GST Amendment Bill 2025

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.-GअID.-H0x7xx0 82025-265289 SG-DLxx-ExG-0ID7E0x8x2x0 25-265289 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 232] दिल्ली, बृहजस्ट्ितिार, अगस्ट्त 7, 2025/श्रािण 16, 1947 [रा.रा.रा.क्षे.दि. स.ं 173 No. 232] DELHI, THURSDAY, AUGUST 7, 2025/SHRAVANA 16, 1947 [N. C. T. D. No. 173 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI दिल्ल ी जिधान सभा सजििालय अजधसिू ना दिल् ली, 7 अगस्ट्त, 2025 21/4/DGST(A)/2025/LAS-VIII/Legn./9739—fuEufyf[kr dk s loZlk/kkj.k dh tkudkjh ds fy, izdkf'kr fd;k tkrk gS%& 5309 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] fnYyh eky ,oa lsok dj vfèkfu;e 2017 ¼2017 dk 3½ es a vkSj vf/kd la'kkès ku djus grs qA Hkkjr x.kjkT; ds fNgÙkjosa o"kZ eas jk"Vªh; jktèkkuh {ks= fnYyh dh foèkku lHkk }kjk fuEufyf[kr :i eas ;g vfèkfu;fer gk s %& ¼i½ bl vfèkfu;e dks fnYyh eky ,o a lsok ¼la'kkès ku½ vfèkfu;e] 2025 dgk tk,A ¼ii½ vfèkfu;e dh èkkjk 2 ls 41 ml frfFk dk s ço`Ùk gksxa h ftls jkT; ljdkj] vkf/kdkfjd jkti= eas vfèklwpuk }kjk] fu;r djs rFkk bl vfèkfu;e ds fofHkUu micaèkks a ds fy, fHkUu&fHkUu frfFk fu;r dh tk ldxs hA fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼rRi'pkr~ fnYyh eky ,oa lsok dj vfèkfu;e ds :i es a lanfHkZr½ dh èkkjk 2 es]a [kaM ¼61½ ds LFkku ij fuEufyf[kr [kaM dks çfrLFkkfir fd;k tk,xk] vFkkZr~%& *¼61½ ÞbuiqV lsok forjdÞ ls eky ;k lsokvkas ;k nkus kas ds vkiÆwrdrk Z dk dk;kZy; vfHkçrs gS] tks èkkjk 25 eas fuÆn"V fof'k"V O;fä;kas ds fy, ;k mudh vkjs ls èkkjk 9 dh mièkkjk ¼3½ ;k mièkkjk ¼4½ ds varxZr dj grs q mRrjnk;h lsokvkas ds lacaèk eas chtdka s lfgr buiqV lsokvkas dh çkfIr ds fy, dj chtdks a dks çkIr djrk gS] rFkk èkkjk 20 es a micfaèkr jhfr l s ,sl s chtdka s ds lacèa k eas buiqV dj izR;; forfjr djus ds fy, mRrjnk;h gS(*A fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼rRi'pkr~ fnYyh eky ,o a lsok dj vfèkfu;e ds :i eas lanfHkrZ ½ dh èkkjk 9 dh mièkkjk ¼1½ eas] Þekuo miHkksx ds fy, vYdkgs y ;qä 'kjkcß 'kCnkas ds i”pkr~] ÞvkSj ekuo miHkksx ds fy, vYdkgs y ;qä 'kjkc ds fofuekZ.k grs q mi;kxs dh xbZ ,DlVªk U;wVªy vYdkgs y ;k l'a kksfèkr fLifjVß 'kCnkas dk s var%LFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 10 dh mièkkjk ¼5½ es]a Þèkkjk 73 ;k èkkjk 74ß 'kCnkas vkSj vadk as ds i'pkr~] Þ;k èkkjk 74dß 'kCnk as vkSj vadk as dk s var%LFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 11 ds i'pkr~ fuEufyf[kr èkkjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%& Þ11d bl vfèkfu;e es a fufgr fdlh ckr ds gksrs gq, Hkh] ;fn ljdkj larq’V gS fd& ¼d½ fdlh Hkh eky ;k lsok ;k nkus kas dh vkiÆwr ij jkT; dj ¼mldh xjS &mxkgh lfgr½ yxkus ds lacaèk es a ,d jhfr lkekU;r% çpfyr Fkh ;k gS( vkSj ¼[k½ ,ls h vkiÆwr;k¡] fuEufyf[kr ds fy, mÙkjnk;h FkÈ] ;k gSa] &[PART IV DELHI GAZETTE : EXTRAORDINARY 3 ¼i½ jkT; dj] ,sl s ekeyksa eas tgka mä jhfr ds vuqlkj] jkT; dj ugÈ yxk;k x;k Fkk] ;k ugÈ yxk;k tk jgk gS] ;k ¼ii½ mä jhfr ds vuqlkj] tks dj yxk;k x;k Fkk ;k yxk;k tk jgk gS] mlls vfèkd jkT; dj dh jkf'k] ljdkj] ifj"kn dh vuq”kla k ij] vkf/kdkfjd jkti= eas vfèklwpuk }kjk] funsZ'k ns ldrh gS fd ,ls h vkiÆwr;k as ij ns; lai.w kZ jkT; dj] ;k] tSlk Hkh ekeyk gks] ,ls h vkiÆwr;k as ij ns; jkT; dj ls vfèkd jkT; dj] mDr jhfr ds fy,] rk s mu vkiÆwr;ks a ds lacaèk eas Hkqxrku djus dh vko';drk ugÈ gksxh ftu ij mä jhfr ds vuqlkj jkT; dj ugÈ yxk;k x;k Fkk ;k ugÈ yxk;k tk jgk gS] ;k de yxk;k x;k Fkk ;k de yxk;k tk jgk gSAß fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 13 dh mièkkjk ¼3½ es]a& ¼i½ [kaM ¼[k½ eas] ÞvkiwÆrdrk Z }kjk%ß 'kCnksa ds LFkku ij] ÞvkiwÆrdrkZ }kjk ,sl s ekeykas eas tgka vkiÆwrdrkZ }kjk chtd tkjh fd;k tkuk vifs{kr gS( ;kß 'kCnkas dk s çfrLFkkfir fd;k tk,xk( ¼ii½ [kaM ¼[k½ ds i'pkr~] fuEufyf[kr [kMa dks var%LFkkfir fd;k tk,xk] vFkkZr~%& Þ¼x½ çkIrdrkZ }kjk chtd tkjh djus dh frfFk] ,ls s ekeykas es a tgka chtd çkIrdrkZ }kjk tkjh fd;k tkuk gS%ß( ¼iii½ çFke ijarqd eas] Þ;k [kaM ¼[k½ß 'kCnkas] dk"s Bdk as vkSj v{kjk as ds i'pkr~ Þ;k [kaM ¼x½ß 'kCnk]as dk"s Bdk sa vkSj v{kjks a dk s var%LFkkfir fd;k tk,xkA 1 tqykÃ] 2017 ls izHkkoh fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 16 es a mi&èkkjk ¼4½ ds i'pkr~] fuEufyf[kr mi&èkkjkvks a dks var%LFkkfir fd;k tk,xk] vFkkZr~%& ¼5½ mièkkjk ¼4½ eas fufgr fdlh ckr ds gksrs gq, Hkh] foÙkh; o"kZ 2017&18] 2018&19] 2019&20 vkSj 2020&21 ls lacafèkr ekyk as ;k lsokvkas ;k nkus kas dh vkiÆwr grs q chtd ;k ukes ukVs ds lacaèk eas] iath—r O;fä èkkjk 39 ds varxZr fdlh Hkh fooj.kh eas buiqV dj izR;; ysus dk gdnkj gksxk] tk s 30 uoacj] 2021 rd nkf[ky fd;k tkrk gSA ¼6½ tgka fdlh iath—r O;fä dk iathdj.k èkkjk 29 ds varxZr jí dj fn;k tkrk gS vkSj ckn eas fdlh Hkh vkns'k }kjk] ;k rk s èkkjk 30 ds varxZr ;k vihyh; çkfèkdkjh ;k vihyh; U;k;kfèkdj.k ;k U;k;ky; }kjk fd, x, fdlh Hkh vkns'k ds vuqlj.k eas iathdj.k ds fujlu dks okil fy;k tkrk gS rFkk tgka iathdj.k jí djus ds vkns'k dh frfFk dk s mi&èkkjk ¼4½ ds varxZr chtd ;k ukes ukVs ds lacaèk es a buiqV dj izR;; dk ykHk çfrcafèkr ugÈ fd;k x;k Fkk] mä O;fä èkkjk 39 ds varxZr fooj.kh eas eky ;k lsokvkas ;k nkus kas dh vkiÆwr grs q ,ls s chtd ;k ukes uksV ds lacaèk eas buiVq dj izR;; ysus dk gdnkj gksxk]&4 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼i½ foÙkh; o"kZ ds ckn ds 30 uoacj rd nkf[ky fd;k x;k gks] ftlls ,ls k chtd ;k ukes uksV lacafèkr gS ;k çklafxd okÆ"kd fooj.kh çLrqr djuk] tk s Hkh igys gks( ;k ¼ii½ iathdj.k jí djus dh frfFk ;k iathdj.k jí djus dh çHkkoh frfFk ls] tSlk Hkh ekeyk gks] iathdj.k jí djus ds vkns'k dk s okil ysus dh frfFk rd] tgka iathdj.k jí djus ds vkns'k dk s okil ysus dh frfFk ls rhl fnuks a ds Hkhrj ,ls h fooj.kh nkf[ky dh tkrh gS] tk s Hkh ckn eas gksAÞ fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 17 dh mièkkjk ¼5½ ds [kaM ¼i½ eas] Þèkkjk 74] 129 vkjS 130ß 'kCnk as vkSj vadks a ds LFkku ij ÞfoÙkh; o"kZ 2023&24 rd dh fdlh Hkh vofèk ds lacaèk es a èkkjk 74ß 'kCnk as vkSj vadk as dk s çfrLFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 20 ds LFkku ij fuEufyf[kr èkkjk dks çfrLFkkfir fd;k tk,xk] vFkkZr~% & Þ20- ¼1½ eky ;k lsokvkas ;k nkus kas ds vkiÆwrdrkZ dk dksà dk;kZy; tks buiVq lsokvkas dh çkfIr ds fy, dj chtd çkIr djrk gS] ftles a èkkjk 9 dh mièkkjk ¼3½ ;k mièkkjk ¼4½ ds varxZr dj grs q mÙkjnk;h lsokvkas ds lacaèk eas chtd 'kkfey gSa] èkkjk 25 eas fuÆn"V fof'k"V O;fä;ks a ds fy, ;k mudh vksj ls] èkkjk 24 ds [kaM ¼viii½ ds varxrZ buiVq lsok forjd ds :i eas iath—r gksuk vifs{kr gksxk vkSj ,sl s chtdk s ds lacaèk esa buiqV dj izR;; forfjr djsxkA ¼2½ buiqV lsok forjd] mlds }kjk çkIr chtdka s ij çHkkfjr jkT; dj ;k ,dh—r dj ds izR;; dks] ftleas èkkjk 9 dh mièkkjk ¼3½ ;k mièkkjk ¼4½ ds varxZr dj ds mn~xzg.k ds vèkhu lsokvkas ds lacaèk eas jkT; ;k ,dh—r dj dk izR;; lfEefyr gS] forfjr djsxk] ftldk Hkqxrku mä buiVq lsok forjd ds :i es a mlh jkT; es a iath—r fdlh fof'k"V O;fä }kjk fd;k tkrk gS] ,ls h jhfr ls] ,ls s le; ds Hkhrj vkSj ,ls s çfrcaèkks a vkSj 'krks± ds vèkhu jgrs gq,] tSlk fd fu/kkZfjr fd;k tkrk gSA ¼3½ jkT; dj dk izR;; jkT; dj ;k ,dh—r dj ds :i eas rFkk ,dh—r dj dks ,dh—r dj ;k jkT; dj ds :i eas] buiqV dj izR;; dh jkf'k okys nLrkots tkjh djds] ,ls h jhfr ls forfjr fd;k tk,xk] tSlk fd fu/kkZfjr fd;k tkrk gSAÞ fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 21 eas] Þèkkjk 73 ;k èkkjk 74ß 'kCnks a vkSj vadk as ds i'pkr~ Þ;k èkkjk 74dß 'kCnks]a vadkas vkSj v{kjks a dks var%LFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 30 dh mi&èkkjk ¼2½ eas] ijarqd i”pkr~] fuEufyf[kr ijarqd dk s vr%LFkkfir fd;k tk,xk] vFkkZr~%& Þvkx s ;g Hkh micaf/kr gS fd iathdj.k ds fujlu dks okil ysuk ,ls h 'krks± vkSj çfrcaèkksa ds vèkhu gksxk] tk s fu/kkZfjr fd, tk,aAÞ[PART IV DELHI GAZETTE : EXTRAORDINARY 5 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 31 es]a & ¼d½ mièkkjk ¼3½ ds [kaM ¼p½ eas] **èkkjk 9 ds** 'kCnkas vkSj vad ds i'pkr~] ÞfuèkkZfjr vofèk ds Hkhrjß 'kCnkas dk s var%LFkkfir fd;k tk,xk( ¼[k½ [kaM ¼N½ ds i'pkr~ fuEufyf[kr Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~%& Li"Vhdj.k] & [kaM ¼p½ ds ç;kts ukFkZ] ÞvkiwÆrdrk Z tk s iath—r ugÈ gSÞ vfHkO;fDr eas og vkiÆwrdrkZ 'kkfey gksxk tk s dsoy] èkkjk 51 ds varxrZ dj dh dVkSrh ds ç;kts u ds fy, iath—r gSA* fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 35 dh mièkkjk ¼6½ eas] Þèkkjk 73 ;k èkkjk 74ß 'kCnks a vkSj vadk as ds i'pkr~ Þ;k èkkjk 74dß 'kCnkas] vadkas vkSj v{kjksa dk s var%LFkkfir fd;k tk,xkA % fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 39 es]a mièkkjk ¼3½ ds LFkku ij] fuEufyf[kr mièkkjk dk s çfrLFkkfir fd;k tk,xk] vFkkZr~%& Þ¼3½ èkkjk 51 ds varxZr lzksr ij dj dVkSrh djus ds fy, vifs{kr çR;ds iath—r O;fä dk s çR;sd dSyasMj ekg ds fy, ml ekg ds nkjS ku dh xà dVkSfr;kas dh fooj.kh dks ,ls s çi= vkSj rjhds ls rFkk fuèkkZfjr le; ds Hkhrj bysDVª‚fud :i ls çLrqr djuk gksxk% c'krsZ fd mä iath—r O;fä çR;ds dSysMa j ekg ds fy, fooj.kh çLrqr djsxk] pkg s mä ekg ds nkSjku dksà dVkrS h dh xà gk s ;k ugÈ dh xbZ gk(sÞ èkkjk 49 dk la'kkès ku% fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 49 dh mièkkjk ¼8½ ds [kaM ¼x½ eas] Þèkkjk 73 ;k èkkjk 74ß 'kCnk as vkSj vadkas ds i'pkr~ Þ;k èkkjk 74dß 'kCnk]as vadkas vkSj v{kjkas dk s var%LFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 50 dh mièkkjk ¼1½ ds ijUrqd es]a Þèkkjk 73 ;k èkkjk 74ß 'kCnk as vkSj vadk as ds i'pkr~ Þ;k èkkjk 74dß var%LFkkfir fd, tk,axsA fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 51 dh mièkkjk ¼7½ eas] 'kCn vkSj vad Þèkkjk 73 ;k èkkjk 74ß ds i'pkr~ 'kCn] vad vkSj v{kj Þ;k èkkjk 74dß 'kCnk]as vadkas vkSj v{kjkas dk s var%LFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 54 es]a & ¼ad½ mièkkjk ¼3½ ds] nwljs ijarqd dk foykis fd;k tk,xk( ¼[k½ mièkkjk ¼14½ ds i'pkr~ vkSj Li"Vhdj.k ls iwoZ] fuEufyf[kr mièkkjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%& Þ¼15½ bl èkkjk eas fufgr fdlh ckr ds gksrs gq, Hkh] 'kUw ; nj okyh eky dh vkiwÆr ds dkj.k vç;qä buiVq dj izR;; ;k 'kUw ; nj okyh eky dh vkiÆwr ds dkj.k Hkqxrku fd, x, ,dh—r dj dh dksÃ6 DELHI GAZETTE : EXTRAORDINARY PART IV] okilh dh vuqefr ugÈ nh tk,xh] tgka ,ls h 'kUw ; nj okyh eky dh vkiwÆr fu;kZr 'kqYd ds vèkhu gSAß fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 61 dh mièkkjk ¼3½ eas] Þèkkjk 73 ;k èkkjk 74ß 'kCnks a vkSj vadk as ds i'pkr~ Þ;k èkkjk 74dß 'kCnka]s vadk as vkSj v{kjksa dk s var%LFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 62 dh mièkkjk ¼1½ es]a Þèkkjk 73 ;k èkkjk 74ß 'kCnks a vkSj vadkas ds i'pkr~ Þ;k èkkjk 74dß 'kCnka]s vadk as vkSj v{kjksa dk s var%LFkkfir fd;k tk,xkA fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 63 eas] Þèkkjk 73 ;k èkkjk 74ß 'kCnkas vkSj vadks a ds i'pkr~ Þ;k èkkjk 74dß 'kCnka]s vadkas vkSj v{kjks a dks var%LFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 64 es]a mi&èkkjk ¼2½ es]a Þèkkjk 73 ;k èkkjk 74ß 'kCnks a vkSj vadkas ds i'pkr~ Þ;k èkkjk 74dß 'kCnka]s vadk as vkSj v{kjksa dk s var%LFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 65 dh mièkkjk ¼7½ es]a Þèkkjk 73 ;k èkkjk 74ß 'kCnks a vkSj vadkas ds i'pkr~ Þ;k èkkjk 74dß 'kCnka]s vadk as vkSj v{kjksa dk s var%LFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 66 es]a mi&èkkjk ¼6½ es]a Þèkkjk 73 ;k èkkjk 74ß 'kCnks a vkSj vadkas ds i'pkr~ Þ;k èkkjk 74dß 'kCnka]s vadk as vkSj v{kjksa dk s var%LFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 70 es]a mi&èkkjk ¼1½ ds i'pkr] fuEufyf[kr mi&èkkjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%& Þ¼1d½ mièkkjk ¼1½ ds varxZr cqyk, x, lHkh O;fä] ;k rk s Lo;a ;k fdlh çkfèk—r çfrfufèk }kjk] tSlk fd ,ls k vfèkdkjh funs'k ns] mifLFkr gkus s ds fy, ckè; gksaxs vkSj bl çdkj mifLFkr gkus s okyk O;fä ijh{kk ds nkSjku lR; dFku izdV djsxk ;k c;ku nsxk ;k ,ls s nLrkost vkSj vU; phts a çLrqr djsxk] ftudh vko';drk gksAß fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 73 es]a & ¼i½ lhekra 'kh"kZd eas] Þdj dk fuèkkZj.kß 'kCnkas ds i'pkr~] ÞfoÙkh; o"kZ 2023&24 rd dh vofèk ls lacafèkrß 'kCnk as vkSj vadk as dk s var%LFkkfir fd;k tk,xk( ¼ii½ mièkkjk ¼11½ ds i'pkr~] fuEufyf[kr mièkkjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%& Þ¼12½ bl èkkjk ds çkoèkku foÙkh; o"kZ 2023&24 rd dh vofèk ls lacafèkr dj ds fuèkkZj.k grs q ykx w gksaxsAß fnYyh eky ,oa lsok vfèkfu;e dh èkkjk 74 es]a& ¼i½ lhekra 'kh"kZd es]a Þdj dk fuèkkZj.kß 'kCnks a ds i'pkr~] ÞfoÙkh; o"kZ 2023&24 rd dh vofèk ls lacafèkrß 'kCnk as vkSj vadk as dk s var%LFkkfir fd;k tk,xk([PART IV DELHI GAZETTE : EXTRAORDINARY 7 ¼ii½ mièkkjk ¼11½ ds i'pkr~ vkSj Li"Vhdj.k 1 ds iwoZ fuEufyf[kr mièkkjk dk s var%LFkkfir fd;k tk,xk] vFkkZr~%& Þ¼12½ bl èkkjk ds çkoèkku foÙkh; o"kZ 2023&24 rd dh vofèk ls lacafèkr dj ds fuèkkZj.k ds fy, ykx w gksxa sAß ¼iii½ Li"Vhdj.k 2 dk foykis fd;k tk,xkA ÞfoÙkh; o"kZ 2024&25 ls lacafèkr fdlh Hkh dkj.k ls Hkqxrku u fd, x, ;k de Hkqxrku fd, x, ;k xyr rjhds ls okil fd, x, ;k xyr rjhds ls çkIr ;k mi;ksx fd, x, buiVq dk izR;; dk fuèkkZj.kAÞ fnYyh eky ,o a lsok dj vfèkfu;e dh èkkjk 74 ds i'pkr~ fuEufyf[kr èkkjk dk s vr%LFkkfir fd;k tk,xk] vFkkZr~%& Þ74d- ¼1½ tgka