(11543) ¨sÁUÀ 4J gÁdåzÀ «zsÉÃAiÀÄPÀUÀ¼À ªÀÄvÀÄÛ CªÀÅUÀ¼À ªÉÄà É̄ ¥Àj²Ã®£Á À̧«ÄwAiÀÄ ªÀgÀ¢UÀ¼ÀÄ, gÁdåzÀ C¢ü¤AiÀĪÀÄUÀ¼ÀÄ ªÀÄvÀÄÛ DzsÁåzÉñÀUÀ¼ÀÄ, PÉÃAzÀæzÀ ªÀÄvÀÄÛ gÁdåzÀ ±Á À̧£ÀUÀ¼À ªÉÄÃgÉUÉ gÁdå À̧PÁðgÀªÀÅ ºÉÆgÀr¹zÀ ¸ÁªÀiÁ£Àå ±Á À̧£À§zÀÞ ¤AiÀĪÀÄUÀ¼ÀÄ ªÀÄvÀÄ Û gÁeÁåAUÀzÀ ªÉÄÃgÉUÉ gÁdå¥Á®gÀÄ ªÀiÁrzÀ ¤AiÀĪÀÄUÀ¼ÀÄ ºÁUÀÆ PÀ£ÁðlPÀ GZÀÒ £ÁåAiÀiÁ®AiÀĪÀÅ ªÀiÁrzÀ ¤AiÀĪÀÄUÀ¼ÀÄ ಕකბಟಕ ಸ౽ბರ ಒ : ഔಓಆฑ 91 ഔലಎ 2020 ಕකბಟಕ ಸ౽ბರದ ಸ฿ಲಯ, เ౽ಸ ಧ, ಂಗิฆ, ൽකಂಕ 19-08-2022. ಅඌಚච ಲಀౙ ಂല ඩฏಪคಕ ಪ ඃಶ ಅไൽ౫ ඩ ඌ౽ರ ಅඌඛಯಮ 2020 (2020 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ : 50)ರ 34ඡ ಪ ಕರಣದ (1) ඡ ಉಪ-ಪ ಕರಣದ ෩ಲಕ ಅಗತ ಪലඈ, ಲಀౙ ಂല ඩฏಪคಕ ಪ ඃಶ ಅไൽ౫ ඩ ඌ౽ರ ඛಯಮಗำ, 2021ඝ౬ ಪ ౨ ඪ, ಕರಡඝ౬ ಅඌಚච ಒ : ഔಓಆฑ 91 ഔലಎ 2020, ൽකಂಕ: 28.12.2021ඝ౬ ಕකბಟಕ ฃಜ ಪತ ದ ූಗ-4ಎ ರย ൽකಂಕ: 07.02.2022ฏൿ ಪ ಕഔൿ౪ , ಆ ෩ಲಕ ඌತฃಞವ ಭವเฆವ ವ ౾౨ ಗัಂದ ಹൽජൿ ൽನಗูಳಛಜ ಆಃ౹ ೕಪൕ ಮൡ౨ ಸಲກ ಚචಗಳඝ౬ ಆ౷ ඛ ಪ ಕഔฆโದคಂದ; ಮൡ౨ ಸದค ฃಜ ಪತ ವඝ౬ ൽකಂಕ:07.02.2022ฏൿ ವბಜඛಕคಡ ಲಭ ฿ಞ๋ ലฆโದคಂದ; ಮൡ౨ ಸದค ಕರഴ ඛಯಮದ ಬಡ ฃಜ ಸ౽ბರಃౙ ವბಜඛಕคಂದ ෴โඃ ಆಃ౹ ೕಪൕ ಮൡ౨ ಸಲກಗำ ౷ ೕಂತ฿ಜಲ ൽฆโದคಂದ; ಪ ౨ ತ ಲಀౙ ಂല ඩฏಪคಕ ಪ ඃಶ ಅไൽ౫ ඩ ඌ౽ರ ಅඌඛಯಮ 2020 (2020 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ : 50)ರ 34ඡ ಪ ಕರಣದ (1) ඡ ಉಪ-ಪ ಕರಣದ ෩ಲಕ ಪ ದತ౨ ฿ದ ಅඌ౽ರವඝ౬ ಚม, ಕකბಟಕ ಸ౽ბರโ, ಈ ෨ಂൽನ ඛಯಮಗಳඝ౬ ರತ౨ ං. ಎಂದฉ:- ඛಯಮಗำ ಅඋ ಯ–I
1. ກಸฆ ಮൡ౨ ඩ ฏಭ:- (1) ಈ ඛಯಮಗಳඝ౬ ಲಀౙ ಂല ඩฏಪคಕ ಪ ඃಶ ಅไൽ౫ ඩ ඌ౽ರ ඛಯಮಗำ, 2022 ಎಂൿ ಕฉಯತಕౙ ൿ౪ . À̧A¥ÀÄl -157 Volume - 157 , 02 2022( 11 1944) BENGALURU, FRIDAY, 02, SEPTEMBER, 2022(BHADRAPADA, 11, SHAKAVARSHA, 1944) À̧AaPÉ 176 Issue 176 11544 , , 02 2022 ¨sÁUÀ 4J
(2) ಈ ඛಯಮಗำ ಕකბಟಕ ฃಜ ಪತ ದย ಪ ಕഔದ ൽකಂಕൽಂದ ೦คಡ ಬರತಕౙ ൿ౪ .
2. ಪคූಗำ:- (1) ಈ ඛಯಮಗಳย , ದಭბโ ಅನ ൭ ಅಗತ ಪലದ ຄರൡ,- (ಎ) “ಅඌඛಯಮ” ಎಂದฉ, ಲಀౙ ಂല ඩฏಪคಕ ಪ ඃಶ ಅไൽ౫ ඩ ඌ౽ರ ಅඌඛಯಮ, 2020. (2020ರ ಕකბಟಕ ಅඌඛಯಮ ಒ 50) () “ಹಣ౽ ವಷბ” ಎಂದฉ, ಪ ൟವಷბ ಏඪ ฯ 1ඡ ൽකಂಕൽಂದ ඩ ฏಭ฿ಜ ೖ ბ 31ඡ ൽකಂಕಃౙ ಆචತำ ವ ಒಂൿ ವಷბದ ಅವඌ; () “ನ෩ච” ಎಂದฉ, ಈ ඛಯಮಗัಡ ಅඝීඌಸมದ ನ෩ච; (ല) “ಸ౽ბರ” ಎಂದฉ, ಕකბಟಕ ฃಜ ಸ౽ბರ; (ಇ) “ಪ ಕರಣ” ಎಂದฉ, ಅඌඛಯಮದ ಪ ಕರಣ;
(2) ಇದರย ಉಪೕಜಸมದ ಆದฉ ಪคූಸඃ ಇฆವ ಎม ಇತರ ಪದಗำ ಮൡ౨ ಅವ ౾౨ ಗำ ಅඌඛಯಮದย ಅโಗัಡ ಅඝಕ ಮ฿ಜ ඛೕಡมඈತඃ ಅಥბವඝ౬ ຄಂൽರತಕౙ ൿ౪ . ಅඋ ಯ- II
3. ඩ ඌ౽ರ ಭದ ൞ ದಳದ ಅඌ౽คಗำ ಮൡ౨ ಪ ౽ಯბಗำ:-
(1) ඩ ඌ౽ರದ ಭದ ൞ ದಳโ, ಅಧ ౘರ ಅඌೕౘൕ ಮൡ౨ ඛತ ಣದ ಅലಯย ಅඌඛಯಮದย ಮൡ౨ ಈ ඛಯಮಗಳย ຂัฆವ ಭದ ൞ เಷಯಗัಡ ීಧಪഴವಷౣ ರ ಮഔౣ ಡ ඩ ඌ౽ರಃౙ චರโ ඛೕಡತಕౙ ൿ౪ .
(2) ಅඌඛಯಮದ ಅಥ฿ ಕකბಟಕ ಪಟౣ ಣ ಮൡ౨ ಛ ಂತರ ೕಜක ಅඌඛಯಮ 1961ರ (1963ರ ಕකბಟಕ ಅඌඛಯಮ ಒ 11) ಉಪීಧಗಳඝ౬ ಅಥ฿ ಅದರ ෬ฉಡ ರದ ෴โๆ ඛಯಮಗಳඝ౬ ಅಥ฿ ಉಪ-เඌಗಳඝ౬ ಉಲ ಂಫ ෴โඃ ಅಪฃಧ ಎಸಗฤ ലದ ಪ ಯತ౬ ಗಳ ಬಡ ಅಧ ౘคಡ ಁಡศ ൟ ඛೕല ವರൽಗಳඝ౬ ಕำโൿ ඩ ඌ౽ರದ ಭದ ൞ ದಳದ ෨ಖ ಸ౩ ನ ಕತბವ ฿ಜರತಕౙ ൿ౪ .
(3) ಈ ෨ಂൽನโಗำ ඩ ඌ౽ರದ ಭದ ൞ ದಳದ ಕತბವ ಗะಜರತಕౙ ൿ౪ , ಎಂದฉ,- (ಎ) ඩ ඌ౽ರಃౙ คದ ෴โඃ ේ෦ಯ ෬ยನ ಅನඌಂತ ಅඌෟೕಗ ಅൟಕ ಮಣವඝ౬ ತഷಗഖౣ โದඞ౬ ಒಳತಂഽ; () ඩ ඌ౽ರಃౙ คದ ේ෦ಯย ಅನඌಂತ ಕಟౣ ಡಗಳ ඛბಣಃౙ ಮൡ౨ ศಔഡ ඛბಣ ತഷಗഖౣ โൿ; () เූಜೕಯ เඛಯಮಗಳ ಉಪීಧಗಳඝ౬ ಅಥ฿ ඩ ඌ౽ರโ ಅඝ෮ೕൽದ ನಃ౹ ಯඝ౬ ಉಲ ಂಫ ඛ෦ბದ ಕಟౣ ಡಗಳඝ౬ ತഷโൿ; (ല) ಸ౩ ัೕಯ ೕಜක ಪ ඃಶඅಳಡ ඩ ඌ౽ರದ ත฿ბඝ෮ೕದච ಪഷಯං, ಈ ಅඌඛಯಮದ ಮൡ౨ ෨ಂൽನ ಅඌඛಯಮಗಳ ಎಂದฉ:-
(i) ಕකბಟಕ ಪಟౣ ಣ ಮൡ౨ ಛ ಂತರ ೕಜච ಅඌඛಯಮ, 1961 (1963 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ 11)
(ii) ಕකბಟಕ පರಸොಗಳ ಅඌඛಯಮ, 1964 (1964 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ 22)
(iii) ಕකბಟಕ ಛ ಮ ಸ౷ ฃ ಮൡ౨ ඵೈಯ൬ ฃ ಅඌඛಯಮ, 1993 (1993 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ 14)
(iv) ಕකბಟಕ ේ ಉർಯ ಅඌඛಯಮ, 1964 (1964ರ ಕකბಟಕ ಅඌඛಯಮ ಒ 12) ¨sÁUÀ 4J , , 02 2022 11545 - ಇโಗಳ ෬ฉಡ ಅಪฃಧๅඛವ ේ ಬಳಃಯ ಬದมವൕ ಎಂൿ ಪคಗತ฿ಞವ ඛბಣಗัಡ, ීಧಪಟౣ ಂಥ ෴โඃ ಅಪฃಧ ഴโದඝ౬ ಅಥ฿ ಡฤ ಪ ಯൟ౬ โದඝ౬ ಅಥ฿ ಅಪฃಧ ಡฤ ಒಳೋ ഴโದඝ౬ ಪ౨ ಹೋ โൿ ಮൡ౨ ಅಪฃಧದย ൧ಡಜฆವ ವ ౾౨ ಗಳඝ౬ ಞฆൟโൿ, ಅವರ ಬಡ ತඛಒ ನഷโൿ ಮൡ౨ ಕ ಮ ಜฆಜโൿ.
