SECTIONS 2 & 3 Definitions SECTION 2(1A) AGRICULTURAL INCOME 5.

. Raising of sale price of agricultural produce with retrospective effect Mercantile system of accounting - Date when liability arises - Distinction between self-grown sugarcane and purchases from market - Rule 7 of Income-tax Rules 1. Rule 7 provides that in case of income which is partially agricultural income as defined in section 2(1) and partially income chargeable to income-tax under the head Profits and gains of business or profession, in determining that part which is chargeable to incometax, the market price of any agricultural produce which has been raised by the assessee or received by him as rent-in-kind and which has been utilised as a raw material in such business or sale proceeds of which are included in the accounts of the business, shall be deducted and no further deduction shall be made in respect of any expenditure incurred by the assessee as cultivator or receiver of rent-in-kind. The application of this provision is made usually in the case of sugar factories who have their own agricultural farms. 2. Occasionally the dispute regarding the price to be paid to sugarcane growers for the sugarcane is referred to the Ministry of Food and Agriculture (Department of Food). The Ministry after considering the facts and circumstances revise the price of the sugarcane with retrospective effect thereby creating an additional liability on the buyers of the sugarcane for payment of enhanced price to the sugarcane growers. 3. Additional price payable to the cultivators is to be allowed as a deduction in the year in which the additional liability arose and not in the year to which it relates as it was ascertained only on the date of the order of the price fixation authority. Instruction : No. 745 [F No. 228/28/74-IT(A-II)], dated 30-8-1974. [Source : 153rd Report (1974-75) of the Public Accounts Committee, p. 66] 6. Agricultural income derived from manufacture and sale of tea - Decision of Supreme Court in CST v. D.S. Bist & Sons - Effect thereof on rule 8 of Income-tax Rules 1. Section 2(1) defines agricultural income, inter alia, to mean any rent or revenue derived from land which is situated in India and is used for agricultural purposes. Further any income derived from such land by the performance by a cultivator or receiver of rentin-kind of any process ordinarily employed by him to render the produce raised or received by him fit to be taken to market is also agricultural income. 2. The Boards attention has been drawn to the decision of the Supreme Court in CST v. D. S. Bist & Sons AIR 1980 SC 169. The question before the Supreme Court turned on the interpretation of section 3 of the U.P. Sales Tax Act, 1948. The short facts of the case were that the assessee owned some tea gardens in the State of U.P. The tea leaves grown by him in his garden were sold in the market after being processed and packed. It was contended on his behalf before the sales tax authorities that the tea leaves sold by him were agricultural produce grown by himself and, therefore, the sales were not exigible to sales tax. It was common ground that tea leaves had been put through the process of

withering, crushing, roasting and fermentation before being packed and sold by the assessee. The Supreme Court held that the tea leaves did not cease to be an agricultural produce merely because of the performance by the assessee of the processes outlined above. 3. Reference has been received in this connection on the effect of the decision on rule 8 of the Income-tax Rules under which income derived from sale of tea grown and manufactured by the seller in India is to be computed as if it was income derived from business and 40 per cent of such income to be deemed as income liable to income-tax. 4. The Board have been advised that the Supreme Courts decision in this case deals only with the question whether tea manufactured and sold is agricultural produce for the purposes of law relating to sales tax in force in U.P. This case has no bearing on the question as to what constitutes agricultural income or upon the power of Parliament to levy income-tax on tea plantations and tea companies. 5. In this connection, it may be noted that the power of the State Legislature to levy agricultural income-tax is derived from entry 46 of List II of the Seventh Schedule to the Constitution which refers to Taxes on agricultural income. The term agricultural income has been defined in article 366(1) of the Constitution as meaning agricultural income defined for the purposes of the enactments relating to Indian income-tax. The legislative competence of the State Legislature is thus restricted by the definition of agricultural income and it is not open to the State Legislature to enlarge the definition of agricultural income so as to bring within its scope what would not be agricultural income for the purposes of the Income-tax Act. This position has been recognised all along and is supported by the Supreme Courts ruling in Karimtharuvi Tea Estates Ltd v. State of Kerala [1963] 48 ITR 83 and Anglo-American Direct Tea Trading Co. Ltd. v. CAIT [1968] 69 ITR 667. Both these decisions are authority for the proposition that what is agricultural income insofar as tea estates are concerned has to be computed strictly in accordance with the scheme of the Income-tax Act. Rule 8 makes 40 per cent of the income derived from the sale of tea grown and manufactured by the seller in India liable to tax under the Income-tax Act. This is on the basis that this is not agricultural income and it is only the balance of 60 per cent which is agricultural income for the purposes of the Income-tax Act and also for the purposes of entry 46 of the State List. 6. In view of the foregoing, the income from tea grown and sold in India will continue to be computed in terms of rule 8. Circular : No. 310 [F No. 164/15/80-IT(A-I)], dated 29-7-1981. 7. Vicinity of urban areas notified under proviso (ii)(B) to sub-clause (c) of clause (1A) for the purposes of exemption of income from agricultural house property 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 13-2-1991 under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. SO 91(E), dated 8-2-1991, 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 13-21991; 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. SO 77(E), dated 6-2-1973, 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 abovementioned provision of the Income-tax Act, 1961 (43 of 1961). SCHEDULE Sl. Name of the Name of the Details of areas falling Municipality or Canoutside the No State or Union tonment Board falling local limits of Municipality . in the or Territory State/Union Territory Cantonment Board, etc., menmentioned under column tioned under column (3) (2) (1) (2) (3) (4) 1. ANDHRA 1. Adilabad Areas upto a distance of 8 PRADESH kms. from the municipal limits in all directions. 2. Adoni Areas upto a distance of 3 kms. from the municipal limits in all directions. 3. Anantapur Areas upto a distance of 8 kms. from the municipal limits in all directions. 4. Bhimavaram Areas upto a distance of 8 kms. from the municipal limits in all directions. 5. Bodhan Areas upto a distance of 8 kms. from the municipal limits in all directions. 6. Bhongir Areas upto a distance of 8 kms. from the municipal

7.

Chilakaluripet

8.

Chirala

9.

Chittoor

10.

Cuddapah

11.

Eluru

12.

Gudivada

13.

Gudur

14.

Guntakal

15.

Guntur

16.

Hindupur

17.

