] x V{j +vh M {S, 12, 2017/J 22, E 1939 1

RNI No. MAHBIL /2009/40124

] x V{j
+vh M {S
3, +E 14 G, 12, 2017/J 22, E 1939 [ {` 118, Ei : { 26.00

+vh GE 36
|vEi |Ex
] vxi ] vx{ni n E vE.

] vxb S
[J vES n (nxM {) i ] x V{ji |r Ehi . |r ES nxE xni
Ehi ].
{f vE, ] vx x i x 116 (1) S { {iEx |r Ehi i + :

L. A. BILL No. XXXIII OF 2017.

A BILL
TO MAKE A PROVISIONS FOR LEVY AND COLLECTION OF TAX ON
INTRA-STATE SUPPLY OF GOODS OR, SERVICES OR, BOTH IN THE
STATE OF MAHARASHTRA AND THE MATTERS CONNECTED
THEREWITH OR INCIDENTAL THERETO.
x 2017 S vx vE GE 33.
] Vi i E E nxS ViMi h {` E
+Eh iS Ex Eh Ei +h iS vi E inxME
Ei iin Eh` vE.
V+l, ] Vi i E E nx S ViMi h {` E +Eh
iS Ex Eh Ei +h iS vi E inxME Ei iin Eh <] + ;
i+l, i MhVS +b] , u {f +vx Ehi i + :----
M {S---36-1 (1)
2 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
|Eh BE
|E
I{i x, 1. (1) +vx, ] i E +vx, 2017 + h.
{i |.
(2) i, {h ] V M +.
(3) i, V x, V{ji +vSxu, xi E + nxE +i < :
{i, +vxS xx iin` xx nxE xi Ei i +h +
Ehi iinv +vxS |iS Ehi xnS +xl, i iin +i
+S xn +, + hi <.

J. 2. +vxi, nx n +l +{Ii x i,-----

(1) E<M MhCE , {k iih +vx, 1882 S E 3 v 1882 S
i V +l xx n + iS +l + ; 4.
(2) {ShS {k S +l, + i E E nx nh` xnhEi
Cix xMi E E VE n, + i E E nx Ph
|{iEiS {k, + + ;
(3) +J {k S +l, {`nS +Jv ={v + +,
|{iEiS {k, + + ;
(4) +xh |vE S +l, +vxx Ehi +n E xh nh
xCi E |vEi E Ehi |vE, + +. {i, ii +Ci, {xIh |vE,
+M> +vxh |vE, +M> +vxh +{ |vE, +{ |vE +{ xvEh
S +h x ;
(5) +Ei S +l, V n CiS ix i E E nx {hS
E i |{i EhS vn Ei +, +bi, n, +bi +Ei, +bi, +E
+Ei, Ei E <i Ehi hV +Ei,----M i Ehi xx vhi
---+ Ehi Ci, + + ;
(6) BEh =f S +l, Ep E, V E +h P VIj E, BEiE E
={E Mx BES l Ji GE ({x) + CiS +J i i
{Mhx ES i E E nxS {h E{j {`S (|ii +E
hS +v V +E {` BJt CiEbx E n + i +E {`S
Mx) E {`S, i E E nxS xi +h +iV {`S
BEh , + + ;
(7) iE S +l, V Ci,----
(E) i: +Mxi Ex, E,
(J) E]i CiE +Mxi Ex, E,
(M) iS i:S E E]i Ehi nS |iI nJJJ Jx
E iS {i n + V xE `x E bx V x,
Vx Ei, + BJn Ci E n +Ci E], + + ;
(8) +{ |vE S +l, +{S xh Eh` xCi E |vEi
E +h E 107 v xn] E |vE, + + ;
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 3

(9) +{ xvEh S +l, E 109 +x xn] E i E

+{ xvEh, + + ;
(10) xi n S +l, V nxE +vxS iin +i i i
nxE, + + ;
(11) xvh S +l, +vxx E niS xvh, + + +h iv
-xvh, {xxvh, ii{i xvh, I{i xvh +h k xh Cix xvh
S i ;
1961 S (12) M ={G , +E +vx, 1961 S E 92E v i V +l
43. xx n + iS +l + ;
(13) J{I S +l, Pi E =fS +SEi, E, Mh
E {i +h Pi x] ES V CE S {bih Eh` +h
+vxS iinS E iJ E xS +x{x xvi Eh`, +vxx
E iJ E xx E i i +i + <i Ehi Etx,
xnhEi Cix ` E n E +J, h <i niBV S i{h, +
+ ;
(14) |vEi E S +l, +vxx n + E E <i Ehi
CE M Eh`, Ep Ex |vEi E BJn E E ES J, + + ;
(15) |vEi |ixv S +l, E 116 +x xn] E|h |ixv, +
+ ;
1963 S (16) b S +l, Ep b +vx, 1963 +x P]i E Ep
54.
=i{nxE E b, + + ;
(17) vn v,-------
(E) Ehi {, hV, xiE, , =n, =t, {h
(V) E <i Ehi ii - M i +lE ` + E x-;
(J) ={Jb (E) S vi E inxME E i Ehi E
;
(M) ={Jb (E) S {i Ehi E ,--- M + S
+Ex, i, ii E ii xii + E x ;
(P) vtS | E {i vi b i iS {`
E iS {nx ;
(R) C, P, ] E + Ehi l u iS nS Ei
E Ei (+nx E <i Ehi n Ei) iin ;
(S) Ehi VMi n P>x, Cix nhi h |; +h
(U) BJt Cix V Ehi {n +{ {S, S E =nS
+Pi E iS +r` Oh E + + Ehi {nS vE hx ix
{ ;
(V) BJt Cv {hMhES E xn ES vix +
Cx { ; +h
(Z) Vi Ep E, V x E Ehi lxE |vEh VxE |vEh
hx E Ei +i i ix E Ehi E ,
S i ;
M {S---36-1+
4 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(18) vtS xxi M (Zx ]E) S +l, V Ehi ={G,
vtS <i xxi Mv VJ{I +h |{i{I xx +, VJx +h
|{ix +vx x, iS E S ij {` Ei + E M] {i +
vi iS E S {` Ei +, + Ehi ={GS BE ij P]EM,
+ + ;
{]Eh : JbS |Vxl, Vl i E vi +i il iS xSiEh
Eix {f P]E Si Pi :----
(E) i E S { ;
(J) =i{nx |GS { ;
(M) i E Ei OES |E E M ;
(P) i ii Eh` E {h` { {ri ;
+h
(R) (M +) xE E liS {, =nhl, E ,
E VxE v ;
(19) b i S +l, x] ES V ES n Eh CiS
J {iEv V iS bS {i {Mhi E Vi +h vtS +Pi E
iS +r` VS { E Vi E VS { EhS =qi E Vi, +
+ i, + + ;
(20) xkE E{j Ci S +l, V Ehi Ci, Vl iS vtS Ehi
xSi `Eh x + E{j |nv, |Ei, +Ei hx + E <i Ehi
xix +, vtS +Pi E iS +r` i E E nxS {`S
+i +h +vxvx Ei + Ci, + + ;
(21) Ep E S +l, Ep i E +vxS E 9 +x
+E Ep i E, + + ;
(22) ={E , i E (Vx {< nhi) +vx i i V
+l xx n +, iS +l + ;
(23) xn J{ S +l, xn J{ +vx, 1949 S E 2 S 1949 S
{]-E (1) S Jb (J) v J E|h xn J{, + + ; 38.
(24) +Ci S +l, E 3 +x xCi E V E +Ci, + +
+h iv E 3 +x xCi E V E |vx +Ci E J +Ci, S
i ;
(25) b +Ci S +l, Ep i E +vxS E 168 v
xn] E +Ci, + + ;
(26) <E {] S +l, E 146 v xn] E <E i E
<C]xE {], + + ;
(27) vh EEVS n S +l, Ep Ex E ] xx
V{ji E ]] hx V Pi E xi +, M n, + + ;
(28) E{x S S +l, E{x S +vx, 1980 S E 2 S 1980 S
{]-E (1) S Jb (M) v J E|h E{x S, + + ; 56.
(29) I |vE S +l, xEbx +vSi Ehi < + |vE,
+ + ;
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 5
(30) Ci {` S +l, vtS x +Pi V i E E{h
{E +i +h V BEE { +i, V{E BE J {` +, +
nx E +vE E{j i E E nxS E iS Ehi Ci {i, BJt
E{j CiEbx Ehi |{iEi E Vh {`, + + ;
=nh
Vl i +]i Ex iS Efx iS iE E Vi il iS {`,
+]xS i, iE Ci {` `i iS {` J {` `i ;
(31) i E E nxS {`S vi n v {f S
i,----
(E) i E E nxS {` EhS vi, i |in hx E
iS |x hx--M i |{iEiEbx E <i Ehi CiEbx +, E
E ES Ehi |nx---M i {S {i E +x {i + ; {i ii Ep
Ex E V xx n Ehi +lS h x ;
(J) i E E nxS {` EhS vi, i |in hx E
iS |x hx--M i |{iEiEbx E <i Ehi CiEbx +- Ehi
Ei Eh` E Ei x Eh` n Vh pE {i, ii Ep
Ex E V xx n Ehi +lS h x :
{i, i E E nxS {` EhS vi n `,---V {`nx
+ {`S n hx Vi E x i,---+ `, + {`q
E |nx Vhi h x ;
(32) iS +Jb {` S +l, BJt n+x V i +Jb{h E
+i ik { Vii E {hS x E Vi +h Vi {`nEbx
xi E xiEE ik |{iEi VE n Vii, + iS {`----M i
iM, E, xM E <i |hi E + x----+ + +h iv
x, +vSxu xn] E + ix +vx x E Vh + iS {`S
i ;
(33) S +Jb {` S +l, BJt n+x xiEE |nx EhS
ni ix x{I +vE EvEi V +Jb{h E +i ik {
Vii E {hS x E Vi + S {`, + +, +h iv x
+vSxu, xn] E + ix +vx x, { Vh + S {`S
i ;
(34) x v VV, x +h x, S i ;
1959 S (35) { J{ S +l, { E J{ +vx, 1959 S
23. +liMi + { J{, + + ;
(36) {n S +l, vxS +xSUn 279E +x l{x E i
E {n, + + ;
(37) V{j S +l, E 34 S {]-E (1) +x xnhEi Cix n
niBV, + + ;
(38) x{j S +l, E 34 S {]-E (3) +x BJt xnhEi Cix
n niBV, + + ;
(39) x xi S +l, E 147 +x +vSi Ehi i + iS
{`, + + ;
(40) {nxni |vE S +l, +Cix +vSi E + + |vE,
+ + ;
6 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(41) niBV v, Ehi {S J E pi +J +h i 2000 S
ijYx +vx, 2000 S E 2 S Jb (x) v J E Ehi <C]xE 21.
+J S i ;
(42) ii i E iix xi E Ehi iS vi E|iO
(bE) S +l, + i i Eix { Ehi +i x] E Ehi
niMi x] E x] +EhM + E, E ={E iS
], + + ;
(43) <C]xE Eb Ji S +l, E 49 S {]-E (1) v xn]
E <C]xE Eb Ji, + + ;
(44) <C]xE { S +l, bV] i bV] E <C]xE x]Ex
i E E nxS {`, + + ;
(45) <C]xE { |SE S +l, <C]xE {Ei bV] E
<C]xE v E {` VS ES +, V iS { Ei E iS l{x
{i, + Ehi Ci, + + ;
(46) <C]xE V Ji S +l, E 49 S {]-E (2) v xn]
E <C]xE V Ji, + + ;
(47) E {` S +l, V ES xE n M i + E V E
11 E BEiE i ES E 6 +x Evx ] nhi < + i E
E nxS {`, + + +h iv E{j x {`S i ;
(48) tx En S +l, Ehi En, +vSx, +n, x E x
EhS +vE + vxbx E Ehi |vEhx E Cix +vxS
|{ i E E E, i E E nx E E E +EhS
M EhS vi + Ehi En, +vSx, +n, x E x, + + ;
(49) E] S +l,----
(BE) BJn Ci, + CiS, lli, {ix E {i +h iS , +h
(nx) =Ci Ci V Eh {hi: E Ji: +x +i + iS
+<--b, +V-+V, > h,
+ + ;
(50) l +l{x S +l, S {` Eh`, E h`
+h iS i:S MVEi S { Eh` x +h ijE vx{kS
+xMx { |hi E{ M Sx ] + + (vtS xnhEi
`Ehx +x +) VM, + + ;
(51) xv S +l, E 57 +x l{x Ehi + ={Ci Eh xv,
+ + ;
(52) i S +l, { +h J JV |iE |ES VM k, + +
+h iv E<M MhCE, VS {` Eh{ E {` EhS n+x
Efhi i n + + fi {E, Mi +h Mx E iS M
+ i S i ;
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 7

(53) x S +l, ] x, + + ;
2017 S (54) i E (Vx xEx{< nhi) +vx S +l, i
15. E (Vx {< nhi) +vx, 2017, + +;
(55) i E S +l, + hx E Eh` E
48 +x V Ci xi nhi + +, + Ehi Ci, + + ;
(56) i S +l, vxS +xSUn 1 v xn] E iS VIj, Ij
1976 S Vv, MMx Jb, +xxvh +lE Ij <i M Ij +vx, 1976 v
80. xn] E|h iS Ij Vv, Ij Vv S +i MJ pi +h
+in, MMx Jb, +xx +lE {Ij E <i Ehi M Ij, +h VIj
Ij Vv S +E, + + ;
2017 S (57) BEiE i E +vx S +l, BEiE i E
13. +vx, 2017, + + ;
(58) BEiE E S +l, BEiE i E +vxx +E
BEiE i E, + + ;
(59) x] (<x{]) S +l, vtS +Pi E vtS +r` BJt
{`nx { E {hS =q + b iJV <i i, + + ;
(60) x] (<x{] ) S +l, vtS +Pi E vtS +r`
BJt {`nx { E {hS =q + Ehi , + + ;
(61) x] iE (<x{] b]]) S +l, Vl x]
vi E 31 +x E VE E Vii +h Vl E{j i E
E nxS {`n, =Ci Ep ES, V ES, BEiE ES
E P VIj ES V CE ii EhS |Vx` BE i niBV xMi
E Vi +, BES l Ji GE +h, i E E nxS {` Eh
{`nS E, + + ;
(62) BJt xnhEi CiS vi x] E S +l, i E E
nxS Ehi {` +E Ep E, V E, BEiE E E P VIj
E ; + + +h iv {f ES i,---
(E) +i i +E BEiE i E ;
(J) E 9 S {]-E (3) (4) S iinx n + E ;
(M) BEiE i E +vxS E 5 S {]-E (3) +h (4)
S iin+x n + E ; E
(P) Ep i E +vxS E 9 S {]-E (3) (4) S
iin+x n + E,
{i iv +{ +EhJ ES h x ;
(63) x] ES V CE S +l, x] ES V CE, + + ;
(64) ViMi iS {` , BEiE i E +vxS E 8
v i V +l xx n + iS +l + ;
(65) ViMi S {` BEiE i E +vxS E 8
v i V +l xx n + iS +l + ;
8 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(66) VE E E VE S +l, E 31 v xn] E E VE,
+ + ;
(67) BJt CiS vi +E {` S +l, i E E nxS
h |{i---M i Jn, {nx u E <i Ehi vix +h i Ehi
n` + E x-----+ + ;
(68) =Ci E (V E) S +l, BJt Cix, n xnhEi CiS
ES iS Eh E |G i Ph, + + +h ix =Ci EM (V
E) n|MS +xl hi < ;
(69) lxE |vEh S +l,-----
(E) vxS +xSUn 243 S Jb (P) v J E|h + {Si ;
(J) vxS +xSUn 243 i S Jb (R) v J E|h +
xM{E ;

