Bill

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एएसस..जजीी..--डडीी..एएxxललx..G--अअID..H--11x66xx11 2222002233--225500771133 SSGG--DDLLxx--EExG--11ID66E11x22x22x00 2233--225500771133 असाधारण EXTRAORDINARY प्राजधकार स े प्रकाजित PUBLISHED BY AUTHORITY स.ं 365] दिल्ली, िक्रु िार, दिसम् बर 15, 2023/अग्रहायण 24, 1945 [रा.रा.रा.क्ष.ेदि. स.ं 335 No. 365] DELHI, FRIDAY, DECEMBER 15, 2023/AGRAHAYANA 24, 1945 [N. C. T. D. No.335 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI दिल्ली जिधान सभा सजििालय अजधसिू ना दिल् ली, 15 दिसम् बर, 2023 फा. स.ं 21/24/DGST(2ndA)/2023/LAS-VII/Leg./6707.—जनम्नजलजित को सिवसाधारण की िानकारी के जलए प्रकाजित दकया िाता ह:ै— [ ] 7768 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] Hkkjr x.kjkT; ds pkSgÙkjos a o"kZ es a jk"Vªh; jktèkkuh {ks= fnYyh dh foèkkulHkk }kjk bls fuEukuqlkj vfèkfu;fer fd;k tk,%& ¼i½ bl vfèkfu;e dks fnYyh eky ,oa lsok ¼f}rh; la'kksèku½ vfèkfu;e] 2023 dgk tk ldrk gSA ¼ii½ vfèkfu;e dh èkkjk 2 ls 24 ml frfFk dks ykxw gksxh ftls jkT; ljdkj] vkfèkdkfjd jkti= eas vfèklwpuk }kjk] fu;qä dj ldrh gS vkSj bl vfèkfu;e ds fofHkUu çkoèkkuks a ds fy, vyx&vyx rkjh[k fu;qä dh tk ldrh gSA fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼blds i”pkr~ fnYyh eky ,oa lsok dj vfèkfu;e ds :i eas lanÆHkr½ dh èkkjk 10 eas] & ¼ad½ mi&èkkjk ¼2½ es]a [kaM ¼?k½ es]a 'kCn Þeky ;kÞ gVk fn;k tk,xk( ¼[k½ mi&èkkjk ¼2d½ es]a [kaM ¼x½ es]a 'kCn Þeky ;kÞ gVk fn;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 16 dh mièkkjk ¼2½ eas & ¼i½ f}rh; ijra qd eas] Þmldh vkmViqV dj nsunkjh eas C;kt lfgr tkMs +k x;kÞ 'kCnks a ds LFkku ij] Þèkkjk 50 ds vUrxZr n;s C;kt lfgr mlds }kjk Hkqxrku fd;k x;kÞ 'kCn vkSj vad izfrLFkkfir fd, tk,axs( ¼ii½ r`rh; ijra qd es]a Þmlds }kjk cuk;k x;kÞ 'kCnks a ds ckn] ÞvkiwÆrdrkZ dksÞ 'kCn lfUufo’V fd, tk,axsA - fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 17 es a & ¼d½ mi&èkkjk ¼3½ eas] Li"Vhdj.k eas] Þmä vuqlwph ds vuqPNsn 5 eas fofuÆn"V 'kCnks a dks NksM+djÞ 'kCnks a vkSj vadks a ds LFkku ij] fuEufyf[kr dks çfrLFkkfir fd;k tk,xk] vFkkZr~% & Þflok; ]& ¼i½ mä vuqlwph ds vuqPNsn 5 es a fofuÆn"V xfrfofèk;ks a ;k yus nsu dk eYw ; ( vkSj ¼ii½ ,slh xfrfofèk;ks a ;k yus nsu dk eYw ;] ftuds lacaèk eas fuèkkZfjr fd;k tk ldrk gSmä vulq wph ds vuqPNsn 8 dk [kaM ¼d½Þ( ¼[k½ mi&èkkjk ¼5½ es]a [kaM ¼p½ ds ckn] fuEufyf[kr [kaM lfUufo’V fd; s tk;sxa s] vFkkZr~% & Þ¼,Q,½ fdlh dj ;ksX; O;fä }kjk çkIr eky ;k lsok,a ;k nksuks]a ftudk mi;ksx daiuh vfèkfu;e] 2013 dh èkkjk 135 es a lanfHkZr d‚iksZjsV lkekftd ftEens kjh ds vUrxZr mlds nkf;Roks a ls lacafèkr xfrfofèk;ks a ds fy, fd;k tkrk gS ;k mi;ksx dju s dk okaNk j[kr s gSaA** fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 23 eas mièkkjk ¼2½ ds LFkku ij fuEufyf[kr mièkkjk çfrLFkkfir dh tk;sxh rFkk ;g 01tqykÃ] 2017 ls izHkkoh ekuh tk;sxh] vFkkZr~%& Þ¼2½ èkkjk 22 ;k èkkjk 24 dh mi&èkkjk ¼1½ eas fufgr fdlh Hkh çfrdwy ckr ds ckotwn ljdkj ifj"kn dh flQkfj'kks a ij vfèklwpuk }kjk] ,slh 'krks± vkSj çfrcaèkks a ds vèkhu gks ldrh gS tks mleas fuÆn"V fd, tk ldrs gSa] mu O;fä;ks a dh Js.kh fuÆn"V djas ftUgs a bl vfèkfu;e ds rgr iathdj.k çkIr dju s dh NwV nh tk ldrh gSAÞ fnYyh eky ,oa lsok dj vfèkfu;e ea s èkkjk 30 dh mièkkjk ¼1½ eas%& ¼d½ 'kCnks a Þjíhdj.k vkn's k dh lsok dh rkjh[k ls rhl fnuks a ds Hkhrj fuèkkZfjr rjhds ls%Þ]ds fy, 'kCn Þ,sl s rjhds ls] ,sl s le; ds Hkhrj vkSj ,slh 'krks± vkSj çfrcaèkks a ds vèkhu] tSlk fd fuèkkZfjr fd;k tk ldrk gSÞ çfrLFkkfir fd;k tk,xk( ¼[k½ ijUrqd dks gVk fn;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 37 eas mièkkjk ¼4½ ds ckn fuEufyf[kr mièkkjk dk s lfUufo’V fd;k tk,xk] vFkkZr%~& Þ¼5½ ,d iath—r O;fä dks mä fooj.k çLrqr dju s dh fu;r rkjh[k ls rhu lky dh vofèk dh lekfIr ds ckn dj vofèk ds fy, mi&èkkjk ¼1½ ds rgr ckgjh vkiwÆr dk fooj.k çLrqr dju s dh vuqefr ugÈ nh tk,xh% c'krZs fd ljdkj] ifj"kn dh flQkfj'kks a ij] vfèklwpuk }kjk ,slh 'krks± vkSj çfrcaèkks a ds vèkhu] tk s mleas fuÆn"V fd, tk ldr s gSa] ,d iath—r O;fä ;k iath—r O;fä;ks a ds ,d oxZ dk s mä fooj.k çLrqr dju s dh fu;r rkjh[k ls[PART IV DELHI GAZETTE : EXTRAORDINARY 3 rhu o"kZ dh mä vofèk dh lekfIr ds ckn Hkh mi&èkkjk ¼1½ ds vUrxZrdj vofèk ds fy, ckgjh vkiwÆr dk fooj.k çLrqr dju s dh vuqefr ns ldrh gSAÞ fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 39 eas mièkkjk ¼10½ ds ckn fuEufyf[kr mièkkjk dk s lfUufo’V fd;k tk,xk] vFkkZr%~&& Þ¼11½ ,d iath—r O;fä dks mä fjVuZ çLrqr djus dh fu;r rkjh[k ls rhu lky dh vofèk dh lekfIr ds ckn dj vofèk ds fy, fjVuZ çLrqr dju s dh vuqefr ugÈ nh tk,xh%& c'krZs fd ljdkj ifj"kn dh flQkfj'kks a ij vfèklwpuk }kjk ,slh 'krks± vkSj çfrcaèkks a ds vèkhu tk s mleas fuÆn"V fd, tk ldr s gSa] ,d iath—r O;fä ;k iath—r O;fä;ks a ds ,d oxZ dk s mä fjVuZ çLrqr dju s dh fu;r frfFk ls rhu o"kZ dh mä vofèk dh lekfIr ds ckn Hkh dj vofèk ds fy, fjVuZ çLrqr dju s dh vuqefr ns ldrh gSA** fnYyh oLrq ,oa lsok dj vfèkfu;e eas] èkkjk 44 dks mldh mièkkjk ¼1½ ds :i eas iqu% Øekafdr fd;k tk,xk vkSj mièkkjk ¼1½ ds :i eas iqu% Øekafdr dju s ds i”pkr~ fuEufyf[kr mi/kkjk dks lfUufo’V fd;k tk,xk] vFkkZr~%& Þ¼2½ ,d iath—r O;fä dks mä okÆ"kd fjVuZ çLrqr dju s dh fu;r rkjh[k ls rhu lky dh vofèk dh lekfIr ds ckn ,d foÙkh; o"kZ ds fy, mi&èkkjk ¼1½ ds rgr okÆ"kd fjVuZ çLrqr dju s dh vuqefr ugÈ nh tk,xh% c'krZs fd ljdkj] ifj"kn dh flQkfj'kks a ij vfèklwpuk }kjk vkSj ,slh 'krks± vkSj çfrcaèkks a ds vèkhu] tk s mles a fuÆn"V fd, tk ldr s gSa] ,d iath—r O;fä ;k iath—r O;fä;ks a ds ,d oxZ dks mä okÆ"kd fjVuZ çLrqr dju s dh fu;r frfFk ls rhu o"kZ dh mä vofèk dh lekfIr ds ckn Hkh mièkkjk ¼1½ds rgr ,d foÙkh; o"kZ ds fy, okÆ"kd fjVuZ çLrqr dju s dh vuqefr ns ldrh gSA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 52 es a mièkkjk ¼14½ ds ckn fuEufyf[kr mièkkjk dk s lfUufo’V fd;k tk,xk] vFkkZr%~& Þ¼15½ v‚ijVs j dks mä fooj.k çLrqr dju s dh fu;r rkjh[k ls rhu o’kZ dh vofèk dh lekfIr ds ckn mi&èkkjk ¼4½ ds vUrxZr fooj.k çLrqr dju s dh vuqefr ugÈ nh tk,xh%& c'krZs fd ljdkj] ifj"kn dh flQkfj'kks a ij] vfèklwpuk }kjk] ,slh 'krks± vkSj çfrcaèkks a ds vèkhu] tks mleas fuÆn"V fd, tk ldr s gSa] ,d v‚ijVs j ;k v‚ijVs jks a ds ,d oxZ dk s mä fooj.k çLrqr dju s dh fu;r frfFk ls rhu o"kZ dh mä vofèk dh lekfIr ds ckn Hkh mi&èkkjk ¼4½ ds rgr ,d fooj.k çLrqr djus dh vuqefr ns ldrh gSA** fnYyh oLrq ,oa lsok dj vfèkfu;e dh èkkjk 54 dh mièkkjk ¼6½ eas 'kCn Þvuafre :i ls Loh—r buiqV VSDl ØsfMV dh jkf'k dks NksM+djÞ gVk fn;s tk;sxa sA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 56 eas Þmä mièkkjk ds varxZr vkosnu çkIr gksus dh frfFk ls lkB fnu dh lekfIr ds rqjar ckn dh frfFk ls ,sl s dj okilh dh frfFk rdÞ 'kCnks a ds LFkku ij Þ,sl s vkosnu dh çkfIr dh rkjh[k ls lkB fnuks a ls vfèkd dh njs h dh vofèk ls yds j ,sl s dj dh okilh dh frfFk rd] ftldh bl rjg ls x.kuk dh tk,xh vkSj ,slh 'krks± vkSj çfrcaèkksa ds vèkhu ftls fuèkkZfjr fd;k tk ldrk gSÞ çfrLFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 62 dh mièkkjk ¼2½ eas& ¼d½ 'kCn Þrhl fnuÞ ds LFkku ij 'kCn ÞlkB fnuÞ izfrLFkkfir fd;s tk,axs( ¼[k½ fuEufyf[kr ijarqd dks lfUufo’V fd;k tk,xk] vFkkZr~% & Þc'krZs fd tgka iath—r O;fä mi&èkkjk ¼1½ ds rgr vkdyu vkn's k dh lsok ds lkB fnuks a ds Hkhrj oSèk fjVuZ çLrqr dju s eas foQy jgrk gS] rks og mä vkdyu vkns'k dh lsok ds lkB fnuks a ls vfèkd dh njs h ds çR;sd fnu ds fy, ,d lkS #i;s dk vfrfjä foyca 'kqYd ds Hkqxrku ij lkB fnuks a dh vfrfjä vofèk ds Hkhrj bls çLrqr dj ldrk gS rFkk ,slh foLrkfjr vofèk ds Hkhrj oSèk fjVuZ çLrqr dju s dh fLFkfr eas mä vkdyu vkn's k dk s okil y s fy;k x;k ekuk tk,xk] ysfdu C;kt dk Hkqxrku dju s dk nkf;Ro èkkjk 50 dh mièkkjk ¼1½ ds rgr ;k èkkjk 47 ds rgr foyac 'kqYd dk Hkqxrku djuk tkjh jgsxkA** fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 109 eas mièkkjk ¼1½ ds LFkku ij fuEufyf[kr mièkkjk çfrLFkkfir dh tk;sxh %& ¼1½ bl vè;k; ds micaèkks a ds vèkhu jgrs gq,] dsUæh; eky ,oa lsok dj vfèkfu;e] 2017 ds vèkhu xfBr eky ,oa lsok dj