1959g Cr Cx PlP z P g CAi 1997g Cr Cx gd P g AWU

CAi 2007g Cr Azz U ag Aiiz MAz P g AWz
z
v qz

01.06.2014P P 3 wAUVgP.
3.
DzU Ug
/ ltz evU Ug
P U Mn
g z
z

P w
P g AWU
/
GvzP g
P g AWU
zg Ug

P/Ug
/ lt z z
wz , Cg z
v Ag
P g AWU
Ai P d Agg
, FUU Pz
U
AidAirAi z
v
AzuA
iiVz,
P U CAvg
U AidAirAi Pj /Az
CgVvg.
4.
CsP PlAz Aiiz M z

/z
wg C P g AWz z
V/V Ai
z z CAzg 01.06.2014P 3 wAUVz, CAv PlAz w

Ai z
Uv CA
i
P AwU
P Ai AidAi s qA
iz. CsP PlA CAzg vAz, v,
UAq/ zAiiUz t P, , P
j JAz Cxz.
5.
zAiiVg t U U C P vAz/v/Ct/v Eg PlAzA

i CAzg z
s
Cfzgg PlAz Vzg, Cg AwU t wzg Pgt/AzuU
U
AidAi s qA
i CgVgvg. DzU, 2014-15 AidAi CAi zAiiz t
U vAz/v/Ct/v Eg ev Vgz AWz PAiAi gU zg CAx Azs
z
jzAv CsP PlAz z
AiiV AidAi s qAi CgU. Dzg, C
P g AWz z
AiiV Ai
z z P 3 wAU P
z, F Azs CAx
U C.
zAiiV UAq Ai iqwg U z
s Cfzgg evAi iqz Eg t
PAz P g AWU
AwUAi PjvP z
.
6.
2014-15 zAiiUz t PU z
s Cfzgg AwU wz, DAvg zAiiVz
CAv zAiiz t PU 2014-15 31.05.2015gg
U
Ai AidAirAi s
qA
izVz.
7.
2014-15 U Ai P AwUAi wAijU g.250/-P UUVz. F AidAi Aid

qA
i Gz w
Aig g.250/- gAv zs Cfzgg v Cg PlAz Gzz w
Ai
z
jU PqAiV w iq P. F Q g.10/- C AWz g ZP v Ai z
gU

Az
zj
U vz

s
V P g AW/AAi ElP
Aq, Gz g.240/-U
t
Pjz 15 U
UV AAz f P j APU
Ai l Ag SvU di
iq P/UvP z. Az D t ElP
Aq P j AW/AAig AQ AiU
P g Az CU
r w iq zgUvg.
8.
MAz PlAz z
g a

i tz Ai z
gU
Azz, qUwg
jAiiwAi
P
CAzg 2014-15 U AzjVz. Aiiz MAz PlAz Lg
Cx CzQAv aU
PlA z
g Ai z
gV Azz/ Pjz Cg w Pz
AwU tz CAzg w
z
jU g.240/-g .15 jAiiw qA
i Cjgvg.
9.
j ew v j U
z P g AWU
z
g P AwU g 50/- w 2014-15
z
gUz U PjPz. F Q g.10/- C AWz g ZP v
Ai z
gU
Az
zj
U vz
s
V P g AW/AAi ElP
Aq, Gz
g.40/-U
Ai lU w P. Gz g.200/-U AwUAi j ew/j AUqz
z
jU
Pgz wAz sj
Uz.
10.
Ai z
gU UUz Uj Aiw 75 Azg
gvz
. CAzg Aiiz M QAi
AidAi s qAi Ai
gA
s DU CAzg 01.06.2014P 75
U
tUArzg AidAi s qA
i CU.
11.
e
v vAi g
Ai Pqz
g 30 U
g
U
v g
Eg Pr Dzsgz F
AidAirAi g s qA
iz. 30 U
Avgz

U j
AU D
z Aii
Az
s zA
i AzPAq AidAi v qAiz.
1074
gd wP
12.
Ai AidAi MAz Av Aq AidAiiVz, AidAir z

jAz AU
z AwUAi vQAv
aQv Z w

aU
w DUwz. AidAi vAi zAz a
i tz z
gU

Az A
iwz Cw C Vz. 2003-04g AidAi ig 16.00 P z
gU
AzuA
iAU gA
Vz, w

U
Azu U
w
AiiUv Az, 2013-14 Uj
37.97 P z
g Azu DVgvz
. Ut z
z Pg AWU
z
g ASAi ig 1.25 Pn
Egz v Ut z
z Q UA/
Ai UAU z
g ASAi UzU AidAi
z
gUz
g
AS aU
Egvz
. DzjAz, 2014-15 P 50.00P z
gU
Az Uj
UrVz. w
fA
i jwAi U z
l P g AWU
AzsP g
w fU
v
P Uj
UUAv aVz.
13.
2013-14 37.97 P z
gV Azz, Cg
g

2014-15 U Ai z
gU
V
PjAv rPvP z v Ml AzuA i UtAi zs
ir 50.00 P z
gU
Ai
AidAi AzP.
14.
2014-15 U Ai z
gU
Az PAiP
F PV
Av UUVz.
C)
Ai z
gU
Az/ Pj Q A
iAi gA s iq AP: 15.03.2014.
D) Ai z
gU
Az/ Pj PAi AP: 31.05.2014.
15.
Ai AidAirAi 2013-14 z
gVzj
U Pj PAi AP: 31.05.2014, Dzg
2013-14 qz Pr Ai 31-7-2014gg
U

Ai AidAi s qA
i
Cjgvg. Aiig
AP: 31-5-2014gU Pgt
irPvgA
i CAvjU iv 2014-15
Ai sP AP:01-08-2014jAz Cg v CjU AidAi C AP:01-06-2014
jAz AP:31-05-2015 CAiUvz.
16.
Ai AidAirAi z APU
Avgz
C AzjAiz, Ai z
gU
AzPU/ Pgt
P CfU
PjU. MAz Uv APU
Avg Azz
CAxg
AidAi s qA
i CgU.
17.
2014-15 Ai zgU
zV Az 2013-14 g
gd irg
Azt sgAU
iv JjU GAiV P v Ugw an MzV P. g Aiiz
U

rg sgAU
GAiVvP z
18.
2013-14 g
gf Gz sgAU
iv 2014-15 U GAiV P, UAi
GAiVU Azu CfAi 2014-15 Aid gA s AP:01.06.2014 v PAiz
AP:31.05.2015 JAz U Azt sgAU 2 sUU

g.210/- JAz g.240/- JAz w
DAii AWz PAizU Cg bm ir AWz g PP.
DAvg F
P Ai lAz g
gd irz Azt sgAU
GAiV P, AzuU

Pz CP ASAi sgAU
P g AWU
GAzsP g
U Ai l Pb jAz qz
Cg
Ai P g AWU
PAizUU sgA P U

Av-AvV g Pw qA
iP. M
gz sgAU
P g AWz
g
iwAi wAiiV AwU t AQU w irz
Avg
v sgAU
MzV P. P g AWP sgA gU P z
AS v AiP L.r
ASAi PAizAz Pw qz P P. F U jUV v
P P z

gng
P.
Pgt
PV mg
sgA GAiV P. Pj PAq zjU zV Lr Pq PqvP z,
CjU t wzP gw Pl, gwAi FUU rg Pq AiP Lr Ag P
v wz wAU, v AP vz P. P g AWU
PAizU Pgt
PV
sw
irz Pgtz sgAU
qm JAnU P P. PjPAq z
g F Az qz
Lr
Pqq, 2014-15 U P AwU wz gwAi mP DvU
U aQv qA i
dgrP.
zV AzPAqj
U Azu sgA PsU
z
jU Pq P.
U

qm JAn iq AAz fA
i P g AWU
GAzsP g
Pb jU q P. Azu
CA
i w
wAU PAi AU
z AwUAi t AQU d ir gAiAU P P v
DVAzU qm JAn iq CPUAv w
wAU PAi Azu Cf/ Pgt
zg

g v Pgt
z Az
s z z
gU qAi Dq D Pq m CAn, J
gU

AU zV Azz v Pgtz z
gU vSAiAU P g AWU
GAzsP g

Pb jU r Pw qAiP.
gd wP
19.
1075
F Az Ai z
jU qUwz Ugw an v gAi AsUz
Azz m CAn
zw Eg. m z
g m v iwAi Cr
g
U
mP DvU

aQv qA
i
Wu vP V P g AWU
U n q PUwv . F vAzgA
i v
F PP A
q zuA
i
iqVz.
C.
2014-15 zV Azzj
U PqU
Pq P. zs Cfzgg v
Cg PlAz z
g Jgq savU

vAz Pb j w
v z
g w
Ai AsUz
Cf sgA
P
AS CUtV mU
CAn savz PU
Cg g

gAiP.
D.
2014-15 zV Az z
g Pq AsUz
g
z
g J mU
P g AWz zA
i P P. (2013-14g z
gzg
Ai Pq MAz P g AWz
z Ez Pgt iq Az
s zzg

Pq P g AWz z P P)
20.
2014-15 zV Azu/ PgtUAq/ qAiiz z

gUU AW P AwU t
qz
rg Pw gAi v Azu sgA z
gU
w
Ai z
g 2014-15
CAvzg
U
gQv

V ElP P v AidAi s qA
i Az
s z Lr Pq v
gAi lAz CAVPjl DvU

U PqAiV dgrP JA wP qvP z .
21.
FUU z
v qzPArz 2014-15 Pgt
z Aiz F Az AzPArg
z
gz, E Z PlAz z
g Pj CjU Uv AwU w Pgt
z
qUV Eg Pgtz q Cf sgAU Cg iwAi vA AUz
s
m
CAn qm JAnU P P v Pgtz qAiiVzg CAv Az
s z CjU F Az
rz PrA
i zV qAiizg
s
m CAn Pq PqzgjU
AwgV P.
22.
2008-09g Az z
gUU AiP Lr ASAi r z
gU iwAi Ai m
www.yeshasvini.kar.nic.in/yeshsearch Cr
Vz. 2010-11 Az zV AzuA
iiVz
z
gU v Pgt
UArz z
gU iwAi Pq m Cr
Vz. DzjAz 2008-09
v CzQAv Az AidAi z
gUVzg
v Avg Azu Pjz Ezg
, 2014-15
AidAirAi g Aiz, CAv z
gU
Az Azt sgAU

GAiV P.
23.
x
P Ai P g AWU
v qAi z
g v Cg PlAz Evg J z
g
Ai AidAirAi Ai AidAirAi - guAz z
gV iqw. Ez jw
Gz J f PAz APU v Evg Ut P g AWU
v qAi z
g
Ugg v Cg PlAz Evg J z
g Ai AidAirAi Az P
PU
wz.
24.
Cz jw Pq APU Pq W vgu
/
w Az
s z Ai P AwU
t Ugg PlAz C QU

z
gV iq P.
25.
GvzP g
P g AWU
, P j P g PSU
, P j VgtU

Ev P j AWU

Cg z
jU t w iqU CAv z
g PlAz C QU

z gV Azu
iq P. z
s Cfzgg v Cg PlAz Aiiz z
Pj Pg
V Cx SV PAAi
PAiwz, g Aiiz DgU i AidAi s P CVz, CAv
g

Ai
AidAi ssAiiV Azgz . DzU Aiiz PgtPV Azzg
Cg Ai
AidAi s qA
i CgU.
26.
gdz P GvzP g
MPlU v P P g AW/AU
CU z
g Ai AwUAi
sUB t P g AWz Av AqAz sj
w. F z wAi gdz J P g AW AU

Pq CjAv v aVz.
27.
2014-15 zV/Pgt
irP z
gU iw v CP
V z
g Cx
P g AWU
vAzV DVzg Uwz Cx Uwz
A
i Azu Azg CAv QU
Ai
AidAirAi s qA
i C
g U wz AwU t lU
QPUz
UAi CAv ssU Ai AidAi z
v vAv gz U
vz
, v
P gz w Dzz C Pv
Eg.
1076
gd wP
28.
Ai
AidAirAi
iwAiU
Aq
ZgU

P g
AWU

2014-15 U AidAirAi zV Az/ Pgt
U s
sU Ai Pq
Ag zs CfzgjU iv F ZgU
r, Zg Pjg U PwAi qz
P g AWU
ElPArg P.
29.
2014-15 P z
g Ai AwU t P g AWP w ir, sm Ev C P
iwAi MzVz Ezg, F PgtAz P g AWz Q Gz AwUAi v
P g AW
Ai lU rz ztUA
iAz jUt
, l SvU diiqvP z .
30.
2014-15 Ai AidAi CA
i AP: 01.06.2014jAz gA
s
V 31.05.2015P VAivz. Dz
Pgt F v CAi zV AzuA iiU/ qAiiU ss
U Ai AidAi
s AP: 01.06.2014 jAz ejU gAv iv qA i CgUvg. DzjAz P g AWU
q
AwU t Pw g/s
s
U F CAz U V wPAi Pq P.
Evg AiU U F z qz v U

AiUU gz
z
iUa AiU

Av aVz. Ai AidAi iUaU U wP q DAii Avz P g AWU

dAn AzsP g
Cg Ai ESPjU, f
P g APU, GvzP g
MPlU v Evg
R P g AW / AU R PAiuPjU A
s i Av lz
az.
Avg : 15.03.2014gU J f P g AWU
GAzsP g
U Cg fA
i J Ut P g
AWU
CzsPg
v PAizAig, Q UA/
Ai UA v AAz ESU
CPjU s
Pgz
PAiiUg Kr AidAi iUa AiU , EwwU v AidAz s
qA
ig
U iwAi r, vUz
PAq P
z U g
Ai P g AWU
AzsP j
U v PgP

aVz.
Z.J UgdAi
Pv
Pj v z
v
Pgz dAn PAiz
P g ES
gd wP
sU
Part I
AUg, zsg, s

j 26, 2014 (st 7, P 1935)
A. 163
No. 163
Pg aAi
Ai : 2014-15 Az Ai Ug P jU DgU gPu AidAi ejU U
z
gU
Az iU aU
gr U.

:
Ai AidAi Ug
z
U

g
P g AWUU j
PAz, Ug
P jU , vP v

g,
P
iq CAiU, m PPg AWz
g
, CA
Svg DAiUz z
g, PPl P g
AWU
Aq
Az, Plq it qAz, v j ew v j U
z P g AWU
Az,
v Ug

U CP U
z djAz U Az A
i Pg Ug

z z zs U
z dg ,qv

gSAz PU
Egg
, Ug z
z
j ew v j U
z dg v DgU gPu
U
V Dv
RZ sj
q uA
i UA
q Ai AidAi Ug
P g AWU
z
jU j
PlP
Pg wi a Alz MU rz. F Ai 2014-15 Az Ug
P jU
v Cg
PlAU
zj
U Ai Ug P jU DgU gPu AidAi ejU F PPA
q Dz grz
Pj Dz AS: M/119/JJ/2014, AU
g AP: 26.02.2014

A
i jz PgtU Ai Pg Ai Ug
P jU DgU gPu
AidAi 2014-15 U
ejU Dz, Ai z
g Az F PPA
q iUaU
grz.
1.
Ai Ug
P j DgU gPu
AidAi 2014-15 Az gdz Ug
P jU v Cg
PlA U
zj
U Gv
Utlz DgU gPu
Ai MzV PlP Pg ejUwg MAz
AiA- aQv AidAiiVz. M Q PAiwg Ug
z
z Aiiz vg
z
Ug
P g
AWU

(VvUArg, CUAq (Qq lq) v Pgg
P g AWU
z g gv r)
gd wP
1077
z
gV 3 wAU P
zg CAv P g AWz z
g v v v PlAU
zg
F AidAir
z
gV Az Pz.
2.
Ai AidAi s qA
i M QAi P g AWz z
Vg P. PlP P g AWU

CAi 1959g Cr Cx PlP z P g CAi 1997g Cr Cx gd P g AWU

CAi 2007g Cr Azz U ag Aiiz Ug
P g AWz
z
v qz

01.06.2014P P 3 wAUVgP.
3.
DzU Ug
/ ltz evU Ug
P U Mng z
z
f PAz APU
q g
q
Cx f PAz AUAz l Ug
z
z
g

Ai UAU v Cg
PlAzg
Ai Ug
P j DgU gPu
AidAi z
gUz, Dzg EAv
Ai
UAU

ir P 3 wAU Uwg P.
4.
CsP PlAz Aiiz M z

/z
wg C P g AWz z
V/V Ai
z
z CAzg 01.06.2014P 3 wAUVz, D PlAz w
Ai z
Uv CA
i P AwU
P Ai AidAi s qA
iz. CsP PlA CAzg vAz, v, UAq/
zAiiUz t P, , P
j JAz Cxz.
5.
zAiiVg t U U C P vAz/v/Ct/v Eg PlAzA

i CAzg z
s
Cfzgg PlAz Vzg, Cg AwU t wzg AzuU
U AidAi s
qA
i CgVgvg. DzU, 2014-15 AidAi CA
i zAiiz t U
vAz/v/Ct/v Eg ev Vgz AWz PAiAi gU zg CAx Az
s z
jzAv CsP PlAz z
AiiV AidAi s qA
i CgU. Dzg, C P g
AWz z
AiiV Ai
z z P 3 wAU P
z, F Azs CAx
U C.
zAiiV UAq Ai iqwg U zs Cfzgg evAi iqz Eg t
PAz P g AWU
AwUAi PjvP z
.
6.
2014-15 zAiiUz t PU z
s Cfzgg AwU wz, DAvg zAiiVz
CAv zAiiz t PU
P 31.05.2015gg
U
Ai AidAirAi s
qA
izVz.
7.
2014-15 U Ai P AwUAi w
AijU g.1010/-P UUVz. F AidAi A
id
qA
i Gz w
Aig g.1,010/- gAv zs Cfzgg v Cg PlAz Gzz w
Ai
z
jU PqAiV w iq P. F Q g.10/- C AWz g ZP v Ai z
gU

Az
zj
U vz

s
V P g AW/AAi ElP
Aq, Gz g.1,000/-U
t
Pjz 15 U
UV AAz f P j APU
Ai l Ag Ug
Ai SvU di
iq P/U P. Az D t ElP
Aq P j AW/AAig AQ AiU P g
Az CU
r w iq zgUvg.
8.
j ew v j AUq U
z P g AWU
z
g v Cg PlA U
zg
g.810/-
AwUAiiV w Ug
P jU DgU gPu
AidAi z
gUz. Cg Gz AwU g.200/U
Pg J.. /n.J. sA
qAz sj
z.
9.
2014-15 U Aiiz MAz PlAz Lg Cx CzQAv aU

PlA z
g Ai z
gV
Azz Cg w Pz AwU tz CAzg w
z
jU g.1,000/-g .15 gAv jAiiw
qA
i Cjgvg.
10.
Ai z
gU UUz Uj Aiw 75 Azg
gvz
. CAzg Aiiz M QAi
AidAi s qA
i Ai
gA
s DU CAzg 01.06.2014P 75
tUz
AidAi s qA
i CU.
11.
e
v vAi g
Ai Pqz
g 30 U
g
U
v g
Eg Pr Dzsgz F
AidAirAi g s qA
iz. 30 U
Avgz

U j
AU D
z Aii
Az
s zA
i AzPAq AidAi v qAiz.
12.
Ug
Ai AidAi MAz Av Aq AidAiiVz, AidAir z
jAz AU
z
AwUAz aQv Z
w PzjAz. AidAi vAi zAz a

i tz
z
gU
Az A
iwz Cw C Vz. Ug
z
z P g AWU
z
g ASAi
1078
gd wP
CAzd 75.65 PQ Av Z Egz U Ug

z
z Q UA/
Ai UAU z
g ASAi
UzU AidU Mrzzg
AS aU
Egvz
. DzjAz, 2014-15 P 30.00P
z
gU
Az Uj UrVz. w
fA
i jwAi U z
l P g AWU
AzsP g

w
fU
v
P Uj UUAv aVz.
13.
2014-15 U Ai z
gU
Az PAiP
F PV
Av UUVz.
C)
Ug
Ai z
gU
Az QA
iAi gA s iq AP:
15-3-2014.
D)
Ai z
gU
Az PAi AP: 31.05.2014.
14.
z APU
Avgz
C AzjAiz, Ug
Ai z
gU AzPU
CfU
PjU. MAz Uv APU
Avg Azz CAxg AidAi s
qA
i CgU.
15.
2014-15 Ug
Ai z
gU
zV Az 2014-15 g
gd irg
Azt sgAU
iv JjU GAiV P v Ugw an MzV P. P g AWU

GAzsP g
U AzuU
Pz C P ASAi sgAU
Ai l Pb jAz qz
Cg Ai
P g AWU
PAizUU sgA P U

Av-AvV g Pw qA
iP. M gz
sgAU
P g AWzg
iwAi wAiiV AwU t AQU w irz Avg

v sgAU
MzV P. P g AWP sgA gU P z
AS v AiP L.r ASAi
PAizAz Pw qz
P P. F U jUV v
P P z gng
P. C
P g AWU
z
gUAz Uv P AwU t qz
AWz t Pw gAi Pq P.
gwAi Ug
Ai AidAi P AwU JAz P. JA
gz. sgA
z
g Azz wAU, v AP
vz P. Azu sgA P
sU

z
jU Pq P. U

qm JAn iq AAz fAi P g AWU
GAzsP j
U w
wAU
PAi AU
z AwUAi t AQU d ir gAiAU P P v DVAzU qm JAn
iq CPUAv wwAU PAi Azu CfAi gU

CAzg CfU

z
gU m CAn, J gU

AU zV Azz z
gU vSAiAU P g AWU

GAzsP g
Pb jU r Pw qA
iP. 2014-15 zV Azg z
s Cfzgg
v Cg PlAz z
g Jgq savU

vAz Pb j w
v z
g wAi AsUz
Cf sgA
P
AS CUtV mU
CAn savz PU
Cg g

gAiP.
16.
J f
U

P g AWU
GAzsP g
U DAii f PAz APU f PAzU

g
, v vP
PAzU

g
AZ U
Ug
Ai AidUVAi v
P Sv vgA
i ir Ug
P g
AWU
AU
z
g AwU t F SvU d ir dAiiz MAz gz
U CP AQg

v
P Ug
Ai SvU U P.
17.
2014-15 zV Azz z
gUU DAi Ug
P j AWU
P AwU t qz

rg Pw gAi v Azu sgA z
gU
w
Ai z
g 2014-15
CAvzg
U
gQv
V ElP P v AidAi s qA
i Az
s z gAi lAz
CAVPjl DvU
U DvU
U zSU Az
s z PqAiV dgrP JA wP qvP z .
18.
Ug
P g AWU
Ai AidAirAi - guAz Ug
Ai AidAirAi
z
gV iq P
PU P. Aiiz jwAi PqAi Cx Mvq
ggz . Ug
P j AWU

Cg z
jU z, wvg
t w iqU CAv z
g PlAz C QU

z
gV Azu iq P PqAiV rAivP z . z
s Cfzgg v Cg PlAz
Aiiz z
Pj Pg
V Cx SV PAAi PAiwz , g Aiiz DgU i
AidAi sP CVz, CAv
g

Ai AidAi ssAiiV Azgz . DzU
Aiiz PgtPV Azzg Cg Ai AidAi s qA
i CgU Cz CAv
QU
wz AwUAi lU QPUz.
19.
gdz P GvzP g
MPlU v P P g AW/AU
CU z
g Ai AwUAi
sUB t P g AWz Av AqAz sj
w. F z wAi gdz C Ug
P g AW
AU
Pq CjAv v aVz.
gd wP
20.
2014-15 zV Azu irP z

gU iw
1079
v CP V z
g Cx
P g AWU
vAzV DVzg Uwz Cx Uwz
A
i Azu Azg CAv QU
Ai
AidAirAi s qA
i C
g U wz AwU t lU
QPUz
UAi CAv s
s
U Ai AidAi z
v vAv gz U
vz
, v
P gz w Dzz C Pv
Eg.
21.
Ug
Ai AidAirAi iwAiU
Aq ZgU
P g AWU
2014-15 U
AidAirAi zV Az ssUU CAzg Ai Pq Ag z
s CfzgjU
iv F ZgU

r, Zg Pjz U PwAi qz
P g AWU
ElP
Arg P.
22.
2014-15 P z
g Ai AwU t P g AWP w ir, sm Ev C P
iwAi MzVz Ezg, F PgtAz P g AWz Q Gz AwUAi v

P g AW
Ai lU rz ztUA
iAz jUt
, l SvU diiqvP z .
23.
2014-15 Ai AidAi CAi AP:01.06.2014 jAz gA

s
V 31.05.2015 VAivz
. Dz
Pgt F v CAi zV AzuA iiU ss
U Ai AidAi s AP:
01.06.2014 jAz qA i CgUvg. DzjAz P g AWU
z
g Azu Az
s z q AwU
tP Pw gU
s
s
U PqU AidAi C U V wPAi Pq P.
Ai Ug
P jU DgU gPu
AidAi iUaU U wP q DAii Avz P g
AWU
dAn AzsP g
Cg Ai ESPjU, f P g APU, GvzPg
MPlU v
Evg
R P g AW / AU
R PAiuPjU sA
i Av lz
az. Avg :15.03.2014gU J f P g AWU
GAzsP g
U Cg fA
i J PAigv
Ug
P g AWU
CzsPg
v PAizAig, Q UA/
Ai UA v AAz ESU

CPjU s Pgz PAiiUg Kr AidAi iUa AiU , EwwU v AidAz
s qA
ig
U iwAi r, vUz
PAq P
z U g
Ai P g AWU
AzsP j
U v
PgP

aVz.
Z.J UgdAi
Pv
Pj v z
v
Pgz dAn PAiz
P g ES
gd wP
sU
IV-A
Part IV-A
AUg, zsg, s

j 26, 2014 (st 7, P 1935)
A. 164
No. 164
Pg aAi
C
Z
AS: M 27 JJ 2014, AU
g, AP: 26-02-2014
Ai AidAi CU
Ai lAz g
UU
qg P
iqUvz
. CzgA
v C KeA
iiV PVg || r C EArAii nJ ., Eg CA
i
AP: 30.11.2013P PAiVgvz
.
DzjAz FUU PlP gd vz

P lVg C
Z: AS:M 423 JJ 2012 AU
g,
AP:27 Ag 2013g sU-1 g rg C Ke U f AiiPjU zgt ASU
zV F PV
Av zz C KeA
i g
U v f AiiPjAig zgt ASU

Ai AidAi z
g U dPg iwUV F PP A
qAv P n
Vz.
: ||JAr EArAii Pg mP,AU #8, 9 P, Uq, AU
g-560027, Ait:
080-22111032/22111033,
1080
gd wP
mwww.mdindianetworx.com, E-: yeshasvini@mdindianetworx.com

f AiiPjAi zgt AS:
1)
UPm
7483014388,
2)
j
9343353014,
4)
U

9379143193,
5)
zg
9342497181,
7)
ZgdUg

9342820466,
8)
avz
U
9379861795,
10)
PqU
9342920377,
11)
zQt
P q
9379535136,
13)
zgq
9341855529,
14)
UzU

9379486829,
16)
9342267856,
17)
j
9343543437,
19)
P
9343264563
20)
Aq
9341386130,
22)
gAiZg
9342289953,
23)
U
9341615441,
25)
Gq
9341874890,
26)
Gvg

P q
9342848657,
28) aPg 9342022085, 29) gUg
- 9341382644.
PlP gdg
3)
AU
g
6)
eg
9)
aP U
g
12)
ztUg
15)
UU
18)
Pg
21)
g
24)
vPg
27)
AiizVj
9342691478,
9341717104,
7483191019,
9341819569,
9342175892,
9342522123,
9342822775,
9341999308,
9342161720,
De g v Cg j
,
Z.J UgdAi
Pv
Pj U zv
Pgz dAn PAiz
P g ES
gd wP
sU
IV-A
Part IV-A
AUg, zsg, s

j 26, 2014 (st 7, P 1935)
A. 166
No. 166
Ug
aAi
C
Z
A: CE 298 Ag 2013, AU
g, AP: 26-02-2014
AP: 14.09.2012gAz grVz, C
Z AS:CE 162 Ag 2011 AU
g Ug

P gz AidAi U v Gq Ug
P gz AidAi U CzAv Aqz

PlP Ug
v UiAvg Aid PAi 1961g (1963g PlP CAi AS 11)g P g
t 13E g P
z
v
z CPg
Z PlP Pg AU
g v Gq Ug
PgU
AidU
U
Mq
z
U

CzU
Arg AidU
Ai AiiU GAidAi AiUU wzr
, Pgq
CZ AS:CE 298 Ag 2013, AP;26.12.2013 PlP gd vz

(sU-IV A
AP:27.12.2013) P n, PlP gd vz

luU
Aq APAz 30 U
U

UV vg
Uzz J
QU
Az DP u v U
DgzjAz;
v zj
gd v

2013g rAg 27 gAz dPjU s UAv irgzjAz;
v DP uU

v U
gd Pg Pjz, v jUt

VgzjAz;
PlP Pg 1961g PlP Ug
v UiAvg Aid CAiz (1963g PlP CAi AS
11)g P g
t 13E g P zv
z CPg
Z, F PP A
qAv wzr
irgvz.
Gq U AUg Ug P gP AAzAv Pj Dz AS:CE 422 C 2008,
AP:07.08.2008 v CE 186 C 2009, AP:10.09.2009g Cz AidAi Ai F
PP A
qAv AiU
irz, JAzg.
s sd iqU Ai eU v UjP s U w Pjv

s jv
Aiiz Dzz
d t 1,000 Zzg
lg (0.10 Pg) Cx CzQAv Pr Ez
iv P g SV w
U

CU AidAi Cv Ai AiiU

G
sd
AiU
g
Av Gz
: AieU U UjP s UUV Pj CUv g. Dzg,
EzP zV Mmg :15g t dU G
AzuPj Pb jAi U
r
z s
jwv d
iUa A
i (Guidance Value) Dzsj
, t d iPg /CzgjAz w V
gd wP
1081
sj
PvP z U MAz z
CUv g ez z

Cr
z Avg Z
j
eU Gz Cz w
GzPV jUt
v
P z.
zj
z
Cr
z g ez z
:45 Cx CzQAv a
tz eU MU
AqAv
Az
s z Gz
/ AieU v UjP s eUz w
wP CUv g.
d iPg/Czgg zj
w
w gPjz w
UV Uj :55 U g
Avg GAi tz eU
PA
i MAz Pq gAv v PV UgwvP z , U P g/Ai
AU
zj
eU
PmAiiV Azv jvd vz
gz

P qz
Avg gd P j
iqzVz.
Gz
/ AieU v UjP s U w Cx P g/Ai AU
P
vUz
P eU
gd P j irzU g U jzAv SV iPjAz/C zgjAz
sj
P t P g/Ai AU
v
P P PAir Sv vgz EqvP z U F t
AidAi Pjg Gz
/ Ai eUU

Pgz wAiAU s
rP iv
PvP z U P g Aiiz PgtP F t g GzP
gz .
PlP geg Ce g v Cg j

n.JA. z g
Pgz C PAiz
Ug
ES
gd wP
sU
IV-A
Part IV-A
AUg, zsg, s

j 26, 2014 (st 7, P 1935)
A. 167
No. 167

NOTIFICATION
PlP zs s
zs s
g C
PlP zs
AiU (Sz) zsAiP, 2014
(2014g zsAs i zsAiP AS-31)
UV PlP gdz Aav sAz v Czg
2014-15 tP sU z U
VAz P v
AzAi v AiUPV CsPg q MAz zs AiP.
2014-15 tP sU z U
UV PlP gdz Aav sAz v D QAz P vU

AzAi v AiUPV CsPg qz AiP
VgzjAz :
Ez sgv Utgdz Cgv
z PlP gd zs AqAz F PP A
qAv CAiU.
1. AQ g
: F CAi PlP zs

AiU (Sz) CAi, 2014 JAz PgA
ivP z .
PV 4719524.34 P gU rP:
2. PlP gd Aav sAz: 2014-15 tP sU
CaAi 2 CAPtz rz U
AAzsz

2014-15 tP sU
z AzAi iqU
MzVg g RZU zPV CaAi 5 CAPtz r
Vg v gz MAz
g vAsv
z Pn Ev
Pz v g gUU gz
U iv PlP gd Aav
sAz v CzgVAz AzAi iqvP z.
1082
gd wP
3. zs
AiU: F CsAiz P, PlP gdz Aav sAz v Czg
VAz AzAi iq
v GAiV CsPg qz vU

zj

P AAzs
l
Av CaAi wz U
v
GzU
UV AiVvP z.
Ca
(2 v 3 Pg
t
U
r)
(`. PU
)
gz U
rP
AS
U
v GzU

zs
s Az
gvzz
Aav sAz
svzz
Ml
01
1,77,249.14
9.33
1,77,258.47
Aq
2,633.16
...
2,633.16
gd
58,460.18
3.47
58,463.65
Aq
7,480.54
...
7,480.54
gd
4,10,099.35
9.67
4,10,109.02
Aq
598.94
...
598.94
gd
34,719.39
5,981.18
40,700.57
Aq
15,298.48
...
15,298.48
gd
1,61,862.18
...
1,61,862.18
8,873.18
...
8,873.18
283.97
...
283.97
Aq
20,957.93
...
20,957.93
gd
2,55,200.50
479.95
2,55,680.45
Aq
56,316.53
...
56,316.53
gd
40,901.15
15,004.17
55,905.32
416.63
...
416.63
20,584.63
...
20,584.63
1,625.84
...
1,625.84
gd
1,62,311.89
...
1,62,311.89
Aq
53,511.02
...
53,511.02
gd
1,19,052.76
...
1,19,052.76
Aq
3,288.00
...
3,288.00
12
v, z v Aid
gd
U

Aq
11,279.32
...
11,279.32
9,818.94
...
9,818.94
13
Dg v UjP g
gd
1,49,001.15
1.67
1,49,002.82
126.65
...
126.65
02
03
04
05
P v vlUjP
gd
AU v UjP
DyP
A v Dqv zsgu ES
Mqv v jU
Aq
06
07
08
sv PAi Cs
Ut Cs v AZAiw ge
Cgt, f v jg
gd
Aq
09
P g
gd
Aq
10
11
id Pt
v P Cs
gd
Aq
14
15
PAzAi
iw vAve

gd
1,38,653.65
1,039.90
1,39,693.55
Aq
3,380.33
...
3,380.33
gd
6,216.00
...
6,216.00
Aq
466.62
...
466.62
gd wP
1083
Ca
(2 v 3 Pg
t
U
r)
(`. PU
)
gz U
rP
AS
U
v GzU

zs
s Az
gvzz
Aav sAz
svzz
Ml
16
17
18
19
20
21
22
23
Pt
td v PUjP
Ug
s
gd
79,668.87
...
79,668.87
Aq
2,217.44
...
2,217.44
gd
6,87,540.25
...
6,87,540.25
Aq
22,542.91
...
22,542.91
gd
22,831.06
...
22,831.06
Aq
9,672.44
...
9,672.44
2,58,324.59
...
2,58,324.59
Aq
41,482.85
...
41,482.85
gd
86,320.05
...
86,320.05
Aq
1,34,791.49
...
1,34,791.49
gd
44,601.03
...
44,601.03
Aq
2,67,008.58
...
2,67,008.58
gd
1,83,416.47
...
1,83,416.47
Aq
17,314.19
...
17,314.19
gd
24,726.60
...
24,726.60
1,109.89
...
1,109.89
2,24,584.65
100.00
2,24,684.65
30,066.66
...
30,066.66
9,614.90
...
9,614.90
201.65
...
201.65
5,845.93
...
5,845.93
Aq
20,464.62
...
20,464.62
gd
20,879.83
...
20,879.83
333.30
...
333.30
5,279.58
95.55
5,375.13
...
3,39,966.00
3,39,966.00
...
2,25,325.57
2,25,325.57
4,131,507.88
588,016.46
4,719,524.34
gd
PAiV
dA
DgU v PlA Pt
PP
Aq
24
EAzs

gd
Aq
25
Pq v Aw
gd
Aq
26
27
Aid, ATP, e v vAve gd

P
Aq
28
AAi gU
v gZ
gd
29
It
j
gd
Aq
di
1084
gd wP
GzU
v PgtU P
2014-15 tP sU z AzAi iqU MzVg g RZU
zPV gdz
Aav AiVAz sgv Azsz CZz 206 (1) (a) CrAi Sz Adgz vP AiV
204 CZzz GAzsU

UgV F zs AiP
ArVz.
zgAi
R AwU
U
tP ag
. NAP
PAiz
PlP zs s
gd wP
sU
IV-A
Part IV-A
AUg, zsg, s

j 26, 2014 (st 7, P 1935)
A. 168
No. 168

NOTIFICATION
PlP zs s
zs s
g C
PlP vjU PU (wzr
) zsAiP, 2014
(2014g zs As i zs AiP AS 32)
PlP gdz ejAig P vjU PU
v wzr
iq MAz zsAiP.
E E Az
AiP
VgzjAz ;
PAqg
GzU
UV
vjU
PU

wzr
iqz
Ez sgv Utgdz Cgv

z
z PlP gd zs AqAz F AAv CAivU ;
1. AQ g
v gA s. - (1) F CAi PlP vjU PU (wzr
) CAi, 2014 JAz
PgA
ivPz.
(2) 1 v 2 P g
t
U 2014 iZ MAz APAz U 3 P g
t 2014 K MAz
APAz ejU gvP z.
2. 1979g PlP CAi 22g wzr
.- PlP U
vjU CAi, 1979g (1979g PlP
CAi 22) 3 P g
t
z (1) GP g
t
z PPz

P
AS 1 P AAz zU
``Lz g
gUVAv JA zU

U K g Lv gUVAv JA zU

wAifvP z .
3. 1979g PlP CAi 27g wzr.- PlP gP U
z vjU CAi, 1979g (1979g
PlP CAi 27),(1) 5 P g
tP F Az
wAifvP z , JAzg: ``5. g nU

. (1) (2) jAz (4) GP g
tUU Ml
, w
Ai Azv jAi v F
CAiz CrAi vVAi AzvU uUgz w
Ai jAi, JPP zsU
jzAv
CAx Ai v zsz
MAz g nAi vjU zs
gu P gP MzVvP z v Ev U

U
Cx A wAU PAi vgAiz z U

U Cx AizzAv Aiiz Evg vjU CA
iU
CAx g nAi Q Eg vjUAi AzAi iqvP z :
gd wP
1085
gA
v, DAiPg
CazzAv r
z Uz jU , CAx C
ZA
i r
z
z zsz
, Aiz Ai g nU
vAiij gU

MzVvP z Cx Aiz
Ai g nU

v
P z:
v gA
v, DAiPg
CazzAv r
z U
z jU , g nU
Dzsgz
vjUAi, grz CZA
i r
z zsz
, z zsz
AzAi iqvP z .
(2) MzVz g nAi Wz gP U
z vjUAi, CAx vjUAi AzAiPV
n q CUvzA
v, (1) GP g
tz r
z CA
i PAizU AzAi iqvP z .
(3) r
zz CAx Azs
U

v gv U
U Ml
, vjU zs
gu P g Aii
Azv jAi,
(J) CAx CU

UV MAz g nAi

; Cx
() Azv jAi MAzQAv a
g U

Ag, v
P S g nU

MzV,
CUvrz.
(4) 5-r P g
t
z (3) GPg
t
z CrAi
z g
nAi gvr, F CAiz CrAi MAz
g
nAi rg Aii jAi, vjU zs
gu P g irz vuA
i Cx Aiiz Evg iw
Cx P Pjz Pgtz gvV, Czg
Aiiz Cx jAiz PAi MU
Arzg, (J) Dv, Ag vjU CU
V g nPA
i
zPV Aiz PzU MAz jv
g
nAi MzVvP z; v
() Dv, vjU zs
gu P gAz U Cwl, vz
Avg Aiiz Aiz AAz vjU
CA
i PAiAz Dg wAUUU MAz jv g nAi MzVvP z .
(5) w
Ai Azv jAi, Aizz CAx Ai CAx gU

MU
Arg
gu
A
i CAx CA
iU vjU zs
gu P gP w

v
P z .
(2)
5- P g
t
P F Az
w
AifvP z , JAzg: -
``5-. g nU

MzV Cx g nA i Wz vjUAi AzAi iq Cx Evg
U AzAi iq vz
r. (1) w
Ai jAi, g nAi W PVz Dzg, CzjAz
lqVz, vjUAi , 20- P g
tz (2) GP g
t
P Ml
U lqz g wAU
U Cz
jrz gv Aiiz V g
rAi AzAi iq zVgvP z v vjUAi
W PVz APAz CAx rAi AzAi iq PUvz
v AizzAv CAx Ai v
CAx jwAi rAi AzAi iq jAi v zvA
i WvP z .
(2) F CAiz CrAi M jAi MAz g
nAi MzV PAz CUv rVz C ,
(J) g nAi Wz vjUAi Aiiz U Cx Z j
vjUAi AzAi iq
vz
, Cx
() Z
j
vjU W, vjUAi AzAi iq PVz CU
j g wAU U Avg MAz jv
g nAi
z Dzg, (1) GP g
tz CrAi AzAi iqvP z Az Wz Aiiz rAi AzAi
iq vz, Cx
() W PVz Aiiz vjU Cx rAi W vz
, Cx
(r) g nAi

vz
,
CAx jAi, v Wz vjU v Z
j
vjU Cx (1) GP g
tz CrAi AzAiiq Pz vjU
v AzAiiq Pz rAi AAzsz
C gnAi MzV vz CU
V rAi AzAi iq
zVgvP z.
(3) F CAiz CrAi AzAiiq PVz Aiiz Evg U 8 P g
t
z r
z
CA
iU AzAi iqz, CAx CU
V CAx V rAi AzAi iqvP z .
(4) CAx vjU Cx V U Aiiz C Cx Evg g
u
U

Aiiz
P gz Cx AiiAiz Dzz P, F CAiz CrAi AzAi iq PVz Aiiz vjUAi Cx
1086
gd wP
Evg V Ai Aii CA
i vq
rAiVzAi D Aiiz CA
i F P g
tz CrAi rAi
AzAi iqvP z.
(3) 5- P g
t
P F Az w
AifvP z , JAzg: ``5-. rAi zg. (1) F A Az
s U
5- P g
t
z CrAi AzAi iq Pz g
rAi zg
,(J) vjUAi AzAiiqPVz APAz Cz AzAi iq APz
g
U
Cx F CAiz
CrAi Aiiz vjU zs
guA
i APz
g
U
, EU
Aiiz z
CAigU
; v
() F CAiz CrAi AzAi iq Pz Aiiz U Aii APAz Q Gv D
APAz,
-wAUU Pq MAzg DVgvP z.
(2) F P g
t
z GzPV, MAz wAU sUU
AAzsz rAi zi i tz PPvP z v
wAU JAzg, v U
Aiiz C DVgvP z .
5-r. vjUAi zs
gu. (1) jAi, Aiiz CU
V
z g nAi xUV vjU zs
gu
P gz Az Pv
U

dgr PVz JAzV DAiP
C
azz P g
t
U
gv , 5
P g
t
z CrAi jAi
z g nAi Dzsgz Dv vjUAi zs
jVgzV svP z v
Pv
dgrz Az
s z Aiz P g (J)
z gnAi jAiiVz v AtVz JAz UA
q
z g
nAi Dzsgz CAx
jAi,- vjU zs
guU
AzgA
ivPz, Cx
()
z g nAi jAiiVA
z Cx tVA
z PAqAz, v Cvv
ZA
i vjU
zs
guA
i, CAx zs
gu gz gz