leqfpr vfèkdkjh dks ;g çrhr gksrk gS fd dkÃs dj ugÈ pqdk;k x;k gS ;k de pqdk;k x;k gS ;k xyrh ls okil fd;k x;k gS] ;k tgka buiVq dj izR;; dk xyr rjhds ls ykHk mBk;k x;k gS ;k mldk mi;kxs fd;k x;k gS] ogka og ml O;fä dk s ukfsVl nsxk ftl ij dj dk Hkqxrku ugÈ fd;k x;k gS ;k ftldk de Hkqxrku fd;k x;k gS ;k ftls okilh xyrh ls dh xà gS] ;k ftlus buiqV dj izR;; dk xyr rjhds ls ykHk mBk;k gS ;k mldk mi;kxs fd;k gS] rFkk mlls dkj.k crkus dh vi{s kk djsxk fd og ukfsVl eas fuÆn"V jkf'k dk Hkqxrku èkkjk 50 ds varxZr ml ij ns; C;kt vkSj bl vfèkfu;e ;k blds varxZr cuk, x, fu;ekas ds çkoèkkuksa ds varxZr thora tqekZuk ds lkFk D;kas u djs % c'krsZ fd dksà ukfsVl tkjh ugÈ fd;k tk,xk] ;fn dj dk Hkqxrku ugÈ fd;k x;k gS ;k de Hkqxrku fd;k x;k gS ;k xyrh ls okil fd;k x;k gS ;k tgka buiVq dj izR;; dk xyr rjhds ls ykHk mBk;k x;k gS ;k foÙkh; o"kZ es a mi;kxs fd;k x;k gS] og ,d gtkj #i;s ls de gSA ¼2½ leqfpr vfèkdkjh mièkkjk ¼1½ ds varxZr ml foÙkh; o"kZ gsrq okÆ"kd fooj.kh çLrqr djus dh fu;r frfFk ls c;kyhl ekg ds Hkhrj ukfsVl tkjh djsxk] ftlls dj dk Hkqxrku ugÈ fd;k x;k gS ;k de Hkqxrku fd;k x;k gS ;k buiVq dj izR;; dk xyr rjhds ls ykHk mBk;k x;k gS ;k mi;kxs fd;k x;k gS ;k xyr izfrnk; dh frfFk ls c;kyhl ekg ds Hkhrj uksfVl tkjh djsxkA ¼3½ tgka mièkkjk ¼1½ ds varxrZ fdlh vofèk ds fy, ukfsVl tkjh fd;k x;k gS] ogka leqfpr vfèkdkjh dj l s çHkk;Z O;fä ij mièkkjk ¼1½ ds varxZr vkus okyh vofèk ls fHkUu ,ls h vofèk ds fy, u pdq k, x, dj ;k de pqdk, x, dj ;k xyrh ls okil fd, x, dj ;k xyr rjhds ls fy, x, buiqV dj izR;; ;k mi;kxs fd, x, buiqV dj izR;; ds C;kSj s varÆo"V djrs gq, ,d fooj.k fu’ikfnr dj ldxs kA8 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼4½ ,ls s dFku dh rkehy mièkkjk ¼1½ ds varxZr ,ls s O;fä ij ukfsVl dh rkehy le>h tk,xh] c'krsZ fd mièkkjk ¼1½ ds varxZr vkus okyh dj vofèk;kas ls fHkUu ,slh dj vofèk;kas ds fy, ftu vkèkkjkas ij fo”okl fd;k x;k gS o s ogh gSa tks iwoZ ukfsVl es a mfYyf[kr gSaA ¼5½ ml ekeys eas tqekZuk tgka dkÃs dj dk Hkqxrku ugÈ fd;k x;k gS ;k de Hkxq rku fd;k x;k gS ;k xyrh ls okil dj fn;k x;k gS] ;k tgka buiqV dj izR;; dk xyr rjhds ls ykHk mBk;k x;k gS ;k mldk mi;kxs fd;k x;k gS] & ¼i½ dj ls cpus ds fy, èkk[s kkèkM+h ;k tkucw>dj xyr c;ku ;k rF;ks a dk s fNikus ds dkj.k ds vykok] fdlh Hkh dkj.k ls yxk;k x;k tqekZuk ,sl s O;fä ls ns; dj ds nl çfr'kr ;k nl gtkj #i;s ds cjkcj gksxk] tk s Hkh vfèkd gks( ¼ii½ dj ls cpus ds fy, èkk[s kkèkM+h ;k tkucw>dj xyr c;ku ;k rF;ks a dk s fNikus ds dkj.k yxk;k x;k tqekZuk ,ls s O;fä l s ns; dj ds cjkcj gksxkA ¼6½ leqfpr vfèkdkjh] dj ls çHkk;Z O;fä }kjk fd, x, vH;kosnu] ;fn dkÃs gk]s ij fopkj djus ds i'pkr~] ,ls s O;fä l s ns; dj] C;kt vkSj 'kkfLr dh jkf'k fuèkkZfjr djsxk vkSj vkns'k tkjh djsxkA ¼7½ leqfpr vfèkdkjh mièkkjk ¼2½ eas fofuÆn"V ukfsVl tkjh djus dh frfFk ls ckjg ekg ds Hkhrj mièkkjk ¼6½ ds varxZr vkns'k tkjh djsxkA c”krsZ fd] tgka leqfpr vfèkdkjh fuÆn"V vofèk ds Hkhrj vkns'k tkjh djus eas leFkZ ugÈ gS] ogka vk;qä] ;k vk;qä }kjk çkfèk—r dkÃs vfèkdkjh tks leqfpr vfèkdkjh ls jSad eas ofj"B gS] Çdrq fnYyh dj ds la;qä vk;äq ds jSad ls uhps dk ugÈ gS] mièkkjk ¼6½ ds varxZr vkns'k tkjh djus eas foyac ds dkj.kks a dk s è;ku esa j[krs gq,] ftUgs a fuÆn"V vofèk dh lekfIr ls iwoZ fyf[kr :i eas ntZ fd;k tk,xk] mä vofèk dks vfèkdre Ng ekg ds fy, vkxs c<+k ldxs kA ¼8½ tgka fdlh us dj Hkqxrku ugha fd;k gS ;k de Hkqxrku fd;k gS ;k xyrh ls okil fd;k x;k gS] ;k tgka èkk[s kkèkM+h ;k dj ls cpus ds fy, tkucw>dj xyr c;ku ;k rF;ks a dk s fNikus ds vykok fdlh vU; dkj.k ls buiqV dj izR;; dk xyr rjhds ls ykHk mBk;k x;k gS ;k mldk mi;kxs fd;k x;k gS] ogka dj l s çHkk;Z O;fä]& ¼i½ mièkkjk ¼1½ ds varxZr lwpuk dh rkehy ls iwoZ] ,ls s dj ds vius Lo;a ds fuèkkjZ .k ;k leqfpr vfèkdkjh }kjk fuèkkZj.k fd, x, dj ds vkèkkj ij èkkjk 50 ds varxZr ns; C;kt lfgr dj dh jkf”k dk Hkqxrku djsxk vkSj ,sl s Hkqxrku dh fyf[kr lwpuk le q fpr vfèkdkjh dks nsxk vkSj leqfpr vfèkdkjh] ,slh lwpuk çkIr gksus ij] bl vfèkfu;e ;k blds vèkhu cuk, x, fu;ekas ds micaèkks a ds vèkhu lanÙk dj ;k ns; fdlh 'kkfLr ds lacaèk eas] ;FkkfLFkfr] mièkkjk ¼1½ ds varxZr dkÃs lwpuk ;k mièkkjk ¼3½ ds vèkhu dkbs Z fooj.k rkehy ugÈ djsxk([PART IV DELHI GAZETTE : EXTRAORDINARY 9 ¼ii½ dkj.k crkvk s ukfsVl tkjh gksus ds lkB fnu ds Hkhrj èkkjk 50 ds varxrZ ns; C;kt lfgr mä dj dk Hkqxrku djs]a vkSj ,ls k djus ij dkÃs tqekZuk ns; ugÈ gksxk vkSj mä ukfsVl ds lacèa k esa lHkh dk;Zokfg;ka lekIr ekuh tk,axhA ¼9½ dj ls çHkk;Z O;fä] tgka fdlh dj dk Hkqxrku ugha fd;k x;k gS ;k de Hkqxrku fd;k gS ;k xyrh ls okil fd;k x;k gS ;k tgka buiqV dj izR;; dk xyr rjhds ls ykHk mBk;k x;k gS ;k èkk[s kkèkM+h ds dkj.k mi;kxs fd;k x;k gS] ;k dj ls cpus ds fy, tkucw>dj xyr c;ku fn;k x;k gS ;k rF;ka s dk s fNik;k x;k gS] & ¼i½ mièkkjk ¼1½ ds varxrZ lwpuk dh rkehy ls iwoZ] èkkjk 50 ds vèkhu ns; C;kt lfgr dj dh jkf”k vkSj ,ls s dj ds vius Lo;a ds fuèkkZj.k ;k leqfpr vfèkdkjh }kjk fuèkkZj.k fd, x, dj ds vkèkkj ij ,sl s dj ds iaæg çfr'kr ds lerqY; 'kkfLr dk Hkxq rku djsxk vkSj ,sl s Hkqxrku dh fyf[kr lwpuk leqfpr vfèkdkjh dks nsxk vkSj leqfpr vfèkdkjh] ,slh lwpuk çkIr gksus ij] bl vfèkfu;e ;k blds varxZr cuk, x, fu;eks a ds micaèkksa ds vèkhu bl çdkj Hkqxrku fd, x, dj ;k ns; fdlh 'kkfLr ds lacaèk es a mièkkjk ¼1½ ds vèkhu dksbZ lwpuk rkehy ugÈ djsxk( ¼ii½ èkkjk 50 ds varxZr ns; C;kt lfgr mä dj rFkk ,ls s dj ds iPphl çfr'kr ds lerqY; 'kkfLr dk Hkqxrku uksfVl tkjh gksus ds lkB fnuks a ds Hkhrj djsxk] vkSj ,ls k djus ij mä ukfsVl ds lacaèk es a lHkh dk;Zokfg;k a lekIr le>h tk,xa h( ¼iii½ èkkjk 50 ds varxZr ml ij ns; C;kt lfgr dj rFkk ,ls s dj ds ipkl çfr'kr ds lerqY; 'kkfLr dk Hkqxrku vkns'k dh lwpuk ds lkB fnuk as ds Hkhrj djsxk vkSj ,ls k djus ij mä ukfsVl ds lacaèk es a lHkh dk;Zokfg;k a lekIr le>h tk,xa hA ¼10½ tgka leqfpr vfèkdkjh dh ;g er gS fd mièkkjk ¼8½ ds [kaM ¼i½ ;k mièkkjk ¼9½ ds [kaM ¼i½ ds varxZr lanÙk jkf”k okLro eas ns; jkf”k ls de gS] ogka og ,ls h jkf”k ds lacaèk eas] tk s okLro eas ns; jkf”k ls de gS] mièkkjk ¼1½ es a ;Fkk micafèkr ukfsVl tkjh djus dh dk;Zokgh djsxkA ¼11½ mièkkjk ¼8½ ds [kaM ¼i½ ;k [kaM ¼ii½ eas fufgr fdlh ckr ds gkrs s gq, Hkh] mièkkjk ¼5½ ds [kMa ¼i½ ds varxZr “kkfLr ns; gksxk] tgk a Lo&fuèkkZfjr dj dh dksà jkf'k ;k dj ds :i eas ,df=r dksà jkf'k ,ls s dj ds Hkqxrku dh fu;r frfFk ls rhl fnu dh vofèk ds Hkhrj Hkqxrku ugÈ dh xà gSA ¼12½ bl èkkjk ds çkoèkku foÙkh; o"kZ 2024&25 ls lacafèkr dj ds fuèkkZj.k ds fy, ykx w gksaxsA bl èkkjk ds ç;kts ukFkZ] & ¼i½ Þmä ukfsVl ds lacaèk eas lHkh dk;Zokfg;kßa vfHkO;fDr esa èkkjk 132 ds varxZr dk;Zokfg;ka 'kkfey ugÈ gksaxh( ¼ii½ tgka ,d gh dk;Zokgh ds varxZr dj dk Hkqxrku djus ds fy, mÙkjnk;h eq[; O;fä vkSj dqN vU; O;fä;ks a dks ukfsVl tkjh fd;k tkrk gS] rFkk eq[; O;fä ds fo:) ,ls h dk;Zokgh bl èkkjk ds rgr lekIr gks xà gS] rk s èkkjk 122 vkSj 125 ds varxZr tqekZus dk Hkqxrku djuss ds fy, mÙkjnk;h lHkh O;fä;kas ds fo:) dk;Zokgh lekIr gks xà ekuh tkrh gSA10 DELHI GAZETTE : EXTRAORDINARY PART IV] & bl vfèkfu;e ds ç;kts ukFkZ] vfHkO;fä ÞneuÞ dk vfHkizk; rF;ks a ;k lwpuk dh xjS &?kks"k.kk ls gS] ftls ,d dj ;kXs ; O;fä dks bl vfèkfu;e ;k bld s varxZr cuk, x, fu;ekas ds varxZr çLrqr fooj.kh] fooj.k] fjikVs Z ;k fdlh vU; nLrkots ;k leqfpr vfèkdkjh }kjk fyf[kr :i eas ekaxs tkus ij dksà tkudkjh çLrqr djus eas foQyrk eas ?kkfs"kr djus dh vko';drk gksrh gSA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 75 es]a & ¼ad½ mièkkjk ¼1½ eas] Þèkkjk 74ß 'kCn vkSj vad ds i'pkr~ Þ;k èkkjk 74d dh mièkkjk ¼2½ vkjS ¼7½ß 'kCnks]a dk"s Bdk]as vadk as vkSj v{kj dk s var%LFkkfir fd;k tk,xk( ¼[k½ mièkkjk ¼2½ ds i'pkr~ fuEufyf[kr mièkkjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%& Þ¼2d½ tgka dkÃs vihyh; çkfèkdkjh ;k vihyh; U;k;kfèkdj.k ;k U;k;ky; bl fu"d"kZ ij igapq rk gS fd èkkjk 74d dh mièkkjk ¼5½ ds [kaM ¼ii½ ds varxZr tqekZuk bl dkj.k ls nh?kdZ kfyd ugÈ gS fd dj ls cpus ds fy, èkks[kkèkM+h ;k tkucw>dj xyr c;ku ;k rF;ks a dk s fNikus ds vkjkis ml O;fä ds fo:) lkfcr ugÈ gq, gaS] ftls uksfVl tkjh fd;k x;k Fkk] rks ,ls s O;fä }kjk èkkjk 74d dh mièkkjk ¼5½ ds [kaM ¼i½ ds varxZr tqekZuk ns; gksxkAß ¼x½ mièkkjk ¼10½ ds LFkku ij fuEufyf[kr mièkkjk dks çfrLFkkfir fd;k tk,xk] vFkkZr~%& Þ¼10½ ;fn vkns'k èkkjk 73 dh mièkkjk ¼10½ ;k èkkjk 74 dh mièkkjk ¼10½ ;k èkkjk 74d dh mièkkjk ¼7½ es a fofuÆn"V vofèk ds Hkhrj tkjh ugÈ fd;k tkrk gS] rks U;k;fu.kZ;u dk;Zokgh lekIr ekuh tk,xhAß ¼?k½ mièkkjk ¼11½ eas] Þèkkjk 74ß 'kCn vkSj vad ds i'pkr~ Þ;k èkkjk 74d dh mièkkjk ¼7½ß 'kCnk]as dk"s Bdk]as vadk as vkSj v{kj dk s var%LFkkfir fd;k tk,xk( ¼M-½ mièkkjk ¼12½ eas] Þèkkjk 73 ;k èkkjk 74ß 'kCnkas vkSj vadkas ds i'pkr~ Þ;k èkkjk 74dß 'kCnk]as vadkas vkSj v{kj dk s var%LFkkfir fd;k tk,xk( ¼p½ mièkkjk ¼13½ eas] Þèkkjk 73 ;k èkkjk 74ß 'kCnkas vkSj vadkas ds i'pkr~ Þ;k èkkjk 74dß 'kCnk]as vadkas vkSj v{kj dk s var%LFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 104 dh mièkkjk ¼1½ ds] Li"Vhdj.k eas] Þèkkjk 74ß 'kCn vkSj vad ds i'pkr~ Þ;k èkkjk 74d dh mièkkjk ¼2½ vkSj ¼7½ß 'kCnk]as dk"s Bdk]as vadk as vkSj v{kj dk s var%LFkkfir fd;k tk,xkA[PART IV DELHI GAZETTE : EXTRAORDINARY 11 fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 107 es]a& ¼d½ mièkkjk ¼6½ ds] [kaM ¼[k½ eas] ÞiPphlß 'kCn ds LFkku ij] Þchlß 'kCn dks çfrLFkkfir fd;k tk,xk( ¼[k½ mièkkjk ¼11½ ds nwljs ijarqd eas] Þèkkjk 73 ;k èkkjk 74ß 'kCnks a vkSj vadks a ds i'pkr~ Þ;k èkkjk 74dß 'kCnks]a vadkas vkSj v{kj dks var%LFkkfir fd;k tk,xkA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 109 ds LFkku ij] fuEufyf[kr èkkjk dks çfrLFkkfir fd;k tk,xk] vFkkZr~%& bl vè;k; ds micaèkks a ds vèkhu jgrs gq,] dsæa h; eky ,o a lsok dj vfèkfu;e ds varxZr xfBr eky ,o a lsok dj vihyh; U;k;kfèkdj.k] bl vfèkfu;e ds varxZr vihyh; çkfèkdkjh ;k iqujh{k.k çkfèkdkjh }kjk ikfjr vkns'kka s ds fo#) vihykas dh lquokà grs q vihyh; U;k;kfèkdj.k gkxs kAÞ fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 112 es]a & ¼d½ fnukad 01 vxLr] 2024 ls izHkkoh mièkkjk ¼1½ es]a Þml frfFk ls ftldks og vkns'k ftlds fo#) vihy dh tkuh gS] vihy djus okys O;fä dk s lalwfpr fd;k tkrk gSß 'kCnkas ds i'pkr~ Þ;k og frfFk] tk s ljdkj }kjk] ifj"kn~ dh vuq”kla kvks a ij] bl vfèkfu;e ds varxZr vihyh; U;k;kfèkdj.k ds le{k vihy nkf[ky djus ds fy, vfèklwfpr dh tk,] tk s Hkh ckn es a gksß 'kCnkas dk s var%LFkkfir fd;k tk,xk( ¼[k½ fnukad 1 vxLr] 2024 ls mièkkjk ¼3½ eas] Þml frfFk ls ftldks mä vkns'k ikfjr fd;k x;k gSß 'kCnkas ds i'pkr~] Þ;k og frfFk] tk s ljdkj }kjk] ifj"kn~ dh vuq”kalkvkas ij] bl vfèkfu;e ds varxZr vihyh; U;k;kfèkdj.k ds le{k vkons u nkf[ky djus ds ç;kts ukFk Z vfèklwfpr dh tk,] tk s Hkh ckn ea s gksß 'kCnkas dk s var%LFkkfir fd;k tk,xk( ¼x½ mièkkjk ¼6½ eas] Þmièkkjk ¼I½ eas fuÆn"V vofèk dh lekfIr ds i'pkrß 'kCnkas] dk"s Bdkas vkSj vad ds i'pkr] Þ;k mièkkjk ¼3½ es a fuÆn"V vofèk dh lekfIr ds i'pkr rhu ekg ds Hkhrj vkons u nkf[ky djus dh vuqKk nsxkß 'kCnkas] dk"s Bdkas vkSj vad dks var%LFkkfir fd;k tk,xk( ¼?k½ mièkkjk ¼8½ ds [kaM ¼[k½ es&a ¼i½ Þchl çfr'krÞ 'kCnks a ds LFkku ij Þnl çfr'krÞ 'kCnkas dks çfrLFkkfir fd;k tk,xkA ¼ii½ Þipkl djksM+ #i,Þ 'kCnkas ds LFkku ij Þchl djkMs + #i,Þ 'kCnkas dk s çfrLFkkfir fd;k tk,xkA12 DELHI GAZETTE : EXTRAORDINARY PART IV] fnukad 1 vDVwcj] 2023 ls izHkkoh] fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 122 eas] mi&èkkjk ¼1[k½ eas] ÞdkÃs Hkh bysDVª‚fud okf.kT; v‚ijsVj tkßs 'kCnkas ds LFkku ij] ÞdkÃs Hkh bysDVª‚fud okf.kT; v‚ijsVj] tks èkkjk 52 ds varxZr lzkrs ij dj ,d= djus ds fy, mÙkjnk;h gSß 'kCnk as vkSj vadk as dk s çfrLFkkfir fd;k tk,xkA fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 122 ds i'pkr~ fuEufyf[kr èkkjk dk s vr%LFkkfir fd;k tk,xk] vFkkZr~%& Þ122d- ¼1½ bl vfèkfu;e eas fufgr fdlh ckr ds gksrs gq, Hkh] tgka dkÃs O;fä] tk s ,ls s eky ds fofuekZ.k eas yxk gqvk gS ftlds lacaèk eas e'khuksa ds iathdj.k ls lacafèkr dkÃs fo'k"s k çfØ;k èkkjk 148 ds varxZr vfèklwfpr dh xà gS] mä fo'ks"k çfØ;k dk mYya?ku djrk gS] rk s ogka og vè;k; XV ;k bl vè;k; ds fdlh vU; micaèkk as ds vèkhu mlds }kjk lanÙk ;k ns; fdlh 'kkfLr ds vfrfjä] bl çdkj iath—r u dh xà çR;sd e'khu ds fy, ,d yk[k #i, dh jkf”k ds cjkcj 'kkfLr dk Hkqxrku djus ds fy, mRrjnk;h gksxkA ¼2½ mièkkjk ¼1½ ds varxZr 'kkfLr ds vfrfjä] çR;ds e'khu tk s bl çdkj iath—r ugÈ gS] tCrh vkSj vfèkgj.k ds fy, mRrjnk;h gksxh% c”krsZ fd ,ls h e'khu ogk a tCr ugÈ dh tk,xh tgka & ¼d½ bl çdkj yxkbZ xbZ “kkfLr dk Hkqxrku vnk dj fn;k x;k gS( vkSj ¼[k½ ,ls h e'khu dk iathdj.k “kkfLr ds vkns'k dh lwpuk çkIr gksus ds rhu fnu ds Hkhrj fo'k"s k çfØ;k ds vuqlkj fd;k x;k gSA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 127 es]a Þèkkjk 73 ;k èkkjk 74ß “kCnkas vkSj vadks a ds i'pkr~ Þ;k èkkjk 74dß “kCnks]a vadks vkSj v{kj dks var%LFkkfir fd;k tk,xkA ÞdqN dj vofèk;kas ds fy, èkkjk 73 ds varxZr mBkà xà ekaxkas ls lacafèkr C;kt ;k “kkfLr nksukas dh NwVA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 128 ds i'pkr~] fuEufyf[kr èkkjk dk s vr%LFkkfir fd;k tk,xk] vFkkZr~%& Þ128d ¼1½ bl vfèkfu;e eas fufgr fdlh çfrdwy ckr ds gksrs gq, Hkh] tgka dj dh dksà jkf'k fdlh ,ls s O;fä }kjk ns; gS tks fuEufyf[kr ds vuqlkj