(4) ඩ ඌ౽ರದ ಭದ ൞ ದಳโ, ඩ ඌ౽ರโ ඛಧბคඈ ಅವಶ เฆๅഷಗಳว ม ರಕಗಳ ತ౨ ෨ತ౨ ล ฃൟ ಗ౨ ಡ ವ ವ౩ ಡತಕౙ ൿ౪ ;
(5) ಭದ ൞ ದಳโ, ූರൟೕಯ ඬฃತತ౷ ಸๆბౘ൏ ಇมಒಯ ಭದ ൞ เූಗඅಂൽಡ ඬฃತತ౷ ಗ ಲಯಗำ ಮൡ౨ ಪฏಪฉ ಇมಒಂൽಡ, ಸ౩ ัೕಯ ඩ ඌ౽ರඅಂൽಡ ಮൡ౨ ීಧಪಟౣ ಇತರ ಇมಒಗูಂൽಡ ಸಮನ౷ ಯ ඌಸತಕౙ ൿ౪ ಮൡ౨ ಸಹಕคಸತಕౙ ൿ౪ ;
(6) ಭದ ൞ ದಳದ ෨ಖ ಸ౩ ඝ, ಕකბಟಕ ವბಜඛಕ ಆವರಣಗಳ (ಅನඌಂತ ಅඌෟೕಗർರರඝ౬ ຄರಀವ) ಅඌඛಯಮ, 1974 (1974 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ : 32) ರ ෬ฉಡ ಕ ಮ ಅತำ โದ౽ౙ ಜ ಅඌඛಯಮದ ಪ ಕರಣ 31ರ ಉಪ-ಪ ಕರಣ (2)ರ ෬ฉಡ ಸౘಮ ඩ ඌ౽คಂൿ ಳೕಸมದ ಅඌ౽ค෴ಜರತಕౙ ൿ౪ ;
(7) ඩ ඌ౽ರ ಭದ ൞ ದಳโ, ಭದ ൞ เಷಯಗಳ ෬ว ౽ಲ౽ಲಃౙ ಡൿಆำ ವ ൟೕბನಗಳඝ౬ ೦คಡ ತರฤ ඩ ඌ౽ರಃౙ චರ฿ಗತಕౙ ൿ౪ ;
(8) ඩ ඌ౽ರ ಭದ ൞ ದಳโ, ಸ౩ ัೕಯ ೕಜක ಪ ඃಶದ ಗലಗಳඝ౬ ౽ඩലಆಂഴ ಬฆವย ඩ ඌ౽ರಃౙ චರ฿ಗತಕౙ ൿ౪ ;
(9) ඩ ඌ౽ರಃౙ ඛಯತ౽ยಕ เವರ ಪತ ಗำ ಅಥ฿ ಪ ಗൟ ವರൽಗಳඝ౬ ಕำโൿ ඩ ඌ౽ರ ಭದ ൞ದಳದ ෨ಖ ಸ౩ ನ ಕತბವ ฿ಜರತಕౙ ൿ౪ ; ಮൡ౨
(10) ಅඌඛಯಮದ ಮൡ౨ ಈ ඛಯಮಗಳ ಉං౪ ೕಶಗಳඝ౬ ඌವ ඁౣ ಂದ ඩ ඌ౽ರದ ಭದ ൞ ದಳದ ෨ಖ ಸ౩ ඝ, ಭದ ൞ ದಳโ ಸർ ೦ಠತ฿ಜං ಮൡ౨ ಅದರ ಆರౘಕರ ಮൡ౨ ಧನ ಮಜ ಗಳ ౩ ൟ ಉತ౨ ಮ฿ಜං ಎಂ්ದඝ౬ ಗಮඛಸತಕౙ ൿ౪ .
4. ฃಜ ಮಟౣ ದ ಸಲ ಸ෦ൟಯ ౽ಯბเඋನಗำ.- (1) ฃಜ ಮಟౣ ದ ಸಲ ಸ෦ൟಯ ౽ಯბಕมಪ ඛವბಹൕಛಜ ಸොಯඝ౬ , ಅಧ ౘඝ ಅಥ฿ ಅಧ ౘನ ವ ಕ౨ ಅඝ෮ೕದච ಪഷൿ ಸದಸ ౽ಯბದ๏ბ ಕฉಯತಕౙ ൿ౪ .
(2) ಅಂಥ ಸොಯ ൽකಂಕ, ಸಮಯ ಮൡ౨ ಸ౩ ಳವඝ౬ ඛൽბಷౣ ಪലವ තಣბ ಏำ ൽನಗಳ ಚචಯඝ౬ ಮൡ౨ ಅย ನഷಸ౽ಜฆವ ౽ಯბಕมಪಗಳ ౽ಯბಯඝ౬ , ಸದಸ ౽ಯბದ๏ბ ීಧಪಟౣ ವคಡ ඛೕಡತಕౙ ൿ౪ .
(3) ಆೕฏನ ඩಲචಛಜ, ಸොಯย ಜคฆವ ಸದಸ ರ ಒ , ಒഖౣ ಒ ಯ ෩ರඡ ಒಂದ౾ౙ ಂತ (1/3) ಕല෫ ಇದ౪ ฉ, ඪೕഢೕನ ಅඌ౽ค, 15 ඛ෦ಷಗಳ ౽ಲ ౽ൿඣೕല ಆ ತฆ฿ಯ, ಆತඝ ಕ౨ ฿ಜ ඛಗඌಪലಸಬർඈಥ ෨ಂൽನ ಸಮಯಃౙ ಅಥ฿ ಇක౬ โඃ ෨ಂൽನ ൽನಃౙ ಸොಯඝ౬ ෨ಂಡತಕౙ ൿ౪ ಮൡ౨ ಡ ಸොಯඝ౬ ෨ಂലದ ಬಡ ඣೕഔೕಸඝ౬ ಆದౣ ಗ ීಧಪಟౣ ಸದಸ คಡ ඛೕಡತಕౙ ൿ౪ ಮൡ౨ ෩ಲ ಸොಯย ಆೕฏ ಇಲ ൽ౪ ದ౪ ฉ, ಅದರ ෨ಂං ෴ವ ౽ಯბಕมಪವඝ౬ ತರ౽ಜ൧౨ ೕ ಆ ౽ಯბಕมಪವඝ౬ ෨ಂലದ 11546 , , 02 2022 ¨sÁUÀ 4J ಸොಯ ෨ಂං ತರತಕౙ ൿ౪ ಮൡ౨ ಅಂಥ ಸොಯย ಆೕฏ ಇಲ ൽർ౪ ಟ เว ಡಬൿ.
(4) ಅಧ ౘඝ ಪ ൟಂൿ ಸොಯ ಅಧ ౘ ವಸತಕౙ ൿ౪ . ෴โඃ ౽ರಣ౽ౙ ಜ ಅಧ ౘඝ ಸොಡ ಜฃಗฤ ಧ ฿ಗൽದ౪ ฉ, ಸොಯย ಜคฆವ ಸಹ-ಧ ౘฆ ฃಜ ಮಟౣ ದ ಸಲ ಸ෦ൟಯ ಸොಯ ಅಧ ౘ ವಸತಕౙ ൿ౪ .
(5) ಸಲ ಸ෦ൟಯ ෴ช ಸದಸ ඝ, ൞ඡ ಸ౷ ൫ ಅಥ฿ ಆತನ ඩฤർರඝ ಅಥ฿ ීඌಕฆ ඡರ฿ಜ ಅಥ฿ ಪฌೕౘ฿ಜ ෴โඃ ฆ ಅಥ฿ ൞ಸ౾౨ ಯඝ౬ ຄಂൽฆವ เಷಯದ ෬ยನ ಚბಯย ූಗವಸತಕౙ ದ౪ ಲ ಅಥ฿ ಮತ ඛೕಡತಕౙ ದ౪ ಲ .
(6) ฃಜ ಮಟౣ ದ ಸಲ ಸ෦ൟಯ ಸොಯ ವ ವಹರൕಗಳඝ౬ ർಖฤ ಡತಕౙ ൿ౪ ಮൡ౨ ಅಧ ౘನ ಅඝ෮ೕದච ಪഷದ ತฆ฿ಯ, ಹൽජൿ ൽನಗಳ ಅವඌಳಡ ಸದಸ ౽ಯბದ๏ბ ಅದඝ౬ ීಧಪಟౣ ಸದಸ คಡ ಕำವ ವ ವ౩ ಡತಕౙ ൿ౪ .
(7) ෴โඃ ಸದಸ ඝ, ವ ವಹರൕಗಳ ർಖวಯ ಬಡ ಅಥ฿ ಅದರ ෴โඃ ූಗದ ಬಡ ಸಹಮತ ຄಂൽರൽದ౪ ฉ, ಆತඝ, ಅದඝ౬ ಅಧ ౘರ ಗಮನಃౙ ತฆโದ౽ౙ ಜ ಸದಸ ౽ಯბದ๏ბಡ ಏำ ൽನಗಳ ಒಳಛಜ ಅದඝ౬ ൟัಸತಕౙ ൿ౪ ಮൡ౨ ಅದರ ෬ยನ ಅಧ ౘರ ൟೕბನโ ಅಂൟಮ฿ൿർಜರತಕౙ ൿ౪ .
(8) ಸದಸ ౽ಯბದ๏ბ ವ ವಹರൕಗಳ ർಖวಗಳඝ౬ ಮൡ౨ ಆ ීಧದย ನ ൟೕბನಗಳඝ౬ ಆದౣ ಗ ಸ౽ბರದ ෨ಂං ലಸತಕౙ ൿ౪ .
(9) ಅඌඛಯಮದ 6ඡ ಪ ಕರಣದ (2)ඡ ಉಪ ಪ ಕರಣಗಳ ෬ฉಜನ ಸ෦ൟಯย ಆౙ ಡมದ ಸಹ ಸದಸ ฆ ಕකბಟಕ เฯ ฿ ඛಯಮಗಳ ಅඝීಧ-ಎ ಪ ౽ರ ೈย౨ ದರಗಳย ಪ ෴ಣ ಭ ಮൡ౨ ൽನಭ ಪഷಯฤ ಅಹბฃಜರತಕౙ ൿ౪ .
(10) ಅಧ ౘฆ, ฃಜ ಮಟౣ ದ ಸಲ ಸ෦ൟಯ เ๕ಷ ಅಥ฿ ൡൡბ ಸොಯඝ౬ ಕฉโൿ ಅವಶ ಕๅಂൿ ූเದฉ, ಅವฆ ෩ฆ ൽನಗಳ ඣೕഔೕಸඝ౬ ඛೕഴವ ෩ಲಕ ಡ ಅಂಥ ಸොಯඝ౬ ಕฉಯಬൿ. เ๕ಷ ಅಥ฿ ൡൡბ ಸොಯඝ౬ ಕฉർಗ ඛಯಮ 4ರ ಉಪීಧಗಳඝ౬ ಅඝಸคಸಕౙ ൿ౪ .
(11) ಸದಸ ౽ಯბದ๏ბ ವ ವಹರൕಗಳ ർಖวಗಳඝ౬ ಮൡ౨ ಆ ීಧದย ನ ൟೕბನಗಳඝ౬ ಆದౣ ಗ ಸ౽ბರದ ෨ಂං ലಸತಕౙ ൿ౪ . ಅඋ ಯ- III ඩ ඌ౽ರದ ಅඌ౽คಗಳ ಕತბವ ಗำ
5. ಆಕ౨ ರ ಇತರ ಕತბವ ಗำ:- ಅඌඛಯಮದ 8ඡ ಪ ಕರಣದ (2)ඡ ಉಪ ಪ ಕರಣದ ෬ฉಡ ತൡ౨ ಪലದ ಪ ౽ಯბಗಳ ೯ಡ ಈ ෨ಂൽನ ಪ ౽ಯბಗಳඝ౬ චರๆคโൿ ಆಕ౨ ರ ಕತბವ ฿ಜರತಕౙ ൿ౪ , ಎಂದฉ.-
(1) ඩ ඌ౽ರದ ಸොಗಳඝ౬ ಕฉโൿ ಮൡ౨ ಅโಗಳඝ౬ ನഷโൿ ಮൡ౨ ಸොಗಳ ನಡವัಗಳඝ౬ ದ౫ ಪലโൿ ಮൡ౨ ඩ ඌ౽ರದ ඛಣბಯಗಳඝ౬ ౽ಯბಗತತัโൿ; ಪฏൡ, ඩ ඌ౽ರದ ෴โඃ ඛಣბಯโ ಅඌඛಯಮದ ಅಥ฿ ෴โඃ ಇತರ ಅඌඛಯಮದ ෴โඃ ಉಪීಧವඝ౬ ಅಥ฿ ಅඌඛಯಮದ ಅಥ฿ ಇತರ ෴โඃ ಅඌඛಯಮದ ෬ฉಡ ರದ ಅಥ฿ ຄರലದ ෴โඃ ඛಯಮ, ಅඌಚච, เඛಯಮ ಅಥ฿ ಉಪ-เඌಯඝ౬ ಅಥ฿ ಸ౽ბರโ ຄರലದ ෴โඃ ಆඃಶವඝ౬ ಉಲ ಂಫತ౨ ංಂൿ ಅಥ฿ ඩ ඌ౽ರದ ಟ ¨sÁUÀ 4J , , 02 2022 11547 ಪฏಪฉಯ ൞ಸ౾౨ ಡ ಪ ൟಁಲ฿ಜංಂൿ ಅಥ฿ ಧಕ ಉಂഖ ഴൟ౨ ංಂൿ ಆಕ౨ ฆ ಅඩ ಯಪಟౣ ฉ, ಅವฆ ඛಣბಯವඝ౬ ಅಂಜೕಕคದ ಹൽජൿ ൽನಗಳ ಒಳಛಜ, เಷಯವඝ౬ ಆඃಶಗัಛಜ ಸ౽ბರಃౙ ಉว ೕಸತಕౙ ൿ౪ ಮൡ౨ ൞ඝ ಡൿಆಂಡ ಕ ಮದ ಬಡ ඩ ඌ౽ರದ ෨ಂൽನ ಸොಯย ൟัಸತಕౙ ൿ౪ ಮൡ౨ ಅಂಥ ಉว ೕಖದ ෬ว ಸ౽ბರದ ಆඃಶಗಳඝ౬ ౷ ೕಕคವವฉಡ, ಆಕ౨ ฆ ඛಣბಯವඝ౬ ౽ಯბಗತತัಸฤ ಬದ౫ ฃಜರತಕౙ ದ౪ ಲ ;
(2) ඩ ඌ౽ರದ ಸොಗಳ ನಡವัಃಗಳ ಅಥ฿ ವ ವಹರൕಗಳ ಒಂൿ ಪ ൟಯඝ౬ ಮൡ౨ ಸ౽ბರโ ౽ಲ౽ಲಃౙ ಄ಳಬർದ ෴โඃ เವರಪഔౣ ಯඝ౬ ಅಥ฿ ಇತರ ൟಯඝ౬ ಸ౽ბರಃౙ ಒದಜโൿ;
(3) ಸ౽ბರโ ඛඃბ๏ಸಬർඈಥ ೕಜචಗำ ಮൡ౨ ౽ಮಛคಗಳඝ౬ ౽ಯბงಪಃౙ ತฆโൿ ಮൡ౨ ಅඝ ನತัโൿ ಮൡ౨ ಅದರ ಅವಶ ಕ ๅಚ ಗಳඝ౬ ಭคโൿ;
(4) ౽ಯბඛ฿ბಹಕ ಆಡัತದ เಷಯಗಳย ඩ ඌ౽ರ ಭದ ൞ ದಳವඝ౬ ຄರൡಪല, ඩ ඌ౽ರದ ಎม ಅඌ౽คಗำ ಮൡ౨ ಉඅ ೕಜಗಳ ෬ว ෬ย౷ ೈರൕ ನഷโൿ ಮൡ౨ ඛತ ಣ ඌโൿ ಮൡ౨ ಅಂಥ ಅඌ౽คಗಳ ಮൡ౨ ඥಕರರ ๅಗำ ಮൡ౨ ಅವರ ๆತನ, เ๕ඌ౽ರಗำ ಮൡ౨ ಭ ಗัಡ ීඌದ ಎม ಪ ๔౬ ಗಳඝ౬ ಪคಹคโൿ;
(5) ඩ ඌ౽ರದ ಪತ ವ ವರಗಳඝ౬ ನഷโൿ ಮൡ౨ ඛವბโൿ;
(6) ඩ ඌ౽ರದ ಎม ಅඝಮൟಗำ, ಆඃಶಗำ, ൟೕბನಗำ, ඣೕഔೕಗำ ಮൡ౨ ಇತರ ದ౨ ๆ೩ಗัಡ ಮൡ౨ ඩ ඌ౽ರದ ಆඃಶಗัಡ ತನ౬ ಸ ಀವ ෩ಲಕ ಅඌಪ ೕಕคโൿ; ಮൡ౨
(7) ඩ ඌ౽ರದ วಕౙ ಪತ ಗำ ಮൡ౨ ർಖวಗಳ ෬ย౷ ೈರൕ ഴโൿ ಮൡ౨ ಅโಗಳ ෬ว ඛತ ಣ ຄಂൽฆโൿ.