Hyderabad

18.

Jadcheria

19.

Jagtial

20.

Khammam

limits in all directions. Areas upto a distance of 3 kms. from the municipallimits in all directions. Areas upto a distance of 3 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 6 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 3 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions.

21.

Kakinada

22.

Kamareddy

23.

Karimnagar

24.

Kurnool

25.

Kavali

26.

Mahbubnagar

27.

Manchariyal

28.

Medak

29.

Miryalaguda

30.

Narsaraopet

31.

Nellore

32.

Nirmal

33.

Nizamabad

34.

Ongole

35.

Palacole

Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 3 kms. from the municipal limits in all directions. Areas upto a distance of 3 kms. from the municipal limits in all directions. Areas upto a distance of 3 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 3 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal

36.

Proddatur

37.

Rajahmundry

38.

Ramachandrapuram

39.

Sangareddy

40.

Secunderabad

41.

Siddipet

42.

Shamshabad

43.

Suryapet

44.

Tadepalligudem

45.

Tanuku

46.

Tenali

47.

Tirupati

limits in all directions. Areas upto a distance of 3 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas falling within (i) 1 km. on either side of Karimnagar road upto a distance of 4 kms. from the municipal limits on that road. (ii) 1 km. on either side of Hyderabad road upto a distance of 4 kms. from the municipal limits on that road. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 3 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal

48.

Vijayawada

49.

Visakhapatnam

50.

Vizianagaram

51.

Warangal

52.

Zahirabad

53.

Yanam

2.

ASSAM

1.

Dibrugarh

2.

Guwahati

3.

Tinsukia

3.

BIHAR

1.

Benipatti

2.

Bettiah

limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas falling within 1 km. on either side of Hyderabad road upto a distance of 4 kms. from the municipal limits on that road. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions excluding the areas covered by tea gardens and northwestern side of the Brahmaputra river. Areas upto a distance of 8 kms. from the municipal limits in all directions except areas north of the Brahmaputra river. Areas upto a distance of 8 kms. from the municipal limits in all directions, but excluding the areas covered by tea garden. Areas upto a distance of 3 kms. from the municipal limits in all directions. Areas comprising the villages Ramnagar, Chanpatia and Narkatiyaganj upto a distance of 8 kms. falling outside the

3.

Bhagalpur

4.

Biharsharif

5.

Bokaro

6.

Chakia

7.

Darbhanga

8.

Deoghar

9.

Dhanbad

municipal limits of Bettiah. Areas upto a distance of 8 kms. from the municipal limits of Bhagalpur in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas comprising the villages Chas, Jainamore, Pindrajors, Tup-Kadih, Balidih, Bharra, Rani Pokhar and Chandrapur upto a distance of 8 kms. falling outside the municipal limits of Bokaro. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas comprising the following villages upto a distance of 8kms. 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,

10.

Dumka

11.

Gaya

12.

Giridih

13.

Hajipur

14.

Jamshedpur

Peprapulla and Kusunda of Govindpur P.S. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas comprising the following villages upto 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. Areas comprising the villages Pachawba, Sirsia, Baniadih and Mohanpur upto a distance of 8 kms. falling outside the municipal limits of Giridih. Areas upto a distance of 8 kms. from the municipal limits of Hajipur in all directions except bound by river Gandak and river Ganga. Areas comprising the villages upto 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 upto village Kharandih 900 metres on both sides of the road known as Ranchi Chaibasa Road.

15.

Jhanjharpur

16.

Katihar

17.

Madhubani

18.

Motihari

19.

Muzaffarpur

(c) Areas comprising of Tola Parsudih situated on the southern side of the outer limit of Jamshed-pur notified areas. (d) Areas comprising of village Mango and upto 900 metres in village Panlih 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 upto 900 metres, on both sides of the road connecting Tayo Factory Areas with Jamshedpur Town beyond the limit of Adityapur Notified Area. Areas upto a distance of 3kms. from the municipal limits in all directions. Areas outside and upto a distance of 8 kms. of the existing municipal limits and bounded as follows : North - Katihar-Gerabari Road; South and West-River Kosi. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. All areas in the following blocks falling within the

20.

Patna

21.

Pupari

22.

Purnia

23.

Ranchi

24.

Raxaul

villages mentioned against them but upto 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, Jhepahan. Following Areas upto distance of 8 kms. from the municipal limits, namely: East : Areas upto river Punpun; West : The Areas upto Kaspa Maner; South : Areas upto Railway Station Parsa Bazar; North : Areas upto river Ganges. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal

25.

Saharsa

26.

Sahibganj

27.

Samastipur

28.

Sheohar

29.

Sitamarhi

4.

DADRA AND NAGAR HAVELI (Union Territory)

1.

Silvasa Panchayat

5.

DAMAN (Union Territory)

1.

Daman

6.

DELHI (Union Territory)

1.

Delhi

7.

GOA

1.

Mapusa

2.

Margoa

3.

Panaji

4.

Vasco

limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 3 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Village Areas upto a distance of 8 kms. from the municipal limits and falling in Silvasa Town and the villages of Dadra; Masat and Piparia. Areas upto a distance of 8 kms. from municipal limits falling within the following villages, namely : Bhesrol, Bhimpore, Dabhel, Jampore, Kachigam, Moti Vankad, Nani Vankad, Ringhwada. Areas upto a distance of 8 kms. from the limits of municipal corporation in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal

5.

Ponda

6.

Cancona

8.

GUJARAT

1.

Ahmedabad

2.

Ankleshwar

3.

Anand

4.

Amreli

5.

Baroda

6.

Bharuch

7.

Bhavnagar

8.

Bhuj

9.

Bardoli

10.

Billimora

11.

Dehgam

12.

Dhanduka

13.

Dholka

limits in all directions. Areas up to distance of 8 km. from municipal limits in all directions. Areas up to distance of 8 km. from municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 2

14.

Dhoraji

15.

Gandhinagar

16.

Gandhidham

17.

Gondal

18.

Himatnagar

19.

Jamnagar

20.

Junagadh

21.

Kadi

22.

Kalol

23.

Modasa

24.

Mahuva

25.

Mehsana

26.

Morbi

27.

Nadiad

kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 4 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 4 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 3 kms. from the municipal limits in all directions. Areas upto a distance of 3 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions.