dj ls çHkk;Z gS] & ¼ad½ èkkjk 73 dh mièkkjk ¼1½ ds varxZr tkjh fd;k x;k ukfsVl ;k èkkjk 73 dh mièkkjk ¼3½ ds varxZr tkjh fd;k x;k fooj.k] rFkk tgka èkkjk 73 dh mièkkjk ¼9½ ds varxZr dkÃs vkns'k tkjh ugÈ fd;k x;k gS( ;k[PART IV DELHI GAZETTE : EXTRAORDINARY 13 ¼[k½ èkkjk 73 dh mièkkjk ¼9½ ds varxZr ikfjr vkns'k] vkSj tgka èkkjk 107 dh mièkkjk ¼11½ ;k èkkjk 108 dh mièkkjk ¼1½ ds èkkjk 73 dh dkÃs vkns'k ikfjr ugÈ fd;k x;k gS( ;k ¼x½ /kkjk 107 dh mièkkjk ¼11½ ;k èkkjk 108 dh mièkkjk ¼1½ ds varxZr ikfjr vkns'k] vkSj tgka èkkjk 113 dh mièkkjk ¼1½ ds varxZr dkÃs vkns'k ikfjr ugÈ fd;k x;k gS] fnukad 01 tqykÃ] 2017 ls 31 ekpZ] 2020 ;k mlds fdlh Hkkx dh vofèk ls lacafèkr] vkSj mä O;fä] ;FkkfLFkfr] [kaM ¼d½] [kaM ¼[k½ ;k [kaM ¼x½ eas fuÆn"V uksfVl ;k dFku ;k vkns'k ds vuqlkj ns; dj dh lai.w kZ jkf'k] ifj"kn~ dh vuq”kla kvks a ij ljdkj }kjk vfèklwfpr frfFk dk s ;k mlls igys Hkqxrku djrk gS] rk s èkkjk 50 ds varxZr dkÃs C;kt vkSj bl vfèkfu;e ds varxZr “kkfLr ns; ugÈ gksxh vkSj mä ukfsVl ;k vkns'k ;k dFku ds lacaèk eas lHkh dk;Zokfg;k]a ;FkkfLFkfr] ,ls h 'krks± ds vèkhu] tks fuèkkZfjr dh tk ldrh gaS] lekIr ekuh tk,axh% c”krsZ fd tgka èkkjk 74 dh mièkkjk ¼1½ ds varxZr dkÃs ukfsVl tkjh fd;k x;k gS] vkSj èkkjk 75 dh mièkkjk ¼2½ ds micaèkks a ds vuqlkj vihy çkfèkdkjh ;k vihy U;k;kfèkdj.k ;k fdlh U;k;ky; ds funZs'kka s ds vuqlj.k eas leqfpr vfèkdkjh }kjk dksà vkns'k ikfjr fd;k tkrk gS ;k ikfjr fd;k tkuk vifs{kr gS] ogka mä ukfsVl ;k vkns'k] ;FkkfLFkfr] bl mièkkjk ds [kMa ¼d½ ;k [kaM ¼[k½ eas fuÆn"V uksfVl ;k vkns'k ekuk tk,xk% vkx s ;g Hkh micaf/kr gS fd bl mièkkjk ds varxZr dk;Zokgh dk lekiu] mu ekeykas esa tgk a [kaM ¼[k½ ;k [kaM ¼x½ es a fuÆn"V vkns'k ds fo:) ;k vihyh; çkfèkdkjh ;k vihyh; U;k;kfèkdj.k ;k igys ijarqd eas fuÆn"V U;k;ky; ds funsZ'kkas ds fo:) èkkjk 107 dh mièkkjk ¼3½ ds varxZr ;k èkkjk 112 dh mièkkjk ¼3½ ds varxrZ vkons u nkf[ky fd;k tkrk gS ;k èkkjk 117 dh mièkkjk ¼1½ ds varxZr ;k èkkjk 118 dh mièkkjk ¼1½ ds varxZr dsæa h; dj ds vfèkdkjh }kjk vihy nkf[ky dh tkrh gS ;k tgka èkkjk 108 dh mièkkjk ¼1½ ds varxZr dkÃs dk;Zokgh vkjaHk dh tkrh gS] bl 'krZ ds vèkhu gkxs k fd mä O;fä vihyh; çkfèkdkjh ;k vihyh; U;k;kfèkdj.k ;k U;k;ky; ;k iqujh{k.k çkfèkdkjh ds vkns'k ds vuqlkj ns; dj dh vfrfjä jkf'k dk Hkqxrku mä vkns'k dh frfFk ls rhu ekg ds Hkhrj djrk gS] tSlk Hkh ekeyk gks] % vkx s ;g Hkh micaf/kr gS fd tgka C;kt vkjS tqekZuk igys gh pqdk;k tk pdq k gS] ogka mldh okilh miyCèk ugÈ gksxhA ¼2½ mièkkjk ¼1½ es a fufgr dkÃs Hkh ckr xyr ifzrnk; ds dkj.k O;fä }kjk ns; fdlh Hkh jkf'k ds lacaèk es a ykxw ugÈ gkxs hA ¼3½ mièkkjk ¼1½ eas fufgr dkÃs ckr mu ekeyksa ds lacaèk eas ykxw ugÈ gkxs h tgka mä O;fä }kjk nkf[ky] dh xà vihy ;k fjV ;kfpdk] ;FkkfLFkfr] vihy çkfèkdkjh ;k vihy U;k;kfèkdj.k ;k fdlh U;k;ky; ds le{k yafcr gS vkSj mä O;fä }kjk mièkkjk ¼1½ ds varxZr vfèklwfpr frfFk dk s ;k mlls iwoZ okil ugÈ yh xà gSA ¼4½ bl vfèkfu;e eas fufgr fdlh ckr ds gksrs gq, Hkh] tgka mièkkjk ¼1½ ds varxZr fofuÆn"V fdlh jkf”k dk Hkqxrku dj fn;k x;k gS vkSj dk;Zokgh mä mièkkjk ds varxZr lekIr le>h14 DELHI GAZETTE : EXTRAORDINARY PART IV] tkrh gS] ogka èkkjk 107 dh mièkkjk ¼1½ ;k èkkjk 112 dh mièkkjk ¼1½ ds varxZr dksà vihy] ;FkkfLFkfr] mièkkjk ¼1½ ds [kaM ¼[k½ ;k [kaM ¼x½ es a fuÆn"V fdlh vkns'k ds fo#) ugÈ gkxs hA fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 171 es]a & ¼d½ mièkkjk ¼2½ es]a fuEufyf[kr ijarqd vkSj Li"Vhdj.k dk s vra %LFkkfir fd;k tk,xk] vFkkZr~%& *c'krsZ fd ljdkj] ifj"kn~ dh vuq”kla kvks a ij vfèklwpuk }kjk] og frfFk fuÆn"V djs] ftlls mä çkfèkdkjh bl ckr dh tkap ds fy, dkÃs vuqjkès k Lohdkj ugÈ djsxk fd D;k fdlh iath—r O;fä }kjk çkIr buiVq dj izR;; ;k dj dh nj eas deh ds ifj.kkeLo:i okLro es a mlds }kjk vkiwÆr dh xà eky ;k lsokvkas ;k nkus kas dh dher es a dksà lekuqikfrd deh vkà gSA &bl mièkkjk ds ç;kts ukFkZ] Þijh{k.k grs q vuqjkès kÞ dk vfHkizk; vkons d }kjk nkf[ky fyf[kr vkons u l s gksxk] ftles a ;g ijh{k.k djus dk vuqjkès k fd;k x;k gks fd D;k fdlh iath— r O;fä }kjk çkIr buiVq dj izR;; ;k dj dh nj eas deh ds ifj.kkeLo:i okLro eas mlds }kjk vkiwÆr dh xà eky ;k lsokvkas ;k nkus kas dh dher es a lekuqikfrd deh vkà gSA ¼[k½ Li"Vhdj.k dk s mlds Li"Vhdj.k 1 ds :i eas iqu% la[;kafdr fd;k tk,xk vkSj bl çdkj iuq % la[;kafdr Li"Vhdj.k 1 ds i'pkr~] Li"Vhdj.k dks var%LFkkfir fd;k tk,xk] vFkkZr~%& &bl èkkjk ds ç;kts ukFkZ] ÞçkfèkdkjhÞ vfHkO;fDr eas Þvihy U;k;kfèkdj.kÞ Hkh 'kkfey gksxkA* III fnYyh eky ,o a lsok dj vfèkfu;e dh vuqlwph III eas] ifjPNsn 8 ds i”pkr~ vkSj Li"Vhdj.k 1 ls iwoZ] fuEufyf[kr ifjPNsn dks vr%LFkkfir fd;k tk,xk] vFkkZr%& Þ9- lg&chek le>kSrkas eas çeq[k chekdrkZ vkSj lg&chekdrkZ }kjk chfer O;fä dk s la;qä :i ls çnku dh xà chek lsokvkas ds fy, çeq[k chekdrkZ }kjk lg&chek çhfe;e ds vkoVa u dh xfrfofèk bl 'krZ ds vèkhu gS fd çeq[k chekdrkZ chfer O;fä }kjk Hkxq rku dh xà çhfe;e dh laiw.kZ jkf'k ij dsæa h; dj] jkT; dj] la?k jkT; {k=s dj vkSj ,dh—r dj dk Hkqxrku djrk gSA 10- chekdrkZ }kjk iuq cÊekdrkZ dks nh tkus okyh lsok,a] ftuds fy, chekdrkZ }kjk iqucÊekdrkZ dk s Hkqxrku fd, x, iuq cÊek çhfe;e ls vèkh{k.k deh'ku ;k iqucÊek deh'ku dkVk tkrk gS] bl 'krZ ds vèkhu fd dsæa h; dj] jkT; dj] la?k jkT; {k=s dj vkSj ,dh—r dj dk Hkqxrku chekdrkZ }kjk iqucÊekdrkZ dk s ns; ldy iqucÊek çhfe;e ij fd;k tkrk gS] ftles a mä vèkh{k.k deh'ku ;k iqucÊek deh'ku 'kkfey gSAÞ leLr Hkqxrku fd, x, dj ;k okil fd, x, buiVq dj izR;; dh dksà okilh ugÈ dh tk,xh] tks fd ml le; Hkqxrku ugÈ fd;k x;k gksrk ;k okil ugÈ fd;k x;k gksrk] ;fn èkkjk 7 lHkh egRoiw.kZ le;kas ij ykx w gkrs hA[PART IV DELHI GAZETTE : EXTRAORDINARY 15 1- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼vfèkfu;e½ dks jk"Vªh; jktèkkuh {k=s fnYyh ljdkj }kjk eky ;k lsokvkas ;k nkus kas dh varj&jkT; vkiwÆr ij dj yxkus vkSj laxzg djus dk çkoèkku cukus ds mí's ; l s vfèkfu;fer fd;k x;k FkkA 2- th,lVh ifj"kn us viuh 50oÈ] 52 oÈ vkSj 53 oÈ cSBdkas eas ifjHkk"kkvkas es a la'kkès ku ls lacafèkr eqíksa ij fofHkUu la?kkas ds çfrfufèkRo ij fopkj fd;k vkSj ifjHkk"kkvkas vkSj èkkjkvksa eas la'kkès ku rFkk uà èkkjkvks a dk s lfEefyr djus ds çHkkoksa dk s n'kkZu s ds fy, dsæa h; eky ,o a los k dj vfèkfu;e] 2017 ¼vfèkfu;e½ eas dqN la'kkès ku djus dh flQkfj'k dhA dsæa h; eky ,o a lsok dj ¼la'kkès ku½ vfèkfu;e] 2024 ¼2024 dh la[;k 08½ vkSj ¼2024 dh la[;k 15½ dh jkti= vfèklwpuk dh çfr vuqyXud&I ds :i eas layXu gSA dsæa h; eky ,oa lsok dj ¼la'kkès ku½ vfèkfu;e] 2024 ds ekè;e ls dsæa ljdkj us th,lVh ifj"kn~ fnukad 11 tqykÃ] 2023 dh 50oÈ cSBd] fnukad 7 vDVwcj ] 2023 dh 52oÈ cSBd vkSj fnukad 22 twu 2024 dh 53 oÈ cSBd es a th,lVh ifj"kn es a dh xà vuq”kla kvk sa ds vkèkkj ij dsæa h; eky ,o a lsok dj] 2017 ds çkoèkkukas eas la'kksèku fd;k gSA lhth,lVh vfèkfu;e] 2017 vkSj fnYyh eky vkSj lsok dj] 2017 ¼2017 dk 3½ ds chp ,d:irk lqfuf'pr djus ds fy,] tgka Hkh vko';d gks] jkT; fof'k"V vk”kk/s ku djus i”pkr~] jkT; foèkkueaMy }kjk fnYyh eky ,oa lsok dj ¼la'kkès ku½ vfèkfu;e] 2025 dks vfèkfu;fer fd;k tkuk vifs{kr gSA 1- fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 2 eas la'kkès ku djus ds fy, [kaM ¼61½ dk s vfHkO;fä ÞbuiVq lsok forjdÞ dks ifjHkkf"kr djus grs q çfrLFkkfir djukA 2- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 9 dh mièkkjk ¼1½ eas la'kkès ku djds Þekuo miHkksx ds fy, vYdkgs y ;qä 'kjkc ds fofuekZ.k eas ç;qä vfod`r ,DlVªk U;wVªy vYdkgs y ;k la”kksf/kr fLifjVß dks bleas tkMs +k tkuk gSA 3- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 10 dh mièkkjk ¼5½ es a la'kkès ku djus ds fy, mä èkkjk es a uà èkkjk 74, dk lanHkZ var%LFkkfir djuk gAS 4- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 es a ,d uà èkkjk 11d dks vUr%LFkkfir djuk] rkfd O;kikj eas çpfyr fdlh Hkh lkekU; jhfr ds dkj.k jkT; dj ds xSj&mxkgh ;k de mxkgh dk s fofu;fer djus ds fy, ljdkj dks l'kä cuk;k tk ldsA 5- lsokvkas dh vkiÆwr ds le; grs q fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 13 dh mièkkjk ¼3½ es a la'kksèku djuk] tgk a fjolZ pktZ ds vUrxrZ doj dh xà vkiÆwr ds ekeys esa lsokvks a ds çkIrdrkZ }kjk chtd tkjh djuk vko';d gSA 6- èkkjk 39 ds vUrxZr fdlh Hkh fooj.kh es a foÙkh; o"kZ 2017&18] foÙkh; o"kZ 2018&19] foÙkh; o"kZ 2019&20 vkSj foÙkh; o"kZ 2020&21 ds fy, tkjh fd, x, chtd ;k ukes ukVs ij buiVq dj izR;; dk ykHk mBkus ds fy, le; lhek c<+kus grs q] fnYyh eky ,o a lsok dj vf/kfu;e] 2017 eas /kkjk 16 dh mi/kkjk ¼5½ dks vUr%LFkkfir djuk tks 30 uoacj 2021 dk s nkf[ky fd;k tkrk gSA16 DELHI GAZETTE : EXTRAORDINARY PART IV] 7- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 es a èkkjk 16 dh mièkkjk ¼6½ dks vUr%LFkkfir djus ds fy, iathdj.k jí djus dh frfFk ;k iathdj.k jí djus dh çHkkoh frfFk ls iathdj.k jí djus dks okfil ysus dh frfFk ;k vkns”k rd dh xà vofèk ds fy, nkf[ky fooj.kh eas chtd ;k ukes ukVs ds lacaèk eas buiqV dj izR;; dk ykHk mBkus ds fy, le; lhek dh vuqefr nh xà gS] tks iathdj.k ds fujlu dks okfil ysus dh frfFk ds 30 fnukas ds Hkhrj nkf[ky fd;k tk;sxkA 8- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 17 dh mièkkjk ¼5½ eas la'kkès ku djuk] rkfd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 74 ds vUrxrZ Hkqxrku fd, x, dj ds lacaèk esa buiqV dj izR;; dh vuqiyCèkrk dk s dsoy foÙkh; o"kZ 2023&24 rd dh ekaxkas ds fy, çfrcafèkr fd;k tk ldAs 9- buiVq lsok forjd }kjk izR;; forj.k ds rjhds dk s çfrLFkkfir djus ds fy, fnYyh eky ,ola lsok dj vfèkfu;e] 2017 dh èkkjk 20 es a l'a kkès ku djukA 10- mä èkkjk es a uà èkkjk 74d dk lanHkZ var%LFkkfir djus ds fy, fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 21 es a l'a kksèku djukA 11- iathdj.k ds fujlu dk s okfil ysus ds fy, 'krs± vkSj çfrcaèk fuèkkZfjr djus ds fy, fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 30 dh mièkkjk ¼2½ eas u;s çkoèkku dk s vUr%LFkkfir djuk A 12- fjolZ pktZ ra= ds vUrxZr vfèklwfpr vkiÆwr;kas ds ekeys es a çkIrdrkZ }kjk chtd tkjh djus dh le; vofèk fuèkkZfjr djus ds fy, fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 31 dh mièkkjk ¼3½ ds [kaM ¼p½ es a l'a kkès ku djukA 13- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 31 dh mièkkjk ¼3½ eas Li"Vhdj.k vUr%LFkkfir djus ds fy, ;g fuÆn"V fd;k x;k gS fd mä vfèkfu;e dh èkkjk 51 ds vUrxrZ lzksr ij dj dVkrS h ds ç;kts ukFkZ dsoy iath—r vkiwÆrdrkZ dk s mä vfèkfu;e dh èkkjk 31 dh mièkkjk ¼3½ ds [kaM ¼p½ ds ç;kts u grs q iath—r O;fä ugÈ ekuk tk,xkA 14- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 35 dh mièkkjk ¼6½ dk s la'kkfsèkr djuk rkfd mä èkkjk es a uà èkkjk 74d dk lanHkZ 'kkfey fd;k tk ldsA 15- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 39 dh mièkkjk ¼3½ dk s çfrLFkkfir djus ds fy,] lzkrs ij dj dVkSrh djus ds fy, iath—r O;fä }kjk çR;ds ekg ds fy, bysDVª‚fud :i ls fooj.kh çLrqr djuk vfuok;Z gS] Hkys gh mä ekg eas dksà dVkSrh dh xà gks ;k ugÈA 16- fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 49 dh mièkkjk ¼8½ ds [kaM ¼x½ es a la”kk/s ku djds uà èkkjk 74d dk lanHkZ 'kkfey djuk gSA 17- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 50 dh mièkkjk ¼1½ ds ijarqd eas la'kksèku djds uà èkkjk 74d dk lanHkZ 'kkfey djuk gSA[PART IV DELHI GAZETTE : EXTRAORDINARY 17 18- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 51 dh mièkkjk ¼7½ es a la'kksèku djds uà èkkjk 74d dk lanHkZ 'kkfey djuk gSA 19- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 54 dh mièkkjk ¼3½ es a nwljs ijUrqd dk foykis djuk rFkk eky dh 'kUw ; nj vkiwÆr ds dkj.k vç;qä buiVq dj izR;; dh okilh ls budkj djus grs q mä vfèkfu;e dh èkkjk 54 dh uà mièkkjk ¼15½ dks tkMs +uk] tgka ,ls s eky dh vkiÆwr fu;kZr 'kqYd ds vèkhu gSA 20- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 61 dh mièkkjk ¼3½ es a la'kksèku djds uà èkkjk 74d dk lanHkZ 'kkfey djuk gSA 21- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 62 dh mièkkjk ¼1½ es a la'kksèku djds uà èkkjk 74d dk lanHkZ 'kkfey djuk gSA 22- fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 63 es a la'kkès ku djds uà èkkjk 74d dk lanHkZ 'kkfey djuk gSA 23- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 64 dh mièkkjk ¼2½ es a la'kksèku djds uà èkkjk 74d dk lanHkZ 'kkfey djuk gSA 24- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 65 dh mièkkjk ¼7½ es a la'kksèku djds uà èkkjk 74d dk lanHkZ 'kkfey djuk gSA 25- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 66 dh mièkkjk ¼6½ es a la'kksèku djds uà èkkjk 74d dk lanHkZ 'kkfey djuk gSA 26- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 70 dh mièkkjk ¼1d½ dk s var%LFkkfir djuk rkfd mä vfèkdkjh }kjk tkjh leu ds vuqikyu eas leu fd, x, O;fä dh vkjs ls ,d izkfèkd`r çfrfufèk mfpr vfèkdkjh ds le{k mifLFkr gk s ldsA 27- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 73 dh mièkkjk ¼12½ dks vUr%LFkkfir djus grs q foÙkh; o"kZ 2023&24 rd dh vofèk ls lacafèkr dj ds fuèkkZj.k grs q mä èkkjk dh ç;kTs ;rk dks çfrcafèkr fd;k tk,xkA 28- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 74 es a mièkkjk ¼12½ dk s var%LFkkfir djus ds fy, foÙkh; o"kZ 2023&24 rd dh vofèk ls lacafèkr dj ds fuèkkZj.k grs q mä èkkjk dh ç;kTs ;rk dk s çfrcafèkr fd;k tk,xk vkSj Li"Vhdj.k 2 dk foykis fd;k tk,xkA 29- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 