Pgt vj CAx jU CP
rz , iq
AzjAivPz v Czg Aiiz Z
j
zs
guAiiz vjUAi CAx zs
guA
i jU ejirz
APAz v U
UV jAi AzvP z .
(2) Azv jAi, F CAiz Cx Czg CrAi irz AiU CrAi GA
z
APzA
z Cx APP z v g nAi MzV vz
, vjU zsgu P g Azv
jU, v Cvv
ZA
iAv vjU zs
guA
i iqvP z v jU CAx vjU zs
guA
i ejirz
APAz v U
U zs
gu irz vjUAi AzAi iqvP z .
(3) (2) GP g
t
z CrAi vjU zs
guA
i irz v vjU zs
guU
AAz CU
V
g nAi jAi vgAi rz, vjU zs
gu P g, vjU zs
guA
i AzP qA
iz. Dzg,
jAi, Czz zAqU
v rAi AzAi iq zVgvP z .
(4) (3) GP g
t
z CrAi MAz g nAi jAi rz, CAx g nAi jU
CAx vjU zs
guA
i ejirz MAz wAU
U MzVvP z .
(5) (J) F CAiz CrAi Azvz M jAi Cx F CAiz CrAi
AzvU zz jAi AAzsz

, vjU zsgu P g , vjUU zVgA
z vj Aiiz
P v UP Az , v dAn DAiP
Cx Cg DAiP
wAiq CAx jAi, U
zs
jz Cx z Cx AzAiiqvP Aiiz vjU, zAq Cx rAi AzAi iq v
A
z
A Pgt Ez JAz vjU zs
gu P g CAilg D jU gPu
vP vjU zs
guA
i iqz.
U CAx vjU, zAq Cx rAi Pq AzAi iqvP z .
() dAn DAiP Cx Cg DAiP
, jAi CAx gPuvP vjUAi Pjz APAz v
U
U
z Aiiz CfAi Cx CAx gPu
vP vjUzs
guA
i rz APAz v U

U
vVAi qz Aiiz gPu
vP vjU zs
guA
i v JAz jUt
zg, AAzs
l jU C
P CP
rz vgAi v v P
A
z szzAx ZguAi q
z vg Ai P g
tz
P AiavzAx Dz
grvP z .
(6) F U DAiPg
P g rz P jAi, r
z CAiU AzvU zVzg
U iq vz jAi vjU zs
guA
i, D jAi AzvVzg Aii vjU C Cx CU

CU Cv
A
i CU U v Gv
ZA
i Cg v CAx vjU zs
guA
i gz PgtU

gz

vj D jU CP
Pl Avg iqvP z . zj
vjU zs
guAi D jAi ej
gd wP
1087
irz APAz v U
U zs
jz vjU U Aiizzg
r AzAiU Qzg Cz jAi
AzAi iqvP z.
(4) 6 GP g
tP F Az w
AifvP z , JAzg: ``6. vjUAi gzsgu. (1) vjU zs
gu iqVzAiAz sz, Az
s z rz Aiiz g
nAi Cx 5- P g
tz CrAi rz Aiiz vjU zs
guA
i, jAi jAiiz vjU uUjPAi Pr
gz JAz vjU zs
gu P g A PgtUz, Cz,
(J) sg Aiiz iwAi Dzsgz , v Cvv
ZA
i, AzAi iq Pz Z
j
vjUAi gzs
gu iqz v 20- P g
tz (2) GP g
tz CrAi Aiiz zAq

z
U Aiiz rAi AzAiPV Mvz; v
() Tvz
CAx g zsguU
w
AiiV Pgt vj jU CP rz vg Ai, n
ejUz APAz v U
U vjUAi AzAi iqvP z Az Pj jU g zs
guA
i MAz
n qvP z.
(2) F P g
tz CrAi gzs
guA
i irz vg Aiz, (J) vjU zs
gu P gz U P Aiiz v
P PAqAz; Cx
() vjU zs
gu P gP, jAi Cz
P z
U
Cx C
PzU
Cx
Ai z
zU vgU Cx vg Av iq vjU w Pz gP U iz Cx gP U

qz
PArg Cx Aiiz vjU CA
i AAzsz
Ai z
z
U
z CAx
gP U
qz
P CgVg Aii Evg QAi, n t Cx sU , vjU
gzs
gu
Az vPArzAiAz; Cx
() g zs
guA
i CrAig vjUAiAz; Cx
(r) F CAiz
zs
guA
iiVzAiAz;
CrAi
vjU
zs
gu
iq Pz
zgQAv
Pr
zgz

(E) Czg AAzsz

Aiiz PrvU
Cx AiwU
vV CwVzAiAz,
- CAx vPAq n t Cx sUz Cx AzsgV vjU w Pz gP U i, vjU
zs
gu Cx g zs
guAi Aiz zj
P gz Az FUU EzAiA
AU
zg
, vjU zs
gu
P g, CAx A vjU zs
gu Cx gzs
guU
Z
j
AiiV vjU zsgu Cx Aiiz v

gzs
guU

iq AzjAiz.
(5) 7 P g
t
P F Az
w
AifvP z , JAzg: ``7. vjU zs
gu v g zs
guU
V Pw. (1) Aiiz Aiz vjU CU
V Q vjUAi
V AAzsz

5-r P gt
z CrAi vjU zs
guA
i Cx 6 P g
t
z CrAi vjUAi g zs
guA
i,
Aiz vjU CA
i PAiz vgAi Lz
U Avg iqvP z :
gA
v, 2014g iZ 31P PU
g
V
CA
igV
Aiiz vjU CU
AAz vjU zs
gu
Cx vjU g zs
guA
i Aiz vjU CA
i PAiz vg Ai JAl
U CA
iU
iqvP z:
(2) (1) GP g
t
z K MU
Arzg
, AzvU zVzU
U iq vz M
jAi Aiiz vjUAi AzAi iqz Cx vjUAi Az Aa 21 P g
t
z (2) GP g
t
z
CrAi PU
UjAiiU Aiiz jAi Az
s z, Aiz vjU CA
i PAiAz JAl
U
CA
iU vjU zs
guA
i iqz Cx g zsguA
i iqz:
gA
v, 2014g iZ 31 APP PU
CAigU
Aiiz vjU CU
AAz vjU zs
gu
Cx vjUAi g zs
guAi Aiz vjU CA
i PU
Aq vg Ai v
U CA
iU F
GP g
tzrAi iqvP z.
(3) F CAiz CrAi vjU zs
guU
V Cx Azsg vjUAi g zs
guU
V rz
PjwAi CA
i PPU, vjU zs
guA
i Cx Evg g
uA
i gzz Aiiz C UV
C P g, AiiPg
t Cx P
AiiAi vUz
PAq CA
i vjU zs
gu Cx Azsg
vjUAi gzs
guU
V CAx CA
i UtU vUz
P
P P vUz
PvP z .
1088
gd wP
gA
v, F P g
tzg
zz, PUzz Aiiz P
Cx iqzz Aiiz Dz, vjU
zs
gu Cx g vjUzs
guA
i, 13, 14, 15, 15-J Cx 16 P g
tU gU iqz Aiiz tAi, Cx
Z AiiAi, GZ AiiAi Cx Aiiz Evg AiAi irz Aiiz w Cx Dzz
juV, j Cx Aii QAi AAzsz

iqz vjUzs
gu Cx gvjUzs
guU
CAiUvP z.
(6) 8 P g
t
z, (i) PAi ``vjU JA zU

U ``vjU, zAqU
, r v Evg UU JA zU

v Czs
g aU
w
AifvP z.
(ii) (1) GP g
t
P gA
vP
gv r, F Az
w
AifvP z , JAzg: ``(1) w
Ai Azv jAi, vjU zs
gu Pg Cx Aiz PgP g nU

v
P z v AzAi iq Pz vjUAi Cx Qg Aiiz zAq Cx rAi r
z
CA
iU AizzAx jwAi AzAi iqvP z v jAi
z CfAi ,
AizzAv CAx PAvU
v CAx CAvgU

vjUAi Cx AzAi iq Pz Aiiz V
AzAi AizzAv CAx gv
U

U Ml
Pg Cx DAiP
Cwz.
(iii) U w
Aifz (1) GP g
tP F Az
jvP z , JAzg: ``(1-J) AzAi irz U, vjUAi Cx Q Eg Aiiz V v AzAi iq Pz
rAi Mmg VVAv PrAiiVz U AzAi iqz U AzAi iq Pz rU z
AztP iqvP z v Q Aiizzg
Gz Cz vjU Cx Evg Aiiz Q Eg VU
AztP iqvP z.
(1-) M Azv jAi, F CAiP CgV MAz jv g nAi MzVz, Cz
g nU CgV AzAi irz Cx AzAi iq Pz Q VVAv a
vjU U
vjwz, D jv g nAiAU AizzAv CAx jwAi U AzAiU Pz vjUAi
AzAi iqvP z.
(iv) (4) GP g
tz vgAi F Az
jvP z , JAzg: ``(5) GZ AiiAi, vVAi DU Cx DAiP
Cx DzAz v
z Aii QAi
z
CfAi (4) GP g
tz () RAqz CrAi ifl irz Aiiz Dz
jjz.
(7) 14 P g
t
z (3) GPg
t
z vg Ai, F A gA
vP
jvP z , JAzg:``gA
v, Aiiz
z MAzQAv a
vjU CA
i AAzsz

, vjU zs
gu Cx g zs
gu DzU

Cx Evg Aiiz DzU
Cx g
u
U

gz MAz C qz.
(8) 17 P g
t
P F Az w
AifvP z , JAzg: ``17. Ptg vU
jrP v P Az
s U
vjU zs
gu Cx gzsguA i jrPAi
CPg. (1) zRAz PAqg Aiiz v jr zAz Aiz P g, C P g
Cx jPu P g, v irz Dzz APAz Lz
U
U Aiiz Pz CAx wzr
iqz.
(2) vjU zs
guA
i a Cx Cx AAzsl
QAi zvA
i a ju GAx
wzr
Ai Aiz P g, C P g Cx AzsgV jPu P g, U iq v
Gzz U n AAzs
l QU Pnz gv v AAzs
l
QU CAx wzr
Ai gz Tvz

C P CP
Pnz gv iqvP z .
(3) (1) G P g
t
z G Tz DzP AAzsl
Av C Cx jPuAi gz
Aiiz
g
u
A
iAi MAz Dz
jUt
g v wig CAx Dz
irz P g, vvz
ejAig Aiiz P K MUArzU
U jUt

z v wiz Ai gv r
Aiiz Evg AiP AAzs
lAv D GP g
tz CrAiAi Dz
wzr iqz.
(4) (1) GP g
t
z CrAi irz Aiiz Dz
, Aii Dzz
v
jrVzAi D Dz
Aii P CrAi iqVv D P Cz GAzsz CrAi
irz DzA
zV svPz.
gd wP
1089
(5) MAz AiiAiz Cx AiiPg

t
z gvV C P gz Cx jPu P gz Aiiz
vjU zs
gu Cx vjUAi g zs
gu Cx MAz Dz , Aiiz AiiAiz w Cx Dzz
Pz dP gdz vQU
zsP
Ug nU vVzAiAz PAq Az F CAiz K
MUArzU, AAzs
l P g, CAx vjU zs
guA
i Cx g vjU zs
guA
i Cx Dz

jr P
PU AzjAiz v CAx w Cx Dzz APAz g
U CA
iU
Aiiz Aiz CAx w Cx DzP gV jAi AzAiiq Pz vjUAi zs
jz.
(6) F CAiz Cx Evg Aiiz P CrAi irz Aiiz vjU zs
guAi FUU Aii
P CrAi zs
gu iqVv CzP zV gAz P GAzsz
CrAi vjU zs
guA
i
iq PVv JAzV Aiiz AiiAi Cx AiiPg
t
Dz irzg Cx w rzg, DU Aiiz
CAx Dz Cx w juV Cx CAx Aiiz Dz Cx w MU
Arg Aiiz tAi
Cx z

ejUzPV, n Cx Czg sUz vjUAi zs
gu Cx Azsg vjUAi
g zs
guAi, zs
gu Cx g zs
guU
CAiU P gU Cx CAiU Pw CA
i
K Ezg, CAx Dz Cx w APAz Lz U MU Aiiz Aiz iqz.
(7) AzAi iqz Gz Aiiz vjU, zAq, r Cx Czg Aiiz Gz sUPV Aii
g
u
U

MAz AiiAiz gA
s
Vz v C irz Aiiz wiz Cx grz Dzz
juAzV vjU, zAq Cx rAi U D vgAi irz, a
z Cx Ez, Aiz
P g, Aizz CAx jwAi v CAx CA
iU, jU Cx QU v CAx
Ai Aiig
Dzz CrAi iqUz D P gP wvP z v vz
A
vg, CAx g
uU

imz, a
z Cx
Ez vjU, zAq Cx rAi v

w
Aifzg
AU Azjz:
gA
v, vjU zs
guA
i a
Cx Cx vjUzg uUjPU

a
jrPAi, vjU
zs
gu P g, C P g Cx AzsgV jv P g U iq v Gz
vjUzg
UP vAz gv U vjUzgtU
C P AiP CP
rz gv iqvP z .
(9) 20 P g
tz vgAi F Az
jvP z , JAzg: ``20-J. AztU
AAz zAqU
. (1) M jAi, P PgtUz, 4 Pg
t
z Aiz
PzU AztU
V Cf

vz
, C 5- P g
t
z CrAi GA
z zgz

AzAi iq Pz
vjUAi
zz rU Z
j
AiiV Jgq g gU zAq q zVgvP z .
(2) zAqU

CPg, AizAv Azt P gz
vVgvP z .
20-. g nU

U v vjU zs
gtP AAz zAqU. (1) CAiz CrAi CUv rzAv MAz
g
n

vz Cx
z Aiiz g nAiAv Q Eg vjUAi AzAiiq sz M
jAi Q Eg Aiiz vjU Cx rAi evU, (J) AzAiiq vz w
AiAz PV Lv gU zAq
v U AzAiiq vg z
Lz U
VAv ZVg,
(i) vjU QAi Egv gUVAv Pr Ezg, CAx zAq EgLv gU
gvP z ;
(ii) vjU QAi EgLv gUVAv ZVzg, CAx zAq
w
P Lv gUA
v, Q
Eg vjUAi U gzA
v PPvP z; v
() (i) AzAiiq vgz, v U
VAv ZVzg Q Eg vjU V Pq Lzg

Cx Lv gU EU
Aiiz Z
CP z a
zAq
;
(ii) AzAi iq vgz v U
VAv ZVzg, Q Eg vjUAi Pq vP , z a

zAq
,
- AzAiiq uUgUvP z.
(2) M jAi, Aiiz Aiz vjU CU
V MAz g nAi Cx MAz g nAi
vAiijPUV Aiiz gU

z, Cz C vjU zvA
i Pr vjzg Cx C
P vjU zvA
i
Cx Azsg C
P vjU dAi Pq LzQAv Z vjU dU C P zjPAi aU
vjzg,
CU zAq PAi gz Tvz
Pgt vj CP qz vg Ai, Pr Cx aU
vjz CAx
vjU V Pq vP z zAqP zVgvP z .
1090
gd wP
(3) DvU rz n wzAv CtVz Cx Aiiz R gU

vVg MAz g
nAi
z M jAi, g nAi CtV Cx vV GAi w
PV Lv gU zAqP
UjAiiUvP z.
(4) g nAi
s
z M jU, C

V vjUU zVzQAv Pr vj vjU
zs
guA
iAz qVz Az
s z v C CAx vjUAi vjU zs
guAiAv AzAi irz, CAx
jU zAq zg gz Tv PgtU
vj CP rz vg Ai, PrAiiV vjU zs
gu irz
vjU V Pq vg

zAqP zUvP z .
(5) AzvU zVzU r
z CA
iU U iq vz M jAi zAqA
i
KP
gzA
U Tvz
PgtU
vj PAi q CP
Pl vg Ai Dv
AzAiiq Pz 5-r P g
t
z CrAi zs
jz vjUAi Cx 6 P g
t
z CrAi g zs
jz vjU
V Pq vg
zgz
zAq
AzAiiq zVgvP z.
(6) Aq zAqU

CPg , g nU

Pj CUv rz Aiz P gz

Cx vjU zs
gu Cx vjU g zs
gu iq Aiz P gz
vVgvP z .
(7) CAiz GAzsU

P CUv rzAx g nU

gAvgV g wAU Cx
Azsg Jgq v iPU
CU

zP s
zAx Aii jAi, Cgzs tAiz vg Ai,
Aiiz vjU Cx zAq Cx r Cx DvAz gPz Cx Dv z Evg V evU, Dg
wAUUU j
zzAx z PgzAU Cx Lz g gUU Pr Egz Dzg Ev z g
gUU j
zz CAx d
Az Cx Cgq
j
Az v Cgzs AzgA
iwg U, Cgzs

Azgz
CU
w
Jgq g gU
gz dAz zArvUvP z .
(10) 21 P g
t
z, (i) (1) GP g
t
z, (J), (), (), (r), (E) v (Js) RAqU

lqvP z ;
(ii) (2) GP g
tz, (J) v () RAqU

lqvP z ;
(11) 32 P g
t
z vgAi, F Az
jvP z , JAzg: ``33. GPU
.- PlP vjU PU (wzr
) CAi, 2014g P F CAiz GAzsU

U
iqz wzr
U, zj
CAiz gAsz
AZ Ez zj
GAzsU

PAiiZgu
U
U AiA-vjU
zs
gu U vjU zs
gu, gvjU zs
gu, zAq P, rAi AzAi iqzg uUjP, zs
gu
Cx g-zs
guA
i v CA
i gz U
z MU
AqAv AavV vjU AzAi iqz,
gu
A
i
z U g n, vjU zs
gu U Evg z AiUU U zj
CAi
gA
sUzP A Aiiz
z AAzsz

z zs vU
U zsP
UvP z .
GzU
v PgtU P
DAiAi stz irz U

ejU v CUU AAz AiUUV PlP U

vjU CAi, 1979 v PlP gP U
z vjU CAi, 1979 EU
wzr iqz
CAz jUt

Vz.
DzjAz F zs AiP.
DyP e v
v P
Aiiz a
Z

MU
Arg.
v
Aifv gZ
U
AAz e
v
RAq 3(1)
3 RAqz (1) GRAqz

w
Aif Gzz 5 P g
tz GAzsU

,
jAi g nAi
v zsz U, g nAi

Pz vjU
C v P g nAi

Pz gU

v CAx g nAi Aii
APzU
v
P z JA U AiU
ga gd PgP CPg qvz
v w
wAU Aiz Ai zz
P g nU

z v zz

P vjUAi w CUv r Azv jU U
C
a Pq
td vjUU
DAiPj
U CPg qvz
.
gd wP
1091
RAq 3(2)
3 RAqz (2) GRAqz CrAi Gzz 5- P g

t
z (1) GPg
t
z
GAzsU

, g nPA
i W Pz Aiiz vz
rAi w
uUjPAi, CzjAz vUz Pnz , 20- P g
tz (2) GP g
tP Ml
CAx
vUz
PPAi g wAU
U j rzz gv r, W Ai v
zs
AiU P Ai PgP CPg qvz
.
RAq
3(6)(ii)
3 RAqz (6) GRAqz CrAi w

Aif Gzz 8 P g
t
z (1)
GP g
tz GAzsU

, CfAi

jAi w Pz vjUAi Cx Aiiz
Evg vz
gv
U

, PAvU v CAvgU

AiU P Ai Pg Cx
DAiPj
U CPg qvz
.
RAq
3(6)(iii)
3 RAqz (6) GRAqz CrAi j Gzz 8 P g

t
z (1-) GPg
t
z
GAzsU

, jAi jv g nAi evU w Pz Aiiz vz v

w Pz zs
AiU P Ai PgP CPg qvz
.
v gZ
Pgz v
AidAi rPAi g
zVz.
zgAi
R AwU

. NAP
PAiz
PlP zs s
CAzs
PlP U
vjU CAi, 1979g (1979g PlP CAi 22)
Gzv sU
xxxxx
3. Gg UU

MzVz z vjUAi z v AU
z.- (1) F CAiz
GAzsU

U Ml w
AiAz PorAi AAzsz
Gg Uz
MzVz z F A zgz

vjUAi v
P z v AU
vP z, JAzg: P
AS
ZdU
vjU zg
PorAiAzP w
UV MAz P Lz g gUVAv CAx ZdU Pq
Prz Dzg MAz g gVAv Z
z
ZdUz
PorAiAzP w
UV MAz P MAz g gUVAv CAx ZdU Pq
Z
z Dzg Jgq g gVAv Z
z
ZdUz
JAl
PorAiAzP w
UV MAz P Jgq g gUVAv CAx ZdU Pq
a
ZdUz
gq
xxxxx
PlP gP U z vjU CAi, 1979 (1979g PlP CAi 27) Gzv sU

5. g
nP U

v Pg zsgu. - (1) 7 Pg
tz K CqP
VzU
, Azvz wAi jAi
v F CsAiz CrAi v: AzvU zz wAi jAi w
AizzAx
CA
s iU v CAx jwAi CAx gU

AU Pg zsgu Ps jU g
nPA
i
v
P z .
gA
v DAiPg
CazzAv, iPg U U
, Aizz Ai g
nAi,
zj
CZA
i rz jwAi, z zsz CAvez P
v
P z .
(2) (1) GPg
tz gU Aii jAi Aiiz g
nPA
i
zP AZ C 7
Pg
t
z gU FUU AzAi irz Aiiz vjUAi Pr iqzAv CAx g
n
P A
i Dzsgz C
1092
gd wP
AzAi iq Pz vjUAi t U AUq

V Aiz jwAi AzAi iqvP z v g
nPA
i
evU CAx vjU AzAiz U vPg

z gdv MzVvP z . CAw Pg zs
guA
i irz vg Ai U
AzAi irz vjUAi U CAwV Pg zs
gu irz vjUAi U AzAi irgzV svP z .
gA
v DAiPg
CazzAv, iPg U U
, (1) GP g
tzrAi gn
Ai
Dzsgz w iq Pz vjUAi zj
C
ZA
i r
z jwAi, z zsz

CAvez P d iqvP z.
(3) (1) GPg
t
z CrAi

z Aiiz g nPA
i jAiiVzAiAz v AtVzAiAz
Pg zs
gu Ps jAi izs Azg, C Czg Dzsgz jAi U Pg zs
jvP z.
(4) Aiz CU
s AZ (1) G-Pg
t
z CrAi jAi g
n
P A
i

zg Cx C
z g nPA
i jAiiVA
z Cx tVzAiAz Pg zs
gu Ps jU PAqAzg C CAx
zsguA
i UV PgtU
zR ir, v Cvv
Zg jAi U Pg zs
jvP z .
gA
v, F GPg
t
z gU P PP z jU C
z g
n
P A
i jv v
tvAi gdv iq AiP CP
PqvP z.
(5) (4) GPg
t
z CrAi Aiiz Pg
zs
guA
i iqU Pg
zs
gu Ps jAi, jAi Pg
zs
jz vjUAi evU jAi Azsg v g nPA
i gAUr
z QAiiU vjUAi V
MAzgA
i gz zAq
Cx g nPA
i

vz Az
s z Pg zs
jz vjUAi
MAzgA
i AzAi iqAv jU zz.
(6) Aiiz
PV F Pgt
zr Aii vjU zs
guA
i, 5 Pg
t
zr D
z U g nPA
i
jAi
z APAz Jgq
U CA
s i vg Ai iqvP z .
gA
v PlP vjU PU (wzr
) CsAi 1997g gA
sP z (10 G-Pg
tzr g
wPA
i

Vz, CAx gA
s PU Aiiz
P AAzs
l
C vjU-zs
gu g
uU

, CAx
gA
sAz Jgq
U CA
s iU AstUvP z v gA
v, Pg
zs
guA
i Aii AizU iq PAz wUzP AAs F G Pg
tzg
z
Aiiz 13,14 Cx 15 Pg
t
z CrAi iqz Aiiz tAi, z Cx Dzz juV Cx
CU
ejUzPV vjUzg Cx Aii QAi iqz Pg zs
guU
CAiUvP z .
(7) F Pg
tz CrAi Pg
zsguU
V Cs jwAi P P,
(J) Aiiz AiiAi Cx Aiiz Evg Ps g qz Aiiz vqA
iieAzV, v Pg
zsguA
i AAzsz

Aii CsAi g
u
U

AzP PVzAi D CA
s i l qvP z .
() dAn DAiPg
Tvz PgtU
zR ir, Aiiz Pg
t
z Cx Pg
tU AAzsz

D
CA
s i lqvP z;
(8) F Pg
t
z gU Pg
zs
guA
i, (6)Ai G Pg
tz gU r
z AizU tUzg,
jAi v P gnAi Wz Ml l v vjUU UjAiiUvP l zj
g nAi
Dzsgz D
PV Pgzs
gu iqVz JAz svP z v vjUAz vPAq n Pg
zs
gu,
AzAi v , C v jPu
EUU AAsz F CsAiz GAzsU

U sz
Pg
zs
guU
P zuU

AU CAiUvP z .
XXX
XXX
XXX
5- P Az
s U
Pg zsguU

gz U
z.
(1) vjUzg PjP n ejirz MAz wAUU CfAi z 5 Pg
t
zr
CUvrzAv dgU P PgtUAzV vq
rAinz AzV Cx D Pg
t
zr qz n
Dv qz
PArAzV Cx D Pg
t
zr qz n Dv qz
PArA
zV Cx C
P P
z CP
DvU qA
zV vjU-zs
gu Ps jU zl
irg, Dv vjUzs
guA
i gzUvP z v 5 Pg
tz GAzsU

U gV zV vjUAi zs
jAv P
PUvP z:
gA
v, F G-Pg
t
zrAi Aii CfAi Ml igl tz g
nPA
i MP
Arg vjUAi AzAi
iqz vjU zs
gu sPjAi jUt
v
P z .
gd wP
1093
(2) (1) G-Pg

t
z MUArgz Aiiz, 13 Pg
t
zrAi C AiVg vjU
zs
guU
CvP z.
(3) 13 Pg
tzr Aii C F Pg
t
zr grz Dzz gzV
v
P z .
(4) F Pg
t
zr grz wAiAz Dz , 14,15-J, 16 v 17 Pg
tU GAzsU

U Ml
,
CAwVgvP z.
xxxxx
6. zs
guAz vP gP U PV vjU AzAi - (1) vjU zs
gu sPjU M jAi
At l Cx Czg Aiiz sU Cx jAi v: v Cx v Aidi V Cx Evg
Aii QAi V Ai z zU vAz Cx vg
Pgtz vjUU
q
gP U i Cx Ai
z U
U iglPV g CAx gP U
vUz PAq Cx vUz
P P Aii QAi Aiiz
CA
s i AAzsz

vjU AzAiz CvjU zsguAi vPAqg A
z Cx Pr vjU zs
gu
iqVzAiAz Cx F CsAiz CrAi vjU zs
gu iq PVgAx zgQ Av Pr zgz

vjU zs
gu
iqVz JAz Cx Czg AsA
zsz

Prv Cx wAi vV CwVz JAz A P
PgtUg vjU zs
gu Ps jAi, CAx vPAq n At Cx sU Cx Azsg
vjUUq
gP U i vjU zs
gu Cx g vjU zs
guA
i Aiz zj
Ps gz Az
FUU

Vzg CAzg (3) G Pg
t
z GAzsU

Ul
vjUAi AAzs
q
Ax

PAizAAz JAl
U CA
s iUV, jU n ej irz Avg v C C Az
jUt

zz CAx ZguA
i irz Avg CAx l Cx Azsg CAx gP U Rj iz
AAzsz

jAi AzAi iq PVg vjUAi vjU zs
gu Cx g vjU zs
gu iqz
Azg

z.
(2) (1) GPg
t
z gU Pg
zs
gu iq Pg
zs
gu Ps jAi, Pg
zs
gu Az vPArgz
Azv jAi CAx gP U U Gz
PV gAUr
zzj
Az GAmzzAz zmzg
(1)
GPg
tz gU Pg
zs
jz vjUAi evU U zs
jz vjUAi MAzgA
i gzA
v zAq
AzAi
iqAv C
zz.
gA
v, F GPg
tz gU Aiiz zAq
svz jU CAx s PAi gz Pgt
vj AiP CP Pl gv AzAi iqAv zvP z .
(3) F Pg
t
z gU Pg
zsguU
V P jwAi CsAi PP Aiiz AiiAiAz Cx
Evg Ps jAz Pqz Aiiz vqAiizz PgtPV Cx Eg C Cx Evg g
uA
i Evxz
AUwAi PgtPV Pg
zs
guAi AzqVg P lqvP z .
gA
v, F Pg
tzg
zz vUz
Pzz Aiiz P Cx iqzz Aiiz Dz, vjU
zs
gu Cx g vjU zsguA
i Aii CA
s iU iq PA PwAi tAi z Cx 13,14,15,15J, 16 Pg
t
U CrAi irz Dz Cx
Z AiiAi, GZ AiiAi Cx Evg Aiiz
AiiAiUAz iqz Aiiz w Cx DeAi juV Cx Cz juPjU Aii
vjUzg Cx Evg QAi U irz vjU zs
gu Cx g vjU zs
guU
CvP z
xxxxx
7. AUqV vjUAi AzAi.- (1) AizzAx AiUU Ml

, wAi Azv jAi
(F CsAizr v AzP zVgAx wAi jAi) AizzAx gU

MUArg PAi w wAU vjU zs
gu sPjU P vP z v Ai z z
U A wAU
CA
s i v vAg (gP U) Dzsgz v AzAi iq Pz vjUAi t U
AUqV
AzAi iqvP z v U AzAi iq Pz U AUq
V AzAi iqvP z v U AzAi
iq Pz U, 8 Pg
t
z (4) G-Pg
tz GzU
UV CAx jAz F CsAizr Qg
U JAzV jUt
v
P z.
(2) zj
G-Pg
tU r
z Cs PAiz vg Ai v U
U j (1) G
Pg
t
zgV vjU AzAi iq vzg
, jAi zAqA
i gz
U AzAi iq vz CA
s i
Azjz w wAUU Cx Czg sUP AzAiiq Pz vjUAi Pq Jgqg

P z v

AzAi
iqvP z.
1094
gd wP
(3)
z PAi Aii Azv jAi Aiiz wAUUV Cx Mn
MAz t
PV
AUq
V AzAi irz vjU U Azsg wAUUV AzAi iq Pz Cx vjUAi CAwV
zs
jzAv t
PV AzAi iq Pz vjUVAv Pq zQAv aU
A
iiV PrgzAz
PAqAz AzAi irz vjUAi Pg
zsgu Ps jAi Azsg D wAUUV Cx t
PV
AzAi iq Pz vjUVAv Pr g MAzgA
iP gz v

vjUAi evU zAq gz AzAi
iq PAz CAx jU zz.
gA
v, F GPg
tz gU Aiiz zAq
svz jU CAx s PAi gz Pgt
vj AiP CP Pl gv AzAi iqAv zvP z .
(4) sr
z APP z (1) G-Pg
t
z CrAi, M jAz CAx guA
i

Uzg Cx CAz

z g
j EA
z Cx CAz Pg
zs
gu Ps gP PAqAz,
Pg
zs
gu Ps g, CAx Pg zs
guU
V PgtU
zR, v wU j PAqAv D
wAUUV vvPV
j JAAv zs
jz v rPAi Al CAx Pg
zs
guA
i Dzsgz vjUAi AUz.
xxxxx
8. vjU AzAi v .- (1) F CsAiz gV vjUAi AizzAx jwAi v CAx

PAvU
Aiizzg Ezg v CAx PzU AzAiiqvP zP z .
gA
v DAiPg
CazzAv, iPgU U
, F CAizrAi Qg vjU
Cx Aiiz Evg v

, zj
CZA
i r
z jwAi, z zsz
CAvez P
d iqvP z.
(2) (1) GPg
t
PgV AzAi iq vz
;(i) U Pq vz APzA
z Q Awg t U Pq QAiiUvP z . v F CsAiz
gU vjUAi AzAi iq uAiiVg Q Cx QU
w
Cz ItsgVgvP z .
(ii) F CsAiz gU CvjUAi AzAi iq uAiiVg Q Cx QU ; (1) G Pg
t
z
gU Aiz P PAiz vgAi z g wAUUV w wAU AzAi iqz Gz vjUAi
V Pq MAzg
P; v Az zAv z g wAU vg Aiz w wAU CAx
V Pq
JgqgA
iP z zAq
AzAi iqvP z .
gu
. -(i)Ai RAqz GzU
UV wAU MAz sUPV AzAi iq Pz zAq i ugV
zs
jvP z.
(3) (2) GPg
tz K CqP
VzU
gd Pg AizzAx gv
U
Ul
Aii
QAi Cx QU
U
Aiiz CU
s AAszAv AzAi iq Pz zAqz t Cx Aiiz sU

iqz.
(4) zs
jz Aiiz vjU Cx F CsAiz gU Azvz jAz Qg
Aiiz Evg U AUu
A
i Aiiz Evg zsP zsP
UzA
v;
(J) Cz sPAzAiz QAiiVzg U U; Cx
()AizzAx AiUU gV Aiz CsPjAi, CAx jAi Cx Aii
Evg QAi Aiiz v
d iq v
i gl iq P Cx d iqz Cz igl
iq P;
() 1973g zAq QAii AvAi (1974g PAz
s Ai 2) K CqP
VzU
Aii
iflU Cf
P CAx ifl zAq szg U U,
-CAx ifl P iqz;
gA
v, F CsAiz gU iqz Aiiz Dzz U Cx jPuU
V Azv jAi
C Cx jPuU
V CfAi v vjU Cx Evg V AzAiz U C Cx jPu

Ps jAi irz Dz
g CAx C Cx jPu CfAi DU vP F G Pg
tz
gU UV Aiiz g
u
U

PUvP z Cx CU
AzjvP z.
xxxxx
gd wP
1095
14. C AiisPg
tP C.- (1) F U gd PgAz CsPg qz
Aiig CsPjAi Cx 13
Pg
t
zr C Ps g grz Dzz U DP uA
i iq Aiig Evg QAi Cx 15 Pg
t
z
(3) v (4)
Pg
tzr jPu Ps jAi grz Dzz gzV DvU D Dz
P z
APAz Cgv
U
CA
s iU C Zgu AisPgt
P C

z.
(2) C Zgu AiAqAi, (1) G-Pg
tz G Tz Cgv
U CA
s i vg Ai
z C Czgg D CA
s iU C
z
Eg P PgtUz JAz DvU j
PAiizg,
Pjz.
(2J) (1) G-Pg
tz CrAi CsPvU
Aq CsPj Cx Aiig gz C qVzAi D QAi,
Azsg, n Pjzg , qn Pg
Cx dAn Pg
Cg Dzz gz (1) GPg
t
z CrAi C qVz, Evg PP gjAz, CAx Dzz gz Cx Czg Aiiz sUz gz C
C qg K Ezg, C CAw uU
z Aiiz Aiz, n MAz gt
v
, Azsg qn Pg
Cx dAn Pg
g Dzz Aiiz sUz gz, jwAi
jz v CAx gt v
(1) G Pg
t
z sr
z AizU dgr CVz D
C.
(3) C Cx Jzg DP uU

gt v Aiz Aigv
P z v Aiz zsz

v iqvP z v (1) G-Pg
tzr gd Pg Ps vU
z CsPjAi gv r, Evg Aii
QAi
z C Az
s z, DP z vjU zsgu V Pq Jgqg
P iz
Cz
MUArgvP z, gAv Aii Az
s z AzAi iqvP U, MAzg gUVAv PrAiiVggz
Cx MAz g gUVAv ZU
A
iiVggz
xxxxx
17. vU
jrP.- (1) zRAz V PAq g Aiiz v jr GzAz zs
gu
Ps jAi C Ps g Cx jPt Ps g v irz Dzz APAz Lz
U
U Aiiz
Pz CAx Dz
wzr iqz.
gA
v, MAz zs
guA
i a
Cx Cx vjUzg uAi a
jug wzr
Ai
Azsg zs
gu Ps j, C Ps g Cx jQ Ps g U iq v DAiz U
vjUzgU n v vjUzgU C P AiP CP Pl gv iqvP z
.
(2) (1) GPg
t
z G Tvz DzP AAsz C Cx jPuAi P Aiiz
g
u
U

Dz
jUt
z v wiz CAx Dz
iq Ps g vvz ejAig
Aiiz P K CqPVzU jUt

z v wiz Aiz gv Aiiz AiP AAs D
GPg
tz gU Dz
wzr
iqz.
(3) (1) GPg
tz gU iqz Dz Aiizg gU
iqVzAi Cz P GAzsU

gU Dz
iqVzAiAz svP z .
Dzz
v
jr
xxxxx
20. v ztU
MqAig AvzjAz P zRU
MP:- Cav gP U Cx
ztU
sgz
g
MqAi Cx Evg QAi CAx Cx ztU
Vz Cav gP U U
Cav gP U
Aii Ai z z
u iqVzAi CAx Ai z z
U CsPg Aig
zs
gu Ps jU CU gU

AizzAx Pz v jwAi Mv
P z .
xxxxx
21. CgzsU
v zAqU
.- (1) Aii QAi,(J) F CsAiz gU v AzP Pz QAi U v AzPzg; Cx
() gP U jAiiVz F CsAiz GAzsU

P Cx Czg CrAi gavz AiU
P CUvrzAv g nAi

vzg
; Cx
() 6 Pg
t
z gU grz n vzg
; Cx
(r) 7 Pg
tz P CUvrzAv gt v

vzg
; Cx
1096
gd wP
(E) CP irPl PzU F CsAiz CrAi C U zs

jz Aiiz vjUAi Cx
C sz Aiiz zAq
AzAi iq vzg; Cx
(Js) RAqj Pg PSAi jzAv MAz P g PSAiiVz (1) G-Pg
tz P
CUvrzAv vjU iq vzg
Cx vjU
irz 9-J Pg
t
z (2) G-Pg
t
z P
CUvrzAv U
irz vjU AzAi iq vzg
; Cx
(f) 17-J Pg
t
z (2) v (3) G-Pg
tU GAzsU

U CgV igl Cx Uz

PjP v
q vzg
; Cx
(Z) dz v t Pv
U

Eq vzg
.
ifljAz Cgzs
tAiz Jgq g ggU
j
zz zAqP UjAiiUvP z .
(2) Aii QAi.(J) dz
g nPA
i Gz
PV Mz Cx F CsAiz gU FUU
vjUzgVgz F CsAiz GAzsU