(M) Ep EEbx E Ehi V xEbx, xM{E E lxE

xvS xjhS E l{xS En CE |nx Ehi + xM{E
i, V {n, V b +h <i Ehi |vEh ;
(P) E]E +vx, 2006 S E 3 v J E|h + 2006 S
E]E b ; 41.
(R) vxS +xSJ P]i E |nE {n E V {n ;
(S) vxS +xSUn 371 J P]i E E b ; E
(U) vxS +xSUn 371 E J P]i E |nE {n,
+ + ;
(70) |{iEiS lx S +l,-----
(E) V vtS VM` xnh |{i Ehi + + i vtS VM {`
|{i Ehi + + i, vtS + VMS lx ;
(J) V vtS VM` xnh |{i Ehi + + i vtS VMx +x
VM (+xj l +l{x) {` |{i Ehi + + i, + l +l{xS
lx ;
(M) BEx +vE +l{xv----M i vtS VM + E l +l{x
+, {` |{i Ehi + + i,----i {` |{i Eh l] vi +
i +l{xS lx ;
(P) + VM ={v x i, |{iEiS xlxS xS VM +
lx,
+ + ;
(71) {`nS lx S +l,-----
(E) V vtS VM` xnh |{i Ehi + + i vtS VMx
{` E + i, vtS + VMS lx ;
(J) V vtS VM` xnh |{i Ehi + + i vtS VMx +x
VM (+xj l +l{x) {` E + i, + l +l{xS lx ;
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 9
(M) BEx +vE +l{xv----M i vtS VM + E l +l{x
+----{` Z + i, i {` EhS iin l] vi + l
+l{xS lx ;
(P) + VM ={v x i, {`nS xlxS xS VM +
lx,
+ + ;
(72) xiE S +l, VS {h BE ij x, Mh] +h ={MIi
+ xx =i{nx i i +, Ehi ix ESS E x] E
Vh |G, + + +h ix, xhE YS +xl hi < ;
(73) V S +l, Vl |{iEi +h {`n BEE vi xii
il BJt {`S |{iEix, BES E i +h BES hVE i
BES |ES +h nVS i E E nx h` V CE nh +E +i
+ {h CE, + + ;
(74) {` S +l, BE EiS ni BJt E{j CiEbx
i E i + BEji {i iS E S nx E +vE
E {` V Ci {` `i xi i, + {`, + + ;
=nh
bn +xx, `<, SE], EE, E, i { +h S S V
BE EiS ni, BES MaS {i {` E Vi, i + {`
{` `i, V {E |iE S {` ij{h E Vi + +h i
BEE +x xi i, i iS E Vh {` {` `h x ;
(75) { S +l, V BJn ni bh` E n S i v
Sxi {i Eh` nS {i VS { E Vi +, i v Sx
E Ehi n Sx, vxn, Sx{j, x{j, vxE, |nxn, | vxn, x+b,
bE E <C]xE k|h E i Z Ex xi n + + <i Ehi
J, + +, {i, V Ehi Sx, xhEj ` vh E + i +
Ehi SxS iv h x ;
1988 S (76) ] x , ] x +vx, 1988 S E 2 S Jb (28) v
59. i V +l xx n + iS +l + ;
(77) +x E{j Ci S +l, ii vtS E xlxS Ehi
xSi `Eh x +h |Mx i E E nS {`S +i +
Eh E{j Ci----M i |Ei E +Ei hx + E <i Ehi
xix +,---+ + ;
(78) Ei {` S +l, +vxx E BEiE i E
+vxx E VS E +EhM x + i E E nS {`,
+ + ;
(79) ECi |n S +l, V |n E{j |nS + + |n, +
+ ;
(80) +vSx S +l, V{ji |r E +vSx + + +h inx,
+vSi Eh +h +vSi n|MS +xl hi < ;
(81) <i |n i, Vv ] + |nx +x +h Jb (114) S
={Jb (E) i (R) v xn] E |n S i ;
(82) BJt E{j CiS vi =u] E (+>]{] ]C) S +l, +
CiEbx E iS +EiEbx E Vh i E E nxS E{j
{`, +vxx +EhM + E + +, j iix |ii +E
hS +v n + E M + ;
M {S---36-2
10 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(83) BJt CiS vi VE {` S +l, vtS +Pi E iS
+r` + CiEbx Ehi h E ix EhS x E i E
E nxS {`----M i G, iih, ix, x, x, b, {^ E
xM u E <i Ehi vix E +----+ + ;
(84) Ci v,------
(E) xME Ci ;
(J) +Ci n E] ;
(M) E{x ;
(P) l ;
(R) ni ni + Mn l ;
(S) ii E i CiS P E CiS xE----M i
vl{i + E x ;
(U) Ep +vx, V +vx E |iE +vx u E i+x 2013 S 18.
l{x E b, E E{x +vx, 2013 S E 2 S Jb (45) v
J E E E{x ;
(V) i BJt nS Etu E inx vl{i E Ehi
xM xE ;
(Z) E lvS Ehi Etx xnh E E l ;
(\) lxE |vEh ;
(]) Ep E E V x ;
(`) ] xnh +vx, 1860 J J E ] ; 1860 S 21.
(b) i b ; +h
(f) Ehi ={-Jbi x bh |iE xE P,
S i ;
(85) vtS `Eh v, {f `EhS i,------
(E) vh{h Vlx vn S Vi + `Eh +h iv, V`Eh
E{j Ci iS iS ` Ei, Vlx i E +l nx {i E
Ei, + J, Mn E <i Ehi `Eh ; E
(J) Vl E{j Ci +{ J{iE `i + lx ; E
(M) Vl E{j Ci +Eii vn Si + + `Eh,--M i
Ehi xx vhi ;
S i ;
(86) {`S `Eh S +l, BEiE i E +vxS |Eh {S
v xn E|h + {`S `Eh, + + ;
(87) i E S +l, {nS x +vxJ E
xu i E, + + ;
(88) |Ei S +l, VS ix BJn +Ei i E E nxS {`
EhS E i |{i EhS vn Ei + Ci, + + ;
(89) vtS J `Eh S +l, xnh |h{ji vtS J `Eh hx xn]
E + + vtS `Eh, + + ;
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 11
(90) J {` S +l, V iS E S {` BJt Ci {`S
J P]E `i +h i Ci {`S M +h <i Ehi {` V i
`i + iS E S {`, + + ;
(91) +vxx { {bS Ehi ES vi Si +vE
S +l, V E +Ci E i +Cix V i E xx n +i + V E
+vE, + + ;
(92) i S +l, BJt Eb i S, Vx, {] +h b xS
]S n {h M ix xS +h Ev, + + ;
(93) i E E nxS {`S |{iEi S +l,-----
(E) Vl i E E nxS {`` Ehi n n +, il
+ Ehi n nh {j + Ci ;
(J) Vl i iS {`` Ehi n n x, il V i i
n +i E i ={v Ex n +i, E i i VS ii
E VS {Ei n +i E i ={v Ex n +i, +
Ci; +h
(M) Vl BJt S {`` Ehi n n x il V i
n +i + Ci,
+ + +h V BJn {` E + + Ehi CivS
xnS +xl, i {`S |{iEiS vS i xn +, + hi <
+h iv {` E i E E nxS vi |{iEiS ix E
Eh +EiS i ;
(94) xnhEi Ci S +l, VS E 25 +x xnh Ehi +
+ + Ci, + +, {i iv ] +J GE +h CiS
h x ;
(95) x S +l, {nS x, +vxx xx E
x, + + ;
(96) iS vi i h S +l,-----
(E) iS {` Eh {`nx +l + {`nSix E Eh
Ehi +x Cix iS {Sh Eh, E
(J) |{iEix E |{iEiSix E Eh Ehi +x Cix
i Ph,
+ + ;
(97) h S +l, +vxx E iJ E xx i
E E +xl n Eh +E + + Ehi h, + + ;
(98) |ii +E S +l, E 9 S {]-E (3) v E {]-E (4)
+x, E BEiE i E +vxS E 5 S {]-E (3) E {]-E
(4) +x + i E nx {h CiBV i |{i Eh
CiS E nhS ni, + + ;
(99) {xIh |vE S +l, E 108 v xn] E|h xhS E
+nS {xIh Eh` xCi E E |vEi E |vE, + + ;
(100) +xS S +l, +vx Vb +xS, + + ;
1956 S (101) J J E (xx) +vx, 1956 S E 2 S
42. {]-E (V) v V +l xx nhi + + iS +l +.
M {S---36-2+
12 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(102) S +l, i, { J JV +x Ehi M], + + ;
{i, iv, VEi BE ij n +E Vi +, BE |{jix,Sxix E
ix n |{ji, Sxi E i, {S E JS E <i Ehi {riS
{iS { vi ES i ;
(103) V S +l, ] V, + + ;
(104) V E S +l, +vxx +E E, + + ;
(105) Ehi i E E nxS vi {`n S +l, =Ci
i E E nx {h Ci, + + +h iv, i E E nx
{hS vi + {`nS ix i E Eh +EiS i ;
(106) E Ev S +l, V Ev` h (nJ Eh) +E +
i Ev, + + ;
(107) E{j Ci S +l, E 22 E E 24 +x VS xnh Ehi
+ + E V xnh Eh {j +, + Ci, + + ;
(108) E{j {` S +l, +vxx V i E E nx E
+Eh {j + i i E E nxS {`, + + ;
(109) E{j |n S +l, V |n +vxS iin M ii +
|n, + + ;
(110) nS S +l, (<C]xE , < , b] , VE
, b+ VE , b+ {VM +h hvx, nvx ) V Ehi
|hS E OhS +v Sx, Ei, J, +Ei +V E Ehi |ES
M{ii E i, o E +x ti SE + vxu V {Ei ={v Ex
nhi i +, Ehi hxS , + + ;
(111) Ep i E +vx S +l, Ep i E +vx, 2017 S
2017 + + ; 12.
(112) Vv =f E P VIjv =f S +l, V Ep
E, V E, P VIj E, BEiE E +h ={E +E + i, i Mx E{j
CiEbx Vi E P VIji E i E E nxS E {`
xi {` +h =Ci E{j Cix Vix E P VIjix E i E
E nxS +iV {` Mx, {h E{j {`S BEh (|ii +E
hS ik BJt CiEbx V E n + + +E {`S Mx)
+ + ;
(113) xS xS `Eh S +l, --
(E) BJt CiS ii, i vh{h Vl i i `Eh ;
(J) <i ii i CiS vl{i E +xl Eni P]i
E `Eh ;
+ + ;
(114) P VIj S +l,
(E) +nx xE ] ;
(J) Iu{ ;
(M) nn xM ;
(P) nh n ;
(R) SnMf ; +h
(S) <i VIj ;
+ + ;
{]Eh---- +vxS |Vx` ={Jb (E) i (S) v xn] E |iE
VIj ij P VIj +S xhi < ;
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 13

(115) P VIj E S +l, P VIj i E +vxx

+Ehi + P VIj i E, + + ;
2017 S (116) P VIj i E +vx S +l, P VIj i E
14. +vx, 2017, + + ;
(117) v h S +l, Vx xvi ES {h h Ehi +
+ +, E 39 S {]-E (1) +x nJ E h, + + ;
(118) |hE (=S) S +l, Vl i E E nx S {` Eh`S
n hx E nS BE M hx V Eh vxEE +i, +h Vl {hi
S i E E nxS iS {`nS +J, BEi + Ji
nhi +|h +i E Vi iS niBVEhS vi, + JS
{S +] i, n +i, + J, + + ;
(119) E Ej] S +l, Ehi l kS vE, =h, xi, i
{h Eh, =h, l{x (Sbh Eh), Vbh, vh, n, ni E Exx
<in E { {bhEi Ehi + Ehi n S +Vhi +ii
+ iS (iS {i + E +x {i +) iS iih +
+ ;
(120) +vxi { J x E {i BEiE i E
+vx, Ep i E +vx, P VIj i E +vx +h i
E (Vx {< nhi) +vx, i J E n n|M x i
+vxv V +l xx n + iS +l +.
|Eh nx
|x
3. x, +vSxu +vxS |Vxl {f +vE MS xCi E. +vxJ
+vE.
(E) V E +Ci,
(J) V E +Ci,
(M) V E +{ +Ci,
(P) V E +Ci,
(R) V E ={ +Ci,
(S) V E E +Ci, +h
(U) i M ] +, <i +vES M :
2005 S {i, ] vi E +vx, 2002 +x xCi Ehi + +vEx,
.9. +vxS iin+x xCi Ehi + +vE +S xhi <.
4. (1) E 3 +x +vSi Ehi i + +vEiCi, x M +vES
]i + CiS +vxJ +vE hx xCi Ei <. xCi.
(2) +CiS {h V +vEi +, +Ci +h +{ +Ci S ix
xx n E i{E Ehi ES ii {h V E V x V xn n<,
+, VS Ehi lxE Ij +vEi + +h <i +vES, xn]
Ehi i + ix +vx x, {h V E +Ci +nu xn] E +
lxE Ij +vEi +.
14 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
+vES 5. (1) +Ci n, + +]x +h nx +vx x, V E +vE
+vE. +vxx i |nx E +vES { Ei < +h { E xx n
Ei { {bi i.
(2) V E +vE, i n +h, <i Ehi V E +vE
+vxx |nx E +vES { Ei < +h iSEb { +i +
Ei { {bi i.
(3) +Ci, ii iSEbx xn] Ehi i + +]x nx +vx
x, iS +vE i n + <i Ehi +vEEb {i i.
(4) Ei E +ii + i, +{ |vE, +x Ehi V E +vE
|nx E +vES { Eh x +h iSEb { E xx n Ei {
{bh x.
Ii 6. (1) +vxS iinx v x +hi, +vxS |Vx` Ep i
{ lii E +vxx xCi E +vEx, x, {nS x, +vSxu
Ep E
+vEx xn] E + i +vx x Si +vE hx |vEi Ei <.
Si (2) {]-E (1) +x Ef +vSxv xn] E ix +vx x,----
+vE hx
|vEi Eh. (E) +vxx Ehi Si +vE BJn +n Ef iii, i Ep
E +vEiS +vE i Ex =Ci +vxu |vEi E|h, Ep i
E +vxxnJ +n Ef ;
(J) Ep i E +vxx BJt Si +vEx BJt i
Ehi E E + iii iS i +vxx Ehi
E Si +vEEbx E Vh x.
(3) +vxx xCi E BJt +vEx n Ehi +ni, Vl Vl
M + il il, ni, +{ {xIh EhEiS Ehi E, Ep i E
+vxx xCi E +vE{f nJ Ei h x.

|Eh ix
E +Eh iS Ex Eh
{`S 7. (1) +vxS |Vx`, {` n|Mv {f S +i
{i.
i,------
(E) BJt Cix vn EhS +Pi E vtS +r` nEi E
E EhS x E G, iih, ix, nhPh, n +xY{i, b,
b{^, +l E ] J, |ES i E E nxS {` ;
(J) vn EhS +Pi E vtS +r` + +l x, nEi
+i Eh ;
(M) n x Pi E E EhS x E, +xS BE v xn] E
E ; +h
(P) +xS nxv xn] E, iS {` E S {` hx Vhi
h E.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 15

(2) {]-E (1) v E +ii + i,------

(E) +xS ix v xn] E E E ; E
(J) Vv Ep E, V x +l lxE |vEh VxE |vEh hx
Ei +i + ix i Pi, {nS x xx +vSi E +
E E ,
iS E S {` hx V Vh xi.
(3) {]-E (1) (2) S iinx +vx x, x, {nS x,----
(E) S {` hx x, {h iS {` hx ; E
(J) iS {` hx x, {h S {` hx,
Vhi i + , +vSxu xn] Ei i.
8. Ci E {` E ni {f ix xSi Ehi < :----- Ci +h
(E) Vv BE {` J {` + +, nx ix +vE {`S {` E
+ Ci {` + J {`S {` hx Vhi < ; +h ni.
(J) nx ix +vE {`S + {` , V =SSi ES
n M < i ] {`S {` hx Vhi <.
9. (1) {]-E (2) S iinx +vx x, x x`S +ECi tS E +Eh
{` Mi, +x iS E S E nxS ViMi {`, E 15 +x Ex Eh.
xSi E , x, {nS x +vSi E +, ]CCx +vE
x + nx, ] i E xx v Vh E +Ehi < +h i
Ehi < + ix iS Ex Ehi <, iS E{j Ci i M.
(2) {]+ Gb, {b bZ, ] {] (xi: {] hx +J Vh),
xME +h xSx SCE <vx (BBx ]<x }<) S {` V E ,
x, {nS x +vSi E + nxE{x +Ehi <.
(3) x, {nS x, V i E E nx |{iEiEbx |ii
+ES +v ( SV) E V< + i E E nxS {`S |M
+vSxu xn] Ei i +h + |{iEi Vh E, + i E E nxS
{`S vi E h {j +|h +vxS iin + |{iEi M
+i.
(4) BJt xnhEi x {`nEbx xnhEi Ci E Vh, E{j i
E E nxS {`i, + CiEbx |{iEi hx, |ii +ES +v
V E hi < +h + Ci Vh E, + i E E nxS {`S
vi E h {j +|h +vxS iin + |{iEi M +i.
(5) x, {nS x, +vSxu, + S |M xn] Ei i, V
<C]xE hV |SEi { Vi +i i i S ViMi {`
E <C]xE hV |SEEbx |nx Ehi <, +h +vxS iin , Vh
E i <C]xE hV |SE + {hS vi E |nx Eh` {j {`n
+ + xx + <C]xE hV |SE M i :
{i, V E{j |nv <C]xE hV |SES |iI ={li x il i E{j
|nv Ehi |Vx` + <C]xE hV |SES |ixvi Eh Ehi Ci
E |nx Eh n + :
16 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
{i +hJ + E, V E{j |nv <C]xE hV |SES |iI ={li x
+h iS =Ci |nv iS |ixv x il + <C]xE hV |SE E |nx EhS
|Vx` E{j |ni BJt CiS xhE E +h + Ci E |nx Eh n
+.
+{ E 10. (1) +vxi Binr E +ii + i, {i E 9 S {]-E (3)
+Eh. (4) S iinx +vx x, VS M k i BEh =f {xx J {{I
+vE Z x + xnhEi Ci, i Ehi < + iS xvS +vxix
iSEbx n + EBV, i Ehi < + nx {Mhi E, {i {f
n{I +vE x + CE hS { xbi <,-----
(E) =i{nES ii, Vi =fS BE ]CE,
(J) +xS nx S {SUn 6 S Jb (J) v xn] E {` Eh CiS
ii Vi =fS +bS ]CE, +h
(M) <i {`nS ii, Vi =fS +v ]CE :
{i, x, +vSxu, =Ci {xx J {S ni, {n E
i|h, BE E] {{I +vE x Bf =SSi E{i f Ei <.
(2) xnhEi Ci V,-----
(E) +xS nx S {SUn 6 S Jb (J) v xn] E {`iCi +x
{` Eh x ;
(J) +vxx E +Eh {j xi + iS Ehi {` Eh x ;
(M) iS Ehi +i-V VE {` Eh x ;
(P) E 52 +x VSi iix ES EhS +Ei +
+ <C]xE hV |SEi iS Ehi {` Eh x ; +h
(R) {nS x +vSi Ehi i + iS =i{nE x,
i, i Ci {]-E (1) J { xbh {j + :
{i, BEx +vE xnhEi CiEb (+E +vx, 1961 +x n) BES l 1961 S
J GE ({x) + iii + xnhEi Cix {]-E (1) +x E hS 43.
{S xb E{i, + xnhEi Ci i {]-EJ VxS { xbh {j
+h x.
(3) {]-E (1) +x BJt xnhEi Cix xb { , i i iS BEh
=f V nxE {]-E (1) +x xn] E nx +vE < i nxE{x
{]i <.
(4) {]-E (1) S iin M h E{j Ci , ix E {`vi |{iEiEbx
Ehi E Eh x E i x] E V Jixn Eh CEn +h x.
(5) E{j Cix {j xixnJ {]-E (1) +x E + + Si
+vE Eh ]i + i, + Ci, +vxS <i iinx iSEbx n
+ + Ehi EiCi i {j + +h E 73 E, 74 S iin , E
i xSi Eh` M i M +i.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 17