28.

Navsari

29.

30.

31.

32.

33.

34.

35.

36.

37.

38.

39.

40.

41.

Areas upto a distance of 8 kms. from the municipal limits in all directions. Palanpur Areas upto a distance of 4 kms. from the municipal limits in all directions. Patan Areas upto a distance of 4 kms. from the municipal limits in all directions. Patlad Areas upto a distance of 5 kms. from the municipal limits in all directions. Porbandar Areas upto a distance of 5 kms. from the municipal limits in all directions. Rajkot Areas upto a distance of 8 kms. from the municipal limits in all directions. Sanand Areas upto a distance of 2 kms. from the municipal limits in all directions. Shihor Areas upto a distance of 5 kms. from the municipal limits in all directions. Savarkundala Areas upto a distance of 5 kms. from the municipal limits in all directions. Surat Areas upto a distance of 8 kms. from the municipal limits in all directions. Valsad Areas upto a distance of 8 kms. from the municipal limits in all directions. Vapi Industrial Following areas upto a Township distance of 8 kms. from the municipal limits of Vapi Udyognagar Panchayat, namely Villages of Balitha, Chala, Dungra, Koparli, Salvav. Varaval Areas upto a distance of 3 kms. from the municipal limits in all directions. Viramgam Areas upto a distance of 2

9.

HARYANA

1.

2.

Ambala Cantonment Board/Municipal Committee Ambala City

3.

Assandh Karnal) Bahadurgarh Rohtak) Ballabhgarh Faridabad) Barwala Hissar)

(Distt.

4.

(Distt.

5.

(Distt.

6.

(Distt.

7.

Bawani Khera (Distt. Bhiwani) Bhiwani

8.

9.

Charkhi Dadri (Distt. Bhiwani) Chika (Gulla) (Distt. Kurukshetra) Dabawali (Distt. Sirsa)

10.

11.

12.

Daruhera (Distt. Mohindergarh)

13.

Ellanbad (Distt. Sirsa)

14.

Faridabad

kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the outer limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the limits of municipal committee in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal

15.

Fatehabad Hissar)

(Distt.

16.

Ferozepur Jhirka (Distt. Gurgaon) Ganaur Sonepat) Gharaunda Karnal) Gohana Sonepat) Gurgaon (Distt.

17.

18.

(Distt.

19.

(Distt.

20.

21.

Hansi (Distt. Hissar)

22.

Hissar

23.

Hodal Faridabad)

(Distt.

24.

Indri (Distt. Karnal)

25.

Jhajjar (Distt. Rohtak)

26.

Jind

27.

Julala (Distt. Jind)

28.

Kaithal Kurukshetra) Kalanaur

(Distt.

29.

(Distt.

limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 2

Rohtak) 30. Kalka (Distt. Ambala)

31.

Kallanwali Sirsa) Karnal

(Distt.

32.

33.

Kharkhauda Sonepat) Thanesar Kurukshetra) Ladwa Kurukshetra) Meham Rohtak) Mohindergarh

(Distt.

34.

(Distt.

35.

(Distt.

36.

(Distt.

37.

38.

Naraingarh Ambala)

(Distt.

39.

Narnaul (Distt. Mohindergarh) Narnaund Hissar) (Distt.

40.

41.

Narwana (Distt. Jind)

42.

Nilokheri Karnal) Palwal Faridabad)

(Distt.

43.

(Distt.

kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions.

44.

Panchkula Ambala)

45.

46.

47.

48.

49.

50.

51.

52.

53.

54.

55.

56.

(Distt. Areas upto a distance of 5 kms. from the municipal limits in all directions. Panipat (Distt. Karnal) Areas upto a distance of 8 kms. from the municipal limits in all directions. Pataudi (Distt. Areas upto a distance of 2 Gurgaon) kms. from the municipal limits in all directions. Pehowa (Distt. Areas upto a distance of 2 Kurukshetra) kms. from the municipal limits in all directions. Padaur (Distt. Yamuna Areas upto a distance of 2 Nagar) kms. from the municipal limits in all directions. Rewari Areas upto a distance of 5 kms. from the municipal limits in all directions. Rohtak Areas upto a distance of 8 kms. from the municipal limits in all directions. Sidhaure (Distt. Areas upto a distance of 2 Ambala) kms. from the municipal limits in all directions. Safidon (Distt. Jind) (a) Areas falling within 2 kms. on either side of Safidon-Jind Road upto a distance of 5 kms. from the municipal limits on that road. (b) Areas [other than in (a) above] upto a distance of 2 kms. from the municipal limits in all directions. Samalkha (Distt. Areas upto a distance of 5 Karnal) kms. from the municipal limits in all directions. Shahabad Markanda Areas upto a distance of 2 (Distt. Kurukshetra) kms. from the municipal limits in all directions. Sirsa Areas upto a distance of 5 kms. from the municipal limits in all directions. Sohna (Distt.Gurgaon) Areas upto a distance of 5 kms. from the municipal

57.

58.

59.

60.

61.

62.

10. JAMMU & KASHMIR

1.

2.

3.

11. KARNATAKA

1.

2.

3.

4.

5.

6.

limits in all directions. Sonepat Areas upto a distance of 8 kms. from the municipal limits in all directions. Taraori (Distt. Karnal) Areas upto a distance of 2 kms. from the municipal limits in all directions. Tauru (Distt. Areas upto a distance of 2 Gurgaon) kms. from the municipal limits in all directions. Tohana (Distt. Hissar) Areas upto a distance of 2 kms. from the municipal limits in all directions. Yamuna Nagar Areas upto a distance of 8 kms. from the municipal limits in all directions. Jagadhari (Distt. Areas upto a distance of 8 Yamunanagar) kms. from the municipal limits in all directions. Jammu Areas upto a distance of 8 kms. from the municipal limits in all directions. Srinagar Areas upto a distance of 5 kms. from the municipal limits in all directions. Udhampur Town Area Areas upto a distance of 5 kms. from town area limits in all directions. Bangalore Areas upto a distance of 8 kms. from the municipal limits in all directions. Belgaum Areas upto a distance of 8 kms. from the municipal limits in all directions. Bellary Areas upto a distance of 8 kms. from the municipal limits in all directions. Bhadravathi Areas upto a distance of 8 kms. from the municipal limits in all directions. Bidar Areas upto a distance of 8 kms. from the municipal limits in all directions. Bijapur Areas upto a distance of 8

7.

