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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

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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

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1071

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

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

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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

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AUg, zsg, s

j 26, 2014 (st 7, P 1935)

A. 162

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

No. 162

Part I

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Part I

AUg, zsg, s

j 26, 2014 (st 7, P 1935)

A. 163

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

No. 163

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IV-A

Part IV-A

AUg, zsg, s

j 26, 2014 (st 7, P 1935)

A. 164

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

No. 164

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IV-A

Part IV-A

AUg, zsg, s

j 26, 2014 (st 7, P 1935)

A. 166

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

No. 166

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IV-A

Part IV-A

AUg, zsg, s

j 26, 2014 (st 7, P 1935)

A. 167

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

No. 167

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

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IV-A

Part IV-A

AUg, zsg, s

j 26, 2014 (st 7, P 1935)

A. 168

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

No. 168

KARNATAKA LEGISLATIVE ASSEMBLY SECRETARIAT


NOTIFICATION
No. KLA/LGA/32/LA Bill/2014, Bangalore, Dated: 26-2-2014
The following Bill was introduced in Legislative Assembly on 26-2-2014

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KARNATAKA LEGISLATIVE ASSEMBLY


FOURTEENTH LEGISLATIVE ASSEMBLY
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:-

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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.

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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.

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(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;
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 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

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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.

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(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.

STATEMENT OF OBJECTS AND REASONS


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.

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CLAUSE 3(6)(iii) -

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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
Karnataka Legislative Assembly

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.

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(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

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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:
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 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
16 or any judgement or order made by the Supreme Court, the High Court, or any other court.
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

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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

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1106

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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.
(2) 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
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.
(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

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1107

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sU

IV-A

Part IV-A

AUg, zsg, s

j 26, 2014 (st 7, P 1935)

A. 169

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

No. 169

KARNATAKA LEGISLATIVE ASSEMBLY SECRETARIAT


NOTIFICATION
No. KLA/LGA/33/LA Bill/2014, Bangalore, Dated: 26-2-2014
The following Bill was introduced in Legislative Assembly on 26-2-2014

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U

.
KARNATAKA LEGISLATIVE ASSEMBLY
FOURTEENTH LEGISLATIVE ASSEMBLY
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

PlP gdv, Ugg, iZ 13, 2014

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
or proceedings, in respect of more than one tax periods of any year.
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

STATEMENT OF OBJECTS AND REASONS


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.

FINANCIAL MEMORANDUM
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
Karnataka Legislative Assembly

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

PlP gdv, Ugg, iZ 13, 2014

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

PlP gdv, Ugg, iZ 13, 2014

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

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

No. 170

KARNATAKA LEGISLATIVE ASSEMBLY SECRETARIAT


NOTIFICATION
No. KLA/LGA/34/LA Bill/2014, Bangalore, Dated: 26-2-2014
The following Bill was introduced in Legislative Assembly on 26-2-2014

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AiU CAi, 2014 JAz PgAivPz .
PV 445484.74 P gU rP: CaAi 2
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PlP gdv, Ugg, iZ 13, 2014

1114

gd wP

JAv P v Jv g gU gz
PlP gd Aav sAz v Czg
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v GzU

zs
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gvzz

Aav sAz
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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

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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

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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

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...

902.37

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v, z v Aid
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Dg v UjP g
gd

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509.20

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509.20

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PAzAi

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30,854.71

gd wP

PlP gdv, Ugg, iZ 13, 2014

1115

Ca
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gd

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...

3,174.84

17

Pt

gd

8,705.37

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8,705.37

Aq

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...

2,110.47

gd

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2,966.45

Aq

10,617.50

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10,617.50

18

td v PUjP

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Ug
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gd

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...

50,000.00

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22

DgU v PlA Pt

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1,463.83

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1,858.68

25

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833.93

70.00

25.00

95.00

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0.01

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11.40

...