11. (1) xS, EiS o]x i Eh +E + i Jj {] + i, Eix ]

x, {nS x, +vSxu, xn] E Ehi hxS i E nhS +vE.
E nxx i +EhM + {h E +i: Eix i +vSxv xn]
Ehi < + nxE{x vhi: BEi {h{h E iv xn] Ehi < +
ix +vx x, ] ni <.
(2) xS, EiS o]x i Eh +E + i Jj {] + i, x,
{nS x, |iE |Ehi +nu, V E +EhM + + Ehi
i E E nx x + +nv +{niE {S {li xn Ex ES |nxix
] ni <.
(3) x, {]-E (1) +x Ef Ehi +vSxS E {]-E (2) +x
Ef +nS {i E |Vi {] EhS |Vx` i Eh +E E <]
]i + i, x {]-E (1) +x +vSx EfS E {]-E (2) +x +n
EfS nxE{x BE S +i Ehi , +vSxu, + +vSxi E +ni
{]EhS Ei < +h + |iE {]Eh , Vh E + { +vSxS
E, lli, +nS xS BE M i + xx +i <.
(4) {nS x Ep Ex Ep i E +vxS E 11 S
{]-E (1) +x Ef Ehi +vSx E {]-E (2) +x Ef +n ,
+vxx Ef +vSx E, lli, +n +S xhi <.
{]Eh.--- ES |Vxl, Ehi i E E nxS ii, i
+EhM + {h Eix E iS Mix ] n + il, + i E
E nx {h xnhEi Ci + i E E nx M + n{I +vE
E Eh x.
|Eh S
{`S +h
12. (1) i E |nx Eh`S ni, ES iinx xSi E|h, iS
{`S xh <. {`S .
(2) iS {`S {f nxE{E V +MnS + i + :----
(E) {`nx VE nS nxE E {` EhS vi VE nh` E
31 S {]-E (1) +x V nxE i + i ]S nxE ; E
(J) {` EhS vi {`n V nxE |nx + i nxE :
{i, V E{j iS {`n, E VEi nhi + E{I BE V
{{iS +vE CE |{i i + i + +vE ES {i{iS {`S =Ci
{`nS E{x, + +vE ES ii VE, nS nxE, +.
{]Eh 1.-----Jb (E) +h (J) S |Vxl, {` , VEu, E lli,
|nxu ] Ehi + + if {i{i Ehi + +S xhi <.
{]Eh 2.----Jb (J) S |Vxl, {`n |nx |{i Z i nxE , iS
J {iEi |nxS xn V nxE Ehi + + i nxE E iS E Jii |nx
V nxE V Z + i nxE, {E V +Mn Pb i +.
M {S---36-3
18 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(3) V {`S ii E + E |ii +ES +v ` {j
+ i {`S ii, {`S {f nxE{E V +MnS + i + :------
(E) i S nxE, E
(J) |{iEiS J {iEv xn|h |nxS nxE E iS E Jiix
|nx JSJi ]Ehi +S nxE, {E V +MnS + i nxE, E
(M) {`nx VE E iSBV, Ehi xx v Vh +x Ehi
niBV nS nxE{x {f i nS MixiS nxE :
{i, V Jb (E), Jb (J) E Jb (M) +x {`S xSi Eh C x i,
{` |{iEiS J {iEi xnS nxE {`S +.
(4) {`nx |hES {` EhS |Ehi, {`S ,-------
(E) V i {` xSi h + i, |hE nS nxE +; E----
(J) <i |Ehi, |hE bhE (redemption) nxE, +.
(5) {]-E (2), {]-E (3) E {]-E (4) S iinx {`S xSi
Eh C x i, {`S ,----
(E) V xiEE h S + i, V nxE + h S +
i nxE +, E
(J) <i Ehi |Ehi, E V nxE |nx E + i nxE +.
(6) Ehi nS i |nxEiS V, E E i u {`S
i fS n{i vi {`S V nxE {`n + v f |{i
< i nxE +.
S {`S 13. (1) E |nx Eh`S ni, ES iinx xSi E|h,
. {`S xh <.
(2) S {`S {f nxE{E V +MnS + i + :----
(E) V VE, E 31 S {]-E (2) +x i E EvS +i nhi
+ + i, {`nx VE nS nxE E |nx |{i ZS nxE {E V
+MnS + i nxE ; E
(J) V VE, E 31 S {]-E (2) +x i E EvS +i nhi
+ x i, {hS nxE E |nx |{i ZS nxE {E V +MnS +
i nxE ; E
(M) V |Eh Jb (E) E Jb (J) S iin M xi iS ii, |{iEix
iS J {iEv V nxE |{i ZS n + i nxE :
{i, V E{j S {`n, E VEi nhi + E{I BE V
{{iS +vE CE |{i i + i + +vE ES {i{iS {`S =Ci
{`nS E{x + +vE ES vi VE, nS nxE +.
{]Eh ----Jb (E) +h (J) S |Vxl,---
(BE) {` , VEu E lli, |nxu ] Ehi + +
if {i{i Ehi + +S xhi <.
(nx) |nx |{i ZS nxE , {`nS J {iEi |nxS xn V
nxE Ehi + + i E iS E Jii |nx V nxE V Z + i
nxE, {E V +MnS + i nxE +.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 19

(3) V {`S ii E + E |ii +ES +v ` {j

+ i {`S ii, {`S , {f nxE{E V +MnS + i
+ :------
(E) |{iEiS J {iEv xn E |nxS nxE E V nxE iS E
Jiv |nxS JSJi xn Z i nxE, {E V +MnS + i nxE ; E
(J) {`nx VE E iSBV, Ehi xx v Vh +x Ehi
niBV nS nxE{x {f ` nS MixiS nxE :
{i, V Jb (E) E (J) +x {`S xSi Eh C x i, {`
|{iEiS J {iEi xnS nxE , {`S + :
{i +hJ + E, M ={Gx {` EhS ii, Vl {`n i
li + i, {`S , {` |{iEiS J {iEi xnS nxE E |nxS
nxE, {E V +MnS +, i nxE hV {`S +.
(4) {`nx |hES {` EhS |Ehi, {`S ,------
(E) V i {` xSi h + i, |hE nS nxE, +;
(J) <i , |Ehi, |hE bhE (redemption) nxE, +.
(5) {]-E (2), {]-E (3) E {]-E (4) v xn] E {rix S
{`S xSi Eh C x i, {`S ----
(E) V xiEE h S + i, V nxE + h S +
i nxE, E
(J) <i Ehi |Ehi, E V nxE |nx E + i nxE.
(6) Ehi nS i |nxEiS V, E E i u {`S
i fS n{i vi {`S V nxE + v f |{i < i
nxE +.
14. E 12 E E 13 v E +ii + i, V i E iS E
E nxS vi ES ni n + i, {`S {f {rix xSi S
Ehi < :---- {`S
vi
(E) ES ni n h{ i E E nxS {` Ehi + ES ni
+ i,----- n.
(BE) V iS`S VE ES ni n Zxi nhi + +
+h |nx xi |{i Z + i, {`S , |nx |{i ZS nxE E
VE nS nxE, {E V, +MnS + i, nxE +; E
(nx) V ES ni n hS +v VE n + {h |nx ES
ni n Zxi |{i Z + i, VE nS nxE {`S + ;
E
(ix) V ES ni n hS +v |nx |{i Z +, {h i`S
VE ES ni n Zxi nhi + + i, {`S |nx |{i
ZS nxE + ;
(J) ES ni n Zxi i E E nxS {` Ehi +
+ i,-----
(BE) V ES ni n Zxi |nx |{i Z +, {h VE, ES
ni n h+vS nhi + + i, {`S |nx |{i ZS nxE
+ ; E
M {S---36-3+
20 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(nx) V ES ni n hS +v VE nhi + + +h |nx
|{i Z + i, {`S , |nx |{i ZS nxE E VE nS
nxE {E V +Mn Pb i, + ; E
(ix) V ES ni n Zxi VE nhi + + {h, ES
ni n hS +v |nx |{i Z + i, {`S VE nS nxE
+ :
{i, |nx |{i ZS nxE , + E Jii V ES ni n ZS
nxE{x S EEVS nxi Z + i, E Jii V ZS nxE +.
{]Eh.----- ES |Vxl, |nx |{i ZS nxE , {`nS J
{iEi |nxS xn V nxE Ehi + + i E iS E Jii |nx V nxE
V Z + i nxE, {E V +Mn Pb, i + :
E{j {`S 15. (1) Vl {`n +h |{iEi vi xi +h Ei {``S BE
. n +, + ii, i E E nxS {` EhS , V +, V
i E E nxS =Ci {`` |iIi nhi + E n Ei +,
(2) {`S v {f M]S < :----
(E) V {`nx ij{h +E Pi + i, +vx, Ep i
E +vx +h i E (Vx {<nhi) +vx iCi i
+i + +x Ehi Etx +E Ehi E, E, ={E, +h
JS ;
(J) + {`S vi {`n h n +, {h V |{iEix JS
E + +h V i E E nx` |iIi E n +
Eii ] x + Ehi CE ;
(M) iS {Sh E {hS E i +Mn, i E E
nxS {hS vi {`nx E Ehi Ei` +Ehi +
Ehi E, {`nx |{iEi +E Ex +h +]x JS
+xME JS ;
(P) Ehi {`` Ehi nS |i |nx`S V E
E i; +h
(R) Ep E V xx n +l Mx l] xMbi +
+l.
{]Eh.---- {]-ES |Vx`, V {`n +l + iS
{` EhS v +lS CE ] +.
(3) {` v + Ehi iS +i +h x, V,----
(E) {` Eh{ E i nhi + iS + {`S vi
n VEv i xn E + i ; +h
(J) + i {f|h, {` Ehi +xi n + i,-----
(BE) + {` Ei E i{ E Exx |l{i Z
+ i n + +h vi VE i xn{E xMbi + ; +h
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 21

(nx) |{iEix i <iE x] ES V CE {`nx n

niBVS +v {i E +.
(4) i E E nxS {`S {]-E (1) +x, `i + x i, i
i Ehi < + ix xSi Ei <.
(5) {]-E (1) E {]-E (4) v E +ii + i, {nS x
x +vSi E + {`S i Ehi < + ix xSi E V<.
{]Eh.---- +vxS |Vx`,----
(E) V Ci,-----
(BE) BEES vtS +vE E SE +i ;
(nx) vti Eni xi|{i Mn +i ;
(ix) xCi (E) +h ES +i ;
(S) i nPS {S ]CE ix +vE E i`S E MS
Ehi CiEb |iI +|iI{h E + E iS xjh + E i
vh Ei :
({S) i{E BES |iI +|iI{h n xjh Eii ;
() i{E nPS jl CiEbx |iI +|iI{h xjh E Vi ;
(i) V BEji{h jl CiS |iI +|iI{h xjh Eii ; E
(+`) V BES E]S n +i,-----
i, + Cix vi Ci hx Vhi < ;
(J) Ci Yv En CiS nJ i.
(M) V Ci BEES vtv M +i iv BE Ci nS, Ehi
xx hx E, BE +Ei E BE iE E BE ivE + i
vi hx x V<.
|Eh {S
x] ES V CE
16. (1) |iE xnhEi Ci, i Ehi i + i xv +vx x +h x] ES
V CE
E 49 v xn] E ix, i {hi + i E E nxS V ix Ph`S
iS vtS +Pi E vtS +r` { +i E {hS iS =q + {ji i.
+ Ehi {` +Ehi + x] ES V CE Ph CEn + +h
=Ci CE + CiS <C]xE V Jii V Ehi <.
(2) Ei E +ii + i, Ehi xnhEi Ci,----
(E) +vxx xnhEi + {`nx n E VE, x {j E
i Ehi < + +x Ehi E |nx niBV iS ii xi ;
(J) i i E E nx |{i Z xi ;
{]Eh.--- JbS |Vxl, {`nx + xnhEi CiS xnx |{iEi
E +x Ehi Ci--M i +Ei hx +l +xl E Ei +---BEi iS
CEv niBVS iih Ex +l, +xl iS x-+h Eh{ E inx iS
{Sh E Vi + iii, xnhEi Ci i i |{i ZS xhi <.
22 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(M) E 41 S iinS +vxix + {`S ni +Ehi + E
xS x JS {i E =Ci {`S ni +xY + x] ES V
ES ={Vx Ex x ; +h
(P) ix E 39 +x h n E x ;
i i { i E S E nxS Ehi {`i Ehi x]
ES V E` CEn +h x :
{i, VEi i Mav E {ix |{i Z +i i, xnhEi Ci ]S
Ma E {i |{i Z E V Eh CEn + :
{i +hJ + E, VS {` |ii +E ik E n + iiCi +x
i E E nxS {`n {` S CE iS i n + E
{`nx VE nS nxE{x BE B nS EvS +i |{iEi, |nx Ehi
E E iii, |{iEix Pi x] ES V E<iE CE, iS =u] E
niv i V i Ehi < + ix V Ehi <:
{i iS, |{iEix i E E nxS {` S ES i n
+ V |nx E, i x] ES V CE h CEn +.
(3) xnhEi Cix +E +vx, 1961 S iinx b i +h j 1961 S
jO JSS E P]E PS Mh E + iii, =Ci E P]E 43.
x] ES V CE PhS +h x.
(4) xnhEi Ci, i E E nxS {`Ei, Ehi VES +l
x {jS ii, + VE E + x {jS vi VE V vi + i
k S {ixiS {] xEi E 39 +x h nJ EhS E
vi E h nJ ES, {E V +Mn Pb i xi nxExi, x] ES V
CE Ph {j +h x.