Chitradurg

8.

Davangere

9.

Gadag

10.

Gangavathi

11.

Gulbarga

12.

Hassan

13.

Haveri

14.

Hospet

15.

Hubli Dharwar

16.

Koppal

17.

Mangalore

18.

Mysore

19.

Raichur

20.

Rannebennur

kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions.

21.

Shimoga

22.

Tumkur

23.

Udupi

12. KERALA

1.

Kozhikode (Calicut)

2.

Chavakkad (Chawghat)

3.

Kochi (Cochin)

4.

Palakkad (Palghat)

5.

Kollam (Quilon)

6.

Thrissur

7.

Thiruvananthapuram (Trivandrum)

Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas falling within Cheruvannur, Feroke Kadalundi, Beypore, Olavanna, Kunnamanglam and Elathur Panchayat upto a distance of 8 kms. from the municipal limits of Calicut. Areas falling within Guruvayur Township upto a distance of 3 kms. from the municipal limits. Areas forming part of Eloor and Maradu Panchayats upto a distance of 8 kms. from the municipal limits. Areas forming part of Pirayiri Parli, Marutharode and Pudussery Panchayats upto a distance of 8 kms. From the municipal limits. Areas comprised in Vadakkovila Panchayats upto a distance of 3 kms. from the limits of Quilon municipality. Areas forming part of Ayyantholes Villavattam Ollukara and Koorkancherry Panchayats upto a distance of 8 kms. from municipal limits. Following areas upto 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 Pan-

13. MADHYA PRADESH

1.

Balaghat

2.

Bhopal

3.

Bilaspur

4.

Burhanpur

5.

Chhatarpur

6.

Chhindwara

chayath. (2) Areas comprised in ward numbers 1, 2, 4, 7 and 11 of Vatt Yoorkavu Pan-chayath. (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. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 3 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas falling within: (a) 2 kms. on either side of Burhanpur - Khandwa road upto a distance of 3 kms. from the municipal limits on that road. (b) 1 km. on either side of the Burhanpur-Rewa road upto a distance of 2 kms. from the municipal limits on that road. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions.

7.

Areas upto a distance of 8 kms. from the municipal limits in all directions. 8. Durg Areas upto a distance of 8 kms. from the municipal limits in all directions. 9. Gwalior including Areas upto a distance of 8 Morar cantonment kms. from outer limits in all directions. 10. Indore Areas upto a distance of 8 kms. from the municipal limits in all directions. 11. Jabalpur Areas upto a distance of 8 kms. from the municipal limits in all directions. 12. Katangi (Distt. Areas upto a distance of 8 Balaghat) kms. from the municipal limits in all directions. 12A. Katangi (Distt. Areas upto a distance of 8 Jabalpur) kms. from the municipal limits in all directions. 13. Khandwa Areas falling within: (a) 1 km. on west side of the Khandwa-Burhanpur road upto a distance of 3 kms. from the municipal limits on that road; (b) 2 kms. on north side of Khandwa-Indore road upto a distance of 3 kms. from the municipal limits on that road. 14. Khargone Areas falling within: (a) km. on either side of Bistan - Khargone road upto a distance of 2 kms. from municipal limits on that road; (b) 1 km. on either side of the Khargone-Sanavad road upto a distance of 1 km. from municipal limits on that road; (c) 1 km. on either side of

Damoh

15.

Korba

16.

Mhow cantonment

17.

Raigarh

18.

Raipur

19.

Rajnandgaon

20.

Ratlam

Khargone - Julwania road upto a distance of 1 km. from municipal limits on that road. Areas falling within: (a) 1 km. on either side of Korba-Bilaspur road upto a distance of 8 kms. from the municipal limits on that road. (b) 1 km. on either side of Korba-Champa road upto a distance of 8 kms. from the municipal limits on that road. Areas falling within: (a) 1 km. on either side of Mhow-Manpur road upto a distance of 3 kms. from cantonment limits on that road. (b) 1 km. on either side of Mhow-Indore road upto a distance of 3 kms. from cantonment limits on that road. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas falling within: (a) 1 km. distance from municipal limits towards Sailana road. (b) 1 km. distance from municipal limits towards Jaora road. (c) 2 kms. distance from municipal limits towards

21.

Rau

22.

Sagar

23.

Satna

24.

Ujjain

14. MAHARASHTRA 1.

Ahmednagar

2.

Akkalkot

3.

Akola

Mhow road. (d) 1 km. distance from municipal limits towards Rajna road. Areas falling within 1 km. on either side of AB road upto a distance of 8 kms. from the municipal limits of Rau. Areas upto a distance of 8 kms. from Corporation limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas falling within: (a) 1 km. on either side of the Ujjain-Dewas road upto a distance of 8 kms. from the municipal limits on that road. (b) 1 km. on either side of Ujjain-Indore road upto a distance of 8 kms. from the municipal limits on that road. (c) 1 km. on either side of Ujjain-Maxi road upto a distance of 8 kms. from the municipal limits on that road. (d) 1 km. on either side of the Ujjain-Agra road upto a distance of 8 kms. from the municipal limits on that road. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 4 kms. from municipal limits in all directions. Areas upto a distance of 5 kms. from municipal limits in all directions.

4.

Alibag

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

Areas upto a distance of 8 kms. from municipal limits in all directions. Amravati Areas upto a distance of 5 kms. from municipal limits in all directions. Aurangabad Areas upto a distance of 8 kms. from municipal limits in all directions. Baramati Areas upto a distance of 8 kms. from municipallimits in all directions. Barsi Areas upto a distance of 4 kms. from municipal limits in all directions. Beed Areas upto a distance of 8 kms. from municipal limits in all directions. Bhandara Areas upto a distance of 5 kms. from municipal limits in all directions. Bhiwandi Areas upto a distance of 8 kms. from municipal limits in all directions. Bhor Areas upto a distance of 8 kms. from the municipal limits in all directions. Greater Bombay Areas upto a distance of 8 kms. from the municipal limits of Greater Bombay in all directions. Chandrapur Areas upto a distance of 5 kms. from municipal limits in all directions. Dahanu Areas upto a distance of 8 kms. from municipal limits in all directions. Daud Areas upto a distance of 8 kms. from municipal limits in all directions. Dehu Road Areas upto a distance of 8 Cantonment Board kms. from municipal limits in all directions. Deolali Cantonment Areas upto a distance of 8

Board 19.