11.40

gd

3,40,378.37

601.76

3,40,980.13

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1,04,504.61

4,44,882.98

601.76

4,45,484.74

27
28
29

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PlP gdv, Ugg, iZ 13, 2014

1116

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PlP zs s

KARNATAKA LEGISLATIVE ASSEMBLY


FOURTEENTH LEGISLATIVE ASSEMBLY
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

PlP gdv, Ugg, iZ 13, 2014

1117

SCHEDULE
(See Sections 2 and 3)
(`
` in lakhs)
Sums not exceeding
Deman
d

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

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

PlP gdv, Ugg, iZ 13, 2014

1118

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
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

PlP gdv, Ugg, iZ 13, 2014

1119

STATEMENT OF OBJECTS AND REASONS


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
Minister for Finance

P. OMPRAKASHA
Secretary
Karnataka Legislative Assembly

gd wP
sU

IV-A

Part IV-A

AUg, zsg, s

j 26, 2014 (st 7, P 1935)

A. 171

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

No. 171

KARNATAKA LEGISLATIVE ASSEMBLY SECRETARIAT


NOTIFICATION
No. KLA/LGA/35/LA Bill/2014, Bangalore, Dated: 26-2-2014
The following Bill was introduced in Legislative Assembly on 26-2-2014

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KARNATAKA LEGISLATIVE ASSEMBLY


FOURTEENTH LEGISLATIVE ASSEMBLY
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

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(iii)

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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.

STATEMENT OF OBJECTS AND REASONS


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.

FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed legislative measure.

RAMALINGAREDDY
Minister for Transport

P. OMPRAKASHA
Secretary
Karnataka Legislative Assembly

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

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IV-A

Part IV-A

AUg, zsg, s

j 26, 2014 (st 7, P 1935)

A. 172

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

No. 172

KARNATAKA LEGISLATIVE ASSEMBLY SECRETARIAT


NOTIFICATION
No. KLA/LGA/36/LA Bill/2014, Bangalore, Dated: 26-2-2014
The following Bill was introduced in Legislative Assembly on 26-2-2014

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KARNATAKA LEGISLATIVE ASSEMBLY


FOURTEENTH LEGISLATIVE ASSEMBLY
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

PlP gdv, Ugg, iZ 13, 2014

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
immovable property, consideration and money
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.

If the property, which is the subject matter of


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)

Where the amount or market value of


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

(iii)

Where the amount or market value of


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.
Rupees thirty seven thousand five hundred plus
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:-

PlP gdv, Ugg, iZ 13, 2014

1130

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" (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.

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

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.
(c)

On the Market Value of such share or portion


of the constructed or developed building or
immovable 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:-

"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
(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.

STATEMENT OF OBJECTS AND REASONS


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

PlP gdv, Ugg, iZ 13, 2014

1131

FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed measure.

V. SRINIVASA PRASAD
Minister for Revenue
P. OMPRAKASHA
Secretary
Karnataka Legislative Assembly

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

PlP gdv, Ugg, iZ 13, 2014

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

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IV-A

Part IV-A

AUg, zsg, s

j 26, 2014 (st 7, P 1935)

A. 173

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

No. 173

KARNATAKA LEGISLATIVE ASSEMBLY SECRETARIAT


NOTIFICATION
No. KLA/LGA/39/LA Bill/2014, Bangalore, Dated: 26-2-2014
The following Bill was introduced in Legislative Assembly on 26-2-2014

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1134

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

Eg zvU
.
KARNATAKA LEGISLATIVE ASSEMBLY
FOURTEENTH LEGISLATIVE ASSEMBLY
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
2002) 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 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.

STATEMENT OF OBJECTS AND REASONS


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.

FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed legislative measure.

