Saturday, November 24, 2012

“TRANSFER OF AGRICULTURAL LAND”


TAX TALK-26.11.2012-THE HITAVADA

TAX TALK  

BY CA. NARESH JAKHOTIA
Chartered Accountant

“TRANSFER OF AGRICULTURAL LAND”

Query 1]
I purchased agriculture land in year 1986 for a sum of Rs. 35,000/-. The village & agriculture land falls within 8 Km of municipal limits. I am now selling this Agri land for Rs. 1,50,00,000/- (Rupees one and Half Crores). I understand that I may have to pay Capital Gain Tax for this sale of land. Kindly advice on the following issues:
1.      Kindly confirm whether the sale of agricultural land attracts income tax?
2.      What will be a capital gain tax liability?
3.      Can I invest in House property/ residential plots to offset capital gain?
4.      How much amount can be invested in capital gain bonds and within how much time?
5.      Is there any tax relief on sale of such agriculture property? [Ramnarayan Dubey, Jabalpur-ra.du.1944@gmail.com]
Opinion:
1.      In normal course, any income from transfer of agricultural land, which is being used for agricultural purpose, shall be tax free if the agricultural land is not situated:
(a) in any area which is comprised within the jurisdiction of  a municipality (Whether known as a municipality, municipal corporation, notified area committee, town area committee, town committee, or by any other name) or a cantonment board and which has a population of not less than 10,000 according to the last preceding census of which the relevant figures have been published before the first day of the previous year; or
(b) in any area within such distance, not being more than eight kilometers, from the local limits of any municipality or cantonment board referred to in items (a), as the central Government may, having regard to the extent of, and scope for, urbanization of that area and other relevant consideration, specify in this behalf by notification in the Official Gazette.
 In short, Profit arising on sale of Rural Agricultural land used for agricultural activity situated beyond notified municipal limit or a cantonment board with a population of less than 10,000 would be tax free.
2.      There is a general confusion as to the area of 8 Kms. It may be noted by all that 8 kms is the maximum distance after which the land would be treated as Rural Agricultural Land. For some cities, even the land within 8 kms could be considered as Rural Agricultural Land. The area for the purpose of recognizing Rural Agricultural Land has been notified vide Notification No. 9447 Dated 06.01.1994. For the mass benefit, I have uploaded the said Notification at http://nareshjakhotia.blogspot.in/2012/11/notification-no-9447-by-cbdt.html
3.      The agricultural land as elaborated above& sold by you, if not a rural agricultural land, the long term capital gain (LTCG) would be required to be computed & the same would be taxable @ 20% .
4.      Computing Long Term Capital Gain (LTCG):
a] The property was purchased by you in the year 1986. The sale price of the land is Rs. 1.50 Cr. It is presumed that the Government valuation of the land for stamp duty purpose is not higher than this. CII for the FY 2012-13 is “852”.
b] If it is purchased before 31.03.1986, CII for the FY 1985-86 (133) would be applicable & the LTCG would be Rs. 147.75 Lacs
c] If it is purchased after 31.03.1986, CII for the FY 1986-87 (140) would be applicable  & the LTCG would be Rs. 147.87 Lacs.

5.      Saving Income Tax on LTCG arising on sale of Urban Agricultural Land:
There are three easy option for you to save tax on LTCG arising from the sale of urban agricultural land. You can have an exemption u/s 54B or U/s 54F or U/s 54EC.
i) Exemption Under Section 54B:

The main stipulations incorporated in section 54B are as under: -
a) Capital gain arises on transfer of Agricultural Land.
b) The Agricultural Land is used by the tax payer or his parents for agricultural purpose for a period of two years immediately preceding the date of transfer.
c) The taxpayers has purchased another land for agricultural purposes within a period of two years from the date of transfer.
ii) Exemption Under Section 54EC:

To save tax u/s 54EC, One can invest the amount of LTCG in the Specified bonds REC/ NHAI within a period of 6 months from the date of transfer. However, there is a maximum investment ceiling of Rs. 50 Lacs only in a financial year in the 54EC Bonds.
ii) Exemption Under Section 54F:
For exemption u/s 54F, subject to various other terms / stipulations, you have to invest the amount of net sale consideration for purchase of a residential house property within a prescribed period.

Query 2]
I have recently sold of my ancestral property for Rs. 60 Lacs. I am 80 years old & except my two married daughters, I have no legal heir. I have joint saving bank account with both of them separately in two different banks. I want to keep Rs. 30 Lacs each in fixed deposits in the joint name of myself with each of them separately in the above two banks.
My questions are:
1.      Can I pay the total income tax accrued on the above Rs. 30 Lacs + Rs. 30 Lacs = Rs. 60 Lacs myself without bothering them to pay?
2.      The joint fixed deposit will have a lock-in period of say 3 years. If I die within the lock-in period, can they switch over to continue to pay the income tax them self?
3.      Is there any provision to gift the money to them without paying gift tax? I am told that no gift tax is payable in case of gift to near relatives and then keep in joint account by both of them separately with me?  [Praphulla Dhar-professor.ulla@yahoo.co.in]
Opinion:
Capital gain arising from the transfer of ancestral property is also taxable and not tax free. It appears that you have taken care of the Capital Gain arising on transfer of ancestral property & you are talking about the taxability of fund received from the sale of your ancestral property. The taxability of the same is as under:
1.      You can incorporate the name of your daughter for the name sake as 2nd holder in FDR, without diluting the ownership of the amount. The entire income as a result of this will be taxable in your hands alone & not in the hands of the daughter even though their name appears second in the FDR.
2.      You can nominate each 2nd named daughters as the nominee in the FDR. As a result of this, they will become the owner of the FD’s after your death. The income accruing subsequently therefrom would be taxable as the income of your daughter.
3.      If you gift the amount to your daughters, it will not be taxable, neither in your hands nor in the hands of your daughters. If you gift the amount, the resultant income would be taxable as the income of the daughters only even though your name is incorporated therein as 2nd holder for the name sake.


Friday, November 23, 2012

Notification No. 9447


Notification No. [S.O. 9447] (File No. 164/3/87--ITA-I)], dt.. 6-1-1994
Whereas a draft notification was published by the Central Government in exercise of the powers conferred by item (B) of clause (ii) of the proviso to sub-clause (c) of clause (1A), and item (b) of sub-clause (iii) of clause (14), of section 2 of the Income-tax Act, 1961 (43 of 1961), in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated February 13, 1991, under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S.O. 91(E), dated February 8, 1991, for specifying certain areas for the purposes of the said clauses and objections and suggestions were invited from the public within a period of 45 days from the date the copies of the Gazette of India containing such notification became available to the public;
And whereas copies of the said Gazette were made available to the public on February 13, 1991;
And whereas the objections and suggestions received from the public on the said draft notification have been considered by the Central Government;
Now, therefore, in exercise of the powers conferred by item (B) of clause (ii) of the proviso to sub-clause (c) of clause (1A) and item (b) of sub-clause (iii) of clause (14) of section 2 of the Income-tax Act, 1961 (43 of 1961), and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue and Insurance) No. S.O. 77(E), dated February 6, 1973, the Central Government having regard to the extent of, and scope for urbanisation of the areas concerned and other relevant considerations, hereby specifies the areas shown in column (4) of the schedule hereto annexed and falling outside the local limits of municipality or cantonment board, as the case may be, shown in the corresponding entry in column (3) thereof and against the State or Union Territory shown in column (2) thereof for the purposes of the above mentioned provision of the Income-tax Act, 1961 (43 of 1961).
SCHEDULE
Sl No.
Name of the Sate or Union Territory
Name of the municipality or Cantonment Board falling in the State/Union Territory mentioned under column (3)
Details of areas falling outside the local limits of municipality or Cantonment Board, etc., mentioned under column (2)
1. Andhra Pradesh 1. Adilabad Areas up to a distance of 8 kms. from the municipal limits in all directions.
2. Adoni Areas up to a distance of 3 kms. from the municipal limits in all directions.
3.Anantapur Areas up to a distance of 8 kms. from the municipal limits in all directions.
4.Bhimavaram Areas up to a distance of 8 kms. from the municipal limits in all directions.
5. Bodhan Areas up to a distance of 8 kms. from the municipal limits in all directions.
6. Bhongir Areas up to a distance of 8 kms. from the municipal limits in all directions.
7.Chilakaluripet Areas up to a distance of 3 kms. from the municipal limits in all directions.