20.

21.

22.

23.

24.

25.

26.

27.

28.

29.

30.

31.

32.

kms. from municipal limits in all directions. Dhule Areas upto a distance of 8 kms. from municipal limits in all directions. Gondia Areas upto a distance of 5 kms. from municipal limits in all directions. Ichalkaranji Areas falling within the villages of Kabnor, Koruchi, Terdaj and Yadrav but upto a distance of 8 kms. from municipal limits. Jalaba Areas upto a distance of 8 kms. from municipal limits in all directions. Jalgaon Areas upto a distance of 8 kms. from municipal limits in all directions. Junnar Areas upto a distance of 8 kms. from municipal limits in all directions. Kalyan Areas upto a distance of 8 kms. from municipal limits in all directions. Khapoli Areas upto a distance of 8 kms. from municipal limits in all directions. Kirkee Cantonment Areas upto a distance of 8 Board kms. from municipal limits in all directions. Kolhapur Areas upto a distance of 8 kms. from cantonment limits in all directions. Latur Areas upto a distance of 8 kms. from municipal limits in all directions. Lonawala & Khandala Areas upto a distance of 8 kms. from municipal limits in all directions. Mahad Areas upto a distance of 8 kms. from municipal limits in all directions. Malegaon Areas upto a distance of 8

33.

34.

35.

36.

37.

38.

39.

40.

41.

42.

43.

44.

45.

46.

kms. from municipal limits in all directions. Mirabhayander Areas upto a distance of 8 kms. from municipal limits in all directions. Murad Areas upto a distance of 8 kms. from corporation limits in all directions. Nagpur Areas upto a distance of 8 kms. from corporation limits in all directions. Nanded Areas upto a distance of 8 kms. from corporation limits in all directions. Nasik Areas upto a distance of 8 kms. from corporation limits in all directions. New Bombay Areas upto a distance of 8 kms. from municipal corporation limits in all directions. Osmanabad Areas upto a distance of 8 kms. from corporation limits in all directions. Pandharpur Areas upto a distance of 4 kms. from municipal limits in all directions. Panvel Areas upto a distance of 8 kms. from municipal limits in all directions. Parbhani Areas upto a distance of 8 kms. from municipal limits in all directions. Pen Areas upto a distance of 8 kms. from municipal limits in all directions. Pimpri Chinchwad Areas upto a distance of 8 kms. from municipal limits in all directions. Poona Municipal Areas upto a distance of 8 Corporation kms. from corporation limits in all directions. Pune Cantonment Areas upto a distance of 8 Board kms. from municipal limits of

47.

48.

49.

50.

51.

52.

53.

54.

55.

56.

57.

58.

59.

15. MEGHALAYA

1.

cantonment in all directions. Roha Areas upto a distance of 8 kms. from municipal limits in all directions. Saswad Areas upto a distance of 8 kms. from municipal limits in all directions. Shirur Areas upto a distance of 8 kms. from municipal limits in all directions. Shivardhan Areas upto a distance of 8 kms. from municipal limits in all directions. Solapur Areas upto a distance of 8 kms. from municipal limits in all directions. Telegaon Dabhade Areas upto a distance of 8 kms. from municipal limits in all directions. Thane Areas upto a distance of 8 kms. from corporation limits in all directions. Ulhasnagar Areas upto a distance of 8 kms. from corporation limits in all directions. Uran Areas upto a distance of 8 kms. from municipal limits in all directions. Vasai Areas upto a distance of 8 kms. from municipal limits in all directions. Virar Areas upto a distance of 8 kms. from municipal limits in all directions. Wardha Areas upto a distance of 5 kms. from municipal limits in all directions. Yavatmal Areas upto a distance of 5 kms. from municipal limits in all directions. Shillong Municipality Areas upto a distance of 8 & Shillong kms. from the outer limits of Cantonment Municipality/Cantonment in all directions.

16. ORISSA

1.

Anugul

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

17. PONDICHERRY

1.

18. PUNJAB

1.

2.

Areas upto a distance of 2 kms. from municipal limits in all directions. Baleshwar Areas upto a distance of 5 kms. from municipal limits in all directions. Brahmapur Areas upto a distance of 5 kms. from municipal limits in all directions. Bhadrak Areas upto a distance of 2 kms. from municipal limits in all directions. Bhubaneshwar Areas upto a distance of 5 kms. from municipal limits in all directions. Cuttack Areas upto a distance of 5 kms. from municipal limits in all directions. Jaipur Road Areas upto a distance of 2 kms. from municipal limits in all directions. Jeypore Areas upto a distance of 2 kms. from municipal limits in all directions. Khorda Areas upto a distance of 2 kms. from municipal limits in all directions. Puri Areas upto a distance of 2 kms. from municipal limits in all directions. Rourkela Areas upto a distance of 5 kms. from municipal limits in all directions. Sambalpur Areas upto a distance of 5 kms. from municipal limits in all directions. Pondicherry Areas upto a distance of 8 kms. from municipal limits in all directions. Abohar Areas upto a distance of 2 kms. from municipal limits in all directions. Ahmedgarh (Distt. Areas upto a distance of 1 Sangrur) km. from municipal limits in

3.

4.

5.

all directions. Amritsar Areas upto a distance of 6 kms. from the corporation limits in all directions. Barnala Areas falling within : (i) 1 km. on either side of Barnala-Sangrur road upto a distance of 6 kms. from municipal limits on that road; (ii) 1 km. on either side of Barnala-Rajkot road upto a distance of 2 kms. from municipal limits on that road; (iii) 1 km. on either side of Barnala-Handiaya road upto a distance of 4 kms. from municipal limits on that road; (iv) 1 km. on either side of Barnala - Sajakhana road upto a distance of 4 kms. from municipal limits on that road; (v) 1 km. on either side of new courts complex road upto Sangrur-Rajkot road crossing. Bassi (Pathana) (Distt. Areas falling within : Patiala) (i) 1 km. on either side of Bassi-Pathana-Morinda road upto a distance of 4 kms. from municipal limits on that road; (ii) 1 km. on either side of Bassi - Pathana Fatehgarh Sahib road upto a distance of 2 kms. from municipal limits on that road; (iii) 1 km. on either side of Bassi - Pathana - Kharar road upto a distance of 2

6.