SIDDARAMAIAH
Chief Minister and
Minister for Finance
P. OMPRAKASHA
Secretary
Karnataka Legislative Assembly

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PlP gdv, Ugg, iZ 13, 2014

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

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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
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KARNATAKA LEGISLATIVE ASSEMBLY SECRETARIAT
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
Karnataka Legislative Assembly

PlP gdv, Ugg, iZ 13, 2014

1136

gd wP

gd wP
sU

IV-A

Part IV-A

AUg, P
g, s

j 28, 2014 (st 9, P 1935)

A. 175

Bangalore, Friday, February 28, 2014 (Phalguna 9, Shaka Varsha 1935)

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
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 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.
By Order and in the name of the Governor of Karnataka,
D.R. SHASHIDHAR
Under Secretary to Government
Finance Department (C.T.-1)

NOTIFICATION - III
No. FD 21 CSL 2014, Bangalore, Dated: 28-02-2014
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.
By Order and in the name of the Governor of Karnataka,
D.R. SHASHIDHAR
Under Secretary to Government
Finance Department (C.T.-1)

gd wP

PlP gdv, Ugg, iZ 13, 2014

1137

NOTIFICATION - IV
No. FD 21 CSL 2014, Bangalore, Dated: 28-02-2014
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.
By Order and in the name of the Governor of Karnataka,
D.R. SHASHIDHAR
Under Secretary to Government
Finance Department (C.T.-1)

NOTIFICATION - V
No. FD 21 CSL 2014, Bangalore, Dated: 28-02-2014
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.
By Order and in the name of the Governor of Karnataka,
D.R. SHASHIDHAR
Under Secretary to Government
Finance Department (C.T.-1)

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IV-A

Part IV-A

AUg, P
g, s

j 28, 2014 (st 9, P 1935)

A. 176

Bangalore, Friday, February 28, 2014 (Phalguna 9, Shaka Varsha 1935)

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:-

PlP gdv, Ugg, iZ 13, 2014

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

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


M.N. BANOLLI
Under Secretary to Government (In-charge)
Finance Department (Excise)

NOTIFICATION - II
No. FD 03 PES 2014, Bangalore, Dated: 28-02-2014
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.
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 (Distillery and Warehouse)
(Amendment) Rules, 2014.
(2) They shall come into force with effect from the 1st day of July 2014.

gd wP

PlP gdv, Ugg, iZ 13, 2014

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.
By Order and in the name of the Governor of Karnataka,
M.N. BANOLLI
Under Secretary to Government (In-charge)
Finance Department (Excise)

NOTIFICATION - III
No. FD 03 PES 2014, Bangalore, Dated: 28-02-2014
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.
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 (Brewery) (Amendment)
Rules, 2014.
(2) They shall come into force with effect from the 1st day of July 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.
By Order and in the name of the Governor of Karnataka,
M.N. BANOLLI
Under Secretary to Government (In-charge)
Finance Department (Excise)

NOTIFICATION - IV
No. FD 03 PES 2014, Bangalore, Dated: 28-02-2014
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.
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 (Sale of Indian and Foreign
Liquors) (Amendment) Rules, 2014.
(2) They shall come into force with effect from the 1st day of July 2014.

PlP gdv, Ugg, iZ 13, 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
By Order and in the name of the Governor of Karnataka,
M.N. BANOLLI
Under Secretary to Government (In-charge)
Finance Department (Excise)

NOTIFICATION - V
No. FD 03 PES 2014, Bangalore, Dated: 28-02-2014
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.
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 Licences (General Conditions)
(Amendment) Rules, 2014.
(2) They shall come into force with effect from the 1st day of July 2014.
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.
By Order and in the name of the Governor of Karnataka,
M.N. BANOLLI
Under Secretary to Government (In-charge)
Finance Department (Excise)

gd wP
sU

IV-A

Part IV-A

AUg, P
g, s

j 28, 2014 (st 9, P 1935)

A. 177

Bangalore, Friday, February 28, 2014 (Phalguna 9, Shaka Varsha 1935)

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

PlP gdv, Ugg, iZ 13, 2014

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) It shall come into force at once.
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.