8. Chirala Areas up to a distance of 3 kms. from the municipal limits in all directions.
9. Chittoor Areas up to a distance of 8 kms. from the municipal limits in all directions.
10. Cuddapah Areas up to a distance of 6 kms. from the municipal limits in all directions.
11. Eluru Areas up to a distance of 8 kms. from the municipal limits in all directions.
12. Gudivada Areas up to a distance of 5 kms. from the municipal limits in all directions.
13. Gudur Areas up to a distance of 2 kms. from the municipal limits in all directions.
14. Guntakal Areas up to a distance of 5 kms. from the municipal limits in all directions.
15. Guntur Areas up to a distance of 8 kms. from the municipal limits in all directions.
16. Hindupur Areas up to a distance of 3 kms. from the municipal limits in all directions.
17. Hyderabad Areas up to a distance of 8 kms. from the municipal limits in all directions.
18. Jadcheria Areas up to a distance of 5 kms. from the municipal limits in all directions.
19. Jagtial Areas up to a distance of 8 kms. from the municipal limits in all directions.
20. Khammam Areas up to a distance of 8 kms. from the municipal limits in all directions.
21. Kakinada Areas up to a distance of 8 kms. from the municipal limits in all directions.
22. Kamaraddy Areas up to a distance of 8 kms. from the municipal limits in all directions.
23. Karimnagar Areas up to a distance of 8 kms. from the municipal limits in all directions.
24. Kurnool Areas up to a distance of 8 kms. from the municipal limits in all directions.
25. Kavali Areas up to a distance of 2 kms. from the municipal limits in all directions.
26. Mahbubnagar Areas up to a distance of 8 kms. from the municipal limits in all directions.
27. Manchariyal Areas up to a distance of 8 kms. from the municipal limits in all directions.
28. Medak Areas up to a distance of 3 kms. from the municipal limits in all directions.
29. Miryalaguda Areas up to a distance of 3 kms. from the municipal limits in all directions.
30. Narsaraopet Areas up to a distance of 3 kms. from the municipal limits in all directions.
31. Nellore Areas up to a distance of 8 kms. from the municipal limits in all directions.
32. Nirmal Areas up to a distance of 8 kms. from the municipal limits in all directions.
33. Nizamabad Areas up to a distance of 8 kms. from the municipal limits in all directions.
34. Ongole Areas up to a distance of 3 kms. from the municipal limits in all directions.
35. Palacole Areas up to a distance of 5 kms. from the municipal limits in all directions.
36. Proddatur Areas up to a distance of 3 kms. from the municipal limits in all directions.
37. Rajahmundry Areas up to a distance of 8 kms. from the municipal limits in all directions.
38. Ramachandra-puram Areas up to a distance of 5 kms. from the municipal limits in all directions.
39. Sangareddy Areas up to a distance of 5 kms. from the municipal limits in all directions.
40. Secunderabad Areas up to a distance of 8 kms. from the municipal limits in all directions.
41. Siddipet Areas falling within_
(i) 1 km. in either side of Karimnagar road up to a distance of 4 kms. from the municipal limits on that road.
(ii) 1 km. on either side of Hyderabad road up to a distance of 4 kms. from the municipal limits on that road.
42. Shamshabad Areas up to a distance of 5 kms. from the municipal limits in all directions.
43. Suryapet Areas up to a distance of 5 kms. from the municipal limits in all directions.
44. Tadepalligudem Areas up to a distance of 5 kms. from the municipal limits in all directions.
45. Tanuku Areas up to a distance of 5 kms. from the municipal limits in all directions.
46. Tenali Areas up to a distance of 3 kms. from the municipal limits in all directions.
47. Tirupati Areas up to a distance of 8 kms. from the municipal limits in all directions.
48. Vijayawada Areas up to a distance of 8 kms. from the municipal limits in all directions.
49. Visakhapatnam Areas up to a distance of 8 kms. from the municipal limits in all directions.
50. Vizianagaram Areas up to a distance of 8 kms. from the municipal limits in all directions.
51. Warangal Areas up to a distance of 8 kms. from the municipal limits in all directions.
52. Zahirabad Areas falling within 1 km. on either side of Hyderabad road up to a distance of 4 kms. from the municipal limits on that road.
53. Yanam Areas up to a distance of 8 kms. from the municipal limits in all directions.
2. Assam 1. Dibrugarh Areas up to a distance of 8 kms. from the municipal limits in all directions excluding the areas covered by tea gardens and north western side of the Brahmaputra river.
2. Guwahati Areas up to a distance of 8 kms. from the municipal limits in all directions except areas north of the Brahmaputra river.
3. Tinsukia Areas up to a distance of 8 kms. from the municipal limits in all directions, but excluding the areas covered by tea garden.
3. Bihar 1. Benipatti Areas up to a distance of 3 kms. from the municipal limits in all directions.
2. Bettiah Areas comprising the villages Ramnagar, Chanpatia and Narkatiyaganj up to a distance of 8 kms. falling outside the municipal limits of Bettiah.
3. Bhagalpur Areas up to a distance of 8 kms. from the municipal limits of Bhagalpur in all directions.
4. Biharsharif Areas up to a distance of 8 kms. from the municipal limits in all directions.
5. Bokaro Areas comprising the villages chas, Jainamore, Pindrajors, Tup-Kadih, Balidih, Bharra, Rani Pokhar and Chandrapur up to a distance of 8 kms. falling outside the municipal limits of Bokaro.
6. Chakia Areas up to a distance of 8 kms. from the municipal limits in all directions.
7. Darbhanga Areas up to a distance of 8 kms. from the municipal limits in all directions.
8. Deoghar Areas up to a distance of 8 kms. from the municipal limits in all directions.
9. Dhanbad Areas comprising the following villages up to a distance of 8 kms. falling outside the municipal limits of Dhanbad, namely:_
(i) Kala Kisma, Amaghats, Sogradih, Sabalpur, Osaidih, Kaglo, Damodarpur, Bhongra, Bhelatand, Nyyadih and Jealgora;
(ii) Bistakola, Dhobatand, Patratuli, Bhagatdih of P. S. Jharia, Katras and Chirkunda and part of village Dansar falling outside the municipal limits;
(iii) Bishunpur of Dhanbad P. S., Baromuri of Dhanbad P. S. Mathuria Peprapulla and Kusunda of Govindpur P.S.
10. Dumka Areas up to a distance of 8 kms. from the municipal limits in all directions.
11. Gaya Areas comprising the following villages up to a distance of 8 kms. falling outside the municipal limits of Gaya, namely:_
(i) Gare, Abgilla.
(ii) Mustafabad, Chandauti, Katari Naili, Dubhai, Paharpur.
(iii) Kandi Nawadah, Chiraitand, Kandi, Bitho, Rasalpur.
(iv) Bodhgaya, Kandua, Kandui, Kiriawan, Amwan, Mastipur.
12. Giridih Areas comprising the villages, Pachawba, Sirsia, Baniadih and Mohanpur up to a distance of 8 kms. falling outside the municipal limits of Giridih.
13. Hajipur Areas up to a distance of 8 kms. from Municipal limits of Hajipur in all directions except bound by river Gandak and river Ganga.
14. Jamshedpur Areas comprising the villages up to a distance of 8 kms. falling outside the municipal limits, namely:_
(a) Baghara located on the South-East of the outer limit of Jugsalai notified areas.
(b) Area known as Khas Mohal Area extending up to village Kharandih 900 metres on both sides of the road known as Ranchi Chaibass Road.
(c) Areas comprising of Tola Parsudih situated on the southern side of the outer limit of Jamshedpur notified areas.
(d) Areas comprising of village Mango and up to 900 metres in village Pardih on the eastern side of the road which connects Jamshedpur town with National Highway beyond the limit of Jamshedpur notified area.
(e) Areas consisting of that part of village Chhota Gamaria Kalikapur and Saldih extending up to 900 metres, on both sides of the road connecting Tayo Factory Areas with Jamshedpur Town beyond the limit of Adityapu notified area.
15. Jhanjharpur Areas up to a distance of 3 kms. from the municipal limits in all directions.
16. Katihar Areas outside and up to a distance of 8 kms. of the existing municipal limits and bounded as follows:
North-Katihar-Gerabari Road; South and West-River Kosi.
17. Madhubani Areas up to a distance of 8 kms. from the municipal limits in all directions.
18. Motihari Areas up to a distance of 8 kms. from the municipal limits in all directions.
19. Muzaffarpur All areas in the following blocks falling within the villages mentioned against them but up to a distance of 8 kms. from the municipal limits of Muzaffarpur,namely:_
(a) Kanti Block-Bairiya, Paharpur,Narsanda, Damodarpur, Koluna,Paigamberpur, Tarma;
(b) Kurhani Block-Patahi, Kharona,Sumaira Ladaura, Kaphain, Modhopur, Turki, Maniari, Kazi, Ind,Markan, Silaut;(c) Mushahari Block-Patahi, Bhagwanpur, Khabra, Shairpur, Kanhauli, Rahua.
(d) Bochhan Block-Akharaghat, Ahiyapur, Sipadpur, Jhapahan.