Batala

7.

Bhatinda

8.

Bhawanigarh

9.

Dhuri (Distt. Sangrur)

10.

Faridkot

11.

Gobindgarh

12.

Goraya

13.

Gurdaspur

14.

Hoshiarpur

kms. from municipal limits on that road. Areas upto a distance of 2 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas falling within 1 km. on either side of BhawanigarhSangrur and BhawanigarhPatiala roads upto a distance of 2 kms. from municipal limits on these roads. Areas upto a distance of 2 kms. from municipal limits in all directions. Areas upto a distance of 1 km. from municipal limits in all directions. Areas falling within: (i) 1 km. on either side of Gobindgarh - Sirhind road upto a distance of 3 kms. from municipal limits on that road; (ii) 1 km. on either side of Gobindgarh - Amloh road upto a distance of 4 kms. from municipal limits on that road; (iii) 2 kms. on either side of Gobindgarh - Khanna road upto a distance of 6 kms. from municipal limits on that road. Areas upto a distance of 1 km. from municipal limits in all directions. Areas upto a distance of 5 kms. from municipal limits in all directions. Areas upto a distance of 1 km. from municipal limits in all directions.

15.

Jagraon Ludhiana)

(Distt. Areas falling within: (i) 1 km. on either side of Jagraon-Moga or Ferozepur road and upto a distance of 2 kms. From municipal limits on that road; (ii) 1 km. on either side of Jagraon-Ludhiana road upto a distance of 4 kms. from municipal limits on that road; (iii) 1 km. on either side of Jagraon-Rajkot road upto a distance of 2 kms. from municipal limits on that road; (iv) 1 km. on either side of Jagraon-Sidhwan road upto a distance of 2 kms. from municipal limits on that road; (v) 1 km. on either side of the Jagraon - Sherpur road upto a distance of 2 kms. from municipal limits on that road. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 2 kms. from municipal limits in all directions. Areas upto a distance of 2 kms. from municipal limits in all directions. Areas falling within: (i) 2 kms. on either side of the Khanna-Ambala road upto a distance of 6 kms. from municipal limits on that road; (ii) Areas upto 2 kms. from municipal limits in all

16.

Jalandhar

17.

Kapurthala

18.

Kartarpur

19.

Khanna (Distt. Ludhiana)

20.

Kharar

21.

Kotkapura

22.

Kurali

23.

Ludhiana

24.

Malerkotla

directions except areas falling in (i) above. Areas falling within: (i) 1 km. on either side of the Kharar-Kurali Road upto a distance of 8 kms. from municipal limits on that road; (ii) 1 km. on either side of the Kharar-Chandigarh Road upto a distance of 8 kms. from municipal limits on that road. Areas upto a distance of 2 kms. from municipal limitsin all directions. Areas falling within: (i) 1 km. on either side of the Kurali-Ropar road upto a distance of 6 kms. from municipal limits on that road; (ii) 1 km. on either side of Kurali-Kharar road upto a distance of 6 kms. from municipal limits on that road; (iii) 1 km. on either side of Kurali-Morinda road upto a distance of 4 kms. from municipal limits on that road. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas falling within : (i) 1 km. on either side of Malerkotla - Ludhiana road upto a distance of 7 kms. from municipal limits on that road; (ii) Areas upto a distance of 2 kms. from municipal limits in all directions except area falling in (i)

25.

26.

27.

28.

29.

30.

31.

32.

33.

34.

35.

above. Malout Areas upto a distance of 1 km. from municipal limits in all directions. Mansa Areas upto a distance of 1 km. from municipal limits in all directions. Moga Areas upto a distance of 2 kms. from municipal limits in all directions. Mohali (SAS Nagar) Areas falling within 1 km. on either side of Mohali-Kharar road upto a distance of 6 kms. from municipal limits on that road. Muktsar Areas upto a distance of 1 km. from municipal limits in all directions. Mullanpur (Teh. Areas upto a distance of 1 Ludhiana) km. from municipal limits in all directions. Nabha Areas upto a distance of 4 kms. in all directions from the municipal limits of Nabha. Pathankot Areas upto a distance of 8 kms. from municipal limits in all directions. Patiala Areas upto a distance of 8 kms. from municipal limits in all directions. Phagwara Areas upto a distance of 2 kms. from municipal limits in all directions. Rajpura Areas falling within: (i) 1 km. on either side of Rajpura-Sirhind Road upto a distance of 3 kms. from the municipal limits on that road; (ii) 1 km. on either side of Rajpura-Banur Road upto a distance of 8 kms. from the municipal

36.

37.

38.

39.

40.

41.

42.

43.

44.

limits on that road; (iii) 1 km. on either side of Rajpura-Ambala Road upto a distance of 4 kms. from the municipal limits on that road; (iv) 1 km. on either side of Rajpura - Ghanour Road upto a distance of 4 kms. from the municipal limits on that road; (v) 1 km. on either side of the Rajpura-Patiala Road upto a distance of 8 kms. from the muni-cipal limits of Rajpura. Rampura Phul Areas upto a distance of 1 km. from municipal limits in all directions. Ropar Areas falling within 1 km. on either side of Ropar-Bela Road upto a distance of 2 kms. from municipal limits on that road. Samana (Distt. Areas upto a distance of 3 Patiala) kms. from municipal limits in all directions. Samrala (Distt. Areas upto a distance of 3 Ludhiana) kms. from municipal limits in all directions. Sangrur Areas upto a distance of 5 kms. from municipal limits in all directions. Sirhind Areas upto a distance of 3 kms. from municipal limits in all directions. Sunam Areas upto a distance of 3 kms. from municipal limits in all directions. Taran-Taaran Areas upto a distance of 2 kms. from municipal limits in all directions. Zira Areas upto a distance of 1 km. from municipal limits in all directions.

19. RAJASTHAN

1.

Ajmer

2.

Alwar

3.

Beawar

4.

Bharatpur

5.

Bhilwara

6.

Bikaner

7.

Jaipur

8.

Jodhpur

9.

Kota

10.

Pali

11.

Sikar

12.