6. วಕౙ ಪತ ಅඌ౽คಯ ಕತბವ ಗำ:- ಈ ෨ಂൽನ ಪ ౽ಯბಗಳඝ౬ චರๆคโൿ ඩ ඌ౽ರದ วಕౙ ಪ൞ ඌ౽คಯ ಕತბವ ฿ಜರತಕౙ ൿ౪ , ಎಂದฉ- (ಎ) ඩ ඌ౽ರದ วಕౙ ಪತ ಗಳඝ౬ ඛವბโൿ; () ಆಕ౨ คಡ ಸย โದ౽ౙ ಜ วಕౙ ಪತ ಗಳ ฿ბಕ เವರ ಪತ ವඝ౬ ಮൡ౨ ಜ ಖೋბ ಪഔౣ ಯඝ౬ ದ౪ ಪലโൿ; ಮൡ౨ () ඩ ඌ౽ರದ วಕౙ ಪತ ಗಳඝ౬ ඛವბโದಃౙ ಮൡ౨ ಆಯವ ಯ ಪತ ವඝ౬ ದ౪ ಪലโದಃౙ ීඌඈ ಆಕ౨ ฆ ವಆಡಬർඈಥ ಹಣ౽ಡ ීಧಪಟౣ ಇತರ ಕತბವ ಗಳඝ౬ චರๆคโൿ. ಅඋ ಯ- IV ඩ ඌ౽ರದ ಅඌ౽ರಗำ ಮൡ౨ ಪ ౽ಯბಗำ
7. ඩ ඌ౽ರದ ಇತರ ಪ ౽ಯბಗำ:- ಅඌඛಯಮದ ಉಪීಧಗัಡ ಒಳಪഖౣ , ඩ ඌ౽ರโ ಈ ෨ಂൽನ ಇತರ ಪ ౽ಯბಗಳඝ౬ චರๆคಸತಕౙ ൿ౪ , ಎಂದฉ.-
(1) ඩ ඌ౽ರโ, ಎม ඬฃತತ౷ ಸ౩ ಳಗำ ಮൡ౨ ರಕಗำ, ඩ ೕನ ವ౨ ಗำ ಮൡ౨ ಀಶಲ ඛ෦ბൟಗำ, ීഷಗำ ಮൡ౨ ಜಲඛ౽ಯಗำ, ವನ ೧ೕเ, ಸಸ ಀಲ 11548 , , 02 2022 ¨sÁUÀ 4J ಮൡ౨ ಪฏಪฉ ಪ ඃಶඅಳಜನ ಇತರ ಪคಸರದ ಸಮಗ ඛವბಹൕಛಜ ಉಪීಧ ಕย౭ ವ ಎม ಗൟಗಳඝ౬ ಪคಗಣචಡ ಡൿಆಂಡ ඦತರ ಸ౩ ಳ ඛವბಹ൏ ೕಜචಯඝ౬ ಅಥ฿ ಪฏಪฉ ಪ ඃಶದ ರౘൕಯ ಮ ೕಜචಯඝ౬ ದ౫ ಪലಸತಕౙ ൿ౪ ; ಮൡ౨ ಡ ದ౫ ಪലದ ೕಜචಯඝ౬ ౽ಯბಗತತัโದ౽ౙ ಜ ಟ ౽ಲൽಂದ ౽ಲಃౙ ಅದರ ಪ ಗൟಯඝ౬ ෬ย౷ ೈರൕ ഴโದ౽ౙ ಜ ಕ ಮಗಳඝ౬ ಡൿಆಳ ತಕౙ ൿ౪ ಟ ಅದರ คೕൟ ಮൡ౨ ಪ ౾ ಗಳ ౩ ಲ งಪชಗಳඝ౬ ದ౫ ಪലಸತಕౙ ൿ౪ ;
(2) ඩ ඌ౽ರโ ಆ ಇലೕ ේเ౨ ರವඝ౬ ಆ ಸ౩ ಳದ ಎม ජಸಜბಕ, ඬฃತತ౷ ಮൡ౨ ಂಸౙ ೃൟಕ ಪඞ ಲಗำ ಟ ಇඛ౬ ತರ ಪคಸರಗูಂൽಡ ಅದರ ඛಸಗბದತ౨ ಂದಯბವඝ౬ ඬฃತತ౷ ಗಣකಂಶಗಳ ฿ ඪ౨ ಳಡ ກ ವ ಟ ౽ඩലಆಂഴ ಬฆವ ಉං౪ ೕಶൽಂದ ರ౾౹ โದ౽ౙ ಜ ಕ ಮಗಳඝ౬ ಅತಳ ತಕౙ ൿ౪ ;
(3) ඩ ඌ౽ರโ ඩฏಪฉಯ ಪ ඃಶವඝ౬ ඣೕಡฤ ಬฆವವฆ ಟ ಪ ฿ಗคಡ ಅಗತ ฿ದ ෩ಲේತ ಅವಶ ಕಗಳඝ౬ ಒದಜ ಕౣ ಕಯბಗಳඝ౬ ಕย౭ ವ ෩ಲಕ ಪ ฿ೕದ ಮವඝ౬ ೕವ ඁౣ ಂದ ಡ ඬฃತತ౷ ಗಣකಂಶಗಳ ಬಡ ಗಮನ ඛೕല ಆ ಪฏಪฉಯ ಪ ඃಶದย ฆವ ಸ౩ ัೕಯคಡ ಅವರ ෩ಲේತ කಗคಕ ಕಯბಗಳඝ౬ ಒದಜ ಅವರ ಸಜಸ ಅಗತ ಗಳඝ౬ තซವ ෩ಲಕ ಅವರ ಃ౹ ೕไൽ౫ ഴವ ඁౣ ಂದ ಆ ඩฏಪฉ ಪ ඃಶದ ේเ౨ ರದ ಅไൽ౫ ಯඝ౬ ലಸತಕౙ ൿ౪ ;
(4) ූರൟೕಯ ඬฃತತ౷ ಸๆბౘ൏ ಇมಒ ಟ ඬฃತತ౷ , ಗ ಲಯಗำ ಮൡ౨ ಪฏಪฉ ಇมಒ ತಮ -ತಮ ಅඌ౽ರ ฿ ඪ౨ ಯ ಪ ඃಶದย ನഷವ ಚഖವഔಃಗัಡ ಟ ඬฃತತ౷ ಸ౩ ಳದ ඛವბಹൕ ಮൡ౨ ౽ඩലಆಂഴ ಬฆವ ಃಲಸಗัಡ ඩ ඌ౽ರโ ಸಮನ౷ ಯ ಸಹ౽ರವඝ౬ ඛೕಡತಕౙ ൿ౪ .
8. ฿ბಕ ಆಯವ ಯ.-ඩ ඌ౽ರದ ಆಕ౨ ฆ ಪ ൟ ವಷბದ ലಂಬฑ ൟಂಗัನย , ෨ಂൽನ ೖ ბ ൟಂಗัನ 31ඡ ൽකಂಕඈൿ ಆචತำ ವ ಹಣ౽ ವಷბ౽ౙ ಜ ฿ಸ౨ เಕ ಮൡ౨ ඛคೕ౾౹ ತ ౷ ೕಂൟಗಳ ಮൡ౨ ๅಚ ಗಳ තಣბ วಕౙ අಂൽಡ ෨ಂൽನ ಏඪ ฯ ෮ದಲ ൽನඈൿ ඩ ฏಭ฿ಞವ ෨ಂಬฆವ ಹಣ౽ ವಷბ౽ౙ ಜ ඩ ඌ౽ರದ ಆർಯ ಮൡ౨ ๅಚ ವඝ౬ ൧ೕคವ ಸเವರ ಅಂർ೩ಗಳඝ౬ ಒಳತಂಡ ಒಂൿ ಆಯವ ಯ ಪತ ವඝ౬ ನ෩ච-4ರย ದ౫ ಪലಸತಕౙ ൿ౪ ಮൡ౨ ಅದඝ౬ ඩ ඌ౽ರಃౙ ಸย ಸತಕౙ ൿ౪ .
9. ฿ბಕ ಆಯವ ಯ ವ ವಹರൕಗำ,- (1) ඩ ඌ౽ರโ, ෨ಂൽನ ವಷბ౽ౙ ಜ, ಏඪ ฯ ෮ದಲ ൽನඈൿ ඩ ฏಭ฿ಞವ ವಷბದ ಆಯವ ಯದย ಒಳತಂലฆವ เඛೕಜචಗಳ ಮൡ౨ ಅ൶ೕბඩಯಗಳ ෬ว ൟೕბನ ಅತಳ ತಕౙ ൿ౪ . ඩ ඌ౽ರโ ಅඝ෮ೕൽದ ಆಯವ ಯ ಪತ ದ ෩ฆ ಪ ൟಗಳඝ౬ ಸ౽ბರಃౙ ಕำಸತಕౙ ൿ౪ .
(2) ಅಂಥ ಆಯವ ಯ ಅಂർ೧ನย , ඩ ඌ౽ರโ, ಇತರ เಷಯಗಳ ೯ಡ,- ¨sÁUÀ 4J , , 02 2022 11549 (ಎ) ಅඌඛಯಮದ ಮൡ౨ ಈ ඛಯಮಗಳ ෩ಲಕ ඩ ඌ౽ರಃౙ ವದ ಹಲโ ಕತბವ ಗಳඝ౬ චರๆคಸฤ ಅಗತ ฿ಗಬർඈಥ ๅಛಜ ಕౣ ಮൡ౨ ಕ౨ ಉಪීಧಗಳඝ౬ ಕย౭ ಸತಕౙ ൿ౪ ; () ඩ ඌ౽ರโ ಒಪ౭ ಂದ ലಆಂഴ ൞ඝ ಡൿಆಂಡ ಲಗಳ ීಧದย ෴ವ ಅಸฤ ಮൡ౨ ಬല ಯඝ౬ ർಯ ಡฤ ຄൕ෴ಜฆโඅೕ ಆ ಎม ಉൡಗಳඝ౬ ಗഴเನ ൽකಂಕඈൿ ർಯ ಡฤ ಉಪීಧ ಕย౭ ಸತಕౙ ൿ౪ ; () ಸ౽ბರಃౙ ಮൡ౨ ಇತฉ ಸ౽ბค ಏ೬ඛ౺ ಗัಡ ർಯ ಡ౽ದ ಎม ෮ತ౨ ಗಳඝ౬ ർಯ ಡฤ ಉಪීಧ ಕย౭ ಸತಕౙ ൿ౪ ; ಮൡ౨ (ല) ෩ฆ ൟಂಗำಗಳ ಅವඌಯ ಬ౯ ಂൽ ๅಚ ವඝ౬ ಭคಸฤ ౽ಗಬർದ ෮ತ౨ ౾ౙ ಂತ ಕല෫ ಇಲ ದౣ ෮ತ౨ ವඝ౬ ಸದค ವಷბದ ಆචಯย ౾ ಉัಆಳ ฤ ಅವ౽ಶ ඛೕಡತಕౙ ൿ౪ .