eas èkkjk 74d dk s vUr%LFkkfir djuk] rkfd foÙkh; o"kZ 2024&25 ls lacafèkr fdlh Hkh dkj.k ls Hkqxrku u fd, x, ;k de Hkqxrku fd, x, ;k xyr rjhds ls okil fd, x, vFkok xyr rjhds ls çkIr ;k mi;ksx fd, x, buiVq dj izR;; ds fuèkkZj.k dk çkoèkku fd;k tk ld s A18 DELHI GAZETTE : EXTRAORDINARY PART IV] 30- naMkRed çkoèkkuks a dk s ykx w djus okys ukfsVl eas ekaxs x, tqekZus ds iquÆuèkkjZ .k ds fy, fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 75 es a mièkkjk ¼2d½ dks vUr%LFkkfir djukA 31- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 75 dh mièkkjk ¼1½] ¼10½] ¼11½] ¼12½ vkSj ¼13½ dk s la'kkfsèkr djds uà èkkjk 74d ds lanHkZ dk s 'kkfey djuk rFkk èkkjk 74 eas fuÆn"V le; lhek lfgr vkns'k tkjh djus dk le; fuèkkZfjr djukA 32- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 104 dh mièkkjk ¼1½ ds Li"Vhdj.k eas la'kkès ku djds uà èkkjk 74d dk lanHkZ 'kkfey djuk gSA 33- fnYyh eky vkSj lsok dj vfèkfu;e] 2017 dh èkkjk 107 dh mièkkjk ¼6½ ds [kaM ¼[k½ eas la'kkès ku djuk] rkfd vihyh; çkfèkdkjh ds le{k vihy nk;j djus ds fy, iwoZ tek dh vfèkdre jkf'k dk s de fd;k tk ldsA fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 107 dh mièkkjk 11 ds nwljs ijarqd es a l'a kkès ku djds] uà èkkjk 74d dk lanHkZ 'kkfey djuk gSA 34- vihyh; U;k;kfèkdj.k vkSj mldh ihBks a dk xBu djus grs q fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 109 dks izfrLFkkfir djukA 35- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 112 dh mièkkjk ¼1½ vkjS ¼3½ eas la'kkès ku djuk] rkfd ljdkj dk s vihyh; U;k;kfèkdj.k ds le{k vihy nk;j djus dh frfFk vfèklwfpr djus vkSj vihyh; U;k;kfèkdj.k ds le{k vihy ;k vkons u nk;j djus ds fy, la'kkfsèkr le; lhek çnku djus ds fy, l'kä cuk;k tk ldsA 36- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 112 dh mièkkjk ¼6½ eas la'kkès ku djuk] rkfd vihyh; U;k;kfèkdj.k dk s Ng eghus dh fuÆn"V le; lhek dh lekfIr ds ckn rhu eghus ds Hkhrj foHkkx }kjk nk;j vihykas dk s Lohdkj djus eas l{ke cuk;k tk ldAs 37- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 112 dh mièkkjk ¼8½ eas la'kkès ku djuk] rkfd vihyh; U;k;kfèkdj.k ds le{k vihy nk;j djus ds fy, iwoZ tek dh vfèkdre jkf'k dk s de fd;k tk ldsA 38- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 122 dh mièkkjk ¼1[k½ es a la'kkès ku djds] ÞdkÃs Hkh bysDVª‚fud okf.kT; lapkyd tksß 'kCnkas ds LFkku ij] ÞdkÃs Hkh bysDVª‚fud okf.kT; lapkyd] tk s èkkjk 52 ds varxZr lzksr ij dj ,d= djus ds fy, mÙkjnk;h gSß 'kCnks a vkSj vadkas dk s çfrLFkkfir fd;k tk,xkA 39- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 es a ,d uà èkkjk 122d vUr%LFkkfir djuk] rkfd fo'k"s k çfØ;k ds vuqlkj eky ds fofuekZ.k eas ç;qä dqN e'khuksa dk iathdj.k u djkus ij tqekZuk yxk;k tk ldAs 40- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 127 es a l'a kkès ku djds uà èkkjk 74d dk lanHkZ 'kkfey djukA[PART IV DELHI GAZETTE : EXTRAORDINARY 19 41- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 128d dk s vUr%LFkkfir djuk rkfd foÙk o"kZ 2017&18] foÙk o"kZ 2018&19] foÙk o"kZ 2019&20 ds fy, èkkjk 73 ds vUrxZr tkjh ekax uksfVl ds lacaèk es a C;kt rFkk tqekZus dh l'krZ NwV çnku dh tk ldsA 42- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 171 dh mièkkjk ¼2½ es a ijarqd rFkk Li"Vhdj.k dk s vUr%LFkkfir djuk] rkfd ljdkj dks ml rkjh[k dk s vfèklwfpr djus ds fy, l'kä fd;k tk,xk] ftl frfFk ls mä èkkjk ds vUrxZr çkfèkdj.k equkQk[kkjs h fojksèkh ekeykas ds fy, dkÃs vkons u Lohdkj ugÈ djsxkA 43- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh vuqlwph III eas ifjPNsn 9 dks vUr%LFkkfir djus ds fy, ;g çkoèkku fd;k x;k gS fd lg&chek le>kSrks a eas çeq[k chekdrkZ vkSj lg&chekdrkZ }kjk chfer O;fä dks la;qä :i ls çnku dh xà chek lsokvkas ds fy, çeq[k chekdrk Z }kjk lg&chekdrkZ dk s lg&chek çhfe;e ds vkoVa u dh xfrfofèk dks u rks eky dh vkiÆwr vkSj u gh lsokvkas dh vkiÆwr ds :i eas ekuk tk,xk] c'krsZ fd çeq[k chekdrkZ chfer O;fä }kjk Hkqxrku dh xà çhfe;e dh lai.w kZ jkf'k ij dj ns;rk dk Hkqxrku djsA 44- fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh vuqlwph III eas ifjPNsn 10 dks vUr%LFkkfir djus ds fy,] ;g çkoèkku djuk fd chekdrkZ }kjk iuq cÊekdrkZ dks nh xà lsok,a] ftuds fy, chekdrkZ }kjk iuq cÊekdrkZ dks Hkqxrku fd, x, iqucÊek çhfe;e ls vf/kR;tu deh'ku ;k iqucÊek deh'ku dkVk tkrk gS] dks u rk s eky dh vkiÆwr vkSj u gh lsokvksa ds :i eas ekuk tk,xk] c'krsZ fd iqucÊek deh'ku ;k vf/kR;tu deh'ku lfgr ldy iqucÊek çhfe;e ij dj ns;rk dk Hkqxrku iqucÊekdrkZ }kjk fd;k tkrk gSA 45- leLr Hkqxrku fd, x, dj ;k okil fd, x, buiVq dj izR;; dh dkÃs okilh ugÈ dh tk,xh] tk s fd ml le; ugÈ pqdk, x, gksrs ;k okil ugÈ fd, x, gksrs] ;fn èkkjk 7 lHkh egRoi.w kZ le;kas ij ykx w gkrs hA 4- foèks;d mi;qZä mís';kas dks çkIr djuk pkgrk gSA20 DELHI GAZETTE : EXTRAORDINARY PART IV] çLrkfor fnYyh eky ,oa lsok dj ¼la'kkès ku½ foèk;s d] 2025 es a fnYyh dh lesfdr fufèk ls dkÃs vkorÊ ;k xSj&vkorÊ O;; 'kkfey ugÈ gSA çLrkfor fnYyh eky ,o a los k vfèkfu;e ¼la'kkès ku½ foèk;s d] 2025 vèkhuLFk dkuwu cukus ds fy, fdlh Hkh inkfèkdkjh ds i{k es a 'kfä ds izR;k;kts u dk dksbZ çkoèkku ugÈ djrk gSA[PART IV DELHI GAZETTE : EXTRAORDINARY 21 1- foèks;d ds [kaM 1 ea s laf{kIr 'kh"kZd ,oa çkjaHk dk çkoèkku gS A 2- foèks;d ds [kaM 2 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 2 eas la'kkès ku djus ds fy, [kaM ¼61½ dk s vfHkO;fä ÞbuiqV lsok forjdÞ dk s ifjHkkf"kr djus grs q çfrLFkkfir djukA 3- foèks;d ds [kaM 3 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 9 dh mièkkjk ¼1½ eas la'kksèku djds Þekuo miHkksx ds fy, vYdkgs y ;qä 'kjkc ds fofuekZ.k eas ç;qä vfod`r ,DlVªk U;wVªy vYdkgs y ;k l”a kkfs/kr fLifjVß dk s blesa tkMs +k tkuk gSA 4- foèks;d ds [kaM 4 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 10 dh mièkkjk ¼5½ es a l'a kkès ku djus ds fy, mä èkkjk es a uà èkkjk 74, dk lanHkZ var%LFkkfir djuk gSA 5- foèks;d ds [kaM 5 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 eas ,d uà èkkjk 11d dk s vUr%LFkkfir djuk] rkfd O;kikj eas çpfyr fdlh Hkh lkekU; jhfr ds dkj.k jkT; dj ds xSj&mxkgh ;k de mxkgh dks fofu;fer djus ds fy, ljdkj dks l'kä cuk;k tk ldAs 6- foèks;d ds [kaM 6 dk vHkh’V gS fd lsokvkas dh vkiwÆr ds le; grs q fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 13 dh mièkkjk ¼3½ eas la'kksèku djuk] tgka fjolZ pktZ ds vUrxZr doj dh xà vkiÆwr ds ekeys esa los kvkas ds çkIrdrkZ }kjk chtd tkjh djuk vko';d gSA 7- foèks;d ds [kaM 7 dk vHkh’V gS fd èkkjk 39 ds vUrxrZ fdlh Hkh fooj.kh eas foÙkh; o"kZ 2017&18] foÙkh; o"kZ 2018&19] foÙkh; o"kZ 2019&20 vkSj foÙkh; o"kZ 2020&21 ds fy, tkjh fd, x, chtd ;k ukes ukVs ij buiqV dj izR;; dk ykHk mBkus ds fy, le; lhek c<+kus gsrq] fnYyh eky ,o a lsok dj vf/kfu;e] 2017 eas /kkjk 16 dh mi/kkjk ¼5½ dk s vUr%LFkkfir djuk tk s 30 uoacj 2021 dk s nkf[ky fd;k tkrk gSA fnYyh eky ,oa lsok dj vfèkfu;e] 2017 eas èkkjk 16 dh mièkkjk ¼6½ dk s vUr%LFkkfir djus ds fy, iathdj.k jí djus dh frfFk ;k iathdj.k jí djus dh çHkkoh frfFk ls iathdj.k jí djus dk s okfil ysus dh frfFk ;k vkns”k rd dh xà vofèk ds fy, nkf[ky fooj.kh eas chtd ;k ukes ukVs ds lacèa k eas buiqV dj izR;; dk ykHk mBkus ds fy, le; lhek dh vuqefr nh xà gS] tks iathdj.k ds fujlu dk s okfil ysus dh frfFk ds 30 fnuks a ds Hkhrj nkf[ky fd;k tk;sxkA 8- foèks;d ds [kaM 8 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 17 dh mièkkjk ¼5½ es a la'kkès ku djuk] rkfd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 74 ds vUrxrZ Hkqxrku fd, x, dj ds lacaèk eas buiVq dj izR;; dh vuqiyCèkrk dks dsoy foÙkh; o"kZ 2023&24 rd dh ekaxkas ds fy, çfrcafèkr fd;k tk ldAs 9- foèks;d ds [kaM 9 dk vHkh’V gS fd buiVq lsok forjd }kjk izR;; forj.k ds rjhds dks çfrLFkkfir djus ds fy, fnYyh eky ,ola lsok dj vfèkfu;e] 2017 dh èkkjk 20 es a l'a kksèku djukA22 DELHI GAZETTE : EXTRAORDINARY PART IV] 10- foèks;d ds [kaM 10 dk vHkh’V gS fd mä èkkjk eas uà èkkjk 74d dk lanHkZ var%LFkkfir djus ds fy, fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 21 es a l'a kkès ku djukA 11- foèks;d ds [kaM 11 dk vHkh’V gS fd iathdj.k ds fujlu dks okfil ysus ds fy, 'krs± vkSj çfrcaèk fuèkkZfjr djus ds fy, fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 30 dh mièkkjk ¼2½ es a u;s çkoèkku dks vUr%LFkkfir djuk A 12- foèks;d ds [kMa 12 dk vHkh’V gS fd fjolZ pktZ ra= ds vUrxZr vfèklwfpr vkiwÆr;k as ds ekeys es a çkIrdrkZ }kjk chtd tkjh djus dh le; vofèk fuèkkZfjr djus ds fy, fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 31 dh mièkkjk ¼3½ ds [kaM ¼p½ es a l'a kkès ku djukA fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 31 dh mièkkjk ¼3½ eas Li"Vhdj.k vUr%LFkkfir djus ds fy, ;g fuÆn"V fd;k x;k gS fd mä vfèkfu;e dh èkkjk 51 ds vUrxZr lzkrs ij dj dVkrS h ds ç;kts ukFkZ dsoy iath—r vkiwÆrdrkZ dk s mä vfèkfu;e dh èkkjk 31 dh mièkkjk ¼3½ ds [kaM ¼p½ ds ç;kts u grs q iath—r O;fä ugÈ ekuk tk,xkA 13- foèks;d ds [kaM 13 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 35 dh mièkkjk ¼6½ dks la'kksfèkr djuk rkfd mä èkkjk eas uà èkkjk 74d dk lanHkZ 'kkfey fd;k tk ldsA 14- foèks;d ds [kaM 2 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 39 dh mièkkjk ¼3½ dk s çfrLFkkfir djus ds fy,] lzksr ij dj dVkrS h djus ds fy, iath—r O;fä }kjk çR;ds ekg ds fy, bysDVª‚fud :i ls fooj.kh çLrqr djuk vfuok;Z gS] Hkys gh mä ekg eas dksà dVkrS h dh xà gks ;k ugÈA 15- foèks;d ds [kaM 15 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 49 dh mièkkjk ¼8½ ds [kaM ¼x½ es a la”kk/s ku djds uà èkkjk 74d dk lanHkZ 'kkfey djuk gSA 16- foèks;d ds [kaM 16 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 50 dh mièkkjk ¼1½ ds ijarqd es a l'a kkès ku djds uà èkkjk 74d dk lanHkZ 'kkfey djuk gAS 17- foèks;d ds [kaM 17 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 51 dh mièkkjk ¼7½ es a l'a kkès ku djds uà èkkjk 74d dk lanHk Z 'kkfey djuk gSA 18- foèks;d ds [kaM 18 dk vHkh’V gS fd dsUnzh; eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 54 dh mièkkjk ¼3½ eas nwljs ijUrqd dk foykis djuk rFkk eky dh 'kwU; nj vkiÆwr ds dkj.k vç;qä buiVq dj izR;; dh okilh ls budkj djus grs q mä vfèkfu;e dh èkkjk 54 dh uà mièkkjk ¼15½ dk s tksM+uk] tgka ,ls s eky dh vkiÆwr fu;kZr 'kqYd ds vèkhu gSA 19- foèks;d ds [kaM 19 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 61 dh mièkkjk ¼3½ es a l'a kkès ku djds uà èkkjk 74d dk lanHk Z 'kkfey djuk gSA 20- foèks;d ds [kaM 20 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 62 dh mièkkjk ¼1½ es a l'a kkès ku djds uà èkkjk 74d dk lanHk Z 'kkfey djuk gSA[PART IV DELHI GAZETTE : EXTRAORDINARY 23 21- foèks;d ds [kaM 21 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 63 es a la'kkès ku djds uà èkkjk 74d dk lanHkZ 'kkfey djuk gSA 22- foèks;d ds [kaM 22 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 64 dh mièkkjk ¼2½ es a l'a kkès ku djds uà èkkjk 74d dk lanHk Z 'kkfey djuk gSA 23- foèks;d ds [kaM 23 dk vHkh’VgS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 65 dh mièkkjk ¼7½ es a l'a kkès ku djds uà èkkjk 74d dk lanHk Z 'kkfey djuk gSA 24- foèks;d ds [kaM 24 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 66 dh mièkkjk ¼6½ es a l'a kkès ku djds uà èkkjk 74d dk lanHk Z 'kkfey djuk gSA 25- foèks;d ds [kaM 25 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 70 dh mièkkjk ¼1d½ dk s var%LFkkfir djuk] rkfd mä vfèkdkjh }kjk tkjh leu ds vuqikyu es a leu fd, x, O;fä dh vkjs ls ,d izkfèk—r çfrfufèk mfpr vfèkdkjh ds le{k mifLFkr gk s ldsA 26- foèks;d ds [kaM 26 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 73 dh mièkkjk ¼12½ dk s vUr%LFkkfir djuk] rkfd foÙkh; o"kZ 2023&24 rd dh vofèk ls lacafèkr dj ds fuèkkZj.k gsrq mä èkkjk dh ç;kTs ;rk dks çfrcafèkr fd;k tk,xkA 27- foèks;d ds [kaM 27 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 74 es a mièkkjk ¼12½ dk s var%LFkkfir djuk] rkfd foÙkh; o"kZ 2023&24 rd dh vofèk ls lacafèkr dj ds fuèkkZj.k gsrq mä èkkjk dh ç;kTs ;rk dk s çfrcafèkr fd;k tk,xk vkSj Li"Vhdj.k 2 dk foykis fd;k tk,xkA 28- foèks;d ds [kaM 28 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 eas èkkjk 74d dk s vUr%LFkkfir djuk] rkfd foÙkh; o"kZ 2024&25 ls lacafèkr fdlh Hkh dkj.k ls Hkqxrku u fd, x, ;k de Hkqxrku fd, x, ;k xyr rjhds ls okil fd, x, vFkok xyr rjhds ls çkIr ;k mi;kxs fd, x, buiVq dj izR;; ds fuèkkZj.k dk çkoèkku fd;k tk lds A 29- foèks;d ds [kaM 29 dk vHkh’V gS fd naMkRed çkoèkkuks a dk s ykx w djus okys ukfsVl eas ekaxs x, tqekZus ds iquÆuèkkZj.k ds fy, fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 75 es a mièkkjk ¼2d½ dk s vUr%LFkkfir djuk rFkk fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 75 dh mièkkjk ¼1½] ¼10½] ¼11½] ¼12½ vkjS ¼13½ dks la'kkfsèkr djds uà èkkjk 74d ds lanHkZ dks 'kkfey djuk rFkk èkkjk 74 es a fuÆn"V le; lhek lfgr vkns'k tkjh djus dk le; fuèkkZfjr djukA 30- foèks;d ds [kaM 30 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 104 dh mièkkjk ¼1½ ds Li"Vhdj.k eas la'kksèku djds uà èkkjk 74d dk lanHkZ 'kkfey djuk gSA 31- foèks;d ds [kaM 31 dk vHkh’V gS fd fnYyh eky vkSj los k dj vfèkfu;e] 2017 dh èkkjk 107 dh mièkkjk ¼6½ eas la'kkès ku djuk] rkfd vihyh; çkfèkdkjh ds le{k vihy nk;j