P Cx Czg gU gavz AiU P CUv rzAv
g nP M
vzg
; Cx
() 7 Pg
tz gU GzPV dz
g v
Mzg;
() F CsAiz gU C U zs
jz Aiiz vjU Cx CAz Qg Evg U
AzAi iq Az vPAqg; Cx
(r) F CsAiz Aiiz GAzs Cx Czg gU gaz AiU
GAX Gz
PV
PAi q
zg, Cgzs
tAiz , CAz Qgzz Aiiz vjUAi
Ai evU Dg
wAU
g
U
j
zz z PgAz Cx g gU gz d
Az Cx Cgqj
Az
v D Cgzs
AzjAiwg Cgzs
z D Cgzs
AzjAi CA
s i wP MAz g
gU gz d
Az zAqAiUvP z .
xxxxx
32. vAzgU

j CsPg.- F CsAiz GAzsU

vg Aiiz vAzgA
i Gzzg
gd Pg CsZA
i P vAzgA
i jzPV vU
C Cx
vA
z PAq gAx
GAzsU

gaz.
xxxxx

THIRD SESSION
THE KARNATAKA TAXATION LAWS (AMENDMENT) BILL, 2014
(L.A. Bill No. 32 of 2014)
A Bill further to amend certain taxation laws in force in the State of Karnataka.
Whereas it is expedient further to amend certain taxation laws for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Sixty fifth year of the Republic of India, as follows.1. Short title and commencement.- (1) This Act may be called the Karnataka Taxation Laws (Amendment) Act,
2014.
(2) Section 1` and 2 shall come into force with effect from First day of March 2014 and Section 3 shall come into
force with effect from First day of April 2014.
2. Amendment of Karnataka Act 22 of 1979.- In the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22
of 1979), in section 3, in sub-section (1), in the table, in the entries relating to serial number 1, for the words five hundred
rupees, the words seven hundred and fifty rupees shall be substituted.
3. Amendment of Karnataka Act 27 of 1979.- In the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka
Act 27 of 1979),(1) for section 5, the following shall be substituted, namely:-
gd wP
1097
5. Returns.- (1) Subject to sub-sections (2) to (4), every registered dealer, and every dealer who is liable to get
himself registered under this Act, shall furnish a return to the assessing authority in such form and manner, including
electronic methods, and shall pay the tax due on such return within twenty days or fifteen days after the end of the
preceding month or any other tax period as may be prescribed:
Provided that the specified class of dealers as may be notified by the Commissioner shall furnish particulars for
preparation of the return in the prescribed form or submit the return in the prescribed form, electronically in the manner
specified in the notification issued:
Provided further that the specified class of dealers as may be notified by the Commissioner shall pay tax payable
on the basis of the return, by electronic remittance in the manner specified in the notification issued.
(2) The tax on entry of goods declared in a return furnished shall become payable at the expiry of the period
specified in sub-section (1) without requiring issue of a notice for payment of such tax.
(3) Subject to such terms and conditions as may be specified, the assessing authority may require any registered
dealer.(a)
to furnish a return for such periods, or
(b)
to furnish separate branch returns where the registered dealer has more than one place of
business.
(4) If any dealer having furnished a return under this Act, other than a return furnished under sub-section (3) of
Section 5-D, discovers any omission or incorrect statement therein, other than as a result of an inspection or receipt of
any other information or evidence by the assessing authority,
(a)
he shall furnish a revised return within the time prescribed for filing the return for the succeeding tax period; and
(b)
he shall furnish a revised return any time thereafter but within six months from the end of the relevant tax
period, if so permitted by the assessing authority.
(5) Every registered dealer shall furnish every year to the assessing authority, a statement in such form,
containing such particulars and within such period as may be prescribed.
(2) for section 5-B, the following shall be substituted, namely,5-B. Interest in case of failure to furnish returns or to pay tax declared on returns or other amounts
payable.- (1) Every dealer shall be liable to pay simple interest on any amount of tax which should have been declared on
a return, but which has been omitted from it, unless that omission is corrected within three months of the omission
subject to sub-section (2) of Section 20-B, and such interest is payable from the date the tax should have been declared,
and the dealer shall declare his liability to pay that interest in such form and manner as may be prescribed.
(2) If a dealer required to furnish a return under this Act.(a)
fails to pay any amount of tax or additional tax declared on the return, or
(b)
furnishes a revised return more than three months after tax became payable, declaring additional tax, but
fails to pay any interest declared to be payable under sub-section (1), or
(c)
fails to declare any tax or interest which should have been declared, or
(d)
fails to make a return,
such dealer shall be liable to pay interest in respect of the tax and additional tax payable declared by him or the tax
payable and interest payable under sub-section (1) for the period for which he has failed to furnish a return.
(3) Where any other amount is payable under this Act is not paid within the period specified in Section 8, interest
shall be payable on such amount from such period.
(4) The interest shall also be payable under this Section during any period during which recovery of any tax or
other amount payable under the Act is stayed by an order of any authority or Court in any appeal or other proceedings
disputing such tax or amount.
(3) for section 5-C, the following shall be substituted, namely,5-C. Rate of interest.- (1) The rate of simple interest payable under Section 5-B shall be one and one half per
cent per month:
(a)
from the date the tax had become payable to the date of its payment or to the date of any assessment under this
Act, whichever is earlier; and
(b)
from the date on which any amount payable under this Act was due.
(2) For the purpose of this Section interest in respect of parts of a month shall be computed proportionately and
month shall mean any period of thirty days.
1098
gd wP
5-D. Assessment.- (1) Every dealer shall be deemed to have been assessed to tax based on the return filed by him
under section 5, except in cases where the Commissioner may notify the dealer of any requirement of production of
accounts before the assessing authority in support of a return filed for any period and such authority shall proceed to
assess such dealer,(a) on the basis of the return filed where he is satisfied that the return filed is correct and complete, or
(b) to the best of its judgment, where the return filed appears to be incorrect or incomplete, after giving the dealer
an opportunity of showing cause against such assessment in writing and any additional tax assessed shall
be paid within thirty days from the date of service of such assessment on the dealer.
(2) Where a registered dealer fails to furnish his return on or before the date provided in this Act or the rules
made thereunder, the assessing authority shall issue an assessment to the registered dealer to the best of its judgement
and the tax assessed shall be paid within ten days from the date of service of such assessment on the dealer.
(3) Where an assessment has been made under sub-section (2) and the dealer subsequently furnishes a return
for the period to which the assessment relates, the assessing authority may withdraw the assessment but the dealer shall
be liable to penalties and interest as applicable.
(4) Where the dealer furnishes a return under sub-section (3), such return shall be furnished within one month of
service of such assessment on the dealer.
(5) (a) The assessing authority on any evidence showing a liability to tax coming to its notice may with the
previous permission of his Joint Commissioner or Additional Commissioner issue a protective assessment in the case of a
dealer registered under this Act or a dealer liable to be registered under this Act, if the assessing authority has reason to
believe that such dealer will fail to pay any tax, penalty or interest so assessed or imposed or payable and such tax,
penalty or interest shall become payable forthwith.
(b) On any application made within thirty days from the date of receipt of such protective assessment by the
dealer or on his own motion within thirty days from the date of issue of such protective assessment, if the Joint
Commissioner or Additional Commissioner considers that any protective assessment issued is erroneous, he may after
giving the dealer concerned an opportunity of being heard and after making such enquiry as he deems necessary, pass
such order thereon as the circumstances of the case may justify.
(6) The authority authorized by the Commissioner in this behalf shall assess, a dealer who fails, within the time
specified, to get registered though liable to do so, to the best of its judgement for the tax period or periods that would apply
to such dealer if he were to be registered, after giving the dealer an opportunity of showing cause against such assessment
in writing and the tax assessed and any interest payable shall be paid within ten days from the date of service of such
assessment on the dealer. ;
(4) for section 6, the following shall be substituted, namely,6. Re-assessment of tax.-(1) Where the assessing authority has grounds to believe that any return furnished
which is deemed as assessed or any assessment issued under Section 5-B understates the correct tax liability of the
dealer, it,(a)
may, based on any information available, re-assess, to the best of its judgement, the additional tax payable
and also impose any penalty under sub-section (2) of section 20-B and demand payment of any interest; and
(b)
shall issue a notice of re- assessment to the dealer demanding that the tax shall be paid within thirty days of
the date of service of the notice after giving the dealer the opportunity of showing cause against such reassessment in writing.
(2) Where after making a re-assessment under this Section.(a) any further evidence comes to the notice of the assessing authority; or
(b) if the assessing authority has reason to believe that the whole or any part of the turnover of a dealer or the
value of taxable goods brought or caused to be brought into a local area by a dealer whether on his own account or on
account of his principal or any other person or who has taken delivery or is entitled to take delivery of such goods on its
entry into local area in respect of any tax period has escaped re-assessment to tax; or
(c) tax has been under re-assessed; or
(d) has been re-assessed at a rate lower than the rate at which it is assessable under this Act; or
(e) any deductions or exemptions have been wrongly allowed in respect thereof,
The assessing authority may, notwithstanding the fact that whole or part of such escaped turnover or value of taxable
goods as the case may be, was already before the said authority at the time of assessment or re-assessment, proceed to
make assessment or any further re-assessments in addition to such earlier assessment or re-assessment.
gd wP
1099
(5) for section 7, the following shall be substituted, namely.7. Period of limitation for assessment and re-assessment.- (1) An assessment under Section 5-D or reassessment under Section 6 of an amount of tax due for any prescribed tax period shall not be made after five years after
the end of the prescribed tax period.
Provided that an assessment or re-assessment relating to any tax period up to the period ending 31st day of
March, 2014 shall be made within a period of eight years after the end of the prescribed tax period;
(2) Notwithstanding anything contained in sub-section (1), if any tax is, not paid by a dealer who has failed to get
registered though liable to do so or fraudulently evaded attracting punishment under sub-section (2) of Section 21, an
assessment or re-assessment may be made within eight years from the end of the prescribed tax period;
March, 2014 shall be made under this sub-section within a period of ten years after the end of the prescribed tax period.
(3) In computing the period of limitation specified for assessment or re-assessment, as the case may be under
this Act, the period taken for disposal of any appeal against an assessment or other proceeding by the appellate authority,
a tribunal or competent court shall not be taken into account in computing such period for assessment or reassessment
as the case may be.
Provided that nothing contained in this section limiting the time within which any action may be taken or any
order, assessment or re-assessment may be made, shall apply to an assessment or re-assessment made on the dealer or
any person in consequence of, or to give effect to, any finding, direction or order made under sections 13, 14, 15, 15-A or
16 or any judgement or order made by the Supreme Court, the High Court, or any other court.
(6) in section 8,
(i) in the heading, for the words recovery of tax, the words and punctuation marks recovery of tax, penalties,
interest and other amounts shall be substituted;
(ii) for sub-section (1), excluding the provisio, the following shall be substituted namely,(1) Every registered dealer shall furnish returns to the assessing authority or prescribed authority, and the tax
payable or any penalty or interest due shall be paid in such manner as may be prescribed, within the period specified and
on an application by a dealer, the Government or Commissioner may permit, subject to such conditions as may be
specified or prescribed, payment of tax or any other amount payable, in such instalments and at such intervals as may be
prescribed. ;
(iii) after sub-section (1) so substituted, the following shall be inserted, namely,(1-A) Where the amount paid falls short of the aggregate of the tax or any other amount due and interest
payable, the amount so paid shall first be adjusted towards interest payable and the balance, if any, shall be adjusted
towards the tax or any other amount due.
(1-B) A registered dealer, furnishing a revised return in accordance with this Act which shows a greater amount
of tax to be due than was paid or payable in accordance with the original return, shall pay with that revised return the tax
so payable in such manner as may be prescribed.;
(iv) after sub-section (4), the following shall be inserted, namely:(5) The High Court may, either suo motu or on an application by the Commissioner or any person aggrieved by
the order, revise any order made by a Magistrate under clause (c) of sub-section (4).
(7) in section 14, in sub-section (3), the following proviso shall be inserted, namely,Provided that a single appeal may be preferred against orders of assessment or reassessment or any other orders
or proceedings, in respect of more than one tax periods of any year.
(8) for Section 17, the following shall be substituted, namely:17. Rectification of apparent mistakes and power of rectification of assessment or re-assessment in
certain cases.- (1) With a view to rectifying any mistake apparent from the record, the prescribed authority, appellate
authority or revising authority, may, at any time within five years from the date of an order passed by it, amend such
order.
(2) Any amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the
person concerned shall not be made unless the prescribed authority, appellate authority or revising authority, as the case
may be, has given notice to the person concerned of its intention to do so and has allowed the person concerned the
opportunity of showing cause in writing against such amendment.
(3) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to
an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any
1100
gd wP
law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter
which has been so considered and decided.
(4) An order passed under sub-section (1), shall be deemed to be an order passed under the same provision of law
under which the original order, the mistake in which was rectified, has been passed.
(5) Where any assessment or re-assessment or an order of an appellate authority or a revisional authority other
than a court or tribunal, is found to be erroneous in so far as it is prejudicial to the interest of the public revenue by a
judgement or an order of any court, then notwithstanding anything contained in this Act, authority concerned may
proceed to rectify such assessment or re-assessment or order and determine the tax payable by the dealer in accordance
with such judgement or order at any time within a period of three years from the date of such judgement or order.
(6) Where any court makes an order or gives judgement to the effect that any tax assessed under this Act or any
other law should have been assessed under a provision of a law different from that under which it was assessed, then in
consequence of such order or judgement or to give effect to any finding or direction contained in any such order or
judgement, such turnover or part thereof, may be assessed or re-assessed to tax, as the case may be, at any time within
five years from the date of such order or judgement, notwithstanding any limitation period which would otherwise be
applicable under the law applicable to that assessment or re-assessment.
(7) Where any proceedings for the recovery of any tax, penalty, interest or any part thereof remaining unpaid,
have been commenced in a court and the amount of tax, penalty or interest is subsequently modified, enhanced or
reduced in consequence of any decision made or order passed in the appeal, the prescribed authority may, in such
manner and within such period as may be prescribed, inform the dealer or the person and the authority under whose
order the recovery is to be made, and thereupon such proceedings may be continued with the modified, enhanced or
reduced amount of tax, penalty or interest therein substituted.
Provided that a rectification which has the effect of enhancing an assessment or otherwise increasing the liability
of the assessee shall not be made unless the assessing authority, appellate authority or revising authority, as the case may
be, has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of
being heard.
(9) after section 20, the following shall be inserted, namely:20-A.
Penalties relating to registration.- (1)A dealer who, without reasonable cause, fails to apply for
registration within the time prescribed in section 4 shall be liable to a penalty of two thousand rupees in addition to the
interest chargeable on the tax payable at the rate provided under section 5-C.
(2) The power to levy the penalties shall be vested in the registering authority as prescribed.
20-B. Penalties relating to returns and assessment.- (1) A dealer who fails to furnish a return or who fails to
pay the tax due on any return furnished as required under the Act shall be liable to pay together with any tax or interest
due,
(a)
a penalty of fifty rupees for each day of default and where such default is for more than five days, such
penalty.-
(i)
shall not exceed two hundred and fifty rupees if the tax due is less than the said amount;
(ii)
shall be calculated at fifty rupees per day not exceeding the amount of tax due, if the tax due is more than
two hundred and fifty rupees; and
(b)
a further penalty equal to.-
(i)
five percent of the amount of tax due or fifty rupees whichever is higher, if the default is not for more than
ten days, and
(ii)
ten percent of the tax due, if the default is for more than ten days.
(2) A dealer who for any prescribed tax period furnishes particulars for preparation of a return or furnishes a
return which understates his liability to tax or overstates his entitlement to a tax deduction by more than five per cent of
his actual liability to tax, of his actual tax deduction, as the case may be shall after being given the opportunity of showing
cause in writing against the imposition of a penalty, be liable to a penalty equal to ten per cent of the amount of such tax
understated or overstated.
(3) A dealer who furnishes a return which is incomplete or incorrect in any material particular as informed in a
notice issued to him, shall be liable to a penalty of fifty rupees for each day the return remains incomplete or incorrect.
gd wP
1101
(4) In any case where a dealer who has failed to furnish a return has been issued with an assessment showing
less than his actual liability to tax and he pays such tax as assessed, such dealer, after being given the opportunity of
showing cause in writing against the imposition of a penalty, shall be liable to a penalty of ten percent of the amount of the
tax under-assessed.
(5) A dealer who fails, within the time specified, to get registered though liable to do so, after being given an
opportunity of showing cause in writing against the imposition of a penalty, shall be liable to pay penalty of thirty percent
of the amount of tax payable by him as assessed under section 5-D or re-assessed under section 6.
(6) The power to levy the above penalties shall be vested in the prescribed authority to which returns are required
to be furnished or the prescribed authority making an assessment or re-assessment.
(7) Any dealer who fails to submit returns as required by the provisions of the Act continuously for three months
or two quarters, as the case may be, shall on conviction, in addition to recovery of any tax or penalty or interest or other
amount that may be due from him or levied on him, be punishable with simple imprisonment which may extend to six
months or with a fine which shall not be less than five thousand rupees but which may extend to twenty five thousand
rupees or with both and when the offence is a continuing one, with a daily fine not exceeding two hundred rupees during
the period of continuance of the offence.
(10) In Section 21,(i) in sub-section (1), clauses (a), (b), (c), (d), (e) and (f) shall be omitted.
(ii) in sub-section (2), clause (a) and clause (b) shall be omitted.
(11) after section 32, the following shall be inserted, namely:33. Savings.- The amendments made to the provisions of this Act by Karnataka Taxation Laws (Amendment)
Act, 2014 shall not affect the previous operation of the said provisions before commencement of the said Act and payment
of tax in advance, submission of statement and return, assessment including
self-assessment and cancellation of
assessment, re-assessment, levy of penalty, liability for payment of interest, period of limitation for assessment or reassessment and all other similar matters and obligations imposed in respect of any year prior to the commencement of the
said Act shall be governed by the relevant provisions as if the said Act had not passed.

It is considered necessary to amend the Karnataka Tax on Luxuries Act, 1979 and Karnataka Tax on Entry of
Goods Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith.
Hence, the Bill.
FINANCIAL MEMORANDUM
There is no extra expenditure involved by the proposed measure.
MEMORANDUM REGARDING DELEGATED LEGISLATION

CLAUSE 3(1) -
Provisions of section 5 sought to substituted under sub-clause (1) of clause 3 empowers

the State Government to make rules regarding the form and manner of furnishing of return,
tax period for which a return has to be furnished and the form and particulars to be furnished
in the annual statement the dealer and the period within which such statement shall be filed
and also empowers the Commissioner of Commercial Taxes to notify the class of registered
dealers required to file returns electronically inthe form prescribed every month and pay tax
electronically.
CLAUSE 3(2) -
Provisions of sub-section (1) of new section 5-B sought to be instituted under sub-clause
(2) of clause 3 empowers the Government to prescribe by rules the form and manner of
declaring the liability to pay the interest on any amount of tax which should have been
declared on a return, but which has been omitted from it, unless that omission is corrected
within three months of omission subject to sub-section (2) of Section 20-B.
CLAUSE 3(6)(ii) -
Provisions of sub-section (1) of section 8 sought to be substituted under sub-clause (6) of

clause 3 empower the Government or Commissioner to prescribe by rules the conditions,
instalments and intervals of payment of tax or any other amount payable by a dealer making
application.
1102
CLAUSE 3(6)(iii) -
gd wP
Provisions of new sub-section (1-B) of section 8 sought to be inserted under sub-clause

(6) of clause 3 empower the Government to prescribe by rules the manner of payment of any
differential amount payable along with the revised return by a dealer.
The proposed delegation of Legislative power is normal in character.
SIDDARAMAIAH
CHIEF MINISTER
P. OMPRAKASHA
Secretary
ANNEXURE
Extract from the Karnataka Tax on Luxuries Act, 1979
(Karnataka Act 22 of 1979)
XXXXX
3. Levy and collection of tax on luxury provided in a hotel.- (1) Subject to the provisions of this Act, there
shall be levied and collected a tax on the luxury provided in a hotel in respect of every room (to be known as Luxury Tax)
at the following rates, namely.Sl.No.
Charges
Rate of tax
Where the charges for lodging per room per day are not less than five hundred
rupees but not more than one thousand rupees
Four percent
charges
of
such
Where the charges for lodging per room per day are more than one thousand
rupees but not more than two thousand rupees
Eight percent
charges
of
such
Where the charges for lodging per room per day are more than two thousand
rupees
Twelve percent
charges
of
such
XXXX
Extract from the Karnataka Tax on Entry of Goods Act, 1979
(Karnataka Act 27 of 1979)
5. Returns and assessment.- (1) Notwithstanding anything contained in section 7, every registered dealer and
every dealer who is liable to get himself registered under this Act shall every year submit a return to the assessing
authority within such period and in such manner containing such particulars as may be prescribed.
Provided that the specified class of dealers as may be notified by the Commissioner shall submit the return in the
prescribed form, electronically through internet in the manner specified in the said notification.
(2) Before any dealer submits any return under sub-section (1) he shall in the prescribed manner pay in advance
the full amount of tax payable by him on the basis of such return as reduced by any tax already paid under section 7 and
shall furnish along with the return satisfactory proof of the payment of such tax. After the final assessment is made, the
amount of tax so paid shall be deemed to have been paid towards the tax finally assessed.
Provided that the specified class of dealers as may be notified by the Commissioner shall pay the tax payable on
the basis of the return under sub-section (1), by electronic remittance through internet in the manner specified in the said
notification.
(3) If the assessing authority is satisfied that any return submitted under sub-section (1) is correct and complete
he shall assess the dealer on the basis thereof.
(4) If no return is submitted by the dealer under sub-section (1) before the period prescribed or if the return
submitted by him appears to the assessing authority to be incorrect or incomplete, he shall assess the dealer to the best of
his judgement recording the reasons for such assessment:
Provided that before taking action under this sub-section the registered dealer shall be given reasonable
opportunity of proving the correctness and completeness of the return submitted by him.
(5) While making any assessment under sub-section (4), the assessing authority may also direct the dealer to pay
in addition to the tax assessed a penalty not exceeding one and half times the amount of tax due that was not disclosed by
the dealer in his return or in the case of failure to submit a return one and a half times the tax assessed, as the case may
be.
gd wP
1103
(6) No assessment under this section for any year shall be made after a period of three years from the date on
which return under section 5 for that year is submitted by a dealer:
Provided that the assessment proceeding relating to any year pending before the commencement of the Karnataka
Taxation Laws (Amendment) Act, 1997 in respect of which a return under sub-section (1) has been submitted before such
commencement, shall be completed within a period of three years from such commencement:
Provided further that nothing contained in this sub-section limiting the time within which the assessment may be made
shall apply to an assessmant made on the assessee or any person in consequence of, or to give effect to any finding,
direction or order made under section 13, 14, or 15 or any judgement or order made by any court;
(7) In computing the period of limitation for assessment under this section,(a) the time during which the proceedings for assessment in question have been deferred on account of
any stay order granted by any court or any other authority shall be excluded ;
(b) the time during which the assessment has been deferred in any case or classes of cases by the Joint
Commissioner for reasons to be recorded in writing shall be excluded:
(8) Where an assessment under this section is not concluded within the time specified under sub-section (6), the
turnover or value of taxable goods, as the case may be declared by a dealer in his annual return shall be deemed to have
been assessed for that year on the basis of the said return and the provisions of the Act relating to assessment of the such
escaped turnover or purchase value of taxable goods as the case may be, payment and recovery, appeal and revision shall
mutatis mutandis apply to such deemed assessment.
XXXXX
5-B. Self-assessment in the case of certain dealers.- (1) Notwithstanding anything contained in sub-sections
(3) and (4) of section 5, in the case of a dealer who is eligible for self-assessment under section -12C of the Karnataka Sales
Tax Act, 1957 (Karnataka Act 25 of 1957), the assessing authority shall subject to the same conditions and exceptions
specified therein, assess such dealer on the basis of return filed without requiring the presence of the dealer or the
production of books of account.
(2) Notwithstanding anything contained in sub-section (1), the assessing authority shall assess under sub-section
(4) of section 5 in such cases as notified by the Commissioner under section 12-C of the Karnataka Sales Tax Act, 1957
(Karnataka Act 25 of 1957).
(3) If on scrutiny assessment in cases falling under sub-section (2), it is found that the amount of tax paid by any
dealer for any year was less than the tax payable for that year as assessed by more than fifteen per cent, the assessing
authority shall direct such dealer to pay, in addition to the tax, a penalty equivalent to three times the amount of the tax
so paid in short.
(4) Every assessment completed under sub-section (1) shall be subject to the provisions of sections 6, 15 and 17.
(5) Notwithstanding anything contained in this Section or Section 5, the Government may notify, subject to such
conditions as may be specified, that assessment of any specified class of dealers for any year shall be deemed to have been
made on the basis of the return submitted in accordance with sub-section (1) of Section 5 without requiring the presence
of the dealer or production of books of account by the dealer.
XXXXX
5C. Cancellation of assessment in certain cases.- (1) Where an assessee within one month from the service of
a notice of demand makes an application and satisfies the assessing authority that he was prevented by sufficient cause
from appearing as required under section 5, or that he did not receive the notice issued under that section or that he had
not a reasonable opportunity of being heard, the assessing authority shall cancel the assessment and proceed to make a
fresh assessment in accordance with the provisions of section 5:
Provided that no application under this sub-section shall be entertained by the assessing authority if tax admitted in the
return is not paid.
(2) Nothing contained in sub-section (1) shall apply to an assessment which has been made the subject matter of
an appeal under section 13.
(3) No appeal shall lie under section 13 against an order passed under this section.
(4) Every order passed under this section shall subject to the provisons of the sections 14, 15-A, 16 and 17, be
final.
XXXXX
6. Payment of tax for entry of goods escaping assessment.- (1) If the assessing authority has reasons to
believe that the whole or any part of the turnover of a dealer or the value of taxable goods brought or caused to be brought
into a local area by a dealer whether on his own account or on account of his principal or any other person or who has
taken delivery or is entitled to take delivery of such goods on its entry into local area in respect of any period has escaped
1104
gd wP
assessment to tax or has been under assessed or has been assessed at a rate lower than the rate at which it is assessable
under this Act or any deduction or exemption have been wrongly allowed in respect thereof, the assessing authority may,
notwithstanding the fact that whole or part of such escaped turnover or value of taxable goods, as the case may be, was
already before the said authority at the time of original assessment or re-assessment, but subject to the provisions of subsection (3) at any time within a period of eight years from the expiry of the year to which the tax relates, proceed to assess
or re-assess to the best of its judgement the tax payable by a dealer in respect of such turnover or purchase value of such
goods, as the case may be, after issuing a notice to the dealer and after making such enquiry as it may consider necessary.
(2) In making as assessment under sub-section (1) the assessing authority may, if it is satisfied that the escape
from assessment is due to wilful non-disclosure of the entry of such goods by the dealer direct him to pay in addition to
the tax assessed under sub-section (1) a penalty not exceeding one and half times the tax so assessed:
Provided that no penalty under this sub-section shall be directed to be paid unless the dealer affected has had a
reasonable opportunity of showing cause against such imposition.
(3) In computing the period of limitation for assessment under this section the time during which an assessment
has been deferred on account of any stay order granted by any court or other authority or by reason of the fact that an
appeal or other proceedings is pending, shall be excluded:
order, assessment, or re-assessment may be made, shall apply to an assessment or re-assessment made on the assessee
or any person inconsequence of, or to give effect to, any finding, direction or order made under sections 13, 14, 15, 15-A or
XXXXX
7. Payment of tax in advance.- (1) Subject to such rules as may be prescribed every registered dealer and every
dealer liable to get himself registered under this Act shall send every month to the assessing authority a statement
containing such particulars as may be prescribed and shall pay in advance the full amount or tax payable by him on the
basis of the goods brought by him during the preceding month into the local area within twenty days after the close of the
preceding month to which such tax relates and the amount so payable shall for the purpose of sub-section (4) of section 8
be deemed to be an amount due under this Act from such dealer:
Provided that the specified class of dealers as may be notified by the Commissioner shall submit the statement in
the prescribed form, electronically through internet and also pay the tax payable on the basis of the statement, by
electronic remittance through internet, in the manner specified in the said notification.
Provided that in the case of a dealer whose total turnover in any year under the Karnataka Sales Tax Act, 1957
(Karnataka Act 25 of 1957) or the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004) is not more than
seven lakh fifty thousand rupees, shall submit statements for each month in accordance with this sub-section once in a
quarter and pay in advance the full amount of tax payable for every quarter within twenty days after the close of that
quarter to which such tax relates.
(2) If default is committed in the payment of tax for any month or quarter as the case may be, beyond ten days,
whether or not a statement as required under sub-section (1) is filed; or if the amount of tax paid is less than the amount
of tax payable for any month or quarter as the case may be, the dealer defaulting payment of tax or making short payment
of tax shall, in addition to the tax, pay interest calculated at the rate of two per cent per month from the date of such
default or short payment to the date of payment of such tax.
(3) If at the end of the year it is found that the amount of tax paid in advance by any dealer for any month or for
the whole year in the aggregate was less than the tax payable for that month or the tax for the whole year as finally
assessed, as the case may be, by more than fifteen percent the assessing authority may direct such dealer to pay in
addition to the tax, by way of penalty, a sum calculated at the rate of two per cent per month of the tax paid in short from
the date of expiry of thirty days after the close of the month or the quarter or the year as the case may be to which such
tax relates.
Provided that no penalty under this sub-section shall be imposed unless the dealer affected has had a reasonable
opportunity or showing cause against such imposition.
(4) If no such statement is submitted by a dealer under sub-section (1) before the date prescribed or if the
statement submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority may
assess the dealer provisionally for that month to the best of his judgement, recording the reasons for such assessment,
and proceed to demand and collect the tax on the basis of such assessment :
Provided that before taking action under this sub-section the dealer shall be given a reasonable opportunity of being
heard.
XXXX
gd wP
1105
8. Payment and recovery of tax.- (1) The tax under this Act shall be paid in such manner and in such
installments if any, and subject to such conditions and payment of such interest and within such time, as may be
prescribed.
Provided further that the specified class of dealers as may be notified by the Commissioner shall pay the tax or
any other amount due under this Act, by electronic remittance through internet in the manner specified in the said
notification.
(2) If default is made in making payment in accordance with sub-section (1),(i) the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the
property of the person or persons liable to pay tax under this Act;
(ii) the person or persons liable to pay the tax or any other amount due under this Act shall pay interest equal to one and a
quarter percent of the amount of tax or any other amount due remaining unpaid for each month after the expiry of the
time specified under sub-section (1).
Explanation I.- For the purposes of clause (ii) the interest payable for a part of a month shall be proportionately
determined.
Explanation II.- For the purpose of this sub-section, non-payment during any period during which recovery of
any amount due under the Act is stayed by an order of any authority or Court in any appeal or other proceedings
disputing such amount, shall be deemed to be a default, unless such appeal or other proceeding is allowed by such
Authority
(3) Notwithstanding anything contained in sub-section (2), where the amount of interest does not exceed rupees
five lakh, the Commissioner and in any other case, the State Government may subject to such conditions as may be
prescribed remit the whole or any part of the interest payable in respect of any period by any person or class of persons.
(4) Any tax assessed, or any other amount due under this Act from a dealer may without prejudice to any other
mode of collection be recovered,(a) as if it were an arrear of land revenue, or
(b) by attachment and sale or by sale without attachment of any property of such dealer or any other
person by the prescribed officer in accordance with such rules as may be prescribed;
(c) notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974),
on application to any Magistrate, by such Magistrate, as if it were a fine imposed by him:
Provided that where a dealer who has appealed or applied for revision of any order made under this Act and has
complied with an order made by the appellate or the revising authority in regard to the payment of tax or other amount no
proceedings for recovery under this sub-section shall be made or continued until the disposal of such appeal or
application for revision.
XXXX
14. Appeal to the Appellate Tribunal.- (1) Any officer empowered by the State Government or the Commissioner
in this behalf or any other person objecting to an order passed by the appellate authority under section 13 or an order
passed by a revisional authority under sub-section (3) of section 15 may appeal to the Appellate Tribunal within a period of
sixty days from the date on which the order was communicated to him.
(2) The Appellate Tribunal may admit an appeal preferred after the period of sixty days referred to in sub-section
(1) but within a further period of one hundred and eighty days if it is satisfied that the appellant had sufficient cause for
not preferring the appeal within that period.
(2A) The officer authorised under sub-section (1) or the person against whom an appeal has been preferred, as
the case may be, on receipt of notice that an appeal against the order of the Deputy Commissioner or the Joint
Commissioner has been preferred under sub-section (1) by the other party, may, notwithstanding that he has not appealed
against such order or any part thereof, file at any time before the appeal is finally heard a memorandum of cross
objections, verified in the prescribed manner against any part of the order of the Deputy Commissioner or the Joint
Commissioner as the case may be, and such memorandum shall be disposed of by the Appellate Tribunal as if it were an
appeal presented within the time specified in sub-section (1).
(3) The appeal or the memorandum of cross objections shall be in the prescribed form, shall be verified in the
prescribed manner, and in the case of an appeal preferred by any person other than an officer empowered by the State
Government under sub-section (1) shall be accompanied by proof of payment of one half of tax or other amount disputed
and also a fee equal to two per cent of the amount of assessment objected to, provided that the sum payable in no case be
less than two hundred rupees or more than one thousand rupees.
XXXXX
1106
gd wP
17. Rectification of mistakes.- (1) With a view to rectifying any mistake apparent from the record, the assessing
authority, appellate authority or revising authority may, at any time, within five years from the date of an order passed by
it, amend such order :
Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the
liability of the assessee shall not be made unless the assessing authority, appellate authority or revising authority, as the
case may be, has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable
opportunity of being heard.
(3) An order passed under sub-section (1) shall be deemed to be an order passed under the same provision of law
under which the original order the mistake in which was rectified, had been passed.
XXXXX
20. Submission of certain records, by owners, etc., of vehicles and boats.- The owner or other person in
charge of a goods vehicle or boat shall in respect of the goods transported by him in such vehicle or boat submit to the
assessing authority having jurisdiction over the local area in which the goods are delivered, such particulars thereof and
within such time and manner as may be prescribed.
XXXXX
21. Offences and penalties.- (1) Any person who(a) being a person obliged to get himself registered under this Act does not get himself so registered; or
(b) being a dealer in goods fails to submit a return as required by the provisions of this Act or the rules made
thereunder; or
(c) fails to comply with a notice issued under section 6; or
(d) fails to submit a statement as required by section 7; or
(e) fails to pay within the time allowed any tax assessed on him or any penalty levied on him under this Act; or
[1979: KAR. ACT 27 Tax on Entry of Goods 775
(f) being a sugar factory including a khandasari sugar factory fails to collect tax as required by sub-section (1) or
having collected the tax fails to pay the tax so collected as required by sub-section (2) of section 9-A.
(g) fails to issue a sale bill or cash memorandum in accordance with the provisions of sub-sections (2) and (3) of
section 17-A; or
(h) fails to keep true and complete accounts,
shall, on conviction by a Magistrate, be liable to a fine which shall not be less than five hundred rupees]3 but
which may extend to two thousand rupees.
(2) Any person who,(a) wilfully submits an untrue return, or not being already an assessee under this Act, fails to submit a return as
required by the provisions of this Act or the rules made thereunder, or ;
(b) wilfully submits an untrue statement under section 7 ;
(c) fraudulently evades the payments of any tax assessed on him, or other amount due from him under this Act, or
(d) wilfully acts in contravention of any of the provisions of this Act or the rules made thereunder,
shall on conviction in addition to the recovery of any tax that may be due from him, be punishable with simple
imprisonment which may extend to twelve months or with fine which shall not be less than five thousand rupees but
which may extend to twenty-five thousand rupees or with both and when the offence is a continuing one, with a daily fine
not exceeding two hundred rupees during the period of the continuance of the offence.
XXXX
32. Power to remove difficulties.- If any difficulty arises in giving effect to the provisions of this Act, the State
Government may, by notification make such provisions as appear to it to be necessary or expedient for removing the
difficulty.
XXXXX
gd wP
1107
gd wP
sU
IV-A
Part IV-A
AUg, zsg, s

j 26, 2014 (st 7, P 1935)
A. 169
No. 169

NOTIFICATION
PlP zs s
zs s
g C
PlP i
v vjU (wzr
) zsAiP, 2014
P
lP i
v vjU CAi, 2003 v
wzr
iq MAz zs AiP.
E E Az PAqg GzU
UV PlP i
v vjU CAi, 2003 (2004g PlP
CAi 32) v
wzr
iqz AiP
VgzjAz;
Ez sgv
CAivUvP z:-
Utgdz
Cgv
z
PlP
gd
zs AqAz
AAv
1. AQ g
v gA s. - (1) F CAi PlP i
v vjU (wzr
) CAi, 2014 JAz
PgA
ivPz.
(2) Ez 2014g iZ MAz APAz ejU gvP z .
2. 22 P g
tz wzr.- PlP i
v vjU CAi, 2003g (2004g PlP CAi 32) (E
E Az CAiAz G TVz) 22 P gt
z, (i) (2) GP g
tz Lz JA zP Kg JA z

wAifvP z ;
(ii) (3) GP g
t
z v g JA zU

U Cgv
g
q
gz Lzg JA zU

w
AifvP z; v
(iii) (9-J) GP g
t lqvP z.
3. 27 P g
tz wzr
.- CAiz 27 P g
tz (1) GP g
tz () RAqz
Lz JA zP
Kg JA z

w
AifvP z.
4. 31 P g
tz wzr.- CAiz 31 P gt
z (4) GP g
tz vg Ai F A
GP g
t jvP z, JAzg: (5) w
Ai Azv jAi v lU AAzsz

, Aizz CAx Ai, CAx
gU

MUAq MAz gu
nAi Aizz CAx CAiU Aiz P gP w
AiAz
z
v
P z.
5. 63 P g
tz wzr
.- CAiz 63 P g
t
z (4) GP g
tz F A gAvP

jvP z, JAzg: gA
v, Aiiz MAz
z MAzQAv a
vjUAi CU

AAzsz

vjU zs
gt Cx vjU g
zs
gt DzU
Cx Aiiz Evg DzU
Cx q
U gz MAz C

z.
6. 72 P g
tz wzr
.- CAiz 72 P g
tz (1) GP g
tz F A gAvP

jvP z, JAzg: gA
v, 22 P g
t
z CrAi AzvU uUgVgz v CAx vjUAi CU
Aiiz
vjUAi AzAi iq uUgVgz jAi, Dv v AzuA
i
it v

gz U
zPV
1108
gd wP
MAz CfAi
zg, F GP g
tz CrAi Aiiz vjUAi CU
V gn
Ai

s
Vz
Aiiz zAq
AzAi iqvP z.
7. 74 P g
tz wzr
.- CAiz 74 P g
t
z, (i) PAi Pv
U

JA zU

vg Ai U l vU

JA zU

jvP z;
(ii) (4) GP g
tz jv P v
U

g
v
z
JA zU

vg Ai Cx AzsgV
CAiz 31 P g
t
z (5) GP g
t
z CrAi CUv rzAv gv
z
JA zU

U jv
Pv
U
g
v

JA zU

vgAi Cx AzsgV CAiz 31 P g
t
z (5) GP g
tz
CrAi CUvrzAv gv

JA zU

jvP z .
8. MAz CaAi wzr.- CAiz MAz CaAi 34 P
ASU AAzs
l

zU
lqvP z.
9. g CaAi wzr.- CAiz g CaAi 59 P
ASAi zU
vgAi F Az
jvP z, JAzg: 59-J. g, , Pg U MU
AqAv z
GzU
v PgtU P
DAiAi stz irz U

Czg
V Ug
z
U

PAiwg gU v
ggAmU U P
U rAUU v g mU
igl iqU g, , Pg U
MUAqAv zz vjUAi zPV U CzP AUv
z AiUU GAzs

P
PlP
i
v vjU CAi, 2003P wzr
vgz C PAz jUt

Vz.
DzjAz F zsAiP.
DyP e v
v vP P
Aiiz a
Z

MU
Arg.
v
Aifv gZ
Pg Pjv e
v
RAq 4 :
7 RAqz P j Gzz 31 P g
t
z (5) GP g
t
Azv
jAi v lU AAzsz

Pz gunAi v Czg

Eg Pz gU

U CAx gunAi
Pz CA
i U zj
gU

Aii P gz Az

P D P gz AAzsz

AiU
ga
gd PgP CPg
qvz
.
v gZ
Pgz v
AidAi rPAi g
zVz.
zgAi
R AwU
U
tP ag
. NAP
PAiz
PlP zs s
CAzs
PlP i
v vjU CAi, 2003g (2004g PlP CAi 32) Gzv
XX
22. AztA i zv. XX
XX
XX
XX
XX
(2) 2005g iZ vA
z zA
z PU
z Avg Aiiz
z, Aiiz Aiz,
vjUU UjAiiUvP v l Lz P gU
gz JAz PgtV Ag w
Ai jAi
gd wP
1109
AzvU zVgvP z v CAx zvA

i vPt Cx Pg C
azz CAx APzAz g
iqvP z.
(3) 3 P g
t
z CgV vjUAi v
P APz vg Aiz Aiiz MAz wAU vjUU
UjAiiUvP l v g gU
g w
Ai jAi xxx vPt AzvUvP z .
XX
XX
XX
(9J) PUjU Pgj uA

i gv
z w
Ai jAi, AzvU zVgvP z v
Aii wAU
PUjU Pgj uA
i PUv D wAU PAiz vg Ai CAx zvAi g
iqvP z.
XX
XX
XX
27. AztA i gAiiw. (1) F A Aiiz Az

s z JAzg,
(J) M Azv jAi Aiiz g
Azg

z, tV Uz Cx Cx
irz; Cx () gz iPvz
i z
Aiiz zuA
iiVz; Cx () Azv
jAi gP U iglz vjUU UjAiiUvP l gq gAvg wAU U Aiiz CA
i Lz P
gU
gz; Cx
XX
31. P vU

. (1) XX
XX
XX
XX
XX
(4) Aiig Ml l MAz

z MAz g P gU
gz, D w
Ai jAi,
v Pv
U

AizzAx gv
U

U v CAx wUU Ml
M Zmq CPAmAm Cx P
CPAmAm Cx M vjU wzgAz jv
P z v jv P v
U

gt nAi MAz w
Ai v
Aiz z dU
, Aiz jwAi Aiz P gP
v
P z.
XX
63. C AiiPg
tP C. (1) XX
XX
XX
XX
XX
(4) C Cx Jzg DPuU

gt
v
Aiz Ai EgvP z , Aiz jwAi
v irgvP z v (1) GP g
t
z CrAi gd PgAz Cx DAiPjAz P vz CPjAi
gvV Aii QAi, C
z Az
s z, vjUAi Cx v Evg V Czs
z AzAi
irz U gdwq v DP z vjU zs
gu V Pq Jgqg

P z z
AU EgvP z .
gA
v, AzAi iq Pz U Aii Az
s zAi Jgq g gUVAv Pr EgvP z Cx MAz
g gUVAv aU
EgvP z.
XX
XX
XX
72. g nU
U v vjU zs
gtP AAz zAqU
. (1) CAiz CrAi CUv rzAv MAz
g
n
vz Cx
z Aiiz g nAiAv Q Eg vjUAi AzAiiq s
z M
jAi Q Eg Aiiz vjU Cx rAi evU, (J) AzAiiq vz w
AiAz PV Lv gU zAq
v U AzAiiq vg z
Lz U
VAv ZVg,
(i) vjU QAi Egv gUVAv Pr Ezg, CAx zAq Egv gU
gvP z ;
(ii) vjU QAi Egv gUVAv ZVzg, CAx zAq
w
P Lv gUA
v, Q
Eg vjUAi U gzA
v PPvP z; v
() (i) AzAiiq vgz, v U
VAv ZVzg Q Eg vjU V Pq Lzg

Cx Lv gU EU
Aiiz Z
CP z a
zAq
;
(ii) AzAi iq vgz v U
VAv ZVzg, Q Eg vjUAi Pq vP , z a

zAq
- AzAiiq uUgUvP z.
XX
XX
XX
1110
gd wP
74. zRU

EqzP v jv P vU

g v

zP AAz zAqU
. (1)
XX
XX
XX
(4) jv Pv
U

g vz
MAz w
Ai Aiz PzUV

sz Aii jU
Aiz P g U zAq zg gz Tvz
Pgt vj MAz CP
rz vg Ai, Lz
g gU zAq
v jv P vU

g v

s
vAi AzgA
iwg g
U
w
P
Lv gU a
zAq AzAiiqzP UjAiivUv
P z .
MAz Ca
(5 P g
tz (1) GP g
t
z CrAi vjUAz wUz gP U )
P
AS
gP U g
1.
PAz q
Cx tU