10. ฿ბಕ ವರൽ:- (1) ඩ ඌ౽ರโ, ಪ ൟಂൿ ಹಣ౽ ವಷბದ ತನ౬ ฿ბಕ ವರൽಯඝ౬ , ನ෩ච 1ರย ತฆ฿ಯದ ವಷბದ ೪ඨ 30ඡ ൽකಂಕಃౙ ෨ಂ, ಸ౽ბರಃౙ ಸย ಸತಕౙ ൿ౪ ;
(2) ವರൽ, ಹಣ౽ ವಷბದ ಅವඌಯย ನ ඩ ඌ౽ರದ ౽ಯბಚഖವഔಃ ಗಳඝ౬ , ಹಣ౽ ಪค౩ ൟಯඝ౬ , ಅඌ౽คಗಳ ಮൡ౨ ಬ౯ ಂൽವಗბದ เವರಗಳඝ౬ , ฃಜ ಸ౽ბರโ ಉว ೕದ เಷಯಗಳ ෬ว ಡൿಆಂಡ ಕ ಮವඝ౬ ಒಳತಂലರತಕౙ ൿ౪ ;
(3) ವರൽ, ฃಜ ಮಟౣ ದ ಸಲ ಸ෦ൟಯ ವ ವಹರൕಗಳ ฃಂಶವඝ౬ ಸಹ ಒಳತಂലರತಕౙ ൿ౪ .
11. ඩ ඌ౽ರದ ಧನಸಯ ಮൡ౨ ಲಗำ: (1) ඩ ඌ౽ರโ ತನ౬ ಸොಯย ಅಂಜೕಕคದ ඛಣბಯಗัಡ ಅඝರ฿ಜ,- (ಎ) ඛბಣ ౽ಮಛคಗัಛಜ; () ේ෦ಗำ ಮൡ౨ ಕಟౣ ಡಗಳඝ౬ ಅ೧ბโದ౽ౙ ಜ; ಅಥ฿ () ಸ౽ბರಃౙ ಆಡ౽ದ ෴โඃ ಲವඝ౬ ർಯ ಡฤ, ಅಥ฿ (ല)ಅඌඛಯಮದ ಅಥ฿ ಈ ಂං ೦คಯย ದ౪ ෴โඃ ಇತರ ಅඌඛಯಮದ ಅലಯย ಎൟ౨ ದ ಲವඝ౬ ಮฆඩವൟ ಡฤ; ಅಥ฿ ಈ ಅඌඛಯಮದ ෩ಲಕ ಅಥ฿ ෬ฉಡ ಅඌಂತತัಸมದ ෴โඃ ๑ಲౙ ಗಳ ಮൡ౨ ౾ಗಳ ಭದ ಗಳ ෬ว ಲ, ലಂಚฆ ಅಥ฿ ಇತರ งಪದย ಅವಶ ฿ಗಬർದౣ ෮ತ౨ ದ ಲವඝ౬ ಪഷಯಬൿ; ಪฏൡ,- i) ಸ౽ბರದ තವბ ೪ฃൟ ಇಲ ං ෴โඃ ಲವඝ౬ ಪഷಯತಕౙ ದ౪ ಲ ; ಮൡ౨ ii) ಲದ ෮ತ౨ , ಬല ದರ ಮൡ౨ ಲಗಳඝ౬ ಪഷದ ൽකಂಕ, ಮฆඩವൟಯ ౽ಲ ಮൡ౨ เඋನ ಮൡ౨ ಇತರ เಷಯಗิ คඈ ඛීಧචಗำ ಸ౽ბರದ ಅඝ෮ೕದචಡ ಒಳಪഔౣ ರತಕౙ ൿ౪ .
(2) (1) ඡ ಉಪඛಯಮದ ಅലಯย ෴โඃ ಹಣದ ෮ತ౨ ವඝ౬ ಲ ಪഷർಗ,- (ಎ) ಸ౽ბರದ තವბ ೪ฃൟ ಪഷಯං, ಲದ ෮ತ౨ ದ ෴โඃ ූಗವඝ౬ , ಲವඝ౬ ෴ವ ಉං౪ ೕಶ౽ౙ ಜ ಪഷಯมಜංೕ ಆ ಉං౪ ೕಶಕౙ ಲ ං ಇತರ ෴โඃ ಉං౪ ೕಶ౽ౙ ಜ เඛೕಜಸತಕౙ ದ౪ ಲ ; 11550 , , 02 2022 ¨sÁUÀ 4J () (1)ඡ ಉಪ ඛಯಮದ (ಎ) ಘಡದ ಅലಯย ಪഷಯมದ ಲದ ෮ತ౨ ದ ෴โඃ ූಗವඝ౬ ෴ವ ౽ಮಛคಗಳ ඛბಣ౽ౙ ಜ ಅಂಥ ಹಣವඝ౬ ಲ ಪഷಯมಜංೕ ಆ ౽ಮಛคಗಳ ඛბಣ౽ౙ ಜ เ๕ಷ฿ಜ ඛೕ೧ಆಂലฆವವರඝ౬ ຄರൡಪല ඩ ඌ౽ರದ ಇತರ ಅඌ౽คಗำ ಅಥ฿ ඥಕರคಡ ಬಳ ಅಥ฿ ಭ ಗಳඝ౬ ർಯ ಡฤ เඛೕಜಸತಕౙ ದ౪ ಲ ; () วಕౙ ಪತ ಗಳย ನ ಪ ൟಂൿ ൟൿ౪ ඩഖ ಅಥ฿ ಬದมವൕಯඝ౬ ಃಂඬ๎ನย (෩ಲ ನ෩ದචಯย ಒಂൿ ಡฉಯඝ౬ ಎึವ ෩ಲಕ) ಸ౭ ಷౣ ฿ಜ ಡಀ ಮൡ౨ ಅದඝ౬ ಸคಪലಸಀ ಮൡ౨ ಅದಃౙ วಕౙ ಪ൞ ඌ౽คಯವฆ ಕౙ ฆ೩ ౾ ඁുೕಕคರಀ. ඬಸ౨ ಕಗำ ಮൡ౨ ่ೕಚฆಗಳย ലದ ಎม ൟൿ౪ ඩഖಗำ ಮൡ౨ ඩბഖಗಳඝ౬ ಅඃ คೕൟಯย ඁുೕಕคಸಀ. ಎชಸฆಗำ, ็ಟ౬ ฑ ಗಳ ಬಳಃಯඝ౬ තಣბ฿ಜ ඛඌಸತಕౙ ൿ౪ ಮൡ౨ ಕ౨ ฿ಜ ದ౨ ๆ೧ನย ಅัฆโದඝ౬ , ็ಟ౬ ฑ ౾ฆโದඝ౬ ಕ౨ ฿ಜ ඁുೕಕคದ ຄರൡ ಅದඝ౬ ಅಂಜೕಕคಸತಕౙ ದ౪ ಲ ; ಮൡ౨ (ല) ඩ ඌ౽ರದ ಕೞคಯย ౷ ೕಕคಸมದ ಎม ෮ತ౨ ಗಳඝ౬ ಅಥ฿ ඩ ඌ౽ರದ วಕౙ ಃౙ ಜ෫ ಡฤ ෴โඃ ಂ౾ನย ർಯ ലದ ෮ತ౨ ಗಳඝ౬ ಕ౨ วಕౙ ๏ೕბಃ ಅലಯย วಕౙ ಃౙ ಡൿಆಳ ತಕౙ ൿ౪ ಮൡ౨ ಆ ನ෩ൿಗัಡ ඩ ඌ౽ರದ วಕౙ ಪ൞ ඌ౽ค ಮൡ౨ ಆಕ౨ ฆ ಕౙ ฆ೩ ಕತಕౙ ൿ౪ .
(3) ෴โඃ ฤ ಗำ, ಪ ෴ಣಭ ฤ ಗำ ಮൡ౨ ൽม౷ ฆ ฤ ಗಳඝ౬ ದ౫ ಪലವย ಮൡ౨ ඛൟ ವย ฃಜ ಆ൮ბಕ ಯย ಮൡ౨ ฃಜ ಖ೦ච ಯย ಒಳತಂലฆವ ඛಯಮಗำ ಅನ౷ ಯ฿ಗತಕౙ ൿ౪ ;
(4) ಅಂ ෨ർ ಂಕಗಳඝ౬ ಖคೕൽ ಅโಗಳඝ౬ ඩ ඌ౽ರದ ಕೞคಯย ಬಳಃಛಜ ඛೕಡತಕౙ ൿ౪ . ಅಂ ෨ർ ಂಕಗಳ ๅಚ ದ ීಧದย ಪ ೕಕ ൽม౷ ฆ ย ನ ෩ಲಕ ಹಣ ಡಯತಕౙ ൿ౪ .
(5) ๅಚ ವඝ౬ ಈ ෨ಂൽನ ಪ උನ ๏ೕბಃ ಮൡ౨ ಉಪ๏ೕბಃಗಳ ಅലಯย ವಜೕბಕคಸತಕౙ ൿ౪ :- ಪ උನ ๏ೕბಃ ಉಪ๏ೕბಃ (ಎ)ಅಧ ౘฆ ಮൡ౨ ಸದಸ คಡ ಭ ಗำ ಮൡ౨ ඹೕ೩ಗำ. ඩ ඌ౽ರದ ಅಧ ౘฆ ಮൡ౨ ಸದಸ คಡ ಭ ಗำ ಅಥ฿ ඹೕ೩ಗำ. ()ಬ౯ ಂൽ ವಗბದ ಬಳ (i) ಆಕ౨ ರ ಬಳ
(ii) ಬ౯ ಂൽ ವಗბದ ಬಳ ()ಭ ಗำ (i) ಪ ෴ಣ ಭ
(ii) ಇತರ ಭ ಗำ (ല)ൽม౷ ฆಗำ (i)ലಡ ದರಗಳ ಮൡ౨ คಡಗำ
(ii)ಅಂ ಮൡ౨ ങยಛ ಂ ๅಚ
(iii)ศಖನ ಜ
(iv)ඬಸ౨ ಕಗำ ಮൡ౨ ඛಯತ౽ยಃಗำ ¨sÁUÀ 4J , , 02 2022 11551
(v)เൿ ൬ ಮൡ౨ ษഔಂ ๅಚ ಗำ
(vi)ರ฿ ๅಚ ಗำ
(vii)෨ದ ಣ ๅಚ ಗำ
(viii)ඪೕഫೕಪಕರಣಗำ
(ix)ಇತฉ (ಇ)౽ඞඝ ීඌ ๅಚ ಗำ
(i)ವ౾ೕಲರ ඹೕ೩ಗำ
(ii)෨ർ ಂಕ ๅಚ ಗำ
(iii)ක ෴ಲಯ ඹೕ೩ಗำ (ಎෆ) ಲಗำ ಮൡ౨ ෨ಂಗಡಗำ
(i)ಲಗಳ ಮฆඩವൟ
(ii) ಲಗಳ ෬ยನ ಬല
(iii) ಲಗำ ಮൡ౨ ෨ಂಗಡಗำ (೧) ಇತರ ๅಚ ಗำ
(i) ಅඝർನಗำ ಮൡ౨ เർ ൮ბ ๆತನಗำ
(ii)ಲಗำ ಮൡ౨ ಕಟౣ ಡಗಳ ෬ยನ ීಡ฿ಳ ๅಚ .
(iii)ඛವბಹൕ ಮൡ౨ ൿರ౨ ಗำ
(iv)ಭದ ൞ ಪತ ಗำ, ലಂಚฆಗำ, ౣ ಋ ಗำ ಅಥ฿ ಇತರ วಳ ಭದ ಗಳ ಖคೕൽಗำ.
12. วಕౙ ಪತ ಗำ ಮൡ౨ วಕౙ ಪತ ಗಳ ಪ ಕಟൕ.- (1) ඩ ඌ౽ರದ วಕౙ ಪತ ಗำ ಕකბಟಕ ಆ൮ბಕ , 1958ರ ಉಪීಧಗಳඝ౬ ಅඝಸคಸತಕౙ ൿ౪ ಮൡ౨ ನ෩ච-2ರย ຂัฆವโಗಳ ೯ಡ ತൡ౨ ಪലಸมඈಥ ඬಸ౨ ಕಗำ ಮൡ౨ ค೧ಸౣ ฆಗำ ಟ ನ෩චಗಳඝ౬ ಅಂಜೕಕคಸತಕౙ ൿ౪ ಮൡ౨ ඛವბಸತಕౙ ൿ౪ . ವಷბದ ಆචಯย Annual Statement of Accounts ಮൡ౨ Balance Sheet ತ෴คಸತಕౙ ൿ౪ .