djus ds fy, iwoZ tek dh vfèkdre jkf'k dk s de fd;k tk ldsA fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 107 dh mièkkjk 11 ds nwljs ijarqd eas la'kkès ku djds] uà èkkjk 74d dk lanHkZ 'kkfey djuk gSA24 DELHI GAZETTE : EXTRAORDINARY PART IV] 32- foèks;d ds [kaM 32 dk vHkh’V gS fd vihyh; U;k;kfèkdj.k vkjS mldh ihBkas dk xBu djus grs q fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 109 dk s izfrLFkkfir djukA 33- foèks;d ds [kaM 33 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 112 dh mièkkjk ¼1½ vkSj ¼3½ es a la'kkès ku djuk] rkfd ljdkj dk s vihyh; U;k;kfèkdj.k ds le{k vihy nk;j djus dh frfFk vfèklwfpr djus vkSj vihyh; U;k;kfèkdj.k ds le{k vihy ;k vkons u nk;j djus ds fy, la'kksfèkr le; lhek çnku djus ds fy, l'kä cuk;k tk ldsA fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 112 dh mièkkjk ¼6½ eas la'kkès ku djuk] rkfd vihyh; U;k;kfèkdj.k dk s Ng eghus dh fuÆn"V le; lhek dh lekfIr ds ckn rhu eghus ds Hkhrj foHkkx }kjk nk;j vihykas dk s Lohdkj djus eas l{ke cuk;k tk ldAs fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 112 dh mièkkjk ¼8½ eas la'kkès ku djuk] rkfd vihyh; U;k;kfèkdj.k ds le{k vihy nk;j djus ds fy, iwoZ tek dh vfèkdre jkf'k dk s de fd;k tk ldsA 34- foèks;d ds [kaM 34 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 122 dh mièkkjk ¼1[k½ eas la'kkès ku djds] ÞdkÃs Hkh bysDVª‚fud okf.kT; lapkyd tkßs 'kCnkas ds LFkku ij] ÞdkÃs Hkh bysDVª‚fud okf.kT; lapkyd] tk s èkkjk 52 ds varxZr lzksr ij dj ,d= djus ds fy, mÙkjnk;h gSß 'kCnks a vkSj vadkas dk s çfrLFkkfir fd;k tk,xkA 35- foèks;d ds [kaM 35 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 eas ,d uà èkkjk 122d vUr%LFkkfir djuk] rkfd fo'k"s k çfØ;k ds vuqlkj eky ds fofuekZ.k eas ç;qä dqN e'khuks a dk iathdj.k u djkus ij tqekZuk yxk;k tk ldsA 36- foèks;d ds [kaM 36 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 127 eas la'kkès ku djds uà èkkjk 74d dk lanHkZ 'kkfey djukA 37- foèks;d ds [kaM 37 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 128d dks vUr%LFkkfir djuk] rkfd foÙk o"kZ 2017&18] foÙk o"kZ 2018&19] foÙk o"kZ 2019&20 ds fy, èkkjk 73 ds vUrxrZ tkjh ekax ukfsVl ds lacaèk es a C;kt rFkk tqekZus dh l'krZ NwV çnku dh tk ldsA 38- foèks;d ds [kaM 38 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 171 dh mièkkjk ¼2½ eas ijarqd rFkk Li"Vhdj.k dks vUr%LFkkfir djuk] rkfd ljdkj dk s ml frfFk dks vfèklwfpr djus ds fy, l'kä fd;k tk,xk] ftl frfFk ls mä èkkjk ds vUrxrZ çkfèkdj.k equkQk[kksjh fojksèkh ekeykas ds fy, dkÃs vkons u Lohdkj ugÈ djsxkA 39- foèks;d ds [kMa 39 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh vuqlwph III eas ifjPNsn 9 dks vUr%LFkkfir djus ds fy, ;g çkoèkku fd;k x;k gS fd lg&chek le>kSrks a eas çeq[k chekdrkZ vkjS lg&chekdrkZ }kjk chfer O;fä dks la;qä :i ls çnku dh xà chek lsokvksa ds fy, çeq[k chekdrkZ }kjk lg&chekdrkZ dks lg&chek çhfe;e ds vkoVa u dh xfrfofèk dk s u rks[PART IV DELHI GAZETTE : EXTRAORDINARY 25 eky dh vkiÆwr vkSj u gh lsokvkas dh vkiÆwr ds :i eas ekuk tk,xk] c'krsZ fd çeq[k chekdrkZ chfer O;fä }kjk Hkqxrku dh xà çhfe;e dh laiw.kZ jkf'k ij dj ns;rk dk Hkqxrku djsA fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh vuqlwph III eas ifjPNsn 10 dks vUr%LFkkfir djus ds fy,] ;g çkoèkku djuk fd chekdrkZ }kjk iuq cÊekdrkZ dks nh xà lsok,a] ftuds fy, chekdrkZ }kjk iuq cÊekdrkZ dks Hkqxrku fd, x, iqucÊek çhfe;e ls vf/kR;tu deh'ku ;k iqucÊek deh'ku dkVk tkrk gS] dks u rk s eky dh vkiÆwr vkSj u gh lsokvksa ds :i eas ekuk tk,xk] c'krsZ fd iqucÊek deh'ku ;k vf/kR;tu deh'ku lfgr ldy iqucÊek çhfe;e ij dj ns;rk dk Hkqxrku iqucÊekdrkZ }kjk fd;k tkrk gSA 40- foèks;d ds [kaM 40 dk vHkh’V gS fd leLr Hkqxrku fd, x, dj ;k okil fd, x, buiqV dj izR;; dh dksà okilh ugÈ dh tk,xh] tk s fd ml le; ugÈ pdq k, x, gksrs ;k okil ugÈ fd, x, gksrs] ;fn èkkjk 7 lHkh egRoi.w kZ le;kas ij ykx w gkrs hA ¼ jathr flag] lfpo26 DELHI GAZETTE : EXTRAORDINARY PART IV] DELHI LEGISTATIVE ASSEMBLE SECRETARIAT NOTIFICATION Delhi, the 7th August, 2025 F. No. 21/4/DGST(A)/2025/LAS-VIII/Legn./9739.—The following is published for general Information:— THE DELHI GOODS AND SERVICES TAX (AMENDMENT) BILL, 2025 BILL NO. 04 OF 2025 (As introduced in the Legislative Assembly of the National Capital Territory of Delhi on 07 August, 2025) BILL NO. 04 OF 2025 THE DELHI GOODS AND SERVICES TAX (AMENDMENT) BILL, 2025 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-Sixth Year of the Republic of India as follows:- 1. Short title and commencement: - (i) This Act may be called the Delhi Goods and Services (Amendment) Act, 2025. (ii) Section 2 to 41 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 2:- In the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as Delhi Goods and Services Tax Act), in section 2, for clause (61), the following clause shall be substituted, namely:–– ‘(61) “Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;’. 3. Amendment of Section 9: In the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as the Delhi Goods and Services Tax Act), in section 9, in sub section (1), after the words “alcoholic liquor for human consumption”, the words “and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption “shall be inserted. 4. Amendment of Section 10: In section 10 of the Delhi Goods and Services Tax Act, in sub-section (5), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted. 5. Insertion of New Section 11A: After section 11 of the Delhi Goods and Services Tax Act, the following section shall be inserted namely:- “11A. Notwithstanding anything contained in this Act, if the Government is satisfied that– (a) a practice was, or is, generally prevalent regarding levy of state tax (including non-levy thereof) on any supply of goods or services or both; and (b) Such supplies were, or are, liable to,- (i) state tax, in cases where according to the said practice, state tax was not, or is not being, levied, or[PART IV DELHI GAZETTE : EXTRAORDINARY 27 (ii) a higher amount of state tax than what was, or is being, levied, in accordance with the said practice, the Government may, on the recommendation of the Council, by notification in the Official Gazette, direct that the whole of the state tax payable on such supplies, or, as the case may be, the state tax in excess of that payable on such supplies, but for the said practice, shall not be required to be paid in respect of the supplies on which the state tax was not, or is not being levied, or was, or is being, short- levied, in accordance with the said practice.”. 6. Amendment of Section 13:- In section 13 of the Delhi Goods and Services Tax Act, in sub-section (3),- (i) in clause (b), for the words “by the supplier:”, the words “by the supplier, in cases where invoice is required to be issued by the supplier; or” shall be substituted; (ii) after clause (b), the following clause shall be inserted, namely:- “(c) the date of issue of invoice by the recipient, in cases where invoice is to be issued by the recipient:”; (iii) in the first proviso, after the words, brackets and letter “or clause (b)”, the words, brackets and letter “or clause (c)” shall be inserted. 7. Amendment of Section 16: In section16 of the Delhi Goods and Services Tax Act, with effect from the 1st day of July, 2017,after sub-section (4), the following sub-sections shall be inserted, namely:- (5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed upto the thirtieth day of November, 2021. (6) Where registration of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court and where availment of input tax credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date of order of cancellation of registration, the said person shall be entitled to take the input tax credit in respect of such invoice or debit note for supply of goods or services or both, in a return under section 39,- (i) filed upto thirtieth day of November following the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier; or (ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation of cancellation of registration, where such return is filed within thirty days from the date of order of revocation of cancellation of registration, Whichever is later.”. 8. Amendment of Section 17-In section 17 of the Delhi Goods and Services Tax Act, in sub-section (5), in clause (i), for the words and figures “sections 74, 129 and 130”, the words and figures “section 74 in respect of any period up to Financial Year 2023-24” shall be substituted. 9. Substitution of section 20.-. For section 20 of the Delhi Goods and Services Tax Act, the following section shall be substituted, namely: –– “20. (1) Any office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, shall be required to be registered as Input Service Distributor under clause (viii) of section 24 and shall distribute the input tax credit in respect of such invoices. (2) The Input Service Distributor shall distribute the credit of state tax or integrated tax charged on invoices received by him, including the credit of state or integrated tax in respect of services subject to levy of tax under sub-section (3) or sub-section (4) of section 9 paid by a distinct person registered in the same State as the said Input Service Distributor, in such manner, within such time and subject to such restrictions and conditions as may be prescribed. (3) The credit of state tax shall be distributed as state tax or integrated tax and integrated tax as integrated tax or state tax, by way of issue of a document containing the amount of input tax credit, in such manner as may be prescribed.”.28 DELHI GAZETTE : EXTRAORDINARY PART IV] 10. Amendment of section 21: In section 21 of the Delhi Goods and Services Tax Act, after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted. 11. Amendment of section 30: In section 30 of the Delhi Goods and Services Tax Act, in sub- section (2), after the proviso, the following proviso shall be inserted, namely:- “Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.”. 12. Amendment of section 31: In section 31 of the Delhi Goods and Services Tax Act, - (a) in sub-section (3), in clause (f), after the words and figure “of section 9 shall”, the words “,within the period as may be prescribed,” shall be inserted; (b) after clause (g), the following Explanation shall be inserted, namely:- ‘Explanation,- For the purposes of clause (f), the expression “supplier who is not registered” shall include the supplier who is registered solely for the purpose of deduction of tax under section 51.’. 13. Amendment of section 35: In section 35 of the Delhi Goods and Services Tax Act, in sub-section (6), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted. 14. Amendment of section 39: In section 39 of the Delhi Goods and Services Tax Act, for sub-section (3), the following sub-section shall be substituted, namely: - “(3) Every registered person required to deduct tax at source under section 51 shall electronically furnish a return for every calendar month of the deductions made during the month in such form and manner and within such time as may be prescribed: Provided that the said registered person shall furnish a return for every calendar month whether or not any deductions have been made during the said month.”. 15. Amendment of section 49: In section 49 of the Delhi Goods and Services Tax Act, in sub – section (8), in clause (c), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted. 16. Amendment of section 50: In section 50 of the Delhi Goods and Services tax Act, in sub-section (1), in the proviso, after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted. 17. Amendment of section 51: In section 51 of the Delhi Goods and Services Tax Act, in sub-section (7), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted. 18. Amendment of section 54: In section 54 of the Delhi Goods and Services Tax Act, - (a) in sub – section (3), the second proviso shall be omitted; (b) after sub-section (14) and before the Explanation, the following sub-section shall be inserted, namely: - “(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty.”. 19. Amendment of section 61: In section 61 of the Delhi Goods and Services Tax Act, in sub-section (3), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted. 20. Amendment of section 62: In section 62 of the Delhi Goods and Services Tax Act, in sub-section (1), after the words and figures “Section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted. 21. Amendment of section 63: In section 63 of the Delhi Goods and Services Tax Act, after the words and figures “Section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted. 22. Amendment of section 64: In section 64 of the Delhi Goods and Services Tax Act, in sub-section (2), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted. 23. Amendment of section 65: In section 65 of the Delhi Goods and Services Tax Act, in sub-section (7), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.