V CE 17. (1) Vl xnhEi Ci, i E E nx +i: Ehi { =q`

J V +i: <i =q` {i +, il V CE iS {S =q` vi +
CE S
if x] ES E<iE xvi +.
Vx
(2) Vl xnhEi Ci +vxx E BEiE i E +vxx +i:
xvi n {` E{j {`S +h +i: E {` EhEi iS E
S E nx S { Ei il, V CE , xvi n {`i =Ci E{j {`Ei
vi + if x] ES E<iE xvi +.
(3) {]-E (2) J E {`S {` , i E|h + +h ii
V |{iEi |ii +E ik E h {j +, + {` J ,
VxS G +h +xS nx v 5 {SUni Jb (J) S +vx x, <iS G
S +i +.
(4) ` Eh, EV E +M> E nh u {h EM E{x E k l
iS Ei k E{x SEb BEi {]-E (2) S iinS {x EhS E{ +
E |iE x, i xv x], b i +h x] {j x] E
V ES {xx ]CE EBf CE hS E{ + +h =i CE {Mi < :
{i, BEn { { i k S =i Evv M Pi h x :
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 23

{i +hJ + E, BES l J GE +h BE xnhEi Cix n xnhEi

Ci E {` |nx Ehi + Ei, {xx ]CCS xv M +h x.
(5) E 16 S {]-E (1) v E 18 S {]-E (1) v E +ii +
i, x] E V {f ii ={v +h xi :----
(E) ] x <i iES vx, S { {f ii E +
iiCi,------
(BE) J xn E E{j {`` +,
(E) + xS E iES vxS +hJ {` Eh` ; E
(J) |S iE` ; E
(M) + xS E iES vxS x ShS, < =dhS,
ViES |Ih nh` ;
(nx) iS iE` +,
(J) J i E E nxS {`` +,-----
(BE) ] |MS i E E nxS +E {` V xnhEi
Cix iS |MS iS E S E nxS VE E{j {` Eh`
E E{j Ci E P]E` { + iJV +xx {,
Jt{l, n{S, +M , n |vx +h P]x SEi ({]E
V) ;
(nx) C, +M l EpS ni ;
(ix) (E) i +i + Ehi Etx, xCi iS
ESM` vxEE E +i + xx +vSi E JV ;
E
(J) ] |MS i E E nxS +E {` V xnhEi
Cix iS |MS VE E{j {`` E E{j Ci E
{`S M hx { + iJV,
bS Mb, + +h +M ; +h
(S) V E O | i J ^i V xEn` nhi
h | ;
(M) Vl E Ej] S {f {``S x] + i Mx j j-
O x +x l kS vE` V {hi + + + E
Ej] ;
(P) j jO x +x l kS vE` i:Ei, |{i E
i E E nx ; E{j Cix V + i E E nx vtS +Pi
E vtS +r` { +i i ;
{]Eh.----- Jb (M) (P) S |Vxl vE n|Mv, bEhS
n{i =Ci l kS {xvE, xixEh, +iCi vE, E E ni,
S i ;
24 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(R) E 10 +x V E |nx Ehi + + + i E
E nx ;
(S) +x E{j Cix +i E iJV ix |{i E i E
E nx ;
(U) CiE ={M` { i E E nx ;
(V) , S Z, x] E, xJi E E nhM E i xx
Mx ] E i ; +h
(Z) E 74, 129 130 S ni |nx E Ehi E.
(6) x, ii, V ix {]-E (1) (2) v xn] E V CE xni
Ehi < i i i Ei <.
{]Eh.---- |EhS |Eh S |Vxl, j +h jO nS +l
i E +l nx S VE {` Eh` {hi i + iv (>xbx)
E SxiE +v u lEi ={Eh, vxO jO, + + +h ii
+ ivS SxiE +vS i. {i,
(BE) Vx, <i E <i l{i Sx ;
(nx) nS x ; +h
(ix) EJxS +S ]E xM,
S i x.
18. (1) i Ei i + i xv +vx x,
{lii (E) V Cix, i V nxE xnh Eh` {j `i + + nxE{x i
V ES nS +i +vxx xnh` +V E + +h + xnh` xi nhi
={vi. + + i Ci, +vxS iinx i V nxE E h n `i +
i nxES Mi{S n `i vh E x]S +h `i vh E
+v-i ( x) E i iv +ii + x]S vi x] ES
V CE Ph` CEn +.
(J) V Cix, E 25 S {]-E (3) +x xnh E + i Ci,
xnh xi nS nxES Mi{S n `i vh E x]S +h
`i vh E +v-i E i iv +ii + x]S vi,
x] ES V CE Ph` CEn +.
(M) V Ehi xnhEi Cix, E 10 J E hS n E +
iii, i, E 9 +x V nxE E h n `i + i nxES +h
b i Mi{S n `i vh E x]S, `i vh E
+v-i E i iv +ii + x]S vi +h b i
x] ES V CE Ph` CEn + :
{i, b i ES V CE, i Ei < + MhS ]CEx E
Ehi <.
(P) V BJt xnhEi Cix E i E E nxS E {`,
E{j {` `i + i + ii, + Ci, + {` V nxE E{j `
+ i nxES Mi{S n + E {` vi + `v
vh E x]S `i, vh E +v-i E i iv +ii +
x]S vi +h + E {``S E { b i
x] ES V CE Ph CEn + :
{i, b i ES V CE, i Ei < + MhS ]CEx
E Ehi <.
(2) BJn xnhEi Ci, i E Ehi i E E nxS Ehi
{`ii + {` vi +h E VES nxE{x BE {xi
{]-E (1) +x x] ES V CE Ph` CEn +h x.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 25
(3) vtS G, xEh, MEh, BEjEh, b{^ E iih Eh
V niS iihS xn] iinx xnhEi CiS Sxi E n Z +
iii, =Ci xnhEi Ci, i Ei < + ix, + G, xEh, MEh,
BEjEh, b{^ E iih E vti iS <C]xE V Jiv V {x
{bx + i x] ES V CE iii EhS nhi <.
(4) V x] ES V ES Pi xnhEi Ci, E 10 +x E
hS { Ei i, E V ix {` E i E E nx {h{h E
Z +i i, i, + { {S nxES E lli, + E S
nxES Mi {S n i Ehi < + MhS ]CEx E E `i vh
E x]S E `i vh E +v-i E i iv +ii +
x]S b i +h x] ES V E-<iE CE, <C]xE V Ji
V E <C]xE Eb Ji v JS Px iu |nx E :
{i, + CE |nx Exi, iS <C]xE V Jiv {bx +h, x] V
ES E CE, Ehi +, {Mi <.
(5) {]-E (1) J V CE +h {]-E (4) J n + CE S
i Ehi < + ix {Mhx Ehi <.
(6) V x] ES V CE Phi + + + b iS E jS
jOS {`S ii, xnhEi Ci, i Ei < + MhS ]CEx E
E =Ci b i E j jO Phi + x] ES V
E<iE CE E E 15 +x xSi E + b iS E j jO
S V E, {E V +vE + if CE |nx E :
{i, V M hx =k{ ], S nS, Sh Jh S {` Ehi
i + i, E{j Ci, E 15 +x xSi E + iS V E
|nx Ei <.
19. (1) |Ei, i Ehi <, + +] xvS +vx x =Ci E` =Ci E`
=Ci EM {` x] x] ES V CE hS +. {`
x]S +h
(2) E 16 S {]-E (2) S Jb (J) v E +ii + i, |Ei V iS b iS
vtS `Eh |l x] x +hi, =Ci E` =Ci EMEb l] x] {` + ii x]
i nJ x] x] ES V CE Ph` CEn +. ES V
CE Ph.
(3) V =Ci E` {` x], i {`hi +{x BE S Evv
=Ci E {h Zxi E +xl |Ei {i xi, E =Ci EMS vtS
`Eh{x E 143 S {]-E (1) S Jb (E) E Jb (J) x {` Ehi +
xi i, V n =Ci x] {` i i n |Eiu =Ci EM +
x] {hi + i + xhi < :
{i, V + x] l] =Ci EM {`hi i +i i, BE S Ev
, =Ci EM x] |{i ZS nxE{x Vhi <.
(4) |Ei, i Ehi < + i xv +vx x, =Ci E` =Ci
EM {` b i x] ES V CE hS +.
(5) E 16 S {]-E (2) S Jb (J) v E +ii + i, |Eix V
b i |l iS ES `Eh x +hi l] =Ci E` =Ci EMEb {`
+ inJ b i x] ES V CE Ph |Ei CEn +.
(6) V =Ci E` {` b i i {`hi +{x ix S
Evi |Ei {i xi, i V n =Ci b i {` i i
n, + b iS |Eiu =Ci EM {` Ehi + i + xhi
< :
{i, V + b i l] =Ci EM {`hi i +i i ix S
Ev =Ci EM b i |{i ZS nxE{x Vhi <.
M {S---36-4
26 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(7) {]-E (3) E {]-E (6) v +ii + Ehi M], =Ci E`
=Ci EMx {` S nS, Sh Jh E i x M h x.
{]Eh.---- ES |Vxl |Ei S +l, E 143 v xn] E Ci,
+ +.
x] 20. (1) x] iE, i Ehi < + ix, ii Ehi h x]
iEx V ES V CE +ii +h niBV n>x, iu V E V E E BEiE E hx
ES ih +h BEiE E BEiE E E V E hx ii E.
EhS i. (2) x] iE, {f i +vx x, V CE ii Ei < :
(E) V CE i Ei < + i{S + niBVx V
ES |{iEi ii Ei > E ;
(J) ii E V CE, ih` ={v + V E{I +vE
+h x ;
(M) V ES |{iEi vi + x] |nx E ES V
CE, E iS |{iEi ii Ehi < ;
(P) V ES BEx +vE |{iEi vi + x] |nx
E ES V CE, VS x] vi + + |{iEiv ii
Ehi < +h + ih, r Evi + |{iEiS Vi =fS
E PV Iji =fS +v, VS + x] vi +i +h V
=Ci r Evv S i Ei +i, + |{iEiS BEh =fS
l|hi Ehi < ;
(R) V ES |{iEi vi + x] |nx E ES
V CE, + |{iEiv ii Ehi < +h + ih, r Evi +
|{iEiS Vi =fS E PV Iji =fS +v, V =Ci Evv
S i Ei +i i |{iEiS BEh =fS l|h Ehi <.
{]Eh.---- ES |Vxl,---
(E) r Ev ,---
(BE) V, V ES |{iEiS V i V CE ii ES +,
i S +vS k i iS Vi E PV Iji =f + i =Ci
k ; E
(nx) V, V ES E E |{iEiS V i V CE ii
ES + i S +vS k v iS Vi E P VIji
Ehi =f x, i V xi V CE ii ES + i xS
+vS V + |{iEiS + =fS i{ ={v + i +i
i.
(J) V ES |{iEi n|MS +l, x] iEEb +
l Ji GE ({x) + i E E nx S {`n, + +.
(M) +vxx E{j i iS E{j x i S {` Eh
Ehi xnhEi CiS vi =f S +l, vxS i +xSS
S BES xn 84 +x +h =Ci +xSS S nxS xn 51 54 +x +Ehi
+ Ehi ES E ES Eu P]hi + =fS , + +.
+vE Ex 21. x] iEx E 20 v +ii + iinS =Px Ex V ES
ii Ehi ih ES {h, V ES BE i{I +vE |{iEi V ES +iCi ih
+ V
ES S E, + |E ii Ehi + +vE V CE + |{iEiEbx V
i. Ehi < +h + ES CE xSi Eh` E 73 E lli, E
74 S iin, M i i M i.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 27

|Eh
xnh
22. (1) Vi i E E nx S E{j {` Eh |iE {`nS xnh` {j
k i BEh =f V J{I +vE +, i + {`n +vxx Ci.
xnh E` {j + :
{i, V ] |Mi Vv i E E nxS E{j {` Eh +
CiS k i BEh =f V n J{I +vE +, i + Ci xnh E`
{j +.
(2) |iE Ci, Vx tx Etx xi nxES Mi{S nxE xnh E +
E x vh E +, i i xi nxE{x +vxx xnh Eh {j +.
(3) V +vxJ BJt xnhEi E{j Cix, i Ei + BJn vn,
vn hx +x Ci M i =kvE + E +xl +----iii E + i
+ iii E, lli, + =kvE, + iih ES E + =kvE
xS nxE{x xnh Eh {j +.
(4) {]-E (1) (3) v E +ii + i, BJt VxS Vx iih
E iS BEjEh Eh`S l EhS ii E, lli, nx E +vE
E{xS MEh =SS x, xvEh S +nx E +xl Z +, i, =SS
x E xvEh S + +n +i +hh` E{x xvEx V nxE{x
vl{x |h{j xMi E + i nxE{x + iii xnh Eh {j +.
{]Eh.---- ES |Vxl,----
(BE) BEh =f n|Mv E{j Cix E {`-M i ix
i: E + E iS |EiS ix E +, S i ;
(nx) xnhEi =Ci EMx =Ci E {h Exi + iS {` E 143
v xn] E |Eix iS {` E +S xhi < +h + iS
xnhEi =Ci EMS BEh =fv ] E Vh x.
(ix) |M V nS +l, vxS +xSUn 279 E S Jb (4) S
={ Jb (U) v xn] E V, + +.
23. (1) {f Ci xnh` {j +h xi :---- xnh` {j
xh Ci.
(E) +vxx E BEiE i E +vxx, V i E
E nx E{j xi +l Vx Eix {h{h ] nhi + + E
+ i E E nxS {` EhS vn Eh Ehi Ci ;
(J) i VxS Mb v i S n{i {` Eh iE ;
(2) x, {nS x, +vxx, V Cix xnh Ehvx ]
ni < + CiS |M +vSxu, xn] E.
24. E 22 S {]-E (1) v E +ii + i, +vxx {f Ii |Ehv
CiS |Mx xnh Eh +E +,----- CiS xnh.

(BE) Ehi +iV E{j {` Eh Ci ;

(nx) E{j {` Eh xkE E{j Ci ;
M {S---36-4+
28 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(ix) |ii +Eh+x E Mh Ci ;
(S) E 9 S {]-E (5) +x E Mh Ci ;
({S) E{j {` Eh +x E{j Ci ;
() E 51 +x E Vi Eh +E +h Ci, M ix +vxx
ij{h xnh E + E x ;
(i) +Ei hx E +xl, <i E{j CiS ix i E E
nxS E{j {` Eh Ci ;
(+`) x] iE, M ix +vxx ij{h xnh E + E
x ;
(x>) E 9 S {]-E (5) +x xn] E {`JV i E
E nx S VSEbx E 52 +x jiix E M Eh +E + +
<C]xE hV |SEu {` Eh Ci ;
(n) |iE <C]xE hV |SE ;
(+E) ix ii xnhEi HJV +x Ci +x<x i E
MhE i v E {x:|{i S {` Eh |iE Ci ; +h
() {nS x xu +vSi Ehi < i|h + <i
Ci E CiS |M.
xnhS 25. (1) E 22 E E 24 +x, xnh Eh {j + |iE Ci, i
E{ri. Ehi < + ix + iS +vx x, xnh Eh {j `i + + nxE{x
i nS +i xnh` +V E :
{i, xkE E{j Ci E +x E{j Ci, vn Eh{ Ex {S n
+Mn xnh` +V E.
{]Eh.---- V iS Ij Vvvx {` Ei + |iE H Vl Si +v-
V VS xE]i `Eh li + + Vi xnh .
(2) +vxx xnhS Mh Eh Ci BES xnh V Ehi < :
{i, Vv vtS v xxi M +h Ci i Ehi < +
ix +vx x, |iE MM vtS xxi M` ij xnh V Ehi <.
(3) BJn Ci E 22 E E 24 +x xnh Eh` {j x i r i
Ci SUx i:x xnh Ei < +h xnhEi Ci +vxS iin V
M ii iS i + Ci M i.
(4) + Ci, Vx BEx +vE xnh |{i E + E i |{i Eh +E
+, M i BE Vi E P VIji +l BE E i{I +vE Vi E P
VIji +---i + |iE xnhvi +vxS |Vxl, xx Ci xhi <.
(5) V, + Ci, Vx BJt +l{xS ni BE Vi E P VIji xnh
|{i E + +l i |{i Eh +E + +h iS +l{x +x Vi E P
VIji + i + +l{x , +vxS |Vxl, xx CiS +l{x +S
xhi <.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 29
1961 S (6) |iE CiEb xnh Eh` {j +hS o]x, +E +vx, 1961 +x
43. n l Ji GE + {V :
{i, E 51 +x ES Vi Eh +E + + CiEb, l Ji GEBV,
xnh V nh` {j +hS o]x, =Ci +vxx n EV] EEx Ji
GE (]x) + {V.
(7) {]-E (6) v E +ii + i, i Ehi < + <i EMn{jS
+v, {]-E (1) +x +x E{j Ci xnh V Ehi <.
(8) +vxx xnh Eh {j +h Cix xnh Ehi E E + i,
Si +vE, +vxx +l i +i + Ehi +x Etx
Ehi < i Ehi E x x {Si i Ehi < + ix + CiS
xnh EhS E Ei <.
(9) {]-E (1) v E +ii + i,---
1947 S (E) Ci ] P]xS Ehi Ei BVx, E Ci ] (vE
46. |iIi) +vx, 1947 +x +vSi Ehi + Ehi {I k l
P]x, V hV ni E {] ni x,
(J) +Ci +vSi E i|h Ehi +x Ci E CiS M,
x i Ehi < + ix + |Vxl ] +J GE nhi <
iv ix |{i E +vSi i E E nx S {`
ES {iS +.
(10) xnh ] +J GE, i Ehi < + ix + Evi M
{bih Exi V Ehi <, E, lli, xV Ehi <.
(11) xnhS |h{j, i Ehi < + xxi + nxE{x nhi <.
(12) {]-E (10) +x i E Evi +Vn Ehi j] E x
i, n Ev {i Z i V Z +S xhi <.
26. (1) Ep i E +vxx xnh E ] +J GE V Eh x xnh.
hV, +vxx E 25 S {]-E (10) v xn] E i, xnh E ]
+J GE V Eh`S +V, +vxx xEhi + x iS +vx x
xnh E ] +J GE V E +S xhi <.
(2) E 25 S {]-E (10) v E +ii + i, Ep i E
+vxx, xnh E ] +J GE `S Ehi +V xEh hV
+vxx, i xnh +V xE +S xhi <.
27. (1) xkE E{j Ci E +x E{j Ci, nhi + xnh xkE E{j
Ci
|h{j, xnh +Vv xn] E Ev` +l xnh +i +S nxE{x +x E{j
xn n`, {E V +Mn Pb if Ev`, vO + +h + Ci, xnh Ci S
|h{j nxiS E E{j iS {` E : vi
iin.
{i, Si +vE, =Ci E{j Cix n { Ehx, xn nS =Ci
Ev, xn n{I +vE x Bf +hJ Evx fx ni <.
(2) xkE E{j Ci E +x E{j Ci, E 25 S {]-E (1) +x,
xnh` +V n Ei, V Ev` xnhS Mh E + + Ev` +
CiS +nVi E niBf CE, ES +M> h hx V E :
30 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
{i, {]-E (1) +x Ehi f ni Mi + i, + E{j Ci V
Ev` f ni Mi + i EvEi + CiS +nVi E niBf
ES +iCi CE V E.
(3) {]-E (2) +x V E CE, + CiS <C]xE Eb Jiv V
Ehi < +h E 49 +x iin E {rix ={Mi +hhi <.
xnhv 28. (1) |iE xnhEi Ci +h V Ci ] +J{j GE xx nhi +
vh. + i Ci, xnhS E ixi n E iv Ehi n, i Ehi
i + xxi, + ix +h + Evi Si +vE E.
(2) Si +vE, {]-E (1) +x n E iS +v E ix Jj
Ex Pi|h xnhS i{i vh i E {rix + Evv x Ei
i E ]x i i :
{i, i E + i|h + i{S vhS vi Si +vES
xiS +Ei +h x :
{i +hJ + E, Si +vE, + Ci xhS v n xnhS
i{v vh Eh`S xi ]x h x.
(3) Ep i E +vxx Ehi vh ]h E x Eh hV
+vxx vh ] E x E +S xhi <.
xnh q Eh. 29. (1) Si +vE BEi i:x E xnhEi Cix E + CiS i
Z + iS En x nJ E +Vx, {f {li Si P>x i
Ehi < + ix +h + Evv xnh q Ei <,----
(E) ES i Ehi Ehi vn Jbi E +, {hi: iii
E + ; +x En lEb BEjEi E +, CiEh E + E +xl
iS ] + ; E
(J) vtS Sxi Ehi n E +, E
(M) E 25 S {]-E (3) +x xnhEi Ci <i E{j Ci E
22 E E 24 +x {f xnh` {j `h x.
(2) Si +vE----
(E) V xnhEi Cix i Ehi < i|h + +vxS iinS E
iJ Ehi + xS =Px E + ; E
(J) E 10 +x E h Cix ix M{`S E EvS h n
E x ; E
(M) Jb (J) v xn] Ehi + Ci Ehi Cix xS
M Ev` h n E x ; E
(P) E 25 S {]-E (3) +x V Ehi Cix SUx xnh E +
ix xnhS nxE{x xS +i vn E x, E
(R) V Ehi xnh bx, i{ +i Elx Ex E ili {x |{i
E +,
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 31