(2) ඩ ඌ౽ರದ วಕౙ ಪತ ಗಳඝ౬ ಪค๗ೕඌ๋ತಹ คೕൟ ಮൡ౨ ಪค๗ೕಧಕರ ವರൽಯ ಒะಂಶಗำ ನ෩ච-3ಯย ๋ ಇರತಕౙ ൿ౪ ;
(3) วಕౙ ಪค๗ೕಧಕฆ ൞โ วಕౙ ಪค๗ೕಧචಯඝ౬ ඩ ฏಸฤ ಉං౪ ೕ๏ฆ๋ಥ ൽකಂಕದ ಬಡ ಎರഴ ฿ರಗัಜಂತ ಕല෫ ಇಲ ඈ ෨ಂತ฿ಜ ඩ ඌ౽ರಃౙ ยತ ඣೕഔೕ ඛೕಡತಕౙ ൿ౪ ; ಪฏൡ, ಈ ඛಯಮದย ಏඡ ಇದ౪ ง, วಕౙ ಪค๗ೕಧಕฆ, เ๕ಷ ౽ರಣಗัಛಜ, ಅโಗಳඝ౬ ಬฉൿ ർಖย, ಎರഴ ฿ರಗัಜಂತ ಕല෫ ಅವඌಯ ඣೕഔೕ ඛೕಡಬൿ ಅಥ฿ ඩ ඌ౽ರಃౙ ඣೕഔೕ ඛೕಡං เ๕ಷ ಅಥ฿ ಸเವರ วಕౙ ಪค๗ೕಧචಯඝ౬ ඩ ฏಸಬൿ;
(4) วಕౙ ಪค๗ೕಧಕඝ ಅಥ฿ วಕౙ ಪค๗ೕಧಕฆ ತಮ ಕತბವ ಗಳඝ౬ ඛವბವ ಉං౪ ೕಶಗัಛಜ, ඩ ඌ౽ರದ ಎม วಕౙ ಪತ ಗำ ಮൡ౨ ಇತฉ ർಖวಗಳඝ౬ ඣೕಡฤ ಅವ౽ಶವඝ౬ ຄಂൽರತಕౙ ൿ౪ . 11552 , , 02 2022 ¨sÁUÀ 4J
(5) วಕౙ ಪค๗ೕಧಕඝ, วಕౙ ಪค๗ೕಧචಯඝ౬ තಣბತัದ ತฆ฿ಯ ෩ฆ ൟಂಗำಗಳ ಒಳಛಜ วಕౙ ಪค๗ೕಧක ವರൽಯ ಒಂൿ ಪ ൟಯඝ౬ ඩ ඌ౽ರಃౙ ಮൡ౨ ฃಜ ಸ౽ბರಃౙ ಕำಆಡತಕൿ౪ ;
(6) ಜ෫ ಮൡ౨ ಖೋბಗಳ ಪค๗ೕඌತ ฿ბಕ วಕౙ ಪತ ಗำ ವბಜඛಕ ಪค๏ೕಲචಡ ෨ಕ౨ ฿ಜರತಕౙ ൿ ಮൡ౨ ฃಜ ಸ౽ბರದ ಅඝ෮ೕದච ಪഷൿ ಅದඝ౬ ಅඌಂತ ฃಜ ಪತ ದย ಪ ಕഔಸತಕౙ ൿ. ****** ನ෩ච-1 ฿ბಕ ವರൽ (ඛಯಮ 10ඝ౬ ඣೕല) ---------------- ವಷბ౽ౙ ಜ ಲಀౙ ಂല ඩฏಪคಕ ಪ ඃಶ ಅไൽ౫ ඩ ඌ౽ರದ ฿ბಕ ಆಡัತ ವರൽ.
(1) ಆಡัತ,-
(1) ඩ ඌ౽ರದ ರಚච.
(2) ඩ ඌ౽ರದ ಸದಸ ರ ກಸฆಗำ ಮൡ౨ ಅವರ ං౪ .
(3) ನഷಸมದ ಸොಗಳ ಒ ಮൡ౨ ಅඌඛಯಮದ 4ඡ ಪ ಕರಣದย ತൡ౨ ಪലಸมದౣ ಒ ಯ ಸොಗಳඝ౬ ನഷಸൽฆโದಃౙ ౽ರಣಗำ.
(4) ಸොಗัಡ ඛฏತರ฿ಜ ಣฆಜฃඈಥ ಸದಸ ರ ກಸฆಗำ.
(5) ඩ ඌ౽ರದ ಸ෦ൟ ಮൡ౨ ಉಪ ಸ෦ൟಗಳ ರಚච.
(6) ಸ෦ൟಗำ ಮൡ౨ ಉಪ ಸ෦ൟಗำ ನഷದ ಸොಗำ.
(7) ඩ ඌ౽ರದ ಅඌ౽คಗำ ಮൡ౨ ಬ౯ ಂൽ.
(8) ඩ ඌ౽ರದ ಅඌ౽คಗำ ಮൡ౨ ಬ౯ ಂൽಛಜ ಇฆವ ಆವರಣಗำ.
(9) ඪೕഫೕಪಕರಣಗำ ಮൡ౨ ศಖನ ಜ ಗำ.
(10) ඩ ඌ౽ರದ ౩ ฃ౨ .
(11) ෮ೕഓฆ ฿ಹನಗำ, ಧನ ಜ , ೯ೕಡൕಗำ.
(12) ඬಸ౨ ಕಗำ, ನ෩චಗำ, ർಖวಗಳ ඛವბಹൕ.
(13) ನಗൿ, ಅ෩ಲ ಜ ಗำ, ෨ಖ ർಖวಗำ ಮൡ౨ ಕಡತಗำ, ಅโಗಳ ಅರಃ౹ ಮൡ౨ ರౘൕ.
(2) ಬ೬ഡ ಮൡ౨ ౙ ೕಂಗำ,-
(1) ฿ბಕ ಜ෫ಗำ ಮൡ౨ ಖೋბಗำ:- ౽ಮಛคಗಳ, ಕಟౣ ಡಗಳ, ౙ ೕಂಗಳ, ๅಯ ກಸฆ ಂൽನ ವಷბದ ಅಂತ ದವฉಡ ലದ ๅಚ , ಆಜฆವ ฿ಸ౨ เಕ ಪ ಗൟ ಪ ಸಕ౨ ವಷბದ ๅಚ 1 2 3
(2) 1ඡ ನย ಉว ೕಸมದ ౽ಮಛคಯ ಪ ಗൟಯย เಬๆකದง ಆಜದ౪ ฉ, ಅದಃౙ ౽ರಣಗำ.
(3) ౙ ೕಂಗಳඝ౬ , ඩ ೬ಋౣ ಗಳඝ౬ ಪคಷౙ ರൕ ಏකದง ലದ౪ ฉ, ಆ ಪคಷౙ ರൕಗัಡ ౽ರಣಗำ.
(4) ತඪ౭ ತಸ౩ ฃಜฆವ ಏ೬ඛ౺ ಗำ ಮൡ౨ ಇมಒಗำ, ಅಂಥ ಏ೬ඛ౺ ಗಳ ಮൡ౨ ಇมಒಗಳ ෬ว ಡൿಆಂಡ ಕ ಮ. ¨sÁUÀ 4J , , 02 2022 11553
(5) ඩ ඌ౽ರ ඛඌಯ ಪ ౨ ತ ౩ ൟಗൟ,- i. (ಎ) ಹಣ ഩವ ಇഔౣ ฆವ ಂ౾ನ ກಸฆ. () ಌ ಒ ಮൡ౨ ಌಯ ಸ౷ งಪ. () ౾ ii. ഩವಗำ ಮൡ౨ ഩವಗಳ ಸ౷ งಪ. iii. ಎತ౨ มದ ಲಗำ ಮൡ౨ ಅโಗಳ ๅಚ . iv. ಅඝർನಗำ, ಧನಸಯಗำ, ๋ൟಡಗำ, ඃಡಗำ, ౽ಃಗำ.
(6) วಕౙ ಪತ ಗಳ ඛವბಹൕ ಮൡ౨ วಕౙ ಪค๗ೕಧච ಮൡ౨ ಅದರ ງತ.
(7) ಹಣ౽ ವಷბದ ಅವඌಯย ಹಣ ൿฆಪೕಗ ಮൡ౨ ನಷౣ , ಆ౨ ಯ ನಷౣ , ಆ౨ ಯ ಒൡ౨ ವค, ಕಳ ತನ ಇโ ෴โർದง ಇದ౪ ฉ ಅโ ಡൿಆಂಡ ಕ ಮ ಅಥ฿ ലದ ๏මರ౺ .
(8) ಆಕ౨ ฆ, ಅವರ ಅඌ౽คಗำ ಅಥ฿ ಅඌಂತ ಏ೬ඛ౺ ಗำ ඩ ೬ಕౣ ಗಳ ಮൡ౨ ౙ ೕಂಗಳ ಪค๏ೕಲච ഴโൿ, ಅಂಥ ಪค๏ೕಲචಗಳ ෬ยನ ഔಪ౭ ಗำ ಮൡ౨ ೦ค ಏ೬ඛ౺ ಗำ ಅತಂಡ ಕ ಮಗำ.
(9) ෴โඃ ಇತರ ಪ ෨ಖ เಷಯಗำ, ಷฃಗูಂൽಡ.
(3) ฃಜ ಮಟౣ ದ ಸಲ ಸ෦ൟ.-
1. ವಷბದ ಅವඌಯย ฃಜ ಮಟౣ ದ ಸಲ ಸ෦ൟ ನഷದ ಸොಗಳ ౾౹ ಪ౨ ವರൽ ಮൡ౨ ಸොಗಳ ർಖว.
2. ವಷბದ ಅವඌಯย ಪ ෨ಖ เಷಯಗಳ ෬ว ඩ ඌ౽ರಃౙ ฃಜ ಮಟౣ ದ ಸಲ ಸ෦ൟ ඛೕലದ ಸಲກಯ ౾౹ ಪ౨ ವರൽ.
3. ෬ಲౙ ಂಡ เಷಯಗัಡ ීඌඈ ඩಲචಯ ౾౹ ಪ౨ ವರൽ. ನ෩ච-2 ඩ ඌ౽ರದ วಕౙ ಪತ ಗำ (ඛಯಮ 13ඝ౬ ඣೕല)
1. วಕౙ ಪತ ඬಸ౨ ಕಗำ, ค೧ಸౣ ฑ.
2. วಡౠ ฑ ಮൡ౨ วಡౠ ฆಗಳ ඛವბಹൕ.-
(1) ඩ ඌ౽ರದ ඛඌಡ ීಧಪಟౣ ಂ ඩ ඌ౽ರದ ಕೞคಯย ಈ ෨ಂൽನ ค೧ಸౣ ฆಗಳඝ౬ ඛವბಸತಕౙ ൿ,- (ಎ) ๆತನ ඬಸ౨ ಕ. () วಕౙ ಪತ ಗಳ วಡౠ ฆ. () ನಗൿ ඬಸ౨ ಕ. (ല) ๋ൟಡಗಳ ವยಗಳඝ౬ ವ ലಃ, ಗ ಹൕ ಮൡ౨ ౾ ค೧ಸౣ ฆ. (ಇ) ಡ౽ದ ವยಗಳඝ౬ ൧ೕคವ ค೧ಸౣ ฆ. (ಎෆ) ඩ ඌ౽ರದ ේ෦ ಮൡ౨ ಆ౨ ಗัಡ ීಧಪಟౣ ಂ ലಡಯ ಅಥ฿ ේಉർಯದ ലಃ ಮൡ౨ ಗ ಹൕಗಳ ค೧ಸౣ ฆ. (೧) ರೕൟ ඬಸ౨ ಕಗำ ಮൡ౨ ಅโಗಳ ಈಂಟฑ මฯ ಗูಂൽಡ ಇತฉ ౷ ೕಂൟಗಳ ค೧ಸౣ ฆಗำ. (ກೖ) ൽม౷ ฆ ๅಚ ಗಳ ค೧ಸౣ ฆ. (ಐ) ෨ർ ಂಕ ค೧ಸౣ ฆ. (೬) ಭದ ൞ ಪತ ಗำ, ౣ ಋ ಗำ ಮൡ౨ ലಂಚฆಗಳ ค೧ಸౣ ฆ. (ಃ) ಬ౯ ಂൽ ಮൡ౨ วಕౙ ಪค๗ೕಧච ค೧ಸౣ ฆ. 11554 , , 02 2022 ¨sÁUÀ 4J (ಎฯ) ศಖನ ಮಜ ಮൡ౨ ෨ൽ ತ ನ෩චಗำ; ඪೕഫೕಪಕರಣಗำ; ಮൡ౨ ಕฯ ಗำ, ഛභ ซಟฑ ಗำ, ಉත ಟฑ ಗำ, ฿ಟฑ ಁಲฑ ಗำ, ಹ฿ ඛತ ಕಗำ, ಉಪಕರಣಗำ ಮൡ౨ ౩ ವರಗำ ಮൡ౨ ಇತฉ ಮಜ ಗัಡ ීಧಪಟౣ ಂ ౷ ೕಂൟಗำ, ඛೕലಃಗำ ಮൡ౨ ౾ಯඝ౬ ൧ೕคವ ർ౨ ඝ ඬಸ౨ ಕಗำ. (ಎಂ) ಌ ෨ಂಗಡ วಕౙ ಪತ ಗำ. (ಎඨ) ౩ ฃ౨ ಗಳ ค೧ಸౣ ฆ. (ಓ) ഷി ౣ ಋ ವ౨ ಗಳ ค೧ಸౣ ฆ. (ඪ) ฿ბಕ ಆർಯ ಮൡ౨ ವ ಯ วಕౙ ಪತ ಟ ಆ౨ ಮൡ౨ ຄൕಛคಃ (Balance Sheet)
(2) ತನ౬ วಕౙ ಪತ ಗಳඝ౬ ඛವბವย , ඩ ඌ౽ರโ ಈ ෨ಂൽನ ౽ಯბเඋನಗಳඝ౬ ඩยಸತಕౙ ൿ, ಎಂದฉ:- (ಎ) ಪ ൟಂൿ ಹಣ౽ ವಷბ౽ౙ ಜ วಕౙ ಪತ ಗಳඝ౬ ಪ ೕಕ฿ಜ ඛವბಸತಕౙ ൿ. () ಎม วಕౙ ඬಸ౨ ಕಗัಡ ಮൡ౨ ค೧ಸౣ ฆಗัಡ ಭದ ฿ಜ ರഖౣ ౾ರತಕౙ ൿ. () ಎม วಕౙ ඬಸ౨ ಕಗಳ ඬಟಗัಡ ಕ ಮ ಒ ඛೕಡತಕౙ ൿ౪ ಮൡ౨ ಪ ൟಂൿ ඬಟಃౙ ඩ ඌ౽ರದ ෮ಹคඛಂದ ෨ං ಕತಕౙ ൿ౪ . (ല) ರೕൽ ඬಸ౨ ಕಗಳඝ౬ ඛೕഴโದ౾ౙ ಂತ ෨ಂ ಅโಗಳ ඬಟಗัಡ ಅඃ คೕൟ ෨ං ಕತಕౙ ൿ. ಆಕ౨ ฆ ಪ ൟಂൿ ඬಸ౨ ಕವඝ౬ ඛೕഴโದಃౙ ෨ಂ ಅโಗಳ ෬ว ಒಳತಂലฆವ ඬಟಗಳ ಒ ಯ ಬಡ ಒಂൿ ಪ ಣ ಪತ ವඝ౬ ർಖฤ ಡತಕౙ ൿ౪ . ನ෩ච-3 วಕౙ ಪค๗ೕಧಕರ ವರൽಗำ (13(2)ඡ ඛಯಮ ඣೕല)
(1) ඩ ඌ౽ರದ ඛඌಯ วಕౙ ಪತ ಗಳ ಪค๗ೕಧච ഴ฿ಗ, วಕౙ ಪค๗ೕಧಕඝ ನಗൿ ๑ಲౙ ඝ౬ ಪค๏ೕยಸತಕౙ ൿ౪ ಮൡ౨ ನಗದඝ౬ ಪค๏ೕಲචಛಜ ಁಡศ ൧ೕคಸม ಎಂ්ದඝ౬ ವರൽಯย ຂಳತಕౙ ൿ౪ .