vfèkdj.k bl vfèkfu;e ds varxZr vihyh; çkfèkdkjh ;k iqujh{k.k çkfèkdkjh }kjk ikfjr vkn's kks a ds fo#) vihyh; lquokà ds fy, vihyh; vfèkdj.k gksxkA fnYyh eky ,oa lsok dj vfèkfu;e ea s èkkjk 110 dks gVk;k tk;sxkA fnYyh eky ,oa lsok dj vfèkfu;e ea s èkkjk 114 dks gVk;k tk;sxkA4 DELHI GAZETTE : EXTRAORDINARY PART IV] fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 117 es&a ¼d½ mièkkjk ¼1½ es]a 'kCn ÞjkT; U;k;ihB;k {ks=U;k;ihBksÞa ds LFkku ij] 'kCn ÞjkT; U;k;ihBÞ izfrLFkkfir fd; s tk,axs( ¼[k½ mièkkjk ¼5½ eas] [kaM ¼d½ vkSj ¼[k½ eas] 'kCn ÞjkT; U;k;ihB ;k {ks= U;k;ihBksÞa ds LFkku ij] 'kCnÞjkT; U;k;ihBÞ izfrLFkkfir fd;s tk,axs A fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 118 dh mièkkjk ¼1½ ds [k.M ¼d½ es&a Þjk"Vªh; U;k;ihB ;k {ks=h; U;k;ihBksÞa dks Þçèkku U;k;ihBÞ ls çfrLFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 119 es]a& Þjk"Vªh; ;k {ks=h; U;k;ihBksÞa dks Þçèkku U;k;ihBÞ ls vkSj ÞjkT; U;k;ihB ;k {ks=h; U;k;ihBksÞa dks ÞjkT; U;k;ihBÞ ls çfrLFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 122 eas mièkkjk ¼1,½ ds ckn fuEufyf[kr mièkkjk dk s lfUufo’V fd;k tk,xk] vFkkZr%~& Þ¼1ch½ dksà Hkh byDs Vª‚fud okf.kT; v‚ijVs j tks& ¼i½ ,slh vkiwÆr dju s ds fy, bl vfèkfu;e ds rgr tkjh vfèklwpuk }kjk iathdj.k ls NwV çkIr O;fä ds vykok fdlh viath—r O;fä }kjk blds ekè;e ls ekyksa ;k lsokvks a ;k nksuksa dh vkiwÆr dh vuqefr nrs k gS( ¼ii½ fdlh ,sl s O;fä }kjk blds ek/;e ls ekyks a ;k lsokvks a ;k nksuks a dh varj&jkT; vkiwÆr dh vuqefr nrs k gS tks ,slh varj&jkT; vkiwÆr dju s ds fy, ik= ugÈ gS( ;k ¼iii½ bl vfèkfu;e ds rgr iathdj.k çkIr djus ls NwV çkIr O;fä }kjk blds ekè;e ls izHkkfor fdlh Hkh ckgjh eky dh vkiwÆr dk s èkkjk 52 dh mi&èkkjk ¼4½ ds rgr çLrqr fd, tku s okys fooj.k es a lgh C;kSj s çLrqr dju s eas foQy jgrk gS] rks mls nl gtkj #i;s dk tqekZuk ;k bles a 'kkfey dj dh jkf'k ds cjkcj jkf'k dk Hkqxrku dju s ds fy, mÙkjnk;h gksxk] ;fn ,slh vkiwÆr èkkjk 10 ds vUrxZr dj dk Hkqxrku djus oky s O;fä ds vykok fdlh iath—r O;fä }kjk dh xà Fkh] bues a ls tks Hkh vfèkd gksA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½ eas& ¼d½ [kaM ¼N½] ¼´½ vkSj ¼V½ gVk fn, tk,axs( ¼[k½ [kaM ¼l½ eas] 'kCn] dks"Bd vkSj v{kj Þ[kaM ¼d½ ls ¼V½Þ ds fy,] 'kCn] dk"sBd vkSj v{kj Þ[kaM ¼d½ ls ¼p½ vkSj [kaM ¼t½ vkSj ¼>½Þ çfrLFkkfir fd;k tk,xk( ¼x½ [kaM ¼iii½ eas] 'kCn Þfdlh vU; vijkèkÞ ds LFkku ij] 'kCn Þ[kaM ¼[k½ es a fofuÆn"V vijkèkÞ] ds dk"sBd vkSj v{kj ls izfrLFkkfir fd; s tk,axs( ¼?k½ [kaM ¼iv½ es]a 'kCn] dks"Bd vkSj v{kj Þ;k [kaM ¼N½ ;k [kaM ¼´½Þ dk foyksi fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 138 es a & ¼d½ mi&èkkjk ¼1½ es]a izFke ijra qd esa] & ¼i½ [kaM ¼d½ ds fy,]fuEufyf[kr [kaM çfrLFkkfir fd; s tk,axs] vFkkZr%~ & ^^¼d½ èkkjk 132 dh mi&èkkjk ¼1½ ds [kaM ¼d½ ls ¼p½] ¼t½] ¼>½ vkSj ¼l½es a fofuÆn"V fdlh Hkh vijkèk ds lacaèk eas ,d ckj le>kSrk dju s dh vuqefr nh xà gS**(Þ ¼ii½ [kaM ¼[k½ gVk fn;k tk,xk( ¼iii½ [kaM ¼x½ ds fy,] fuEufyf[kr [kaM çfrLFkkfir fd;k tk,xk] vFkkZr~% & Þ¼x½ ,d O;fä ftl ij èkkjk 132 dh mièkkjk ¼1½ ds [kaM ¼[k½ ds rgr vijkèk djus dk vkjksi yxk;k x;k gS(Þ( ¼iv½ [kaM ¼³½ gVk fn;k tk,xk( ¼[k½ mi&èkkjk ¼2½ es]a 'kCn Þnl gtkj #i;s ;k blesa 'kkfey dj dk ipkl çfr'kr] bues a ls tks Hkh vfèkd gks] vkSj vfèkdre jkf'k rhl gtkj #i;s ;k dj dh ,d lkS ipkl çfr'kr ls de ugÈ gksxh] buesa ls tks Hkh vfèkd gksÞ] ds LFkku ij 'kCnÞ 'kkfey dj dk iPphl çfr'kr vkSj vfèkdre jkf'k 'kkfey dj ds lkS çfr'kr ls vfèkd ugÈ gksxhÞ çfrLFkkfir fd;k tk,xkA[PART IV DELHI GAZETTE : EXTRAORDINARY 5 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 158 es a fuEufyf[kr èkkjk dk s lfUufo’V fd;k tk;sxk] vFkkZr~%& Þ158, ¼1½ èkkjk 133] 152 vkSj 158 eas fufgr fdlh Hkh ckr ds ckotwn] ,d iath—r O;fä }kjk çLrqr fuEufyf[kr fooj.k] mi&èkkjk ¼2½ ds çkoèkkuks a ds vèkhu vkSj ifj"kn dh flQkfj'kks a ij] ljdkj }kjk ;Fkk vf/klwfpr ,slh jhfr ls vkSj ,slh 'krZas tks fuèkkZfjr dh tk ldrh gSa] ,slh vU; iz.kkfy;ks a ds lkFk lkekU; iksVZy }kjk lka>k fd;k tk ldrk gS] vFkkZr~%& ¼d½ èkkjk 25 ds rgr iathdj.k ds fy, vkosnu eas;k èkkjk 39;k èkkjk 44 ds rgr nk;j fjVu Z eas izLrqr fd;s x;s fooj.k( ¼[k½ bUokWbl rS;kj dju s ds fy, lkekU; iksVZy ij viyksM fd, x, fooj.k] èkkjk 37 ds rgr çLrqr ckgjh vkiwÆr dk fooj.k vkSj èkkjk 68 ds rgr nLrkost+ks a dks rS;kj dju s ds fy, lkekU; iksVZy ij viyksM fd, x, fooj.k( ¼x½ ,sl s vU; fooj.k tks fuèkkZfjr fd, tk ldrs gSaA ¼2½ mi&èkkjk ¼1½ ds rgr fooj.k lk>k dju s ds ç;kstukFkZ fuEu dh lgefr çkIr dh tk,xh] & ¼d½ vkiwÆrdrkZ] mi&èkkjk ¼1½ ds [kaM ¼d½] ¼[k½ vkSj ¼x½ ds rgr çLrqr fooj.k ds lacaèk eas(rFkk ¼[k½ çkIrdrkZ] mièkkjk ¼1½ ds [kaM ¼[k½ vkSj mièkkjk ¼1½ ds [kaM ¼x½ ds vUrxZr izLrqrfooj.kks a ds lacaèk eas] dsoy tgka ,sl s fooj.k eas çkIrdrkZ dh igpku laca/kh tkudkjh 'kkfey gS] ,sl s :i vkSj rjhds ls tks fuèkkZfjr fd;k tk ldrk gSA ¼3½ fQygky ykxw fdlh Hkh dkuwu eas fufgr fdlh Hkh ckr ds ckotwn] bl èkkjk ds rgr lk>k dh xà tkudkjh ds ifj.kkeLo:i mRiUu gksus okys fdlh Hkh nkf;Ro ds lacaèk eas ljdkj ;k lkekU; iksVZy ds f[kykQ dksà dkjoZ kà ugÈ gksxh vkSj çklafxd vkiwÆr ij ;k çklafxd fjVuZ ds vuqlkj dj ds Hkqxrku ds fy;s nkf;Ro ij dksà çHkko ugÈ iM+xs kAÞ III ¼1½ fnYyh eky ,oa lsok dj vfèkfu;e dh vuqlwph III es]a vuqPNsn 7 vkSj 8 rFkk mlds Li"Vhdj.k 2 ¼tSlk fd 2019 ds vfèkfu;e 1 dh èkkjk 31 }kjk lfUUkfo’V fd;k x;k gS½ dk s 01 tqykÃ] 2017 ls blesa lfUUkfo’V fd;k gqvk le>k tk;sxkA ¼2½ ,df=r lHkh dj okfil ugÈ fd; s tk,axs] yfsdu os lHkh HkkSfrd le; ij ykxw mi/kkjk ¼1½ ds vUrxZr ,df=r u fd; s x;s gksAa 1- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼vfèkfu;e½ dk s jk"Vªh; jktèkkuh {ks= fnYyh ljdkj }kjk ekyks a ;k lsokvks a ;k nksuks a dh jkT;kUrfjd vkiwÆr ij dj yxku s vkSj laxzg djus dk çkoèkku dju s ds mís'; ls vfèkfu;fer fd;k x;k FkkA 2- th,lVh ifj"kn us fnukad 28 vkSj 29 twu] 2022 dh viuh 47 oÈ cSBd] fnukad 17 fnlacj] 2022 dh 48 oÈ cSBd vkSj fnukad 18 Qjojh 2023 dh 49 oÈ cSBd eas dsaæh; eky ,oa lsok dj vfèkfu;e] 2017ds çkoèkkuks a eas fofHkUu la'kksèku djus dh flQkfj'k dhA bUgs a foÙk foèks;d] 2023 eas 'kkfey fd;k x;k FkkA foÙk vfèkfu;e] 2023 ¼2023 dh la[;k 08½ dh jkti= vfèklwpuk dh çfr vuqyXud&I ds :i eas layXu gSA foÙk vfèkfu;e] 2023 ds ekè;e ls dsaæ ljdkj u s th,lVh ifj"kn dh fnukad 28 vkSj 29 twu] 2022 dh 47oÈ cSBd] fnukad 17 fnlEcj] 2022 dh 48oÈ cSBd rFkk 18 Qjojh 2023 dh 49 oÈ cSBd eas dh xà flQkfj'kks a ds vkèkkj ij dsæa h; eky ,oa lsok dj] 2017 ds çkoèkkuks a eas la'kksèku x;k gS A lhth,lVh vfèkfu;e] 2017 vkSj fnYyh eky ,oa lsok dj] vf/kfu;e] 2017 ¼2017 dk 3½ ds chp ,d:irk lqfuf'pr dju s ds fy,] fnYyh eky ,oa lsok dj ¼fZ}rh; la'kkès ku½ vfèkfu;e] 2023 dk s tgka Hkh vko';d gks] jkT; fof'k"V vk'kksèku dju s ds ckn jkT; foèkkueaMy }kjk vfèkfu;fer fd;k tkuk vko';d gSA 3- çLrkfor fnYyh eky ,oa lsok ¼f}rh; la'kksèku½ dj foèks;d] 2023 dh eq[; fo'ks"krk,a bl çdkj gSa% i- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 10 es a mi&èkkjk ¼2½ ds [kaM ¼?k½ vkSj mDr /kkjk dh mi&èkkjk ¼2,½ ds [kaM ¼x½ eas 'kCn Þeky ;kÞ ds lanHkZ dks gVkdj la'kkès ku djuk rkfd bysDVª‚fud d‚elZ v‚ijVs jks a ds ekè;e ls eky dh vkiwÆr eas yxs iath—r O;fä;ks a ij daiksth'ku ysoh ds rgr dj dk Hkqxrku dju s dk fodYi pquus ij yxk, x, çfrcaèk dks gVk;k tk ldsA bl la'kksèku ds ekè;e ls byDs Vª‚fud d‚elZ v‚ijsVjks a ¼Ãlhvks,l½ ds ekè;e ls eky dh vkiwÆr eas yxs iath—r O;fä mä vfèkfu;e dh èkkjk 10 ds rgr daiksth'ku ysoh ds fy, ik= gksxa sA ii- mDr vf/kfu;e eas miyC/k djkbZ xà fjVuZ QkbÇyx ç.kkyh ds lkFk lajsf[kr dju s ds fy;s mä èkkjk dh mi&èkkjk ¼2½ ds f}rh; ijUrqd eas èkkjk 50 ds vuqlkj C;kt n;s rk ds lkFk dj dk Hkqxrku çnku dju s ds fy, fnYyh eky ,oa lsok dj] 2017 dh èkkjk 16 eas la'kksèku djukA blds vfrfjDr] buiqV VSDl ØsfMV dk ykHk mBku s ds fy, vkiwÆr ds lacaèk eas vkiwÆrdrkZ dks çfrQy ds Hkqxrku dh 'krZ çnku djus ds fy, mä èkkjk dh mi&èkkjk ¼2½ ds r`rh; ijUrqd es a la'kksèku djukA6 DELHI GAZETTE : EXTRAORDINARY PART IV] iii- NwV çkIr vkiwÆr ds eYw ; eas ,sl s