20. Patna Following areas up to distance of 8 kms. from the municipal limits, namely:--
East: Areas up to river Punpun; West: The areas up to Kaspa Maner;
South: Areas up to Railway Station Parsa Bazar;
North: Area up to river Ganges.
21. Pupari Areas up to a distance of 2 kms. from the municipal limits in all directions.
22. Purnia Areas up to a distance of 8 kms. from the municipal limits in all directions.
23. Ranchi Areas up to a distance of 8 kms. from the municipal limits in all directions.
24. Raxaul Areas up to a distance of 8 kms. from the municipal limits in all directions.
25. Saharsa Areas up to a distance of 8 kms. from the municipal limits in all directions.
26. Sahibganj Areas up to a distance of 8 kms. from the municipal limits in all directions.
27. Samastipur Areas up to a distance of 8 kms. from the municipal limits in all directions.
28. Sheohar Areas up to a distance of 3 kms. from the municipal limits in all directions.
29. Sitamarhi Areas up to a distance of 8 kms. from the municipal limits in all directions.
4. Dadra Nagar Haveli (Union Territory) 1. Silvasa Village Panchayat Areas up to a distance of 8 kms. from the municipal limits and falling in Silvasa Town and the
Villages of Dadra, Masat and Piparia.
5. Daman (Union Territory) 1. Daman Areas up to a distance of 8 kms.from the municipal limits falling within the following villages, namely:_
Bhesrol, Bhimpore, Dabhel, Jampore, Kachigam, Moti Vankad, Nani Vankad, Ringhwada.
6. Delhi (Union Territory) 1. Delhi Areas up to a distance of 8 kms.from the limits of municipal corporation in all directions.
7. Goa 1. Mapusa Areas up to a distance of 8 kms. from the municipal limits in all directions.
2. Margoa Areas up to a distance of 8 kms. from the municipal limits in all directions.
3. Panaji Areas up to a distance of 8 kms. from the municipal limits in all directions.
4. Vasco Areas up to a distance of 8 kms. from the municipal limits in all directions.
8. Gujarat 1. Ahmedabad Areas up to a distance of 8 kms. from the municipal limits in all directions.
2. Ankleshwar Areas up to a distance of 5 kms. from the municipal limits in all directions.
3. Anand Areas up to a distance of 5 kms. from the municipal limits in all directions.
4. Amreli Areas up to a distance of 5 kms. from the municipal limits in all directions.
5. Baroda Areas up to a distance of 8 kms. from the municipal limits in all directions.
6. Bharuch Areas up to a distance of 5 kms. from the municipal limits in all directions.
7. Bhavnagar Areas up to a distance of 8 kms. from the municipal limits in all directions.
8. Bhuj Areas up to a distance of 5 kms. from the municipal limits in all directions.
9. Bardoli Areas up to a distance of 8 kms. from the municipal limits in all directions.
10. Billimora Areas up to a distance of 8 kms. from the municipal limits in all directions.
11. Dehgam Areas up to a distance of 2 kms. from the municipal limits in all directions.
12. Dhanduka Areas up to a distance of 2 kms. from the municipal limits in all directions.
13. Dholka Areas up to a distance of 2 kms. from the municipal limits in all directions.
14. Dhoraji Areas up to a distance of 5 kms. from the municipal limits in all directions.
15. Gandhinagar Areas up to a distance of 4 kms. from the municipal limits in all directions.
16. Gandhidham Areas up to a distance of 8 kms. from the municipal limits in all directions.
17. Gondal Areas up to a distance of 5 kms. from the municipal limits in all directions.
18. Himatnagar Areas up to a distance of 4 kms. from the municipal limits in all directions.
19. Jamnagar Areas up to a distance of 8 kms. from the municipal limits in all directions.
20. Junagadh Areas up to a distance of 8 kms. from the municipal limits in all directions.
21. Kadi Areas up to a distance of 3 kms. from the municipal limits in all directions.
22. Kalol Areas up to a distance of 3 kms. from the municipal limits in all directions.
23. Modasa Areas up to a distance of 2 kms. from the municipal limits in all directions.
24. Mahuva Areas up to a distance of 5 kms. from the municipal limits in all directions.
25. Mehsana Areas up to a distance of 5 kms. from the municipal limits in all directions.
26. Morbi Areas up to a distance of 5 kms. from the municipal limits in all directions.
27. Nadiad Areas up to a distance of 5 kms. from the municipal limits in all directions.
28. Navsari Areas up to a distance of 8 kms. from the municipal limits in all directions.
29. Palanpur Areas up to a distance of 4 kms. from the municipal limits in all directions.
30. Patan Areas up to a distance of 4 kms. from the municipal limits in all directions.
31. Patlad Areas up to a distance of 5 kms. from the municipal limits in all directions.
32. Porbandar Areas up to a distance of 5 kms. from the municipal limits in all directions.
33. Rajkot Areas up to a distance of 8 kms. from the municipal limits in all directions.
34. Sanand Areas up to a distance of 2 kms. from the municipal limits in all directions.
35. Shihor Areas up to a distance of 5 kms. from the municipal limits in all directions.
36. Savarkundala Areas up to a distance of 5 kms. from the municipal limits in all directions.
37. Surat Areas up to a distance of 8 kms. from the municipal limits in all directions.
38. Valsad Areas up to a distance of 8 kms. from the municipal limits in all directions.
39. Vapi Industrial Township Following areas up to a distance of 8 kms. from the municipal limits of Vapi Udyognagar Panchayat, namely, Villages of: _ Balitha, Chala, Dungra, Koparli, Salvav.
40. Varaval Areas up to a distance of 3 kms. from the municipal limits in all directions.
41. Viramgam Areas up to a distance of 2 kms. from the municipal limits in all directions.
9. Haryana 1. Ambala Canton- ment Board/Munici-pal Committee. Areas up to a distance of 8 kms. from the outer limits in all directions.