Az J P GPg
tU
XX
34.
XX
XX
g, s
, Pg U MU
AqAv z
g Ca
XXX
[4(1)(J)(ii) P g
t]
P
AS
gP U g
2
1. PAz q

g Cx tU

Az J
g P GPg
tU
59. t, tz P, tz GvU, qm v Evg Z U

U

.
THIRD SESSION
THE KARNATAKA VALUE ADDED TAX (AMENDMENT) BILL, 2014
(L.A. Bill No. 33 of 2014)
A Bill further to amend the Karnataka Value Added Tax Act, 2003.
Whereas it is expedient further to amend the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004)
for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Sixty fifth year of the Republic of India, as follows.1. Short title and commencement.- (1) This Act may be called the Karnataka Value Added Tax (Amendment)
Act, 2014.
(2) It shall come into force with effect from the First day of March, 2014.
2. Amendment of section 22.- In the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004)
(hereinafter referred to as the principal Act), in section 22,
(i) in sub-section (2), for the words five, the words seven and one half shall be substituted;
(ii) in sub-section (3), for the words forty thousand, the words sixty two thousand five hundred shall be
substituted; and
(iii) sub-section (9-A) shall be omitted.
gd wP
1111
3. Amendment of section 27.- In section 27 of the principal Act, in sub-section (1), in clause (c), for the words
five, the words seven and one half shall be substituted.
4. Amendment of section 31.- In section 31 of the principal Act, after sub-section (4), the following sub-section
shall be inserted namely.(5) Every registered dealer shall furnish every year to the prescribed authority, a statement relating to his
turnovers in such form, containing such particulars and within such period as may be prescribed.
5. Amendment of section 63.- In section 63 of the principal Act, in sub-section (4), the following proviso shall
be inserted, namely.Provided that a single appeal may be preferred against orders of assessment or reassessment or any other orders
6. Amendment of section 72.- In section 72 of the principal Act, in sub-section (1), the following proviso shall
be inserted, namely.Provided that no penalty shall be payable for failure to furnish a return for any tax period in a year under this
sub-section by a dealer who not being liable to get registered under section 22 and is also not liable to pay any tax for
such tax period, if he makes an application for cancellation of his certificate of registration.
7. Amendment of section 74.- In section 74 of the principal Act,
(i) in the heading, after the words statement of accounts, the words and turnovers shall be inserted.
(ii) in sub-section (4), after the words audited statement of accounts, in the two places they occur, the words or
statement as required under sub-section (5) of Section 31of the Act, as the case may be shall be inserted.
8. Amendment of First Schedule.- In the First Schedule to the principal Act, the entries relating to serial
number 34 shall be omitted.
9. Amendment of Third Schedule.- In the Third Schedule to the principal Act, after the entries relating to serial
number 59, the following shall be inserted, namely.59-A. Liquor including beer, fenny, liqueur and wine

It is considered necessary to amend the Karnataka Value Added Tax Act, 2003 to give effect to the proposals
made in the Budget particularly to provide for levy of tax on sale of liquor including beer, fenny, liqueur and wine by bar
and restaurants operating in urban areas and by clubs, lodging houses and star hotels, and matters connected therewith.
Hence, the Bill.
There is no extra expenditure involved by the proposed measure.
MEMORANDUM REGARDING DELEGATED LEGISLATION

CLAUSE 4 -
Sub-section (5) of section 31 sought to be inserted under clause 7 empowers the State Government
to make rules regarding the form and particulars to be furnished in the statement and the period
within which such statement has to be furnished by a registered dealer and the Authority before
home the said particulars has to be furnished.
The proposed delegation of Legislative power is normal in character.
SIDDARAMAIAH
CHIEF MINISTER
P. OMPRAKASHA
Secretary
ANNEXURE
EXTRACT FROM THE KARNATAKA VALUE ADDED TAX ACT, 2003 (KARNATAKA ACT 32 OF 2004)
XX
22. Liability to register.- (1) XX
XX
XX
XX
XX
(2) Every dealer who at any time has reason to believe that his taxable turnover is likely to exceed five lakh
rupees during any year after the year ending Thirty First day of March, 2005 shall be liable to be registered and report
such liability forthwith or on such date as may be notified by the Government.
1112
gd wP
(3) Every dealer whose taxable turnover exceeds forty thousand rupees] in any one month after the date from
which the tax shall be levied, in accordance with Section 3, shall register forthwith.
XX
XX
XX
(9-A) Every dealer engaged in the execution of works contract shall be liable to register and shall report such
liability after the end of the month in which execution of any works contract is undertaken.
XX
XX
XX
27. Cancellation of registration.- (1) In any case where.(a)

(b)
(c)
any business of a registered dealer has been discontinued, transferred fully or otherwise disposed of; or
there is any change in the status of the ownership of the business; or
the taxable turnover of sale of goods of a registered dealer has, during any period of twelve consecutive months,
not exceeded five lakh rupees; or
(d) a dealer issues tax invoices without effecting any taxable sales; or
(e) a dealer being an individual, registered under this Act dies,
and for any other good and sufficient reason, the prescribed authority may, either on its own motion or on the application
of the dealer, or in the case of death, on the application of the legal heirs, made in the prescribed manner, cancel the
registration certificate from such date, including any anterior date, as it considers fit having regard to the circumstances of
the case:
Provided that in the case of a deceased individual, on application by his legal heirs for transfer of registration and
subject to such conditions as may be prescribed, the prescribed authority may instead of cancellation permit transfer of
his certificate of registration to the legal heirs.
31. Accounts.- XX
XX
XX
(4) Every dealer whose total turnover in a year exceeds one hundred lakh rupees shall have his accounts audited
by a Chartered Accountant or a Cost Accountant or a Tax Practitioner subject to such conditions and such limits as may
be prescribed and shall submit to the prescribed authority a copy of the audited statement of accounts and prescribed
documents in the prescribed manner. (Refer Rules 33 and 34):
Provided that every dealer whose total turnover for the year ending Thirty First day of March, 2010 exceeds forty
lakh rupees shall have his accounts audited.
XX
XX
XX
63. Appeal to the Appellate Tribunal.- (1) Any officer empowered by the State Government or the Commissioner
in this behalf or any other person objecting to an order passed by the appellate authority under Section 62 or the Joint
Commissioner under Section 63-A may appeal to the Appellate Tribunal within a period of sixty days from the date on
which the order was communicated to him.
XX
XX
XX
(4) The appeal, or the memorandum of cross-objections, shall be in the prescribed form, shall be verified in the
prescribed manner, and, in the case of an appeal preferred by any person other than an officer empowered by the State
Government or the Commissioner under sub-section (1) shall be accompanied by proof of payment of thirty percent of the
tax or other amount disputed and also a fee equal to two percent of the amount of assessment objected to, provided that
the sum payable in no case be less than two hundred rupees or more than one thousand rupees.
XX
XX
XX
72. Penalties relating to returns and assessment.- (1) A dealer who fails to furnish a return or who fails to pay the
tax due on any return furnished as required under the Act shall be liable to pay together with any tax or interest due.(a)
(b)
a penalty of fifty rupees for each day of default and where such default is more than five days, such penalty.(i) shall not exceed two hundred and fifty rupees if the tax due is less than the said amount;
(ii) shall be calculated at fifty rupees per day not exceeding the amount of tax due, if the tax due is more than two
hundred and fifty rupees; and
a further penalty equal to.(i) five percent of the amount of tax due or fifty rupees whichever is higher, if the default is not for more than ten
days, and
(ii) ten percent of the tax due, if the default is for more than ten days;
XX
XX
XX
74. Penalties relating to the keeping of records and submission of audited statement of accounts.- (1) Any
dealer who fails to keep and maintain proper records, in accordance with Section 31 or by order of the prescribed
authority shall be liable to a penalty not exceeding five thousand rupees if such failure is the first during any year or ten
thousand rupees if such failure is the second or subsequent during that year and, in addition, a further penalty not
gd wP
1113
exceeding two hundred rupees per day for so long as the failure continues after being given an opportunity to show cause
against such imposition of penalty.
XX
XX
XX
(4) Any dealer who fails to submit within the time prescribed a copy of the audited statement of accounts shall be
liable to pay a penalty of five thousand rupees and, a further penalty of fifty rupees per day for so long as the failure to
submit a copy of the audited statement of accounts continues, after being given an opportunity of showing cause in
writing against such imposition of penalty by the prescribed authority.
XX
XX
XX
FIRST SCHEDULE
(Goods exempted from tax under sub-section (1) of section 5)
Serial Number
Description of Goods
(1)
(2)
XX
34.
XX
XX
Liquor including Beer, Fenny, Liqueur and Wine.
XX
XX
XX
gd wP
sU
IV-A
Part IV-A
AUg, zsg, s

j 26, 2014 (st 7, P 1935)
A. 170
No. 170

NOTIFICATION
PlP zs s
zs s
g C
PlP zs
AiU zsAiP, 2014
(2014g zs
As i zs AiP AS-34)
z U
2013-14 tP
VAz P CsP vU

AzAi v AiUPV CsPg q MAz zs AiP.
2013-14 tP
z U
UV PlP gdz Aav sAz v
vU

AzAi v AiUPV CsPg qz AiPVgzjAz :
D QAz
CP
Ez sgv Utgdz Cgv

z
qAv CAivU.
1. AQ g
: F CAi PlP zs

AiU CAi, 2014 JAz PgAivPz .
PV 445484.74 P gU rP: CaAi 2
2. PlP gd Aav sAz 2013-14 tP
CAPtz r
z U
AAzsz

2013-14 tP
z AzAi iqU MzVg g
RZU
zPV CaAi 5 CAPtz r
Vg gz g Lv Pn
1114
gd wP
JAv P v Jv g gU gz
PlP gd Aav sAz v Czg
VAz AzAi
iqvP z v GAiVvP z.
3. zs
VAz AzAi iq
v GAiV CsPg qz vU

zj

P AAzs
l
Av CaAi wz U
v
GzU
UV AiVvP z.
Ca
(2 v 3 Pg
t
U
r)
(`
`. PU
)
gz U
rP
AS
U
v GzU

zs
s Az
gvzz
Aav sAz
svzz
Ml
01
02
03
P v vlUjP
gd
43,368.16
...
43,368.16
Aq
1,554.01
...
1,554.01
gd
3,876.54
...
3,876.54
Aq
1,370.65
...
1,370.65
gd
1,00,876.82
...
1,00,876.82
Aq
204.49
...
204.49
AU v UjP
DyP
04
A v Dqv zsgu ES
gd
5,527.91
576.75
6,104.66
05
Mqv v jU
gd
25,911.72
...
25,911.72
Aq
2,075.00
...
2,075.00
06
sv PAi Cs
gd
24.21
...
24.21
07
Ut Cs v AZAiw ge
gd
20,256.08
...
20,256.08
Aq
31,538.00
...
31,538.00
08
Cgt, f v jg
gd
634.87
...
634.87
09
P g
gd
54,700.02
...
54,700.02
Aq
1,141.26
...
1,141.26
gd
4,501.01
...
4,501.01
Aq
2,417.00
...
2,417.00
10
id Pt
11
v P Cs
gd
902.37
...
902.37
12
v, z v Aid
U

gd
254.63
...
254.63
13
Dg v UjP g
gd
gd
509.20
...
509.20
14
PAzAi
gd
30,854.71
...
30,854.71
gd wP
1115
Ca
(2 v 3 Pg
t
U
r)
(`
`. PU
)
gz U
rP
AS
U
v GzU

zs
s Az
gvzz
Aav sAz
svzz
Ml
16
gd
3,174.84
...
3,174.84
17
Pt
gd
8,705.37
...
8,705.37
Aq
2,110.47
...
2,110.47
gd
2,966.45
...
2,966.45
Aq
10,617.50
...
10,617.50
18
td v PUjP
19
Ug
s
gd
19,288.20
...
19,288.20
20
PAiV
gd
1,013.30
...
1,013.30
50,000.00
...
50,000.00
Aq
21
dA
gd
2.00
...
2.00
22
DgU v PlA Pt
gd
10,047.68
...
10,047.68
Aq
1,463.83
...
1,463.83
23
PP
gd
1,858.68
...
1,858.68
25
Pq v Aw
gd
80.00
...
80.00
26
139.67
...
139.67
1.00
...
1.00
833.93
...
833.93
70.00
25.00
95.00
gd
...
0.01
0.01
Aq
11.40
...
11.40
gd
3,40,378.37
601.76
3,40,980.13
Aq
1,04,504.61
...
1,04,504.61
4,44,882.98
601.76
4,45,484.74
27
28
29
Aq
P
gd
AAi gU
v gZ
gd
It
j
Ml v
1116
gd wP
GzU
v PgtU P
2013-14 tP
z AzAi iqU MzVg g RZU
zPV gdz Aav
AiVAz AiV sgv Azsz 205 (1) (J) CZzz GAzsU
U gV F zs AiP

ArVz.
zgAi
RAwU
U
tP ag
. NAP
PAiz
PlP zs s

THIRD SESSION
THE KARNATAKA APPROPRIATION BILL, 2014
(L.A. Bill No. 34 of 2014)
A Bill to authorize payment and appropriation of certain further sums from and out of
the Consolidated
Fund of the State of Karnataka for the Services of the Financial year 2013-14.
Whereas it is expedient to authorize payment and appropriation of certain further sums from and out of the
Consolidated fund of the State for the services of the Financial year 2013-14.
Be it enacted by the Karnataka State Legislature in the Sixty Fifth Year of the Republic of India as follows :1. Short Title : This Act may be called the Karnataka Appropriation Act, 2014.
2. Issue of Rupees 445484.74 Lakhs out of the Consolidated Fund of the State of Karnataka for the Financial
year 2013-14 : From and out of
the Consolidated Fund of the State of Karnataka, there may be paid and applied
sums not exceeding those specified in column 5 of the Schedule amounting in the aggregate to the sum of Four thousand
four hundred and fifty four crores eighty four lakhs and Seventy four thousand Rupees towards defraying the
several charges which will come in the course of payment during the Financial Year 2013-14 in respect of the services
specified in column 2 of the schedule.
3. Appropriation :- The sums authorized to be paid and applied from and out of the Consolidated Fund of
the State by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the
said year.
gd wP
1117
SCHEDULE
(See Sections 2 and 3)
(`
` in lakhs)
Sums not exceeding
Deman
d
Service & Purpose
voted by the
Legislative
Assembly
Charged on
Total
No.
1
01
02
03
04
Agriculture and Horticulture
Animal Husbandry and Fisheries
Finance
Department of Personnel and
Revenue
43,368.16
...
43,368.16
Capital
1,554.01
...
1,554.01
Revenue
3,876.54
...
3,876.54
Capital
1,370.65
...
1,370.65
Revenue
1,00,876.82
...
1,00,876.82
Capital
204.49
...
204.49
Revenue
5,527.91
576.75
6,104.66
Revenue
25,911.72
...
25,911.72
Capital
2,075.00
...
2,075.00
Administrative Reforms
05
Home and Transport
06
Infrastructure Development
Revenue
24.21
...
24.21
07
Rural Development and Panchayath Raj
Revenue
20,256.08
...
20,256.08
Capital
31,538.00
...
31,538.00
08
Forest, Ecology and Environment
Revenue
634.87
...
634.87
09
Cooperation
Revenue
54,700.02
...
54,700.02
Capital
1,141.26
...
1,141.26
Revenue
4,501.01
...
4,501.01
Capital
2,417.00
...
2,417.00
10
Social Welfare
11
Women and Child Development
Revenue
902.37
...
902.37
12
Information, Tourism and Youth Services
Revenue
254.63
...
254.63
13
Food and Civil Supplies
Revenue
509.20
...
509.20
14
Revenue
Revenue
30,854.71
30,854.71
1118
gd wP
SCHEDULE
(See Sections 2 and 3
(`
` in lakhs)
Sums not exceeding
Demand
Service & Purpose
voted by the
Legislative
Assembly
Charged on
Total
No.
1
16
Housing
Revenue
3,174.84
...
3,174.84
17
Education
Revenue
8,705.37
...
8,705.37
2,110.47
...
2,110.47
2,966.45
...
2,966.45
10,617.50
...
10,617.50
Capital
18
Commerce and Industries
Revenue
Capital
19
Urban Development
Revenue
19,288.20
...
19,288.20
20
Public Works
Revenue
1,013.30
...
1,013.30
50,000.00
...
50,000.00
21
Water Resources
Revenue
2.00
...
2.00
22
Health and Family Welfare
Revenue
10,047.68
...
10,047.68
1,463.83
...
1,463.83
Capital
Capital
23
Labour
Revenue
1,858.68
...
1,858.68
25
Kannada and Culture
Revenue
80.00
...
80.00
26
Planning, Statistics, Science and
139.67
...
139.67
Capital
1.00
...
1.00
Revenue
833.93
...
833.93
70.00
25.00
95.00
...
0.01
0.01
Capital
11.40
...
11.40
Revenue
3,40,378.37
601.76
3,40,980.13
Capital
1,04,504.61
1,04,504.61
4,44,882.98
601.76
4,45,484.74
Technology
27
Law
28
Parliamentary Affairs and Legislation
29
Debt Servicing
Revenue
Revenue
Revenue
TOTAL
Grand Total
gd wP
1119

This Bill is introduced in pursuance of the provisions of
provide for the appropriation
out of
Article 205 (1) (a) of the Constitution of India to
the Consolidated Fund of the State towards defraying the several charges
which will come in course of payment during the part of the Financial Year 2013-14.
SIDDARAMAIAH
Chief Minister and
P. OMPRAKASHA
Secretary
gd wP
sU
IV-A
Part IV-A
AUg, zsg, s

j 26, 2014 (st 7, P 1935)
A. 171
No. 171

NOTIFICATION
PlP zs s
zs s
g C
PlP mg U

vjU (wzr) zsAiP, 2014
PlP mg U

vjU CAi, 1957 v
wzr
iq MAz zs AiP.
E E Az PAqg GzU
UV PlP mg U

vjU CAi, 1957 (1957g PlP
CAi 35) v
wzr
iqz AiP
VgzjAz;
Ez sgv Utgdz Cgv
z
z PlP gd zs AqAz F AAv CAivU,
JAzg: 1. AQ g
v gA s. - (1) F CAi PlP mg U

vjU (wzr
) CAi, 2014
JAz PgA
ivPz.
(2) Ez 2014 iZ MAz APAz ejU gvP z .
2. 3 P g
tz wzr.- PlP mg U

vjU CAi, 1957g (1957g PlP CAi 35)
(E E Az CAiAz G TVz) 3 P g
t
z (1) GP g
tz gAvPz
, (i) gu
U
gu 1 JAz g AS qvP z v U gAS qz
Az
jvP z, JAzg: -
gu
1g vgAi, F
gu
2.- PlP gdz gU AztA
iiVz v v U
jz CU
V gdz Eg
mg U

AAzsz, mg U

CAi, 1988g (1988g PAz CAi 59) GAzsU

v
Aiiz AiiAiz Aiiz w Cx Dzz
K MU
Arzg
, sUU
J1, J2, J4, J5, J6, J7 v
AzsgV J8 EU r
zAv vjUAi zs
v
P z . v
1120
gd wP
(ii) r RAqz
, z P gUU jz JA zU

U z,
gdz gU
Azzz v mg U

CAi, 1988g (1988g PAz CAi 59) 88 P g
tz (9)
GP g
tz CrAi grz m MU
ArgU
gv r JA zU

, CAQU
, Dgt
aU
v Cg aAi jvP z.
3. CaAi wzr
.- CAiz CaAi,(1) sU J Ai, 4 , (i) (1) G () RAqP, F Az
w
AifvP z , JAzg: () ()RAqz
vjUU uAiiVgz gvrz
mg PU, w
Ai A iitP
U
100.00
(ii) () RAqz vgAi, F Az

jvP z , JAzg:() gdz gU AztA iiVg v mg U
vjU CAi, 1988g (1988g PAz CAi 59) 88
P g
tz (9) GP g
tz CrAi qz m
MUArg mg PU
500.00
(iii) (4) G (2) CAPtz Dg A

iitPg

MAi CwVgAx U

(mg
PU U iQ PU) JA zU

v Dgt
aUU iQ PU JA zU

w
AifvP z .
(2) sU 8g, PAi z P gUU jz JA zU

U z, gdz gU
Azzz v mg U

CAi, 1988g (1988g PAz CAi 59) 88 P g
tz (9)
GP g
tz CrAi grz m MU
ArgU
gv r JA zU

, CAQU
, Dgt
aU
v Cg aAi jvP z.
GzU
v PgtU P
2014-15 DAiAi stz irz
U

ejU vg zPV PlP mg U

vjU
CAi, 1957 (1957g PlP CAi AS:35) wzr
iqz C Az jUt
Vz.
DzjAz F zs AiP.
DyP e v
v vP P Aiiz a
Z

MU
Arg.
gAUgr
jU ag
. NAP
PAiz
PlP zs s
CAzs
PlP mg U

vjU CAi, 1957g (1957g PlP CAi AS:35) Gzv sU
Xxx
3.vjUAi z.-
Xxx
xxx xxx
xxx xxx
gu
: mg U

AztA
i i t v
ZAigz D
CAiz GzU
UV gU
GAiUPV P
z
A
z svP z .
Xxx
xxx xxx
mg

, F
gd wP
1121
(r) z P gUU jz A
i mg PU Az
s z, CaAi sU-J8g
r
z zgU

vjUAi v
P z.
Xxx
xxx xxx
Ca:
Xxx
xxx xxx
() Lz A
iitPg

gz (mg P), w
A
iitPU 100.00
Xxx
xxx xxx
(4) Dg AiitPg

MAi CwVg U

(mg PU v iQ PU );Xxx
xxx xxx
sU-J8
[ 3(1) P g
t
r ]
z P gUU jz A i mg PUU f vjU
Xxx
xxx xxx

THIRD SESSION
THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) BILL, 2014
(L.A. Bill No. 35 of 2014)
A Bill further to amend the Karnataka Motor Vehicles Taxation Act, 1957.
Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of
1957) for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Sixty fifth year of the Republic of India as follows:1. Short title and commencement:(Amendment) Act, 2014.
(1) This Act may be called the Karnataka Motor Vehicles Taxation
(2) It shall come into force with effect from the first day of March, 2014.
2. Amendment of section 3.- In the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957)
(hereinafter referred to as the principal Act), in section 3, in sub section (1), in the fourth proviso,(i)
the explanation shall be renumbered as Explanation 1 and after

renumbered, the following shall be inserted, namely:-
explanation 1 as so
"Explanation-2.- In respect of motor vehicles registered outside the State of Karnataka and which are in the
State for a period exceeding thirty days, notwithstanding anything contained in the provisions of the Motor
Vehicles Act, 1988 (Central Act 59 of 1988), and in any order or direction contained in any judgment or
order of any Court, tax shall be levied as specified in Parts A1, A2, A4, A5, A6, A7 and A8 as the case may
be"; and
(ii)
in clause (d), after the words "the cost of which exceeds rupees fifteen lakhs", the words, figures
and brackets "other than those registered outside the State and covered with a permit issued
under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)" shall
be inserted.
3. Amendment of Schedule.- In schedule to the Principal Act,(1) in part A, in item 4,(i)
in sub-item (1), for clause (b) the following shall be substituted, namely:"(b) Motor Cabs other than those
100.00
liable to be taxed in clause (c) for every passenger"

(ii)
after clause(b), the following shall be inserted, namely:"(c) Motor cabs registered outside the State and covered with a
permit issued under sub-section (9) of section 88 of the Motor
Vehicles Act, 1988 (Central Act 59 of 1988) for every passanger"
500.00
1122
(iii)
gd wP
in sub-item (4), in column (2), for the words and brackets "Vehicles permitted to carry six
passengers (Motor Cabs and Maxi Cabs)", the words "Maxi Cabs" shall be substituted.
(2) in Part A8, in the heading, after the words "the cost of which exceeds rupees fifteen lakhs", the
words, figures and brackets "other than those registered outside the State and covered with a permit
issued under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)"
shall be inserted.

To give effect to the proposals made in the Budget Speech of 2014-15, it is considered necessary to amend the
Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act No. 35 of 1957).
Hence, the Bill.
There is no extra expenditure involved in the proposed legislative measure.
RAMALINGAREDDY
Minister for Transport
P. OMPRAKASHA
Secretary
ANNEXURE
Extract from the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act No. 35 of 1957)
XX
XX
3. Levy of tax.- (1) XXX
XX
XXX
XXX
Explanation.A motor vehicle of which the certificate of registration is current shall, for the purposes of this Act,
be deemed to be a vehicle suitable for use on roads.
XXX
XXX
XXX
(d) in the case of Motor Cabs the cost of which exceeds Rupees ten lakhs, tax shall be levied at the rates specified
in Part-A8 of the schedule.
XXX
Schedule XXX
XXX
XXX
XXX
XXX
(b) Not more than five passengers (motor cab), for every passenger 100.00
XXX
XXX
XXX
(4) Vehicles permitted to carry six passengers (motor cabs and Maxicabs);
XXX
XXX
XXX
Part-A8
[See Section 3 (1) ]
Lifetime Tax for Motor Cabs the cost of which exceeds Rupees ten lakhs
XXX
XXX
XXX
gd wP
1123
gd wP
sU
IV-A
Part IV-A
AUg, zsg, s

j 26, 2014 (st 7, P 1935)
A. 172
No. 172

NOTIFICATION
PlP zs s
zs s
g C
PlP A (wzr) zsAiP, 2014
PlP A CAi, 1957 v
wzr iq MAz zs AiP.
E EAz PAqg GzU
UV PlP A CAi, 1957 (1957g PlP CAi 34)
v
wzr
iqz AiP
VgzjAz;
Ez sgv Utgdz Cgv
z
z PlP gd zs AqAz F AAv CAivUvP z ,
JAzg: 1. AQ g v gA s. - (1) F CAi PlP A (wzr
) CAi, 2014 JAz
PgA
ivPz.
(2) Ez 2014g iZ 1 APAz ejU gvP z.
2. 9 P g
tz wzr.- PlP A CAi, 1957g (1957g PlP CAi 34) (E EAz
CAiAz G TVz) 9 P g
t
z (1) GP g
tz (J) RAqz
, (i)
Dg gAvPz vgAi, F Az
jvP z , JAzg: -
``Cz gAv, gd Pg , dP vQA

i, C
ZA
i P, PPP Czg

r
PzAv, F AU , JAzg: (J) AUg C P g v AAzs
l
AaP qz

(allottee) P Cx Cg
q,
vVg s
Ai C
Z
Az vUz
Pz (denotified land)
juV v AiP
V A iqz A PA
ivz
gz wAi Cj,
AiiAi iz z AaPAi AAzsz
, v
()
AAzs
l QU
P Cx q gz Pl Pj Dz AS L 17 JL 2012
AP: 06-02-2013g r
z Cx PlP Pg PPP r

PlP Kg 2013-23 gAV AAzsz

,
- gzPl Aiiz Tvz A U

Pr iqz Cx i iqz.''
(ii)
K P g
tz vgAi, F Az
jvP z , JAzg: -
``Cz gA
v, gd Pg, dP vQ
Az, C
ZA
i P, C
Z AS Dgr 144
2003 AP 23-04-2003g r
z TvU
w Pz A AP
Pr
iqz Cx i iqz.''
3. CaAi wzr.- CAiz CaAi 5 CZzz
, (i)
(E) RAqz (3) CAPtz, PAig gA

vPP F Az
wAifvP z , JAzg: -
"gA
v, CZz 41(E) Cx AzsgV CZz 41(E) EU CrAi SgAi
wz zAP AP
CZz 5(E)g CrAi igl Pgg vz
Cx Cz wU
AAzAv, Cz
1124
gd wP
PP gg q iglz Cx Azsg gsg Tvz w Pz zAP APz

AztP
irP PVgvz
. "
(Js) RAq v CzP AAzs
l zUU F Az
w
AifvP z , JAzg: -
(ii)
"(Js) g PjvAv, Plq it Cx

CU AAzAv, WlP Cx r
Cx Plq Cx CmAm Cx
AzsgV sm Cx EU

sU
EU
MUAqAv iP Cx Azsg
UwUz
g U Czg EgU q
irP
Pgj
CAi
iP
Cx
Azsg UwUz
g C UuU

iq sAi Csd Cx P Cx
P w
s
V Czgg iPU Cx
AzsgV UwUz
gU zj
itUAq
Plq
Cx
CUAq
w

z
z

sUA

iPU
Cx
UwUz
gU
U Mz
,
gu
: - "Czg" JAz
v

Pg Cx
itPv
g
Cx
Aiiz
j
Az
PgA
iqg

MUArgvz.
(iii)
zj
s
Ai Csd Cx s
Ai sU
Cx gAi
igPm , w
v
AUq t, Aiizzg
Ez Cx
itUAq Cx
gAi igPm
sUA, w
s
v
Aiiz Z
Czg
Cx Czg sUAP
C Az Plqz
Cx
iz CAx Cx
AUq t, Ez, EU

w
g gUU
Jgq g:
gA
v, Cz wU
U Cz PP gg q
CZz 41 CZzz (EJ) RAqz CrAi
irPArg SgU jAiiz zAP
AP rz, CZz-5 (Js) RAqz CrAi
zj
Pgg vP w PVg zAP
Jgq g gU
gvP z .
gu
: - F CZzz
"AUq t" JA z

gwU Cx AztPU
Mq Cx
Mq
z
szv
otA
i MU
Argvz
. "
11 CZz v CzP AAz zUU F Az

w
AifvP z , JAzg: -
Lw.- zAi P
z AiiAiz
Dzz PV Cz Cx P Pnz g
D sd
Ai z Lw DVgz
zsUgg Cx Ai uAiP Tvz
Pl
Aiiz wi.
"11.
(J)
Lw
gAiiVzg,
AiVg
()
Lw
ZgAiiVzg, -
AiVg
CAx w
igPm iz CZz 20(1)g
CrAiAi Avgt
z AP Cx w
s
EU Aiiz a
z

Cz;
(i)
Lw g DAi v

Cx igPm i Lv P
gU
gz;
vz
Cx igPm iz Pq 3/4gAv
(ii)
Lw g DAi v

Cx igPm i Lv P
jz U Lz Pn gz;
v gz Lzg v Lv P jz
vz
Cx igPm iz Pq 1/2gAv
(iii)
Lw g DAi v

Cx igPm i Lz Pn
jz;
v gz Lzg v Jgq P
Ev z g U
iz Cx Lz Pn
jz igPm iz Pq 1/4gAv
(iv)
24 CZzz, -
(J) 2 CAPtz zU Jzg 3 CAPtz F Az

jvP z , JAzg: "CAx gP U iz w MAz g gU Cx Czg sUP MAz g.";
() 2 CAPtz (i) v (ii) U
lqvP z ; v
() 2 CAPtz PAi F Az
jvP z , JAzg: -
gd wP
1125
"w:- PAz PgAz i AP w Eg Dz iqz gP UU zAP Az

w qVz."
(v) 41 CZzz
, (J) (E) RAqz
, 3 CAPtz, gA
vPP F Az
w
AifvP z , JAzg: "gA
v, CZz 5(E)g CrAi igl Pgj Cx igl Cx AzsgV UuA
i
Tvz wz zAP AP
Cz wU
AAzAv, Cz PP gg q CZz 41(E)g CrAi
q Sgz w Pz zAP z
AztP irP PUvz. "
() (EJ) RAq v CzP AAz zUU F Az
w
AifvP z , JAzg: "(EJ) g PjvAv, Plq it Cx CU
AAzAv, WlP Cx r
Cx
Plq
Cx
CmAm
Cx
AzsgV sm Cx EU

sU
EU
MUAqAv iP Cx Azsg
UwUz
g U Czg EgU q
irP
Pgj
CAi
iP
Cx
Azsg UwUz
g C UuU

iq sAi Csd Cx P Cx
P w
s
V Czgg iPU Cx
AzsgV UwUz
gU zj
itUAq
Plq
Cx
CUAq
w

z
z

sUA

iPU
Cx
UwUz
gU
U Mz
,
zj
s
Ai Csd Cx s
Ai sU
Cx gAi
igPm , w
v
AUq t, Aiizzg
Ez Cx
gu
: - "Czg" JAz
v

Pg Cx
itPv
g
Cx
Aiiz
j
Az
PgA
iqg

MUArgvz.
gu
: - F CZzz "AUq t" JA z
gwU Cx AztPU
Mq Cx
Mq
z
szv
otA
i MU
Argvz
. "
itUAq Cx
gAi igPm
sUA, w
s
v
Aiiz Z
Czg
Cx Czg sUAP
C Az Plqz
Cx
iz CAx Cx
AUq t, Ez, EU

w
g gUU
Jgq g:
gA
v, Cz wU
U Cz PP gg q 5
CZzz (Js) RAqz CrAi zj
Pgg vP
jAiiz zAP AP
rz 41 CZzz
(EJ) RAqz CrAi irPArg SgU
w PVg zAP Jgq g
gU
gvP z .
() (E) RAqz
3 CAPtz gA
vPP F Az
w
AifvP z , JAzg: "gA
v, CZz 5(E)g CrAi igl Pgj Cx igl Cx AzsgV UuA
i
Tvz wz zAP AP
Cz wU
AAzAv, Cz PP gg q CZz 41(E)g CrAi
q Sgz w Pz zAP z
AztP irP PUvz. "
4. Azsv.- PlP A (wzr
) CAi, 2014g gA
sP AZ Cvzz
CAiz 9
P g
t
z K MUArzg, AP: 23-04-2003g C
Z AS Dgr. 144 . 2003g CrAi Adgz
A z w/iAi, PlP A (wzr
) CAi, 2014g P wzrAiiz 9 P g
tz
CrAi AdgVzAz svP z.
GzU
v PgtU P
2014-15
z em stz Wz
U

PAigP vg
, F Az
U

GAzPV PlP A CAi, 1957 (1957g PlP CAi AS 34) wzr
iqz
CAz jUt

Vz,(1)
A AP
gz
Er Pg
sg
v
, (double taxation)
vVg
sAi CZ
Az vUz
Pz (denotified land) juV v AiP
V A
iqz A PA
iv
gz U
, AiiAi iz z
AaPAi irz AAzsz

AUg C P g v AAzs
l
AaP qz

(allotte) P Cx Cg q
PAiUvU
z igl Tvv
z
A APz wU
Vz.
(2)
Kg Gzz

tUA
i v, PlP Kg PAiw 2013-23g AAzsz

AAzs
l QU
P Cx Cg q irPz TvU
A
Pr
iq Cx i iq
Vz.
1126
gd wP
(3)
CZ AS: Dgr 144 2003, AP:23.04.2003g C

ZA
i r
zAv
A Az w qz TvU
U jg/GAi q, v Cz Azs U
Vz.
(4)
Gv
vjU Cgt
z P A z gz
a
gd
Gv, dAn C MAz
U dAn CAi vvju SgAi A

v
Eg Pq 5jAz 2P
E P A zsj GzVz.
(5)
ZgU
U AAzAv Lw A AP
P
zU
(rationalise),
v
Eg
5% zgU

PlP P DAiUz sg U

(Ev
g
) sg
CgV, CAx Lw
P Pq 1/4 (0.25)jAz Uj Pq 3/4 (0.75)gg
U
(ranging) A AP

Pr iq
Vz.
(6)
PlP gdz DzUwg gP UU AAzs

l
Av g u PUjPAi
t
U
A
i
vU "gP UU AAz u DzU
" A

v
Eg Pq 0.5jAz
Pq 0.1P E U sgv Pg i
zjAz wUgAx gP U
A P w q
Vz. F P
Gv
vjU CguA
i P A
gz
a
gd
Gvvz
.
DzjAz F zs AiP.
DyP e v
v vP P
Aiiz a
Z

MU
Arg.
.
z
PAzAi ag
. NAP
PAiz
PlP zs s
CAzs
PlP A CAi, 1957g
(1957g PlP CAi 34) Gzv sU
XX
XX
XX
Ca
5. MAz Cx Czg zRU
Cx MAzz gt v. XX
XX
XX
gA
v, MAz w
AAzsz
Cz PP gg q Dz Aa Pgg gz r
v

gz Pnz
v CAx Pgj P A
AzAi irz, DU CAx gz r
vz
Lz g
gU
gvP z.
XX
XX
``(Js) q
g Cx g Cx

lg
Cx Aiiz j
Az PgAiVg C ,
WlP Cx Plq Cx CmAn WlP
Cx sm Cx r Plqz
MAz sU
E MUAqAv, g DAi it Cx
CU
AAzAv
CAx it Cx
CUV CAx DAi Czg Cx g
Cx
lg Cx Aiiz j
Az
PgA
iVg C v Azsg CAx w

iP
Cx
UwUzg
dAnAiiV
AgvP zA Cx CAx DAi Cg
dAnAiiV igl iqv
P zAz Cx Czg MAz
sU
dAnAiiV Ag vPzAz v Czg
Gz sU
dAnAiiV igl iqvP z A
gw

MAz.
XX
MAzz
C Ai AiVg w

igPm i Cx w
s EU
Aiiz
Z
Czg Uj z P gUU
Ml
w
g gU Cx Czg sUP
MAz g.
gd wP

XX
XX
11. Lw.- zAi P

z AiiAiz Dzz
PV Cz Cx
PPnzg D
sd
Ai z Lw DVgz zs Ug
Cx AiuAiP Tv z Pl Aiiz
wi.
XX
1127
XX
(Lw AiVg) DAi U Cx

igPm i EU
Aiiz Z
Czg
[20(1) CZzsz
r
Ai] Avgt vP
.
XX
XX
24. Aii Tv, Czg jz Aii Q Cx

C Avg qz
Cx Czg zsgP

Aiiz
AzgPm Cx Azj rU Cx vvP
rU AU
Vq Cx Eq U
Aiiz z UAi Cx qU
PmAi
EgAx Aii gP U tU
P

Vz v Czg

w
igl Cx
UuA
iiz Cx gP U MqAi Cx
C g
V Aii TvP gd iqVgz
CAx Tv;
(i) gP U i 1000 gU gg
(ii) gP U i 1000 gU
jz;
vU

, Vj Cx Mv EqzP AAzs
l

MAz. r (A.6)
UjPAi Wl- UjP (A.40) r.
XX
41. SgU-
XX
XX
w
MAz g gUU Cx Czg sUP Lz
gU .
XX
XX
XX
gA
v, CAx SgAi AzAi irz AP
5(E) CZzzrAi iglz
Cx Cz PP gg q v Cz wU
AAzs
l
Av gz Pl iglz Cx Azsg UuA
i
Tvz AzAi iq Pz APz AAzsz

AztP irPz.
XX
XX
(EJ) q
g Cx g Cx

lg
Cx Aiiz j
Az PgAiVg C ,
WlP Cx Plq Cx CmAn WlP
Cx sm Cx r Plqz
MAz sU
E MUAqAv, g DAi it Cx
CU
AAzAv
CAx it Cx
CUV CAx DAi Czg Cx g
Cx
lg Cx Aiiz j
Az
PgA
iVg C v Azsg CAx w

iP
Cx
UwUzg
dAnAiiV
AgvP zA Cx CAx DAi Cg
dAnAiiV igl iqv
P zAz Cx Czg MAz
sU
dAnAiiV AgvP zAz v Czg
Gz sU
dAnAiiV igl iqvP z A
MAz
XX
XX
SgAi C Ai AiVg
w
igPm i Cx w
s
EU

Aiiz Z
Czg , Uj z P
gUU Ml
, w
g gU Cx
Czg sUP MAz g
XX
XX
1128
gd wP
gA
v, CAx
SgAi AzAi
irz AP
5(E) CZzzr
Ai iglz
Cx Cz PP gg q v Cz wU

AAzs
l
Av
gz Pl
iglz
Cx
Azsg UuA
i Tvz AzAi
iq Pz
APz
AAzsz

AztP
irPz.
XX
XX
XX

THIRD SESSION
THE KARNATAKA STAMP (AMENDMENT) BILL, 2014
(L.A. Bill No. 36 of 2014)
A Bill further to amend the Karnataka Stamp Act, 1957.
Whereas it is expedient further to amend the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957), for the
purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the sixty-fifth year of the Republic of India as follows:1. Short title and commencement. (1) This Act may be called the Karnataka Stamp (Amendment) Act, 2014.
(2) It shall come into force with effect from the first day of March 2014.
2. Amendment of Section 9.- In the Karnataka Stamp Act, 1957, (Karnataka Act 34 of 1957) (hereinafter
referred to as the Principal Act), in section 9, in sub-section (1), in clause (a),(i)
after the sixth proviso, the following shall be inserted, namely: Provided also that, the State Government may, in public interest, by notification, reduce or remit
stamp duty on an instrument, to be specified therein from time to time, executed,-
(ii)
(a)
by or between the Bangalore Development Authority and the concerned allotee, in connection with
the allotment of alternate equivalent site, consequent to de-notification of the land in question and
pursuant to the cancellation of the preceding sale deed which is duly stamped; and
(b)
by or between the concerned persons, in connection with the Karnataka Aerospace Policy 2013-23,
specified in the Government Order No.CI 17 SPI 2012, dated:06-02-2013 or specified by the State
Government from time to time.
after the seventh proviso, the following shall be inserted, namely:Provided also that, the State Government may, in public interest by notification reduce or remit stamp
duty payable on instruments specified in notification No.RD 144 MuNoMu 2003 dated:23-04-2003."
3. Amendment of Schedule.- In the schedule to the principal Act, in Article 5,(i) in clause (e), in column (3), for the proviso at the end the following shall be substituted; namely:-
"provided that the duty paid on power of attorney under Articles 41(e) or 41(eb), as the case may be, is
adjustable towards the duty payable on agreement for sale under Article 5(e) or instrument of sale or transfer, as the case
may be, executed between the same parties and in respect of the same property;"
(ii) for clause (f), and the entries relating thereto, the following shall be substituted, namely:"
(f) If relating to construction or development of
immovable property, including a multi unit or
multi storied house or building or apartment or
flat, or portion of it, executed by and between
owner or lessee, as the case may be, and developer,
having a stipulation, whether express or implied,
that, in consideration of the owner or lessee
Two Rupees for every one hundred rupees or

part thereof, on the Market Value of such
undivided share or portion of land or
immovable property, consideration and money
advanced, if any; or
gd wP
conveying or transferring or disposing off, in any

way, the undivided share or portion of land or
immovable property; the developer agrees to convey
or transfer or dispose off, in any way, the
proportionate or agreed share or portion of the
constructed or developed building or immovable
property to the owner or lessee, as the case may
be.
Explanation:
The term "Developer" includes promoter or builder
or by whatever name called.
1129
On the Market Value of such share or portion

of the constructed or developed building or
advanced, if any; Whichever is higher:
Provided that, if the proper stamp duty is paid

under clause (ea) of the Article 41 on power of
Attorney, executed by and between the same
parties and in respect of the same property,
then the stamp duty payable on the
corresponding agreement under clause (f) of
article 5, shall not exceed rupees two
hundred."
Explanation: The term "money advanced" in

this Article, means and includes the security
deposit whether refundable or adjustable.
(iii)
for article 11, and the entries relating thereto the following shall be substituted, namely:-
" 11. Award,- that is to say, any decision in writing by

an arbitrator or umpire, not being an award directing a
partition, on a reference made otherwise than by an
order of the Court in the course of a suit.
(a)
(b)
If the property, which is the subject matter of

award, is immovable property.

award, is movable property,
(i)
(iv)
The same duty as the conveyance [under Article

20(1)] on the market value of the such property, or
consideration, whichever is higher.
Where the amount or market value of

the property, as set forth in the
award, does not exceed Rupees fifty
lakhs.
(ii)

the property exceeds rupees fifty
lakhs but does not exceed rupees five
Crores.
(iii)

the property exceeds rupees five
Crores.
% of the amount or market value.
Rupees thirty seven thousand five hundred plus

% of the amount or market value exceeding Rupees
fifty lakhs.
two lakhs twenty five thousand plus % of the
amount or market value exceeding Rupees five
crores".
In article 24,(a)
against the entries in column 2, in column 3 the following shall be inserted, namely:"One rupee for every one thousand rupees or part thereof on the value of such goods.";
(b) items (i) and (ii) in column 2 shall be omitted; and

(c) in column 2, at the end, the following shall be inserted, namely:"Exemption.- Goods imported which are exempted from levy of customs duty by the Government of India."
(v)
In article 41,(a)
in clause (e) in column 3, for the proviso, the following shall be substituted, namely:-
"Provided that the duty paid on agreement for sale under Article 5(e) or instrument of sale or transfer
as the case may be, is adjustable towards the duty payable on such power of attorney under Article 41
(e), executed between the same parties and in respect of the same property.";
(b)
for clause (ea) and the entries relating thereto, the following shall be substituted, namely:-
1130
gd wP
" (ea) If relating to construction or

development of immovable property, including
a multi unit or multi storied house or building
or apartment or flat, or portion of it, executed
by and between owner or lessee, as the case
may be, and developer, having a stipulation,
whether express or implied, that, in
consideration of the owner or lessee conveying
or transferring or disposing off, in any way,
the undivided share or portion of land or
immovable property; the developer agrees to
convey or transfer or dispose off, in any way,
the proportionate or agreed share or portion of
the constructed or developed building or
immovable property to the owner or lessee, as
the case may be.