i, Ehi +MnS nxE i M ] + nxE{x CiS xnh q

Ei < :
{i, Si +vE, + Ci iS hh bhS v n xnh q
Eh x.
(3) Ex xnh q E i q ES nxE{--- M + E <i n E
xnh q ES nxE{ E nxExi xSi E +i E xi, Ehi Ev`
+vxx E <i n E hS E +vxx E ix i E
xx Ehi +vx { {bhS CiS ni {h h x.
(4) Ep i E +vxx xnh q Eh hV +vxx xnh q E
+S xhi <.
(5) VS xnh q Z + + |iE xnhEi Ci, + xnh q ES Mi{S
n `i + x]S +h `i + +v-i E i iv +ii
+ x]S E b i E i j jO v +ii + x]
ES V E i CE E + i n + =u] EBf i CE
{E i Ehi < + {rix Mhx E, V Vi + i CE <C]xE V
Jii E <C]xE Eb Jii JS Px |nx E :
{i, b i E j jO ii, E{j Ci, =Ci b i E
j jO Pi ii i Ehi < + ]CES |hi E E
x] ES V EBf E E 15 +x + b iS E j jOS
EBf, {E V +vE + if, CE .
(6) {]-E (5) +x n + CE i Ehi < + {rix {Mhi
Ehi <.
30. (1) i Ehi < + i +vx x, Si +vEx i:x VS xnh q
xnh q E + + Ehi xnhEi Ci iS xnh q ES +n VS ES +n
M Ph.
nxE{x i nS +i i ix xnh q ES +n M Phi Ei +
+vEEb +V Ei <.
(2) Si +vE, ii i Ehi < + ix + Evi
+nu BEi xnh q ES +n M Pi < E +V ]i < :
{i, +Vn, +{ hh bhS V v n xnh q ES +n M
Ph` E +V ]hi h x.
(3) Ep i E +vxx xnh q ES +n M Ph hV +vxx
xnh q ES +n M Phi + +S xhi <.
|Eh i
ES VE, V{j x{j
31. (1) E{j iS {` Eix xnhEi Ci,--- ES VE.
(E) {`v iS x-+h +ii + i |{iEi {` Eh` i
h{ E hS , E
32 ] x V{j +vh M {S, 12, 2017/J 22, E 1939

(J) +x Ehi ii iS {Sh E i i |{iEi ={v Ex

nix i{ E i,----
iS hx, |h +h , i +E E +h i Ehi < + <i
i{ nh ES VE n< :
{i, x, {nS x, +vSxu, VS vi ES VE nhi <
+ iS E {`S |M xn] Ei i i Ehi < + i +h +
ix ES VE nhi <.
(2) E{j S {` Eh xnhEi Ci S iin Eh{ E ixi {i
i E Evv S hx, i +E E +h i Ehi < +
<i i{ nh ES VE n< :
{i, x, {nS x, +vSxu +h iv xn E ix +vx
x, {f ii S |M xn] Ei <,
(E) {`S ii n Ehi <i EMn{j ES VE +S xhi < ;
E
(J) ES VE nhS +Ei +h x.
(3) {]-E (1) +h (2) v E +ii + i,-----
(E) xnhEi Ci, xnh |h{j nS nxE{x BE xS +i +h
i Ehi < + ix, xnh +i +S nxE{x Z i
xnh |h{j nS nxE{iS Evv +Mn n VES BV vi
VE ni <.
(J) xnhEi Ci i Ehi < + ix +vx x + ix V,
{` Ehi + i E +l nxS nx {{I E + i ES
VE nhS +Ei +h x.
(M) Eix ] i E E nx {h E E 10 S
iin+x E h xnhEi Ci, E VES BV i Ehi < +
iix i{ +ii +h {`S nE n< :
{i, xnhEi Cix {` Ehi + i E E nxS nx
{{I E + i {`S nE, i Ehi i + iS +vx x +h i
ix nhS +Ei +h x.
(P) xnhEi Ci, ix i E E nxS Ehi {` EhS vi
i +O CE i Ehi < + i{ +ii + |{i |hE
(] >S) E +x Ehi EMn{j, + CE S { hx n< ;
(R) V, i E +l nx S Ehi {` EhS vi i +O
CE xnhEi Cix, |{i |hE n + {i, ixi + {` Ehi
+ x iiS E VE nhi + x i, =Ci xnhEi Ci, V Cix
CE n i i Ci + Ei {i |hE ni <.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 33

(S) E 9 S {]-E (3) E {]-E (4) +x E h n +

xnhEi Ci, i E E nx |{i ZS nxE V xnhEi x +
{`nEbx i |{i Z iS E S E nxS vi VE n<.
(U) E 9 S {]-E (3) E {]-E (4) +x E h n +
xnhEi Ci, {`n |nx Ei |nx |hE n<.
(4) Vv M{`S J h{j E M{`S |nx +ii +ii i iS
+Jbi {`S ii VE , + |iE h{j nhi i E lli |iE + |nx
|{i i i{ E i nhi <.
(5) {]-E (3) S Jb (P) S iinx +vx x, S +Jbi {`S
ii,----
(E) V |nx EhS n nxE ni `ihVM +, i VE |nx
EhS n nxE E i{ nhi < ;
(J) V |nx EhS n nxE ni `ihVM x, i VE
{`n V |nx |{i Z + i{ E i nhi < ;
(M) V |nx P]x {h h Vb M + i VE , i P]x {h hS
nxE E i{ nhi <.
(6) V {` {h h{ n+x {` n Z + iii VE , {`
n Z + i nhi < +h + VE {` + |E n h{ Z
{`S n{i nhi <.
(7) {]-E (1) v E +ii + i, V i GS E {i EhS
xi {`hi i + E Pi + + {` Ehi h{ i hi +
+ i VE , {` Ehi h{ E i E i S nxE{x
xS +i, {E V +Mn Pb i, nhi <.
{]Eh.---- ES |Vxl, ES VE n|Mi, +Mn E {`S
vi {`nx n Ehi vi VE S i.
32. (1) V Ci xnhEi x i Ci +vxx Ehi i E E +xvEii
nxS {`S ii Ehi CE ES {x M Eh x. E M
Eh |iv.
(2) Ehi xnhEi Ci +vxS E iJ E xS iinx +xx
+ iiCi + Ehi E M Eh x.
33. +vxi E ii +i + <i Ehi Eti E +ii ES VE
+ i, Vl Ehi {` nEi E Vi, + {`Ei E nh n +h <i
+ |iE Ci xvhS vi EMn{j E VE +h J <i EMn{j v EMn{j v
ES CE
+ V {` E + iS EiS M xh V ES CE + i |Jx n nh.
{V.
34. (1) Ehi i E E nxS {` EhEi Vl ES VE nhi V{j +h
i +h E{j E i E VEv +E E E{j E + {`i x{j.
n + E{I +vE +S +fi, E {` E i Vl |{iEiEbx {i
E Vii, E {` E i E E nxS Vl Eii +fx i ; +
Vx + i E E nxS {` E + + xnhEi Ci, ii i
E|h + i{S +i + V{j |{iEi ni <.
M {S---36-5
34 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(2) i E E nxS {`S ii V Ci V{j ni + Ehi
xnhEi Ci, V xi + V{j nhi + + i xS hv + V{jS
i{ Pi E, {i V k v + {` Ehi + i i k S
{ixiS {] xS +i E |ii E h nJ EhS nxE, {E V
+Mn Pb ixi + V{jS i{ i Pi Ei h xi +h i Ehi <
+ix E ni Vi Ehi < :
{i, V + {` E V S +x Ehi Ci ]E M + i
{`nS =u] Eniv E{i Eh {xM +h x.
(3) Ehi i E E nxS {` EhEi Vl ES VE nhi i +h
E{j i E VEv +h +E E , E{j E + {`i n
+ E{I E +S +fi, + + i E E nxS {` E
+ + xnhEi Ci ii i E|h + i{S +i + x{j
|{iEi ni <.
(4) i E E nxS {`S ii V Ci x{j ni + Ehi
xnhEi Ci, V xi + x{j nhi + + i xS hv + x{jS
i{ Pi E +h i Ehi < + ix EniS Vx Ehi <.
{]Eh.---- +vxS |Vxl x{j n|Mi {h VES
i.
|Eh +`
J +J
J <i 35. (1) |iE xnhEi Ci, +{ J vtS `Eh, xnh |h{ji xn
+J.
E|h,----
(E) iS =i{nx E xi,
(J) i E E nxS +E E VE {`,
(M) iS `,
(P) Pi x] ES V CE,
(R) n + +h =u] E, +h
(S) vi i Ehi i + +x i{,
iS J xSE J ` {Ii E :
{i, Vl xnh |h{ji vtS BE{I +vE `Eh xn] E +i il, i
vtS |iE `Eh vi + J, i i vtS `Eh `hi i :
{i +hJ + E, xnhEi Ci, i Ehi < + ix, <C]xE {i
+ J +x i{ `i i {Ii Ei i.
(2) iS `h Eh` {hi h MnS E JS E Ehi +x
VMS |iE E E {SE |iE iEn i xnhEi Ci + E x Ii
x Pi, i |E, |i +h i Ehi < +ix iS <i r i{S
+J `.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 35
(3) +Ci ii xn] Ehi < + |Vx`, +iCi J E niBV
`hEi E{j CiS M +vSi Ei <.
(4) E{j CiS Ehi M, ES iinx J ` Ei x E iS
{Ih E Ei x + +Ci ] iii, i, Eh J xn Ex, i Ehi
<, + ix, J `h` + E{j CiS M, {xM ni <.
(5) V xnhEi CiS BJt k v =f i n{I +vE + +
|iE xnhEi Ci, xn J{Ebx E { J{Ebx +{ JS J{I
Ex P< +h E 44 S {]-E (2) +x J{I E E JS |i,
+{ h{j +h vi i Ehi < + xxi +h +ix + +x
EMn{j, S |i n E.
(6) E 17 S {]-E (5) S Jb (V) S iinS +vx x, Vl xnhEi
Ci, {]-E (1) +x i E E nxS J `hi E E il, Si
+vE, Vh E + i E E nxS + CiEbx {` Ehi + i +
Vx, i x Pi + i E E nx n + ES CE, xSi
E, +h iii E 73 E, lli, E 74 S iin + E xSi Eh`
M i , M i.
36. E 35 S {]-E (1) +x J{iE E +x +J `h iS {Ih Eh J Vix Ex
+E + |iE xnhEi Ci, + J +J vi S E h{j `hS
Ev.
nJ EhS xi nxE{x k xS Ev {i <{i iS Vix E :
{i, V Ehi xnhEi Ci, Ehi +{ |vE E {xIh |vE
E +{ xvEh E x +{ E {xIh E <i Ehi
Ei M i ix E +Cix nJ E +, {IE +, E |Eh BEh J
BJt +{vq iS SE + + Ehi xnhEi Ci, + +{S E
{xIhS E ES E SES i vi + J{iE +h <i
+J S, + +{S E {xIhS E ES E SES xE Mxi, BE
S Ev, E xn] E Ev, {E V xiS + i Ev{i, {Ih
E.
|Eh x>
h
37. (1) x] iE, +x E{j Ci +h E 10 E E 51 E VE {`S
E 52 S iin+x E h Ci iCi |iE xnhEi Ci, E Evv i{ nJ
VS {` E + + i E E nxS VE {`S i{, =Ci E Eh.
Ev Mixi h xS n n E i{ i Ehi < + xxi
+ ix <C]xE {rix nJ E +h + i{ =Ci {`S |{iEi i
Ehi < + nii + ix Ehi < :
{i, xnhEi Ci, E Ev Mixi h xS 11 n{x i 15
n{iS Evi VE {`S i{ nJ Eh {xM +h x :
{i +hJ + E, +Ci, +vSxu, iv xn] Ehi < + E{j CiS
M`, + i{ n Eh`S En Eh J xn Ex, fi < :
{i iS Ep E +Cix +vSi E Ehi f En +Cix +vSi
E +S xhi <.
(2) V xnhEi Ci E 38 S {]-E (3) +x i{ E +i E
E 38 S {]-E (4) +x x] iES +E {` vi i{ E
+i + |iE xnhEi Ci, + i Ehi + i{, E EvS Mixi
M {S---36-5+
36 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
h xS 17 n E i{ {i, 15 nS +MnS x + n BEi
E E ] +h {]-E (1) +x ix nJ E i{ inx vi
Z|h +i.
(3) Ehi E Ev` V Ehi xnhEi Cix, {]-E (1) +x, i{
nJ E + +h E 42 E E 43 +x iv Mi + i i, iv
Ehi SE E MhE +fx +, + SE E MhE i Ehi < + ix
v +h + E Ev` nJ ES h{jv + SE E MhE
ES E E h E +, E i V, +, :
{i, {]-E (1) +x nJ E i{S ii Ehi SE E MhE
v vh Eh + i{ vi + k S {ixiS {] x`,
E 39 +x h nJ Exi E r E h xi, {E V +Mn Pb
ixi {xM +h x.
{]Eh.---- |EhS |Vx` VE {`S i{ n|Mi Ehi
E EvS nx VE {` vi nhi + VE, x{j, V{j +h vi
VE S i{S +.
+E {`S 38. (1) x] iE E +x E{j Ci E E 10 E E 51 E
i{ nJ E 52 S iin+x E h Ci iCi, |iE xnhEi Ci, iS +E {`
Eh. V E x{jS i{ i Eh`, E 37 S {]-E (1) +x E VE
{` V E x{j S vi i{ S +Ei +, {bih E, i
i E, ii n E E i M +h E 37 S {]-E (1) +x
{`nx Pi E x + {`S vi i |{i Z +E {`S +h
V E x {jS i{S ii E.
(2) x] iE E +x E{j Ci E E 10 E E 51 E E
52 +x E h Ci iCi, |iE xnhEi Ci, V +vxx |ii
+ES +v E n + + i E E nxS +E {` E{j i E
E nxS +E {`S +h BEiE i E +vxJ E{j +
+l V E |E +vx, 1975 S E 3 +x BEiE i E n +
+ i E E nxS +E {`S +h E Evv + {`S vi
|{i Z V E x {jS i{, i E EvS Mixi h xS n
nxi, {i i xS {v n E i{, i Ehi < + xxi +h
+ ix <C]xE {rix nJ E :
{i, +Ci +vSxu, ii xn] Ehi < i|h + E{j CiS
M` + i{ nJ Eh` Eh J xn Ex, En fi < :
{i +hJ + E, Ep E +Cix +vSi E Ehi f En +Cix
+vSi E +S xhi <.
(3) |{iEix {`i n E, M E ] E, +h {]-E (2)
+x nJ E i{, i Ehi < +ix + niS +i vi {`n
Ehi <.
(4) |{iEix E 39 S {]-E (2) E {]-E (4) +x nJ E
hv n E, M E ] E {`S i{, i Ehi <
+ ix + niS +i vi {`n Ehi <.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 37