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


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

Bangalore, Friday, February 28, 2014 (Phalguna 9, Shaka Varsha 1935)

No. 178

AAi gU
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aAi
C
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AS: AE 08 2014, AU
g, AP: 28.02.2014
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1142

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IV-A

Part IV-A

AUg, P
g, s

j 28, 2014 (st 9, P 1935)

A. 179

Bangalore, Friday, February 28, 2014 (Phalguna 9, Shaka Varsha 1935)

No. 179

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IV-A

Part IV-A

AUg, P
g, s

j 28, 2014 (st 9, P 1935)

A. 180

Bangalore, Friday, February 28, 2014 (Phalguna 9, Shaka Varsha 1935)

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,

KARNATAKA ACT NO 14 OF 2014


(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

PlP gdv, Ugg, iZ 13, 2014

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.

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(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.
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;
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 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;

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(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
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

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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:-

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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.
By Order and in the name of the Governor of Karnataka,
S.B. GUNJIGAVI
Secretary to Government
Department of Parliamentary Affairs and Legislation

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Part IV-A

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j 28, 2014 (st 9, P 1935)

A. 181

Bangalore, Friday, February 28, 2014 (Phalguna 9, Shaka Varsha 1935)

No. 181

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AS: AE 12 2014, AU
g, AP: 28.02.2014
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1151

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IV-A

Part IV-A

AUg, P
g, s

j 28, 2014 (st 9, P 1935)

A. 182

Bangalore, Friday, February 28, 2014 (Phalguna 9, Shaka Varsha 1935)

No. 182

AAi gU
v gZ
aAi
C
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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.

KARNATAKA ACT NO 18 OF 2014


(First Published in the Karnataka Gazette Extra-ordinary on the Twentyeighth day of February, 2014)

THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2014


(Received the assent of the Governor on the Twentyeighth day of February, 2014)
An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957.

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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,(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.
By Order and in the name of the Governor of Karnataka,
S.B. GUNJIGAVI
Secretary to Government
Department of Parliamentary Affairs and Legislation

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Part IV-A

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j 28, 2014 (st 9, P 1935)

A. 183

Bangalore, Friday, February 28, 2014 (Phalguna 9, Shaka Varsha 1935)

No. 183

AAi gU
v gZ
aAi
C
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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.

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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
1977) 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,
namely:1. Short title and commencement. (1) This Act may be called the Karnataka Municipal Corporations
(Amendment) Act, 2014.
(2) It shall come into force at once.
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 ".
By Order and in the name of the Governor of Karnataka,
S.B. GUNJIGAVI
Secretary to Government
Department of Parliamentary Affairs and Legislation

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Part IV-A

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j 28, 2014 (st 9, P 1935)

A. 184

Bangalore, Friday, February 28, 2014 (Phalguna 9, Shaka Varsha 1935)

No. 184

AAi gU
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aAi
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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.
KARNATAKA ACT NO 19 OF 2014
The Karnataka Stamp (Amendment) Bill,

(First Published in the Karnataka Gazette Extra-ordinary on the Twentyeighth day of February, 2014)

THE KARNATAKA STAMP (AMENDMENT) ACT, 2014


(Received the assent of the Governor on the Twentyeighth day of February, 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),-

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(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
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.

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
On the Market Value of such share or portion
of the constructed or developed building or
immovable property, consideration and money
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.

(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)

If the property, which is the subject matter of


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.

If the property, which is the subject matter of


award, is movable property,
(i)

Where the amount or market value of


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

% of the amount or market value.

gd wP

(ix)

PlP gdv, Ugg, iZ 13, 2014

(ii)

Where the amount or market value of


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

(iii)

Where the amount or market value of


the property exceeds rupees five
Crores.

1155

Rupees thirty seven thousand five hundred plus


% of the amount or market value exceeding Rupees
fifty lakhs.
Rupees thirty seven thousand five hundred plus
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:-

"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.";
(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


constructed or developed building or immovable
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:-

"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
(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.