yus &nus ds eYw ; dks 'kkfey djr s gq, mDr vf/kfu;e dh r`rh; vuqlwph ds vUkqPNsn 8 ds [kaM ¼d½ ds lacaèk eas ;FkkfuèkkZfjr dh xbZ xfrfofèk;ks a ;k yus &nus ds dkj.k NwV okyh vkiwÆr ij buiqV VSDl ØsfMV eas Qsjcny dju s ds fy, Li"Vhdj.k çnku dju s gsrq fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 17 eas la'kksèku djukA blds vfrfjDr mä èkkjk dh mièkkjk ¼5½ es a [kaM ¼p½ dks lfUufo’V djr s gq, ;g iznku djus dk iz;kstu j[krk gS fd daiuh vfèkfu;e] 2013 dh èkkjk 135 es a fofuÆn"V d‚iksZjsV lkekftd ftEens kjh ds vUrxZr iath—r O;fä ds nkf;Roks a ls lacafèkr xfrfofèk;ks a ds fy, mi;ksx fd; s tkus vFkok mi;ksx dju s dh okaNk j[ku s oky s fdlh dj ;ksX; O;fä }kjk çkIr ekyks a ;k lsokvks a ;k nksuks a ds lacaèk eas buiqV VSDl ØsfMV miyCèk ugÈ gksxkA iv- mä vfèkfu;e] tk s 01 tqykÃ] 2017 ls çHkkoh gS]mä vfèkfu;e dh èkkjk 22 dh mièkkjk ¼1½ vkSj èkkjk 24 ij mDr vf/kfu;e ds vUrxZr iathdj.k ls NwV ls lacafèkr mä èkkjk dh mièkkjk ¼2½ dk s vfèkHkkoh çHkko çnku djus ds fy, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 23 es a la'kksèku djuk A v- iathdj.k jí ds fujlu gsrq le; lhek] 'kr±s vkSj çfrcaèk fuèkkZfjr dju s ds fy, lacafèkr çkfèkdkjh dk s l'kä cuku s ds fy, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 30 es a la'kksèku djukA vi- mä èkkjk es a uà mièkkjk ¼5½ dks lfUufo’V djr s gq, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 37 eas la'kksèku djuk rkfd rhu lky dh og le; lhek çnku dh tk lds] ftlesa fdlh iathd`r O;fDr }kjk dj vof/k ds fy, mDr /kkjk dh mi&èkkjk ¼1½ ds vUrxZr ckgjh vkiwÆr ds fooj.kks a dk s izLrqr fd;k tk ldrk gSA blesa th,lVh ifj"kn dh flQkfj'k ij ljdkj dk s vfèklwpuk easfoLrkj djds fdlh iath—r O;fä ;k iath—r O;fä;ks a ds ,d oxZ ds fy, mä le; lhek eas dqN 'krks± vkSj çfrcaèkks a ds vèkhu l”kDr cukus dk Hkh iz;kstu j[kr s gSaA vii- mä èkkjk eas uà mièkkjk ¼11½ dk s lfUufo’V djr s gq, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 39 es a la'kksèku djuk rkfd rhu lky dh og le; lhek çnku dh tk lds] ftlesa fdlh iathd`r O;fDr }kjk dj vof/k ds fy, fjVuZ dks çLrqr fd;k tk ldrk gSA blesa th,lVh ifj"kn dh flQkfj'k ij ljdkj dks vfèklwpuk easfoLrkj djdsfdlh iath—r O;fä ;k iath—r O;fä;ks a ds ,d oxZ ds fy, mä le; lhek eas dqN 'krks± vkSj çfrcaèkks a ds vèkhu l”kDr cukus dk Hkh iz;kstu j[kr s gSaA viii- mä èkkjk es a ,d uà mièkkjk ¼2½ dk s lfUufo’V djr s gq, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 44 la'kkès ku djuk rkfd rhu o’kZ dh og le; lhek çnku dh tk lds] ftleas fdlh iathd`r O;fDr }kjk foÙkh; o"kZ ds fy, mDr /kkjk dh mi&èkkjk ¼1½ ds vUrxZr okf’kZd fjVuZ dk s izLrqr fd;k tk ldrk gSA blesa th,lVh ifj"kn dh flQkfj'k ij ljdkj dk s vfèklwpuk eas foLrkj djds fdlh iath—r O;fä ;k iath—r O;fä;ks a ds ,d oxZ ds fy, mä le; lhek es a dqN 'krks± vkSj çfrcaèkks a ds vèkhu l”kDr cukus dk Hkh iz;kstu j[kr s gSaA ix- mä èkkjk eas ,d uà mièkkjk ¼15½ dks lfUufo’V djr s gq, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 52 eas la'kksèku djuk rkfd rhu o’kZ dh og le; lhek çnku dh tk lds] ftleas byDs Vª‚fud d‚elZ v‚ijsVj }kjk ,d ekg ds fy, mä èkkjk dh mi&/kkjk ¼4½ ds varxZr fooj.k dk s çLrqr fd;k tk ldrk gSA bles a th,lVh ifj"kn dh flQkfj'k ij ljdkj dks vfèklwpuk eas foLrkj djds fdlh v‚ijsVj ;k v‚ijVs jksa ds ,d oxZ ds fy, mä le; lhek eas dqN 'krks± vkSj çfrcaèkks a ds vèkhu l”kDr cukus dk Hkh iz;kstu j[kr s gSaA x- mä èkkjk dh mièkkjk ¼6½ esa vufare :i ls Loh—r buiqV VSDl ØsfMV ds lanHkZ dks gVkdj fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 54 eas la'kksèku djuk rkfd bls mä vfèkfu;e dh èkkjk 41 dh mièkkjk ¼1½ ds vulq kj Lo&vkadfyr buiqV VSDl ØsfMV dh çkfIr dh orZeku ;kstuk ds lkFk lajsf[kr fd;k tk ldsA xi- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 56 es a la'kksèku djuk rkfd foyafcr fjQaM ij C;kt dh x.kuk gsrq gqbZ njs h dh vofèk ds vfHkdyu dh jhfr ds fy, fu;e fuèkkZfjr dju s dh vuqefr fey ldsA xii iath—r O;fä dk s mä vfèkfu;e dh èkkjk 46 ds fuca/kuks a eas fjVuZ nkf[ky dju s gsrq lkB fnuks a dh vofèk çnku djus ds fy;s fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 62 eas la'kksèku djukA blds vfrfjä] mDr vf/kfu;e eas ,d ijarqd lfEefyr djuk rkfd vfrfjDr foyac 'kqYd ds Hkqxrku ds vèkhu lkB fnuks a dh vfrfjä vofèk dh vuqefr fey ldsA xiii- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 109 dk s çfrLFkkfir dju s ds fy,] bl vè;k; ds çkoèkkuks a ds vèkhu] dsaæh; eky ,oa lsok dj vfèkfu;e] 2017 ds varxZr xfBr eky ,oa lsok dj vf/kdj.k bl vfèkfu;e ds rgr vihyh; çkfèkdkjh ;k iqujh{k.k çkfèkdkjh }kjk ikfjr vkn's kks a ds f[kykQ vihy dh lquokà ds fy, vihyh; vf/kdj.k gksxkA xiv- vihyh; vf/kdj.k ds xBu ls lacafèkr fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 110 dk foyksi djukA xv- jkT; vè;{k dh foÙkh; vkSj ç'kklfud 'kfä;ks a ls lacafèkr fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 114 dk foyksi djukA xvi- jkT; U;k;ihB ;k {ks= U;k;ihBks a 'kCn dk s jkT; U;k;ihB 'kCn ls çfrLFkkfir dju s ds fy, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 117 eas la'kksèku djukA mä èkkjk fookn lekèkku ds fy, bl lacaèk eas xfBr jkT; U;k;ihBks a }kjk ikfjr vkn's kks a ls O;fFkr O;fä;ks a }kjk mPp U;k;ky;ks a eas vihy nk;j dju s dk çkoèkku djrh gSA[PART IV DELHI GAZETTE : EXTRAORDINARY 7 xvii- jk"Vhª; U;k;ihB ;k {ks=h; U;k;ihBks a 'kCn dks çèkku U;k;ihB 'kCn ls çfrLFkkfir dju s ds fy, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 118 esa la'kksèku djukA mä èkkjk fookn lekèkku ds fy, bl lacaèk eas xfBr çèkku U;k;ihB }kjk ikfjr vkn's kks a ls O;fFkr O;fä;ks a }kjk loksZPp U;k;ky; esa vihy nk;j dju s dk çkoèkku djrh gSA xviii- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 119 es a 'kCnksÞa jk"Vªh; ;k {ks=h; U;k;ihBksÞa dks Þçèkku U;k;ihBÞ ls vkSj ÞjkT; U;k;ihB ;k {ks= U;k;ihBÞ dks ÞjkT; U;k;ihBÞ ls çfrLFkkfir djds la'kksèku djukA xix- mä èkkjk es a ,d uà mièkkjk ¼1ch½ dks lfUufo’V djr s gq, viath—r O;fä;ks a ;k dEiksft”ku djnkrkvks a }kjk muds ekè;e ls dh xà ekyks a ;k lsokvks a dh vkiwÆr ls lacafèkr çkoèkkuks a ds mYya?ku ds ekey s eas byDs Vª‚fud d‚elZ v‚ijVs jks a ¼Ãlhvks½ ij ykxw nMa kRed çkoèkku çnku dju s ds fy, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 122 es a la'kksèku djukA xx- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½ eas la'kksèku djuk rkfd mä /kkjk ls mDr [kaMks a ds foyksiu }kjk mä mièkkjk ds [kaM ¼N½] ¼´½ vkSj ¼V½ eas fofuÆn"V vijkèkks a dk s vijkèk ls eqä fd;k tk lds A blds vykok] eky ;k lsokvks a ;k nksuks a dh vkiwÆr ds fcuk bUokbl tkjh djus ls lacafèkr vijkèkks a dks NksM+dj] mä vfèkfu;e ds rgr vijkèkks a ds fy, vfHk;kstu 'kq: djus ds fy, ekSfæd lhek ,d yk[k #i;s ls c<+kdj nks lkS yk[k #i;s rd djukA xxi- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 138 dh mi&èkkjk ¼1½ ds izFke ijUrqd eas la'kksèku djuk rkfd mä vfèkfu;e ds vUrxZr vijk/kks a dh daikmaÇMx ds fodYi ls ekyksa ;k lsokvks a ;k nksuks a dh vkiwÆr ds fcuk bUokbfll~ tkjh dju s ls lacafèkr vijkèkks a eas 'kkfey O;fä;ksa dks ckgj j[kk tk ldsA fofHkUu vijkèkks a ds 'keu ds fy, U;wure vkSj lkFk gh vfèkdre jkf'k dks de djds jkf'k dk s rdZlaxr cuku s ds fy, mä èkkjk dh mi&èkkjk ¼2½ es a vkSj la'kkès ku djukA xxii- fnYyh eky ,oa lsok dj vfèkfu;e eas ,d uà èkkjk 158, lfUUkfo’V djuk rkfd iathdj.k ds fy, vkosnu eas ;k nkf[ky fjVuZ eas ;k izLrqr ckgjh vkiwÆr ds fooj.k es a iath—r O;fä }kjk nh xà tkudkjh dks lk>k dju s ds rjhds vkSj 'kr±s vFkok byDs Vª‚fud bUokWbl ;k Ã&os fcy ;k fdlh vU; fooj.k ds fuekZ.k ds fy, mlds }kjk viyksM fd, x, C;kSjs] tks fu;eks a }kjk çnku fd, tk ldr s gSa] ,sl s vU; flLVe ds lkFk lkekU; iksVZy ij] tSlk fd vfèklwfpr fd;k tk ldrk gS]çnku dh tk ldsAa xxiii- 01 tqykÃ] 2017 ls çHkkoh] mä vuqlwph ¼tSlk fd 2019 ds vfèkfu;e 1 dh èkkjk 31 }kjk lfUufo’V gS½ ds vuqPNsn 7 rFkk 8 vkSj Li"Vhdj.k 2 dk s iwoZO;kih ç;ksT;rk nus s ds fy, fnYyh eky ,oa lsok dj vfèkfu;e dh vuqlwph&III eas la'kkès ku djukA 4- ;g foèks;d mijksä mís';ks a dks çkIr djus dk iz;kstu j[krk gSA vkfr'kh