(5) Vx {]-E (2) +x, Ehi E EvS i{ n E + +h E

42 E E 43 +x iv Mi + i + Ehi xnhEi Ci, ii Ehi
SE E MhE +, V E Evv + SE E MhE xnx + + i
E Evi + SE E MhE i Ehi < + ix ni E +h + E
Ev` nJ ES hi + SE E MhE ES E h E
+, E i V, +, :
{i, {]-E (2) +x nJ E i{S ii Ehi SE E MhE
v vh Eh, + i{ vi + k S {ixiS {]
x` E 39 +x h nJ Exi E r E h nJ Exi, {E
V +Mn Pb ixi, {xM +h x.
39. (1) x] iE E +x E{j Ci E E 10 E E 51 E h nJ
E 52 S iinx E h Ci, iCi |iE xnhEi Ci, i E E Eh.
nxS +E VE {`, Pi x] ES V CE, n + E, E
i Ehi < + +x i{ iS |iE Eb xS E iS MS h
+ Eb xS E iS MS MixiS xS n E i{ i
Ehi < + xxi + ix <C]xE {rix nJ E.
(2) E 10 S iin+x E h Ehi xnhEi Ci, Vi =fS, i
E E nxS +E {`S, n + ES +h ES |iE iS
E ii MS h, + iS {ixi +` nS +i i Ehi < +
xxi <C]xE {rix nJ E.
(3) V E 51 S iin+x iix E Ex Eh +E +, i |iE
xnhEi Ci, V xi + Vi E +i + xS h, + xS
{ixi n nS +i, i Ehi < + xxi ix, <C]xE {rix nJ
E.
(4) x] iE hx xnh E |iE E{j Ci, |iE Eb xS E
iS MS h + xS {ixi i nS +i i Ehi < + xxi
ix, <C]xE {rix nJ E.
(5) |iE xnhEi +x Ci, |iE Eb xS E iS MS h, i
Ehi < + xxi + ix i Eb xS {ixi nS +i E
E 27 S {]-E (1) +x xn] E xnhS EvS ]S nxi i
nS +i, {E V +Mn Pb i <C]xE {rix nJ E.
(6) +Ci, +vSxu, ii xn] Ehi < + xnhEi CiS M`
Eh J xn Ex Ex h nJ EhS En fi < :
{i, Ep E +Cix +vSi E Ehi f En +Cix +vSi E
+S xhi <.
(7) V {]-E (1) E {]-E (2) E {]-E (3) E {]-E (5) +x
h nJ Eh +E E +, + |iE xnhEi Ci, V +i nxE{i +
h nJ Eh i +E E +, i nxES +i + h|h n + E
xEb .
(8) V {]-E (1) E {]-E (2) +x h nJ Eh +E E +,
+ |iE xnhEi Ci, |iE E EvS h-----M + E Evi i E
E nxS Ehi {` Ehi + + E x, nJ E.
38 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(9) E 37 38 S iinx +vx x, V Ehi xnhEi Ci, {]-E (1)
E {]-E (2) E {]-E (3) E {]-E (4) E {]-E (5) +x h n
Exi E |vEEbx E Vh Uxx, J{I, i{h E +Vh S
{h + iJV, ii Ehi MhE E SES VE +fx < i, i, +
MhE E SES VE V iS xnx + + i xS E, lli,
iS nJ ES hi +vxx iii V |nx EhS +vx x,
ni E :
{i, Ehi MhEi E SES i{i + ni, k {i ZxiS
{] x`S E n i`S h nJ Eh`S n nxExi E r
E h nJ EhS |iI nxE, {E V +Mn Pb, ixi {xM +h x.
(10) xnhEi Ci, V ix Ehi {S E EvS h nJ E x
i + E EvS h nJ EhS +xi x.

{ h. 40. |iE xnhEi Ci, V xnh {j Z + i nxE{x i xnh V E

+ i nxE{iS Evi ix VE {` E + i, VE {` i, xnh V
Exi nJ E { hi Pi E.
x] ES 41. (1) |iE xnhEi Ci iii i Ehi i + +] xvx +vx
V ES n x, +{ hi xvi E {j x] ES V CE |{i Eh` CEn
Eh +h
+ +h + CE iS <C]xE Jiv ii{i ik V Ehi <.
iS ii{i
E Eh. (2) {]-E (1) v xn] E V CE, =Ci {]-Ev xn] E hx
xvi E =u] EniS |nx`S Ci {hi <.
x] ES 42. (1) BJt xnhEi Cix (i {f Ei VS xn |{iEi + E
V ES n +) BJt E Ev` nJ E |iE +E {`S i{ :
ibx {h, i
|iii Eh (E) ii xnhEi Cix (i {f Ei VS xn {`n + Ehi
+h iS + +) iS E Ev` E {S Ehi E Ev` +{ v hu
{xMh Eh. nJ E VE {`S ii i{ ;
(J) ix +i E iS vi E |E +vx, 1975 S E 3 1975 S
+x BEiE i E, +h ; 51.

(M) x] ES V ES nS {xk,
i ix +h i niS +i {bix {hi i.
(2) ii VE {`S i{ E ix +i E iS vi E
|E +vx, 1975 S E 3 +x BEiE i E Vi + 1975 S
+E {`S vi VE E x {j i x] E V ES Mh +ii: x 51.
Ehi < +h + xi i Ehi < + ix |{iEi Ehi <.
(3) +E {`vi |{iEix E x] ES V ES n iS {``
{`nx Pi E E{I +vE + E {`nx +{ v hi VE {`
Pi E x iii, i Mi + nx Cix, i Ehi < + ix Ehi
<.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 39

(4) x] ES V ES nS {xki i Ehi < + ix

|{iEi Ehi <.
(5) V ES vi E (3) +x Ehi Mi E + +h i Mi
Ehi + + i xS v hi {`nx ii ni E x iii,
+ CE, Mi Ehi + + i xMi xiS xS |{iEiS hi,
i Ehi < + ix, i |{iEiS =u] E niv ] Ehi <.
(6) V CE nS {xk +iCi +S +fx < +, x] ES V
ES {i Mh E CE, {xk Ehi + + i xS |{iEiS
hi iS =u] Enii ] Ehi <.
(7) V {`nx E 39 S {]-E (9) v xn] E nii +{ v
hu VES E x{jS i{ Pi E + i, |{iEi, +{ =u] Eniix
{]-E (5) +x ] E CE V Eh {j +.
(8) {]-E (5) E {]-E (6) +x VS =u] Enii Ehi CE
] Ehi + + + Ehi |{iEi, =Ci {] Ex ii f CE ]
Ehi <{i, V CE PiS nxE{x + ] Ehi + E, E 50
S {]-E (1) +x xn] E nx V h {j +.
(9) {]-E (7) +x =u] Enii Ehi Vi xi n + iii,
{]-E (8) +x |nx E VS CE, i Ehi < + ix, |{iEiS
<C]xE Eb JiS ii v V Ex iu i i {i Ehi < :
{i, Ehi {lii V ES VS CE , {`nx h E VS
E{I +vE +h x.
(10) {]-E (7) S iinS =Px Ex =u] Eniix Vi E CE, V
xi + =Px E + i xS |{iEiS hi iS =u] Eniv
] Ehi < +h + |{iEi, E 50 S {]-E (3) v xn] E nx
+ |E ] Ehi h E V h n +.
43. (1) xnhEi Cix ({f Ei VS xn {`n + Ehi + =u] E
+) nJ E BJt E Evv VE {`S vi |iE V{jS i{,-- niix
E{iS
(E) ii E{j Cix, ({f, Ei VS xn |{iEi + Ehi + h, i
+) iS E Ev` E ixiS Ehi E Ev` iS v hu |iii Eh
E x] ES V ES ii E{iS n ; +h iS
{xMh Eh.
(J) =u] Eniix Ehi h E{iS nS {xk
i ix +h i niS +i ibx {hi i ;
(2) |{iEiEbx Ehi h x] ES V ES ii E{iS n Vi
+ +, {`nS =u] Eniix E{i EhqS n +ii: x Ehi <
+h + xi i Ehi < + ix, {`n Ehi <.
(3) VE {`S vi =u] Eniix ES E{iS CE x] ES
V ES ii E{iS nS E{I +vE + E |{iEix +{ v hv
ii V{j Pi E x iii, i Mi + nx Cix i Ehi < +
ix Ehi <.
40 ] x V{j +vh M {S, 12, 2017/J 22, E 1939

(4) =u] Eniix E{iS nS {xki i Ehi < + ix

{`n Ehi <.
(5) V ES vi {]-E (3) +x Ehi Mi Ehi + + +h
i Mi Ehi + + i xS v hi |{iEix ii ni E
x iii + CE, Mi Ehi + + i xMixiS xS
{`nS hi, i Ehi < + ix, i {`nS =u] Eniv
] Ehi <.
(6) nS {xk +iCi +S +fx < + =u] Eniix Ehi
E{i Ehvi CE, {xk Ehi + + i xS {`nS hi
iS =u] Eniv ] Ehi <.
(7) V |{iEix E 39 S {]-E (9) v xn] E nii +{ v
hi V{jS i{ Pi E +i i, {`n , +{ =u] Eniix {]-
E (5) +x ] E CE V Eh {j +.
(8) {]-E (5) E {]-E (6) +x VS =u] E nii Ehi CE
] Ehi + + + Ehi {`n, =Ci {]Ex ii CE ]
Ehi <{i =u] Eniix + E{iS n ES nxE{x, + ] Ehi
+ ES vi, E 50 S {]-E (1) +x xn] E nx V h n
+.
(9) {]-E (7) +x =u] Enii Ehi E{i xi n + iii,
{]-E (8) +x |nx E VS CE, i Ehi < + ix, {`nS
<C]xE Eb JiS ii v V Ex iu i i {i Ehi < :
{i, Ehi {lii V ES VS CE , |{iEix VS
E{I +vE +h x,
(10) {]-E (7) S iinS =Px Ex =u] E niix E{i E CE, V
xi + =Px E + i xi {`nS hi iS =u] E niv
] Ehi < +h + {`n, E 50 S {]-E (3) v xn] E nx
+ |E ] Ehi + E V h n +.
E h. 44. (1) x] iE, E 51 E E 52 +x E h Ci, xkE
E{j Ci +h +x E{j Ci, iCi |iE xnhEi Ci, |iE k S
E h + k S {ixiS 31 b V E i{, i Ehi <
+ xxi ix, <C]xE {rix nJ E.
(2) E 35 S {]-E (5) +x Vx +{ JS J{I Ex Ph +E
+ + |iE xnhEi Ci, E JS J{I E |i J{I E E
k h{j i k ` n E hi Pi E {`S S
h {x h{j +h i Ehi i + <i i{ {]-E (1) J
E h <C]xE {rix nJ E.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 41

45. Vx E 39 S {]-E (1) +x h nJ Eh +E +, +h VS +i h.

xnh q E + + |iE xnhEi Ci +i h i Ehi < + xxi
+ ix, xnh q ES nxE E xnh q ES +nS nxE, {E V xiS +
i nxE{x ix xS +i nJ E.
46. xnhEi Cix E 39 E E 44 E E 45 +x h nJ Ehi h En
E E + iii, + h {v nS +i nJ Eh Mh x] i Cix x].
Ehi < + xxi + ix Efhi <.
47. (1) xi nxE{i E 37 E E 38 +x +E E VE E
+E {`S i{, E E 39 E E 45 +x +E + h nJ +Eh.
Ehi E E + Ehi xnhEi Ci, V Evv + E EhS S `
+ Ev` {S V {S E ES +vx x |iE n` { <iE
h n +.
(2) xi nxE{i E 44 +x +E E h nJ Ehi E E +
Ehi xnhEi Ci V Evv + E EhS S ` + Evi Vi
iS BEh =fS { ]CE <iC nx {Mhx E E ES +vx x |iE
n` { <iE h n +.
48. (1) i E S xiS i, iS {jiS i, Ei +vx, i E
ix Efx ]EhS i +h iS E { {bh vi + <i i, i Ehi .
i + +i.
(2) xnhEi Ci, E 37 +x VE {`S i{, E 38 +x +E
{`S i{ E 39 E E 44 E E 45 +x h nJ Eh`
xi|{i i E , i E ix, |vEi Ei <.
(3) {]-E (2) v E +ii + i, i E x nJ E
h E <i i{ v n E Ehi i{S +SEiS Vn , VS
ix + h i{ nJ E + + xnhEi CiSS .
|Eh n
ES |nx
49. (1) BJt Cix, <]x] EMu E Gb] E b] Eb E xx <C] xE E, V, i
b ]x (Bx<B]) E + ]< O ]] (+]VB) S { Ex E + <i <i E
S |nx.
Ehi {riu E, V, i, E <i Ehi CE vi E |iE V ,
i Ehi i + i xvx +vx x, i Ehi < + ix `S +
CiS <C]xE Eb Jii V Ehi <.
(2) xnhEi CiS hv -xvi E x] ES V CE, E 41
+x i Ehi < + ix `S iS <C]xE V Jii V Ehi <.
(3) <C]xE Eb Jii ={v + ES, i Ehi < + ix
+ ix +vx x +h + niS +i, +vxS E iJ i E
xS iinx n + E, V, i, E <i Ehi CE vS Ehi
h Eh` ={M Ei <.
M {S---36-6
42 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(4) <C]xE V Jii ={v + ES, i Ehi < + ix
+ ix +vx x +h + niS +i, +vxS E BEiE i E
+vxS iin+x n + +, =u] ES Ehi h Eh` ={M Ei <.
(5) xnhEi CiS <C]xE V Jii {f E ={v + x] ES
V CE,---
(E) BEiE E-----|li: BEiE ES |nx Eh` {hi < +h =i
CE ,Ehi +, Ep E V E E lli P VIj E Gx iS
|nx Eh` {hi < ;
(J) Ep E-----|li: Ep ES |nx Eh` {hi < +h =i CE,
,Ehi +, BEiE ES |nx Eh` {hi < ;
(M) V E----|li: V ES |nx Eh` {hi < +h =i CE,
,Ehi +, BEiE ES |nx Eh` {hi < ;
(P) P VIj E------|li: P VIj ES |nx Eh` {hi < +h
=i CE, Ehi +, BEii ES |nx Eh` {hi < ;
(R) Ep E----V E E P VIj E S |nx Eh` {hi h
x ; +h
(S) V E E P VIj E Ep ES h Eh` {hi h x.
(6) +vxx E iJ E xx n + E, V, i, E
<i Ehi CE S |nx Exi, <C] xE E b Jii E <C] xE V Jii
E CE, E 54 S iinx {i Ei <.
(7) +vxJ E{j CiS ni, i Ehi < + ix <C]xE
ni xnv +Ji {Ii Ehi i.
(8) |iE E{j Ci, +vxJ E iJ E xJ +{ E +h
<i nh {f Gx SEi E :----
(E) +vS E EvS h vi + -xvi E +h <i
nh ;
(J) S E EvS h vi + -xvi E +h <i nh ;
(M) E 73 E 74 +x xSi E Mh +vxx E iJ
E xx n + <i Ehi CE.
(9) Vx +vxx i E E nx E + + |iE
Cix, Binr r E x i, + ES {h + i E E nxS
|{iEi ]E +S xhi <.
{]Eh.---- ES |Vxl,-----
(E) +vEi Ei xS Jii V ES nxE <C]xE Eb Ji
i V ES nxE xhi <.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 43

(J) (BE) ES nh n|MS +l, +vxJ n + E,

+ + +h iv V, i S i x ;
(nx ) +x nh n|MS +l, +vxx E iJ Ehi +
xx n + V, i, E +x Ehi CE, + +.
50. (1) +vxS iinx E iJ E xx E h {j ES i
+ {i i Evi xEb i E E i ES Ehi M hi E Eh |nx V.
+ |iE Ci, V Ev` E E iS Ehi M S + i
Ev`, {nS x xEbx +vSi Ehi < i|h +` ]CC{I
Vi x + nx, i:x V .
(2) {]-E (1) J VS {Mhx , V n + E h n i i
nS MixiS n{x i Ehi <, + ix Ehi <.
(3) BJt E{j Cix E 42 S {]-E (10) +x x] ES V ES
MV E ViS n E + E E 43 S {]-E (10) +x =u] Eniix
MV E ViS E{i E + iii, i, + MV E ViS nS
E E lli, + MV E ViS E{iS E, {nS x
xEbx +vSi Ehi < + S ]CC{I Vi x + nx V n<.
51. (1) +vxi Binr E +ii + i, x,--- iix
ES Vi.
(E) Ep ES E V xS M E +l{x ; E
(J) lxE |vEh, E
(M) E +Ehx, E
(P) {nS x xEbx +vSi Ehi i + Cix E
+ CiS |M,
(i {f Ei VS xn Vin (bbC]) + Ehi + +.) V
{`S nJ nx J {xx V {{I +vE + il + E{j i
E E nxS {`n (i {f, Ei VS xn Vi (bbC])
+ Ehi + +) |nx Ehi + E iS Jii V Ehi +
Eix BE ]CE <iC nx ES Vi Eh`
+n ni < :
{i, V BJt Vi E P VIji {`nS lx +h {`S `Eh
|{iEix xnh E Vx E, lli, P VIjx M + i Vi Ehi
h x.
{]Eh. xn] E ES ViS |Vx`, VEv n Ep
ES, V ES, BEiE ES ={ES CE Mx =i CE {`S hx
Mh V<.
(2) Ex E hx Vi E CE, V xi + Vi E +, i
xS {ixi n nS +i VinEbx xS Jii i E + ix
hi <.
(3) E{in, n , ViS n, Vi E CE, xEb CE +h
i Ehi i + +x i{ xn + |h{j Vi n<.
M {S---36-6+
44 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(4) Ehi Vinx, iix ES Vi Exi + Vi E CE
xEb V E{x {S nS +i, Vi iiS |h{j nhi E E +
i, Vin, + {S nS EvS {ixiS n{x i SE ni <{i Vii
Vi {S V {S E +vx x, hx, |inx { <iE CE .
(5) Vi, Vi E +h E 39 S {]-E (3) +x, nJ Ehi +
VinS hv n E, +{ <C]xE Eb Jiv i Ehi <
+ ix V EhS n E.
(6) Ehi Vinx, {]-E (1) +x, E hx Vi E CE xS
Jii h E E +, i, Vi E ES EiCi E 50 S {]-E
(1) S iinx V n<.
(7) EJ ES ES xSi, E 73 E E 74 v xn] E
ix Ehi <.
(8) ViS E SES Vi E Vin E Vi |{i h {ii
E 54 S iinx E Ehi < :
{i, Vi E CE, ViS <C]xE Eb Jiv V Ehi + +,
Vin Ehi {i nhi h x.
iix E 52. (1) +vxi Binr E + i, +Ei x |iE <C]xE
M Eh. hV |SEEbx (xi, Ei VS xn |SE + Ehi + +.) Vl E{j
{`S vi n |SEu M ES + il, +x {`nE bx {` E
E{j {`S x S ii, {nS x +vSi Ehi < i|h
BE ]CCx +vE x + nx {Mhi E CE M Ehi <.
{]Eh.---- {]-ES |Vx`, E{j {`S x n|MS
+l, xnhEi Cix |SEi Ehi xi E, E 9 S {]-E 5 +x
+vSi Ehi + iCi +x i E E nxS E{j {`S Vix
=Ci xi {`nx {i Ehi + E{j {`S BEh V E + i
{`S BEh , + +.
(2) {]-E (1) v xn] Ehi + CE M EhS +vE ,|SEEbx
S <i Ehi |E v +hh x.
(3) {]-E (1) +x M Ehi + CE, V xi + CE M Ehi
+ + i x {xi n nS +i i E {rix |SEu xEb
hi <.
(4) |iE |SE, i Ehi < + xxi +h + ix + x {xi
n nS +i, i xi iSu {i Ehi + i E E nxS
{` iSu { i E E nxS xMi {`S i{ +ii +h
+h {]-E (1) +x M E ES, h{j <C]xE {rix nJ E.
(5) V, {]-E (1) v xn] Ehi + CE M E + |iE |SE,
<C]xE ix ii Ehi + i E E nxS VE {`S i{
] + BE E h{j, ii {i Ehi + i E E nxS
{`S +h i k i =Ci {]-Ex M E ES i{, i k
S {ixi h b xS BEi iJ{, i Ehi < + xxi
+ ix nJ E.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 45