2. Ambala City Areas up to a distance of 8 kms. from the municipal limits in all directions.
3. Assandh (Distt. Karnal) Areas up to a distance of 2 kms. from the municipal limits in all directions.
4. Bahadurgarh (Distt. Rohtak) Areas up to a distance of 8 kms. from the municipal limits in all directions.
5. Ballabhgarh (Distt. Faridabad) Areas up to a distance of 8 kms. from the municipal limits in all directions.
6. Barwala (Distt. Hissar) Areas up to a distance of 2 kms. from the municipal limits in all directions.
7. Bawani Khera (Distt. Bhiwani) Areas up to a distance of 5 kms. from the municipal limits in all directions.
8. Bhiwani Areas up to a distance of 5 kms. from the municipal limits in all directions.
9. Charkhi Dadri (Distt. Bhiwani) Areas up to a distance of 2 kms. from the municipal limits in all directions.
10. Chika (Gulla)(Distt. Kurukshetra) Areas up to a distance of 2 Kms. from the municipal limits in all directions.
11. Debawali (Distt. Sirsa) Areas up to a distance of 5 kms. from the municipal limits in all directions.
12. Daruhera (Distt. Mohindergarh) Areas up to a distance of 5 kms. from the municipal committee in all directions.
13. Ellanbad (Distt. Sirsa) Areas up to a distance of 2 kms. from the municipal limits in all directions.
14. Faridabad Areas up to a distance of 8 kms. from the municipal limits in all directions.
15. Fatehabad (Distt. Hissar) Areas up to a distance of 5 kms. from the municipal limits in all directions.
16. Ferozepur Jhirka (Distt. Gurgaon) Areas up to a distance of 2 kms. from the municipal limits in all directions.
17. Ganaur (Distt. Sonepat) Areas up to a distance of 2 from the municipal limits in all directions.
18. Gharaunda (Distt. Karnal) Areas up to a distance of 2 kms. from the municipal limits in all directions.
19. Gohana (Distt. Sonepat) Areas up to a distance of 2 kms.from the municipal limits in all directions.
20. Gurgaon Areas up to a distance of 8 kms. from the municipal limits in all directions.
21. Hansi (Distt. Hissar) Areas up to a distance of 8 kms. from the municipal limits in all directions.
22. Hissar Areas up to a distance of 8 kms. from the municipal limits in all directions.
23. Hodal (Distt. Faridabad) Areas up to a distance of 5 kms. from the municipal limits in all directions.
24. Indri (Distt. Karnal) Areas up to a distance of 2 kms.from the municipal limits in all directions.
25. Jhajjar (Distt. Rohtak) Areas up to a distance of 2 kms. from the municipal limits in all directions.
26. Jind Areas up to a distance of 5 kms. from the municipal limits in all directions.
27. Julala (Distt. Jind) Areas up to a distance of 2 kms. from the municipal limits in all directions.
28. Kaithal (Distt. Kurukshetra) Areas up to a distance of 5 kms. from the municipal limits in all directions.
29. Kalanaur (Distt. Rohtak) Areas up to a distance of 2 kms. from the municipal limits in all directions.
30. Kalka(Distt. Ambala) Areas up to a distance of 5 kms. from the municipal limits in all directions.
31. Kallanwali (Distt. Sirsa) Areas up to a distance of 2 kms. from the municipal limits in all directions.
32. Karnal Areas up to a distance of 8 kms. from the municipal limits in all directions.
33. Kharkhauoda (Distt. Sonepat) Areas up to a distance of 2 kms. from the municipal limits in all directions.
34. Thanesar (Distt. Kurukshetra) Areas up to a distance of 5 kms. from the municipal limits in all directions.
35. Ladwa (Distt. Kurukshetra) Areas up to a distance of 2 kms. from the municipal limits in all directions.
36. Meham (Distt. Rohtak) Areas up to a distance of 2 kms. from the municipal limits in all directions.
37. Mohindergarh Areas up to a distance of 2 kms. from the municipal limits in all directions.
38. Naraingarh (Distt. Ambala) Areas up to a distance of 2 kms. from the municipal limits in alldirections.
39. Narnaul (Distt. Mohindergarh) Areas up to a distance of 2 kms. from the municipal limits in all directions.
40. Narnaund (Distt. Hissar) Areas up to a distance of 2 kms. from the municipal limits in all directions.
41. Narwana (Distt. Jind) Areas up to a distance of 2 kms. from the municipal limits in all directions.
42. Nilokheri (Distt. Karnal) Areas up to a distance of 2 kms. from the municipal limits in all directions.
43. Palwal (Distt. Faridabad) Areas up to a distance of 5 kms. from the municipal limits in all directions.
44. Panchkula Areas up to a distance of 5 kms. (Distt. Ambala) from the municipal limits in all directions.
45. Panipat (Distt. Karnal) Areas up to a distance of 8 kms. from the municipal limits in all directions.
46. Pataudi(Distt. Gurgaon) Areas up to a distance of 2 kms. from the municipal limits in all directions.
47. Pehowa (Distt. Kurukshetra) Areas up to a distance of 2 kms. from the municipal limits in all directions.
48. Padaur (Distt. Yamunanagar) Areas up to a distance of 2 kms. from the municipal limits in all directions.
49. Rewadi Areas up to a distance of 5 kms. from the municipal limits in all directions.
50. Rohtak Areas up to a distance of 8 kms. from the municipal limits in all directions.
51. Sidhaure (Distt. Ambala) Areas up to a distance of 2 kms. from the municipal limits in all directions.
52. Safidon (Distt. Jind) (a) Areas falling within 2 kms. on either side of Safidon Jind Road up to a distance of 5 kms. from the municipal limits on that road.
(b) Areas (other than in (a) above) up to a distance of 2 kms. from the municipal limits in all directions.
53. Samalkha (Distt. Karnal) Areas up to a distance of 5 kms. from the municipal limits in all directions.
54. Shahabad Markanda (Distt. Kurukshetra) Areas up to a distance of 2 kms. from the municipal limits in all directions.
55. Sirsa Areas up to a distance of 5 kms. from the municipal limits in all directions.
56. Sohana (Distt. Gurgaon) Areas up to a distance of 5 kms. from the municipal limits in all directions.
57. Sonepat Areas up to a distance of 8 kms. from the municipal limits in all directions.
58. Taraori (Distt. Karnal) Areas up to a distance of 2 kms. from the municipal limits in directions.
59. Tauru (Distt. Gurgaon) Areas up to a distance of 2 kms. from the municipal limits in all directions.
60. Tohana (Distt. Hissar) Areas up to a distance of 2 kms. from the municipal limits in all directions.
61. Yamunanagar Areas up to a distance of 8 kms. from the municipal limits in all directions.
62. Jagadhari (Distt. Yamunanagar) Areas up to a distance of 8 kms. from the municipal limits in all directions.
10. Jammu and Kashmir 1. Jammu Areas up to a distance of 8 kms. from the municipal limits in all directions.
2. Srinagar Areas up to a distance of 5 kms. from the municipal limits in all directions.
3. Udhampur Town Area Areas up to a distance of 5 kms. from the town area limits in all directions.
11. Karnataka 1. Bangalore Areas up to a distance of 8 kms. from the municipal limits in all directions.
2. Belgaum Areas up to a distance of 8 kms. from the municipal limits in all directions.
3. Bellary Areas up to a distance of 8 kms. from the municipal limits in all directions.
4. Bhadravathi Areas up to a distance of 8 kms. from the municipal limits in all directions.
5. Bidar Areas up to a distance of 8 kms. from the municipal limits in all directions.
6. Bijapur Areas up to a distance of 8 kms. from the municipal limits in all directions.
7. Chitradurg Areas up to a distance of 8 kms. from the municipal limits in all directions.
8. Davangere Areas up to a distance of 5 kms. from the municipal limits in all directions.
9. Gadag Areas up to a distance of 8 kms. from the municipal limits in all directions.
10. Gangavathi Areas up to a distance of 8 kms. from the municipal limits in all directions.
11. Gulbarga Areas up to a distance of 8 kms. from the municipal limits in all directions.
12. Hassan Areas up to a distance of 8 kms. from the municipal limits in all directions.
13. Haveri Areas up to a distance of 8 kms. from the municipal limits in all directions.
14. Hospet Areas up to a distance of 8 kms. from the municipal limits in all directions.
15. HubliDharwar Areas up to a distance of 8 kms. from the municipal limits in all directions.
16. Koppal Areas up to a distance of 8 kms. from the municipal limits in all directions.
17. Mangalore Areas up to a distance of 8 kms. from the municipal limits in all directions.
18. Mysore Areas up to a distance of 8 kms. from the municipal limits in all directions.
19. Raichur Areas up to a distance of 5 kms. from the municipal limits in all directions.
20. Rannebennur Areas up to a distance of 8 kms. from the municipal limits in all directions.
21. Shimoga Areas up to a distance of 8 kms. from the municipal limits in all directions.
22. Tumkur Areas up to a distance of 8 kms. from the municipal limits in all directions.
23. Udupi Areas up to a distance of 8 kms. from the municipal limits in all directions.
12. Kerala 1. Kozhikode (Calicut) Areas falling within Cheruvannur, Feroke, Kadalundi, Beypore, Olavanna, Kunnamangalam and Elathur panchayat up to a distance of 8 kms. from the municipal limits of Calicut.
2. Chavakkad (Chawghat) Areas falling within Guruvayur township up to a distance of 3 kms. from the municipal limits.
3. Kochi (Cochin) Areas forming part of Eloor and Maradu panchayats up to a distance of 8 kms. from the municipal limits.
4. Palakkad (Palghat) Areas forming part of Pirayiri Parli, Marutharode and Pudussery panchayats up to a distance of 8 kms. from the municipal limits.
5. Kollam (Quilon) Areas comprised in Vadakkovila panchayats up to a distance of 3 kms. from the limits of Quilon municipality.
6. Thrissur (Trichur) Areas forming part of Ayyanthole, Vilavattam, Ollukara and Koorkancherry panchayats up
to a distance of 8 kms. from the municipal limits.
7. Thiruvanantha-puram (Trivandrum) Following areas up to a distance of 8 kms. outside the municipal limits of Thiruvananthapuram:
(1) Areas comprised in ward numbers 2, 3 and 7 to 11 of Chettivilakom panchayath.
(2) Areas comprised in ward numbers 1, 2, 4, 7 and 11 of Vattiyoorkavu panchayath.
(3) Areas comprised in ward numbers 3 and 4 of Sreekaryam panchayath.
(4) Areas comprised in ward numbers 6 and 9 of Attipra panchayath.
(5) Areas comprised in ward numbers 5, 6 and 7 of Ulloor panchayath.
(6) Areas comprised in ward numbers 6, 7 and 8 of Namon panchayath.
13. Madhya Pradesh 1. Balaghat Areas up to a distance of 8 kms. from the municipal limits in all directions.
2. Bhopal Areas up to a distance of 8 kms. from the municipal limits in all directions.
3. Bilaspur Areas up to a distance of 8 kms. from the municipal limits in all directions.
4. Burhanpur Areas falling within:_
(a) 2 kms. on either side of Burhanpur-Khandwa Road up to a distance of 3 kms. from the municipal limits on that road.
(b) 1 km. on either side of the Burhanpur-Rewa Road up to a distance of 2 kms. from the municipal limits on that road.
5. Chhatarpur Areas up to a distance of 8 kms. from the municipal limits in all directions.
6. Chhindwara Areas up to a distance of 8 kms. from the municipal limits in all directions.
7. Damoh Areas up to a distance of 8 kms. from the municipal limits in all directions.
8. Durg Areas up to a distance of 8 kms. from the municipal limits in all directions.
9. Gwalior including Morar Cantonment Areas up to a distance of 8 kms. from the outer limits in all directions.
10. Indore Areas up to a distance of 8 kms. from the municipal limits in all directions.
11. Jabalpur Areas up to a distance of 8 kms. from the municipal limits in all directions.
12. Katangi (Distt. Balaghat) Areas up to a distance of 8 kms. from the municipal limits in all directions.
12A. Katangi (Distt. Jabalpur) Areas up to a distance of 8 kms. from the municipal limits in all directions.