(2) วಕౙ ಪค๗ೕಧಕඝ วಕౙ ಪค๗ೕಧච ഴ฿ಗ ലಂಚฆಗำ, ฆ ಪ ಣಪತ ಗำ, ಸ౽ბค ಂി ಗำ ಮൡ౨ ಇತರ ಭದ ൞ ಪತ ಗಳඝ౬ ಮൡ౨ ಂ౾ನ ඩ ඬಸ౨ ಕಗಳඝ౬ ಪค๏ೕยಸತಕౙ ൿ౪ ಮൡ౨ ಅโಗำ ಸค෴ಜๅ ಎಂൿ ಉഴීൽ౨ ೕ ಎಂ්ದඝ౬ ವರൽ ಡತಕౙ ൿ౪ .
(3) วಕౙ ಪค๗ೕಧಕඝ วಕౙ ಪค๗ೕಧච ഴ฿ಗ ಉದ เವ ಇತರ ಪ ๔౬ ಗಳ ೯ಡ,- (ಎ) ඛವბಸಃಂൿ ಅಗತ ಪലಸมದ วಕౙ ಪತ ಗಳඝ౬ ಮൡ౨ ค೧ಸౣ ฆಗಳඝ౬ ಸค෴ಜ ಇಡมಜං; () ඩ ඌ౽ರಃౙ ಬರ౽ಜฆವ ๋ൟಡಗಳඝ౬ ಮൡ౨ ಇತರ ಜ෫ಗಳඝ౬ ಸ౽ಲದย ವย ಡมಜං ಮൡ౨ ಬಹಳ ൽನൽಂದ ౾ ಇದ౪ ෮ತ౨ ವඝ౬ ವย ಡฤ ಕ౨ ಕ ಮಗಳඝ౬ ಡൿಆಳ มಜං, ಕ ಮ ಡൿಆಳ ൽದ౪ ย ෴ವ ಪ ಕರಣಗಳย ಅಂಥ ಕ ಮ ಡൿಆಳ มಜಲ ; ¨sÁUÀ 4J , , 02 2022 11555 () ಎม ಗ ಹൕಗಳඝ౬ ತ౷ คತ฿ಜ วಕౙ ಃౙ ಡൿಆಳ มಜං; (ല) ෴โඃ ๋ൟಡಯඝ౬ ಮක౬ ಡมಜං ಅಥ฿ ಅದರ ෮ತ౨ ವඝ౬ ಕല෫ ಡมಜං, ಜದ౪ ย , ಕ౨ ಅඌ౽ರ ಪഷൿ ಅದඝ౬ ಡมಜං; (ಇ) ವಸมದ ๅಚ โ ೪ฃದ ಬ೬ഡ ಡ ಅඝರ฿ಜං ಮൡ౨ ಅಂಥ ಬ೬ഡ ನย ಬದมವൕ ലಆಳ มಜದ౪ ฉ, ಆ ಬದมವൕಗำ ෴โโ?; (ಎෆ) ๅಚ ದ ಪ ൟಂൿ ౨ ನ ಬಡ ಸౘಮ ඩ ඌ౽ರൽಂದ ೪ฃൟ ಪഷಯมಜං ಮൡ౨ ಅದಃౙ ಕ౨ ่ೕಚคನ ಸಮಥბච ಇං; (೧) ෬ส౬ ೕಟಃౙ ൿಂൿ ๅಚ ๅಂൿ วಕౙ ಪค๗ೕಧಕඝ ಅඩ ಯ ಪഔౣ ฆ๋ಥ ๅಚ ದ ෴โඃ ౨් ಇං; ಮൡ౨ (ಎೖ ) ತౘಣದ ಖბಡ ಅಗತ เಲ ದ ಎม ಹಣವඝ౬ ಂಀಗಳย ഩವ ಇಡมಜං ಮൡ౨ ກೋ ವค ඛඌಗಳඝ౬ ಸಮಪბಕ฿ಜ ലಃ ಡมಜං ಎಂ්ದඝ౬ ವರൽ ಡತಕౙ ൿ౪ .
(4) วಕౙ ಪค๗ೕಧಕඝ ๅಚ ಗಳย ඩ ඌ౽ರಃౙ ಬರ౽ದ ๋ൟಡಗಳ ಗ ಹൕಯย ಅಥ฿ วಕౙ ಪತ ಗಳย ತನ౬ ಗಮನಃౙ ීದ ෴โඃ ෨ಖ ಅඥತ ಗำ ಅಥ฿ ಅಕ ಮದ ಬಡ , ಮൡ౨ ಹಣโ ನಷౣ ಅಥ฿ ೕมಜฆವ ಬಡ ಎม ಪ ಕರಣಗಳඝ౬ , ಆ ನಷౣ ಃౙ ಅಥ฿ ೕมൿದಃౙ ඡರ฿ಜ ಅಥ฿ ಪฌೕౘ฿ಜ ಜ฿౪ ರฃದ ವ ౾౨ ಗಳ ກಸฆಗಳ ಸತ ವರൽ ಡತಕౙ ൿ౪ .
(5) วಕౙ ಪค๗ೕಧಕඝ ಈ ವರൽಡ ಈ ෨ಂൽನโಗಳඝ౬ ಲಗൟ౨ ಸತಕౙ ൿ,- (ಎ) ಬ೬ഡ วಕౙ ๏ೕბಃಗಳ ಅലಯย ౷ ೕಂൟ ಮൡ౨ ๅಚ ಗಳ เವರ ಪತ ; () ಆർಯ ಮൡ౨ ๅಚ ದ เವರ ಪತ ; () ಆ౨ ಮൡ౨ ຄൕಛคಃಗಳ ಁ ുೕಂತ เವರ ಪತ ; (ല) ലಂಚฆಗำ, ฆ ಪ ಣ ಪತ ಗำ, ಸ౽ბค ಂഴಗำ ಮൡ౨ ಇತฉ ಭದ ൞ ಪತ ಗಳ เವರ ಪತ ; ಮൡ౨ \ (ಇ) ನಗൿ งಪದ ಅಥ฿ ವ౨ งಪದ ಂൽನ ౾ಗำ ಮൡ౨ ೈย౨ ౾ಗಳඝ౬ , ๋ൟಃಗำ, ෮ತ౨ ಗำ ෨ಂ൞ದโಗิ คඈ ฃಜಸ౷ ದ ಎม ౨් ಗಳ ലಃ, ಗ ಹൕಗำ ಮൡ౨ ౾ಗಳ ಒಂൿ ಁ ുೕಂತ เವರ ಪತ .
(6) วಕౙ ಪค๗ೕಧಕඝ ಪค๗ೕಧච ലದ วಕౙ ಪತ ಗಳ ಒಂൿ ౾౹ ಪ౨ ವರൽಯඝ౬ (౷ ೕಂൟಗำ, ๅಚ ಗำ ಮൡ౨ ಜ ಖೋბ ಪഔౣ ) ದ౫ ಪലಸತಕౙ ൿ౪ ಮൡ౨ วಕౙ ಪค๗ೕಧක ವರൽಯ ೯ಡ ಅದರ ෩ฆ ಪ ൟಗಳඝ౬ ಸย ಸತಕౙ ൿ౪ . 11556 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, , 02 2022 ¨sÁUÀ 4ಎ ನ෩ච-4 ಆಯವ ಯ (ඛಯಮ 8ඝ౬ ඣೕല) ಅඌ౽คಗಳ ๆತನ, ಬ౯ ಂൽ ವಗბದ ๆತನ, ඛಗൽತ ಪ ෴ಣ ಭ ಗำ, ൡഔౣ ಭ , ಇತฉ ಭ ಗಳ, เർ ൮ბ ๆತನಗำ ಆಯವ ಯ ವಜೕბಕರಣ (วಕౙ ๏ೕბಃ) วಕౙ ๏ೕბಃ 2020-21ರ ಬ೬ഡ 2021-22ರ ಬ೬ഡ ກೋ ವค + ಇำವคಯ ವ ൞ ಸ ກೋ ವค ಡൿಀವ ಅಥ฿ ಪคಷౙ ೃತತัವ ಸ౽ბค ಆඃಶಗಳ ಉർ౪ ರತัโದฌಂൽಡ ವ ൞ ಸ౽ౙ ಜ เವರൕ ಅല ഔಪ౭ : 1. ಪ ൟಂൿ ನ෩චಯ ෬ว ಒಂඃ ಒಂൿ ෨ಖ ๏ೕბಃಯඝ౬ ತ ಆಡಀ.
2. ൞൞ౙ ยಕ ಬ౯ ಂൽಗัಡ ීಧಪಟౣ ಂ ಅಂർ೩ಗัಛಜ ಪ ೕಕ ಅඝීಧವඝ౬ ಕำಸಬൿ.
3. ಇತฉ ಭ ಗำ – ಇದರലಯย ಮච ലಡ ಭ ಮൡ౨ ನಗರ ಪคರ ಭ ಗำ เವರಗಳඝ౬ ಪ ೕಕ฿ಜ ൧ೕคಸತಕౙ ൿ౪ . ൽකಂಕ: ಅಂർ೩ ಅඌ౽คಯ ಸ ಮൡ౨ ಪದකಮ ¨sÁUÀ 4ಎ PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, , 02 2022 11557 ನ෩ච-4 (෨ಂൿವคൿൿ) ಪคಷౙ ೃತ ದರඈ _______________ ඡ ವಷბ౽ౙ ಜ ಅඌ౽คಗಳ/ಬ౯ ಂൽಗಳ (ಌ ಅಥ฿ ൞൞ౙ ยಕ) ඛಗൽತ ಭ ಗำ ಇ൞ ൽಗಳ ๆತನ౽ౙ ಜ ಉං౪ ೕ๏ಸมದ ಏඩბഖಗಳ เವರಗಳ ຂัಃ ಆಯವ ಯ ವಜೕბಕರಣ. ಕ ಮ ಒ ກಸฆ ಪದකಮ ಅಂർ೩ಗಳ ඬಟಃౙ ಉว ೕಖ ං౪ ಯ ೪ฃದ ๆತನ ಅಂಕಣ 5(ಎ)ನย ฆವ ದರඈ ವಷბ౽ౙ ಜ ಏඩბഖ ലದ ෮ತ౨ ಕඛಷౣ ಗคಷౣ ෨ಂൽನ ವಷბದ ಏඪ ฯ 01ฏൿ ౾ ಇฆವ ಸ౽ბค ඥಕರನ ฿ಸ౨ เಕ ๆತನ (ಎ) () () 1 2 3 4 5 6 ವಷბඅಳಡ ಬರ౽ದ/ ಬರ౽ಜฆವ ๆತನ ಬല౨ ವಷბ౽ౙ ಜ ಒದಜಸมದ ಒഖౣ ෮ತ౨ ಅಂದฉ ಅಂಕಣ 6 ಮൡ౨ 7 (1)ಗำ ಒഖౣ ค ಪ ෴ಣದ ๅಚ , ಌ ಕ ಪ ෴ಣ ಭ ಮൡ౨ คಡ ಲಭ ಭ ൡഔౣ ಭ ನಗರ ಪคರ ಭ , ಮච ലಡ ಭ , ಎ ಎฯ ಆฑ. ಮൡ౨ เ ඛೕคನ ಭ , ೕಜක ಭ , ็ದ ౾ೕಯ ಭ , ಇ൞ ൽಗಥ ಇತರ ඛಗൽತ ಭ ಗำ ಷฃ ๆತನ ಬല౨ ಯ ൽකಂಕ (ಎ) ๆತನ ಬല౨ ಯ ದರ () ವಷბ౽ౙ ಜ ๆತನ ಬല౨ ಯ ෮ತ౨ () 7 8 9 10 11 12 ഔಪ౭ : 1. ൞൞ౙ ยಕ ಬ౯ ಂൽಗಳ เಷಯದย ෴ವ ඩ ඌ౽ರ ಮൡ౨ ಅವඌಯย ಅವฆಗಳඝ౬ ಡൿಕม൧ೕ ಅದඝ౬ ತಪ౭ ඃ ನ෩ൽಸತಕౙ ൿ౪ .