(6) V Ehi |SE, {]-E (4) +x h{j nJ Exi, E |vEhx

E Uxx, J{I, i{h E +Vh E S {hiCi Ehi MhE
E ii SES i{ +fx + + i, i, E 50 S {]-E (1) v xn]
E|h, VS |nxS +vx x V xi + MhE E SES i{ xnx
+ + i xi nJ ES h{ji MhE SES i{ v ni
E :
{i, Ehi MhE E SES i{v + ni Eh, k {xi
{f {] xS h{j nJ Eh` + xi nxExi E vi S h{j
n EhS |iI nxExi, {E V +MnS +, i nxExi, +h x.
(7) V {`nx |SEi i E E nx { +i, + {`n,
iS <C]xE Eb Jii, {]-E (4) +x M Ehi + +h inx |SES
h{ji nhi + V ES i Ehi < + ix n E.
(8) {]-E (4) +x, |iE |SEx nJ E {`S i{ +vxJ
xnhEi + vi {`nx i Ehi < + ix +h Evi, nJ E
VE {`S ii i{ ibx {hi <.
(9) V {]-E (4) +x |SEx nJ E VE {`S i{ E 37
+x {`nx nJ E ii i{ iVi x i Mi, i Ehi
< + ix +h + Evi nx Cix Ehi <.
(10) V ES vi {]-E (9) +x, Ehi Mi Ehi + +
+h V {`nx i xS iS v hi E |SEx iS h{ji ni E
x i, i ES V |SEx nJ E VE {`S {`nx nJ E
VE {`S {I +vE + i, =Ci {`nS =u] E niv V xi
Mi Ehi + + i xS {f x`S iS hi i Ehi
< + ix Phi <.
(11) VS =u] E nii {]-E (10) +x Ehi ES, Phi +
+, + vi {`n, + |E Phi + E + E V nxE{x n i
i nxE{x i E hi +S nxE{i, E 50 S {]-E (1) +x xn] E
nx V, + {` vi n + E h n +.
(12) ={ +CiS nV{I E nV x {n + Ehi |vE, BEi
+vxx Ehi E Eh{ E E S +ix, {f S vi
+ i{ x]v xn] Ehi < i|h, n Ehi |SE h
x] Vi <,
(E) Ehi Evnx + |SEi Ehi + i E E
nxS {` ; E
(J) + |SEi {` Eix, + |SEx l E +h + {`nx
vtS +iCi `Eh hx Pi E Mnv E Jv---M i Ehi xx
vhi i, ` iS `.
(13) {]-E (12) +x V |SE x] Vhi + + + |iE
|SE, + x] VS nxE{x EEVS 15 nS +i +E i
n E.
46 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(14) {]-E (12) +x Vhi + x]u +E + i n
Eh E E + Ehi Ci, E 122 +x Phi + E Phi < i
E< v x +hi, {S V {{i + E + i {j +.
{]Eh. ES |Vxl, vi {`n n|MS +l, |SEi
i E E nxS {` Eh {`n, + +.
x] ES 53. +vxJ V Jii ={v + x] ES V CE E 39 S,
V ES
iih. {]-E (1) +x n E v hi n|h, E 49 S {]-E (5) S
iinx BEiE i E +vxJ ES nh SEi Eh` { V
ES {x M E CE , + V Jii + { EBf Ex E
E|h + +h V x, + |E E E EBf CE, i Ehi <
+ ix +h + nii, V ES Jiix BEiE E Jii iii E.
|Eh - +E
{i
ES {i. 54. (1) BJt Ci ix Ehi ES + E VS,
Ehi +, E <i Ehi ES {i Mh` |ii nxE{x nx S +i
i Ehi < + xxi +h + ix +V Ei < :
{i, E 49 S {]-E (6) x <C]xE Eb Jii Ehi E
+ ES {iS n Eh Ehi xnhEi Ci, i Ehi < +
ix E 39 +x n E hi + {iS n Ei <.
(2) i E E nxS +E {`i ix |nx E ES {i h
CEn +, Ci ] PS Ei +Eh E H ] (vE |iIi)
+vx, 1947 +x +vSi Ehi + Ehi {I k l P]x, 1947 S
{] hV ni E Vni E E 55 +x +vSi E +x Ehi 46.
Ci E CiS M V iv + {` |{i Z i i iS ]S
n{x xS Ev {i h{, i Ehi < + xxi +h + ix
+ {i` +V Ei <.
(3) {]-E (10) S iinx +vx x, xnhEi Ci, Ehi E EvS
] x { x] ES V ES Ehi {iS n Ei < :
{i,----
(BE) ES |nx x Ei xvi {` E + ;
(nx) Vl {nS x xEbx +vSi Ehi i + i E
E nxS {`iCi VE {` (xE nx E {hi: ] n
{`iH) ES nx +vE n +h x] ES n V CE
Si Z +, il iJV <i Ehi ii, x { x] ES V ES
Ehi {i n Vh x :
{i +hJ + E, Vl xi E +vx x, i i xi E +i
iii, Ehi x { x] ES V ES {i n Vh x :
{i iS, V i E E nxS {`nx, + {` |nx E
BEiE ES {iS n E + i, Ehi x] ES V ES {i
n Vh x.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 47

(4) +Vi,
(E) +Vn {i n +S r Eh, i Ehi < + EMn{j
{ ; +h
(J) ES CE + ES E V, Ehi +, E V
ES vi, + {iS n E + + <i Ehi CE, +VnEbx
M Ehi + i E i iSEbx hi + i +h + ES +h VS
<i Ehi Ci ]Ehi + xi + r Eh, +Vn n E +
EMn{j E <i { (E 33 v xn] E EMn{j) :
{i, Vl {i hx n E CE nx J {{I E + iii,
+Vnx Ehi EMn{ j E +x BJn { n Eh +E +h x. {i i,
iSEbx + ES +h VS ES Ehi +x Ci ]Ehi +
xS ={v + EMn{j E +x {S +v |hi Eh |iY{j nJ
Ei <.
(5) + Ehi +V V Si +vES + Jj {] + E, {i
hx n E {h CE E ES M {i M + i i, inx +n Efi <
+h E 57 v xn] E + |E xSi E CE xvv V Ehi <.
(6) {]-E (5) v E +ii E + i, Si +vE, {nS
x, xEbx +vSi Ehi < + xnhEi CiS |MiCi xnhEi
Cix E i E E nxS xvi {` {iS Ehi n E
+, i Ehi < + ix +h + i, n IE ={Vx x +vx
x, ii{i {i Ehi + x] ES V CE Mx, + |E n E
BEh ES xn ]CE <iC ES ii{i {i {i ni < +h ixi +Vnx
n E EMn{jS lSi {bih E, n E {i +ii: SEi Eh`
{]-E (5) +x +n ni <.
(7) Si +vE, ii {{h + +V S nxE{x ` nS
+i, {]-E (5) J +n V E.
(8) {]-E (5) v E +ii + i, {iM CE, V + CE {f{E
Ehi vi + i, xvi V EhBV +Vn SEi Ehi < :---
(E) i E E nxS xvi {` E + xvi {`
Eix { x] E x] ES {i ;
(J) {]-E (3) +x xM x Ehi + x] E V ES {i ;
(M) VS iin Ehi + x----M i {hi: E +i: +, +h VEi
VE nhi + x E {i |hE nhi + + + {` |nx E
ES {i ;
(P) E 77 +x ES {i ;
(R) +Vnx |nx E E +h V, Ehi +, E <i Ehi CE,
V ix + E +h VS Ehi <i Ci ]E x ; E
(S) x, {nS x +vSxu xn] E i|h +VnS +
<i Mx ES E VS .
48 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(9) +{ xvEh E Ehi x S Ehi xxh, Ex, +n E
xn E +vxS E iJ E Ehi xS <i Ehi iinv E
i i +i + <i Ehi Eti Binr E +ii + i, {]-E
(8) v iin E + iiCi, Ehi {i nhi h x.
(10) Vx Ehi h n Ehi E E + E V, V` xn] nxE,
Ehi x, xvEh E +{ |vEh SEbx lMi nhi + x +
Ehi E, V E i nh +E + + xnhEi Ci, {]-E (3) +x,
Ehi {i n + i Si +vE,
(E) =Ci Cix h n E{i E E, V E, lli, iS CE
hi <i{i, n {iS |nx Jx vi < ;
(J) +vxx E tx Etx, E{j Ci V` n + {i,
n {iix i ix n x i E, V, i E <i Ehi CE n {iix
V Ei <.
{]Eh. {]-ES |Vxl, xn] nxE n|MS +l, +vxx
+{ nJ EhS +JS nxE, + +.
(11) Vix {i =ni + +n BJt +{S E {f ES +
i E +vxJ <i Ehi E |i + +h +CiS + i +
E, + {i n |iE {h hS +, E =Ci +{i E <i
Ev i nE EhS E b EhS + i, i, E{j Ci
+{ hh bhS v nxi, i xSi E + ni{i, {i Jx vi <.
(12) V {]-E (11) +x {i Jx `hi + + i, E{j Ci,
{]-E 56 v E +ii E + i, {nS x +vSi E +
i|h +{ E {f ES {h {i h CEn `i + i i, 6
]CC{I +vE +h x + nx V h CEn +.
(13) Ev Binr E +ii + i, E 27 S {]-E (2) +x
xkE E{j Cix E +-x E{j Cix V E +M> CE, + Cix V
EvEi i n xnh |h{j +i i i {h EvS vi E 39
+x +E E h nJ E xi i, {i nhi h x.
(14) Ei E +ii + i, V {iS CE BE V {{I E +
i {]-E (5) E {]-E (6) +x +Vn Ehi {i nhi h x.
{]Eh. ES |Vxl :-----
(1) {i i i E E nxS xvi {` E + xvi
{` Eix {hi + x] E x] ii hi + ES {i
E {]-E (3) +x iin E|h x xi hx xhi + iS {`
ES {i E x { x] ES V ES {i S +i i.
2. vi nxE S +l
(E) Vl ES {i ={v + il i xi E iS ii, i
i E, lli, + iv { x] E x] S vi,
(BE) V i i pM E <M xi E +i i, + i
V VVv E xv +i i VV E x V nxE i
b i nxE ; E
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 49

(nx) V i i M xi E +i i, + i V nxE q-
{ i i nxE; E
(ix) V i i ]{x xi E +i i, i `Eh vi
]{ Ex i {`S nxE ;
(J) Vl ES {i ={v + il x xi hx x iS
{`S ii, + x xi vi h V nxE nJ E + i
nxE ;
(M) Vl n ES {i ={v + il i xi E S
ii, i E, lli, + v { x] E x] S
vi ;
(BE) Vl S {` + |nx h{ {h E + il xM
n Sxv |nxS {iS nxE, E
(nx) Vl `S |nx, VE xMi EhS nxE{ +M> |{i Z
+ il VE xMi EhS nxE ;
(P) +{ |vE, +{ xvEh E Ehi x S xxh, Ex,
+n E xn S {h Vl E {iM + iii, + xxh, E x,
+n E xn EhS nxE ;
(R) {]-E (3) +x Jii x] ES V ES {iS ii, V
k + {i`S n E + i k S {i hS nxE ;
(S) +vxx E iJ E xx Vl E ii{i |nx E +
iii, i ES +i xvhxi ES VxS nxE ;
(U) {`niCi <i CiS ii, + Ci i E E nx
S nxE ; +h
(V) <i Ehi ii, ES |nxS nxE,
+ +.
55. x, {nS x, +vSxu, Ci ]PS Ei +Eh Ii
1947 S E Ci ] (vE |iIi) +vx, 1947 +x +vSi Ehi + |Ehi
46. Ehi {I k l P]x {]S hVE ni E Vni +h {i.
V + i Ehi + ix xvx +vx x, iSEbx |{i Z i E
E nxS +vSi {` ES {iS Mh CEn + E +i
ii xn] Ehi < + <i Ehi Ci E CiS M xn] Ei
<.
56. V Ehi +Vn E 54 S {]-E (5) +x ES {i nhS +n x E
n +, iS {i, i ES {]-E (1) +x +V S nxE{x ` {i V.
nS +i n x i, =Ci {]-Ex +V S nxE{x ` nS Ev
{i ZxiS nxE{x + ES {iS nxE{i, + {iS vi, {nS
x xx Ef +vSxi xn] Ehi < i|h ]CC{I +vE
+h x + nx V n + :
M {S---36-7
50 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
{i + E, Vl +xh |vE E +{ |vE E +{ xvEh E x
x n V +i { |{i Z + + +nx =n {iS Ehi n
+h + +nS {h nJ E +V |{i ZS nxE{x ` nS +i {i
n x i, {nS x +vSi Ehi <, i|h x> ]CC{I +vE
+h x + nx + {iS vi +V S nxE{x ` nS Ev
{i ZxiS nxE{x {iS nxE{i V n +
{]Eh.E 54 S {]-E (5) +x, Si +vES +nr +{
|vEx, xvEhx E Ehi xx {iS Ehi +n n + iii,
ES |Vxl, +{ |vEx, xvEhx E xx n +n , =Ci
{]-E (5) +x n +n +S xhi <.
OE Eh 57. OE Eh xv hx v Vh BE xv xEbx l{x Ehi < +h
xv. i xvv i Ehi < + ix E V Ehi i,------
(E) E 54 S {]-E (5) v xn] E ES CE ;
(J) xvi V E ES MihEix h Ehi =i{xx ; +h
(M) i |{i Z + <i E.
xvS xM. 58. (1) xEbx, i Ehi < + ix xvi V Z ES
xM OES Eh` Ehi <.
(2) x E xx xn] E |vEh, xvvS =Si ij J +h <i
r +J ` +h iS xjE J{ S Sx Ex, i Ehi
< + xxi JS E h i E.
|Eh
xvh
xvh. 59. |iE xnhEi Ci, +vxx n + ES i: xvh E +h
E 39 +x xn] E |iE E Ev`S h n E.
ii{i xvh. 60. (1) V E{j Ci, i E E nxS xSi Eh E i
M +h ES n xSi Eh +l + i, i, Si +vEEb J
{i ii{i ik ES |nx`S Eh xn Ex xi Ei < +h Si
+vE, + xi ES nxE{x xn nS Evi ix xn] E +
i|h + nx E + x ii{i ik ES h Eh nh +n V
E.
(2) V E{j Cix, i i E + + xxi v{j x{ni E + +h
+ii: xvi E ES CE +h ii{i xvi E ES CE i ES
CE |nx Eh` vxEE +h Si +vE =Si ] + E +
|ii E{j Cix n + i, i ii{i ik ES h EhS nhi .
(3) Si +vE, {]-E (1) +x xMi E +n {`S nxE{x
x{I +vE h x Bf Evi, xvh +i {i i Eh` +E
+ + i Si P>x +i xvh +n {i E :
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 51