Explanation:

The tern "Developer" includes promoter or

builder or by whatever name called.
(c)

advanced, if any; whichever is higher.

under clause (f) of the Article 5 on an
agreement for sale, executed by and between
the same parties and in respect of the same
property, then the stamp duty payable on the
corresponding power of attorney under clause
(ea) of article 41, shall not exceed rupees two
hundred."
in clause (eb) in column 3, for the proviso, the following shall be substituted, namely:-
as the case may be is adjustable towards the duty payable on such power of attorney under Article 41
(eb), executed between the same parties and in respect of the same property."
4. Validation.- Notwithstanding anything contained in section 9 of the principal Act, as existed prior to
commencement of the Karnataka Stamp (Amendment) Act, 2014 the exemption/remission of stamp duty granted under
notification No.RD.144.Munomu.2003 dated 23-04-2003 shall be deemed to have been granted under section 9, as
amended by the Karnataka Stamp (Amendment) Act, 2014.

To give effect to the proposals announced in the Budget speech for the year 2014-15, it is considered necessary to
amend the Karnataka Stamp Act, 1957 (Karnataka Act No. 34 of 1957), to provide for the following:(1)
to avoid double taxation by way of stamp duty levy, it is proposed to exempt the stamp duty on
instrument of sale, executed by or between the Bangalore Development Authority and the concerned
person, in connection with the allotment of alternate equivalent site to the allotee, consequent to denotification of the land in question and pursuant to the cancellation of the preceding sale deed which is
duly stamped.
(2)
to promote growth in the Aerospace industry, it is proposed to reduce or remit the stamp duty on
instruments, executed by or between the concerned persons, in connection with the Karnataka
Aerospace Policy 2013-23.
(3)
to give relief/remedy to the instruments exempted from the stamp duty, as specified in the Notification
No.RD 144 MuNoMu 2003 dated:23-04-2003. It is proposed to validate the same.
(4)
to generate more revenue in the form of stamp duty, by way of better tax compliance, it is proposed to
rationalize the stamp duty on Joint Development Agreement and its consequent power of attorney for
joint development, by way of reducing the stamp duty from the current 5% to 2%.
(5)
to rationalize Stamp Duty on Award relating to movable property, it is proposed to reduce the stamp
duty on such award from the current 5% to the rates, ranging from minimum (0.25) percent to
maximum (0.75) percent, as per the recommendation of the Law Commission of Karnataka (twentieth
report).
(6)
To promote the growth of trade/industry relating to the goods being imported in the State of Karnataka,
it is proposed to reduce stamp duty on "Delivery order in respect of the goods": from the current 0.5% to
0.1% and to exempt stamp duty on such goods which are exempted from the levy of customs duty by
the Government of India. This measure will also generate more revenue in the form of stamp duty by
way of better tax compliance.
Hence the Bill.
gd wP
1131
There is no extra expenditure involved in the proposed measure.
V. SRINIVASA PRASAD
Minister for Revenue
P. OMPRAKASHA
Secretary
ANNEXURE
EXTRACT FROM THE KARNATAKA STAMP ACT, 1957 (KARNATAKA ACT 34 OF 1957)
XX
SCHEDULE XX
XX
XX
XX
XX
5. Agreement or its records or Memorandum of an Agreement, XX

XX
XX
XX
Provided that, where a deed of cancellation of earlier agreement is executed by and between the same parties in
respect of the same property and if proper stamp duty has been paid on such agreement, then the duty on such deed of
cancellation shall not exceed rupees five hundred.
XX
XX
XX
(f) If relating to construction or development of an immovable

property, including a multi-unit house or building or unit of
apartment or flat or portion of a multi-storied building by a
developer or builder or promoter or by whatever name called
having a stipulation that, for such construction or development,
the property shall be held jointly by the developer or builder or
promoter or by whatever name called and the owner or lessee,
as the case may be, of such property, or that it shall be sold
jointly by them or that a part of it shall be held jointly by them
and the remaining part thereof shall be sold jointly by them.
XX
XX
XX
11 Award.- that is to say, any decision in writing by an

arbitrator or umpire, not being an award directing a
partition, on a reference made otherwise than by an order
of the Court in the course of a suit.
XX
One Rupee for every one hundred rupees

or part thereof, on the market value of the
property which is the subject matter of
development in the agreement or on
consideration,
whichever
is
higher,
subject to a maximum of rupees fifteen
lakhs.
The same duty as a conveyance under

Article 20(1) on the amount or market
value of the property (which is the
subject matter of award), whichever is
higher.
XX
XX
24. Delivery-order in respect of Goods, that is to say, any instrument

entitling any person, therein named, or his assignees or the holder thereof
to the delivery of any goods lying in any dock or port, in any warehouse in
which goods are stored or deposited on rent or hire, or upon any wharf
such instrument being signed by or on behalf of the owner of such goods
upon the sale or transfer of
the property therein,
(i) where the value of the goods doe not exceed Rs. 1000
(ii) where the value of the goods exceeds Rs. 1,000, thereof
Deposit of title deeds
See Agreement relating to Deposit of Title-deeds, Pawn or
pledge (No. 6).
Dissolution of partnership,- See partnership (No. 40)
Rupees five for every rupees one thousand or part

thereof
1132
XX
41. Powers of attorney,
XX
XX
XX
XX
gd wP
XX
XX
Provided that the duty paid on such power of attorney is adjustable towards the duty payable on agreement for
sale under Article 5(e) or instrument of sale or transfer, as the case may be, executed between the same parties and in
respect of the same property.
XX
XX
XX
(ea) If relating to construction or development of an

immovable property , including a multi-unit house or
building or
One Rupee for every one hundred rupees or part

thereof, on the market value of the property which
is the subject matter of
unit of apartment or flat or portion of a multi-storied

building by a developer or builder or promoter or by
whatever name called having a stipulation that, for such
construction or development, the property shall be held
jointly by the developer or builder or promoter or by
whatever name called and the owner or lessee, as the
case may be, of such property, or that it shall be sold
jointly by them or that a part of it shall be held jointly by
them and the remaining part thereof shall be sold jointly
by them.
development in the power of attorney or on

consideration, whichever is higher subject to a
maximum of rupees fifteen lakhs.
XX
XX
XX
Provided that the duty paid on such power of

attorney is adjustable towards the duty payable on
agreement for sale under article 5(e) or on
instrument of sale or transfer, as the case may be,
executed between the same parties in respect of the
same property.
XX
XX
XX
gd wP
sU
IV-A
Part IV-A
AUg, zsg, s

j 26, 2014 (st 7, P 1935)
A. 173
No. 173

NOTIFICATION
PlP zs s
zs s
g C
PlP DyP uUjP (wzr) zsAiP, 2014
PlP DyP uUjP CAi, 2002 v
wzr iq MAz zs AiP.
E E Az PAqg GzU
UV PlP DyP uUjP CAi, 2002 (2002g PlP
CAi 16) v
wzr
iqz AiP
VgzjAz;
Ez sgvz

CAivUvP z:-
Utgdz
Cgv
z

PlP
gd
zs
AqAz
AAv
gd wP
1133
1. AQ g
v gA s. - (1) F CAi PlP DyP uUjP (wzr) CAi, 2014 JAz
PgA
ivPz.
(2) Ez F Pq ejU gvP z.
2. 2 P g
tz wzr.- PlP DyP uUjP CAi, 2002g (2002g PlP CAi 16) 2
P g
t
z, (i) () RAqz
, (ii) v CzP AAz guA
i lqvP z ; v
(ii) (f) RAqz
,
gdz dP P z AAzsz

Eg zvU
JA zU

vg Ai U
dP Ai GzU U Gz WlPU
(

P) v Evg CAx
GzU
(EQ
Am EAm) gd DAiAiAz C v/ Cx rUV g

qz, iqz U

Ez
MUvz
JA zU

jvP z.
GzU
v PgtU P
F AUUV, JAzg: (J) DyP uUjP U DAiAi u CAi, 2003g (PAz CAi, 39) U tP
DAiUz gU CAi DyP PgvA
i jszPV CAiz 2 P g
tz () RAqz

(ii)
U Czg CrAiAi guAi lq P "DyP Pgv" Ai g jszPV; U
() Itsgz d avt q CAiz 2 P gt
z (f) RAqz

"Ml zvU
" zz
jsAi, gd Pgz DAiAiAz gAzAi iq PVg DAiAiz Egz U
jzPV,
- GAzsU

P
PlP DyP uUjP CAi, 2002 wzr
iqz C PAz jUt

Vz.
DzjAz F zs AiP
DyP e v
v vP P Aiiz a
Z

MUArg.
zgAi
R AwU
U
tP ag
. NAP
PAiz
PlP zs s
CAzs
PlP DyP uUjP CAi 2002g (2002g PlP CAi 16)

Gzv sU
x
2. jsU
. F CAiz Az
s Cx CUv rz gv ,
x
() ``DyP Pgv' ' JAzg,

(i) MAz DyP
z gd Aav Az iqz (It g AzAi gv r) Ml
lqU
, It PwU
gv r AiAi Ml dUVAv aU
A
iiVgz; Cx
(ii) gd Aav Az iqz Ml Z
, (U jzAv Dzg, It gAzAi gv r)
vjU v vjUAivg PwU, sgv PgAz gdP zgAi U

v Evg CzU
v
U CUvvAi a DyP
zAi ItAivg Aq PwU , DyP
zA
i gd
Pgz Itz Ml gAzAi EUVAv aU
AiiVgz;
1134
gd wP
gu
: DyP PgvA
i PP GzPV, dP Ai GzU U Gz WlPU

(

P) v Evg CAx
zsU
P iqz Aii U gAzAiz
zv gd PgzVzAi, CU
Pgz UAz jUt

Uvz
.
x
(f) ``Ml zvU

'' JAzg, gdz Aav Ai v gdz dP P z AAzsz

Eg zvU
.
THIRD SESSION
THE KARNATAKA FISCAL RESPONSIBILITY (AMENDMENT) BILL, 2014
(L.A. Bill No. 39 of 2014)
A Bill further to amend the Karnataka Fiscal responsibility Act, 2002.
Whereas it is expedient further to amend the Karnataka Fiscal Responsibility Act, 2002 (Karnataka Act 16 of
Be it enacted by the Karnataka State Legislature in the Sixty fifth year of the Republic of India as follows:1. Short title and commencement.- (1) This Act may be called the Karnataka Fiscal Responsibility
(Amendment) Act, 2014.
(2) It shall come into force at once.
2. Amendment of section 2.- In the Karnataka Fiscal Responsibility Act, 2002 (Karnataka Act 16 of 2002), in
section 2,(i) in clause (c), item (ii) and explanation there under shall be omitted; and
(ii) in clause (g), after the words "the public account of the State", the words "and shall also
include borrowings by the Public Sector Undertakings and the Special Purpose Vehicles and other
equivalent instruments where the principal and/ or interest are to be serviced out of the State Budget."
shall be inserted.

It is considered necessary to amend the Karnataka Fiscal Responsibility Act, 2002 to provide for,(a)
redefinition of "Fiscal Deficit" by omitting Item (ii) and the explanation thereunder in clause (c) of section 2
of the Act to bring it on the lines of the Fiscal Responsibility and Budget Management Act, 2003 (Central
Act 39 of 2003) and also with the Finance Commission's reports; and
(b)
inclusion of the Off Budget Borrowings that are to be repaid from the State Government's budget in the
definition of the term "Total Liabilities" in clause (g) of the section 2 of the Act to provide true picture of
sustainability of debt.
Hence the Bill.
There is no extra expenditure involved in the proposed legislative measure.
SIDDARAMAIAH
Chief Minister and
P. OMPRAKASHA
Secretary
gd wP
1135
ANNEXURE
Extract from the Karnataka Fiscal Responsibility Act, 2002 (Karnataka Act No. 16 of 2002)
XX
2. Definitions.- XX
XX
XX
XX
XX
(c) Fiscal Deficit means the excess of

(i) total disbursements from the Consolidated Fund of the State (excluding repayment of debt) over total receipts
into the Fund excluding the debt receipts during a financial year; or
(ii) total expenditure from the Consolidated Fund of the State (including loans but excluding repayment of debt)
over own tax and non-tax revenue receipts, devolution and other grants from Government of India to the
State, and non-debt capital receipts during a financial year which represents the borrowing requirements,
net of repayment of debt, of the State Government during the financial year;
Explanation: For the purpose of calculation of fiscal deficit, borrowings by Public Sector Undertakings and
Special Purpose Vehicles and other equivalent instruments where liability for repayment is on the State Government are to
be treated as borrowings of the Government.
XX
XX
XX
(g) Total Liabilities means the liabilities under the Consolidated Fund of the State and the public account of the
State.
XX
XX
XX
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s

j 28, 2014 (st 9, P 1935)
A. 174
Bangalore, Friday, February 28, 2014 (Phalguna 9, Shaka Varsha 1935)
No. 174
PlP zs As i aAi
C
Z
AS: / g/880/CP/2013, AU
g, AP: 26-02-2014
zs
g, AP 22 dj
, 2014 gAz gA
s
z zs
A
s i g C

zsg
AP: 26.02.2014 gAz C Pzg
U
AzqVz.
. NAP
PAiz
PlP zs s
NOTIFICATION
No. KLAS/LGA/880/LASS/2013, Bangalore, Dated: 26-02-2014
The Meeting of the Third Session of the Fourteenth Legislative Assembly, which commenced on Wednesday, the
22nd January, 2014 is adjourned sine-die on Wednesday, the 26th February, 2014.
P. OMPRAKASHA
Secretary
1136
gd wP
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s

j 28, 2014 (st 9, P 1935)
A. 175
No. 175
FINANCE SECRETARIAT
NOTIFICATION - I
No. FD 21 CSL 2014, Bangalore, Dated: 28-02-2014
In exercise of the powers conferred by sub-section (1) of section 5 of the Karnataka Value Added Tax Act, 2003
(Karnataka Act 32 of 2004), the Government of Karnataka hereby exempts with effect from the first day of April, 2014 and
up to thirty first day of March, 2015, the tax payable by a dealer under the said Act on the sale of the following goods,
namely,(1)
Paddy and rice.
(2)
Wheat.
(3)
Pulses.
(4)
Flour and soji of rice and wheat.
(5)
Maida of wheat.
By Order and in the name of the Governor of Karnataka,
D.R. SHASHIDHAR
Under Secretary to Government
Finance Department (C.T.-1)
NOTIFICATION - II
In exercise of the powers conferred by sub-section (1) of Section 5 of the Karnataka Value Added Tax Act, 2003
(Karnataka Act 32 of 2004), the Government of Karnataka hereby exempts with effect from the first day of March, 2014,
the tax payable under the said Act on sale of liquor including beer, fenny, liqueur, and wine by a dealer who is not a
person holding licence in Form,(i)
CL-9 for vending in the Bruhat Bangalore Mahanagara Palike area, City Municipal Corporation areas,
City Municipal Council areas and Town Municipal Council or Town Panchayat areas issued under
Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1968; or
(ii)
CL-4 or CL-6A or CL-7 issued under Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968.
D.R. SHASHIDHAR
NOTIFICATION - III
In exercise of the powers conferred by sub-section (3) of section 4 of the Karnataka Value Added Tax Act, 2003
(Karnataka Act 32 of 2004), the Government of Karnataka hereby reduces with effect from the first day of March, 2014, the
tax payable by a dealer under the said Act to five and one half percent on the sale of scented, sweetened and crushed
arecanut but excluding arecanut mixed with panmasala and also excluding other arecanut mixture containing all or any
among copra, saunf, tobacco, lime, kaththa, dates, sesame and sugar confectionery.
D.R. SHASHIDHAR
gd wP
1137
NOTIFICATION - IV
In exercise of the powers conferred by sub-section (3) of Section 11A of the Karnataka Tax on Entry of Goods Act,
1979 (Karnataka Act 27 of 1979), the Government of Karnataka hereby exempts with effect from the first day of March,
2014, the tax payable by a dealer under the said Act, on ethyl alcohol brought into a local area for mixing with petrol.
D.R. SHASHIDHAR
NOTIFICATION - V
In exercise of the powers conferred by sub-section (1) of section 8A of the Karnataka Sales Tax Act, 1957 (Karnataka
Act 25 of 1957) the Government of Karnataka hereby exempts with effect from the first day of April, 2014 upto the thirty
first day of March, 2015 the tax payable by dealer under section 5 of the said Act, on the sale of diesel not exceeding one
lakh and fifty thousand (1,50,000) kilo litres, for supply to fishermen for use in fishing activities as per the indents issued
on a monthly basis by the Director of Fisheries, Government of Karnataka, during this period so as to however not exceed
one lakh and fifty thousand kilo liters.
D.R. SHASHIDHAR
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s

j 28, 2014 (st 9, P 1935)
A. 176
No. 176
FINANCE SECRETARIAT
NOTIFICATION - I
No. FD 03 PES 2014, Bangalore, Dated: 28-02-2014
Whereas
the
draft
of
the
following
rules
further
to
amend
the
Karnataka
Excise
(Excise Duties and Fees) Rules, 1968, was published as required by sub-section (1) of section 71 of the Karnataka Excise
Act, 1965 (Karnataka Act 21 of 1966) in Notification-I No. FD 03 PES 2014 dated: 22-02-2014 in Part-IV-A of the
Karnataka Gazette (Extra Ordinary) No.144 dated 22-02-2014 inviting objections and suggestions from all persons likely to
be affected thereby within seven days from the date of its publication in the Official Gazette.
And whereas the said Gazette was made available to the public on
22nd February 2014.
And whereas, no objections and suggestions have been received in respect of the said draft by the State
Government.
Now, therefore, in exercise of the powers conferred by Section 71 of the Karnataka Excise Act, 1965 (Karnataka
Act 21 of 1966), the Government of Karnataka hereby makes the following rules, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Excise (Excise Duties and Fees)
(Amendment) Rules, 2014.
(2) They shall come into force with effect from the 1st day of March 2014.
2. Amendment of schedule D.- In Schedule-D to the Karnataka Excise (Excise Duties and Fees) Rules, 1968,(i) for serial number II and the entries relating thereto the following shall be substituted, namely:-
1138
gd wP
"
II
Beer
From
To
(Bottled)
(1) Manufactured in Karnataka
(1) Manufactured in Karnataka,-
and
(i) when issued to a licensee
when
issued
to
Distributor Licensee under the
holding
Karnataka
of
Licence, Military Canteen Stores
Liquors)
Bonded Warehouse Licence or
Rules, 1968, for the purpose of
Border Security Force or Para
sale
Military Forces Licences; or
Indian
Excise
and
(Sale
Foreign
within
Karnataka
but
excluding the liquor issued to a

licensee
holding
Military
canteen
licence,
Military
canteen
stores
Bonded
Military
Canteen
(ii) when issued for export to

licensees outside Karnataka but
within India by way of sale or
stock transfer;
Warehouse Licence or Border

Security Force or Para-military
Or
Forces Licenses;
(2) Manufactured in other States
Or
(2)
Manufactured
in
other
States in India and imported

into
Karnataka
State
by
01
Ps.
125-00
Rs.
(in
Ps.
Rs.
Karnataka by a Licensee holding

the
Military
Cantee
Stores
Bonded Warehouse licence.
Distributor Licensee.
Rs.
in India and when imported into
Ps.
Rs.
Ps.
Above
135 % of Declared Price
2-00
Above
135 % of Declared Price
2-00
case of 330
ml bottles)
02
Rs140-00

M.N. BANOLLI
Under Secretary to Government (In-charge)
Finance Department (Excise)
NOTIFICATION - II
Whereas the draft of the following rules further to amend the Karnataka Excise (Distillery and Warehouse) Rules,
1967, was published as required by sub-section (1) of section 71 of the Karnataka Excise Act, 1965 (Karnataka Act 21 of
1966) in Notification-II No. FD 03 PES 2014 dated 22-02-2014 in Part-IV-A of the Karnataka Gazette (Extra Ordinary)
No.144 dated 22-02-2014 inviting objections and suggestions from all persons likely to be affected thereby within seven
days from the date of its publication in the Official Gazette.
And whereas the said Gazette was made available to the public on
22nd February 2014.
And whereas objections and suggestions received in respect of the said draft have been considered by the State
Government.
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Excise (Distillery and Warehouse)
(2) They shall come into force with effect from the 1st day of July 2014.
gd wP
1139
2. Amendment of rule 7.- In rule 7 of the Karnataka Excise (Distillery and Warehouse) Rules, 1967, in sub-rule
(1),(i) in item (i), for the words "rupees twenty two lakhs fifty thousand" the words "rupees thirty three lakhs seventy
five thousand" shall be substituted
(ii) in item (v), for the words "rupees thirty lakhs" the words "rupees forty five lakhs" shall be substituted.
M.N. BANOLLI
NOTIFICATION - III
Whereas the draft of the following rules further to amend the Karnataka Excise (Brewery) Rules, 1967, was
published as required by sub-section (1) of section 71 of the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) in
Notification-III No. FD 03 PES 2014 dated 22-02-2014 in Part-IV-A of the Karnataka Gazette (Extra Ordinary) No.144
dated 22-02-2014 inviting objections and suggestions from all persons likely to be affected thereby within seven days from
the date of its publication in the Official Gazette.
And whereas the said Gazette was made available to the public on 22nd February 2014.
And whereas objections and suggestions received in respect of the said draft have been considered by the State
Government.
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Excise (Brewery) (Amendment)
Rules, 2014.
2. Amendment of rule 5.- In rule 5 of the said rules, for the words "rupees eighteen lakhs" the words "rupees
twenty seven lakhs" shall be substituted.
M.N. BANOLLI
NOTIFICATION - IV
Whereas the draft of the following rules further to amend the Karnataka Excise (Sale of Indian and Foreign
Liquors) Rules, 1968, was published as required by sub-section (1) of section 71 of the Karnataka Excise Act, 1965
(Karnataka Act 21 of 1966) in Notification-IV No. FD 03 PES 2014 dated 22-02-2014 in Part-IV-A of the Karnataka Gazette
(Extra Ordinary) No.144 dated 22-02-2014 inviting objections and suggestions from all persons likely to be affected
thereby within seven days from the date of its publication in the Official Gazette.
Government.
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Excise (Sale of Indian and Foreign
Liquors) (Amendment) Rules, 2014.
1140
gd wP
2. Amendment of rule 8.- In the Karnataka Excise (Sale of Indian & Foreign Liquors) Rules, 1968 in rule 8, in
sub-rule (1), for item (15) and the entries relating thereto, the following shall be substituted, namely:"15. Retail Shop Licence issued to
Rs. 3,00,000 per year "
Government Companies
M.N. BANOLLI
NOTIFICATION - V
Whereas the draft of the following rules further to amend the Karnataka Excise Licences (General Conditions)
Rules, 1967, was published as required by sub-section (1) of section 71 of the Karnataka Excise Act, 1965 (Karnataka Act
21 of 1966) in Notification-V No. FD 03 PES 2014 dated 22-02-2014 in Part-IV-A of the Karnataka Gazette (Extra
Ordinary) No.144 dated 22-02-2014 inviting objections and suggestions from all persons likely to be affected thereby
within seven days from the date of its publication in the Official Gazette.
Government.
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Excise Licences (General Conditions)
2. Amendment of rule 23.- In rule 23 of the Karnataka Excise Licences (General Conditions) Rules, 1967 for the
words "twenty-five percent" the words "fifty percent" shall be substituted.
M.N. BANOLLI
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s

j 28, 2014 (st 9, P 1935)
A. 177
No. 177
AAi gU
v gZ
aAi
C
Z
AS: AE 6 2014, AU
g, AP: 28.02.2014
The Karnataka Agricultural Produce Marketing (Regulation and Development) (Amendment) Bill, 2014 P 2014g
s

j
wAU EvA
l APzA
z gdg MU zgwz, i wPUV Ez 2014g PlP CsAi
AS: 20 JAzV PlP gd vz
Pn PAz DzVz.
KARNATAKA ACT NO 20 OF 2014

(First Published in the Karnataka Gazette Extra-ordinary on the Twentyeighth day of February, 2014)
THE KARNATAKA AGRICULTURAL PRODUCE MARKETING

(REGULATION AND DEVELOPMENT) (AMENDMENT) ACT, 2014
(Received the assent of the Governor on the Twentyeighth day of February, 2014)
An Act further to amend the Karnataka Agricultural Produce Marketing (Regulation and Development) Act, 1966;
gd wP
1141
Whereas, it is expedient further to amend the Karnataka Agricultural Produce Marketing (Regulation and
Development) Act, 1966 (Karnataka Act 27 of 1966) for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the sixty-fifth year of the Republic of India, as follows:1. Title and commencement.- (1) This Act may be called the Karnataka Agricultural Produce Marketing
(Regulation and Development) (Amendment) Act, 2014.
2. Amendment of section 63.- In the Karnataka Agricultural Produce Marketing (Regulation and Development)
Act, 1966 (Karnataka Act 27 of 1966), in section 63, in sub-section (2) after clause (ii), the following shall be inserted,
namely:(iia) provide facilities such as clearly demarcated adequate space commensurate with demand for direct
sale by the producers to consumers for domestic consumption and not for subsequent sale or processing
in such manner on such terms, as may be prescribed.

S.B. GUNJIGAVI
Secretary to Government
Department of Parliamentary Affairs and Legislation
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s

j 28, 2014 (st 9, P 1935)
A. 178
No. 178
AAi gU
v gZ
aAi
C
Z
AS: AE 08 2014, AU
g, AP: 28.02.2014
PlP DyP uUjP (wzr
) zs AiP, 2014P 2014g s

j
wAU EvA
l APzA
z gdg
MU zgwz, i wPUV Ez 2014g PlP CsAi AS:17 JAzV PlP gdv z
Pn PAz DzVz.
2014g PlP CAi AS 17

(2014g s

j
EvA
l APzA
z PlP gd vz
AaPAi z P l
Vz)
PlP DyP uUjP (wzr) CAi, 2014

(2014g s

j
EvA
l APzA
z gdjAz CwAi qA
iVz)
PlP DyP uUjP CAi, 2002 v
wzr iq MAz CAi.
E E Az PAqg GzU
UV PlP DyP uUjP CAi, 2002 (2002g PlP
CAi 16) v
wzr
iqz AiP
VgzjAz;
Ez
sgvz

Utgdz
Cgv
z

PlP
gd
zs
AqAz
AAv
CAivUvP z:1. AQ g
v gA s. - (1) F CAi PlP DyP uUjP (wzr) CAi, 2014 JAz
PgA
ivPz.
(2) Ez F Pq ejU gvP z.
1142
gd wP
2. 2 P g
tz wzr.- PlP DyP uUjP CAi, 2002g (2002g PlP CAi 16) 2
P g
t
z, (i) () RAqz
, (ii) v CzP AAz guA
i lqvP z ; v
(ii)
(f) RAqz
,
gdz dP P z AAzsz

Eg zvU
JA zU

vg Ai U
dP Ai GzU U Gz WlPU
(

P) v Evg CAx
GzU
(EQ
Am EAm) gd DAiAiAz C v/ Cx rUV g

qz, iqz U

Ez
MUvz
JA zU

jvP z.
PlP gdg Dzg v Cg j
,
J.. UAfU
Pgz PAiz
AAi gU
v gZ
ES
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s

j 28, 2014 (st 9, P 1935)
A. 179
No. 179
AAi gU
v gZ
aAi
C
Z
AS: AE 10 2014, AU
g, AP: 28.02.2014
PlP zs

AiU (Sz) zs AiP, 2014P 2014g s
j
wAU EvA
l APzA
z gdg
MU zgwz, i wPUV Ez 2014g PlP CsAi AS:13 JAzV PlP gd v z

Pn PAz DzVz.
2014g PlP CAi AS 13

(2014g s

j
EvA
l APzA
z PlP gd vz
AaPAi z P l
Vz)
PlP zs

AiU (Sz) CAi, 2014
(2014g s

j
EvA
l APzA
z gdjAz CwAi qA
iVz)
2014-15 tP sU z U
VAz P v
AzAi v AiUPV CsPg q MAz CAi.
2014-15 tP sU z U
UV PlP gdz Aav sAz v D QAz P vU

VgzjAz:
Ez sgv Utgdz Cgv
qAv CAiU.
1. AQ g
: F CAi PlP zs

AiU (Sz) CAi, 2014 JAz PgA
ivP z .
PV 4719524.34 P gU rP:
2. PlP gd Aav sAz: 2014-15 tP sU
CaAi 2 CAPtz rz U
AAzsz

2014-15 tP sU
z AzAi iqU
MzVg g RZU zPV CaAi 5 CAPtz r
Vg v gz MAz
g vAsv
z Pn Ev
Pz v g gUU gz
U iv PlP gd Aav
sAz v CzgVAz AzAi iqvP z.
3. zs
VAz AzAi iq
v GAiV CsPg qz vU

zj

P AAzs
l
Av CaAi wz U
v
GzU
UV AiVvP z.
gd wP
1143
Ca
(2 v 3 Pg
t
U
r)
(`
`. PU
)
gz U
rP
AS
U
v GzU

zs
s Az
gvzz
Aav sAz
svzz
Ml
01
02
03
04
05
06
07
P v vlUjP
AU v UjP
DyP
A v Dqv zsgu ES
Mqv v jU
sv PAi Cs
Ut
ge
Cs
AZAiw
08
Cgt, f v jg
09
P g
10
id Pt
11
gd
1,77,249.14
9.33
1,77,258.47
Aq
2,633.16
...
2,633.16
gd
58,460.18
3.47
58,463.65
Aq
7,480.54
...
7,480.54
gd
4,10,099.35
9.67
4,10,109.02
Aq
598.94
...
598.94
gd
34,719.39
5,981.18
40,700.57
Aq
15,298.48
...
15,298.48
gd
1,61,862.18
...
1,61,862.18
Aq
8,873.18
...
8,873.18
gd
283.97
...
283.97
Aq
20,957.93
...
20,957.93
gd
2,55,200.50
479.95
2,55,680.45
Aq
56,316.53
...
56,316.53
gd
40,901.15
15,004.17
55,905.32
Aq
416.63
...
416.63
gd
20,584.63
...
20,584.63
Aq
1,625.84
...
1,625.84
gd
1,62,311.89
...
1,62,311.89
Aq
53,511.02
...
53,511.02
gd
1,19,052.76
...
1,19,052.76
v P Cs
Aq
3,288.00
...
3,288.00
11,279.32
...
11,279.32
v, z v Aid
gd
Aq
9,818.94
...
9,818.94
gd
1,49,001.15
1.67
1,49,002.82
Aq
126.65
...
126.65
gd
1,38,653.65
1,039.90
1,39,693.55
Aq
3,380.33
...
3,380.33
gd
6,216.00
...
6,216.00
Aq
466.62
...
466.62
12
U

13
Dg v UjP g
gd
14
PAzAi
15
iw vAve

1144
gd wP
Ca
(2 v 3 Pg
tU
r)
(`
`. PU
)
gz U
rP
AS
U
v GzU

zs
s Az
gvzz
Aav sAz
svzz
Ml
16
17
18
19
20
21
22
23
24
25
26
27
Pt
td v PUjP
Ug
s
PAiV
dA
DgU v PlA Pt
PP
EAzs

Pq v Aw
Aid, ATP, e v vAve
P
28
AAi
gZ

gU

29
It
j
di
gd
79,668.87
...
79,668.87
Aq
2,217.44
...
2,217.44
gd
6,87,540.25
...
6,87,540.25
Aq
22,542.91
...
22,542.91
gd
22,831.06
...
22,831.06
Aq
9,672.44
...
9,672.44
gd
2,58,324.59
...
2,58,324.59
Aq
41,482.85
...
41,482.85
gd
86,320.05
...
86,320.05
Aq
1,34,791.49
...
1,34,791.49
gd
44,601.03
...
44,601.03
Aq
2,67,008.58
...
2,67,008.58
gd
1,83,416.47
...
1,83,416.47
Aq
17,314.19
...
17,314.19
gd
24,726.60
...
24,726.60
Aq
1,109.89
...
1,109.89
gd
2,24,584.65
100.00
2,24,684.65
Aq
30,066.66
...
30,066.66
gd
9,614.90
...
9,614.90
Aq
201.65
...
201.65
gd
5,845.93
...
5,845.93
Aq
20,464.62
...
20,464.62
gd
20,879.83
...
20,879.83
Aq
333.30
...
333.30
gd
5,279.58
95.55
5,375.13
gd
...
3,39,966.00
3,39,966.00
Aq
...
2,25,325.57
2,25,325.57
4,131,507.88
588,016.46
4,719,524.34
PlP gdg Dzg v Cg j

,
J.. UAfU
Pgz PAiz
AAi gU
v gZ
ES
gd wP
1145
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s

j 28, 2014 (st 9, P 1935)
A. 180
No. 180
AAi gU
v gZ
aAi
C
Z
AS: AE 11 2014, AU
g, AP: 28.02.2014
2014P 2014g s
j
wAU EvA
l APzA
z gdg
MU zgwz, i wPUV Ez 2014g PlP CsAi AS: 14 JAzV PlP gdv z

Pn PAz DzVz.
The Karnataka Taxation Laws (Amendment) Bill,

(First Published in the Karnataka Gazette Extra-ordinary on the Twenty eighth day of February, 2014)
THE KARNATAKA TAXATION LAWS (AMENDMENT) ACT, 2014

(Received the assent of the Governor on the Twenty eighth day of February, 2014)
An Act further to amend certain taxation laws in force in the State of Karnataka.
Whereas it is expedient further to amend certain taxation laws for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Sixty fifth year of the Republic of India, as follows.1. Short title and commencement.- (1) This Act may be called the Karnataka Taxation Laws (Amendment) Act,
2014.
(2) Section 1` and 2 shall come into force with effect from First day of March 2014 and Section 3 shall come into
force with effect from First day of April 2014.
2. Amendment of Karnataka Act 22 of 1979.- In the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22
of 1979), in section 3, in sub-section (1), in the table, in the entries relating to serial number 1, for the words five hundred
rupees, the words seven hundred and fifty rupees shall be substituted.
3. Amendment of Karnataka Act 27 of 1979.- In the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka
Act 27 of 1979),(1) for section 5, the following shall be substituted, namely:5. Returns.- (1) Subject to sub-sections (2) to (4), every registered dealer, and every dealer who is liable to get
himself registered under this Act, shall furnish a return to the assessing authority in such form and manner, including
electronic methods, and shall pay the tax due on such return within twenty days or fifteen days after the end of the
preceding month or any other tax period as may be prescribed:
Provided that the specified class of dealers as may be notified by the Commissioner shall furnish particulars for
preparation of the return in the prescribed form or submit the return in the prescribed form, electronically in the manner
specified in the notification issued:
Provided further that the specified class of dealers as may be notified by the Commissioner shall pay tax payable
on the basis of the return, by electronic remittance in the manner specified in the notification issued.
(2) The tax on entry of goods declared in a return furnished shall become payable at the expiry of the period
specified in sub-section (1) without requiring issue of a notice for payment of such tax.
(3) Subject to such terms and conditions as may be specified, the assessing authority may require any registered
dealer.(c)
to furnish a return for such periods, or
(d)
to furnish separate branch returns where the registered dealer has more than one place of
business.
(4) If any dealer having furnished a return under this Act, other than a return furnished under sub-section (3) of
Section 5-D, discovers any omission or incorrect statement therein, other than as a result of an inspection or receipt of
any other information or evidence by the assessing authority,
(c)
he shall furnish a revised return within the time prescribed for filing the return for the succeeding tax period; and
1146
(d)
gd wP
he shall furnish a revised return any time thereafter but within six months from the end of the relevant tax
period, if so permitted by the assessing authority.
(5) Every registered dealer shall furnish every year to the assessing authority, a statement in such form,
containing such particulars and within such period as may be prescribed.
(2) for section 5-B, the following shall be substituted, namely,5-B. Interest in case of failure to furnish returns or to pay tax declared on returns or other amounts
payable.- (1) Every dealer shall be liable to pay simple interest on any amount of tax which should have been declared on
a return, but which has been omitted from it, unless that omission is corrected within three months of the omission
subject to sub-section (2) of Section 20-B, and such interest is payable from the date the tax should have been declared,
and the dealer shall declare his liability to pay that interest in such form and manner as may be prescribed.
(2) If a dealer required to furnish a return under this Act.(e)
fails to pay any amount of tax or additional tax declared on the return, or
(f)
furnishes a revised return more than three months after tax became payable, declaring additional tax, but
fails to pay any interest declared to be payable under sub-section (1), or
(g)
fails to declare any tax or interest which should have been declared, or
(h) fails to make a return,