ekysZuk] foÙk e=a h jk"Vªh; jktèkkuh {ks= fnYyh ljdkj çLrkfor fnYyh eky ,oa lsok dj ¼f}rh; la'kksèku½ foèks;d] 2023 eas fnYyh dh lesfdr fufèk ls dkÃs vkorÊ ;k xSj&vkorÊ O;; 'kkfey ugÈ gSA vkfr'kh ekysZuk] foÙk e=a h jk"Vªh; jktèkkuh {ks= fnYyh ljdkj çLrkfor fnYyh eky ,oa lsok vfèkfu;e ¼f}rh; la'kksèku½ foèks;d] 2023 vèkhuLFk dkuwu cuku s ds fy, fdlh Hkh inkfèkdkjh ds i{k es a 'kfä ds izR;k;kstu gsrq çkoèkku ugÈ djrk gSA vkfr'kh ekysZuk] foÙk e=a h jk"Vªh; jktèkkuh {ks= fnYyh ljdkj8 DELHI GAZETTE : EXTRAORDINARY PART IV] [ ] 1- foèks;d dk [kaM 1 laf{kIr 'kh"kZd vkSj çkjHa k dk çkoèkku djrk gSA 2- foèks;d dk [kaM 2 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 10 eas mi&èkkjk ¼2½ ds [kaM ¼?k½ vkSj mi&èkkjk ¼2,½ ds [kaM ¼x½ eas la'kksèku dju s dk iz;kstu j[krk gSrkfd byDs Vª‚fud d‚elZ v‚ijVs jks a ds ekè;e ls eky dh vkiwÆr eas yxs iath—r O;fä;ksa dk s daiksth'ku yos h ds vUrxZr dj dk Hkqxrku dju s dk fodYi pquus ls yxk, x, çfrcaèk dks gVk;k tk ldsA 3- foèks;d dk [kaM 3 mä vfèkfu;e eas çnku dh xà fjVuZ QkbÇyx ç.kkyh ds lkFk mDr mi/kkjk lajsf[kr dju s ds fy;s fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 16 dh mi&èkkjk ¼2½ ds nlw js vkSj rhlj s ijUrqdks a eas la'kksèku dju s dk iz;kstu j[krk gSA 4- foèks;d dk [kaM 4 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 17 dh mi&èkkjk ¼3½ ds Li"Vhdj.k es a la'kksèku dju s dk iz;kstu j[krk gS rkfd mä vfèkfu;e] NwV çkIr vkiwÆr ds eYw ; eas ,sl s yus nsu ds eYw ; dks 'kkfey djr s gq,] tSlk fd fu;eksa }kjk çnku fd;k tk ldrk gS]dh vuqlwph&III ds vuqPNsn 8 ds [kaM ¼d½ eas fofuÆn"V dqN yus &nsu ds lacaèk eas buiqV VSDl ØsfMV dk ykHk çfrcafèkr fd;k tk ldsA ;g mi&èkkjk ¼5½ es a Hkh la'kksèku dju s dk iz;kstu j[krk gS rkfd ;g çnku fd;k tk lds fd fdlh dj ;ksX; O;fä }kjk çkIr ekyks a ;k lsokvks a ;k nksuks a ds lacaèk eas buiqV VSDl ØsfMV miyCèk ugÈ gksxk] ftldk mi;ksx daiuh vfèkfu;e] 2013 dh èkkjk 135 eas fofuÆn"V d‚iksZjsV lkekftd ftEens kjh ds vUrxZrmlds nkf;Roks a ls lacafèkr xfrfofèk;ks a ds fy, fd;k tkrk gS ;k fd; s tkus dh okaNk j[krk gSA 5- foèks;d dk [kaM 5] 1 tqykÃ] 2017 ls izHkkoh] iathdj.k ds fy, mÙkjnk;h ugÈ gksus okys O;fä;ks a ls lacafèkr fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 23 dk s çfrLFkkfir dju s dk iz;kstu j[krk gS] rkfd mä vfèkfu;e dh èkkjk 22 dh mikèkkjk ¼1½ vkSj èkkjk 24 ds Åij mä èkkjk dks vfèkHkkoh çHkko çnku fd;k tk ldsA 6- foèks;d dk [kaM 6 iathdj.k jí ds fujlu gsrq] le;&lhek] 'krZsa vkSj çfrcaèkks a dks fuèkkZfjr dju s ds fy, lacafèkr çkfèkdkjh dks l'kä cuku s ds fy, èkkjk 30 esa la'kkès ku dju s dk iz;kstu j[krk gSA 7- foèks;d dk [kaM 7 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 37 es a ,d uà mi&èkkjk ¼5½ dks lfUufo’V djus dk iz;kstu j[krk gS rkfd rhu lky dh og le; lhek çnku dh tk lds] ftleas fdlh iathd`r O;fDr }kjk dj vof/k ds fy, mDr /kkjk dh mi&èkkjk ¼1½ ds vUrxZr ckgjh vkiwÆr ds fooj.kks a dk s izLrqr fd;k tk ldrk gSA blesa ifj"kn dh flQkfj'k ij ljdkj dk s vfèklwpuk eas foLrkj djds fdlh iath—r O;fä ;k iath—r O;fä;ks a ds ,d oxZ ds fy, mä le; lhek eas dqN 'krks± vkSj çfrcaèkks a ds vèkhu l”kDr cukus dk Hkh iz;kstu j[kr s gSaA 8- foèks;d dk [kaM 8 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 39 eas ,d uà mi&èkkjk ¼11½ lfUufo’V dju s dk iz;kstu j[krk gS rkfd rhu lky dh og le; lhek çnku dh tk lds] ftlesa fdlh iathd`r O;fDr }kjk dj vof/k ds fy, fjVuZ dk s çLrqr fd;k tk ldrk gSA bles a ifj"kn dh flQkfj'k ij ljdkj dk s vfèklwpuk eas foLrkj djds fdlh iath—r O;fä ;k iath—r O;fä;ks a ds ,d oxZ ds fy, mä le; lhek eas dqN 'krks± vkSj çfrcaèkks a ds vèkhu l”kDr cukus dk Hkh iz;kstu j[kr s gSaA 9- foèks;d dk [kaM 9 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 44 eas ,d uà mi&èkkjk ¼2½ lfUufo’V dju s dk iz;kstu j[krk gS rkfd rhu lky dh og le; lhek çnku dh tk lds] ftleas fdlh iathd`r O;fDr }kjk foÙkh; o"kZ ds fy, mDr /kkjk dh mi&èkkjk ¼1½ ds vUrxZr okf’kZd fjVuZ dks izLrqr fd;k tk ldrk gSA bles a ifj"kn dh flQkfj'k ij ljdkj dk s vfèklwpuk esa foLrkj djds fdlh iath—r O;fä ;k iath—r O;fä;ks a ds ,d oxZ ds fy, mä le; lhek eas dqN 'krks± vkSj çfrcaèkks a ds vèkhu l”kDr cuku s dk Hkh iz;kstu j[kr s gSaA 10- foèks;d dk [kaM 10 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 52 es a ,d uà mi&èkkjk ¼15½ lfUufo’V dju s dk iz;kstu j[krk gS rkfd rhu lky dh og le; lhek çnku dh tk lds] ftlesa byDs Vª‚fud d‚elZ v‚ijVs j }kjk ,d ekg ds fy, mä èkkjk dh mi&/kkjk ¼4½ ds varxZr fooj.k dk s çLrqr fd;k tk ldrk gSA blesa ifj"kn dh flQkfj'k ij ljdkj dks vfèklwpuk eas foLrkj djds fdlh v‚ijsVj;k v‚ijsVjks a ds ,d oxZ ds fy, mä le; lhek es a dqN 'krks± vkSj çfrcaèkks a ds vèkhu l”kDr cukus dk Hkh iz;kstu j[kr s gSaA 11- foèks;d dk [kaM 11 vufare :i ls Loh—r buiqV VSDl ØsfMV ds lanHkZ dks gVkdj fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 54 dh mi&èkkjk ¼6½ eas la'kksèku dju s dk iz;kstu j[krk gS rkfd bls mä vfèkfu;e dh èkkjk 41 dh mièkkjk ¼1½ ds vuqlkj Lo&vkadfyr buiqV VSDl ØsfMV dh çkfIr dh orZeku ;kstuk ds lkFk lajsf[kr fd;k tk ldsA 12- foèks;d dk [kaM 12 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 56 es a la'kksèku dju s dk iz;kstu j[k gS rkfd foyfacr fjQaM ij C;kt dh x.kuk gsrq gqbZ njs h dh vofèk ds vfHkdyu dh jhfr ds fy, fu;e iznku dj ldsA 13- foèks;d dk [kaM 13 fjVu Z nkf[ky dju s ds fy, *lkB fnu* 'kCn ds LFkku ij *rhl fnu* 'kCn ds çfrLFkkiu ds fy, fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 62 es a la'kksèku dju s dk iz;kstu j[krk gSA blds vykok] ;g[PART IV DELHI GAZETTE : EXTRAORDINARY 9 vfrfjä foyca 'kqYd ds Hkqxrku ds vèkhu lkB fnuks a dh vfrfjä vofèk dh vuqefr nus s ds fy, èkkjk 62 eas ,d ijra qd dks lfUufo’V djrk gSA 14- foèks;d dk [kaM 14 bl vè;k; ds çkoèkkuks a ds vèkhu] fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 109 eas ;g iz;kstu j[krk gS fd dsæa h; eky ,oa lsok dj vfèkfu;e] 2017 ds varxZr xfBr eky ,oa lsok dj vf/kdj.k bl vfèkfu;e ds rgr vihyh; çkfèkdkjh ;k iqujh{k.k çkfèkdkjh }kjk ikfjr vkn's kks a ds f[kykQ vihy dh lquokà ds fy, vihyh; vf/kdj.k gksxkA 15- foèks;d dk [kaM 15 vihyh; U;k;kfèkdj.k ds xBu ls lacafèkr fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 110 dk foyksi dju s dk iz;kstu j[krk gSA 16- foèks;d dk [kaM 16 jkT; vè;{k dh foÙkh; vkSj ç'kklfud 'kfä;ks a ls lacafèkr fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 114 dk foyksi dju s dk iz;kstu j[krk gSA 17- foèks;d dk [kaM 17 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 117 eas ÞjkT; U;k;ihB ;k {ks= U;k;ihBksÞa 'kCnks a dks ÞjkT; U;k;ihBÞ 'kCnks a ds lkFk çfrLFkkfir djds la'kksèku dju s dk iz;kstu j[krk gSA 18- foèks;d dk [kaM 18 Þçèkku U;k;ihBÞ ds lkFk Þjk"Vªh; U;k;ihB ;k {ks=h; U;k;ihBÞ 'kCnksa dk s çfrLFkkfir djds fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 118 es a la'kksèku dju s dk iz;kstu j[krk gSA 19- foèks;d dk [kaM 19 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 119 es a Þjk"Vªh; ;k {ks=h; U;k;ihBksÞa 'kCnks a dks Þçèkku U;k;ihBÞ ds lkFk vkSj ÞjkT; U;k;ihB ;k {ks= U;k;ihBksÞa dks ÞjkT; U;k;ihBÞ ds lkFk çfrLFkkfir djds la'kksfèkr djus dk iz;kstu j[krk gSA 20- foèks;d dk [kaM 20 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 122 eas ,d uà mi&èkkjk ¼1ch½ lfUufo’V djus dk iz;kstu j[krk gS rkfd viath—r O;fä;ks a ;k lajpuk djnkrkvks a }kjk muds ekè;e ls cukà xà ekyks a ;k lsokvks a dh vkiwÆr ls lacafèkr çkoèkkuks a ds mYy?a ku ds ekeys eas byDs Vª‚fud d‚elZ v‚ijVs jks a ij ykxw nMa kRed mic/kks a dk çkoèkku fd;k tk ldsA 21- foèks;d dk [kaM 21 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 132 dh mi&èkkjk ¼1½ eas la'kksèku dju s dk iz;kstu j[krk gSA rkfd mä mi/kkjk ds [kaM ¼N½] ¼´½ vkSj ¼V½ eas fofuÆn"V vijkèkks a dks vijkèk ls eqä fd;k tk lds rFkkmä vfèkfu;e ds rgr vijkèkks a ds fy, vfHk;kstu 'kq: dju s ds fy, ekSfæd lhek dks ,d lkS yk[k #i;s ls nks lkS yk[k #i;s rd c<k+;k tk ldsA bles a eky ;k lsokvks a ;k nksuks a dh vkiwÆr ds fcuk bUokbflltkjh djus ls lacafèkr