Sriganganagar

13.

Tonk

14.

Udaipur

20. TAMIL NADU

1.

Ambur

Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits

2.

Alandur

3.

Avadi

4.

Bhavani

5.

Chidambaram

6.

Chengalpattu

7.

Coimbatore

8.

Cuddalore

9.

Dindigul

10.

Erode

11.

Gopichettipalayam

12.

Golden Rock

13.

Gudiyatham

14.

Karaikudi

15.

Karur

in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 5 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 5 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 5 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas falling within 1 km. on either side of each of the Sathy Main Road and Madachur Road upto a distance of 5 kms. from the municipal limits on that road. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 5 kms. from municipal limits in all directions. Areas upto a distance of 8

16.

Kathivakkam

17.

Kancheepuram

18.

Kodaikanal

19.

Kovilpatti

20.

Kumbakonam

21.

Madhavaram Township Madras

22.

23.

Madurai

24.

Nagapattinam

25.

Nagarcoil

26.

Namkkal

27.

Neyveli

28.

Paramakudi

29.

Palani

kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 5 kms. from municipal limits in all directions. Areas upto a distance of 2 kms. from municipal limits in all directions. Areas upto a distance of 5 kms. from municipal limits in all directions. Areas upto a distance of 5 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from township limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions.

30.

Panruti

31.

Palayamkottai

32.

Pollachi

33.

Pudukottai

34.

Rajapalayam

35.

Ramanathapuram

36.

Ranipettai

37.

Salem

38.

Sankarankoil

39.

Sathiyamangalam

40.

Sattur

41.

Sivaganga

42.

Shencottah

43.

Sivakasi

44.

Sriramgam

Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 3 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 2 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. in all directions from

45.

St. Thomas Mount

46.

Tambaram

47.

Tenkasi

48.

Thanjavur

49.

Theni

50.

Tiruvallur

51.

Tiruchirappalli

52.

Tiruppur

53.

Tiruvannamalai

54.

Trinelvely

55.

Tuticorin

56.

Udumalapet

57.

Vaniambadi

the municipal limits. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas falling within the following Panchayats but outside the municipal limits upto a distance of 8 kms. from the municipal limits in all directions: (i) Nilgiri; (ii) Nanjikottai. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal

58.

Vellore

59.

Villupuram

60.

Virudhachalam

61.

Virudhunagar

21. UTTAR PRADESH

1.

Agra

2.

Aligarh

3.

Allahabad

4.

Amethi

5.

Attore (Distt. Banda)

6.

Banda

7.

Baraut

8.

Bareilly

9.

Bhadohi

limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits or Cantonment Board in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 4 kms. from municipal limits in all directions. Areas upto a distance of 6 kms. from municipal limits in all directions. Areas falling within 1 km. on either side of Baraut-Delhi road and Baraut-Saharanpur road upto a distance of 4 kms. from municipal limits on these roads. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 5 kms. from municipal limits in all directions.

10.

Bharwari

11.

Bulandshahr

12.

Dadri

13.

Dehradun

14.

Etah

15.

Etawah

16.

Faizabad

17.

Farukhabad-cumFatehgarh Fatehpur

18.

19.

Firozabad

20.

Ghaziabad

21.

Gopiganj Town area

Areas upto a distance of 5 kms. from municipal limits in all directions. Areas upto a distance of 6 kms. from municipal limits in all directions. Areas falling within: (i) 1 km. on either side of Dadri-Noida road upto a distance of 8 kms. from municipal limits on that road; (ii) 1 km. on either side of each of Dadri-Ghaziabad road and DadriBulandshahr roads upto a distance of 8 kms. from municipal limits on these roads. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 5 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 3

22.

23.

24.

25.

26.

27.

28.

29.

30.

31.

32.

33.

34.

35.

kms. from municipal limits in all directions. Ghazipur Areas upto a distance of 5 kms. from municipal limits in all directions. Gorakhpur Areas upto a distance of 8 kms. from municipal limits in all directions. Hardwar Areas upto a distance of 8 kms. from municipal limits in all directions. Hamirpur Areas upto a distance of 6 kms. from municipal limits in all directions. Handia Areas upto a distance of 2 kms. from municipal limits in all directions. Hapur Areas upto a distance of 4 kms. from municipal limits in all directions. Hathras Areas upto a distance of 8 kms. from municipal limits in all directions. Jaunpur Areas upto a distance of 8 kms. from municipal limits in all directions. Jhansi Areas upto a distance of 8 kms. from municipal limits in all directions. Kanpur Municipal Areas upto a distance of 8 Corporation & kms. from municipal limits in Cantonment Board all directions. Kasganj Areas upto a distance of 8 kms. from municipal limits in all directions. Khurja Areas upto a distance of 4 kms. from municipal limits in all directions. Lalitpur Areas upto a distance of 8 kms. from municipal limits in all directions. Lucknow Areas upto a distance of 8 kms. from municipal limits in all directions.

36.

Mahoba

37.

Mainpuri

38.

Mathura

39.

Mauaima Allahabad) Maudaha Hamirpur) Mawana

(Distt.

40.

(Distt.

41.

42.

Meerut City and Cantonment Board Modinagar

43.

44.

Moradabad

45.

Muzafarnagar

46.

Noida

47.

Orai (Distt. Jalaun)

48.

Phulpur Allahabad)

(Distt.

Areas upto a distance of 6 kms. from municipal limits in all directions. Areas upto a distance of 5 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 2 kms. from municipal limits in all directions. Areas upto a distance of 5 kms. from municipal limits in all directions. Areas falling within 1 km. on either side of Meerut road upto a distance of 4 kms. from municipal limits on that road. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas falling within 1 km. on either side of each of Modinagar-Delhi road and Modinagar-Meerut road upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 8 kms. from municipal limits in all directions. Areas upto a distance of 3 kms. from municipal limits in all directions. Areas upto a distance of 2 kms. from municipal limits in all directions.

49.

Poala Pratapgarh

50.

51.

52.

53.

54.

55.

56.

57.

58.