13. Khandwa Areas falling within:_
(a) 1 km. on the west side of the Khandwa-Burhanpur Road up to a distance of 3 kms. from the municipal limits on that road;
(b) 2 kms. on north side of Khandwa-Indore Road up to a distance of 3 kms. from the municipal limits on that road.
14. Khargone Areas falling within:_
(a) 1 km. on either side of Bistan Khargone Road up to a distance of 2 kms. from the municipal limits on that road.
(b) 1 km. on either side of the Khargone-Sanavad Road up to a distance of 1 km. from the municipal limits on that road.
(c) 1 km. on either side of Khargone-Julwania Road up to a distance of 1 km. from the municipal limits on that road.
15. Korba Areas falling within:_
(a) 1 km. on either side of Korba Bilaspur Road up to a distance of 8 kms. from the municipal limits on that road.
(b) 1 km. on either side of Korba Champa Road up to a distance of 8 kms. from the municipal limits on that road.
16. Mhow Cantonment Areas falling within:_
(a) 1 km. on either side of Mhow Manpur Road up to a distance of 3 kms. from the cantonment limits on that road.
(b) 1 km. on either side Mhow-Indore Road up to a distance of 3 kms. from the cantonment limits on that road.
17. Raigarh Areas up to a distance of 8 kms. from the municipal limits in all directions.
18. Raipur Areas up to a distance of 8 kms. from the municipal limits in all directions.
19. Rajnandgaon Areas up to a distance of 8 kms. from the municipal limits in all directions.
20. Ratlam Areas following within:_
(a) 1 km. distance from the municipal limits towards Sailana Road.
(b) 1 km. distance from the municipal limits towards Jaora Road.
(c) 2 kms. distance from the municipal limits towards Mhow Road.
(d) 1 km. distance from the municipal limits towards Rajna Road.
21. Rau Areas falling within 1 km. on either side of AB Road up to a distance of 8 kms. from the municipal limits of Rau.
22. Sagar Areas up to a distance of 8 kms. from the corporation limits in all directions.
23. Satna Areas up to a distance of 8 kms. from the municipal limits in all directions.
24. Ujjain Areas falling within:_
(a) 1 km. on either side of Ujjain-Dewas Road up to a distance of 8 kms. from the municipal limits on that road.
(b) 1 km. on either side of Ujjain-Indore Road up to a distance of 8 kms. from the municipal limits on that road.
(c) 1 km. on either side of Ujjain-Maxi Road up to a distance of 8 kms. from the municipal limits on that road.
(d) 1 km. on either side of the Ujjain-Agra Road up to a distance of 8 kms. from the municipal limits on that road.
14. Maharashtra 1. Ahmednagar Areas up to a distance of 8 kms. from the municipal limits in all directions.
2. Akkalkot Areas up to a distance of 4 kms. from the municipal limits in all directions.
3. Akola Areas up to a distance of 5 kms. from the municipal limits in all directions.
4. Alibag Areas up to a distance of 8 kms. from the municipal limits in all directions.
5. Amravati Areas up to a distance of 5 kms. from the municipal limits in all directions.
6. Aurangabad Areas up to a distance of 8 kms. from the municipal limits in all directions.
7. Baramati Areas up to a distance of 8 kms. from the municipal limits in all directions.
8. Barsi Areas up to a distance of 4 kms. from the municipal limits in all directions.
9. Beed Areas up to a distance of 8 kms. from the municipal limits in all directions.
10. Bhandara Areas up to a distance of 5 kms. from the municipal limits in all directions.
11. Bhiwandi Areas up to a distance of 8 kms. from the municipal limits in all directions.
12. Bhor Areas up to a distance of 8 kms. from the municipal limits in all directions.
13. Greater Bombay Areas up to a distance of 8 kms. from the municipal limits of Greater Bombay in all directions.
14. Chandrapur Areas up to a distance of 5 kms. from the municipal limits in all directions.
15. Dahanu Areas up to a distance of 8 kms. from the municipal limits in all directions.
16. Daud Areas up to a distance of 8 kms. from the municipal limits in all directions.
17. Dehu Road Cantonment Board Areas up to a distance of 8 kms. from the municipal limits in all directions.
18. Deolali Cantonment Board Areas up to a distance of 8 kms. from the municipal limits in all directions.
19. Dhule Areas up to a distance of 8 kms. from the municipal limits in all directions.
20. Gondia Areas up to a distance of 5 kms. from the municipal limits in all directions.
21. Ichalkaranji Areas falling within the villages of Kabnor, Koruchi, Terdaj and Yadrav but up to a distance of 8 kms. from the municipal limits.
22. Jalaba Areas up to a distance of 8 kms. from the municipal limits in all directions.
23. Jalgaon Areas up to a distance of 8 kms. from the municipal limits in all directions.
24. Junnar Areas up to a distance of 8 kms. from the municipal limits in all directions.
25. Kalyan Areas up to a distance of 8 kms. from the municipal limits in all directions.
26. Khapoli Areas up to a distance of 8 kms. from the municipal limits in all directions.
27. Kirkee Cantonment Board Areas up to a distance of 8 kms. from the municipal limits in all directions.
28. Kolhapur Areas up to a distance of 8 kms. from the Cantonment limits in all directions.
29. Latur Areas up to a distance of 8 kms. from the municipal limits in all directions.
30. Lonawala and Khandala Areas up to a distance of 8 kms. from the municipal limits in all directions.
31. Mahad Areas up to a distance of 8 kms. from the municipal limits in all directions.
32. Malegaon Areas up to a distance of 8 kms. from the municipal limits in all directions.
33. Mira-bhayandar Areas up to a distance of 8 kms. from the municipal limits in all directions.
34. Murad Areas up to a distance of 8 kms. from the corporation limits in all directions.
35. Nagpur Areas up to a distance of 8 kms. from the corporation limits in all directions.
36. Nanded Areas up to a distance of 8 kms. from the corporation limits in all directions.
37. Nasik Areas up to a distance of 8 kms. from the corporation limits in all directions.
38. New Bombay Areas up to a distance of 8 kms. from the corporation limits in all directions.
39. Osmanabad Areas up to a distance of 8 kms. from the corporation limits in all directions.
40. Pandharpur Areas up to a distance of 4 kms. from the municipal limits in all directions.
41. Panvel Areas up to a distance of 8 kms. from the municipal limits in all directions.
42. Parbhani Areas up to a distance of 8 kms. from the municipal limits in all directions.
43. Pen Areas up to a distance of 8 kms. from the municipal limits in all directions.
44. Pimpri Chinchwad Areas up to a distance of 8 kms. from the municipal limits in all directions.
45. Poona Municipal Corporation Areas up to a distance of 8 kms. from the corporation limits in all directions.
46. Pune Cantonment Board Areas up to a distance of 8 kms. from the municipal limits of Cantonment in all directions.
47. Roha Areas up to a distance of 8 kms. from the municipal limits in all directions.
48. Saswad Areas up to a distance of 8 kms. from the municipal limits in all directions.
49. Shirur Areas up to a distance of 8 kms. from the municipal limits in all directions.
50. Shrivardhan Areas up to a distance of 8 kms. from the municipal limits in all directions.
51. Solapur Areas up to a distance of 8 kms. from the municipal limits in all directions.
52. Talegaonb Dabhade Areas up to a distance of 8 kms. from the municipal limits in all directions.
53. Thane Areas up to a distance of 8 kms. from the corporation limits in all directions.
54. Ulhasnagar Areas up to a distance of 8 kms. from the corporation limits in all directions.
55. Uran Areas up to a distance of 8 kms. from the municipal limits in all directions.
56. Vasai Areas up to a distance of 8 kms. from the municipal limits in all directions.
57. Virar Areas up to a distance of 8 kms. from the municipal limits in all directions.
58. Wardha Areas up to a distance of 5 kms. from the municipal limits in all directions.
59. Yavatmal Areas up to a distance of 5 kms. from the municipal limits in all directions.
15. Meghalaya 1. Shillong Munici- pality and Shillong Cantonment Areas up to a distance of 8 kms. from the outer limits of Municipality/Cantonment in all directions.