[PART IV DELHI GAZETTE : EXTRAORDINARY 29 24. Amendment of section 66: In section 66 of the Delhi Goods and Services Tax Act, in sub-section (6), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted. 25. Amendment of section 70: In section 70 of the Delhi Goods and Services Tax Act, after sub-section (1), the following sub-section shall be inserted, namely:- “(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statement or produce such documents and other things as may be required.”. 26. Amendment in section 73: In section 73 of the Delhi Goods and Services Tax Act, - (i) in the marginal heading, after the words “Determination of tax”, the words and figures “, pertaining to the period upto Financial Year 2023-24,” shall be inserted: (ii) after sub-section (11), the following sub-section shall be inserted, namely:- “(12) The provisions of this section shall be applicable for determination of tax pertaining to the period upto Financial Year 2023-24.”. 27. Amendment in section 74: In section 74 of the Delhi Goods and Services Act,- (i) in the marginal heading, after the words “Determination of tax”, the words and figures “, pertaining to the period upto Financial Year 2023-24,” shall be inserted; (ii) after sub-section (11) and before Explanation 1, the following sub-section shall be inserted, namely:- “(12) The provisions of this section shall be applicable for determination of tax pertaining to the period upto Financial Year 2023-24,”. (iii) the Explanation 2 shall be omitted. 28. Insertion of new section 74A “Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onwards.” After section 74 of the Delhi Goods and Services Tax Act, the following section shall be inserted, namely:- “74A. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty liveable under the provisions of this Act or the rules made there under: Provided that no notice shall be issued, if the tax which has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised in a financial year is less than one thousand rupees. (2) The proper officer shall issue the notice under sub-section (1) within forty-two months from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within forty two months from the date of erroneous refund. (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax. (4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub- section (1) are the same as are mentioned in the earlier notice.30 DELHI GAZETTE : EXTRAORDINARY PART IV] (5) The penalty in case where any tax which has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised,- (i) for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade tax, shall be equivalent to ten per cent of tax due from such person or ten thousand rupees, whichever is higher; (ii) for the reason of fraud or any wilful-misstatement or suppression of facts to evade tax shall be equivalent to the tax due from such person. (6) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order. (7) The proper officer shall issue the order under sub-section (6) within twelve months from the date of issuance of notice specified in sub-section (2): Provided that where the proper officer is not able to issue the order within the specified period, the Commissioner, or an officer authorised by the Commissioner senior in rank to the proper officer but not below the rank of Joint Commissioner of Delhi Tax, may, having regard to the reasons for delay in issuance of the order under sub-section (6), to be recorded in writing, before the expiry of the specified period, extend the said period further by a maximum of six months. (8) The person chargeable with tax where any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade tax, may,- (i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information shall not serve any notice under sub-section (1) or the statement under sub-section (3), as the case may be, in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made there under; (ii) pay the said tax along with interest payable under section 50 within sixty days of issue of show cause notice, and on doing so, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded. (9) The person chargeable with tax, where any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax, may,- (i) Before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen percent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made there under; (ii) pay the said tax along with interest payable under section 50 and a penalty equivalent to twenty- five percent of such tax within sixty days of issue of the notice, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded; (iii) pay the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty percent. of such tax within sixty days of communication of the order, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded. (10) Where the proper officer is of the opinion that the amount paid under clause (i) of sub-section (8) or clause (i) of sub-section (9) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable.[PART IV DELHI GAZETTE : EXTRAORDINARY 31 (11) Notwithstanding anything contained in clause (i) or clause (ii) of sub-section (8), penalty under clause (i) of sub-section (5) shall be payable where any amount of self-assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax. (12) The provisions of this section shall be applicable for determination of tax pertaining to the Financial Year 2024-25 onwards. Explanation 1.- For the purposes of this section, - (i) the expression “all proceedings in respect of the said notice” shall not include proceedings under section 132; (ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under this section, the proceedings against all the persons liable to pay penalty under section 122 and 125 are deemed to be concluded. Explanation 2.- For the purposes of this Act, the expression “suppression” shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under this Act or the rules made there under, or failure to furnish any information on being asked for, in writing, by the proper officer. 29. Amendment in section 75: In section 75 of Delhi Goods and Services Tax Act, - (a) in sub-section (1), after the word and figures “section 74”, the words, brackets, figures and letter “or sub- sections (2) and (7) of section 74A” shall be inserted; (b) after sub-section (2), the following sub-section shall be inserted, namely: - “(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under clause (ii) of sub-section (5) of section 74A is not sustainable for the reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of sub-section (5) of section 74A.”, (c) for sub-section (10), the following sub-section shall be substituted, namely:- “(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within the period specified in sub-section (10) of section 73 or in sub-section (10) of section 74 or in sub- section (7) of section 74A.”; (d) in sub-section (11), after the word and figures “section 74”, the words, brackets, figures and letter “or sub-section (7) of section 74A” shall be inserted; (e) in sub-section (12), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A”, shall be inserted; (f) in sub-section (13), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted. 30. Amendment of section 104: In section 104 of the Delhi Goods and Services Tax Act, in sub-section (1), in the Explanation, after the word and figures “section 74”, the words, brackets, figures and letter “or sub-section (2) and (7) of section 74A” shall be inserted.32 DELHI GAZETTE : EXTRAORDINARY PART IV] 31. Amendment of section 107: In section 107 of the Delhi Goods and Services Tax Act,- (a) in sub-section (6), in clause (b), for the word “twenty five”, the word “twenty” shall be substituted; (b) in sub-section (11), in the second proviso, after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted. 32. Substitution of section 109: For section 109 of the Delhi Goods and Services Tax Act, the following section shall be substituted, namely: –– . "109. Constitution of Appellate Tribunal and Benches thereof Subject to the provisions of this Chapter, the Goods and Services Tax Appellate Tribunal constituted under the Central Goods and Services Tax Act shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act.". 33. Amendment of section 112: In section 112 of the Delhi Goods and Services Tax Act, - (a) with effect from the 1st day of August, 2024, in sub-section (1), after the words “from the date on which the order sought to be appealed against is communicated to the person preferring the appeal”, the words “; or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later.” shall be inserted; (b) with effect from the 1st day of August, 2024, in sub-section (3), after the words “from the date on which the said order has been passed”, the words “; or the date, as may be notified by the Government, on the recommendations of the council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later,” shall be inserted; (c) in sub-section (6), after the words, brackets and figure “after the expiry of the period referred to in sub- section (I)”, the words bracket and figure “or permit the filing of an application within three months after the expiry of the period referred to in sub-section (3)” shall be inserted; (d) in sub- section (8), in clause (b)- (i) for the words “twenty per cent.”, the words “ten per cent.” shall be substituted. (ii) for the words “fifty crore rupees”, the word “twenty crore rupees” shall be substituted. 34. Amendment of section 122: In section 122 of the Delhi Goods and Services Tax Act, with effect from the 1st day of October, 2023, in sub-section (1B), for the words “Any electronic commerce operator who”, the words and figures “Any electronic commerce operator, who is liable to collect tax at source under section 52,” shall be substituted. 35. Insertion of new Section 122A: After section 122 of the Delhi Goods and Services Tax Act, the following section shall be inserted, namely:–– “122A. (1) Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of machines has been notified under section 148, acts in contravention of the said special procedure, he shall, in addition to any penalty that is paid or is payable by him under Chapter XV or any other provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees for every machine not so registered.[PART IV DELHI GAZETTE : EXTRAORDINARY 33 (2) In addition to the penalty under sub-section (1), every machine not so registered shall be liable for seizure and confiscation: Provided that such machine shall not be confiscated where–– (a) The penalty so imposed is paid; and (b) The registration of such machine is made in accordance with the special procedure within three days of the receipt of communication of the order of penalty.”. 36. Amendment of section 127: In section 127 of the Delhi Goods and Services Tax Act, after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted. 37. Insertion of new section 128A “Waiver of interest or penalty of both relating to demands raised under section 73, for certain tax periods. After section 128 of the Delhi Goods and Services Tax Act, the following section shall be inserted, namely:- “128A. (1) Not withstanding anything to the contrary contained in this Act, where any amount of tax is payable by a person chargeable with tax in accordance with, – (a) A notice issued under sub-section (1) of section 73 ora statement issued under sub-section (3) of section 73, and where no order under sub-section (9) of section 73 has been issued; or (b) An order passed under sub-section (9) of section 73, and where no order under sub-section (11) of section 107 or sub-section (1) of section 108 has been passed; or (c) An order passed under sub-section (11) of section 107 or sub-section (1) of section 108, and where no order under sub-section (1) of section 113 has been passed, pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, and the said person pays the full amount of tax payable as per the notice or statement or the order referred to in clause (a), clause (b) or clause (c), as the case may be, on or before the date, as may be notified by the Government on the recommendations of the Council, no interest under section 50 and penalty under this Act, shall be payable and all the proceedings in respect of the said notice or order or statement, as the case may be, shall be deemed to be concluded, subject to such conditions as may be prescribed: Provided that where a notice has been issued under sub-section (1) of section 74, and an order is passed or required to be passed by the proper officer in pursuance of the directions of the Appellate Authority or Appellate Tribunal or a court in accordance with the provisions of sub-section (2) of section 75, the said notice or order shall be considered to be a notice or order, as