Areas upto a distance of 5 kms. from municipal limits in all directions. Rath (Distt. Hamirpur) Areas upto a distance of 5 kms. from the municipal limits in all directions. Rishikesh Areas falling within 1 km. on either side of RishikeshDehradun Road upto a distance of 2 kms. from the municipal limits on that road. Roorkee Areas falling within : (a) 1 km. on either side of Roorkee - Hardwar Road upto a distance of 8 kms. from the municipal limits in all directions. (b) 1 km. on either side of Roorkee - Dehradun Road upto a distance of 8 kms. from the municipal limits on that road. Robertsganj (notified Areas upto a distance of 4 area), Distt. Mirzapur kms. from the municipal limits in all directions. Saharanpur Areas upto a distance of 8 kms. from the municipal limits in all directions. Sikandrabad Areas falling within 1 km. on either side of each of Sikandrabad - Ghaziabad and Sikandrabad-Bulandshahr Road upto a distance of 8 kms. from the municipal limits on these roads. Shikohabad Areas upto a distance of 5 kms. from the municipal limits in all directions. Soraon (Distt. Areas upto a distance of 2 Allahabad) kms. from the municipal limits in all directions. Varanasi Areas upto a distance of 8 kms. from the municipal limits in all directions.

59.

Sultanpur

22. WEST BENGAL

Asansol

2.

Barasat

3.

Bardhhaman

4.

Barrackpore

5.

Baruipur

6.

Baharampur Murshidabad) Bhatpara

7.

8.

Budge Budge

9.

Calcutta

10.

Chakdaha

Areas upto a distance of 5 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas falling within the mouzas of Nabapalli and Madhyamgram upto a distance of 8 kms. from the municipal limits in all directions. Areas falling within the mouzas of (1) Bijoram, (2) Bam (Battala), (3) Dewandighi, (4) Gourdour Chatti, (5) Khanpukur, (6) Narigram, and (7) Raya upto a distance of 8 kms. from the municipal limits in all directions. Areas falling within the mouza of Talinipara upto a distance of 8 kms. from the municipal limits. Areas upto a distance of 8 kms. from the municipal limits in all directions. (Distt. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas falling within the mouzas of (1) Garifa, (2) Naithati, (3) Kanchrapara, and (4) Deulpara upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas falling within the mouzas of (1) Panohpots, (2)

11.

Diamond Harbour

12.

Durgapur

13.

Garden Reach

14.

Garulia

15.

Haora

16.

Kalyani

17.

Kanchrapara

18.

Kalna

Darapur, (3) Silinda, and (4) Chowgachia upto a distance of 8 kms. from the municipal limits. Areas upto a distance of 8 kms. from the municipal limits. Areas falling within the mouzas of (1) Ondal, (2) Ukura, and (3) Siduli upto a distance of 8 kms. from the municipal limits. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas falling within the mouza of Inchhapur upto a distance of 8 kms. from the municipal limits. 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 upto a distance of 8 kms. from the municipal limits. Areas falling within the mouzas of (1) Gayeshpur, (2) Birohi, and (3) Mohanpur upto a distance of 8 kms. from the municipal limits. Areas falling within the mouzas of (1) KalyaniChendmari, (2) Zaroti, (3) Birpara, (4) Manratipur, (5) Gayeshpur, (6) Dogachia, (7) Kanpur, (8) Raghunathpur, (9) Jagdavpur, (10) Baliaghate, (11) Kaliganj, and (12) Gokulpur upto a distance of 8 kms. from the municipal limits. Areas falling within the

19.

Krishnagar

20.

English Bazar

21.

Niamatpur

22.

New Barrackpur

23.

Panihati

24.

Ranaghat

25.

Santipur

26.

Siliguri

mouzas of Nibujee including Nibujee Bazar upto a distance of 8 kms. from the municipal limits. Areas falling within the mouzas of (1) Bhatijangala, (2) Durgapur, and (3) Kalirhat upto a distance of 8 kms. from the municipal limits. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas upto a distance of 8 kms. from the municipal limits in all directions. Areas falling within the mouzas of Patulia upto a distance of 8 kms. from the municipal limits. Areas falling within the mouzas of (1) Baluria, (2) Paschim Inchapur, (3) Hariharpur, (4) Napara, (5) Bhatra, (6) Guchuria, (7) Ganganagar, (8) Udayraj-pur, (9) Chakraghat, (10) Chandigarh (sic), (11) Doharia, and (12) Sahara, upto a distance of 8 kms. from the municipal limits. Areas falling within the mouzas of Arulia and Jijuli upto a distance of 8 kms. from the municipal limits. Areas falling within the mouzas of Gobindpur Ghoralia upto a distance of 8 kms. from the municipal limits. Areas falling within the mouzas of (1) Dabgram, (2) Binaguri, (both in Jalpaiguri Distt.) and (3) Patharghata including Champasari,

27.

South Dum-Dum

Phulbari and Motigarh (all in Darjeeling Distt.) upto a distance of 8 kms. from the municipal limits. Areas falling within the mouzas of Garulia and Sultanpur upto a distance of 8 kms. from the municipal limits.

This notification shall have effect on and from the date of its publication in the Official Gazette. Explanations : (1) In this notification, Municipality shall mean 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) which has 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 notification is published in the Official Gazette. Notification : No. SO 10(E), dated 6-1-1994, as amended by Notification No. SO 1302, dated 28-12-1999.

7A. Tax on income from manufacture of Rubber and Coffee - Clarification regarding reassessment of income for the assessment years prior to assessment year 2002-03 1. Rules 7A and 7B of the Income-tax Rules, 1962 inserted by the Income-tax (Second Amendment) Rules, 2001 w.e.f. 1-4-2002 provide that income from manufacture of rubber and coffee, as mentioned therein, shall be computed as if it were income derived from business and a specified percentage of such income shall be deemed to be income liable to tax. 2. Representations have been received in the Board seeking clarification as to whether proceedings under section 147 or under section 263 of the Income-tax Act, 1961 can be initiated for the assessment year(s) prior to the assessment year 2002-03 to determine the income liable to income-tax, even if the assessees had already paid agricultural incometax on such income. 3. The Board have considered the matter and it is clarified that no proceedings under section 147 or under section 263 of the Income-tax Act, 1961 should be initiated for the assessment year(s) prior to the assessment year 2002-03 in the cases of assessees earning income from manufacture of rubber and/or coffee, for determining the income liable to income-tax, if the assessees had already paid agricultural income-tax on the whole of such income.

Circular : No. 5/2003, dated 22-5-2003.