16. Orissa 1. Anugul Areas up to a distance of 2 kms. from the municipal limits in all directions.
2. Baleshwar Areas up to a distance of 5 kms. from the municipal limits in all directions.
3. Brahmapur Areas up to a distance of 5 kms. from the municipal limits in all directions.
4. Bhadrak Areas up to a distance of 2 kms. from the municipal limits in all directions.
5. Bhubaneshwar Areas up to a distance of 5 kms. from the municipal limits in all directions.
6. Cuttack Areas up to a distance of 5 kms. from the municipal limits in all directions.
7. Jaipur Road Areas up to a distance of 2 kms. from the municipal limits in all directions.
8. Jeypore Areas up to a distance of 2 kms. from the municipal limits in all directions.
9. Khorda Areas up to a distance of 2 kms. from the municipal limits in all directions.
10. Puri Areas up to a distance of 2 kms. from the municipal limits in all directions.
11. Rourkela Areas up to a distance of 5 kms. from the municipal limits in all directions.
12. Sambalpur Areas up to a distance of 5 kms. from the municipal limits in all directions.
17. Pondicherry 1. Pondicherry Areas up to a distance of 8 kms. from the municipal limits in all directions.
18. Punjab 1. Abohar Areas up to a distance of 2 kms. from the municipal limits in all directions.
2. Ahmedgarh (Distt. Sangrur) Areas up to a distance of 1 km. from the municipal limits in all directions.
3. Amritsar Areas up to a distance of 6 kms. from the corporation limits in all directions.
4. Barnala Areas falling within,
(i) 1 km. on either side of Barnala-Sangrur Road up to a distance of 6 kms. from the municipal limits on that road;
(ii) 1 km. on either side of Barnala-Rajkot Road up to a distance of 2 kms. from the municipal limits on that road;
(iii) 1 km. on either side of Barnala-Handiaya Road up to a distance of 4 kms. from the municipal limits on that road;
(iv) 1 km. on either side of Barnala-Sajakhana Road up to a distance of 4 kms. from the municipal limits on that road;
(v) 1 km. on either side of new courts complex road up to Sangrur-Rajkot Road crossing.
5. Bassi (Pathana) (Distt. Patiala) Areas falling within,
(i) 1 km. on either side of Bassi Pathana-Morinda Road up to a distance of 4 kms. from the municipal limits on that road.
(ii) 1 km. on either side of Bassi Pathana-Fatehgarh Sahib Road up to a distance of 2 kms. from the municipal limits on that road.
(iii) 1 km. on either side of Bassi Pathana-Kharar Road up to a distance of 2 kms. from the municipal limits on that road.
6. Batala Areas up to a distance of 2 kms. from the municipal limits in all directions.
7. Bhatinda Areas up to a distance of 8 kms. from the municipal limits in all directions.
8. Bhawanigarh Areas falling within 1 km. on either side of Bhawanigarh Sangrur and Bhawanigarh Patiala Roads up to a distance of 2 kms. from the municipal limits on these roads.
9. Dhuri (Distt. Sangrur) Areas up to a distance of 2 kms. from the municipal limits in all directions.
10. Faridkot Areas up to a distance of 1 km. from the municipal limits in all directions.
11. Gobindgarh Areas falling within,
(i) 1 km. on either side of Gobindgarh-Sirhind Road up to a distance of 3 kms. from the municipal limits on that road;
(ii) 1 km. on either side of Gobindgarh-Amloh Road up to a distance of 4 kms. from the municipal limits on that road;
(iii) 2 kms. on either side of Gobindgarh-Khanna Road up to a distance of 6 kms. from the municipal limits on that road.
12. Goraya Areas up to a distance of 1 km. from the municipal limits in all directions.
13. Gurdaspur Areas up to a distance of 5 kms. from the municipal limits in all directions.
14. Hoshiarpur Areas up to a distance of 1 km. from the municipal limits in all directions.
15. Jagraon Areas falling within,
(Distt. Ludhiana) (i) 1 km. on either side of Jagraon-Moga or Ferozepur Road and up to a distance of 2 kms. from the municipal limits on that road;
(ii) 1 km. on either side of Jagraon-Ludhiana Road up to a distance of 4 kms. from the municipal limits on the road;
(iii) 1 km. on either side of Jagraon-Rajkot Road up to a distance of 2 kms. from the municipal limits on that road;
(iv) 1 km. on either side of Jagraon-Sidhwan Road up to a distance of 2 kms. from the municipal limits on that road;
(v) 1 km. on either side of the Jagraon-Sherpur Road up to a distance of 2 kms. from the municipal limits on that road.
16. Jalandhar Areas up to a distance of 8 kms. from the municipal limits in all directions.
17. Kapurthala Areas up to a distance of 2 kms. from the municipal limits in all directions.
18. Kartarpur Areas up to a distance of 2 kms. from the municipal limits in all directions.
19. Khanna Areas falling within,
(Distt. Ludhiana) (i) 2 kms. on either side of the Khanna-Ambala Road up to a distance of 6kms. from the municipal limits on that road;
(ii) Areas up to 2 kms. from the municipal limits in all directions except areas falling in (i) above.
20. Kharar Areas falling within,
(i) 1 km. on either side of the Kharar-Kurali Road up to a distance of 8 kms. from the municipal limits on that road;
(ii) 1 km. on either side of the Kharar-Chandigarh Road up to a distance of 8 kms. from the municipal limits on that road.
21. Kotkapura Areas up to a distance of 2 kms. from the municipal limits in all directions.
22. Kurali Areas falling within,
(i) 1 km. on either side of the Kurali-Ropar Road up to a distance of 6 kms. from the municipal limits on that road;
(ii) 1 km. on either side of Kurali-Kharar Road up to a distance of 6 kms. from the municipal limits on that road;
(iii) 1 km. on either side of Kurali-Morinda Road up to a distance of 4 kms. from the municipal limits on that road.
23. Ludhiana Areas up to a distance of 8 kms. from the municipal limits in all directions.
24. Malerkotla Areas falling within,
(i) 1 km. on either side of Maler-kotla-Ludhiana Road up to a distance of 7 kms. from the municipal limits on that road;
(ii) Areas up to a distance of 2 kms. from the municipal limits in all directions except area falling in (i) above.
25. Malout Areas up to a distance of 1 km. from the municipal limits in all directions.
26. Mansa Areas up to a distance of 1 km. from the municipal limits in all directions.
27. Moga Areas up to a distance of 2 kms. from the municipal limits in all directions.
28. Mohali (SAS Nagar) Areas falling within 1 km. on either side of Mohali-Kharar Road up to a distance of 6 kms. from the municipal limits on that road.
29. Muktsar Areas up to a distance of 1 km. from the municipal limits in all directions.
30. Mullanpur (Teh. Ludhiana) Areas up to a distance of 1 km. from the municipal limits in all directions.
31. Nabha Areas up to a distance of 4 kms.in all directions from the municipal limits of Nabha.
32. Pathankot Areas up to a distance of 8 kms. from the municipal limits in all directions.
33. Patiala Areas up to a distance of 8 kms. from the municipal limits in all directions.
34. Phagwara Areas up to a distance of 2 kms. from the municipal limits in all directions.
35. Rajpura Areas falling within,
(i) 1 km. on either side of Rajpura-Sirhind Road up to a distance of 3 kms. from the municipal limits on that road;
(ii) 1 km. on either side of Rajpura-Banur Road up to a distance of 8 kms. from the municipal limits on that road;
(iii) 1 km. on either side of Rajpura-Ambala Road up to a distance of 4 kms. from the municipal limits on that road;
(iv) 1 km. on either side of Rajpura-Ghanour Road up to a distance of 4 kms. from the municipal limits on that road;
(v) 1 km. on either side of the Rajpura-Patiala Road up to a distance of 8 kms. from the municipal limits of Rajpura.
36. Rampura Phul Areas up to a distance of 1 km. from the municipal limits in all directions.
37. Ropar Areas falling within 1 km. on either side of Ropar-Bela Road up to a distance of 2 kms. from the municipal limits on that road.