such dealer shall be liable to pay interest in respect of the tax and additional tax payable declared by him or the tax
payable and interest payable under sub-section (1) for the period for which he has failed to furnish a return.
(3) Where any other amount is payable under this Act is not paid within the period specified in Section 8, interest
shall be payable on such amount from such period.
(4) The interest shall also be payable under this Section during any period during which recovery of any tax or
other amount payable under the Act is stayed by an order of any authority or Court in any appeal or other proceedings
disputing such tax or amount.
(3) for section 5-C, the following shall be substituted, namely,5-C. Rate of interest.- (1) The rate of simple interest payable under Section 5-B shall be one and one half per
cent per month:
(c)
from the date the tax had become payable to the date of its payment or to the date of any assessment under this
Act, whichever is earlier; and
(d)
from the date on which any amount payable under this Act was due.
(2) For the purpose of this Section interest in respect of parts of a month shall be computed proportionately and
month shall mean any period of thirty days.
5-D. Assessment.- (1) Every dealer shall be deemed to have been assessed to tax based on the return filed by him
under section 5, except in cases where the Commissioner may notify the dealer of any requirement of production of
accounts before the assessing authority in support of a return filed for any period and such authority shall proceed to
assess such dealer,(a) on the basis of the return filed where he is satisfied that the return filed is correct and complete, or
(b) to the best of its judgment, where the return filed appears to be incorrect or incomplete, after giving the dealer
an opportunity of showing cause against such assessment in writing and any additional tax assessed shall
be paid within thirty days from the date of service of such assessment on the dealer.
(2) Where a registered dealer fails to furnish his return on or before the date provided in this Act or the rules
made thereunder, the assessing authority shall issue an assessment to the registered dealer to the best of its judgement
and the tax assessed shall be paid within ten days from the date of service of such assessment on the dealer.
(3) Where an assessment has been made under sub-section (2) and the dealer subsequently furnishes a return
for the period to which the assessment relates, the assessing authority may withdraw the assessment but the dealer shall
be liable to penalties and interest as applicable.
(4) Where the dealer furnishes a return under sub-section (3), such return shall be furnished within one month of
service of such assessment on the dealer.
(5) (a) The assessing authority on any evidence showing a liability to tax coming to its notice may with the
previous permission of his Joint Commissioner or Additional Commissioner issue a protective assessment in the case of a
dealer registered under this Act or a dealer liable to be registered under this Act, if the assessing authority has reason to
believe that such dealer will fail to pay any tax, penalty or interest so assessed or imposed or payable and such tax,
penalty or interest shall become payable forthwith.
gd wP
1147
(b) On any application made within thirty days from the date of receipt of such protective assessment by the
dealer or on his own motion within thirty days from the date of issue of such protective assessment, if the Joint
Commissioner or Additional Commissioner considers that any protective assessment issued is erroneous, he may after
giving the dealer concerned an opportunity of being heard and after making such enquiry as he deems necessary, pass
such order thereon as the circumstances of the case may justify.
(6) The authority authorized by the Commissioner in this behalf shall assess, a dealer who fails, within the time
specified, to get registered though liable to do so, to the best of its judgement for the tax period or periods that would apply
to such dealer if he were to be registered, after giving the dealer an opportunity of showing cause against such assessment
in writing and the tax assessed and any interest payable shall be paid within ten days from the date of service of such
assessment on the dealer. ;
(4) for section 6, the following shall be substituted, namely,6. Re-assessment of tax.-(1) Where the assessing authority has grounds to believe that any return furnished
which is deemed as assessed or any assessment issued under Section 5-B understates the correct tax liability of the
dealer, it,(c)
may, based on any information available, re-assess, to the best of its judgement, the additional tax payable
and also impose any penalty under sub-section (2) of section 20-B and demand payment of any interest; and
(d)
shall issue a notice of re- assessment to the dealer demanding that the tax shall be paid within thirty days of
the date of service of the notice after giving the dealer the opportunity of showing cause against such reassessment in writing.
(2) Where after making a re-assessment under this Section.(a) any further evidence comes to the notice of the assessing authority; or
(b) if the assessing authority has reason to believe that the whole or any part of the turnover of a dealer or the
value of taxable goods brought or caused to be brought into a local area by a dealer whether on his own account or on
account of his principal or any other person or who has taken delivery or is entitled to take delivery of such goods on its
entry into local area in respect of any tax period has escaped re-assessment to tax; or
(c) tax has been under re-assessed; or
(d) has been re-assessed at a rate lower than the rate at which it is assessable under this Act; or
(e) any deductions or exemptions have been wrongly allowed in respect thereof,
The assessing authority may, notwithstanding the fact that whole or part of such escaped turnover or value of taxable
goods as the case may be, was already before the said authority at the time of assessment or re-assessment, proceed to
make assessment or any further re-assessments in addition to such earlier assessment or re-assessment.
(5) for section 7, the following shall be substituted, namely.7. Period of limitation for assessment and re-assessment.- (1) An assessment under Section 5-D or reassessment under Section 6 of an amount of tax due for any prescribed tax period shall not be made after five years after
the end of the prescribed tax period.
March, 2014 shall be made within a period of eight years after the end of the prescribed tax period;
(2) Notwithstanding anything contained in sub-section (1), if any tax is, not paid by a dealer who has failed to get
registered though liable to do so or fraudulently evaded attracting punishment under sub-section (2) of Section 21, an
assessment or re-assessment may be made within eight years from the end of the prescribed tax period;
March, 2014 shall be made under this sub-section within a period of ten years after the end of the prescribed tax period.
(3) In computing the period of limitation specified for assessment or re-assessment, as the case may be under
this Act, the period taken for disposal of any appeal against an assessment or other proceeding by the appellate authority,
a tribunal or competent court shall not be taken into account in computing such period for assessment or reassessment
as the case may be.
order, assessment or re-assessment may be made, shall apply to an assessment or re-assessment made on the dealer or
any person in consequence of, or to give effect to, any finding, direction or order made under sections 13, 14, 15, 15-A or
(6) in section 8,
(i) in the heading, for the words recovery of tax, the words and punctuation marks recovery of tax, penalties,
interest and other amounts shall be substituted;
1148
gd wP
(ii) for sub-section (1), excluding the provisio, the following shall be substituted namely,(1) Every registered dealer shall furnish returns to the assessing authority or prescribed authority, and the tax
payable or any penalty or interest due shall be paid in such manner as may be prescribed, within the period specified and
on an application by a dealer, the Government or Commissioner may permit, subject to such conditions as may be
specified or prescribed, payment of tax or any other amount payable, in such instalments and at such intervals as may be
prescribed. ;
(iii) after sub-section (1) so substituted, the following shall be inserted, namely,(1-A) Where the amount paid falls short of the aggregate of the tax or any other amount due and interest
payable, the amount so paid shall first be adjusted towards interest payable and the balance, if any, shall be adjusted
towards the tax or any other amount due.
(1-B) A registered dealer, furnishing a revised return in accordance with this Act which shows a greater amount
of tax to be due than was paid or payable in accordance with the original return, shall pay with that revised return the tax
so payable in such manner as may be prescribed.;
(iv) after sub-section (4), the following shall be inserted, namely:(5) The High Court may, either suo motu or on an application by the Commissioner or any person aggrieved by
the order, revise any order made by a Magistrate under clause (c) of sub-section (4).
(7) in section 14, in sub-section (3), the following proviso shall be inserted, namely,Provided that a single appeal may be preferred against orders of assessment or reassessment or any other orders
(8) for Section 17, the following shall be substituted, namely:17. Rectification of apparent mistakes and power of rectification of assessment or re-assessment in
certain cases.- (1) With a view to rectifying any mistake apparent from the record, the prescribed authority, appellate
authority or revising authority, may, at any time within five years from the date of an order passed by it, amend such
order.
(2) Any amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the
person concerned shall not be made unless the prescribed authority, appellate authority or revising authority, as the case
may be, has given notice to the person concerned of its intention to do so and has allowed the person concerned the
opportunity of showing cause in writing against such amendment.
(4) An order passed under sub-section (1), shall be deemed to be an order passed under the same provision of law
under which the original order, the mistake in which was rectified, has been passed.
(5) Where any assessment or re-assessment or an order of an appellate authority or a revisional authority other
than a court or tribunal, is found to be erroneous in so far as it is prejudicial to the interest of the public revenue by a
judgement or an order of any court, then notwithstanding anything contained in this Act, authority concerned may
proceed to rectify such assessment or re-assessment or order and determine the tax payable by the dealer in accordance
with such judgement or order at any time within a period of three years from the date of such judgement or order.
(6) Where any court makes an order or gives judgement to the effect that any tax assessed under this Act or any
other law should have been assessed under a provision of a law different from that under which it was assessed, then in
consequence of such order or judgement or to give effect to any finding or direction contained in any such order or
judgement, such turnover or part thereof, may be assessed or re-assessed to tax, as the case may be, at any time within
five years from the date of such order or judgement, notwithstanding any limitation period which would otherwise be
applicable under the law applicable to that assessment or re-assessment.
(7) Where any proceedings for the recovery of any tax, penalty, interest or any part thereof remaining unpaid,
have been commenced in a court and the amount of tax, penalty or interest is subsequently modified, enhanced or
reduced in consequence of any decision made or order passed in the appeal, the prescribed authority may, in such
manner and within such period as may be prescribed, inform the dealer or the person and the authority under whose
gd wP
1149
order the recovery is to be made, and thereupon such proceedings may be continued with the modified, enhanced or
reduced amount of tax, penalty or interest therein substituted.
Provided that a rectification which has the effect of enhancing an assessment or otherwise increasing the liability
of the assessee shall not be made unless the assessing authority, appellate authority or revising authority, as the case may
be, has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of
being heard.
(9) after section 20, the following shall be inserted, namely:20-A.
Penalties relating to registration.- (1)A dealer who, without reasonable cause, fails to apply for
registration within the time prescribed in section 4 shall be liable to a penalty of two thousand rupees in addition to the
interest chargeable on the tax payable at the rate provided under section 5-C.
(2) The power to levy the penalties shall be vested in the registering authority as prescribed.
20-B. Penalties relating to returns and assessment.- (1) A dealer who fails to furnish a return or who fails to
pay the tax due on any return furnished as required under the Act shall be liable to pay together with any tax or interest
due,
(c)
a penalty of fifty rupees for each day of default and where such default is for more than five days, such
penalty.-
(j)
shall not exceed two hundred and fifty rupees if the tax due is less than the said amount;
(ii)
shall be calculated at fifty rupees per day not exceeding the amount of tax due, if the tax due is more than
two hundred and fifty rupees; and
(d)
(i)
a further penalty equal to.five percent of the amount of tax due or fifty rupees whichever is higher, if the default is not for more than
ten days, and
(iii) ten percent of the tax due, if the default is for more than ten days.
(2) A dealer who for any prescribed tax period furnishes particulars for preparation of a return or furnishes a
return which understates his liability to tax or overstates his entitlement to a tax deduction by more than five per cent of
his actual liability to tax, of his actual tax deduction, as the case may be shall after being given the opportunity of showing
cause in writing against the imposition of a penalty, be liable to a penalty equal to ten per cent of the amount of such tax
understated or overstated.
(3) A dealer who furnishes a return which is incomplete or incorrect in any material particular as informed in a
notice issued to him, shall be liable to a penalty of fifty rupees for each day the return remains incomplete or incorrect.
(4) In any case where a dealer who has failed to furnish a return has been issued with an assessment showing
less than his actual liability to tax and he pays such tax as assessed, such dealer, after being given the opportunity of
showing cause in writing against the imposition of a penalty, shall be liable to a penalty of ten percent of the amount of the
tax under-assessed.
(5) A dealer who fails, within the time specified, to get registered though liable to do so, after being given an
opportunity of showing cause in writing against the imposition of a penalty, shall be liable to pay penalty of thirty percent
of the amount of tax payable by him as assessed under section 5-D or re-assessed under section 6.
(6) The power to levy the above penalties shall be vested in the prescribed authority to which returns are required
to be furnished or the prescribed authority making an assessment or re-assessment.
(7) Any dealer who fails to submit returns as required by the provisions of the Act continuously for three months
or two quarters, as the case may be, shall on conviction, in addition to recovery of any tax or penalty or interest or other
amount that may be due from him or levied on him, be punishable with simple imprisonment which may extend to six
months or with a fine which shall not be less than five thousand rupees but which may extend to twenty five thousand
rupees or with both and when the offence is a continuing one, with a daily fine not exceeding two hundred rupees during
the period of continuance of the offence.
(10) In Section 21,(i) in sub-section (1), clauses (a), (b), (c), (d), (e) and (f) shall be omitted.
(ii) in sub-section (2), clause (a) and clause (b) shall be omitted.
(11) after section 32, the following shall be inserted, namely:-
1150
gd wP
33. Savings.- The amendments made to the provisions of this Act by Karnataka Taxation Laws (Amendment)
Act, 2014 shall not affect the previous operation of the said provisions before commencement of the said Act and payment
of tax in advance, submission of statement and return, assessment including
self-assessment and cancellation of
assessment, re-assessment, levy of penalty, liability for payment of interest, period of limitation for assessment or reassessment and all other similar matters and obligations imposed in respect of any year prior to the commencement of the
said Act shall be governed by the relevant provisions as if the said Act had not passed.
S.B. GUNJIGAVI
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s

j 28, 2014 (st 9, P 1935)
A. 181
No. 181
AAi gU
v gZ
aAi
C
Z
AS: AE 12 2014, AU
g, AP: 28.02.2014
PlP i
s v vjU (wzr
) zs AiP, 2014P 2014g s
j
wAU EvA
l APzA
z gdg
MU zgwz, i wPUV Ez 2014g PlP CsAi AS:15 JAzV PlP gdv z

Pn PAz DzVz.
2014g PlP CAi AS 15

(2014g s

j
EvA
l APzA
z PlP gd vz
AaPAi z P l
Vz)
PlP i
v vjU (wzr
) CAi, 2014
(2014g s

j
EvA
l APzA
z gdjAz CwAi qA
iVz)
P
lP i
v vjU CAi, 2003 v
wzr iq MAz CAi.
E E Az PAqg GzU
UV PlP i
v vjU CAi, 2003 (2004g PlP
CAi 32) v
wzr
iqz AiP
VgzjAz;
Ez sgv
CAivUvP z:-
Utgdz
Cgv
z
PlP
gd
zs AqAz
AAv
1. AQ g
v gA s. - (1) F CAi PlP i
v vjU (wzr
) CAi, 2014 JAz
PgA
ivPz.
(2) Ez 2014g iZ MAz APAz ejU gvP z .
2. 22 P g
tz wzr.- PlP i
v vjU CAi, 2003g (2004g PlP CAi 32) (E
E Az CAiAz G TVz) 22 P gt
z, (i) (2) GP g
tz Lz JA zP Kg JA z

wAifvP z ;
(ii) (3) GP g
t
z v g JA zU

U Cgv
g
q
gz Lzg JA zU

w
AifvP z; v
(iii) (9-J) GP g
t lqvP z.
3. 27 P gtz wzr.- CAiz 27 P g
tz (1) GP g
tz () RAqz
Lz JA zP
Kg JA z

w
AifvP z.
4. 31 P g
tz wzr.- CAiz 31 P gt
z (4) GP g
tz vg Ai F A
GP g
t jvP z, JAzg: -
gd wP
1151
(5) w
Ai Azv jAi v lU AAzsz

, Aizz CAx Ai, CAx
gU

MUAq MAz gu
nAi Aizz CAx CAiU Aiz P gP w
AiAz
z
v
P z.
5. 63 P g
tz wzr
.- CAiz 63 P g
t
z (4) GP g
tz F A gAvP

jvP z, JAzg: gA
v, Aiiz MAz
z MAzQAv a
vjUAi CU

AAzsz

vjU zs
gt Cx vjU g
zs
gt DzU
Cx Aiiz Evg DzU
Cx q
U gz MAz C

z.
6. 72 P g
tz wzr
.- CAiz 72 P g
tz (1) GP g
tz F A gAvP

jvP z, JAzg: gA
v, 22 P g
t
z CrAi AzvU uUgVgz v CAx vjUAi CU
Aiiz
vjUAi AzAi iq uUgVgz jAi, Dv v AzuA
i
it v

gz U
zPV
MAz CfAi
zg, F GP g
t
z CrAi
z Aiiz vjUAi CU
V g
nAi

s
Vz Aiiz zAq AzAi iqvP z .
7. 74 P g
tz wzr
.- CAiz 74 P g
tz,(i) PAi Pv
U

JA zU

vg Ai U l vU

JA zU

jvP z;
(ii) (4) GP g
tz jv P v
U

g
v
z
JA zU

vg Ai Cx AzsgV
CAiz 31 P g
t
z (5) GP g
t
z CrAi CUv rzAv gv
z
JA zU

U jv
Pv
U
g
v

JA zU

vgAi Cx AzsgV CAiz 31 P g
t
z (5) GP g
tz
CrAi CUvrzAv gv

JA zU

jvP z .
8. MAz CaAi wzr.- CAiz MAz CaAi 34 P
ASU AAzs
l

zU
lqvP z.
9. g CaAi wzr.- CAiz g CaAi 59 P
ASAi zU
vgAi F Az
jvP z, JAzg: 59-J. g, , Pg U MU
AqAv z
PlP gdg Dzg v Cg j
,
J.. UAfU
Pgz PAiz
AAi gU
v gZ
ES
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s

j 28, 2014 (st 9, P 1935)
A. 182
No. 182
AAi gU
v gZ
aAi
C
Z
AS: AE 13 2014, AU
g, AP: 28.02.2014
The Karnataka Motor Vehicles Taxation (Amendment) Bill, 2014P 2014g s

j
wAU EvA
l APzA
z
gdg MU zgwz, i wPUV Ez 2014g PlP CsAi AS:18 JAzV PlP gd
vz
Pn PAz DzVz.

THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2014

An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957.
1152
gd wP
Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of
Be it enacted by the Karnataka State Legislature in the Sixty fifth year of the Republic of India as follows:1. Short title and commencement:(Amendment) Act, 2014.
(1) This Act may be called the Karnataka Motor Vehicles Taxation
(2) It shall come into force with effect from the first day of March, 2014.
2. Amendment of section 3.- In the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957)
(hereinafter referred to as the principal Act), in section 3, in sub section (1), in the fourth proviso,(iii) the explanation shall be renumbered as Explanation 1 and after
renumbered, the following shall be inserted, namely:-
explanation 1 as so
"Explanation-2.- In respect of motor vehicles registered outside the State of Karnataka and which are in the
State for a period exceeding thirty days, notwithstanding anything contained in the provisions of the Motor
Vehicles Act, 1988 (Central Act 59 of 1988), and in any order or direction contained in any judgment or
order of any Court, tax shall be levied as specified in Parts A1, A2, A4, A5, A6, A7 and A8 as the case may
be"; and
(iv)
in clause (d), after the words "the cost of which exceeds rupees fifteen lakhs", the words,
figures and brackets "other than those registered outside the State and covered with a permit issued under
sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)" shall be inserted.
3. Amendment of Schedule.- In schedule to the Principal Act,(1) in part A, in item 4,(iv)
in sub-item (1), for clause (b) the following shall be substituted, namely:"(b) Motor Cabs other than those
100.00
liable to be taxed in clause (c) for

every passenger"
(v)
after clause(b), the following shall be inserted, namely:"(c) Motor cabs registered outside the State and covered with a permit
500.00
issued under sub-section (9) of section 88 of the Motor Vehicles Act,

1988 (Central Act 59 of 1988) for every passanger"
(vi)
in sub-item (4), in column (2), for the words and brackets "Vehicles permitted to carry six
passengers (Motor Cabs and Maxi Cabs)", the words "Maxi Cabs" shall be substituted.
(2) in Part A8, in the heading, after the words "the cost of which exceeds rupees fifteen lakhs", the
words, figures and brackets "other than those registered outside the State and covered with a permit
issued under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)" shall
be inserted.
S.B. GUNJIGAVI
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s

j 28, 2014 (st 9, P 1935)
A. 183
No. 183
AAi gU
v gZ
aAi
C
Z
AS: AE 15 2014, AU
g, AP: 28.02.2014
The Karnataka Municipal Corporations (Amendment) Bill,
2014P 2014g s

j
wAU EvA
l APzA
z
gdg MU zgwz, i wPUV Ez 2014g PlP CsAi AS: 21 JAzV PlP gd

vz
Pn PAz DzVz.
gd wP
1153
KARNATAKA ACT NO. 21 OF 2014

(First Published in the Karnataka Gazette Extra-ordinary on the Twenty eighth day of February, 2014)
THE KARNATAKA MUNICIPAL CORPORATIONS (AMENDMENT) ACT, 2014

(Received the assent of the Governor on the Twenty eighth day of February, 2014)
An Act further to amend the Karnataka Municipal Corporations Act, 1976.
Whereas it is expedient further to amend the Karnataka Municipal Corporations Act, 1976 (Karnataka Act 14 of
Be it enacted by the Karnataka State Legislature in the Sixty Fifth year of the Republic of India as follows,
namely:1. Short title and commencement. (1) This Act may be called the Karnataka Municipal Corporations
(Amendment) Act, 2014.
2. Amendment of section 503.- In section 503 of the Karnataka Municipal Corporations Act, 1976 (Karnataka
Act 14 of 1977) after sub-section (4), the following proviso, shall be inserted, namely:"Provided that where the larger urban area so constituted does not have any newly added area
and the election to such smaller urban area was held within one year before the date of declaration of
Larger urban area, the election to such larger urban area for constitution of a corporation need not to be
held till the completion of the term of members of smaller urban area so elected (irrespective of whether
City Municipal Council was constituted or not) and the members of smaller urban area shall continue to be
members of the larger urban area corporation to be constituted till the completion of their term so elected
and a corporation shall be constituted by treating the said elected members as councilors of the
corporation under Section 7 ".
S.B. GUNJIGAVI
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s

j 28, 2014 (st 9, P 1935)
A. 184
No. 184
AAi gU
v gZ
aAi
C
Z
AS: AE 16 2014, AU
g, AP: 28.02.2014
2014P 2014g s
j
wAU EvA
l APzAz gdg MU
zgwz, i wPUV Ez 2014g PlP CsAi AS:19 JAzV PlP gd v z
Pn PAz
DzVz.
The Karnataka Stamp (Amendment) Bill,
THE KARNATAKA STAMP (AMENDMENT) ACT, 2014

An Act further to amend the Karnataka Stamp Act, 1957.
Whereas it is expedient further to amend the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957), for the
purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the sixty-fifth year of the Republic of India as follows:1. Short title and commencement. (1) This Act may be called the Karnataka Stamp (Amendment) Act, 2014.
(2) It shall come into force with effect from the first day of March 2014.
2. Amendment of Section 9.- In the Karnataka Stamp Act, 1957, (Karnataka Act 34 of 1957) (hereinafter
referred to as the Principal Act), in section 9, in sub-section (1), in clause (a),-
1154
gd wP
(vi) after the sixth proviso, the following shall be inserted, namely: Provided also that, the State Government may, in public interest, by notification, reduce or remit
stamp duty on an instrument, to be specified therein from time to time, executed,(c)
by or between the Bangalore Development Authority and the concerned allotee, in connection with
the allotment of alternate equivalent site, consequent to de-notification of the land in question and
pursuant to the cancellation of the preceding sale deed which is duly stamped; and
(d)
by or between the concerned persons, in connection with the Karnataka Aerospace Policy 2013-23,
specified in the Government Order No.CI 17 SPI 2012, dated:06-02-2013 or specified by the State
Government from time to time.
(vii) after the seventh proviso, the following shall be inserted, namely:Provided also that, the State Government may, in public interest by notification reduce or remit stamp
duty payable on instruments specified in notification No.RD 144 MuNoMu 2003 dated:23-04-2003."
3. Amendment of Schedule.- In the schedule to the principal Act, in Article 5,(i) in clause (e), in column (3), for the proviso at the end the following shall be substituted; namely:"provided that the duty paid on power of attorney under Articles 41(e) or 41(eb), as the case may be, is
adjustable towards the duty payable on agreement for sale under Article 5(e) or instrument of sale or transfer, as the case
may be, executed between the same parties and in respect of the same property;"
(ii) for clause (f), and the entries relating thereto, the following shall be substituted, namely:"
(f) If relating to construction or development of
immovable property, including a multi unit or
multi storied house or building or apartment or
flat, or portion of it, executed by and between
owner or lessee, as the case may be, and developer,
having a stipulation, whether express or implied,
that, in consideration of the owner or lessee
conveying or transferring or disposing off, in any
way, the undivided share or portion of land or
immovable property; the developer agrees to convey
or transfer or dispose off, in any way, the
proportionate or agreed share or portion of the
property to the owner or lessee, as the case may
be.
Explanation:
The term "Developer" includes promoter or builder
or by whatever name called.

advanced, if any; Whichever is higher:
under clause (ea) of the Article 41 on power of
Attorney, executed by and between the same
parties and in respect of the same property,
then the stamp duty payable on the
corresponding agreement under clause (f) of
article 5, shall not exceed rupees two
hundred."
(viii) for article 11, and the entries relating thereto the following shall be substituted, namely:" 11. Award,- that is to say, any decision in writing by
an arbitrator or umpire, not being an award directing a
partition, on a reference made otherwise than by an
order of the Court in the course of a suit.
(c)
(d)

award, is immovable property.
The same duty as the conveyance [under Article

20(1)] on the market value of the such property, or
consideration, whichever is higher.

award, is movable property,
(i)

the property, as set forth in the
award, does not exceed Rupees fifty
lakhs.
% of the amount or market value.
gd wP
(ix)
(ii)

the property exceeds rupees fifty
lakhs but does not exceed rupees five
Crores.
(iii)

the property exceeds rupees five
Crores.
1155

% of the amount or market value exceeding Rupees
fifty lakhs.
two lakhs twenty five thousand plus % of the
amount or market value exceeding Rupees five
crores".
In article 24,(b)
against the entries in column 2, in column 3 the following shall be inserted, namely:"One rupee for every one thousand rupees or part thereof on the value of such goods.";
(b)
items (i) and (ii) in column 2 shall be omitted; and
(c)
in column 2, at the end, the following shall be inserted, namely:-
"Exemption.- Goods imported which are exempted from levy of customs duty by the Government of India."
(x)
In article 41,(d)
in clause (e) in column 3, for the proviso, the following shall be substituted, namely:-
as the case may be, is adjustable towards the duty payable on such power of attorney under Article 41
(e), executed between the same parties and in respect of the same property.";
(e)
for clause (ea) and the entries relating thereto, the following shall be substituted, namely:-
" (ea) If relating to construction or development of
Two Rupees for every one hundred rupees or part
immovable property, including a multi unit or multi

storied house or building or apartment or flat, or
portion of it, executed by and between owner or
lessee, as the case may be, and developer, having a
stipulation, whether express or implied, that, in
consideration of the owner or lessee conveying or
transferring or disposing off, in any way, the
undivided share or portion of land or immovable
property; the developer agrees to convey or transfer
or dispose off, in any way, the proportionate or
agreed share or portion of the constructed or
developed building or immovable property to the
owner or lessee, as the case may be.
thereof, on the Market Value of such undivided share

or portion of land or immovable property,
consideration and money advanced, if any; or
Explanation:
Explanation: The term "money advanced" in this

Article, means and includes the security deposit
whether refundable or adjustable.
The tern "Developer" includes promoter or builder or

by whatever name called.
(f)
On the Market Value of such share or portion of the

property, consideration and money advanced, if any;
whichever is higher.
Provided that, if the proper stamp duty is paid under

clause (f) of the Article 5 on an agreement for sale,
executed by and between the same parties and in
respect of the same property, then the stamp duty
payable on the corresponding power of attorney
under clause (ea) of article 41, shall not exceed
rupees two hundred."
in clause (eb) in column 3, for the proviso, the following shall be substituted, namely:-
as the case may be is adjustable towards the duty payable on such power of attorney under Article 41
(eb), executed between the same parties and in respect of the same property."
4. Validation.- Notwithstanding anything contained in section 9 of the principal Act, as existed prior to
commencement of the Karnataka Stamp (Amendment) Act, 2014 the exemption/remission of stamp duty granted under
notification No.RD.144.Munomu.2003 dated 23-04-2003 shall be deemed to have been granted under section 9, as
amended by the Karnataka Stamp (Amendment) Act, 2014.

S.B. GUNJIGAVI
1156
gd wP
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s

j 28, 2014 (st 9, P 1935)
A. 185
No. 185
AAi gU
v gZ
aAi
C
Z
AS: AE 17 2014, AU
g, AP: 28.02.2014
PlP zs

AiU zs AiP, 2014P 2014g s

j
wAU EvA
l APzA
z gdg MU
zgwz, i wPUV Ez 2014g PlP CsAi AS:16 JAzV PlP gdv
z

Pn PAz DzVz.
2014g PlP CAi AS 16

(2014g s

j
EvA
l APzA
z PlP gd vz
AaPAi z P lVz)
PlP zs
AiU CAi, 2014
(2014g s

j
EvA
l APzA
z gdjAz CwAi qA
iVz)
z U
UV PlP gdz Aav sAz v CzgVAz P CsP
2013-14 tP
vU

AzAi v AiUPV CsPg q MAz CAi.
2013-14 tP
z U
UV PlP gdz Aav sAz v D QAz P CP
vU

VgzjAz:
Ez sgv Utgdz Cgv
z
qAv
CAivU.
1. AQ g
: F CAi PlP zs

AiU CAi, 2014 JAz PgA
ivPz.
PV 445484.74 P gU rP:
2. PlP gd Aav sAz 2013-14 tP
CaAi 2 CAPtz r
z U
AAzsz

2013-14 tP
z AzAi
iqU MzVg g
RZU
zPV CaAi 5 CAPtz r
Vg
gz g Lv Pn JAv P v Jv g gU gz
PlP gd
Aav sAz v CzgVAz AzAi iqvP z v GAiVvP z.
3. zs

AiU: F CsAiz P, PlP gdz Aav sAz v CzgVAz AzAi
iq v GAiV CsPg qz vU

zj

P AAzs
lAv CaAi wz
U
v GzU
UV AiVvP z.
gd wP
1157
Ca
(2 v 3 Pg
t
U
r)
(`
`. PU
)
gz U
rP
U
v GzU

zs
s Az
gvzz
Aav sAz
svzz
Ml
AS
1
01
02
03
P v vlUjP
gd
43,368.16
...
43,368.16
Aq
1,554.01
...
1,554.01
gd
3,876.54
...
3,876.54
Aq
1,370.65
...
1,370.65
gd
1,00,876.82
...
1,00,876.82
Aq
204.49
...
204.49
AU v UjP
DyP
04
A v Dqv zsgu ES
gd
5,527.91
576.75
6,104.66
05
Mqv v jU
gd
25,911.72
...
25,911.72
Aq
2,075.00
...
2,075.00
06
sv PAi Cs
gd
24.21
...
24.21
07
Ut Cs v AZAiw ge
gd
20,256.08
...
20,256.08
Aq
31,538.00
...
31,538.00
08
Cgt, f v jg
gd
634.87
...
634.87
09
P g
gd
54,700.02
...
54,700.02
1,141.26
...
1,141.26
gd
4,501.01
...
4,501.01
Aq
2,417.00
...
2,417.00
gd
902.37
...
902.37
254.63
...
254.63
Aq
10
id Pt
11
v P Cs
12
v, z v Aid
gd
U

13
Dg v UjP g
gd
gd
509.20
...
509.20
14
PAzAi
gd
30,854.71
...
30,854.71
1158
gd wP
Ca
(2 v 3 Pg
t
U
r)
(`
`. PU
)
gz U
rP
AS
U
v GzU

zs
s Az
gvzz
Aav sAz
svzz
Ml
16
gd
3,174.84
...
3,174.84
17
Pt
gd
8,705.37
...
8,705.37
Aq
2,110.47
...
2,110.47
gd
2,966.45
...
2,966.45
Aq
10,617.50
...
10,617.50
18
td v PUjP
19
Ug
s
gd
19,288.20
...
19,288.20
20
PAiV
gd
1,013.30
...
1,013.30
50,000.00
...
50,000.00
Aq
21
dA
gd
2.00
...
2.00
22
DgU v PlA Pt
gd
10,047.68
...
10,047.68
1,463.83
...
1,463.83
Aq
23
PP
gd
1,858.68
...
1,858.68
25
Pq v Aw
gd
80.00
...
80.00
26
139.67
...
139.67
1.00
...
1.00
833.93
...
833.93
70.00
25.00
95.00
...
0.01
0.01
11.40
...
11.40
gd
3,40,378.37
601.76
3,40,980.13
Aq
1,04,504.61
...
1,04,504.61
4,44,882.98
601.76
4,45,484.74
Aq
27
gd
28
AAi gU
v gZ
gd
29
It
j
gd
Aq
v
Ml v
PlP gdg Dzg v Cg j

,
J.. UAfU
Pgz PAiz
AAi gU
v gZ
ES
gd wP
1159
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s

j 28, 2014 (st 9, P 1935)
A. 186
No. 186
AAi gU
v gZ
aAi
C
Z
AS: AE 20 2004, AU
g, AP: 28.02.2014
The Industrial Employment (Standing Orders) (Karnataka Amendment) Bill, 2005P 2014g s

j
iAi APzA
z Wv

v
gw
Aig MU zgwz, i wPUV Ez 2014g PlP
CsAi AS: 12 JAzV PlP gd v z
PnPAz DzVz.
KARNATAKA ACT NO. 12 OF 2014
(First published in the Karnataka Gazette Extra-ordinary on the twenty eighth day of February, 2014)
THE INDUSTRIAL EMPLOYMENT (STANDING ORDERS)

(KARNATAKA AMENDMENT) ACT, 2005
(Received the assent of the President on the Seventeenth day of February, 2014)
An Act further to amend the Industrial Employment (Standing Orders) Act, 1946 (Central Act 20 of 1946) in its
application to the State of Karnataka.
Whereas it is expedient further to amend the Industrial Employment (Standing Orders) Act, 1946 (Central Act 20
of 1946) in its application to the State of Karnataka.
Be it enacted by the Karnataka State Legislature in the fifty sixth year of the Republic of India as follows:1. Short title and commencement.- (1) This Act may be called the Industrial Employment (Standing Orders)
(Karnataka Amendment) Act, 2005.
2. Substitution of section 3.- For section 3 of the Industrial Employment (Standing Orders) Act, 1946
(hereinafter referred to as the principal Act), the following shall be substituted, namely:"3. Submission of Standing Orders.- (1) Within six months from the date on which the Industrial Employment
(Standing Orders) (Karnataka Amendment) Act, 2005 becomes applicable to an industrial establishment, the employer
shall prepare the Standing Orders proposed by him for adoption in his industrial establishment.
(2) The Standing Order prepared as required under sub-section (1) shall refer to every matter set out in the
schedule which may be applicable to the Industrial establishment and where Model Standing Orders have been prescribed
shall be so far as is practicable in conformity with such Model Standing Order.
(3) The Standing Orders so prepared shall be discussed with the Trade unions existing in the Industrial
establishment or representatives of the workmen, before adoption and the employer providing proof thereof:
Provided no Standing Order adopted under this sub-section shall be effective unless a copy thereof as adopted is
sent to the Certifying Officer by Registered Post Acknowledgement due and the acknowledgement therefor is received and
filed.
(4) If there is no dispute with regard to the clauses and matters set out in the Standing Orders drafted by the
employer of the Industrial Establishment, then it shall be adopted in the Industrial Establishment as if it is certified under
this Act and a copy thereof shall be sent immediately to the Certifying Authority by Registered Post Acknowledgement Due.
(5) If there is any dispute or disagreement with regard to the adoption of any clause or matter set out in the
schedule between the employer and the Trade Union or workmen representatives, then such Standing Orders drafted by
the employer shall be submitted to the Certifying Officer notified under the rules within thirty days from the date of
dispute, for adoption in the Industrial establishment."
3. Amendment of section 4.- In section 4 of the principal Act, for the words "Standing Orders shall be
certifiable", the words, brackets and figures "In the event of submitting the draft Standing Order under sub-section (5) of
section 3, the Standing Orders shall be certifiable" shall be substituted.
4. Amendment of section 5.- In section 5 of the principal Act, in sub-section (1), for the word and the figure
"section 3", the words, brackets and figure "sub-section (5) of section 3" shall be substituted.
1160
gd wP
5. Amendment of section 7.- Section 7 shall be renumbered as sub-section (2) thereof and before sub-section
(2) as so renumbered, the following shall be inserted, namely:"(1) Standing Orders as adopted under sub-section (4) of section 3 shall come into operation on the expiry of 30
days from the date on which the employer and the trade union or workmen representatives agree to adopt the standing
orders."
6. Amendment of section 8.- In section 8 of the principal Act, after the words "finally certified", the words "or
adopted" shall be inserted.
8. Amendment of section 10.- In section 10 of the principal Act,(i)
in sub-section (1), after the words "finally certified", the words "or adopted" shall be inserted;
(ii)
after sub-section (2), the following proviso shall be inserted, namely:"Provided that nothing in this sub-section shall be applicable in case of modifications mutually
agreed by an employer, workmen or a trade union or other representative body of the workmen and
such modifications shall be effected under sub-sections (3) and (4) of section 3.
10. Amendment of section 12A.- In section 12A of the principal Act, after the words "finally certified", the words
"or adopted" shall be inserted.
11. Amendment of section 13.- In section 13 of the principal Act,(i)
in sub-section (1), after the words and figure "Standing Orders as required by section 3", the words and
figures "or who fails to adopt Standing Order as required by sub-section (4) of section 3" shall be
inserted;
(ii)
in sub-section (2), after the words "finally certified", the words "or adopted" shall be inserted.
12. Amendment of section 13-A.- In section 13-A of the principal Act, after the words "Standing Orders
Certified", the words "or adopted" shall be inserted.

S.B. GUNJIGAVI
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s

j 28, 2014 (st 9, P 1935)
A. 187
No. 187
EDUCATION SECRETARIAT
NOTIFICATION
No. ED 154 DCE 2013, Bangalore, dated: 28-02-2014
The draft of the Karnataka Civil Services (Regulation of transfers of Staff of Department of Collegiate Education)
Rules, 2014, which the Government of Karnataka proposes to make, rules in exercise of the powers conferred by subsection (1) of section 17 of the Karnataka Civil Services (Regulation of Transfers of Staff of Department of Collegiate
Education) Act, 2012 (Karnataka Act 6 of 2012)is hereby published as required therein for the information of all persons
likely to be affected thereby and notice is hereby given that the said draft will be taken into consideration after thirty days
from the date of its publication in the Official Gazette.
Any objection or suggestion which may be received by the State Government from any person with respect to the
said draft before the expiry of the period specified above, will be considered by the State Government. Objections and
suggestions may be addressed to the Principal Secretary to Government, Education Department (Higher Education),
M.S. Building, Bangalore-560 001.
gd wP
1161
DRAFT RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Civil Services (Regulation of
Transfers of Staff of Department of Collegiate Education) Rules, 2014.
(2) They shall come into force on the date of their publication in the official Gazette.
2. Definitions.- (1) In these rules, unless the context otherwise requires,(a) "Act" means the Karnataka State Civil Services (Regulation of Transfer of Staff of Department of Collegiate
Education) Act, 2012;
(b) "Government" means the "State Government of Karnataka";
(c) "Proforma" means proforma appended to these rules;
(d) " Project" means a research work awarded to a teaching staff by UGC, State Government or Statutory Agency
for a specific period;
(e) "Serious Ailments" means,(i)
List of diseases as notified by the Government in case of employee;
(ii)
List of diseases as notified by the Government in case of employee's spouse and children.
(2) Other terms and expressions used, but not defined in this rules shall have the same meaning assigned to
them in the Karnataka State Civil Service (Regulation of transfer of Staff of the Department of Collegiate Education) Act,
2012 (Karnataka Act No. 06 of 2013).
3. Minimum and maximum length of service required to be completed by a staff.- The minimum length of
service required to be completed, to become eligible for transfer in Zone-C, Zone-B and Zone-A and maximum length of
service of a staff can stay in any Zone shall be as stipulated below,-
TABLE
Sl.
Cadre
No.
ii
Minimum length of service to
Maximum number of years a staff

can stay in each Zone
be completed in any zone to

become eligible for transfer
1.
Principal
Grade-I
(UG)
Principal Grade-II (PG)
2.
Group-B Teaching
teaching staff
3.
Group-C
and
Zone- A
Zone- B
Zone - C
or
3 years
4 years
5 years
6 years
Non-
4 years
4 years
5 years
6 years
5 years
5 years
6 years
7 years
7 years
8 years
9 years
10 years
Non Teaching Post

4.
Group-D
Non Teaching Post
4. Transfer of Principal, teaching or non-teaching staff (excluding Group-D) in the interest of public
service.- The teaching and non-teaching staff who have completed maximum number of years of service as stipulated in
rule 3 shall be transferred by preferring persons who have completed more number of years of service in a particular place
or zone and these vacancies shall be published and filled up, by the procedure of computerized counseling as prescribed in
rule 11.
5. Procedure for compulsory appointment in Zone-C.- (1) The number of vacancies equivalent to the number
of initial appointments to be made shall be created in Zone-C as prescribed under section 3 of the Act. In the case of
sufficient vacancies are not available, the number of posts to be filled have to be created by transferring the incumbent
staff in the same cadre, by the procedure of counseling as laid down in rule 11. The number of vacancies so created has
to be notified and uploaded on the website on the Department for general information.
(2) After completion of the process as laid in rule 11, the process of computerized counseling for the new
appointments have to be taken up in the order of priority which shall be by his seniority, however in case of candidates
who belong to Physically Challenged category, shall be given preference for counseling irrespective of their seniority.
6. Procedure for compulsory posting on promotion in Zone-c.- (1) The number of vacancies equivalent to the
number of promotions to be made shall be created in Zone-C as envisaged in rule 4 of these rules.
1162
gd wP
(2) Order of priority.- The Order of priority of posting on promotion through computerized counseling shall be
as given below:(i)
Physically challenged;
(ii)
Serious ailments of spouse and children;
(iii)
Widow;
(iv)
In the case of spouse being Government employee;
(v)
General Cases.
7. Exemption from transfers.- Transfers of Principal, teaching or non-teaching staff have been exempted in the
following cases.(1) A Principal, teaching or non-teaching staff who has less than two years of service for superannuation shall
not be transferred outside the limits of his/her working Zone unless on his/her request.
(2) The transfer of any probationer should not be made until satisfactory declaration of the probationary period.
Thereafter, they shall be transferred subject to provision of this rule.
(3) A teaching staff who has undertaken a project shall not be transferred for a maximum of three years or till
the completion of project, whichever is earlier (proforma-7)
8. General transfer period.- All transfers whether on public interest or on request may be done between the
month of March and June in a calendar year or as notified by the Government.
9. Restriction on transfer.- (1) The percentage of Transfers to be made under special category shall be as
specified below, namely:TABLE
Sl.No.
Category
Percentage of transfers
1.
General cases
4%
2.
Spouse cases
1%
3.
Widow Cases
1%
4.
Physically challenged cases
1%
5.
Serious ailments
1%
Total
8%
Provided that, if no eligible candidates is available in any of the above mentioned categories (excluding general
cases) the competent authority shall re-appropriate the percentage reserved for the category to general category.
(2) Notwithstanding anything contained in the rules, with the exception of general cases as stated in Table above,
any staff coming under the Category of Spouse, Widow, Physically Challenged or Serious Ailment cases
shall be
transferred for a maximum of five times in her/her entire service.

10. Exception to the tenure.- (1) In the case of transfer, with the exception of general cases the minimum
period of stay in a place or zone, is relaxed by 2 years in the respect of special cases enlisted in item 2 to 5 of the Table
under rule 9.
Provided that with the exception of general cases, as stated in Table under rule 9 in all other special cases,
coming under the category of Spouse, widow, physically challenged or serious ailment cases shall be transferred only twice
in the entire service.
(2) Mutual transfer may be allowed between two staff in the same zone or in the event of different zones, who have
completed the period of minimum and maximum length of service as stipulated in the Table rule 3.
11.
Procedure for conducting computerized counseling.- (1) The time-table for conducting computerized
counseling for transfer of Principal, teaching and non-teaching staff on request and in public interest must be prepared
and published as follows, namely:(a) The subject-wise workload available, the subject-wise sanctioned, working strength and vacant posts and
other details shall be submitted by all Principals in the prescribed Proforma-1;
gd wP
(b)
1163
Publication of notification enumerating vacancy of Principal, teaching and non-teaching posts
(Proforma-2);
(c)
Last date for submission of applications for transfer on request;
(d)
Scrutiny and certification of applications submitted;
(e)
Publication of provisional merit list;
(f)
Last date for filing of objections;
(g)
Publication of final merit list.
(2) Application for transfer.- The Principal, teaching and non-teaching staff desiring for transfer shall submit
application to competent authority in the Proforma-3 and the correctness of information furnished in the application has
to be verified and certified by concerned reporting authority. If the information furnished in transfer application is found
to be incorrect, then suitable disciplinary action shall be taken against the applicant as per Karnataka Civil Services
(Control, Classification and Appeal) Rules, 1957. After verification of the application, the data is to be computerized.
(3) Preparation of priority list.- (a) The priority list of staff pertaining to any cadre shall be prepared based on
the number of years served in a particular place or zone in descending order. If the number of years served is equal the
seniority based on the last operated gradation list shall be considered and the senior would have precedence in the
counseling.
(b) The Competent Authority shall prepare provisional priority list in Proforma-4 as per procedure enumerated
above and notify the same for submission of objections within period of seven days on website. On receipt of objections
from Principal, teaching and non-teaching staff, they may be considered or rejected on basis of its validity and the final
priority list shall be published in Proforma-5.
(4) Transfers in public interest through process of computerized counseling.- The teaching or non teaching
staff on the receipt of the notice in Proforma-6 shall appear to the counseling centre on the order of priority to select any of
the posts displayed within the allotted time. In the event of the staff not appearing for counseling in the stipulated time or
appears for counseling and fails to select any of the post in the stipulated time, then the Competent Authority is
empowered to transfer and post the staff against the available vacancy at the end of the counseling.
(5) Transfers on request through process of computerized counseling.- The applicant on the receipt of the
notice in proforma 6(a) shall appear to the counseling centre and select any of the posts displayed within the allotted time.
In the event of the applicant not appearing for counseling or appears and fails to select a place in the stipulated time,
He/she shall be continued in the existing working place.
(6) Intimation of counseling.- The date, time and venue of the counseling shall be intimated to the applicant in
Proforma by Registered Post, Acknowledgement due and also be published in the website.
(7) Publication of the time table, notices and all proformas.- The subject-wise and cadre-wise list of vacant
posts to be filled by transfer identified by competent authority, time table, notices and all proformas shall be displayed on
notice board of all the colleges, regional offices and commissionerate as and when issued.
(8) Issuance of Orders.- The Competent Authority shall issue transfer order to the applicant against the post
selected immediately on counseling and remove the selected post from the vacancy list. The copies of transfer order shall
be sent to the concerned Principals of First Grade Colleges and Regional Joint Director and also be published on the notice
board of the office as stated in sub-rule(7).
12. Powers of Competent Authority.- The concerned competent Authority shall transfer the Principal, teaching
or non-teaching staff throughout the academic year in the following circumstances, namely:(1) Notwithstanding anything in the these rules any Principal, teaching or non-teaching staff may be transferred
or deputed to any place in zone C on receipt of,(a)
Complaint of misconduct or misbehavior;
(b)
Complaint of financial irregularities;

As per clause (c) of sub-section (3) of section 3.
SHIVALINGA
Education Department
(Collegiate Education)
1164
gd wP
PROFORMA-1
[see rule 11 (1)(a)]
Workload Statement to be sent by Principal of the concerned
Government Degree College
10
Name of
Designation
of Teaching
staff
11
Date of Distribu
Date
tion of
Reporti work
of
ng in load per
Birth
the
week
12
13
14
15
Details of
Teaching
staff
appearing in
co.11 who are
on deputation
to other
colleges/
Dept. and
deputed to
Higher
Studies under
FIP
16
Remarks
Distribution of workload
Surplus Workload per week
Total
Practical
Theory
Total
Practical
Details of
Present
weekly
workload in
workload to be
the college
discharged as
per week
per University
Theory
No.
Student StrengthCombination wise
Sl.
Subject
Combination
Name of College..................................
17
PROFORMA-2
[see rule 11 (1)(b)]
Department of Collegiate Education Vacancies
The Commissioner of Collegiate Education hereby notify the vacancies available for transfer and counseling
under the rule-11 (i) (b) of the Karnataka Civil Services (Regulation of Transfers of Staff of Department of collegiate
Education) Act, 2012.
Sl. No.
Name of the College
Name of the post Vacant
Vacancy arised due to
Commissioner for Collegiate Education
gd wP
1165
PROFORMA-3
[see rule 11 (2)]
Department of Collegiate Education
General Transfer Application for 20____ & 20 ____
Name of the Applicant
Designation (Subject to be mentioned in case of teaching

staff)
Date From which working in the present College /Office
Date of Birth
Date from which working in the present place (irrespective

of cadre)
Details of services rendered previously till date
Places requested for transfer
Previously served
place
From
To
1.
2.
3.
Reasons for transfer
(A) Serious Ailments Self Spouse/Children

(B) Physically Challenged
(C) Widow
(D) Couple cases-Both Govt. Employees
(E) General transfer cases
1166
A.
gd wP
Serious Ailments(i)
Name
Nature of ailments
Suffering since...............................years
Certificate by Medical Board

I,
certify
that
Sri/Smt.......................................................
aged
about...........
is
suffering
from.................................. disease as per serious ailment (i) defined in Karnataka Civil Services (Regulation of
Transfers of Staff of Department of Collegiate Education) Rules, 2013.
Medial Records enclosed

1.
2.
3.
It is also certified that the treatment is not available in the present place of working of the Government employee.
The nearest place to the present work station where the treatment available is mentioned below:
1.
2.
Dist.Medical Board
(Signatures with Seal)
Serious Ailments (ii)
Name:
Wife/Son/daughter:
Nature of ailment:
Certificate by Medical Board
We, certify that Sri/Smt..................................... aged about Wife/Son/Daughter of Sri/Smt...................... is
suffering from................................ disease as per serious ailment (ii) as defined in Karnataka Civil Services (Regulation
of Transfers of Staff of Department of Collegiate Education) Rules, 2013.
Medical Records enclosed
1.
2.
3.
It is also certified that the treatment is not available in the present place of working of the Government employee.
The nearest place to the present work station where the treatment available is mentioned below:
1.
2.
Dist. Medical Board
(Signatures with Seal)
gd wP

B.
1167
Physically Challenged:
Affix here recent photograph
showing the disability duly
attested by Medical
Superintendent/CMO/
Head of the Hospital (with
seal)
Certificate No:
Date:
This is to certify that Mr./Ms_______________________________________________

Son/daughter of Mr./Ms.___________________________________________ Age_____________
Male/female,
Registration
No.________________________________
is
a
case
of
________________________________________________________. He/She is physically disabled/visual disabled/speech and
hearing disabled/having mental retardation/leprosy cured and has %(_________________________percent) permanent
(physical
impairment/visual
impairment/speech
and
hearing
impairment
etc.)
in
relation
to
his/her________________________________________________
Note:
This condition is progressive/not progressive/likely to improve/not likely to improve*.
1.
Re-assessment is not recommended/ is recommended after a period of__________ months/years*.
(*Strike out whichever is not applicable)
Signature of Dr.
Signature of Dr.
Signature of Dr.
Name of Dr.
Name of Dr.
Name of Dr.
Specialization
Seal with Degree
(Member, Medical Board)
Specialization
Specialization
Seal with Degree
Seal with Degree
Signature/Thumb impression of Patient
Countersigned by the
Medical Superintendent/CMO/Head of Hospital (with se
C.
Widow:
I..........................................State that my husband is deceased and I have not remarried till date and I have
enclosed the certificate by the competent authority to support the above.