vijkèk “kkfey ugha gSA 22- foèks;d dk [kaM 22 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 138 dh mi&èkkjk ¼1½ ds igy s ijUrq eas la'kksèku djuk rkfd mä vfèkfu;e ds vUrxZr vijk/kks a dh daikmaÇMx ds fodYi ls ekyks a ;k lsokvks a ;k nksuks a dh vkiwÆr ds fcuk bUokbfll~ tkjh djus ls lacafèkr vijkèkks a eas 'kkfey O;fä;ks a dks ckgj j[kk tk ldsA ;g fofHkUu vijkèkks a ds 'keu ds fy, U;wure vkSj lkFk gh vfèkdre jkf'k dk s de djds jkf'k dks rdZlaxr cukus ds fy, mi&èkkjk ¼2½ eas vkSj la'kkès ku dju s dk iz;kstu j[krk gSA 23- foèks;d dk [kaM 23 fnYyh eky ,oa lsok dj vfèkfu;e ea s ,d uà èkkjk 158, lfUufo’V djus dk iz;kstu j[krk gS rkfd iathdj.k ds fy, viu s vkosnu eas ;k nkf[ky fjVu Z eas ;k izLrqr ckgjh vkiwÆr ds fooj.k es a iath—r O;fä }kjk nh xà tkudkjh dk s lk>k dju s ds rjhds vkSj 'kr±s vFkok bysDVª‚fud bUokWbl ;k Ã&os fcy ;k fdlh vU; fooj.k ds fuekZ.k ds fy, mlds }kjk viyksM fd, x, C;kSj]s tks fu;eksa }kjk çnku fd, tk ldr s gSa] ,sl s vU; flLVe ds lkFk lkekU; iksVZy ij] tSlk fd vfèklwfpr fd;k tk ldrk gS] çnku dh tk ldsA 24- foèks;d dk [kaM 24]01 tqykÃ] 2017 ls çHkkoh] mä vulq wph ¼tSlk fd 2019 ds vfèkfu;e 1 dh èkkjk 31 }kjk lfUufo’V gS½ ds vuqPNsn 7 rFkk 8 vkSj Li"Vhdj.k 2 dk s iwoZO;kih ç;ksT;rk nus s ds fy, fnYyh eky ,oa lsok dj vfèkfu;e dh vuqlwph&III es a la'kksèku dju s dk iz;kstu j[krk gSA vkfr'kh ekysZuk] foÙk e=a h jkt dqekj] lfpo10 DELHI GAZETTE : EXTRAORDINARY PART IV] DELHI LEGISLATIVE ASSEMBLY NOTIFICATION Delhi, the 15th December, 2023 F. No.21/24/DGST (2nd A)/2023/LAS-VII/Leg.6707.—The following is published for general information.— THE DELHI GOODS AND SERVICES TAX (SECOND AMENDMENT) BILL, 2023 [BILL NO. 05 OF 2023] (As introduced in the Legislative Assembly of the National Capital Territory of Delhi on 15 December, 2023) (AS INTRODUCED IN VIDHAN SABHA) THE DELHI GOODS AND SERVICES TAX (SECOND AMENDMENT) BILL, 2023 A BILL Further to amend the Delhi Goods and Services Tax Act 2017(3 of 2017) BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Seventy-Fourth Year of the Republic of India as follows:- 1. Short title and commencement:- (i) This Act may be called the Delhi Goods and Services (Second Amendment) Act, 2023. (ii) Section 2 to24 of the Act shall come into force on such date as the State Government may, by notification, in the Official Gazette, appoint and the different date may be appointed for different provisions of this Act. 2. Amendment of section 10:- In the Delhi Goods and Services Tax Act, 2017(here in after referred to as Delhi Goods and Services Tax Act), in section 10, –– (a) in sub-section(2), in clause(d), the words"goods or" shall be omitted; (b) in sub-section(2A), in clause(c), the words "goodsor" shall be omitted. 3. Amendment of section 16:-In the Delhi Goods and Services Tax Act, in Section 16 sub section (2), –– (i) in the second proviso, for the words "added to his output tax liability, along with interest thereon", the words and figures "paid by him along with interest payable under section 50" shall be substituted; (ii) in the third proviso, after the words "made by him", the words "to the supplier" shall be inserted. 4. Amendment of section 17:-In the Delhi Goods and Services Tax Act,in Section 17, –– (a) in sub-section (3), in the Explanation, for the words and figure "except those specified in paragraph 5 of the said Schedule", the following shall be substituted, namely:— "except,— (i) the value of activities or transactions specified in paragraph 5 of the said Schedule; and (ii) the value of such activities or transactions as may be prescribed in respect of clause(a) of paragraph 8 of the said Schedule."; (b) in sub-section (5), after clause (f), the following clause shall be inserted, namely:— "(fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013;". 5. Amendment of section 23:-In the Delhi Goods and Services Tax Act, in Section 23 for sub-section (2), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:— "(2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act."[PART IV DELHI GAZETTE : EXTRAORDINARY 11 6. Amendment of section 30:-In the Delhi Goods and Services Tax Act, in section 30 sub-section (1):- (a) for the words "the prescribed manner within thirty days from the date of service of the cancellation order:", the words "such manner, within such time and subject to such conditions and restrictions, as may be prescribed." shall be substituted; (b) the proviso shall be omitted. 7. Amendment of section 37:- In the Delhi Goods and Services Tax Act, in Section 37 after sub-section (4), the following sub-section shall be inserted, namely:— "(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details". 8. Amendment of section 39:- In the Delhi Goods and Services Tax Act, in Section 39 after sub-section (10), the following sub-section shall be inserted, namely:–– "(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return.". 9. Amendment of section 44:- In the Delhi Goods and Services Tax Act, in Section 44shall be renumbered as sub-section (1) thereof, and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:— "(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return: Provided that the Government may, on the recommendations of the Council, by notification, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return.". 10. Amendment of section 52:-In the Delhi Goods and Services Tax Act, in Section 52 after sub-section (14), the following sub-section shall be inserted, namely:— "(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the expiry of a period of three years from the due date of furnishing the said statement: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement". 11. Amendment of section 54:- In theDelhi Goods and Services Tax Act, in Section 54 in sub-section (6), the words "excluding the amount of input tax credit provisionally accepted," shall be omitted. 12. Amendment of section 56:- In the Delhi Goods and Services Tax Act, in Section 56, for the words "from the date immediately after the expiry of sixty days from the date of receipt of application under the said sub-section till the date of refund of such tax", the words "for the period of delay beyond sixty days from the date of receipt of such application till the date of refund of such tax, to be computed in such manner and subject to such conditions and restrictions as may be prescribed" shall be substituted. 13. Amendment of section 62:- In the Delhi Goods and Services Tax Act, in Section 62 in sub-section (2),— (a) for the words "thirty days", the words "sixty days" shall be substituted; (b) the following proviso shall be inserted, namely:— "Provided that where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall12 DELHI GAZETTE : EXTRAORDINARY PART IV] be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of section 50 or to pay late fee under section 47 shall continue". 14. Amendment of section 109:- In the Delhi Goods and Services Tax Act, in Section 109 for sub-section (1), the following sub-section shall be substituted:- (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act. 15. Amendment of section 110:- In the Delhi Goods and Services Tax Act, in Section 110to be deleted. 16. Amendment of section 114:- In the Delhi Goods and Services Tax Act, in Section 114 to be deleted. 17. Amendment of section 117:- In the Delhi Goods and Services Tax Act, in Section 117,– (a) in sub-section (1), for the words “State Bench or Area Benches”, the words “State Benches” shall be substituted; (b) in sub-section (5), in clauses (a) and (b), for the words “State Bench or Area Benches”, the words “State Benches” shall be substituted. 