38. Samana (Distt. Patiala) Areas up to a distance of 3 kms. from the municipal limits in all directions.
39. Samrala (Distt. Ludhiana) Areas up to a distance of 3 kms. from the municipal limits in all directions.
40. Sangrur Areas up to a distance of 5 kms. from the municipal limits in all directions.
41. Sirhind Areas up to a distance of 3 kms. from the municipal limits in all directions.
42. Sunam Areas up to a distance of 3 kms. from the municipal limits in all directions.
43. Taran Taran Areas up to a distance of 2 kms. from the municipal limits in all directions.
44. Zira Areas up to a distance of 1 km. from the municipal limits in all directions.
19. Rajasthan 1. Ajmer Areas up to a distance of 8 kms. from the municipal limits in all directions.
2. Alwar Areas up to a distance of 8 kms. from the municipal limits in all directions.
3. Beawar Areas up to a distance of 8 kms. from the municipal limits in all directions.
4. Bharatpur Areas up to a distance of 8 kms. from the municipal limits in all directions.
5. Bhilwara Areas up to a distance of 8 kms. from the municipal limits in all directions.
6. Bikaner Areas up to a distance of 8 kms. from the municipal limits in all directions.
7. Jaipur Areas up to a distance of 8 kms. from the municipal limits in all directions.
8. Jodhpur Areas up to a distance of 8 kms. from the municipal limits in all directions.
9. Kota Areas up to a distance of 8 kms. from the municipal limits in all directions.
10. Pali Areas up to a distance of 8 kms. from the municipal limits in all directions.
11. Sikar Areas up to a distance of 8 kms. from the municipal limits in all directions.
12. Sriganganagar Areas up to a distance of 8 kms. from the municipal limits in all directions.
13. Tonk Areas up to a distance of 8 kms. from the municipal limits in all directions.
14. Udaipur Areas up to a distance of 8 kms. from the municipal limits in all directions.
20. Tamil Nadu 1. Ambur Areas up to a distance of 8 kms. from the municipal limits in all directions.
2. Alandur Areas up to a distance of 8 kms. from the municipal limits in all directions.
3. Avadi Areas up to a distance of 8 kms. from the municipal limits in all directions.
4. Bhavani Areas up to a distance of 5 kms. from the municipal limits in all directions.
5. Chidambaram Areas up to a distance of 8 kms. from the municipal limits in all directions.
6. Chengalpattu Areas up to a distance of 5 kms. from the municipal limits in all directions.
7. Coimbatore Areas up to a distance of 8 kms. from the municipal limits in all directions.
8. Cuddalore Areas up to a distance of 5 kms. from the municipal limits in all directions.
9. Dindigul Areas up to a distance of 8 kms. from the municipal limits in all directions.
10. Erode Areas up to a distance of 8 kms. from the municipal limits in all directions.
11. Gopichetti-palayam Areas falling within 1 km. on etiher side of each of the Sathy Main Road and Madachur Road up to a distance of 5 kms. from the municipal limits on that road.
12. Golden Rock Areas up to a distance of 8 kms. from the municipal limits in all directions.
13. Gudiyatham Areas up to a distance of 8 kms. from the municipal limits in all directions.
14. Karaikudi Areas up to a distance of 5 kms. from the municipal limits in all directions.
15. Karur Areas up to a distance of 8 kms. from the municipal limits in all directions.
16. Kathivakkam Areas up to a distance of 8 kms. from the municipal limits in all directions.
17. Kancheepuram Areas up to a distance of 5 kms. from the municipal limits in all directions.
18. Kodaikanal Areas up to a distance of 2 kms. from the municipal limits in all directions.
19. Kovilpatti Areas up to a distance of 5 kms. from the municipal limits in all directions.
20. Kumbakonam Areas up to a distance of 5 kms. from the municipal limits in all directions.
21. Madhavaram Areas up to a distance of 8 kms. Township from the township limits in all directions.
22. Madras Areas up to a distance of 8 kms. from the municipal limits in all directions.
23. Madurai Areas up to a distance of 8 kms. from the municipal limits in all directions.
24. Nagapattinam Areas up to a distance of 5 kms. from the municipal limits in all directions.
25. Nagarcoil Areas up to a distance of 8 kms. from the municipal limits in all directions.
26. Namakkal Areas up to a distance of 2 kms. from the municipal limits in all directions.
27. Neyveli Areas up to a distance of 8 kms. from the municipal limits in all directions.
28. Paramakudi Areas up to a distance of 2 kms. from the municipal limits in all directions.
29. Palani Areas up to a distance of 2 kms. from the municipal limits in all directions.
30. Panruti Areas up to a distance of 5 kms. from the municipal limits in all directions.
31. Palayamkottai Areas up to a distance of 5 kms. from the municipal limits in all directions.
32. Pollachi Areas up to a distance of 5 kms. from the municipal limits in all directions.
33. Pudukottai Areas up to a distance of 8 kms. from the municipal limits in all directions.
34. Rajapalayam Areas up to a distance of 5 kms. from the municipal limits in all directions.
35. Ramanathapuram Areas up to a distance of 5 kms. from the municipal limits in all directions.
36. Ranipettai Areas up to a distance of 8 kms. from the municipal limits in all directions.
37. Salem Areas up to a distance of 8 kms. from the municipal limits in all directions.
38. Sankarankoil Areas up to a distance of 2 kms. from the municipal limits in all directions.
39. Sathiyamangalam Areas up to a distance of 3 kms. from the municipal limits in all directions.
40. Sattur Areas up to a distance of 5 kms. from the municipal limits in all directions.
41. Sivaganga Areas up to a distance of 5 kms. from the municipal limits in all directions.
42. Shencottah Areas up to a distance of 2 kms. from the municipal limits in all directions.
43. Sivakasi Areas up to a distance of 5 kms. from the municipal limits in all directions.
44. Srirangam Areas up to a distance of 8 kms. in all directions from the municipal limits.
45. St. Thomas Mount Areas up to a distance of 8 kms. from the municipal limits in all directions.
46. Tambaram Areas up to a distance of 8 kms. from the municipal limits in all directions.
47. Tenkasi Areas up to a distance of 5 kms. from the municipal limits in all directions.
48. Thanjavur Areas falling within the following panchayats but out side the municipal limits up to a distance of 8 kms.from the municipal limits in all directions: (i) Nilgiris; (ii) Nanjikottai.
49. Theni Areas up to a distance of 5 kms. from the municipal limits in all directions.
50. Tiruvallur Areas up to a distance of 8 kms. from the municipal limits in all directions.
51. Tiruchirappalli Areas up to a distance of 8 kms. from the municipal limits in all directions.
52. Tiruppur Areas up to a distance of 8 kms. from the municipal limits in all directions.
53. Tiruvannamalai Areas up to a distance of 8 kms. from the municipal limits in all directions.
54. Tirunelvely Areas up to a distance of 8 kms. from the municipal limits in all directions.
55. Tuticorin Areas up to a distance of 8 kms. from the municipal limits in all directions.
56. Udumalapet Areas up to a distance of 5 kms. from the municipal limits in all directions.
57. Vaniambadi Areas up to a distance of 8 kms. from the municipal limits in all directions.
58. Vellore Areas up to a distance of 8 kms. from the municipal limits in all directions.
59. Villupuram Areas up to a distance of 8 kms. from the municipal limits in all directions.
60. Virudhachalam Areas up to a distance of 8 kms. from the municipal limits in all directions.
61. Virudhunagar Areas up to a distance of 8 kms. from the municipal limits in all directions.
21. Uttar Pradesh 1. Agra Areas up to a distance of 8 kms. from the municipal limits or cantonment board in all directions.
2. Aligarh Areas up to a distance of 8 kms. from the municipal limits in all directions.
3. Allahabad Areas up to a distance of 8 kms. from the municipal limits in all directions.
4. Amethi Areas up to a distance of 8 kms. from the municipal limits in all directions.
5. Attore (Distt. Banda) Areas up to a distance of 4 kms. from the municipal limits in all directions.
6. Banda Areas up to a distance of 6 kms. from the municipal limits in all directions.
7. Baraut Areas falling within 1 km. on either side of Baraut-Delhi Road and Baraut-Saharanpur Road up to a distance of 4 kms. from the municipal limits on these roads.
8. Bareilly Areas up to a distance of 8 kms. from the municipal limits in all directions.
9. Bhadohi Areas up to a distance of 5 kms. from the municipal limits in all directions.
10. Bharwari Areas up to a distance of 5 kms. from the municipal limits in all directions.
11. Bulandshahar Areas up to a distance of 6 kms. from the municipal limits in all directions.
12. Dadri Areas falling within;
(i) 1 km. on either side of Dadri-Noida Road up to a distance of 8 kms. from the municipal limits on that road; (ii) 1 km. on either side of each of Dadri-Ghaziabad Road and Dadri-Bulandshahar Roads up to a distance of 8 kms. from the municipal limits on these roads.
13. Dehradun Areas up to a distance of 8 kms. from the municipal limits in all directions.
14. Etah Areas up to a distance of 8 kms. from the municipal limits in all directions.
15. Etawah Areas up to a distance of 8 kms. from the municipal limits in all directions.
16. Faizabad Areas up to a distance of 8 kms. from the municipal limits in all directions.
17. Farukhabad cum Fatehgarh Areas up to a distance of 8 kms. from the municipal limits in all directions.
18. Fatehpur Areas up to a distance of 5 kms. from the municipal limits in all directions.
19. Firozabad Areas up to a distance of 8 kms. from the municipal limits in all directions.
20. Ghaziabad Areas up to a distance of 8 kms. from the municipal limits in all directions.
21. Gopiganj Areas up to a distance of 3 kms. Town area from the municipal limits in all directions.
22. Ghazipur Areas up to a distance of 5 kms. from the municipal limits in all directions.
23. Gorakhpur Areas up to a distance of 8 kms. from the municipal limits in all directions.
24. Hardwar Areas up to a distance of 8 kms. from the municipal limits in all directions.
25. Hamirpur Areas up to a distance of 6 kms. from the municipal limits in all directions.
26. Handia Areas up to a distance of 2 kms. from the municipal limits in all directions.
27. Hapur Areas up to a distance of 4 kms. from the municipal limits in all directions.
28. Hathras Areas up to a distance of 8 kms. from the municipal limits in all directions.
29. Jaunpur Areas up to a distance of 8 kms. from the municipal limits in all directions.
30. Jhansi Areas up to a distance of 8 kms. from the municipal limits in all directions.
31. Kanpur Municipal Corporation and Cantonment Board Areas up to a distance of 8 kms. from the municipal limits in all directions.