2. ವ ವ౩ ಯ ಒ ಗำ ಅඝීಧ 5ರย ನ෩ൽโದฌಂൽಡ ಒඪ౭ ಆಳ ತಕౙ ൿ౪ .
3. ๆತನ ฤ ಗัಂದ ഖౣ ಡมದ ಸ౽ბค ඥಕರฆಗಳ ීಧದย ಅವฆಗಳ ກಸฆಗಳඝ౬ ඛೕഴವ ಅವಶ ಕ ಇฆโൽಲ . ಆದฉ, ಅವฆಗಳ ං౪ ಗಳ ಪದකಮಗಳඝ౬ ತ ಸಬൿ.
4. ൞൞ౙ ยಕ ಬ౯ ಂൽಗัಛಜ ಪ ೕಕ ಅඝීಧಗಳඝ౬ ತ෴คಸತಕౙ ൿ౪ . ൽකಂಕ: ಅಂർ೩ ಅඌ౽คಯ ಸ ಮൡ౨ ಪದකಮ 11558 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, , 02 2022 ¨sÁUÀ 4ಎ ನ෩ච-4 (෨ಂൿವคൿൿ) ඩ ඌ౽ರಃౙ ೪ฃದ ಒഖౣ ಌ ಬಲವඝ౬ ಮൡ౨ ෴โർದง ತฆ฿ಯ ಬದมವൕಗัದ౪ ฉ ಅโಗಳඝ౬ ൧ೕคವ เವರ ಪഔౣ . ಇมಒಯ ກಸฆ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ಆಯವ ಯ ವಜೕბಕರಣ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (วಕౙ ๏ೕბಃ) ೕಜච/ೕಜඡತರ ๆತನ ๔ ೕ 00000-0000ರ ಅಂർ೩ ಅඝීಧ ’’ ನย คඈ ೪ฆ ಡมದ ං౪ ಗಳ ಒ ං౪ ಗಳ ൡರ฿ಯ ವ ൞ ಸ, ಅಂದฉ, ං౪ ಗಳඝ౬ ರൿ౪ ತัโൿ / ౣ โൿ ං౪ ಗัಛಜ ** ಸ౽ბค ಆඃಶಗಳ ೪ฃൟ ඩ ඌ౽ರಃౙ ಉว ೕಖ 1 2 3 4 ಌ ං౪ ಗำ ൞൞ౙ ยಕ ದ౪ ಗำ ಇมಒಂದ ౷ ೕಕคಸมದ ං౪ ಗಳ เವರಗำ ಕ ಮ฿ಜๅ ಮൡ౨ ಅโಗಳඝ౬ ಸ౽ბค ಆඃಶ ಒ : , ඛಯ෦ತ ಪ ಣ (ನඈಡ) ඈ ಅโಗಳඝ౬ ಸค෴ಜ ඣೕಡมಜං ಎಂൿ ඁുೕಕคಸมಜං. ** ഔಪ౭ :- ಸ౽ბค ಆඃಶಗಳ ಪ ൟಗಳඝ౬ เವರಣ ಪತ ಃౙ ಲಗൟ౨ ಸತಕౙ ൿ౪ . ಸ౽ბರದ ౽ಯბದ๏ბ, ------------------ಇมಒ, ಂಗิฆ. ಕකბಟಕ ฃಜ ඩಲರ ಆඃ๎ඝರ ಮൡ౨ ಅವರ ກಸคನย , (เಮม౾౹ .) ಸ౽ბರದ ಅඌೕನ ౽ಯბದ๏ბ ಪ ฿ೕದ ಮ ಇมಒ PR-753 ¨sÁUÀ 4J , , 02 2022 11559 GOVERNMENT OF KARNATAKA No. TOR 91 TDA 2020 Karnataka Government Secretariat, Vikasa Soudha, Bangalore, dated 19-08-2022. NOTIFICATION Whereas, the draft of the Lakkundi Heritage Area Development Authority Rules 2021, was published as required by sub section (1) of section 34 of the Lakkundi Heritage Area Development Authority Act 2020 (Karnataka Act No.50 of 2020) in Notification No. TOR 91 TDA 2020, dated: 28-12-2021 in Part-IVA of the Karnataka Gazette dated 07-02-2022 inviting objections and suggestions from all the persons likely to be affected thereby within 15 days from the date of its publication in the official Gazette. And whereas, the said Gazette was made available to the public on 07-02-2022. And whereas, no objections and suggestions have been received. Now, therefore, in exercise of the powers conferred by sub section (1) of section 34 of the Lakkundi Heritage Area Development Authority Act 2020 (Karnataka Act No.50 of 2020), the Government of Karnataka hereby makes the following rules, namely:- RULES
CHAPTER-I
1. Title and Commencement,-(1) These rules may be called the Lakkundi Heritage Area Development Authority Rules, 2022.
(2)They shall come into force from the date of their publication in Official Gazette.
2. Definitions.-(1) In these rules, unless the context otherwise requires,-
(a) “Act” means the Lakkundi Heritage Area Development Authority Rules, 2020 (Karnataka Act No.50 of 2020);
(b) “Financial Year” means the year beginning on 1st April and ending on 31st March;
(c) “Form” means a form appended to these rules;
(d) “Government”means Karnataka State Government;
(e) “Section” means the Section of the Act.
(2) All other words and expressions used herein but not in terminology shall have the meaning assigned to them in the Act.
CHAPTER-II
3. Powers and functions of the Security Force of the Authority,- 1) Authority Security force shall assist the Authority, as far as the security matters are concerned mentioned in the Act and in these rules, under the superintendence and control of the Chairperson. 2) It shall be the duty of the chief of the Authority Security Force to give immediate information to the Chairperson the reports of attempts to commit, any offence against 11560 , , 02 2022 ¨sÁUÀ 4J the provisions of the Act, or Karnataka Town and Country Planning Act 1961 (Karnataka Act 11 of 1963) or any rule or bye-laws made there under. 3) It shall be the duty of the Authority security force as mentioned here under,- a) To prevent unauthorized occupation on any land belonging to the Authority including prevention of encroachments; b) To prevent unauthorized construction of buildings and formation of layouts in the land belonging to the Authority; c) To prevent buildings constructed in violation of the provisions of Zonal regulations or the plan approved by the Authority; d) To not to allow without prior approval of the authority within the Local planning area under this Act and the following Acts, namely:-
(i)The Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963).
(ii)The Karnataka Municipalities Act, 1964(Karnataka Act 22 of 1964). (iii)The Karnataka Grama Swaraj and Panchayat Raj Act, 1993 (Karnataka Act 14 of 1993).
(iv) The Karnataka Land Revenue Act, 1964 (Karnataka Act 12 of 1964). In addition to these, to detect the committing of any offence or attempt to commit or conspiracy to commit offence and identification, investigation and prosecution of persons involved in such offence. 4) The Authority Security Force shall cause night patrolling around the monuments wherever necessary as decided by the Authority. 5) The Security Force shall co-ordinate and co-operate with the Security division of the Archaeological Survey of India, Department of Archaeology, Museums and Heritage, Local Authority and also with the other departments concerned. 6) The Chief of the Security Force shall be the officer declared as the competent officer under sub-section (2) of section 31 of the Act for action under the Karnataka Public Premises (Eviction of Unauthorized Occupants) Act, 1974. (Karnataka Act No. 32 of 1974). 7) The Authority Security Force shall assist the Authority in enforcing the decisions on security matters, taken from time to time. 8) The Authority Security Force shall assist the Authority in maintaining the boundaries of the Local Planning area. 9) It shall be the duty of Chief of the Authority Security Force to send periodical statements or progress reports to the Authority. 10) In order to achieve the purposes of the Act and the rules, the Chief of the Authority Security Force shall see that the security force is always on alert and its men and material are in good condition.
4. State Level Advisory Committee Procedures,- (1) The meeting for the transaction of business of the State Level Advisory Committee shall be convened by the Chairperson or the Member Secretary with the due approval of the Chairperson.
(2) Seven clear day’s intimation specifying the date, time and venue of such meeting and the agenda of business to be transacted there at, shall be given to the concerned by the Member-Secretary. ¨sÁUÀ 4J , , 02 2022 11561
(3) For observance of quorum, if the number of members present at a meeting, happens to be less than one third(1/3) of the total number, the presiding authority shall, after waiting for 15 minutes, adjourn the meeting to such hour on the following or some other future day as he may reasonably fix, and a notice of such adjournment shall be given to the members concerned at the earliest, and the business which should have been brought before the original meeting had there been a quorum there at, shall be brought up before the adjourned meeting and may be disposed of at such meeting, even if there is no quorum.
(4) The Chairperson shall preside over every meeting. If for any reason the Chairperson, is unable to attend the meeting, the Co-Chairperson present at the meeting, shall preside over the meeting of the State Level Advisory Committee.
(5) No member of the Advisory Committee shall take part in the discussion of or vote on any matter in which he has directly or indirectly by himself or his partner and relatives, has any share or interest.
(6) Proceedings of the meeting of the State Level Advisory Committee shall be recorded and after obtaining the approval of the Chairperson caused to be sent to the members concerned by the Member-Secretary within a fortnight’s time.
(7) If any member is not in agreement with the record of proceedings, or any part thereof, he shall communicate about the same within seven days to the Member- Secretary for being brought to the notice of the Chairperson and the decision thereon of the Chairperson shall be final.
(8) The Member-Secretary shall place before the Government the information with regard to the record of proceedings and decisions thereto at the earliest opportunity.
(9) The Co-opted members invited for the meeting under Sub-Sections (2) of section 6 shall be eligible to draw TA and DA as per Annexure ‘A’ to the Karnataka Civil Service Rules at the prevailing rates.
(10) The Chairperson, if so necessary call for special or emergency meeting of the State Level Advisory committee by issuing three days’ notice. The provisions of rule 4 shall be followed when convened special or emergency meeting.
(11) The Member-Secretary shall place before the Government the information with regard to the record of proceedings and decisions thereto at the earliest opportunity.
CHAPTER-III DUTIES OF AUTHORITY OFFICERS
5. Other Functions of the Commissioner,- In addition to the functions prescribed under sub-section (2) of section 8 of the Act, it shall be the duty of Commissioner to perform the following functions, namely:-
(1) to convene the meetings of the Authority and conduct of the same and prepare minutes of the meetings and carry into effect the resolutions of the Authority;
Provided that if, in the opinion of the Commissioner any resolution of the Authority contravenes any provision of the Act or any other law or any rule, notification, regulation or bye-law made or issued under the Act or any other law or any order passed by the Government or is prejudicial or detrimental to the interest of the Authority as well the heritage, he shall, within fifteen days of the passing of the resolution refer the matter to the Government for the orders and inform the Authority at its next meeting, of the action taken by him and until the orders of the Government on such reference are received, the Commissioner shall not be bound to give effect to the resolution. 11562 , , 02 2022 ¨sÁUÀ 4J
(2) to furnish to the Government a copy of the minutes or the proceedings of the meetings of the Authority and any return or other information which the Government may from time to time call for;
(3) to carry out and execute such schemes and works as the Government may direct and incur necessary expenditure thereof;
(4) to exercise supervision and control over the proceedings of all officers and employees of the Authority except the Authority Security Force in matters of executive administration and dispose of all questions relating to the service of such officers and servants and their pay, privileges and allowances;
(5) to keep and conduct the Authority’s correspondence;
(6) to authenticate by his signature all permissions, orders, decisions, notices and other documents of the Authority and the orders of the Authority; and
(7) to exercise supervision and control over the accounts and records of the Authority.
6. Duties of Accounts Officer,-It shall be the duty of the Accounts Officer of the Authority namely.-
(a) To carry out maintenance of the Accounts of the Authority;
(b) To prepare the Annual statement of Accounts and the Balance Sheet for submission to the Commissioner;
(c) To perform such other duties related to finance that the Commissioner may assign in relation to the accounting and preparation of Budget of the Authority.
CHAPTER-IV FUNCTIONS OF THE AUTHORITY
7. Other Functions of the Authority,- Subject to the provisions of the Act, the Authority shall perform the following functions, namely:-
(1) The Authority shall prepare the Site Management Plan or Master plan of conservation of the Heritage Area after taking into consideration all aspects, providing for comprehensive management of all Archaeological sites and monuments, objects and artifacts, rocks and water systems, wild life, vegetation and other environs within the Heritage Area; and take up steps and outline the method and procedure for the implementation of the Plan so prepared and to monitor its progress from time to time.