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


S.B. GUNJIGAVI
Secretary to Government
Department of Parliamentary Affairs and Legislation

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gd wP
sU

IV-A

Part IV-A

AUg, P
g, s

j 28, 2014 (st 9, P 1935)

A. 185

Bangalore, Friday, February 28, 2014 (Phalguna 9, Shaka Varsha 1935)

No. 185

AAi gU
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aAi
C
Z
AS: AE 17 2014, AU
g, AP: 28.02.2014
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PlP gdv, Ugg, iZ 13, 2014

1159

gd wP
sU

IV-A

Part IV-A

AUg, P
g, s

j 28, 2014 (st 9, P 1935)

A. 186

Bangalore, Friday, February 28, 2014 (Phalguna 9, Shaka Varsha 1935)

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

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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) It shall come into force at once.
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.

PlP gdv, Ugg, iZ 13, 2014

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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.
7. Amendment of section 9.- In section 9 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.

9. Amendment of section 12.- In section 12 of the principal Act, after the words "finally certified", the words "or
adopted" shall be inserted.
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.

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


S.B. GUNJIGAVI
Secretary to Government
Department of Parliamentary Affairs and Legislation

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IV-A

Part IV-A

AUg, P
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j 28, 2014 (st 9, P 1935)

A. 187

Bangalore, Friday, February 28, 2014 (Phalguna 9, Shaka Varsha 1935)

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.

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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.

PlP gdv, Ugg, iZ 13, 2014

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(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;

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(b)

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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.
By Order and in the name of the Governor of Karnataka,
SHIVALINGA
Under Secretary to Government
Education Department
(Collegiate Education)

PlP gdv, Ugg, iZ 13, 2014

1164

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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

PlP gdv, Ugg, iZ 13, 2014

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

PlP gdv, Ugg, iZ 13, 2014

1166
A.

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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

PlP gdv, Ugg, iZ 13, 2014


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

(Member, Medical Board)

(Member, Medical Board)

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

PlP gdv, Ugg, iZ 13, 2014

1168

D.

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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
[see rule 11 (3)(b)]
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

Commissioner for Collegiate Education

gd wP

PlP gdv, Ugg, iZ 13, 2014

1169

PROFORMA - 5
[see rule 11 (3)(b)]
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.
Name of the Applicant

Place of working
(College/office)

Subject/Cadre

No.

Commissioner for Collegiate Education

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.
Name of the Applicant
No.

Subject/Cadre

Place of working
(College/office)

Commissioner for Collegiate Education

PlP gdv, Ugg, iZ 13, 2014

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.
Name of the Applicant

Place of working
(College/office)

Subject/Cadre

No.

Commissioner for Collegiate Education

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

PlP gdv, Ugg, iZ 13, 2014

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

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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

PlP gdv, Ugg, iZ 13, 2014

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.

PlP gdv, Ugg, iZ 13, 2014

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
Under Secretary to Government
Forest, Ecology and Environment Department

gd wP
sU

III

AUg, g, iZ 3, 2014 (st 12, P 1935)

A. 192

Bangalore, Monday, March 3, 2014 (Phalguna 12, Shaka Varsha 1935)

No. 192

Part III

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IV-A

Part IV-A

AUg, g, iZ 3, 2014 (st 12, P 1935)

A. 194

Bangalore, Monday, March 3, 2014 (Phalguna 12, Shaka Varsha 1935)

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.

PlP gdv, Ugg, iZ 13, 2014

1180

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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
(Amendment) Rules, 2014.
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.

Name of the Applicant

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.

PlP gdv, Ugg, iZ 13, 2014

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.

PlP gdv, Ugg, iZ 13, 2014

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
Under Secretary to Government
Revenue Department (Land Grants-1)

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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
Under Secretary to Government
Minority Welfare, Haj and Wakf Department

gd wP

PlP gdv, Ugg, iZ 13, 2014

1183

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sU

III

Part III

AUg, AUg, iZ 4, 2014 (st 13, P 1935)

A. 196

Bangalore, Tuesday, March 4, 2014 (Phalguna 13, Shaka Varsha 1935)

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

Bangalore, Tuesday, March 4, 2014 (Phalguna 13, Shaka Varsha 1935)

No. 197

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IV-A

Part IV-A

AUg, AUg, iZ 4, 2014 (st 13, P 1935)

A. 198

Bangalore, Tuesday, March 4, 2014 (Phalguna 13, Shaka Varsha 1935)

No. 198

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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

Bangalore, Monday, March 3, 2014 (Phalguna 12, Shaka Varsha 1935)

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.