32. Kasganj Areas up to a distance of 8 kms. from the municipal limits in all directions.
33. Khurja Areas up to a distance of 4 kms. from the municipal limits in all directions.
34. Lalitpur Areas up to a distance of 8 kms. from the municipal limits in all directions.
35. Lucknow Areas up to a distance of 8 kms. from the municipal limits in all directions.
36. Mahoba Areas up to a distance of 6 kms. from the municipal limits in all directions.
37. Mainpuri Areas up to a distance of 5 kms. from the municipal limits in all directions.
38. Mathura Areas up to a distance of 8 kms. from the municipal limits in all directions.
39. Mauaima (Distt. Allahabad) Areas up to a distance of 2 kms. from the municipal limits in all directions.
40. Maudaha (Distt. Hamirpur) Areas up to a distance of 5 kms. from the municipal limits in all directions.
41. Mawana Areas falling within 1 km. on either side of Meerut Road up to a distance of 4 kms. from the municipal limits on that road.
42. Meerut City and Cantonment Board Areas up to a distance of 8 kms. from the municipal limits in all directions.
43. Modinagar Areas falling within 1 km. on either side of each of Modinagar-Delhi Road and Modinagar-Meerut Road up to a distance of 8 kms. from the municipal limits in all directions.
44. Moradabad Areas up to a distance of 8 kms. from the municipal limits in all directions.
45. Muzafarnagar Areas up to a distance of 8 kms. from the municipal limits in all directions.
46. Noida Areas up to a distance of 8 kms. from the municipal limits in all directions.
47. Orai (Distt. Jalaun) Areas up to a distance of 3 kms. from the municipal limits in all directions.
48. Phulpur (Distt. Allahabad) Areas up to a distance of 2 kms. from the municipal limits in all directions.
49. Poala Pratapgarh Areas up to a distance of 5 kms. from the municipal limits in all directions.
50. Rath (Distt. Hamirpur) Areas up to a distance of 5 kms. from the municipal limits in all directions.
51. Rishikesh Areas falling within 1 km. on either side of Rishikesh-Dehradun Road up to a distance of 2 kms. from the municipal limits on that road.
52. Roorkee Areas falling within,
(a) 1 km. on either side of Roorkee-Hardwar Road up to a distance of 8 kms. from the municipal limits in all directions;
(b) 1 km. on either side of Roorkee-Dehradun Road up to a distance of 8 kms. from the municipal limits on that road.
53. Robertsganj (notified area) (Distt. Mirzapur) Areas up to a distance of 4 kms. from the municipal limits in all directions.
54. Saharanpur Areas up to a distance of 8 kms. from the municipal limits in all directions.
55. Sikandrabad Areas falling within 1 km. on either side of each of Sikandrabad-Ghaziabad and Sikandrabad-Bulendshahar Road up to a distance of 8 kms. from the municipal limits on these roads.
56. Shikohabad Areas up to a distance of 5 kms. from the municipal limits in all directions.
57. Soraon (Distt. Allahabad) Areas up to a distance of 2 kms. from the municipal limits in all directions.
58. Varanasi Areas up to a distance of 8 kms. from the municipal limits in all directions.
59. Sultanpur Areas up to a distance of 5 kms. from the municipal limits in all directions.
22. West Bengal 1. Asansol Areas up to a distance of 8 kms. from the municipal limits in all directions.
2. Barasat Areas falling within the mouzas of Nabepalli and Madhyamgram up to a distance of 8 kms. from the municipal limits in all directions.
3. Bardhhaman Areas falling within the mouzas of (1) Bijoram; (2) Bem (Battala); (3) Dewandighi; (4) Gourdour Chatti;(5) Khanpukur; (6) Narigram and (7) Raya up to a distance of 8 kms. from the municipal limits in all directions.
4. Barrockpore Areas falling within the mouza of Telinipara up to a distance of 8 kms. from the municipal limits.
5. Baruipur Areas up to a distance of 8 kms. from the municipal limits in all directions.
6. Baharampur (Distt. Murshidabad) Areas up to a distance of 8 kms. from the municipal limits in all directions.
7. Bhatpara Areas falling within the mouzas of (1) Garifa; (2) Naihati; (3) Kanchrapara and (4) Deulpara up to a distance of 8 kms. from the municipal limits in all directions.
8. Budge Budge Areas up to a distance of 8 kms. from the municipal limits in all directions.
9. Calcutta Areas up to a distance of 8 kms. from the municipal limits in all directions.
10. Chakdaha Areas falling within the mouzas of (1) Panohpots; (2) Darapur; (3) Silinda and (4) Chowgachia up to a distance of 8 kms. from the municipal limits.
11. Diamond Areas up to a distance of 8 kms. Harbour from the municipal limits.
12. Durgapur Areas falling within the mouzas of (1) Ondal; (2) Ukura and (3) Siduli up to a distance of 8 kms. from the municipal limits.
13. Garden Reach Areas up to a distance of 8 kms. from the municipal limits in all directions.
14. Garulia Areas falling within the mouza of Ichhapur up to a distance of 8 kms. from the municipal limits.
15. Haora Areas falling within the mouzas of (1) Bara Baher; (2) Kharda Bahera; (3) Bally; (4) Santragachi; (5) Jagacha; (6) Unsani; (7) Nibra; (8) Mahiari; (9) Dimjur and (10) Andul up to a distance of 8 kms. from the municipal limits.
16. Kalyani Areas falling within the mouzas of (1) Gayeshpur; (2) Birohi and (3) Mohanpur up to a distance of 8 kms. from the municipallimits.
17. Kanchrapara Areas falling within the mouzas of (1) Kalyani-Chendmari; (2) Zaroti; (3) Birpara; (4) Manratipur; (5) Gayeshpur; (6) Dogachia; (7) Kanpur; (8) Raghunathpur; (9) Jagdavpur; (10) Baliaghate; (11) Kaliganj and (12) Gokulpur up to a distance of 8 kms. from the municipal limits.
18. Kalna Areas falling within Mouzas of Nibujee including Nibujee Bazar up to a distance of 8 kms. from the municipal limits.
19. Krishnagar Areas falling within the mouzas of (1) Bhatijangala; (2) Durgapur and (3) Kalirhat up to a distance of 8 kms. from the municipal limits.
20. English Bazar Areas up to a distance of 8 kms. from the municipal limits in all directions.
21. Niamatpur Areas up to a distance of 8 kms. from the municipal limits in all directions.
22. New Barrackpur Areas falling within the mouzas of Patulia up to a distance of 8 kms. from the municipal limits.
23. Panihati Areas falling within the mouzas of (1) Baluria; (2) Paschim Ichapur; (3) Hariharpur; (4) Napara; (5) Bhatra; (6) Guchuria; (7) Ganganagar; (8) Udayraipur; (9) Chakraghta; (10) Chandigarh; (11) Deharia and (12) Sahara up to a distance of 8 kms. from the municipal limits.
24. Ranaghat Areas falling within the mouzas of Arrulia and Jujuli up to a distance of 8 kms. from the municipal limits.
25. Santipur Areas falling with the mouzas of Gobindpur Ghoralia up to a distance of 8 kms. from the municipal limits.
26. Siliguri Areas falling within the mouzas of (1) Dabgram; (2) Binaguri (both in Jalpaiguri Distt.) and (3) Patharghata including Champasari, Phulbari and Motigarh (all in Darjeeling Distt.) up to a distance of 8 kms. from the municipal limits.
27. South Dum Dum Areas falling within the mouzas of Garulia and Sultanpur up to a distance of 8 kms. from the municipal limits.
2. This notification shall have effect on and from the date of its publication in the Official Gazette.
Explanation 1.--(1) In this notification, "Municipality" shall mean any areas which is comprised within the jurisdiction of a municipality, (whether known as a municipality, municipal corporation, notified areas committee, town areas committee, town committee or by any other name) which has a population of not less than ten thousand according to the last preceding census of which the relevant figures have been published before the first day of the previous year.
(2) The reference to municipal limits or the limit of Cantonment Board in the schedule to this notification is to the limits as existing on the date on which the limits as existing on the date on which the notification is published in the Official Gazette.