18. Amendment of section 118:- In the Delhi Goods and Services Tax Act, in Section 118, sub-section (1), in clause (a), – “National Bench or Regional Benches” to be replaced with “Principal Bench” 19. Amendment of section 119:- In the Delhi Goods and Services Tax Act, in Section 119, – “National or Regional Benches” to be replaced with “Principal Bench” and “State Bench or Area Benches” to be replaced with “State Benches”. 20. Amendment of section 122:- In the Delhi Goods and Services Tax Act, in Section 122 after sub-section (1A), the following sub-section shall be inserted, namely:— "(1B) Any electronic commerce operator who— (i) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued under this Act to make such supply; (ii) allows an inter-State supply of goods or services or both through it by a person who is not eligible to make such inter-State supply; or (iii) fails to furnish the correct details in the statement to be furnished under sub-section (4) of section 52 of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act, shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person other than a person paying tax under section 10, whichever is higher". 21. Amendment of section 132:- In the Delhi Goods and Services Tax Act, in Section 132 in sub-section (1), — (a) clauses (g), (j) and (k) shall be omitted; (b) in clause (l), for the words, brackets and letters "clauses (a) to (k)", the words, brackets and letters "clauses (a) to (f) and clauses (h) and (i)" shall be substituted; (c) in clause (iii), for the words "any other offence", the words, brackets and letter"an offence specified in clause (b)," shall be substituted; (d) in clause (iv), the words, brackets and letters "or clause (g) or clause (j)" shall be omitted. 22. Amendment of section 138:- In the Delhi Goods and Services Tax Act, in Section 138, - (a) in sub-section (1), in the first proviso,— (i) for clause (a), the following clause shall be substituted, namely:— "(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f), (h), (i) and (l) of sub-section (1) of section 132;"; (ii) clause (b) shall be omitted; (iii) for clause (c), the following clause shall be substituted, namely:—[PART IV DELHI GAZETTE : EXTRAORDINARY 13 "(c) a person who has been accused of committing an offence under clause (b) of sub-section (1) of section 132;"; (iv) clause (e) shall be omitted; (b) in sub-section (2), for the words "ten thousand rupees or fifty per cent. of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher", the words "twenty-five per cent. of the tax involved and the maximum amount not being more than one hundred per cent. of the tax involved" shall be substituted. 23. Amendment of section 158:- In the Delhi Goods and Services Tax Act, in Section 158 the following section shall be inserted, namely:— "158A. (1) Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a registered person may, subject to the provisions of sub-section (2), and on the recommendations of the Council, be shared by the common portal with such other systems as may be notified by the Government, in such manner and subject to such conditions as may be prescribed, namely:— (a) particulars furnished in the application for registration under section 25 or in the return filed under section 39 or under section 44; (b) the particulars uploaded on the common portal for preparation of invoice, the details of outward supplies furnished under section 37 and the particulars uploaded on the common portal for generation of documents under section 68; (c) such other details as may be prescribed. (2) For the purposes of sharing details under sub-section (1), the consent shall be obtained, of— (a) the supplier, in respect of details furnished under clauses (a), (b) and(c) of sub-section (1); and (b) the recipient, in respect of details furnished under clause (b) of sub-section (1), and under clause (c) of sub- section (1) only where such details include identity information of the recipient, in such form and manner as may be prescribed. (3) Notwithstanding anything contained in any law for the time being in force, no action shall lie against the Government or the common portal with respect to any liability arising consequent to information shared under this section and there shall be no impact on the liability to pay tax on the relevant supply or as per the relevant return." 24 Amendment of Schedule-III (1) In Schedule III to the Delhi Goods and Services Tax Act, paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide section 31 of Act 1 of 2019) shall be deemed to have been inserted therein with effect from the 1st day of July, 2017. (2) No refund shall be made of all the tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times. STATEMENT OF OBJECTS AND REASONS 1. The Delhi Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy and collection of Tax on Intra-State supply of goods or services or both by the Government of National Capital Territory of Delhi. 2. The GST Council in its 47th meeting dated 28th & 29th June, 2022, 48th meeting dated 17th December, 2022 and 49th meeting dated 18th February 2023 recommended various amendments in the provisions of the Central Goods and Services Tax Act, 2017. The same were incorporated in the Finance Bill, 2023. The copy of the Gazette Notification of THE FINANCE ACT, 2023(NO.08 OF 2023) is annexed as Annexure-I. Through the Finance Act, 2023 Central Government has amended the provisions of the Central Goods and Service Tax, 2017 on the basis of the recommendations made in the GST council 47th meeting dated 28th & 29th June, 2022, 48th meeting dated 17th December, 2022 and 49th meeting dated 18th February 2023. In order to ensure uniformity between the CGST Act, 2017 and Delhi Goods and Services Tax, 2017 (3 of 2017), the Delhi Goods and Service Tax (Second Amendment) Act, 2023 is required to be enacted by the State Legislature after making State specific modifications, wherever necessary. 3. The salient features of the proposed Delhi Goods and Services (Second Amendment) Tax Bill, 2023 are stated as under: i. To amend Section 10 of the Delhi Goods and Services Tax Act, 2017 by omitting the reference to the word “goods or” in clause (d)of sub-section (2) and clause (c) of sub-section (2A) of the said Section so as to remove the restriction imposed on registered persons engaged in supplying goods through electronic commerce operators from14 DELHI GAZETTE : EXTRAORDINARY PART IV] opting to pay tax under the composition levy.Through this amendment the registered persons engaged in supply of goods through electronic commerce operators (ECOs) will be eligible for composition levy under Section 10 of the said Act. ii. To amend section 16 of the Delhi Goods and Services Tax, 2017 to provide for payment of tax along with interest liability as per Section 50 in the second proviso of sub-section (2) of the said Section to align with the return filing system provided in the said Act. Further to amend third proviso of the sub-section (2) of said Section to provide for condition of payment of consideration to the supplier in relation to supply to avail input tax credit. iii. To amend section 17 of the Delhi Goods and Services Tax Actto provide an explanation for reversal of input tax credit on exempt supplies made account of activities or transactions asmay be prescribed in respect of clause (a) of paragraph 8 of the Third Schedule of the said Act by including the value of such transactions in the value of exempt supply. Further, by way of insertion of clause (f) in subsection of (5) of the said Section seeks to provide that input tax credit shall not be available in respect of goods or services or both received by a taxable person which are used or intended to be used for activities relating to the obligations of registered person under corporate social responsibility referred to in section 135 of the Companies Act, 2013. iv. To amend section 23 of the