Enclosure: Tahsildar's Certificate.
Signature
1168
D.
gd wP
Spouse cases:
1.
Name of the spouse ............................................................
2.
Place of working .....................................& working as .......................

Since................................
3.
Employee Code................../KGID No ............../Metal No ....................

Certificate by Reporting Authority
I certify that, Sri/Smt ..........................................Wife/husband of Sri/Smt...............................is working as

.......................in the place................... since....................... years in this Office/Department.
Signature of the Applicant
I, Certify that the above given particulars are true and correct as per the Service Register and Records of the
applicant, verified by me.
Date
Signature of the Principal with Seal
Note:
1.
Staff seeking transfer under special cases should enclose (a) certificate of Serious Ailment 1 or 2 (b) Certificate for
Physically Challenged
(c) Certificate for widow (d) Certificate for Spouse cases.
2.
Application received through proper channel will only be considered.
PROFORMA - 4
Provisional priority list
The Commissioner of Collegiate Education vide Rule 11 (i) (e) published the provisional merit list prepared vide
Rule 11 (iii) and any objection with regarding the list may be sent to the following address on or before .................. . Any
objection received after the .......................... . Will be rejected.
Sl.
Name of the College
No.
Name of the post

vacant
Vacancy arised due to
Category
gd wP
1169
PROFORMA - 5
Final merit list for Counseling
The Commissioner of Collegiate Education vide rule 11 (i) (g) publishes the final merit list prepared vide rule 11
(iii) and the applicants below are issued notices vide Rule 11 (vi) by Registered Post with Acknowledgement Due.
Sl.
Place of working
(College/office)
Subject/Cadre
No.
PROFORMA - 6
[see rule 11 (4)]
Counseling Notice
Yout are hereby intimated that your merit is .................... . in the final merit list published vide rule 11 and you
are informed to attend the counseling on ................... . Day of ......................month .......... . year at ................ . Office
(address) at .............. .am/pm.
Sl.
No.
Subject/Cadre
Place of working
(College/office)
1170
gd wP
PROFORMA - 6(a)
[see rule 11 (5)]
Counseling Notice
Yout are hereby intimated that your merit is .................... . in the final merit list published vide rule 11 and you
are informed to attend the counseling on ................... . Day of ......................month .......... . year at ................ . Office
(address) at .............. .am/pm.
Sl.
Place of working
(College/office)
Subject/Cadre
No.
PROFORMA-7
[see Rule 7 (iii)]
Department of Collegiate Education
Name of the College:
Proforma showing the details of lecturers who are assigned project
Sl
No
Name with
designation
Subject
Date of
Birth
Date from
which
working
Details of
project
(minor/
major)
awarded
and
duration
Whether
awarded by
UGC/
State Govt./
Statutory
Body
Amount
allotted
through
UGC/
State Govt./
Statutory
Body
Remarks
Signature of the Principal
gd wP
1171
gd wP
IV-A
AUg, g, iZ 1, 2014 (st 10, P 1935)
A. 188
Part IV-A
Bangalore, Saturday, March 1, 2014 (Phalguna 10, Shaka Varsha 1935)
No. 188
sU
PlP zs jw
aAi
C
Z
AS: P/D-1/.P..U./103/2014, AU
g, AP: 01.03.2014
Ai:
PlP dP GzU(zgz-PlP z
P PwAi w) Dz,
2013grAi PlP zs jw
aAiz
zs AzU

zgz-PlP
z
z
j
UV .8g zU
Ugw Pjv
GR:
CZ AS: DE/06/.J.JP/2012, AP: 06-11-2013
sgwAi Azsz CZz 371(e)Ai wzr

Ai jv, PlP gdz zgz-PlP z
P jz
zg, UU, gAiZg, P, AiizVj v j fU

C v D z
z djU Pj
Ai g Pw v ArU
wU
MzV GzVgvz
.
CzgA
v, wg GzU

CP vg AAzs PlPz Wv

v
gdg Dzz gU
G Tv CZA
i grVgvz
. zj
C
ZA
i PlP dP GzU(zgz-PlP
z
P PwAi w) Dz, 2013g PArP 13gAi gd lz Pb jU
UgwVz, zj
Pb jU
zgz-PlP z
z CsyUUV Pj Ai g Pw v ArU

.8g zU

Pj PVgvz
U D AAzs P
PU P
Pw P gP CPg qVgvz
.
wg Dzz jv, zgz-PlP z
z Cs yUU PlP Pj Ai g Pw
v
ArU

.8g
wAi
Pj
Ai
ze
QjAi
tAi
zAi
Avz
g
U

jUt

PVgvz
.
zs jw
aAiz Az z .8g zU
F aAiz Pw AiiU jv

U AzsgV Pj, PjVg zU
Ai Az (Local Cadre) JAz Ugw PVgvz
U Ez zU

iv Az (Parent Cadre) JAz Ugw PVgvz
.
G Tv CZA
i jv, g Pw v ArU

A
id qAi Cs yU zj
C
ZA
i
P. A.(6)g ag Azs
U
U Mngvg.
zgz-PlP z
P jz Cs yU Ai Azz

q PVgvz
.
(Local Cadre)
AzgA
i v DAiAi
Cz DAi rg CsyU Ai Azz

A
i J ze
Ai QjAi t zAi Ar
qA
ig
U
Cz Azz
AzgA
iPVgvz U CAv Pgg
ev, Ar v zsguPg()
Cz Azz
AzjAivPz. F AAzs CPj/Pgg
U q DAiAi AqA
iUz DAiAiiVgvz
.
wg CAU
Ai PlP zs jw aAiz Ai zU

AzU

g
zgz-PlP
Ai
Ai
CaAigAv F P CaVz.
QU
U
s g
.8g
zU

PP A
qAv
1172
gd wP
Ca
P.
A.
v t
(g.U)
Adgz
Az
(. v ..
Ai Avgz

jgu
v
iv Az
g
Pw
Ar
(Local Cadre)
Ar
(parent cadre)
Ai Azz
-P
z
z
j
UV
Ugwz .8 g
zU Ai Az
.
.
Ml
100 g Ar
U
J Az
1
C PAiz
28100-50100
7
2
ZZ AzPg

28100-50100
100 g Ar
1
U
Az
3
SPjU
22800-43200
11
100 g Ar
11
C RPjU
22800-43200
16
100 g Ar
16
U
Az
5
jAi AiPg
20000-36300
10
100 g Ar
10
g
Ugg
20000-36300
Ar/.
-
AiPg/
16000-29600
17
Pggg
W
Ugg
16000-29600
13
QjAi AiPg
11600-21000
23
g
Z
Ugg
11600-21000
12
jAi ZPg
14550-26700
ZPg
11600-21000
27
100 g Ar
7
12
11
75 Ar/ 25
.
9
11
50 Ar/ 50
.
12
10
100 g Ar
13
75 Ar/ 25
.
13
100 g ..
-
27
gd wP
P.
A.

Adgz
Az
(. v ..
Ai Avgz

jgu
v
iv Az
v t
(g.U)
Ar
1173
g
Pw
dzg
11000-19000
22
100 g Ar
22
14
jAi qV
11600-21000
qV
10400-16400
100 g Ar
zAiv/g Pi
A
dg/qP nAU
Dg lg/PUgg/
Pjn Uq
9600-14550
60
Ml
100 g ..
-
16
1
15
(Local Cadre)
Ar
(parent cadre)
13
Ai Azz
-P
z
z
j
UV
Ugwz .8 g
zU Ai Az
100 g .
-
60
CaVg F aAiz zs AzU

zz-PlP z z
j
UV ArAi
U g PwAi .8g zU

j
UgwVz.
zj
zU
U AAzAv aAiz U
-J zAi QjAi tAi vz zU

v Azz zU

PAiwg CPj/Pgg
U Q v P z
zg, UU, gAiZg,
P, AiizVj v j fA
igA
z D fU

Av Hg Wu iqVg CPj/Pgg
U
zgz-PlP z
Ai Ai QU
U s g .8g zU

UgwVg zU
U Ar
qA
i U zj
Ai (Local Cadre) Azz
AzjAi Ea CPj/Pgg
U v EZAi Tv
P 10 U
UV Dqv S-1P qvP z .
MAz F AAzs PjU DAiU
U
r
g zU
U jz DAiU

ZAig ev
nAi g
g evA
i Dzsgz U
r
g zU
ASU CUtV jUt

Uz.
i swAig Dzg,
P.. s
C PAiz
PlP zs jw
aAi
gd wP
sU
IV-A
Part IV-A
AUg, g, iZ 3, 2014 (st 12, P 1935)
A. 189
Bangalore, Monday, March 3, 2014 (Phalguna 12, Shaka Varsha 1935)
No. 189
FOREST, ECOLOGY AND ENVIRONMENT SECRETARIAT

NOTIFICATION
No. FEE 172 FWL 2013, Bangalore, dated: 01-03-2014
In exercise of the powers conferred by sub-section (1) of the section 6 of the Wildlife (Protection) Amendment Act,
2002 the State Government hereby constitutes the State Board for Wildlife consisting of the following members, namely;
a.
Honble Chief Minister
..
Chair-person
b.
Honble Minister for Forest, Ecology and Environment
..
Vice Chair-person
1174
The Heads of the following Non- Government Organizations:
gd wP
..
Members
and
..
Members
e.
Additional Chief Secretary/ Principal Secretary to Government of

Karnataka, Forest, Ecology and Environment Department, Bangalore
..
Member
f.
Principal Chief Conservator of Forests (Head of Forest Force) Karnataka,

Bangalore.
..
Member
g.
Principal Secretary/ Secretary to the Government of Karnataka, Social

Welfare Department, Bangalore.
..
Member
h.
Managing Director, Karnataka State Tourism Development Corporation

Ltd, Bangalore
..
Member
i.
Inspector General of Police, Forest Cell, Bangalore.
..
Member
j.
A representative of the Armed Forces not below the rank of Brigadier as

nominated by the Central Government.
..
Member
c.
1. Shri G. Malleshappa,
President, Swamy Vivekananda Seva
Trust (R), Chamarajanagar
Dist-571 441.
2. Shri Neeraj Nirmal,
General Secretary, Nisarga Aapeksha
Society, Swathi, Main Road, Ullal,
South Kanara, Karnataka.
3. Dr M.D. Madhusudhan,
Nature Conservation Foundation,
Mysore.
d.
The
following
eminent
Environmentalists:
Conservationists,
Ecologists
1. Shri Ajay A. Desai,

B.C.84 Camp, Belgaum.
2. Shri Sanjay Gubbi,
Tumkur.
3. Shri M.K. Bhaskar Rao,
MF 2/9, BDA Flat, BTM Layout,
2nd Stage, Bangalore-560076.
4. Shri Sarath Champathi,
No. 331, Road 5B, EPIP Zone,
Whitefield, Bangalore-560066.
5. Dr Surya N.R. Adoor,
MA.32, KHB Area, Post Bajal,
Ekkur, Mangalore-575007.
6. Shri P.M.Subru,
S/o of Late Mara, Jungle Hadi,
Thithimathi Post, Virajpet Taluk,
Kodagu.
7. Shri Rana George,
M/S Kelachandra Group of Companies,
No. 16, St.Marks Road, Bangalore.
8. Shri Joseph Hoover,
No.8, Gattigere Layout,
Rajarajeswari Nagar, Bangalore-98.
9. Dr Madegowda.C,
Bangale Podu, BR Hills, Yelandur
Taluk, Chamarajanagar-571441.
10. Dr N.C.Shivaprakash,
Professor, Department of Paediatrics,
Adichunchangiri Institute of Medical
Science, No. 2822, 8th Cross, 6th Main
Road, V.V Mohalla, Mysore-570002.
gd wP
k.
Director, Animal Husbandry and Veterinary Services, Bangalore.
l.
1175
..
Member
Director, Department of Fisheries, Bangalore.
..
Member
m.
An Officer as nominated by the Director, Wildlife Preservation, New Delhi.
..
Member
n.
A representative of the Director, Wildlife Institute of India, Deharadun.
..
Member
o.
A representative of the Director, Zoological Survey of India, Kolkata.
..
Member
p.
A representative of the Director, Botanical Survey of India, Kolkata.
..
Member
q.
The Principal Chief Conservator of Forests (Wildlife) and Chief Wildlife

Warden, Karnataka, Bangalore
..
Member-Secretary
The term of office of the members of the State Board for Wildlife shall be for a period of three years from the date
of publication of this Notification in the Official Gazette.
By order and in the name of the Governor of Karnataka,
S.P. PATIL
Forest, Ecology and Environment Department
gd wP
sU
III
AUg, g, iZ 3, 2014 (st 12, P 1935)
A. 192
No. 192
Part III
td v PUjP aAi
1966g PlP PUjP z
PAiAi 4g gU C
Z
AS: L 70 JP 2012, AU
g, AP: 01.03.2014
PlP PUjP z
PAi 1966 (PlP PAi 18:1966) g P0 28 g G PA 1gr gP gz
CZ AS: L 31 JP 2011 AP: 15.02.2011gAz PlP gd vz
l AS: 1jAz 57g gV
sU 3g
AP: 15.02.2011gAz P lUAq F PV
CaAi Ptg dU U CU P v

CAPt 4jAz
7gg
U
jz jwAiAU PlP PUjP z
PAi 1966 g PA 4 gAi vVg CPgz
gU PUjP zAz PqVz JAz PmP gP g F P Wvz
.
Ca
vP : Aqg
U : sdAUU
g

ZPA
P

AS
Ag
Pq
t
117
0-05
130
0-05
133
133
0-07
134
Ml
0-17
U : PU
g

P

AS
f: j
Gvg

zQt
118
116
130 F Q Gz
s

128
130 F Q Gz
s

130
128
133 F Q Gz
s

F Q Gz s
F Q Gz s

vP : Aqg
f: j
ZPA
Ag
Pq
t
80
0-08
88
0-01
89
64
87
88 F Q Gz
s

290/3
0-06
290/4
75
290/3 F Q
Gz s

97
77
79
82
Gvg

zQt
81
80 F Q Gz
s

77
1176
gd wP
ZPA
P

AS
Ag
Pq
t
Gvg

zQt
290/4
0-05
290/5
290/3
290/2
290/4 Gz
s

304/1
0-05
303
305
304/1 F Q
Gz s

304/1 F Q
Gz s

341
0-13
352
303
341 F Q Gz
s

341 F Q Gz
s

342
0-58
352
341
342 F Q Gz
s

342 F Q Gz
s

342
0-58
352
341
342 F Q Gz
s

342 F Q Gz
s

343
0-31
348
338
, 346
344
10
344/2
0-30
346
348
343
345
11
346
0-17
348
345
Ml
1.74
346 F Q Gz 346 F Q Gz
s

s

U : zvg
P

AS
Ag
vP : Aqg
Pq
t
f: j
ZPA
Gvg

zQt
15
0-37
16
Uq
15 Q Gz
d
442
16/J
16/
0-33
16
16
16 Q Gz
d
16
18/J
0-15
18/1
15
18 F Q Gz
s

19
18/
0-13
18/2
18/J
18/1 Gz
d
19
21/J/
0-98
23,33
20
21 F Q Gz
s

21 F Q Gz
s

22/J/
0-66
25
20
21
22/E Gz
s

23
0-45
33
21
33 F Q Gz
s

23 F Q Gz
s

33
0-37
34,58
21
33 F Q
Gz s

33 F Q
Gz s

44
0-04
45
42
44 F Q
Gz s

44 Q
Gz s

10
49/J,,,r
0-13
182
48
49C F QGz
s

49C F QGz
s

11
181/1J, 11, 2, 1/3,

181/2,
181/2/, 181/2
181/2r, 181
2-02
181/1 F Q
Gz s

182
183
181/1 F Q
Gz s

12
183
0-06
181
182
183 F QGz
s

183 F QGz
s

gd wP
1177
ZPA
P

AS
Ag
Pq
t
13
192
0-31
226
191
192 Gz s

193
192 Q Gz
s

14
233/1
233/2
0-10
233/2
225
225
233/1 F
QGz s

15
324
0-10
333
339
226
224, 225 F
QGz s

225 F QGz
s

16
325
0-02
333
339
226
224, 225 F
QGz s

225 F QGz
s

Ml
6-22
U : Ug

Gvg

vP : Aqg
P

AS
Ag
Pq t
119
zQt
f: j
ZPA
Gvg

zQt
2-27
1.20
59
59
118
120
9-81
133
119, 118
56
117, 121
121
4-62
133
117
120
122, 131
131
3-10
132
121 122
133
130
132
5-27
135
131
133
130
133
4-56
134
120 121
58 134
131 132 135
135
4-84
136
132
133, 134 137
129 130
136
10-31
139
135
137 138
129
139
1-96
140
136
139 F Q Gz
s

129
140
10
140
0-91
zvg Ur
139
140 F Q Gz
s

126
Ml
47-65
U : vgtU
vP : Aqg
f: j
ZPA
Ag
Pq
t
Gvg

zQt
15/
0-85
15C
34
15J2, 15 FQ
Gz s

15 F Q
Gz s

15/
0-08
260
15
15C F Q Gz
s

15C F Q Gz
s

34/ *
0-95
15
38, 14
14, 15 F Q
Gz s

15 F Q G
s

39
0-22
41
38
36
39 F Q Gz
s

247
0-05
249
247 F Q
Gz s

248
249
247
F Q Gz
s

251/J *
0-19
251 F Q
Gz s

251J
251JF Q Gz
s

248
P

AS
1178
Ag
Pq
t
253/J *
P

AS
gd wP
ZPA
Gvg

zQt
2-56
253/J Q G
s
253/J Q
Gz s

254
251
254/J *
1-80
254/J Q G
s
254/J Q
Gz s

258
253
257
0-27
254
260
260
255
256
10
296/J1,
J2, J3,
0-11
296J3 F Q
Gz s

296J3 F Q
Gz s

296J4
296J2
11
297/J
0-26
301
297 J F Q
Gz s

296
299 300
12
299/1,2,3,
4,5
0-02
301
302
299/5 Q
Gz s

297
300
13
300
0-03
302
299
297 301
300 F Q
Gz s

14
302/J,,
,r
0-94
302
300
301 302J F Q
Gz s

302J F Q
Gz s

15
311/
0-43
311E
311D F Q
Gz s

310
313
16
313/
0-09
466
313 J F Q
Gz s

313
311
313J F Q
Gz s

17
481/1J
481/1
0-50
491
481 Q Gz
s

481 Q Gz
s

479
18
489
0-10
497
490
489 g Gz s

492
19
490/1
jAz 5
0-01
489
491
490 F Q Gz
s

492
20
491/1
jAz 8
0-46
491/3
481
491/1
491/2 F Q
Gz s

21
492/J
1-38
489
490
491
493
494
495
473
489
497
22
495/J
1-65
495 Q Gz
s
495 Q Gz
s

492
496
Ml
7-45
5-50*
U : zgf
5-50* F gP j Pv
FUU PA 28(1)g Ptz, e.JA..Ai PvP
AztP irPAq PqVz.
vP : Aqg
f: j
ZPA
P

AS
Ag
Pq
t
Gvg

zQt
1048/J1
0-02
1048
1047/1
1048 F Q Gz
s

1048 F Q
Gz s

1049/J2
0-01
1049/
1049/J1
1049/J2 F Q
Gz s

1049/J2 F Q
Gz s

Ml
0-03
gd wP
1179
Wg
C.A.
Uz g

JPg
s dAUU
g

0-17
P
U
g

1.74
zv g
6.22
Ug

47-65
vgtU
zg
f
7-45
5-50
0-03
63.26
Ml
5-50
PlP gdg Dzg v Cg j

J.. gP
Pgz C PAiz (P.C)
td v PUjP ES
gd wP
sU
IV-A
Part IV-A
AUg, g, iZ 3, 2014 (st 12, P 1935)
A. 194
No. 194
REVENUE SECRETARIAT
NOTIFICATION
No. RD 376 LGP 2013, Bangalore, dated: 03-03-2014
The draft of the following rules further to amend the Karnataka Land Revenue Rules, 1966 was published as
required by sub-section (1) of section 197 of the Karnataka Land Revenue Act, 1964 (Karnataka Act 12 of 1964) in
Notification No. RD 376 LGP 2013, dated: 24-01-2014, published in Part IV-A of the Karnataka Gazette dated: 30-012014 inviting objections or suggestions from all the persons likely to be affected thereby within thirty days from the date of
its publication in the Official Gazette.
Whereas the said Gazette was made available to the Public on 30-01-2014.
And whereas objections and suggestions received have been examined by the State Government.
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 197 of the Karnataka Land
Revenue Act, 1964 (Karnataka Act 12 of 1964) the Government of Karnataka hereby makes the following rules to amend
the Karnataka Land Revenue Rules, 1966, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Land Revenue (Amendment) Rules,
2014.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Insertion of new Chapter XIII-B.- After Chapter XIII-A of the Karnataka Land Revenue Rules, 1966, the
following shall be inserted, namely:"CHAPTER XIII - B
Grant of Land in case of construction of Dwelling house in occupied Government lands in areas other than
specified limits of Bruhat Bangalore Mahanagarapalike, City Corporations, City Municipal Councils, Town
Municipal Councils, Town Panchayats in the State
108-O. Prescribed Authority.- The Prescribed Authority for the purpose of this chapter, shall be the Concerned
Jurisdictional Tahsildar of the Taluk.
1180
gd wP
108-P. Power of the Prescribed Authority.- The Prescribed Authority while exercising the powers under section
94C shall have the following powers, namely:(a)
Power to obtain, report from officers and authorities in respect of land unauthorizedly occupied on which
unauthorized construction is made as it may deem necessary;
(b)
Power to measure or cause to be measured the unauthorized constructions and the land appurtenant
thereof;
(c)
Power to reject any application after scrutiny of the same, in case of failure by the applicant to comply with
any of the conditions as specified in the Act.
108-Q. Application for grant of land and procedure for verification.- Application for grant of land under
section 94C shall be made by a person in Form No.3A within three months from the date of commencement of the
Karnataka Land Revenue (Amendment) Rules, 2014, along with a fee of Rs.50/-(Rupees fifty only) in the form of cash
payable in the jurisdictional Atalji Janasnehi Kendra's accompanied by a sital plan of the land wherein the unauthorized
construction is shown, indicating the site and location of unauthorized construction. The entire process of grant of land
shall be completed within a period of two years from the date of commencement of the Karnataka Land Revenue
108-R. Manner of enquiry.- The Prescribed Authority shall issue notice in Form No.3B, to every person who has
made an application in Form No.3A, to appear before him, on such date as may be specified therein and to produce
documents if any in support of his claim. The Prescribed Authority may also issue public notice to be notified on the
notice board of the Local Authority and by beat of Tom tom fixing dates for conduct of enquiry which shall be held in the
presence of the residents of the village. On completion of the enquiry, the prescribed authority shall in all eligible cases
pass a provisional order granting the land.
108-S. Amount to be paid for grant of land.- After the provisional grant of land under rule 108-R, the grantee
shall pay the amount as specified in the Schedule within one month from the date of provisional order of grant, and shall
get the deed executed at his cost. On execution of the title deed, the Prescribed Authority shall issue an order of grant of
land.
108-T. Contravention of the other conditions specified under section 94C of the Act.- If the grantee
contravenes any of the conditions specified under section 94C of the Act, the provisions contained in rule 25 of the Land
Grant Rules, 1969 shall mutatis mutandis shall apply to the cancellation of such grants under this chapter.
3. Insertion of new form 3A and 3B.- In the said Rules, after form 3 the following shall be inserted, namely:-
FORM-3A
(see rule 108-Q)
Application of regularization of unauthorized construction.
1.
2.
Age of Applicant
3.
Father's/Husband's name
4.
Address of the Applicant
5.
Occupation
6.
Is the applicant a member of SC/ST

(Certificate to be enclosed)
7.
Gross annual income of the applicant

(Income Certificate from Tahsildar To be enclosed)
8.
9.
Particulars of all the

unauthorized construction
made by the applicant or any
member of his family
District
Village
Particulars of all the

unauthorized construction
sought to be regularized.
District
Village
Sl.
No.
Sl.
No.
Area of
Bldg
Area of
Bldg
Dimensions of the
site appurtenant
to the bldg.
No.of floors
including
ground floor
Dimensions of the
site appurtenant
to the bldg.
No.of floors
including
ground floor
(Copy of the Sale Deed of the revenue site, if any, site plan of the land, ground plan indicating the alleviations sections of
the building and specification of the work to be enclosed)
gd wP
10.
11.
1181
Date of completion of the unauthorized

construction (supporting documents to be
enclosed)
Particulars of the site/house already owned
by the applicant or any member of his family
within the Urban Area/Rural Area.
12.
Whether any other Members of the family of

the applicant has unauthorized construction
and applied for its regularization and if so,
the details thereof.
13.
Whether the photo of the applicant along with

the photo of the UAC is enclosed.
State and
District
Taluk and
Village
Sy.No.
Extent
Extent of Built
uparea
Sy.No.
Village
Taluk
Certified that the particulars furnished above are true and correct to the best of my knowledge.
Place:
Date:
Signature of the Applicant
ACKNOWLEDGEMENT
Registration NoDatedReceived an application from Shri/Smt

for regularization of Unauthorized Construction of land in Sy.No.............of Village.................................of Taluk.
Receiving Clerk in the
Office with Seal.
FORM-3B
(see rule 108-R)
Summons for Appearance for Production of Documents
From:
of
Taluk.District
To
Sri/Smt
son
of
daughter
ofresiding invillage of. Circle.

Whereas for the purpose of an enquiry into.. (here specify the subject of the enquiry) your
attendance is considered necessary to examine you as a party to give evidence as a witness/to produce document, you are
hereby summoned to appear in persons/by an authorized agent before the undersigned in his office on....................(here
specify date) at..(here specify time) for the purpose of giving evidence/to produce the
document specified in the margin or for both.
Given under my hand this day of
Signature
Designation
Seal: (to be affixed if such Officer has a seal).
Note: Strike out whichever is not applicable.
1182
gd wP
SCHEDULE
(see rule 108-S)
Rate for Regularisation
Sl.
Place
Area
No.
1.
State (Rural Area)
Covers Rural Area
Dimensions
Rate of regularization
(in feets)
Rs. per Sq.ft.
Up to 30 X 40
10 % of the guidance value.
in the State.
However,
for
SC/ST,
Physically
Handicapped, Ex-serviceman and

Poura
Karmikas
5%
of
the
guidance value.
Up to 40 X 60
20% of the guidance value.

However,
for
SC/ST,
Physically
Handicapped, Ex-serviceman and

Poura
Karmikas
10%
of
the
guidance value.
By Order and in the name of the Governor of Karnataka
UMADEVI
Revenue Department (Land Grants-1)
gd wP
sU
IV-A
Part IV-A
AUg, AUg, iZ 4, 2014 (st 13, P 1935)
A. 195
Bangalore, Tuesday, March 4, 2014 (Phalguna 13, Shaka Varsha 1935)
No. 195
MINORITY WELFARE, HAJ AND WAKF SECRETARIAT

NOTIFICATION
No. MWD 32 WES 2014, Bangalore, Dated: 04-03-2014
The Government of Karnataka by virtue of its power conferred under Section 14 (9) and 21 of the Wakf Act, 1995
(43 of 1995) which was amended by the Wakf (Amendment) Act, 2013 notifies that the person noted hereunder is
appointed as Member of Karnataka State Board of Wakfs. He shall hold the office as the Member of the Board so long as
the Member whose place he fills would have been entitled to hold office, if such vacancy had not occurred.
Sl.
No.
1.
Name of the Member

Sri. Syed Adeel Raza,
Address
Age
Category of
Nomination
Masjid-e-Askari Campus,
No. 15, Hosur Road,
46
Nominated from
Recognized Islamic
Scholar (Shia)
Sir Mirza Ismail Nagar, Richmond

Town, Bangalore-560025.
By Order and in the name of the Governor of Karnataka

ABBAS SHARIEFF
Minority Welfare, Haj and Wakf Department
gd wP
1183
gd wP
sU
III
Part III
AUg, AUg, iZ 4, 2014 (st 13, P 1935)
A. 196
No. 196
OFFICE OF THE EXCISE COMMISSIONER IN KARNATAKA, BANGALORE

NOTIFICATION
No. ECE/28/GENERAL IML/2013-14, BANGALORE, DATED: 4TH MARCH, 2014
In exercise of the powers conferred under Rule 4 of the Karnataka Excise Licences (General Conditions) Rules,
1967 the Notification No.ECI/78/IML/2009, Bangalore dated 26/08/2009 issued by this office regarding the business
hours of various licensed premises, the Excise Commissioner in Karnataka, Bangalore hereby partially modifies the hours
of business on two days i.e., restricted to Fridays and Saturdays, in respect of the following licences in the limits of
Bangalore City Police Commissionerate, on an experimental basis for three months with effect from 4th March, 2014.
Description of the licence/shop
Hours of business
1.
CL-4 (Licence to Clubs)
9.00 am to 1.00 am
2.
CL-6 (A) Star Hotel Licences
9.00 am to 1.00 am
3.
CL-7 (Hotel and Boarding House Licences)
9.00 am to 1.00 am
4.
CL-9 Refreshment Room (Bar) Licence
10.00 am to 1.00 am
The business hours of days other than Friday and Saturday remain unchanged.
Excise Commissioner
gd wP
sU
IV-A
Part IV-A
AUg, AUg, iZ 4, 2014 (st 13, P 1935)
A. 197
No. 197
Cgt, jg v f aAi
C
Z
AS: Cf 242 E 2013, AU
g, AP: 03-03-2014
d i (gu v AiAvt) PAi 1974g PA 4(2)(r) CrAi zv
Vg CPg
Z
Pgz CZ AS: Cf 137 E 2010 AP: 11.11.2010g z iqVz CPgvg z
gU
PAii VgzjAz zj
Aig eUz
F PU
agg

PlP gd i AiAvt
AqAi
CPgvg z
gV g
z PU
F Pq ejU gAv z iqVz.
zj
z
gUU AAzAv gv
U Azs
U

v
PV grUz.
1. q: dAiP D,
rP jAmAqAm, A.2, 5 P, 4 ,
A JPm

, PAg, AU
g.
2. e.f. PjAi
#40, P, 4 J Cqg

,
z Av, DAzU
g
,
Dg,n. Ug
CAZ, AU
g-32.
3. Pig PAqf,
A. 3036, P, JA.. P, ztUg.
PlP gdg Dzg v Cg j

f.Z. CAi
Pgz C PAiz
(jg v f)
Cgt, jg v f ES
1184
gd wP
gd wP
sU
IV-A
Part IV-A
AUg, AUg, iZ 4, 2014 (st 13, P 1935)
A. 198
No. 198
Uu v AZAiv ge aAi
C
Z
AS: UC 36 f 2014, AU
g, AP: 03-03-2014
PlP AZAiv ge CAi 1993g P g
t
296(J) Ezg
z
v

z CPg
Z PlP
gd PlP AZAiv ge CAizr PjU zgU
jj WV U f AZAiw,
vP AZAiw v U AZAiwU gd Pgz CPjU
AZAiw NAq UV F PP A
qAv
A Dzz
g
U
Vz.
P. A
AZAiv ge AU

NAqgV PvVg CPjU
1.
f AZAiwU
z P DAiPg
U - PAzAi ES.
2.
vP AZAiwU
fP jU - PAzAi ES.
3.
U AZAiwU
G sUPjU - PAzAi ES.
PUAq NAq, Cg, CjU AAzs

l
CPg AiV AZAiv ge AU
Aii
Zv z
g, CPjU v AU gz Pjz PAzPgvU

v zgU
u irz
vgAi, wi
q P
P gVgvP z .
AZAiv NAqg CPjU v P AiU
F PU
qVz.
296() AZAiw NAqg CPgU
v P AiU:
1.
AZAiw NAqg, AZAiwU v AZAiwUAz vB AiAw

q Cx Ai
q
g AZAiwU, AZAiw AU
, Zv z g, CPjU v Pgj
Az Aiiz Dz
Cx vUz
PAq P
z U vS iq CPgU

AgvP z .
2.
AZAiw NAqg, Pg CjU irz G Rz Cx vVAi gA

z P
z U
Zv z
g, CAx AZAiwU Cx AU
Cx PAiu AU
CPj Cx Pgg

gz, DzU

MUAqAv J AiU PgP g
Ai
v
P z .
gu
1: F P g
t
z GzPV, AZAiv AU
JAzg
, CU PAiiZguA
i g, P n PAi
u Aivv
A
i Cswg AZAiw AU
, Ut g v wAiU , dAi
wU, Pg Pz
gg wUA
x Aiv P jU v AWU

MU
v
.
gu
2: AZAiwAz U

qA
i AU
JAzg
, APU v tP AU
, Pgvg AWU

v Cx iz U
z djU P U
MzVzPV f AZAiw Cx vP AZAiw
Cx U AZAiwAz AUq
V U

qz PAq Evg AU

MU
v.
296() zgU v vSU
U AAz GAzsU

:1.
F CAiz GAzsU

U Ml, Aii QAi, AZAiw NAq U, F PV
Aiiz Aiz
AAzsz

, f AZAiw, vP AZAiw Cx U AZAiwAi Zv z
g, CPjAi Cx
Pgg
gz, P Cx PAz Pgv Cx DzU

MU
Aq zgU
qz, JAzg. i.
CAiz Cx CzgrAi gaz AiUr

Ai DvU z Aiiz PAiz Vz;
ii.
P , CP PAiu, P
z
z
P
U , dP
v, P
v v CAx z P
U

MUAqAv, Dv s
vUV;
iii.
zgU, F A Aiiz Cx J AiU AAzsz

AU Cx s
vAi
MUz, JAzg. (J) CfU/ vU

/ CU ;
() AZAiwUAz/ AZAiw AU
Az QAz AzAiU ;
gd wP
1185
() AZAiwU iP U
s
PgA
iz;
(r) AZAiw/AZAiw AU

s
s
U DAi;
(E) CAiz Cx CzgrAi gaz AiUr
Ai AZAiw PAiUU zv

z vP
P AiU g
jP;
(Js) AizzAx Evg P AiU .
2.
(1) G- P g
t
z CrAi iqz w
AiAz zg Cx DzA
i Cq
n xAiq
g
nPA
i Ai EgvPz v Dg AizzAx Ai v CAx jwAi EgvP z .
3.
AZAiw NAqg, CAx Zv z

, CPjU Cx Pgj
U, C P CP

rz vgAi, AizzAx jwAi vSAi q

z v P g
t
z jwU
v AiP
A
z
szzAv AzsgV g
Ai PgP P z.
296(r) vS q
v P vUz
P AZAiw NAqg CPgU:1.
F CAiz CrAi, xP ZguA

i MU
AqAv, Aiiz vSAi GzPV, AZAiw NAq g,
vSU AAzs
l iwAi MzV z d dgr zs zAiAz v CAi q Aii
QAi Aiiz CAx iwAi MzVzP Cx CAx z d dgrzP CUv rz.
2.
Aiiz CAx vSAi GzPV (x

P ZguA
i MU
AqAv), AZAiw NAq g, F A
AiUU AAzs
lAv QA
ii Av, 1908g CrAi zAi CZgu q U AiiAiz
CPg
AgvP z, JAzg. (J) Aii QAi iqz v C dgwAi MvAirz v
i tz
jQz.
() Aiiz z f zs v dg rz MvAirz;
() Cq
lU
P Pjz;
(r) Aiiz AiiAiAz Cx CPjAz Aiiz dP zRAi Cx Czg w
Ai
Pgz;
(E) Qzgg Cx z dU jPU
V PU
grz;
(Js) AizzAx Evg AiU .
3.
AZAiw NAqg Ag Aiiz g

u
Ai sgv zAq AvAi 193 P g
t
z CxAiU
P g
uA
iAz svPz.
4.
Aii QAi.(J) PlP gdz gU

Cx sgvz
sz
v Cx gPu Cx CAvgAi AAzsU

U
zsP
UAx (Aiiz zz Pgz
AV Cx Aiiz CAvgAi AAiAV sgvz

AAzsU

MUAqAv);
() gd Pgz a Alz Cx D a Alz Aiiz wAi g
u
U

gAUr
z
MUzzAx,
-
iwAi MzVzP Cx CAx

U Gvj
zP Cx Aiiz z d
dgrzP F CAiz AzV CUv rvP z Cx CP vU
vP z .
Cg
nU
gu
: - F G- P g
t
z GzPV, Aiiz iw, Gvg
Cx z f MAz sU (J) RAq Cx ()
RAqz
r
z gz
z
A
iAz R PAizAig
itPjg
it vP zVgvP z v
uAiPVgvP z.
5.
F CAiz CrAi vSAi GzPV, Aii QAi AiiAiz Az g

u
U

iw q
Cx z d dgr Dv
MvAirgzzAx Aiiz P q Cx Aiiz
z d dgr MvAirvP z .
296 (E) jU Mqz

AiU:- (1) AZAiv NAqg.i.
PlP PAiP CAi, 1984 (PlP CAi 1985g 4), GAzsU

CrAi PAiP Cx
GPAiPg
vS iqAx Aiiz Aiz, Cx
1186
gd wP
PAz CAiz Cx gd CAiwU Aiiz GAzsU

CrAi P
P g vS q
wg
Aiiz Aiz,
ii.
-vS q
v
P z.
296(Js) AZAiv NAqg g
U:1.
PAzPgvU

MUArg Aiz P
Cx DzAi vS q
z vg Ai AZAiv NAq g,
CAx P
Aiizg Cx Aii Evg QU CAiUwz , Cx Cav vAzgA
iAl irz
JAz j
PAiizg Cg Tv g
Ai P CAv CAi Cx vAzgAi CAx jwAi v
g
Ai rzzAx CA
iU jj PAz Cx j PAz sg iqz.
2.
DzA
i U vS q
z vgAi AZAiv NAq g, CAx P
Cx DzA
i tV Cx
sUB gdv DVzAiAz j
PAiizg, Cg v wi v sgU

U gP
V AAzs
l

z dU,
AU
v Evg P zqu v wi v sg U

PgP TvV
wzPV g
Ai
v
P z.
PlP gdg Dzg v Cg j
,
J.. g
d
Pgz C PAiz
Uu v A.ge ES
gd wP
sU
III
AUg, g, iZ 3, 2014 (st 12, P 1935)
A. 190
No. 190
Part III
td v PUjP aAi
1966g PlP PUjP z
PAi PA 3(1)gr C
Z
AS: L 70 JP 2012, AU
g, AP: 01.03.2014
PlP z
PAi 1966 (PlP PAi 18:1966)zg PA 3g G PA (1) gAi vVg
CPgz gU PlP gP g j f Aqg vP, zvg U z : e.J.q. .gj
U CAPt
(2)g Ptg d P v