the case may be, referred to in clause (a) or clause (b) of this sub -section: Provided further that the conclusion of the proceedings under this sub-section, in cases where an application is filed under sub-section (3) of section 107 or under sub-section (3) of section 112 or an appeal is filed by an officer of central tax under sub-section (1) of section 117 or under sub-section (1) of section 118 or where any proceedings are initiated under sub-section (1) of section 108, against an order referred to in clause (b) or clause (c) or against the directions of the Appellate Authority or the Appellate Tribunal or the court referred to in the first proviso, shall be subject to the condition that the said person pays the additional amount of tax payable, if any, in accordance with the order of the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, within three months from the date of the said order: Provided also that where such interest and penalty has already been paid, no refund of the same shall be available. (2) Nothing contained in sub-section (1) shall be applicable in respect of any amount payable by the person on account of erroneous refund.34 DELHI GAZETTE : EXTRAORDINARY PART IV] (3) Nothing contained in sub-section (1) shall be applicable in respect of cases where an appeal or writ petition filed by the said person is pending before Appellate Authority or Appellate Tribunal or a court, as the case may be, and has not been withdrawn by the said person on or before the date notified under sub-section (1). (4) Notwithstanding anything contained in this Act, where any amount specified under sub-section (1) has been paid and the proceedings are deemed to be concluded under the said sub-section, no appeal under sub-section (1) of section 107 or sub-section (1) of section 112 shall lie against an order referred to in clause (b) or clause (c) of sub-section (1), as the case may be.” 38. Amendment of section 171: In section 171 of the Delhi Goods and Services Tax Act, - (a) in sub-section (2), the following proviso and Explanation shall be inserted, namely:- ‘Provided that the Government may by notification, on the recommendations of the Council, specify the date from which the said Authority shall not accept any request for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. Explanation.––For the purposes of this sub-section, “request for examination” shall mean the written application filed by an applicant requesting for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in commensurate reduction in the price of the goods or services or both supplied by him.’; (b) the Explanation shall be renumbered as Explanation 1 thereof, and after Explanation 1 as so renumbered, the Explanation shall be inserted, namely:- ‘Explanation 2.––For the purposes of this section, the expression “Authority” shall include the “Appellate Tribunal”.’. 39. Amendment of Schedule III: In Schedule III to the Delhi Goods and Services tax Act, after paragraph 8 and before Explanation 1, the following paragraphs shall be inserted, namely:- “9. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer to the insured in coinsurance agreements subject to the condition that the lead insurer pays the central tax, the state tax, the Union territory tax and the integrated tax on the entire amount of premium paid by the insured. 10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the central tax, the State tax, the Union territory tax and the integrated tax is paid by therein surer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission.”. 40. No refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid, or not reversed, had section 7 been in force at all material times.[PART IV DELHI GAZETTE : EXTRAORDINARY 35 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 50th ,52ndand 53rdmeetings considered representation from various associations on the issues regarding amendments in the definitions and recommended to make certain amendments in the Central Goods and Services Tax Act, 2017 (the Act) to provide effects of amendment in the definitions and sections and insertion of new sections. The copy of the Gazette Notification of THE CENTRAL GOODS AND SERVICE TAX (AMENDMENT) ACT, 2024 (NO. 08 OF 2024) and (No. 15 of 2024) are annexed as Annexure-I. Through The Central Goods and Service Tax (Amendment) Act, 2024 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 50th meeting dated, 11th July, 2023 ,52nd meeting dated 7th October, 2023 and 53rd GST council 22 June 2024. 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 (Amendment) Act, 2025 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 (Amendment) Tax Bill, 2025 are stated as under: 1. To amend Section 2 of the Delhi Goods and Services Tax Act, 2017 to substitute the clause (61) to define the expression “Input service distributor”. 2. To amend sub section (1) of Section 9 of the Delhi Goods and Service Tax Act, 2017 to add “and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor for human consumption”. 3. To amend sub section (5) of Section 10 of Delhi Goods and Services Tax Act, 2017 to insert a reference to the new section 74A in the said section. 4. To insert a new Section 11A in the Delhi Goods and Services Tax Act, 2017 to empower government to regularize non levy or short levy of state tax due to any general practice prevalent in trade. 5. To amend sub section (3) of Section 13 in the Delhi Goods and Services Tax Act, 2017 for time of supply of services, where the invoice is required to be issued by the recipient of services in case of supplies covered under reverse charge. 6. To insert sub section (5) of Section 16 in the Delhi Good and Services Tax Act, 2017to extend the time limit for availment of input tax credit on invoices or debit note issued for Financial year 2017- 18, FY 2018-19, FY 2019-20 and FY 2020-21 in any return under section 39 which is filed up to 30th Day of November 2021. 7. To insert sub section (6) of Section 16 in the Delhi Goods and Services Tax Act, 2017 to allow the time limit for availment of input tax credit in respect of an invoice or debit note in the return filed for the period from the date of cancellation of registration or the effective date of cancellation of registration till the date or order of revocation of cancellation of registered, filed within 30 days of the date of order of revocation of cancellation of registration. 8. To amend sub section (5) of Section 17 of Delhi Goods and Services Tax Act, 2017 to restrict the non availability of input tax credit in respect of tax paid under section 74 of the Delhi Goods and Services Tax Act, 2017 only for demands up to Financial Year 2023-24.36 DELHI GAZETTE : EXTRAORDINARY PART IV] 9. To amend Section20 of the Delhi Goods and Services Tax Act, 2017 to substitute the manner of distribution of credit by Input Service Distributor. 10. To amend Section 21 of Delhi Goods and Services Tax Act, 2017to insert a reference to the new section 74A in the said section. 11. To insert new proviso in sub section(2) of Section 30 of the Delhi Goods and Services Tax Act, 2017 to prescribe conditions and restriction for revocation of cancellation of registration. 12. To amend clause (f) of sub section (3) of Section 31 of Delhi Goods and Services Tax Act, 2017 to prescribe the time period for issuance of invoice by the recipient in case of supplies notified under reverse charge mechanism. 13. To insert explanation in sub section (3) of Section 31 of Delhi Goods and Services Tax Act, 2017 to specify that a supplier registered solely for the purpose of tax deduction at source under section 51 of the said act, shall not be considered as registered person for the purpose of clause (f) of sub section (3) of section 31 of the said Act. 14. To amend sub section (6) of Section 35 of the Delhi Goods and Services Tax Act, 2017 so as to incorporate a reference to the new section 74A in the said section. 15. To substitute sub section (3) of Section 39 of the Delhi Goods and Services Tax Act, 2017 to mandate the electronically furnishing of return for each month by the registered person required to deduct tax at source, irrespective of whether any deduction has been made in the said month or not. 16. To amend clause (c) of sub section (8) of Section 49 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 17. To amend in the proviso of sub section (1) of Section 50 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 18. To amend sub section (7) of Section 51 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 19. To omit second proviso in sub section(3) of Section 54 of Delhi Goods and Services tax Act, 2017 and to add new sub section(15) of Section 54 of the said act for denial of refund of unutilized input tax credit on account of zero rated supply of goods, where supply of such goods is subject to export duty. 20. To amend sub section (3) of Section 61 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 21. To amend sub section (1) of Section 62 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 22. To amend Section 63 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 23. To amend sub section (2) of Section 64 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 24. To amend sub section (7) of Section 65 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A.[PART IV DELHI GAZETTE : EXTRAORDINARY 37 25. To amend sub section (6) of Section 66 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 26. To insert sub section(1A) in Section 70 of the Delhi Goods and Services Tax Act, 2017 to enable an authorized representative to appear on behalf of the summoned person before the proper officer in compliance of summons issued by the said officer. 27. To insert sub section (12) in Section 73 of the Delhi Goods and Services Tax Act, 2017 to restrict the applicability of said section for determination of tax pertaining to the period up to Financial Year2023-24. 28. To insert sub section (12) in Section 74 of Delhi Goods and Services Tax Act, 2017 to restrict the applicability of the said section for determination of tax pertaining to the period up to Financial Year 2023-24 and Explanation 2 shall be omitted. 29. To insert Section 74A in Delhi Goods and Services Tax Act, 2017 to provide for determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to the Financial Year 2024-25 onwards. 30. To insert sub section (2A) in Section 75 of Delhi Goods and Services Tax Act, 2017 for redetermination of penalty demanded in a notice invoking penal provisions. 31. To amend sub section(1), (10), (11), (12) and (13) of Section 75 of Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new Section 74A and to determine the time of issuance of order including time limit specified in Section 74. 32. To amend in the explanation of sub section (1) of Section 104 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 33. To amend clause (b) of sub section (6) of Section 107 of the Delhi Goods and Services Tax Act, 2017 to reduce the maximum amount of pre deposit for filing appeal before the Appellate Authority. To amend in the second proviso of sub section 11 in Section 107 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 34. To substitute Section 109 of the Delhi Goods and Services Tax Act, 2017 for constitution of Appellate Tribunal and Benches thereof. 35. To amend sub section (1) and (3) of Section 112 of the Delhi Goods and Services Tax Act, 2017 to empower the Government to notify the date for filing appeal before the Appellate Tribunal and provide a revised time limit for filing appeals or application before the Appellate Tribunal. 36. To amend sub section(6) of Section 112 of the Delhi Goods and Services Tax Act, 2017 to enable the Appellate Tribunal to admit appeals filed by the department within three months after the expiry of the specified time limit of six months. 37. To amend sub section (8) of Section 112 of the Delhi Goods and Services Tax Act, 2017 to reduce the maximum amount of pre deposit for filing appeals before the Appellate Tribunal. 38. To amend sub section (1B) of Section 122 of the Delhi Goods and Services Tax Act, 2017 for the words “Any electronic commerce operator who”, the words and figures “Any electronic commerce operator, who is liable to collect tax at source under section 52,” shall be substituted.38 DELHI GAZETTE : EXTRAORDINARY PART IV] 39. To insert a new Section 122A in the Delhi Goods and Services Tax Act, 2017 to provide for the penalty for failure to register certain machines used in the manufacture of goods as per special procedure. 40. To amend Section 127 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 41. To insert Section 128A in the Delhi Goods and Services Tax Act, 2017 to provide conditional waiver of interest and penalty in respect of demand notices issued under Section 73 for FY 2017- 18, FY 2018-19, FY 2019-20. 