PlP gdv, Ugg, iZ 13, 2014


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
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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
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AzsU


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CAv F P Urz.

PlP gdv, Ugg, iZ 13, 2014

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,
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4.35

19

13, 16

35

17

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2.67

19

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35

17

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1.08

19

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35

17

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0.26

19

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35

17

19/1 Q

4.80

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17, 435

s
Dz s

435

10

19/2 Q

5.81

19/3

19/1

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434

11

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5.50

20

19/2

s
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12

441/ A/2
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0.13

441 A3

441 A1

441 A2 g s

Dz s

441 A2 g s

Dz s

13

441/ A/3
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0.14

441 A4

441 A2

441 A3 g s

Dz s

441 A3 g s

Dz s

14

441/ A/4
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0.29

441 A5

441 A3

441 A4 g s

Dz s

441 A4 g s

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15

441/ A/5
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0.26

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441 A5

441 A5 g s

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441 A5 g s

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16

441 A6
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17

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2.72

17

15

441 A1

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s

2.71

Ug

Ur

441

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440, 441, 443

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17

441/ B2
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18

442 Q
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PlP gdg Dzg v Cg j

J.. gP
Pgz C PAiz (P.C)
td v PUjP ES

gd wP

PlP gdv, Ugg, iZ 13, 2014

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
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DzjAz 1966 PlP PUjP z
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Cx AiiAz Z s
CU

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zgg g

A.

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15

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15

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16

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15

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16, 144

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s Dz
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4

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5

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Av

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Gz s
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13, 16

35

s Dz
s
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17

PlP gdv, Ugg, iZ 13, 2014

1190

P
A

Svzgg g

Cs

zgg g

A.

r
CAzd
t
(J-A)

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ZPA

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d
vg

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Ai

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19

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35

17

. Adx vAz AV Ai

Av

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17, 435

s Dz
s

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s

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20

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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

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13

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Av

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14

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0.26

0.27

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17

gd wP

P
A

17

18

PlP gdv, Ugg, iZ 13, 2014

Cs

zgg g

Svzgg g

1.

qsP Ai

2.

Giw

3.

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4.

A. izsAi,

5.

A. giAi vAz || ZAzAi

6.

zU Ai vAz || AiAi

1.

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2.

g zUAi (1.68)

A.

1191
ZPA

r
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(J-A)

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d
vg

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Ug
Ur

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s

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Av

Ml

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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

Bangalore, Wednesday, February 26, 2014 (Phalguna 7, Shaka Varsha 1935)

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
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nz.

PlP gdv, Ugg, iZ 13, 2014

1192

gd wP

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P PVgz PlP PgP zmVz. F U Aq
PAi 28(3)g P g Dz grVz.
DzzjAz FU 1966g PlP PUjP z
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0-05

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127/5

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GP

g
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128

l PA Pg gAUAi

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0-11

0-11
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gd wP

PlP gdv, Ugg, iZ 13, 2014

1193

gd wP
sU III

AUg, g, iZ 3, 2014 (st 12, P 1935)

A. 191

Part III

Bangalore, Monday, March 3, 2014 (Phalguna 12, Shaka Varsha 1935)

No. 191

td v PUjP aAi
PlP PUjP z
PAi 1966 g PA 28(4) gAi C
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
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116

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116

PlP gdv, Ugg, iZ 13, 2014

1194
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PlP gdv, Ugg, iZ 13, 2014

1196
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PlP gdv, Ugg, iZ 13, 2014


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1198
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1200
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P

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1204
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1206
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1208
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A. 193

Part III

Bangalore, Monday, March 3, 2014 (Phalguna 12, Shaka Varsha 1935)

No. 193

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R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2014-16


Licensed to post without prepayment WPP No. 297

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