Delhi Goods and Services Tax Actto provide overriding effect to the subsection (2) of the said Section relating to exemptions from registration under the said Actv over sub-section (1) of section 22 and section 24 of the said Act with effect from the 1st day of July, 2017. v. To amend section 30 of the Delhi Goods and Services Tax Act to empower the relevant authority to prescribe the time limits, conditions and restrictions for revocation of cancellation of registration. vi. To amend section 37 of the Delhi Goods and Services Tax Act by inserting a new subsection (5) in the said section, so as to provide a time limit of three years upto which the details of outward supplies under sub-section (1) of the said Section for a tax period can be furnished by a registered person. It further seeks to empower the Government, on the recommendation of the GST Council, to extend by notification, the said time limit for a registered person or a class of registered persons, subject to certain conditions and restrictions. vii. To amend section 39 of the Delhi Goods and Services Tax Act by insertion of a new subsection (11) in the said section, so as to provide a time limit of three years upto which the return for a tax period can be furnished by a registered person. It further seeks to empower the Government, on the recommendation of the GST Council, to extend by notification, the said time limit for a registered person or a class of registered persons, subject to certain conditions and restrictions. viii. To amend section 44 of the Delhi Goods and Services Tax Act by insertion of a new subsection (2) in the said section, so as to provide a time limit of three years upto which the annual return under sub section(1) of the said section for a Financial Year can be furnished by a registered person. It further seeks to empower the Government, on the recommendation of the GST Council, to extend by notification, the said time limit for a registered person or a class of registered persons, subject to certain conditions and restrictions. ix. To amend section 52 of the Delhi Goods and Services Tax Act by insertion of a new subsection (15) in the said section, so as to provide a time limit of three years upto which the statement under the sub section(4) of the said section for a month can be furnished by electronic commerce operator. It further seeks to empower the Government, on the recommendation of the GST Council, to extend by notification, the said time limit for an operator or a class of operators, subject to certain conditions and restrictions. x. To amend section 54 of the Delhi Goods and Services Tax Act by removing reference to the provisionally accepted input tax credit in the subsection (6) of the said section so as to align the same with the present scheme of availment of self-assessed input tax credit as per sub-section (1) of section 41 of the said Act. xi. To amend section 56 of the Delhi Goods and Services Tax Act so as to allow for prescribing of rules for the manner of computation of period of delay for calculation of interest on delayed refunds. xii. To amend section 62 of the Delhi Goods and Services Tax Act to provide for a period of sixty days to the registered person to file return in terms of section 46 of the said Act. Further, to insert a proviso in said section to allow a further period of sixty days subject to payment of additional late fee. xiii. To substitute Section 109 of the Delhi Goods and Services Tax Act, subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act. xiv. To omit Section 110 of the Delhi Goods and Services Tax Act relating to the constitution of the Appellate Tribunal. xv. To omit Section 114 of the Delhi Goods and Services Tax Act relating to the Financial and administrative powers of State President.[PART IV DELHI GAZETTE : EXTRAORDINARY 15 xvi. To amend Section 117 of the Delhi Goods and Services Tax Act to substitute the word State Bench or Area Benches with the words State Benches. The said section provides for filing of appeal to High Courts by persons aggrieved by the orders passed by the State Benches constituted in this regard for dispute resolution. xvii. To amend Section 118 of the Delhi Goods and Services Tax Act to substitute the word National Bench or Regional Benches with the words Principal Bench. The said section provides for filing of appeal to the Supreme Court by persons aggrieved by the orders passed by the Principal Bench constituted in this regard for dispute resolution. xviii. To amend Section 119 of the Delhi Goods and Services Tax Act by substituting the words “National or Regional Benches” with “Principal Bench” and “State Bench or Area Benches” with “State Benches”. xix. To amend section 122 of the Delhi Goods and Services Tax Act to provide for penal provisions applicable to electronic commerce operators (ECOs) in case of contravention of provisions relating to supplies of goods or services made through them by unregistered persons or composition taxpayers, by way of insertion of a new sub- section (1B) in the said section. xx. To amend sub-section (1) of Section 132 of the Delhi Goods and Services Tax Act so as to decriminalize offences specified in clauses (g), (j) and (k) of the said sub-section by omitting the said clauses from the said section. Further to increase the monetary threshold from one hundred lakh rupees to two hundred lakh rupees for launching prosecution for the offences under the said Act, except for the offences related to issuance of invoices without supply of goods or services or both. xxi. To amend first proviso to sub-section (1) of Section 138 of the Delhi Goods and Services Tax Act so as to exclude the persons involved in offences relating to issuance of invoices without supply of goods or services or both from the option of compounding of the offences under the said Act. Further to amend sub-section (2) of the said section to rationalise the amount for compounding of various offences by reducing the minimum as well as maximum amount for compounding. xxii. To insert a new section 158A in the Delhi Goods and Services Tax Act so as to provide for the manner and conditions for sharing of the information furnished by the registered person in the application for registration or in the return filed or in the statement of outward supplies furnished, or the details uploaded by him for generation of electronic invoice or E-way bill or any other details, as may be provided by rules, on the common portal with such other systems, as may be notified. xxiii. To amend Schedule-III of the Delhi Goods and Services Tax Act to give retrospective applicability to paragraphs 7 and 8 and the Explanation 2 tothe said Schedule (as inserted vide section 31 of Act 1 of 2019) with effect from the 1st day of July, 2017. 4. The Bill seeks to achieve the above objectives. ATISHI MARLENA, Finance Minister Government of NCT of Delhi FINANCIAL MEMORANDUM The proposed Delhi Goods and Services Tax (Second Amendment) Bill, 2023 does not involve any recurring or non- recurring expenditure from the Consolidated Fund of Delhi. ATISHI MARLENA, Finance Minister Government of NCT of Delhi MEMORANDUM REGARDING DELEGATED LEGISLATION The proposed Delhi Goods and Services Act (Second Amendment) Bill, 2023 does not make provision for the delegation of power in favour of any functionaries to make subordinate legislation. ATISHI MARLENA, Finance Minister Government of NCT of Delhi16 DELHI GAZETTE : EXTRAORDINARY PART IV] NOTES ON CLAUSES [For DGST (Second Amendment) Bill, 2023] 1. Clause 1 of the Bill provides for short title and commencement. 