42. To insert Proviso and Explanation in sub section (2) of Section 171 of the Delhi Goods and Services Tax Act, 2017 to empower the Government to notify the date from which the Authority under the said section will not accept any application for anti profiteering cases. 43. To insert Paragraph 9 in Schedule III to the Delhi Goods and Services Tax Act, 2017 to provide that the activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer to the insured in co insurance agreements shall be treated as neither supply of goods nor supply of services provided that the lead insurer pay the tax liability on the entire amount of premium paid by the insured. 44. To insert Paragraph 10 in Schedule III to the Delhi Goods and Services Tax Act, 2017, to provide that the services by the insurer to the re-insurer for which the ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, shall be treated as neither supply of goods nor services, provided that tax liability on the gross reinsurance premium inclusive of reinsurance commission or the ceding commission is paid by the reinsurer. 45. No refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid or not reversed, had section 7 been in force at all material times. 4. The Bill seeks to achieve the above objectives. (REKHA GUPTA) Chief Minister/ Minister(Finance) Government of NCT of Delhi[PART IV DELHI GAZETTE : EXTRAORDINARY 39 FINANCIAL MEMORANDUM The proposed Delhi Goods and Services Tax (Amendment) Bill, 2025 does not involve any recurring or non-recurring expenditure from the Consolidated Fund of Delhi. (REKHA GUPTA) Chief Minister/Minister(Finance) Government of NCT of Delhi MEMORANDUM REGARDING DELEGATED LEGISLATION The proposed Delhi Goods and Services Tax (Amendment) Bill, 2025 does not make provision for the delegation of power in favour of any functionaries to make subordinate legislation. (REKHA GUPTA) Chief Minister/Minister (Finance) Government of NCT of Delhi40 DELHI GAZETTE : EXTRAORDINARY PART IV] NOTES ON CLAUSES [For DGST (Amendment) Bill, 2025] 1. Clause 1 of the Bill provides for short title and commencement. 2. Clause 2 of the Bill seeks to substitute clause (61) in section 2 of the Delhi Goods and Services Tax Act, 2017 to define the expressions “Input Service Distributor”. 3. Clause 3 of the Bill seeks to amend sub section (1) of Section 9 of the Delhi Goods and Service Tax Act, 2017 to add un-denatured extra neutral alcohol or rectified spirit used in manufacture of alcoholic liquor for human consumption 4. Clause 4 of the Bill seeks to amend sub section (5) of Section 10 of Delhi Goods and Services Tax Act, 2017 to insert a reference to the new section 74A in the said section. 5. Clause 5 of the Bill seeks to insert a new Section 11A in the Delhi Goods and Services Tax Act, 2017 to empower government to regularize non levy or short levy of state tax due to any general practice prevalent in trade. 6. Clause 6 of the Bill seeks to amend sub section(3) of Section 13 in the Delhi Goods and Services Tax Act, 2017 for time of supply of services, where the invoice is required to be issued by the recipient of services in case of supplies covered under reverse charge. 7. Clause 7 of the Bill seeks to insert sub section (5) of Section 16 in the Delhi Good and Services Tax Act, 2017 to extend the time limit for availment of input tax credit on invoices or debit note issued for Financial year 2017-18, FY 2018-19, FY 2019-20 and FY 2020-21 in any return under section 39 which is filed upto 30th Day of November 2021. To insert sub section (6) of Section 16 in the Delhi Goods and Services Tax Act, 2017 to allow the time limit for availment of input tax credit in respect of an invoice or debit note in the return filed for the period from the date of cancellation of registration or the effective date of cancellation of registration till the date or order of revocation of cancellation of registered, filed within 30 days of the date of order of revocation of cancellation of registration. 8. Clause 8 of the Bill seeks to amend sub section (5) of Section 17 of Delhi Goods and Services Tax Act, 2017 to restrict the non availability of input tax credit in respect of tax paid under section 74 of the Delhi Goods and Services Tax Act, 2017 only for demands upto Financial Year 2023-24. 9. Clause 9 of the Bill seeks to amend Section 20 of the Delhi Goods and Services Tax Act, 2017 to substitute the manner of distribution of credit by Input Service Distributor. 10. Clause 10 of the Bill seeks to amend Section 21 of Delhi Goods and Services Tax Act, 2017 to insert a reference to the new section 74A in the said section. 11. Clause 11 of the Bill seeks to insert new proviso in sub section (2) of Section 30 of the Delhi Goods and Services Tax Act, 2017 to prescribe conditions and restriction for revocation of cancellation of registration. 12. Clause 12 of the Bill seeks to amend clause (f) of sub section (3) of Section 31 of Delhi Goods and Services Tax Act, 2017 to prescribe the time period for issuance of invoice by the recipient in case of supplies notified under reverse charge mechanism.[PART IV DELHI GAZETTE : EXTRAORDINARY 41 To insert explanation in sub section (3) of Section 31 of Delhi Goods and Services Tax Act, 2017 to specify that a supplier registered solely for the purpose of tax deduction at source under section 51 of the said act, shall not be considered as registered person for the purpose of clause (f) of sub section (3) of section 31 of the said Act. 13. Clause 13 of the Bill seeks to amend sub section (6) of Section 35 of the Delhi Goods and Services Tax Act, 2017, so as to incorporate a reference to the new section 74A in the said section. 14. Clause 14 of the Bill seeks to substitute sub section (3) of Section 39 of the Delhi Goods and Services Tax Act, 2017 to mandate the electronically furnishing of return for each month by the registered person required to deduct tax at source, irrespective of whether any deduction has been made in the said month or not. 15. Clause 15 of the Bill seeks to amend clause (c) of sub section (8) of Section 49 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 16. Clause 16 of the Bill seeks to amend in the proviso of sub section (1) of Section 50 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 17. Clause 17 of the Bill seeks to amend sub section (7) of Section 51 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 18. Clause 18 of the Bill seeks to omit second proviso in sub section (3) of Section 54 of Central Goods and Services tax Act, 2017 and to add new sub section (15) of Section 54 of the said act for denial of refund of unutilized input tax credit on account of zero rated supply of goods, where supply of such goods is subject to export duty. 19. Clause 19 of the Bill seeks to amend sub section (3) of Section 61 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 20. Clause 20 of the Bill seeks to amend sub section (1) of Section 62 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 21. Clause 21 of the Bill seeks to amend Section 63 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 22. Clause 22 of the Bill seeks to amend sub section (2) of Section 64 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 23. Clause 23 of the Bill seeks to amend sub section (7) of Section 65 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 24. Clause 24 of the Bill seeks to amend sub section (6) of Section 66 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 25. Clause 25 of the Bill seeks to insert sub section (1A) in Section 70 of the Delhi Goods and Services Tax Act, 2017 to enable an authorized representative to appear on behalf of the summoned person before the proper officer in compliance of summons issued by the said officer. 26. Clause 26 of the Bill seeks to insert sub section (12) in Section 73 of the Delhi Goods and Services Tax Act, 2017 to restrict the applicability of said section for determination of tax pertaining to the period upto Financial Year 2023-24.42 DELHI GAZETTE : EXTRAORDINARY PART IV] 27. Clause 27 of the Bill seeks to insert sub section (12) in Section 74 of Delhi Goods and Services Tax Act, 2017 to restrict the applicability of the said section for determination of tax pertaining to the period upto Financial Year 2023-24 and Explanation 2 shall be omitted. 28. Clause 28 of the Bill seeks to insert Section 74A in Delhi Goods and Services Tax Act, 2017 to provide for determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to the Financial Year 2024-25 onwards. 29. Clause 29 of the Bill seeks to insert sub section (2A) in Section 75 of Delhi Goods and Services Tax Act, 2017 for redetermination of penalty demanded in a notice invoking penal provisions and to amend sub section (1), (10), (11), (12) and (13) of Section 75 of Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new Section 74A and to determine the time of issuance of order including time limit specified in Section 74. 30. Clause 30 of the Bill seeks to amend in the explanation of sub section (1) of Section 104 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 31. Clause 31 of the Bill seeks to amend sub section (6) of Section 107 of the Delhi Goods and Services Tax Act, 2017 to reduce the maximum amount of pre deposit for filing appeal before the Appellate Authority. To amend in the second proviso of sub section (11) in Section 107 of the Delhi Goods and Services Act, 2017 to incorporate the reference of new section 74A. 32. Clause 32 of the Bill seeks to substitute Section 109 of the Delhi Goods and Services Tax Act, 2017 for constitution of Appellate Tribunal and Benches thereof. 33. Clause 33 of the Bill seeks to amend sub section (1) and (3) of Section 112 of the Delhi Goods and Services Tax Act, 2017 to empower the Government to notify the date for filing appeal before the Appellate Tribunal and provide a revised time limit for filing appeals or application before the Appellate Tribunal. To amend sub section (6) of Section 112 of the Delhi Goods and Services Tax Act, 2017 to enable the Appellate Tribunal to admit appeals filed by the department within three months after the expiry of the specified time limit of six months. To amend sub section (8) of Section 112 of the Delhi Goods and Services Tax Act, 2017 to reduce the maximum amount of pre deposit for filing appeals before the Appellate Tribunal. 34. Clause 34 of the Bill seeks to amend sub section (1B) of Section 122 of the Delhi Goods and Services Tax Act, 2017 for the words “Any electronic commerce operator who”, the words and figures “Any electronic commerce operator, who is liable to collect tax at source under section 52,” shall be substituted. 35. Clause 35 of the Bill seeks to insert a new Section 122A in the Delhi Goods and Services Tax Act, 2017 to provide for the penalty for failure to register certain machines used in the manufacture of goods as per Special procedure. 36. Clause 36 of the Bill seeks to amend Section 127 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 37. Clause 37 of the Bill seeks to insert Section 128A in the Delhi Goods and Services Tax Act, 2017 to provide conditional waiver of interest and penalty in respect of demand notices issued under Section 73 for FY 2017-18, FY 2018-19, FY 2019-20. 38. Clause 38 of the Bill seeks to insert Proviso and Explanation in sub section (2) of Section 171 of the Delhi Goods and Services Tax Act, 2017 to empower the Government to notify the date from which the Authority under the said section will not accept any application for anti profiteering cases.[PART IV DELHI GAZETTE : EXTRAORDINARY 43 39. Clause 39 of the Bill seeks to insert Paragraph 9 in Schedule III to the Delhi Goods and Services Tax Act, 2017 to provide that the activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co- insurer to the insured in co insurance agreements shall be treated as neither supply of goods nor supply of services provided that the lead insurer pay the tax liability on the entire amount of premium paid by the insured. To insert Paragraph 10 in Schedule III to the Delhi Goods and Services Tax Act, 2017, to provide that the services by the insurer to the re-insurer for which the ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, shall be treated as neither supply of goods nor services, provided that tax liability on the gross reinsurance premium inclusive of reinsurance commission or the ceding commission is paid by the reinsurer. 40. Clause 40 of the Bill seeks to No refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid or not reversed, had section 7 been in force at all material times. (REKHA GUPTA) Chief Minister/Minister(Finance) Government of NCT of Delhi RANJEET SINGH, Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.