(2) The Authority shall take steps for conservation of the entire landscape with the whole of the natural and archaeological and cultural resources of the site together with the other environs with a view to conserve the same as well as enhance their natural manifestations within the archaeological parameters;
(3) The Authority shall cause the development of the landscape of the Heritage Area with a view to support the tourism by catering to the basic needs and by creating adequate facilities for the visitors and tourists and also with a view to take due care of the locals of the Heritage Area by providing them with the basic civic amenities and by covering their reasonable needs, with due regard to the archaeological parameters;
(4) The Authority shall coordinate with Archaeological Survey of India (ASI) in its activities and the, Department of Archaeology, Museums and Heritage (DAMH) in the maintenance and up keep of the Archaeological sites, monuments within their respective jurisdictions; ¨sÁUÀ 4J , , 02 2022 11563
8. Annual Budget: The Commissioner of the Authority shall in the month of December of each year, prepare and submit to the Authority a Budget containing detailed estimates of income and expenditure of the Authority for the ensuing financial year commencing on the first day of April next following together with a complete accounts of the actual and expected receipts and expenditure for the financial year ending on the 31st day of March next following along with other details in Form-4 as may be required by the Government.
9. Proceedings of Annual Budget,-(1) The Authority shall decide upon the appropriations, and the ways and means contained in the Budget of the year to commence on the first day of April next following. Three copies of the Budget as approved by the Authority shall be sent to the Government.
(2) In such Budget estimate, the Authority shall among other things,-
(a) Make adequate and suitable provisions for such service as may be required for the fulfilment of the several duties imposed on the Authority by the Act and these Rules;
(b) Provide for the payment, as they fall due of all installments of the principal and interest for which the Authority may be liable in respect of loans contracted by it;
(c) Provide for the payment of all sums payable to the Government and other Government agencies.
(d) Allow for a balance at the end of the said year of not less than such sum as may be required to meet the establishment charges for a period of three months.
10. Annual Report,- (1) The Authority shall submit to the Government, its Annual Report for each financial year, before the 30th day of June of the succeeding year, in Form-I.
(2) The Report shall include activities of the Authority, financial position, officers and staff, action taken on the matters referred to by the State Government, during the financial year.
(3) The report shall also include a summary of the proceedings of the State Level Advisory Committee.
11. Power of Authority to borrow money,- (1) The Authority may, in pursuance of a resolution passed at a meeting,
(a) for the construction of works,
(b) for the acquisition of lands and buildings, or
(c) to pay off any debt to the Government, or
(d) to repay a loan previously raised under the Act or any other law previously in force, or borrow by way of loan, debenture or otherwise, on the security of all or any of the fees and dues authorized by or under the Act, any sums of money which may be required.
Provided that,-
(i) no loan shall be raised without the previous sanction of the Government, and
(ii) the amount of the loan, the rate of interest and the terms including the date of floating, the time and method of repayment and other matters shall be subject to the approval of the Government.
(2) When any sum of money has been borrowed under sub-rule(1),-
(a) No portion thereof shall, without the previous sanction of the Government be applied to any purpose other than that for which it was borrowed;
(b) no portion of any sum of money borrowed under clause(a) of the sub-rule(1) shall be applied to the payment of salaries or allowances to the officers or servants of the 11564 , , 02 2022 ¨sÁUÀ 4J Authority other than those exclusively employed for the construction of works of which the money was borrowed;
(c) Every correction or alteration in accounts shall be made neatly in red ink (Single line being drawn through the original entry and be corrected, and attested by the initials of the Accounts Officer. All corrections and alterations in books and vouchers shall likewise be attested. Erasers, whiteners shall be absolutely forbidden and no document with use of an eraser or whitener, unless duly attested, shall be accepted.
(d) All sums received in the office of the Authority or paid into any Bank to the credit of the Authority shall be taken into account under the appropriate head and the entries shall be initialed by the Accounts Officer and the Commissioner of the Authority.
(3) In the preparation and control of any bills, travelling allowance bills and contingent bills, the rules contained in the State Financial Code and in the State Treasury Code shall apply.
(4) Postage stamps shall be purchased and issued for use in the Authority’s office. The charges for postage stamps shall be drawn on separate contingent bills.
(5) The expenditure shall be classified under the following major and minor heads:- Major head Minor head a) Allowance and fees to the Chairperson and members
(i) Allowances or fees to the Chairperson or members of the Authority. b) Pay of establishment (i) Pay of Commissioner
(ii) Pay of establishment c) Allowances (i) Travelling Allowance
(ii) Other Allowances d) Contingencies (i) Rent rates and taxes
(ii)Postage and Telegrams
(iii) Stationery
(iv) Books and Periodicals
(v) Electric & lighting charges
(vi) Telephone charges
(vii) Printing charges
(viii) Furniture
(ix) Miscellaneous e) Law charges (i) Lawyers fees
(ii) Stamp charges
(iii)Court fees f) Loans and Advances (i) Repayment of loans
(ii) Interest on loans
(iii) Loans and advances g) Other charges (i) Grants and Scholarships
(ii) Capital expenditure on loans and buildings
(iii) Maintenance and repairs
(iv) Purchase of securities, debentures, stock or other valuables. ¨sÁUÀ 4J , , 02 2022 11565
12. Accounts and Audit.-
(1) The Authority shall follow the provisions of the Karnataka Financial Code, 1958 and adopt and maintain such books and registers and forms prescribed, in addition to the ones mentioned in Form-2.
(2) The manner in which the accounts of the Authority are to be audited and contents of the auditor’s report shall be as indicated in Form-3.
(3) The auditor shall give to the Authority a notice of not less than two weeks earlier in writing of the date on which he proposes to commence the audit:
Provided that, notwithstanding anything contained in this rule, the auditor may, for special reasons which shall be recorded in writing, give shorter notice than two weeks or commence a special or detailed audit on the authority without giving notice.
(4) The Auditor or auditors shall, for the purposes of their duties shall, have access to all the accounts and other records of the ‘Authority’.
(5) The Auditor shall within three months after the completion of audit forward a copy of the Audit Report to the Authority and to the State Government.
(6) The audited annual accounts of receipts and expenditure shall be open to public inspection and with the approval of the State Government, shall be published in the State Official Gazette. Form-1 Annual Report (See Rule 10)
(1)Annual Administrative Report of the Lakkundi Heritage Area Development Authority for the year …………………………………………
(1) Administration,-
(1) Constitution of the Authority.
(2) Names of the members of the Authority and their designation.
(3) Number of meetings conducted and reasons for not conducting such number of meetings as stipulated in Section 4 of the Act.
(4) Names of such members who were continuously absent in the meetings.
(5) The meetings held by the committee and sub-committee of the authority
(6) Meetings conducted by the Committees and Sub-Committees.
(7) Officers and Staff of the Authority.
(8) Accommodation for Authority and its staff
(9) Furniture and office equipments.
(10) The immovable property of the authority.
(11) Motor vehicles, equipment, accessories.
(12) Maintenance of books, forms, records.
(13) For security, protection and safety of the cash and invaluable records and files. 11566 , , 02 2022 ¨sÁUÀ 4J
(2) Budget and Scheme,-
(1) Receipts and expenditure of the year. Name of the Work i.e., buildings, schemes / services. Expenditure actual progress Up to the preceding year Expenditure During the current year 1 2 3
(2) Reasons for slow progress, if any, of the work referred in item (1).
(3) Revision of schemes, projects if any, reasons for the revisions.
(4)Defaulting agencies and departments, action taken on such agencies and departments.
(5) Present status of the Authority Fund,- [i] (a) Name of the Bank in which the Fund is deposited.
(b) Account number and nature of the Account.
(c) Balance. [ii] Deposits and nature of the deposits. [iii] Loans raised and its expenditure [iv] Grants, Grant-in-aid, Contributions, Donations, Gifts.
(6) Maintenance of Accounts and Audit and their stage.
(7) Misappropriation and loss of money, loss of property, encroachment of the property, theft if any during the financial year. Action taken and or recommended.
(8) Inspections of the projects, and schemes by the Commissioner, his officers or authorized agencies, notes on such inspections and actions taken by the executing agencies.
(9) Any other important matter with remarks.
(3) State Level Advisory Committee,- 1) Brief resume of the meetings and record of meetings held by the State Level Advisory Committee during the year. 2) Brief resume of the Advice given by the State Level Advisory Committee to the Authority on important matters during the year. 3) Brief resume of the compliance with reference to the above. Form -2 Accounts of the Authority (See Rule 13)
1. Accounts Books, Registers
2. Ledgers and Maintenance of Ledgers.
(1) The following registers shall be maintained in the Authority’s Office in connection with the Authority Fund,- a) A pay book. b) Ledger Accounts. c) Cash Book. ¨sÁUÀ 4J , , 02 2022 11567 d) A demand, collection and balance register to watch the realization of contributions. e) Register showing the recoveries to be made. f) Register of demand and collections of rent or land revenue in respect of land and properties of the Authority. g) The miscellaneous receipt registers with receipt books and counter-foils. h) Register of Contingent charges. i) Stamp Register. j) Register of securities, stocks and debentures. k) The establishment and audit register. l) Stock Books showing receipts, issue and balance relating to:- Stationery and printed forms; Furniture; and Cycles, typewriter, computers, water coolers, Air conditioners, tools, and plants and other stores m) Permanent advance accounts. n) Register of immovable properties o) Register of dead stock articles. p) Annual income and expenditure accounts and Assets and Liabilities (Balance Sheet)
(2) In maintaining its accounts, the Authority shall observe the following procedures, namely:-
(a) The accounts shall be maintained separately for each financial year.
(b) All books of accounts and register shall be strongly bound.
(c) The pages of all account books shall be serially numbered and each page shall be stamped with the Authority’s seal.
(d) The pages of receipt books shall, before issue, be likewise stamped and the commissioner shall record on each book, before issues a certificate of the number of pages it contains. Form No.-3 Auditor's Reports (See Rule 13(2))
(1) In auditing the accounts Authority fund, the auditor Shall verify the cash balance and State in the report whether the cash was readily forthcoming for verification.
(2) The auditor shall in the course of the audit, verify the debentures, share certificates, Government bonds and other securities and the bank pass books and report whether they were found correct.
(3) The auditor shall report among other points arising in audit,-
(a) Whether the accounts and registers required to be maintained are kept properly;
(b) Whether the contributions and other receipts due to the Authority have been realized at the proper time and whether due steps have been taken to recover the sums overdue if not in which cases such action has not been taken;
(c) Whether all collections have been brought to account promptly ; 11568 , , 02 2022 ¨sÁUÀ 4J
(d) Whether any contribution has been remitted or reduced and if so, whether it was done with proper authority;
(e) Whether the expenditure incurred is in accordance with sanctioned budget and if there are evictions from such budget, what are the deviations;
(f) Whether every item of expenditure has been sanctioned by the competent;
(g) Whether there is any item of expenditure which in the opinion of the auditor, is prima facie extravagant; and
(h) Whether the money not required for immediate expenditure have all been deposited in banks and surplus funds have been properly invested.
(4) The auditor shall report any material impropriety or irregularity which he may observe in the expenditure in the collection of contributions due to the Authority or in the Accounts, and also all cases of loss or waste of money together with names of persons directly or indirectly responsible for the loss or waste.
(5) The auditor shall append to this report,-
(a) A statement of receipt and charges under the budget heads;
(b) A statement of income and expenditure;
(c) A consolidated statement of assets and liabilities;
(d)A statement of debentures, shares certificates, Government bonds and other securities; and
(e) A consolidated statement of demand, collections and balance of all items of revenue including contributions, amounts, etc, both arrears and current, outstanding, whether in cash or in kind.
(6) The auditor shall prepare an abstract of the audited accounts (receipts, charges and balance sheet) and submit three copies thereof along with the audit report ¨sÁUÀ 4ಎ PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, , 02 2022 11569 Form No-4 Budget [(See Rule 8] Officers’ pay, Pay of the establishment/staff, fixed Travelling Allowances, Dearness Allowance, Other Allowances, scholarship, budget classification (Head of Account) Head of Account 2020-21 Budget 2021-22 Budget Maximum+ Minimum Difference Removal of Increase or Revised Government Order modification difference Details Note:
1. Only one Head of Account shall be furnished on each format
2. In case of temporary staff separate annexure can be sent for estimate
3. Other allowances under this House Rent Allowance and City Compensatory Allowance shall be shown separately. Date: Signature of the Estimate officer and designation 11570 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, , 02 2022 ¨sÁUÀ 4ಎ Form No-4 [Continued] as per revised rate Budget classification in respect of the details of provision made for fixed allowances and others disbursement for officers / staff (permanent / temporary) during the year ___________ 1 2 3 4 5 6 7 Sl.No. Name Designation Reference of estimates’ page Sanctioned pay scale for the post The amount arranged for the year as per the rate in column 5(a) Increment accrued / increment to be accrued a b c a b c Increment amount for the year Min. Max. The actual pay of the Government Servant as on ensuing year April 01 Date of increment Rate of increment 8 9 10 11 12 Total grant allotted for the year i.e., column 6+7(‘) Travel, Expenditure permanent monthly travelling allowance and conveyance allowance Dearness allowance City Compensatory allowance, House Rent Allowance, SLR and UV water allowance, Plan allowance, Medical allowance and other prescribed allowances Remarks Note:
1. In whose tenure and the authority the temporary employees were removed from service that should be mentioned without any fail.
2. There should be endorsement by mentioning accommodative numbers in annexure-5
3. There is no necessity of mentioning the names of those employees who were deleted in the pay bill. But, the designations of those posts can be mentioned
4. Separate annexure can be prepared in case of temporary establishment/staff. Date: Signature of the Estimate officer and designation 1 2 3 4