CAPt (3)g PtgAv CAPt (4)jAz (7)g gU

jz ZP
A
(Zv:)Ai MUArg z

PUjP z
A
z
v
PAiAi Gzz
Ai Wvz
.
Ca
U : zvg
P

AS
A.
: Aqg
r
CAzd t
vP : Aqg
ZPA
(J-A)
Gvg

zQt
14
1.18
16
15
13
15
15
5.83
16
Uq
13, 14
442
16 A
4.92
17, 18
15
13, 14
441
17 Q
4.75
19, 17/2, Gz
s

16, 144
18, 17/1g s
Dz
s
, Gz s

s
Dz s
,
441
18/A
4.35
19
13, 16
35
17
18/B/1
2.67
19
13, 16
35
17
18 / B/2
1.08
19
13, 16
35
17
gd wP
P

AS
A.

r
CAzd t
1187
ZPA
(J-A)
Gvg

zQt
18 /B/3
0.26
19
13, 16
35
17
19/1 Q
4.80
19/2
17, 435
s
Dz s

435
10
19/2 Q
5.81
19/3
19/1
s
Dz s

434
11
19/3 Q
5.50
20
19/2
s
Dz s

434
12
441/ A/2
Q
0.13
441 A3
441 A1
441 A2 g s

Dz s

441 A2 g s

Dz s

13
441/ A/3
Q
0.14
441 A4
441 A2
441 A3 g s

Dz s

441 A3 g s

Dz s

14
441/ A/4
Q
0.29
441 A5
441 A3
441 A4 g s

Dz s

441 A4 g
s
Dz s

15
441/ A/5
Q
0.26
441 A6
441 A5
441 A5 g s

Dz s

441 A5 g s

Dz s

16
441 A 6
Q
0.27
17
441 A6
441 A6 g s

Dz s

441 A6 g s

Dz s

2.72
17
15
441 A1
441 B Q Gz
s

2.71
Ug
Ur
441
442 Gz s

440, 441, 443
441/B
17
441/ B2
441/C
441/ D
18
442 Q
Ml
47.67
PlP gdg Dzg v Cg j

J.. gP
Pgz C PAiz (P.C)
td v PUjP ES
1966g PlP PUjP z

PAi PA 1(3)gr C
Z
AS: L 70 JP 2012, AU
g, AP: 01.03.2014
PlP z
PAi 1966 (PlP PAi 18:1966)zg PA 1gG PA (3)gAi vVg
CPgz gU PlP gP g j f Aqg vP, zvg U z : e.J. q. .gj
UV F
PV
CaAi 2 CAPtz Ptg d P v
3 CAPtz PtgAv CAPt (4)jAz (7)g gU

jz ZP
A (Zv:)Ai MUArg z

PUjP z
Az
v
PAiAi CzsAi 7gA
i G
AzsU

F CZ APAz ZUvz
CAv F P Urz.
1188
gd wP
Ca
U : zvg
P

AS
A.
: Aqg
r
CAzd t
vP : Aqg
ZPA
Gvg

zQt
14
1.18
16
15
13
15
15
5.83
16
Uq
13, 14
442
16 A
1.69
17, 18
15
13, 14
441
16, 144
17/1g s
Dz
s
, 17/2, Gz
s

s
Dz s
,
441
(J-A)
17 Q
4.75
19, 17/2,
Gz s

18/A
4.35
19
13, 16
35
17
18/ B/1
2.67
19
13, 16
35
17
18 / B/2
1.08
19
13, 16
35
17
18 / B/3
0.26
19
13, 16
35
17
19/1 Q
4.80
19/2
17, 435
s
Dz s

435
10
19/2 Q
5.81
19/3
19/1
s
Dz s

434
11
19/3 Q
5.50
20
19/2
s
Dz s

434
12
441/ A/2
Q
0.13
441 A3
441 A1
441 A2 g s

Dz s

441 A2 g s

Dz s

13
441/ A/3
Q
0.14
441 A4
441 A2
441 A3 g s

Dz s

441 A3 g s

Dz s

14
441/ A/4
Q
0.29
441 A5
441 A3
441 A4 g s

Dz s

441 A4 g s

Dz s

15
441/ A/5
Q
0.26
441 A6
441 A5
441 A5 g s

Dz s

441 A5 g s

Dz s

16
441 A6
Q
0.27
17
441 A6
441 A6 g s

Dz s

441 A6 g s

Dz s

2.72
17
15
441 A1
441 B Q Gz
s

2.71
Ug

Ur
441
442 Gz s

440, 441, 443
441/B
17
441/ B2
441/C
441/ D
18
442 Q
Ml
44.44
PlP gdg Dzg v Cg j

J.. gP
Pgz C PAiz (P.C)
td v PUjP ES
gd wP
1189
1966g PlP PUjP z

PAi PA 28(1)gr C
Z
AS: L 70 JP 2012, AUg, AP: 01-03-2014
F A CaAi Ptg dU
PUjPU

U
V CAzg j f Aqg vP, zvg Uz
Zj
AiiV : e.J.q. .gj
UV
P Aiiq CU PlP PUjP z
AqU Cgvz
A
iAz PlP gP g Gzz.
DzjAz 1966 PlP PUjP z
PAi (PlP PAi 18:1966)g PA 28g G PA (1)gAi vVg CPgz gU PlP gP g
v
dU
r
P Gz F P Z PqVz.
v
PAiAi PA 35g GzPV CAx dU
QU
q zs
zU Dx Cg vqA
izU iqgz CAv
v
dU
DQ
Egj
U F P JZjVz. zj
d igl, j, UwU Cqi, Avgt Ai Cx Ez jwAi MAzU

Cx AiiAz Z s
CU

F CZA
i P lUAq APz Avg s DPjU, PlP PUjP z
Aq, zsgq Eg AdgwAi qA
iz irz
Pz

PAAi s PAi 1894g PA 24(7)g gU jgz
s Pq jUt
A
U CPvV r
PUzAz F P wAirVz.
zj
d MAz Pgq PA
i s CPjU, PlP PUjP z
Aq, 33/J P
PUjP z
, .. g zsgq-580004 Eg
PAiiAiz jUV EqVz.
Ca
: Aqg
U : zvg
P
A
1
2
3
Svzgg g
1. J. z vAz gP

2. J. gz
vAz gP

1. Ar Ai vAz zAi
2. UAq P Ai
Z Ai vAz zAi
vP : Aqg
ZPA
Cs

zgg g

A.
r
CAzd
t
(J-A)
Av
14
1.18
0.70
16
15
13
15
Av
15
5.83
5.36
16
Uq
13, 14
442
Av
16 A
1.69
0.69
17, 18
15
13, 14
441
16, 144
18, 17/1g
s Dz
s, 17/2
Gz s
DPg
d
vg

Gvg

zQt
1. . Adx vAz m ZAzAi (2.80)

4
2. J. UgAi vAz || Ai (2.80)
Av
17
4.75
1.80
3. PAi vAz APg

Ai (2.80)
5
P Ai, APg Ai
Av
18/ A
4.35
2.80
19, 17/2,
Gz s
19
13, 16
35
s Dz
s
441
17
1190
P
A
Svzgg g
Cs

zgg g

A.
r
CAzd
t
(J-A)
gd wP
ZPA
DPg
d
vg

Gvg

zQt
. Adx vAz AV Ai
Av
18/B/1
2.67
2.22
19
13, 16
35
17
. gW vAz PAi
Av
18/ B/2
1.08
0.90
19
13, 16
35
17
Ai
Av
18 / B/3
0.26
0.21
19
13, 16
35
17
. Adx vAz AV Ai
Av
19/1 Q
4.80
2.00
19/2
17, 435
s Dz
s
435
Av
19/2 Q
5.81
2.75
19/3
19/1
s Dz
s
434
Av
19/3 Q
5.50
2.95
20
19/2
s Dz
s
434
10
1.PwP vAz PAi (3.34)

2. Pig vAz PAi (3.34)
1.P vAz Ai (1.51)
11
2. . w vAz Ai(3.00)
3. vAi vAz Ai(3.00)
12
J. Av vAz g

Av
441/ A/2
Q
0.13
0.05
441 A3
441 A 1
441 A2 g
s Dz
s
441 A2 g
s Dz
s
13
J. Pig vAz Pig
Av
441/ A/3
Q
0.14
0.05
441 A4
441 A2
441 A3 g
s Dz
s
441 A3 g
s Dz
s
14
J. tR vAz g

Av
441/ A/4
Q
0.29
0.08
441 A5
441 A3
441 A4 g
s Dz
s
441 A4 g
s Dz
s
Av
441/ A/5
Q
441 A5
441 A5 g
s Dz
s
441 A5 g
s Dz
s
Av
441/ A/6
Q
441 A6
441 A6 g
s Dz
s
441 A6 g
sDz
s
15
16
J. CAf vAz g

J. Uu vAz g

0.26
0.27
0.08
0.08
441 A6
17
gd wP
P
A
17
18
Cs

zgg g

Svzgg g
1.
qsP Ai
2.
Giw
3.
U Ai vAz qsP Ai
4.
A. izsAi,
5.
A. giAi vAz || ZAzAi
6.
zU Ai vAz || AiAi
1.
i Ai vAz AiiAi(3.35)
2.
g zUAi (1.68)
A.
1191
ZPA
r
CAzd
t
(J-A)
DPg
d
vg

Gvg

zQt
2.72
1.80
17
15
441 A1
441 B Q
Gz s
2.71
1.91
Ug
Ur
441
442 Gz
s
441/ B
Av
Ml
441/ B/2
441 /C
441 / D
Av
442 Q
440, 441,
443
44.44
PlP gdg Dzg v Cg j

J.. gP
Pgz C PAiz (P.C)
td v PUjP ES
gd wP
sU III
AUg, zsg, s

j 26, 2014 (st 7, P 1935)
A. 165
Part III
No. 165
td v PUjP aAi
PlP PUjP z
PAi 1966 g PA 28(4) gAi C
Z
AS: L 524 JP 2013, AUg, AP: 25-02-2014
1966 g PlP PUjP z
PAi, (1966g PlP PAi AS B 18) 28(1) g P g zv
z CPgz gU AP 30.07.2012g CZ, PlP
gd v sU-3g wP l AS 1 jAz 4g P lVg CZ AS B L 295 JP. 2012 AP: 30.07.2012gr s P Ml z
z P g Pg zj
CZA
i ng dU
PUjP z

A
i GzPV r
P EZ
nz.
1192
gd wP
Aq CZA
i q ng dU
P nVg GzPV s r
P PVgz PlP PgP zmVz. F U Aq
PAi 28(3)g P g Dz grVz.
DzzjAz FU 1966g PlP PUjP z
PAi 28(4)g (1966g PlP PAi AS B 18)g gU zv
z CPgz gU PlP Pg PU
g
dU
CZA
i wg GzPV s rPUzAz F P WVz.
U BB AU
P.
A
Svzgg
g

BB q
Cs
zgg
g

vP BB gUg

srP
Pz t
L
J-U
Rg
J-U
Q
J-U
vg

DPg
(g)
BB gUg

ZPA
.A.
.A
128/4g
GP
Gvg

.A.
zQt
.A
128/5
1.
PA aPt
gAi AAUAi
gAi
128/4
0-05
0-05
0-19
z
P PA m igt
ligAi m igt
z
P
ligAi
127/5
0-02
0-02
0-09
127/5g
GP
g
127/8
128
l PA Pg gAUAi
l PA
Pg gAUAi
lg Ai m
Pg gAUAi
UAzAi m
Pg gAUAi
dAi m
Pg gAUAi P
m Pg gAUAi
Aiz m
Pg gAUAi lgA
UAi
m Pg gAUAi
127/8
0-02
0-02
0-08
127/7
127/5
Ml
0-11
0-11
PlP gdg Dzg v Cg j

J.. gP
Pgz C PAiz (P.C)
td v PUjP ES
gd wP
1193
gd wP
sU III
AUg, g, iZ 3, 2014 (st 12, P 1935)
A. 191
Part III
No. 191
td v PUjP aAi
PlP PUjP z
Z
AS: L 70 JP 2012, AUg, AP: 01-03-2014
PlP PUjP z
PAi 1966 (PlP PAi 1966) (F Az
v
PAi JAz Vz) PA 28(1) gAi vVg CPgzr
CZ AS:
L:31:J..P:2011 AP: 15.02.2011 (F Az CZ JAz Vz) gAz gr AP: 15.02.2011gAz P lz gd vz l 1jAz 57gU
(sU-3)g PlP
gP g
v
CZA
i Ptg PUjP CUg CAzg || e.J.q mq EjUV
v
CZA
i Ptg dU
r
P v
Gz
P nv.
CzgA
v
v
PAiAiAi 28g G PA (3)gAi Dz
grVz v F PU
CaAi Ptg dU
v CZA
iAi Ptn U
v
CZA
i Ptg GzPV r
P PAz PlP PgP j
PAiiVz.
DzzjAz PlP PUjP z
PAi 1966 (PlP PAi 18:1966)g PA 28g G PA (4)gAi vVg CPgz gU CZA
i Ptg
GzPV F PU
CaAi Ptg dU
r
P PAz F P PlPz Pg Wz.
Ca
: Aqg
U : sdAUU
g

P

AS
Svzgg g
Cs

zgg g

Uqz
Pl U U JAf. Cd Pz
Aqw Ui
Av
oz gtAi vAz gtAi
Av
vP : Aqg
A.
r
t
DPg
d
vg

117 Q
1.50
3.60
0.41
0.94
118/2
118/3 Q
ZPA
Gvg

zQt
117 F Q
Gz s
117 F Q
Gz s
118
116
118/3 F Q
Gz s
144
118/2
116
1194
P

AS
Svzgg g
Cs

zgg g

A.
r
t
gd wP
ZPA
DPg
d
vg

Gvg

zQt
r
P n w
Av
124A1 Q
2.97
5.64
Cgt
125
124J F Q
Gz s
Cgt
zU
qg zv U
Av
125/4 Q
0.87
5.06
124
134
125/4 F Q
Gz s
125/4 F Q
Gz s
vV

v U gP

Av
128 Q
1.54
2.81
133 134
128 F Q
Gz s
128 F Q
Gz s
130
g Aq
Av
130 Q
0.25
0.72
133
130 F Q
Gz s
128
130 F Q
Gz s
AV Pig vAz AU 5.37
Av
133 Q
0.33
0.57
134
130
128
133 F Q
Gz s
Av
134 Q
2.00
2.62
134 F Q
Gz s
133 138
134 F Q
Gz s
134 F Q
Gz s
Ml
9.87
w gtP UAq NAPg 1.47

P. w vAz Pt gP 0.53
U : QU
g

: Aqg
vP : Aqg
ZPA
P

AS
Svzgg g
Cs

zgg g

A.
r
t
DPg
d
vg

Gvg

zQt
1. Av UAq m P

g
v 084
2. P

g
g vAz P
0-39
3. PP
g
U vAz 0-49
4. PP
g
Ai vAz 0.88
5. wxZg || vAz . Av
CZg 0-36
Av
9/2 J,,,
r,E
2.49
0.62
10
9/2D
9/1
9/2 E F Q
Gz s
gd wP
P

AS
2

Svzgg g
1. AV Z UAq . Pgg AV zq
0-69
Cs

zgg g

A.
r
t
DPg
d
vg

Av
10/1 Q
1.38
3.42
Pgg Av vAz 0-73
Av
10/2 Q
0.73
Pgg zt U U 0-92
Av
11/1 Q
1. JA. z Z vAz f EiA
Av
2. JA.
vAz f EiA
ZPA
Gvg

zQt
P
s
10/2
9/2E
10/1 F Q
Gz s
10/1 F Q
Gz s
1.75
11
10/1
10/2 F Q
Gz s
10/2 F Q
Gz s
0.92
1.32
11/2
10/2
11/1 F Q
Gz s
11/1 F Q
Gz s
11/2 Q
0.78
1.08
12
10/1
11/2 F Q
Gz s
11/2 F Q
Gz s
2. AV U vAz . 0-69
3
1195
gAi UAq C W
Av
12 Q
0.59
0.84
13
11/2
12/2 F
QGz s
12/2 F Q
Gz s
P. z vAz . gAi Aqg
Av
13 Q
0.51
0.72
14
12
13/1
13/2 F Q
Gz s
P. s vAz . P. AU
Av
14/1 Q
0.65
0.93
15
13
14/1 F Q
Gz s
14/1 F Q
Gz s
Av
15 Q
0.61
0.85
16
14
Pgg zq
Z

9
0-61
CS t EiA
U
15 F Q Gz 15 F Q Gz
s
s
10
P. w vAz . Pgg Z

Av
16/2 Q
0.54
0.78
17
16
11
vAz jd Pig
Av
18 Q
0.61
1.46
20
17
18 F QGz 18 F Q Gz
s
s
12
. EiA UAq . P EiA
Av
20 Q
0.68
1.44
21
18
20 F Q Gz 20 F Q Gz
s
s

16/1
16/3
1196
P

AS
Svzgg g
gd wP
ZPA
Cs

zgg g

A.
r
t
DPg
d
vg

Gvg

zQt
13
v Sd
Av
21/1 Q
0.73
1.75
36
20
21/2 F Q
Gz s
21/2 F Q
Gz s
14
J UAq zqP ig
Av
36/1 Q
0.86
2.06
37
21
36/1 F Q
Gz s
36/1 F Q
Gz s
15
ZU j Gd Aqw Pl sdAUU
g
2.77
Av
37/1 Q
0.49
1.18
37/2
36
37/3
37/1 F Q
Gz s
Av
37/2 Q
0.49
1.18
39
37/1
37/4
37/2 F Q
Gz s
39/1 Q
0.48
1.15
39/2
37
39/5
39/1 F Q
Gz s
39/6
39/2 F Q
Gz s
16
1. vn zq ag vAz At 0.49
2. zU ge C
vn zq ag vAz vn CAt
17
Pgg , ZAz
Rg, zP, UAU
Cf U
18
Pgg zt
U ag 1.48
Av
39/2 Q
0.59
1.62
40
39/1
19
UlA vAz . VjAi
Av
40 Q
0.70
1.66
64
39
Av
75/1, 1,
1r
1.05
0.29
75/1C
76
75/1 J
75/1 F Q
Gz s
Av
75/2 Q
0.60
0.50
290
75/1D
75/4
75/2 F Q
Gz s
1. AdAq vAz m f.
20
2. zq
vAz m f.
3. Fg
vAz m f.
21
22
n g
t U P P
U
g

P i U ge
Av
76 Q
0.86
1.23
75
77
40 F Q Gz 40 F Q Gz
s 65
s

76 F QGz
76 F Q Gz
s
s
gd wP
P

AS

Svzgg g
1197
ZPA
Cs

zgg g

A.
r
t
DPg
d
vg

Gvg

zQt
76
81
77 F Q Gz
s
79
23
t sP 1.36
Av
77 Q
1.36
0.49
24
Dg.gW Az vAz Dg.U
Av
80
0.43
0.17
25
n f gAU v UAU
Av
81 Q
0.48
0.19
77
83
81 F Q Gz
s
82
26
Pgg Pq g U
Av
82/1 Q
1.12
0.93
80
83
81
82/1 F Q
Gz s
Av
86 Q
1.56
3.74
83
87
86 F Q
86 F Q Gz
Gz s
Av
87 Q
2.76
6.62
86
64
87 Q Gz
87 Q Gz
s 88
Av
88 Q
0.20
0.48
89
64
87
88 F Q Gz
s
77
79
82
81
77
80 F Q Gz
s
1. Pgg Pgr
zq Z vAz Pgg
zq sQ g
2. Pgg Pgr
At Z
vAz Pgg
zq sQ g
27
3. Pgg Pgr
j Z
vAz Pgg Pgr
sQ g
4. Pgg Pgr
vAz Pgg Pgr
sQ g
5. Pgg Pgr
Q
vAz Pgg Pgr
sQ g
28
1. g vAz || P
1.32
2. Av UAq . v 1.44
29
1. tz sP vAz . sP 0.20
2. JA CPg vAz EiA
1198
P

AS
gd wP
ZPA
Cs

zgg g

A.
r
t
DPg
d
vg

Av
287 Q
0.66
0.45
306
288
UAU UAq . CAvg Av
Av
288/2
0.72
1.52
287
288/3
32
CAvg g U Pig
Av
288/3
1.11
287
33
. Qz UAq ej U
Av
289
1.72
1.43
34
eg t vAz . sP
Av
290/1
0.96
0.81
35
Ai. Ds vAz Ai. i Cz
Av
290/2
0.90
36
z U EiA
Av
290/3
Av
Svzgg g
Gvg

zQt
287/3 F Q
287/3 F Q
Gz s
Gz s
288/1 F Q
288/2 F Q
Gz s
Gz s
289
288 g Gz
d
288 g Gz
d
288
290
289 F Q
Gz s
289 F Q
Gz s
290/2
75
290/3
290/3
0.76
289
290/1
290/4
0.14
0.12
290/4
75
302
0.28
0.07
341
303
1. P UAq PP
0.66
30
2. e UAq
3. SAg
4. SA UAq
31
37
swi UAq CPg
38
gz AU vAz . t
Av
303/1, 2 Q
1.42
1.18
302 341
304
39
g g
e
Av
304/1 Q
0.47
0.43
303
305
290/2 F Q
Gz s
290/3 F Q
97
Gz s
302 F Q
341
Gz s
303/1 F Q
303/1 F Q
Gz s
Gz s
304/1
F Q 304/1
Gz s
F Q
Gz s
gd wP
P

AS
40
41

Svzgg g
r. vAz .

1. zz
iU 0.45
2. i UAq ge 1.00
1199
ZPA
Cs

zgg g

A.
r
t
DPg
d
vg

Av
305 Q
2.00
0.76
304
306
Av
306/2 Q
1.45
305
287
Av
341 Q
3.23
352
303
Av
342 Q
2.52
1.71
352
Av
346 Q
0.63
0.24
Av
352 Q
3.01
5.10
Ml
46.47
Gvg

305
F Q
Gz s
306/3
zQt
305
F Q
Gz s
306/2 F Q
Gz s
1. gP
gr 17.59
2. C W vAz S
42
3. CPg vAz
4. Dg. Q
w n vAz P t n
341 F Q
341 F Q
Gz s
Gz s
341 352
343
348
345
5. t EiA vAz EiA

43
Dg. Q
w n vAz Pt n
342 F Q
Gz s
1.gp zqU
Az U P

44
2.Q t UAz U AiAP

3.vAgU
AiA
v g UrAi
346 F Q
346 F Q
Gz s
Gz s
v UAU
Egg w
45
Ug UrAi zgv

Ai q vAz GzAiAU q
f. CP v UAU
351 352
341
352 F Q
Gz s
341 342
1200
U : zvg
gd wP
: Aqg
P

AS
Svzgg g
Cs

r
A.
zgg g

t
vP : Aqg
ZPA
DPg
d
vg

Gvg

zQt
11
12
10
Av
17
3.65
2.43
19
441
19/2
17
1. Ai
1
P Ai vAz APg Ai
2.. Adx Ai
1.Dg. PAi vAz qP Ai

2. P vAz Ai
3. . w vAz Ai
4. v AiP vAz Ai
UA
V Uv
jd zU
Av
19/1,2,3
4.90
Av
21Q
1.07
0.77
17/1 F Q 17/1 F Q Gz
Gz s
s 17/2
18
19/1 F Q Gz
s
23,33
20
21 F QGz
21 F Q Gz
s
s
33 F QGz 23 F Q Gz
s
s

Az Ai vAz . gAf Ai
Av
23Q
0.27
0.22
33
21
w ZA UAq . giAi
Av
33Q
1.51
0.54
34,58
21
ev J q UAq CP q
Av
34 Q
0.66
0.26
58
n. JA. ve Cz vAz g Cz
Av
42Q
1.86
0.50
f. J. PA
Av
43Q
1.23
1.02
33 F Q
33 F Q
Gz s
Gz s
33
34 F Q Gz
s
33
41
43
42 F Q
Gz s
42 F Q Gz
s
42
56
43 F Q Gz 43 F Q Gz
s
s

gd wP
P

AS
Svzgg g
r
Cs

A.
zgg g

t
1201
ZPA
DPg
d
vg

Gvg

zQt
11
12
10
g vAz . Z
vgUg
5.04
Av
45 Q
2.65
10.18
46
44
10
n. JA. C j vAz T.M Dz
Av
46 Q
2.76
2.29
47
45
11
.J. J. f CAq PA. Jr,

A
Av
47 Q
2.81
4.02
48
46
12
CUg
ig vAz CUg
U
Av
48 Q
2.02
1.72
49
47
Av
49/J,,,r
0.87
1.24
182
48
Av
181/1, 2
2.33
0.11
Av
182/2J,2
1.84
0.42
13
n. JA. C Cz vAz n.JA. C

g
i
1.Aiz SA vAz z

14
2. gr (Ai.J.q)
Aiz CzA vAz CPg
181/1 F
45 F Q Gz 45 F Q Gz
s
s

46 F Q
Gz s
47 F Q Gz 47 F Q Gz
s
s

48 F QGz 48 F Q Gz
s
49C F
49C F QGz
QGz s
182
183
182/2
49
182/1
QGz s
1. n. JA. C Cz vAz n. JA. C

15
g
i
2. P tR
16
. UAU UAq AU
Av
183 Q
1.31
1.09
181
182
17
f U SA 0.31
Av
191Q
0.31
0.11
192
181
46 F Q Gz
s
181/1 F QGz
s
182/2J F
QGz s
183 F Q
183 F QGz
Gz s
191 F Q
Gz s
181,192
1202
P

AS
Svzgg g
18
19
20
21
. g z vAz zq
. gz
vAz zq

zgf vAz zgf E
i vAz zgf E
zgf vAz zgf E
zgf EP vAz E
zgf EP vAz E
r
Cs

A.
zgg g

t
d
vg

Gvg

zQt
10
11
12
226
225 F Q
Gz s
226,231,232, 233,
234
226/3
226/1 F Q
Gz s
Av
225 Q
3.95
9.42
226/1 Q
3.00
ZPA
DPg
Av
gd wP
6.62
333
226/2
192
227
Av
226 Q
1J/1
2.40
3.48
225
226/1
225
226/2 F Q
Gz s
Av
227/1 Q
0.52
0.77
227/1J F Q
Gz s
192
226
227/1J F Q
Gz s
Av
233/1,2
0.40
1.20
233/2
225
225
233/1 F Q
Gz s

225
234 F Q Gz
s
1. zgf PjA vAz ge

22
2. . gZAz vAz gv
. vAz gv

23
. Av vAz .
Av
234 Q
0.41
0.72
233
333
24
w z Wq Aqg
Av
323 Q
1.89
4.68
375
374
25
w z Wq 1.57
Av
324 Q
1.20
1.24
327
325
26
w z Wq 0.55
Av
325 Q
0.48
1.20
324
326
323 F Q 323 F Q Gz
Gz s
s

324 F Q
Gz s
324 F Q Gz
s
325 F Q
325 F Q Gz
Gz s
s
gd wP
P

AS
Svzgg g
27
28
w z Wq
f. gW Az n vAz gAUx n
Uggd n vAz gAUx n
r
Cs

A.
zgg g

t
1203
ZPA
DPg
d
vg

Gvg

zQt
10
11
12
Av
327 Q
1.16
2.74
328
324
327 F Q
Gz s
326
Av
336 Q
2.12
2.28
326
337
336 F Q
Gz s

336 F Q
Gz s
337 F Q
Gz s

29
ZAz
vAz q
Av
337 Q
1.74
0.23
336
333
337 F Q
Gz s

30
PwPAi Wq
Av
376 Q
1.52
3.64
377
322
376 F Q 376 F Q Gz
Gz s
s

Av
377 Q
1.70
4.03
378
376
377 F Q
Gz s

Av
378 Q
0.75
1.82
379
377
378 F Q 378 F Q Gz
Gz s
s

31
32
EA AP
vAz gz
EA Pig vAz gz
APz sP vAz PA 0.88
377 F Q
Gz s

379 F Q Gz
s 382
33
Pgg vn Z
vAz Pgg v 1.32
Av
379 Q
1.28
1.76
380
378
379 F Q
Gz s
34
i vAz .C
Av
381 Q
0.47
0.70
Q
U
g
Ur
380
374
381 F Q Gz
s
Av
444/J, J,
1, 2, ,
r
3.10
0.27
441/J2
15
16
441
1. Aig Av vAz g

35
2. Aig t vAz g

1.92
3. Aig Pig vAz Pig
4. Aig tS vAz g

1204
P

AS
Svzgg g
r
Cs

A.
zgg g

t
gd wP
ZPA
DPg
d
vg

Gvg

zQt
10
11
12
Av
442
3.50
0.15
442/1 F Q
Gz s

449
442/2
442/1 F Q
Gz s

Ml
63.64
5. Ai. CAf vAz g

6. Ai. Uu vAz g

1.sg zUAi
36
2. sg Ai vAz i Ai Ai
3. sg zUAi
U : zgf
: vgtU
P

AS
Svzgg g
Cs

r
A.
zgg g

t
vP : Aqg
ZPA
DPg
g-
d
vg

Gvg

zQt
10
11
12
1047 /1
1047 J/2J,
1046
1044
1047 J/2 U
J/3 F Q
Gz d
vg Dz vAz JZ. g Dz
Av
1047/J/1
Q
1.63
0.73
vg Dz vAz JZ. g Dz
Av
1047 J3
Q
0.08
0.04
1047 J/2
1046
1047 J/2
1047 J/3 FQ
Gz d
vg Dz vAz JZ. g Dz
Av
1047 1
Q
1.20
0.54
1048
1047 J/1
1044
1047 /1
F Q Gz
d
vg Dz vAz JZ. g Dz
Av
1048 J1
Q
0.48
0.22
1048 1
1047
1048 J2 F Q
Gz d
vg Dz vAz JZ. g
Dz
Av
1048
/1 Q
1.62
0.73
1048
C1
1048 J1
1049 /1 FQ 1048 /1 FQ
Gz d Gz d
gd wP
P

AS
Svzgg g
Cs

r
A.
zgg g

t
1205
ZPA
DPg
g-
d
vg

Gvg

zQt
10
11
12
1048 /1
1048C F Q
Gz d
1048C F Q
Gz d
1048/
Q
0.80
0.36
1049
vg Dz vAz JZ. g Dz
Av
vg Dz vAz JZ. g Dz
Av
1049 J2
Q
0.65
0.29
1049
1049 J/1
vg Dz vAz JZ. g Dz
Av
1049 Q
2.18
0.98
Ur
1049 J/2
1049 F Q
Gz d
1049 F Q
Gz d
Av
1050
J Q
1.58
1045
1050
1043
1050 J1 Q
Gz d
Ml
10.22
. P9. zAz
vAz Fgt
U : vgtU
P

AS
1
: vgtU
Svzgg g
Cs

zgg
g

A.
r
t
1049J/2 F Q 1049J/2 F Q
Gz d Gz d
vP : Aqg
ZPA
DPg
d
vg

Gvg

zQt
10
11
12
15 J/2 F Q
Gz s
151
1. CAUr vAz m CAUr

2. CAUr z vAz m CAUr g
Av
15J2 Q
3.09
152 153
34
1. CAUr vAz m CAUr

2. CAUr z vAz m CAUr
Av
15/ Q
1.59
0.90
15C
34
15J2 15 F Q 15 F Q
Gz s
Gz s
Av
15/ Q
0.95
0.38
260
15
15C F Q Gz 15C F Q
s
Gz s
1. J. AP
vAz J. azAz
3
2. J. g
d vAz J.azAz
3. J. Pd vAz J. azAz
1206
P

AS
1
Svzgg g
Cs

zgg
g

A.
r
t
Av
Av
gd wP
ZPA
DPg
d
vg

Gvg

zQt
10
11
12
39 Q
0.19
0.24
41
38
36
39 F Q
Gz s
247 Q
0.50
0.25
249
247 F Q
Gz s
248
249
248 F Q
Gz s
250
1. n. . gt
vAz aP
4
zw
vAz z
2. n. . v UAq n.. Pig
n.. Aige vAz n.. gt
7
8
10
Pgg Aw vAz
Pgg w vAz Pq

1. w vAz
2. P. AU
UA
q m P z
1. n. Qz UAq U g
2. .P. zs UAq wv
g
Pq gz

1. Pq w vAz
2. P. AU
UAq m Pq z
Pq DAi eP
UAq
Pq Uq
Av
2. Pq w vAz m Pq
3. Pq JPA vAz PAo
1.63
0.69
251
248 F Q
Gz s
247
Av
249/J1, J2,
J3
4.35
0.22
249J1 F Q
Gz s
249
250
249J3
Av
250 Q
1.21
0.18
250 F Q
Gz s
251
250 F Q
Gz s
248
251J
251JF Q Gz
s
248
260
260
Av
Av
1. P. AU
UAq m Pq z
11
248/ Q
249
247 F Q
Gz s
Av
251/ Q
257 Q
260/J
Q
1.92
0.73
251 F Q
Gz s
1.86
0.84
254
5.15
2.32
260 F Q
260 F Q
Gz s Gz s 15
262
263
255
256
260 F Q
Gz s
257
gd wP
P

AS
1

Svzgg g
Cs

zgg
g

A.
r
t
1207
ZPA
DPg
d
vg

Gvg

zQt
10
11
12
263
260
12
P.J. gsz

vAz AU
Av
262 Q
1.20
0.54
262 F Q
Gz s
262 F Q
Gz s
13
P.J. gsz

vAz AU
Av
263 Q
3.36
1.45
263 F Q
Gz s
263 F Q
Gz s
Av
296/J1, J2,
J3, J4
2.19
264
265
262
1. rUg Ai vAz Ai
14
2. J. APt
v wi
3. rUg z
296J3 F Q 296J3 F Q
Gz s
Gz s
296J4
296J2
297 J F Q
Gz s
296
299 300
302
299/5 Q
Gz s
297
300
4. rUg t At
1. gj Sv vAz z Sv
15
2. w AVv z Sv UAq gj
Sv
Av
297J Q
1.14
0.68
16
n.e. Av UAq m n.e.
Av
299/5
0.09
0-09
17
n.e. Av UAq n.e.
Av
300 Q
0.14
0.06
302
299
297 301
300 F Q
Gz s
18
. wP UAq Ust
Av
0.37
0.22
301 F Q
Gz s
297
296
302
302
300
301/J,,
Q
301
301
1. Pq P
vAz AP
19
2. qz vAz qz Aig 0.26

3. . Aw vAz AU 0.24
4. J. Adx vAz DA Pig 0.26
Av
302/J,,,r,E
Q
2.32
301 302J F Q 302J F Q

Gz s
Gz s
1208
P

AS
1
Svzgg g
Cs

zgg
g

A.
r
t
gd wP
ZPA
DPg
d
vg

Gvg

zQt
10
11
12
310 F Q
310 F Q
Gz s
302
311
Gz s
310
313
311D
310
313
313 J F Q
313
313J F Q
Gz s
311
Gz s
467 J F Q
467 J F Q
Gz s
Gz s
1. . Ust
2. J.. z
vAz gP

3. P. gW gr vAz APlgr

20
4. . gQ vAz Ust
5. .JZ.
Av
310 Q
5.60
3.36
Gz s
0.47
0.28
311E
6. . Q vAz . APlg
7. P.. APm g vAz P. Ust
8. P. P
vAz zqA
P

21
22
23
. JZ. Uge vAz Ai

g Az Pig l vAz J. l .J.
g Ds Dg.e. zs
ge AU
g Az Pig l vAz J. l .J.
g Ds Dg.e. zs
ge AU
Av
311/r/1 Q
Av
311/E/1 Q
1.99
0.60
298
Av
313/J Q
0.86
0.39
466
311D F Q
24
g Az Pig J. l m
Av
467/J Q
2.38
1.07
467
466
25
g Az Pig J. l m
Av
467/ Q
2.37
1.07
468
467 J
473
467 F Q
Gz s
gd wP
P

AS
1

Svzgg g
Cs

zgg
g

A.
r
t
Av
1209
ZPA
DPg
d
vg

Gvg

zQt
10
11
12
469
3.88
1-75
468
473
Av
489 Q
0.90
0.27
Av
490/5 Q
1.55
0.45
1. ej zs

2. ej Pj
26
3. ej zq w
4. ej t w
469 F Q
Gz s
470
471
5. w gtP UAq . gz
Pgg z 1/3
27
Pgg AP
1/3
Pgg UAU 1/3
497
490
489 F Q Gz
s
492
489
491
490 F Q Gz
s
492
vAz Z
28
P. gz
vAz Vq
1.94
1. P.J. vAz g Fgt
2. P.J.J. vAz g AU
3. n.. gz
gd vAz n.. giAd
0.51
29
4. n. U ew UAq AqgAUAi 0.55

5. AiA. vAz Ji. APt
6. w A
v izs UAq . r. P.
GAz
x
7. g
d vAz jAi
. t gr vAz Av gr
Av
491/1
2.54
0.02
491/3
481
491/1
491/2 F Q
Gz s
1210
P

AS
1
Svzgg g
Cs

zgg
g

A.
r
t
Ml
55.79
gd wP
ZPA
DPg
d
vg

Gvg

zQt
10
11
12
8. P. Aig vAz APl gr

9. . A vAz . g
d
10. . Aig vAz j
11. . dAii Pig vAz Pm
Wg
C.A.
Uz g

JPg
sdAUU
g

9-87
Q
U
g

46-47
zvg
63-64
zgf
10-22
vgtU
55-79
Ml
185-99
PlP gdg Dzg v Cg j

J.. gP
Pgz C PAiz (P.C)
td v PUjP ES
gd wP
1211
gd wP
sU III
AUg, g, iZ 3, 2014 (st 12, P 1935)
A. 193
Part III
No. 193
td v PUjP aAi
PlP PUjP z
Z
AS: L 627 JP 2013, AUg, AP: 03-03-2014
1966g PlP PUjP z
PAiAi (1966g PlP PAi AS:18) 28(1)g P g zv
z CPgz gU AP: 27.03.2008g CZ, PlP gd
v sU-3g wP l AS 1jAz 4g P lVg CZ AS: L 29 JP 2008 AP: 26.03.2008g s P Ml z
z P g Pg zj
CZA
i ng dU
PlP zv
g
t U Aivgg
Gzv AidUV r
P EZnz.
Aq CZA
i q ng dU
P nVg GzPV s r
P
PVgz PlP PgP zmVz.
PAi 28(3)g P g Dz grVz.
F U Aq
DzzjAz 1966g PlP PUjP z

PAi 28(4)g (1966g PlP PAi AS: 18)g gU zv
z CPgz gU PlP Pg PU
g
dU
CZA
i wg GzPV s rPUzAz F P WVz.
U BB Ug
BB
vP BB AUg Gvg

P.
Svzgg
Cs
zgg
f BB AUg
sPl
t
ZPA
vg

DPg
Rg
J-U
J-U
J-U
Gvg

zQt
10
11
12
13
Ug Uot
Ug Uot
0-01
0-01
GP
70
104/6
P
m oz
P
m oz
104/3
0-02
0-02
GP
102
wAi
wAi
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2014-16

Licensed to post without prepayment WPP No. 297
1212
gd wP
sPl
t
P.
Svzgg
Cs
zgg
1
3
Af PA m
Af PA m
m oz
m oz
wAi
wAi
gd m oz
gd m oz
wAi
wAi
Ml
ZPA
vg

Rg
J-U
J-U
J-U
104/4
0-02
0-02
104/5
0-02
104/6
0-02
0-0
DPg
Gvg

zQt
10
11
12
13
GP
0-02
GP
0-02
GP
U
ot
0-10
0-01
0-08
PlP gdg Dzg v Cg j

J.. gP
Pgz C PAiz (P.C)
td v PUjP ES
zP g
U P Pg
:- APPjU, PlP gdv, Pj PAz zu
Ai, AU
g-59

Part EOG (Page 1069 1212)

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Part EOG (Page 1069 1212)

Uploaded by

Copyright:

Available Formats

gd wP

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

KARNATAKA LEGISLATIVE ASSEMBLY SECRETARIAT

shall be appropriated for the

Schedule in relation to the said year.

and purposes expressed in the

PlP gdv, Ugg, iZ 13, 2014

Service & Purpose

Agriculture and Horticulture

Animal Husbandry and Fisheries

Department of Personnel and

Home and Transport

Rural Development and

Women and Child Development

PlP gdv, Ugg, iZ 13, 2014

Service & Purpose

Parliamentary Affairs and Legislation Revenue

Commerce and Industries

Health and Family Welfare

Kannada and Culture

Planning, Statistics, Science and

PlP gdv, Ugg, iZ 13, 2014

STATEMENT OF OBJECTS AND REASONS

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

2014-15 U Ai AidAi Azg

Pgz iUa v AS: M 21 JJ 2013-14, AP: 05.06.2013.

Ai P j gvg DgU gPu

PlP gdv, Ugg, iZ 13, 2014

CsP PlAz Aiiz M z

z z CAzg 01.06.2014P 3 wAUVz, CAv PlAz w

zAiiVg t U U C P vAz/v/Ct/v Eg PlAzA

2014-15 U Ai P AwUAi wAijU g.250/-P UUVz. F AidAi Aid

PlP gdv, Ugg, iZ 13, 2014

Ai AidAi MAz Av Aq AidAiiVz, AidAir z

PlP gdv, Ugg, iZ 13, 2014

2014-15 zV Azu/ PgtUAq/ qAiiz z

PlP gdv, Ugg, iZ 13, 2014

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

PlP gdv, Ugg, iZ 13, 2014

CsP PlAz Aiiz M z

zAiiVg t U U C P vAz/v/Ct/v Eg PlAzA

2014-15 U Aiiz MAz PlAz Lg Cx CzQAv aU

PlP gdv, Ugg, iZ 13, 2014

CAzd 75.65 PQ Av Z Egz U Ug

PlP gdv, Ugg, iZ 13, 2014

2014-15 zV Azu irP z

2014-15 Ai AidAi CAi AP:01.06.2014 jAz gA

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

PlP gdv, Ugg, iZ 13, 2014

mwww.mdindianetworx.com, E-: yeshasvini@mdindianetworx.com

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

s sd iqU Ai eU v UjP s U w Pjv

PlP gdv, Ugg, iZ 13, 2014

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

KARNATAKA LEGISLATIVE ASSEMBLY SECRETARIAT

PlP gdv, Ugg, iZ 13, 2014

PlP gdv, Ugg, iZ 13, 2014

Aid, ATP, e v vAve gd

PlP gdv, Ugg, iZ 13, 2014

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

KARNATAKA LEGISLATIVE ASSEMBLY SECRETARIAT

Ez sgv Utgdz Cgv

PlP gdv, Ugg, iZ 13, 2014