2. Clause 2 of the Bill seeks to amend clause (d) of sub-section (2) and clause (c) of sub-section (2A) in section 10 of the Delhi Goods and Services Tax Act so as to remove the restriction imposed on registered persons engaged in supplying goods through electronic commerce operators from opting to pay tax under the composition levy. 3. Clause 3 of the Bill seeks to amend second and third provisos to sub-section (2) of section 16 of the Delhi Goods and Services Tax Act to align the said sub-section with the return filing system provided in the said Act. 4. Clause 4 of the Bill seeks to amend Explanation to sub-section (3) of section 17 of the Delhi Goods and Services Tax Act so as to restrict availment of input tax credit in respect of certain transactions specified in clause (a) of paragraph 8 of Schedule III of the said Act, as may be provided by rules, by including the value of such transactions in the value of exempt supply. It also seeks to amend sub-section (5) so as to provide that input tax credit shall not be available in respect of goods or services or both received by a taxable person which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013. 5. Clause 5 of the Bill seeks to substitute, with effect from the 1st day of July, 2017,section 23 of the Delhi Goods and Services Tax Act relating to persons not liable forregistration so as to provide overriding effect to the said section over sub-section (1) ofsection 22 and section 24 of the said Act. 6. Clause 6 of the Bill seeks toamend section 30 to empower the relevant authority to prescribe the timelimits, conditionsand restrictions for revocation of cancellation of registration. 7. Clause 7 of the Bill seeks to insert a new sub-section (5) in section 37 of the Delhi Goods and Services Tax Act so as to provide a time limit of three years upto which the details of outward supplies under sub-section (1) of the said section for a tax period can be furnished by a registered person. It further seeks to empower the Government, on the recommendation of the Council, to extend by notification, the said time limit for a registered person or a class of registered persons, subject to certain conditions and restrictions. 8. Clause 8 of the Bill seeks to insert a new sub-section (11) in section 39 of the Delhi Goods and Services Tax Act so as to provide a time limit of three years upto which the return for a tax period can be furnished by a registered person. It further seeks to empowerthe Government, on the recommendation of the council, to extend by notification, the said time limit for a registered person or a class of registered persons, subject to certain conditions and restrictions. 9. Clause 9 of the Bill seeks to insert a new sub-section (2) in section 44 of the Delhi Goods and Services Tax Act so as to provide a time limit of three years upto which theannual return under sub-section (1) of the said section for a financial year can be furnished by a registered person. It further seeks to empower the Government, on the recommendation of the Council, to extend by notification, the said time limit for a registered person or a class of registered persons, subject to certain conditions and restrictions. 10. Clause 10 of the Bill seeks to insert a new sub-section (15) in section 52 of the Delhi Goods and Services Tax Act so as to provide a time limit of three years upto which thestatement under sub-section (4) of the said section for a month can be furnished by anelectronic commerce operator. It further seeks to empower the Government, on therecommendation of the Council, to extend by notification, the said time limit for an operator or a class of operators, subject to certain conditions and restrictions. 11. Clause 11 of the Bill seeks to amend sub-section (6) of section 54 of the Delhi Goods and Services Tax Act by removing reference to the provisionally accepted input tax credit so as to align the same with the present scheme of availment of self-assessed input tax credit as per sub-section (1) of section 41 of the said Act. 12. Clause 12 of the Bill seeks to amend section 56 of the Delhi Goods and Services Tax Act so as to provide by rules the manner of computation of period of delay for calculation of interest on delayed refunds. 13. Clause 13 of the Bill seeks toamend section 62 of the Delhi Goods and Services Tax Act for the substitution of the words ‘thirty days’ to the word ‘sixty days’ to file returns. Further, to insert a proviso in section 62 to allow a further period of sixty days subject to payment of additional late fee. 14. Clause 14 of the Bill seeks toSection 109 of the Delhi Goods and Services Tax Act,subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act,[PART IV DELHI GAZETTE : EXTRAORDINARY 17 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act. 15. Clause 15 of the Bill seeks toomit Section 110 of the Delhi Goods and Services Tax Act relating to the constitution of the Appellate Tribunal. 16. Clause 16 of the Bill seeks toomit Section 114 of the Delhi Goods and Services Tax Act relating to the Financial and administrative powers of State President. 17. Clause 17 of the Bill seeks toamend Section 117 of the Delhi Goods and Services Tax Act by substituting the words “State Bench or Area Benches”, with the words “State Benches”. 18. Clause 18 of the Bill seeks toamend Section 118 of the Delhi Goods and Services Tax Act by substituting the words “National Bench or Regional Benches” with “Principal Bench”. 19. Clause 19 of the Bill seeks toamendSection 119 of the Delhi Goods and Services Tax Act by substituting the words “National or Regional Benches” with “Principal Bench” and “State Bench or Area Benches” with “State Benches”. 20. Clause 20 of the Bill seeks to insert a new sub-section (1B) in section 122 of the Delhi Goods and Services Tax Act so as to provide for penal provisions applicable to electronic commerce operators in case of contravention of provisions relating to supplies of goods or services made through them by unregistered persons or composition taxpayers. 21. Clause 21 of the Bill seeks to amend sub-section (1) of section 132 of the Delhi Goods and Services Tax Act so as to decriminalise offences specified in clauses (g), (j) and(k) of the said sub-section and to increase the monetary threshold from one hundred lakh rupees to two hundred lakh rupees for launching prosecution for the offences under the saidAct, except for the offences related to issuance of invoices without supply of goods or services or both. 22. Clause 22 of the Bill seeks to amend first proviso to sub-section (1) of section 138 of the Delhi Goods and Services Tax Act so as to exclude the persons involved in offences relating to issuance of invoices without supply of goods or services or both from the option of compounding of the offences under the said Act. It further seeks to amend sub-section (2) so as to rationalise the amount for compounding of various offences by reducing the minimum as well as maximum amountfor compounding. 23. Clause 23 of the Bill seeks to insert a new section 158A in the Delhi Goods and Services Tax Act so as to provide for the manner and conditions for sharing of the information furnished by the registered person in his application for registration or in his return filed or in his statement of outward supplies, or the details uploaded by him forgeneration of electronic invoice or E-way bill or any other details, as may be provided byrules, on the common portal with such other systems, as may be notified. 24. Clause 24 of the Bill seeks to amend Schedule-IIIof the Delhi Goods and Services Tax Act to give retrospective applicability to paragraphs 7 and 8 and the Explanation 2 tothe said Schedule (as inserted videsection 31 of Act 1 of 2019) with effect from the 1st day of July, 2017. ATISHI MARLENA, Finance Minister Government of NCT of Delhi RAJ KUMAR, Secy. 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