{i, {]-Ei xn] E Ev, { Eh n +h J xn Ehi

i + Eh`, +Ci E +{ +Ci x{I +vE x Bf {f
Ev{i +h +Ci S {I +vE x Bf {f Ev{i fhi <.
(4) xnhEi Ci, ii{i xvhiMi i E E nxS {` n +
{i E 39 S {]-E (7) +x E iJ E xx xn] E nxE
x Ehi E, E 50 S {]-E (1) +x xn] E nx =Ci i E
E nx S ii E |nx EhS xi nxExiS { n{x |iI S
nxE{i----M + CE +i xvh` +n nh{ E nxi, + E
x V nh` n +.
(5) xnhEi Ci, {]-E (3) +x +i xvh` Efhi + +nS
{h {i h CEn + i, E 54 S {]-E (8) S +vx x, E 56
v iin E|h + {i V nhi <.
61. (1) Si +vE, i Ehi < + ix xnhEi CiS hS hS
+SEiS {bih Eh`, ix n E hS +h vi i{S Uxx Ei Uxx.
< +h iS, xnx + Mi, Ehi +, i Ehi < + ix
i Ei < +h ii iSEbx {]Eh Mi <.
(2) V i {]Eh x Z, xnhEi Ci ii Ehi < +h ivi
{f Ehi E Ehi h x.
(3) Si +vEEbx, Ehi +S nxE{x i nS EvS +i
E iSEbx {xM nhi < + f EvS +i vxEE {]Eh n x
ES ii E xnhEi Cix, i Mi x Exi, V xi i Mi x
E +i i xS +{ hv viE ={ Vhi E ES ii,
Si +vE, E 65 E E 66 E E 67 +x + i M i E
Ei <, E E 73 E E 74 +x E +h <i nh xSi EhS E
Ei <.
62. (1) E 73 E E 74 v Binr E +ii + i, BJn xnhEi h nJ x
Eh CiS
Ci, E 46 +x x] Vxir, E 39 E E 45 J +E i h xvh.
nJ Ehi E E i ii, Si +vE, ={v +i E ix M E
+i + vi il Si P>x, +{ k xhCix =Ci CiS E
niS xvhS E Ei < +h E 44 +x xn] iJ{x V
vi E x i S E h nJ Eh {S S EvS +i xvh
+n Efi <.
(2) xnhEi Ci, {]-E (1) J xvh +n Vhi +{x i nS
+i v h nJ E iii, =Ci xvh +n, M Phi + +S xhi
<. {i, E 50 S {]-E (1) +x V hS E E 47 +x
hS niix iS Cii h x.
63. E 73 E E 74 v Binr E +ii + i, BJn E{j xnh x E
Ci xnh E Vh {j +x xnh |{i Ehi E E E E 29 S {]-E CiS xvh.
(2) +x VS xnh q Ehi + + {i i E h {j i, iii, Si
+vE, +{ k xhCix vi E Evi + E{j CiS E
M {S---36-7+
52 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
niS xvh Ei < +h E 44 +x xn] iJ{x V vi E
x i S E h nJ Eh {S S EvS +i xvh +n Efi
< :
{i, i Ci +{ hh bhS V v n + Ehi xvh
+n {i Ei h x.
Ii 64. (1) Si +vE, E{j CkS E ni nh Ehi { xnx
|Ehi +, +{ +CiS E +CiS {{xMx, iS Ih Eh` +
x{E CiS E niS xvhS E Ei < +h V i Eix h Ehi
xvh Eh.
i |iE {h > E, + xh iSEb { Eh + i,
i xvh +n Efi < :
{i, i ni Ehi Ck vi + S JiV Ei i x +h + ni
iS {` vi + iii, + iS i V CkEb + + Ck,
Ex xvh E Vh +h E +h n + Ehi <i CE h {j +
E{j Ck +S xhi <.
(2) {]-E (1) +x n +n |{i ZS nxE{x i nS +i E{j
Cix +V E E +{ +Ci E +Ci i:x + +n SES +i +
]i + i, i + +n M P< +h E 73 E 74 v Px n E{rS
+ E.
|Eh i
J{I
E |vEx 65. (1) +Ci E ix |vEi E Ehi +vE, vh E
J{I Eh. +nu i Ehi < + Eix +h + ix, + Ev` Ehi xnhEi
CiS J{I i Pi <.
(2) {]-E (1) v xn] E +vE, xnhEi CkS vtS `Eh E
iS Ei J{I +Vi Ei <.
(3) xnhEi Ck J{I +Vi Eh{ i Ehi < + ix ES
{v nx E x, <iC { +v +Mn x]u Ehi <.
(4) {]-E (1) J J{I J{I | ES nxE{x ix xS
EvS +i {h Ehi < :
{i, + xnhEi CkS vi J{I, ix xS +i {h > Eh x,
i +CkS Jj {] + iii i, Eh J xn Ex, x{I +vE
x <iE +hJ Ev fx ni <.
{]Eh.--- {]-ES |Vx`, J{I | S +l, V nxE E
|vEx M +J +h <i EMn{j xnhEi CkEbx ={v Ex nhi +
+i i nxE, E vtS `Eh |iI J{I ES nxE, {E V xiS +,
i nxE, + +.
(5) J{I EhS Evi, |vEi +vE,---
(BE) J{iE E i +E ] +, <i EMn{j S {bih Eh`,
i +E i v {h,
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 53

(nx ) i +E ] + i n Eh +h J{I {h Eh`

Eh,
i xnhEi Ck i <.
(6) J{I {i Z, Si +vE, VS +JS J{I E + i
xnhEi Ck, xEi, iS CE +h +vx i +h + xEqS Eh i
nS +i E.
(7) {]-E (1) +x +Vi E J{IS {h E xS E i
E +S E SEx {i nS E SEx x] ES V CE PiS E
iS { ES =PbE + + iii, Si +vE E 73 E 74 +x
E< Ei <.
66. (1) E +CkS nVx E nVS x + Ehi +vE{f UxxS, J{I.
SES, +xhS E <i Ehi ES Ehi ]{{ |EhS { +h
MiMi S i Ii Pi, iS + i Z + E, Pi E M x
E Pi V CE x ni i x iii, i, +CkS {xix, +
xnhEi Ck J Ex iu iS J{iES iS +JS, iii +CkEbx
xxni Ehi < + xn J{Ebx E { J{Ebx i{h +h J{I
Ex PhS J xn ni i.
(2) + xxni E xn J{ E { J{, xn] Ehi < +
<i i{ xn Ex ix lSii Ii |hi E + J{IS +, xn
nS EvS +i =Ck E +Ck n E:
{i, E +Ck, ii xnhEi Ckx E xn J{x E { J{x
iSEb Ehi + +Vx, E Ehi kS +h { Ehi, =Ck Ev
+hJ xn n <iE fx ni <.
(3) +vxS <i Ehi iinx E i i +i + <i
Ehi Etx xnhEi CkS JS J{I Ehi + + i,
{]-E (1) S iin M i.
(4) {]-E (1) +x J{IS +v V Ehi M E il +vxJ
E iJ E xJ Ehi Ei xnhEi Cir {hS |ii E
+ + Ehi ilS vi i +{ hh bhS v nhi <.
(5) {]-E (1) +x, + xn J{S E { J{S {E,
+JS i{hS +h J{IS JS, +CkEbx xSi Ehi < +h i iSEbx
SEi Ehi < +h i xSiEh +i +.
(6) {]-E (1) +x +Vi E J{IS {h, E xS E
i E +S E SEx {i nS E SEx x] ES V CE PiS
E iS { ES =PbE + + iii, Si +vE E 73 E 74
+x E< Ei <.
54 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
|Eh Sn
i{h, Zbi, V{i +]E
i{h, Zbi 67. (1) V +CiS nV{I E nV x Si +vE,
V{iS +vE.
(E) E{j Cix, i E E nxS {` +l i +
iS ` vi +h Ehi {x ` +, E +vxx
ix CEn +h{I +vE x] ES V ES n E + E +vxJ
E SEh` +vxS E iJ E xS Ehi iinS =Pxv
i M + ; E
(J) iS iE EhS vti M + Ehi Cix +l JS
E MnS E <i Ehi `EhS Ex E |SEx VS ES |nx
EhS ] + + i ` +i E +vxx n + E
SEhS + + ix iS J E i ` +i,
+ i Eh ]i + i, i, V ES +x Ehi +vE, E{j
CiS E iS iE EhS vti M + CiS E JS E
MnS E <i Ehi `EhS ES E |SES vtS Ehi `EhS
i{h Eh` J |vEi E E.
(2) +CiS nV{I E nV x Si +vE, BEi {]-E (1)
+x E i{hx E, +xl, Ehi i EV Eh {j +i E iS
i V +vxJ Ehi E` ={M +i E iS vi +i +
Ehi EMn{j E {iE E M] Ehi `Eh M{ii ` +i + i Eh
]i + i i, + i, EMn{j E {iE E M] vhEi V{i EhEi V
ES +x Ehi +vE J |vEi E E E i: v P> E V{i E
E :
{i, V + Ehi i V{i Eh x i, Si +vE E ix
|vEi E Ehi +vE + +vES {{xMJV, E E iS +IE
i h x, iS i bx nh x E +xl iS nh-Ph Eh x + +n
V E :
{i +hJ + E, + |E V{i E EMn{j E {iE E M] +vxx
iS i{h` +h Ehi SE` E E` V{i +E +i i{iS
E, + +vEEbx `x Phi i.
(3) +vxx E iJ E xx x] EfhEi V +x
i h x + {]-E (2) v xn] E EMn{j, {iE E i E E{j Cix
E <i Ehi Cix n E +x Ehi EMn{j, {iE E i, =Ci x]
Ef{x i n{I +vE x <iC Evi + Ci {i Ehi i.
(4) {]-E (2) +x |vEi E +vE, Vi CiS Ehi i, J,
xn E EMn{j {S + + VM, E{] (+), <C]xE vx, {] E
b S i{h VV E + i + Ehi VMS nV n EhS E i
ibx =PbhS E + Ehi E{] (+), <C]xE vx, {], b ibx =PbhS
+vE +.
(5) {]-E (2) +x V CiS +Iix Ehi EMn{j V{i E +i +
Ci, V Si +vES i, + |i{ Eh E + =i Ph +xh |iE{h
vE ` E iJV, ii |vEi +vES ={lii, + +vE xni E
+ `Eh iS |i{ Eh E ii =i Ph CEn +.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 55
(6) {]-E (2) +x + |E V{i E i, +xG i Ehi < + ix
+ |hi v{j Ex n |ii n E E, lli, M + E, n
V i S h E, ii{i {i Ci Ehi i.
(7) V Ehi i {]-E (2) +x V{i E Vii +h i V{i E{x
xS +i, iSii Ehi x] n x i V CiS EVix + i
V{i E i i Ci i {i Ehi i :
{i, xS Ev , { Eh nxi x{I +vE x <iC
+hJ Ev` Si +vEEbx fx nhi <.
(8) x, Ehi iS xi E vEnE {, ES +Pi h iS
i Ph, iS `hES VMS +bSh E <i Ehi vi Sl
Ii Pi, {]-E (2) +x i V{i Exi i Ehi < + ix Si
+vEu VS Ei E ] hi < + i E iS M +vSxu
xn] Ei <.
(9) V, {]-E (8) +x xn] E + Ehi i, {]-E (2) +x
Si +vEu E ix |vEi E Ehi +vEu V{i Ehi + +i
i, i i Ehi < + ix + iS iS i E.
1974 S (10) Zbi V{i S vi +h Vn |G i 1973 S iin, Vh
2. E nbvE n Vl Vl + + il il +Ci n nJ Ehi +
i + Vx =Ci iS E 165 S {]-E (5) +i + + + n +vx
x C + ii{i EJ Zbi V{i M +i.
(11) V Si +vE, Ehi Ci Ehi ES |nx SEi + E SEhS
|ix Ei + + i Eh ]i + i i, Eh J xn Ex iS n E
J, xn E EMn{j V{i E E, +h iS {i n< +h J] h`
+vxx E iJ E xx Ehi ES vi +E + i{i
i `x P<.
(12) +Ci E ix |vEi E +vE, Ehi E{j Ci {`S E---
VE E nE ni +S i{h Eh` + E{j CiS vtS VMvx ix
|vEi E Ehi Ciu Ehi i E +l nxS Jn EhS l
Ei < +h + +vEx + |E Jn E i {i E + E{j Ci E
vtS VMS | + Ehi Ci { n {`S Ehi EVE E nE q
Exi, + i{] + |E |nx E ES {i E.
68. (1) x, xn] Ehi < + E{I +vE S iS Ehi iEi
iS {`h Eh iE vxS | Ci, i Ehi i + EMn{j + iS i{h.
vx iS i Mh i <.
(2) {]-E (1) +x MhS +Ei + EMn{ji i{, i Ehi
< + ix vO Ehi <.
(3) V {]-E (1) v xn] E Ehi iE vx Si +vEu Ehi
`Eh lhi < i i, =Ci xS | Ci =Ci {]-Ex i E
EMn{j vx {bih` n Eh +h =Ci Ci EMn{j vx n
Eh iS iS xIh {xM nh {j +.
69. (1) V +Ci, Ehi Cix E 132 S {]-E (1) S Jb (BE) +]E EhS
E (nx) E {]-E (2) +x I{j + =Ci ES {]-E (1) S Jb (E) +vE.
E Jb (J) E Jb (M) E Jb (P) v xn] E Ehi +{v E +
+ Eh ]i + i, i + Ci +]E Eh` +nu V ES Ehi
+vE |vEi E E.
56 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(2) V BJt Ci E 132 S {]-E (5) +x xn] E +{vq
{]-E (1) +x +]E E +, iii, i Ci +]E Eh` |vEi E
+vE, + Ci +]ES Eh E +h S iS +i i nbvE V
E.
(3) Vn |G i, 1973 S iin +vx x, 1974 S
(E) V BJt Ci, E 132 S {]-E (4) +x xn] E Ehi 2.
+{v` {]-E (1) +x +]E E Vi i, i Vx V Ehi < E
Vx nhi E E nbvES E`bi {`hi < ;
(J) +nJ{j Vx{j +{vS ii, +]E E Ci Vx E
+xl Ci EhS |Vxl ={+Ci E E +Ci BJt { `hS `h
+n V +vE +ii iS +vE +i +h i V iinx +vx +i iS
iinx +vx +.
{ nh` 70. (1) +vxJ Si +vE, nh |G i, 1908 S iinx 1998 S
niBV n BJt nh xS ii iin E + iS ix Ehi SEv BEi { 5.
Eh` nh` E EMn{j E +x Ehi M] n Eh` V CiS ={li i +E
Cix x
{` hS ] + Ehi Ci, x {`hS +vE +.
+vE. (2) {]-E (1) v xn] E + |iE SE i nb i, 1860 S 1860 S
E 193 E 228 S +liMi xE E +S xhi <. 45.
vtS VMi 71. (1) +CiS nV{I E nV x Si +vEx +vxx
| Eh. |vEi E Ehi +vE, S iIh Eh` +E + + Ehi
J{I, Uxx, {bih i{h EhS |Vxl, J{iE, EMn{j, MhE, MhE
|h (|O), MhE +Y (}]+)-----M i MhEi E +x {i +i ;
+h i Mh E +, +h i `Eh ={v + Ei + <i M] S i{h
Eh`, BJt xnhEi CiS vtS Ehi `Eh | Ei <.
(2) {]-E (1) v xn] E `EhS i + |iE Ci, Mh E,
{]-E (1) +x |vEi E +vE E Si |vEx xCi E J{IE
Ci E E 66 +x xxni E { J{ E xn J{,-----
(BE) i Ehi < + ix xnhEi Cix i E E `
+ +h Si |vEEb Pi E +J ;
(nx) iV E iS i + niBV ;
(ix) lSii J{I E E k JS h{j, +Ei +
i-i ;
(S) E{x +vx, 2013 S E 148 +x { J{I +, Ehi 2013 S
+ ; 18.
({S) +E +vx, 1961 S E 44E J +x, +E J{I +, 1961 S
Ehi + ; +h 43.
() <i Ehi r +J,
+ Mh ES nxE{x {v{I +vE xi <iC EEVS nS
Evi E =Ci +vE E J{IE Ci E xn J{ E, {
J{ {xM n< + +hJ Evi + +vE E J{IE Ci E xn
J{ E { J{ SEbx h UxxEi ={v Ex n<.
Si 72. (1) {, , E +vE +h O +vE Vx M
+vEx Eh +vE, Ep E +vE P VIj E +vE , +vxS +Vhv
Eh Si +vE Ei.
+vE.
(2) +Ci V i EhS Mh E i, x, +vSxu +vxS
+Vhv Si +vEx Eh` <i Ehi MS +vEx +vE
|nx Ei i +h i <.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 57
|Eh {v
Mh +h
73. (1) E SEh` b E i{ Ehi +i Elx Eh E ili b Eh
nb{h EhiCk <i Ehi Ehi Ehi E x E i E E i{
Ehi +i
+ E iS SEx {i n + E x] ES V CE SEx Pi + Elx Eh E
E { + + Si +vES xnx +, i, + |E Vx E ili nb{h
x E V E + E Vx SES {i n +, E SEx x] ES
EhiCk
V CE Pi + E { + + E +EhM Ckx, x]i xn] <i Ehi
Ehi + CE +h E 50 +x i n + V +h +vxS iinx Ehi x
E iJ E xx +EhM + i E x i BE Eh nJ E
E
x] V. E SEx
(2) Si +vE, +n Efh`S {]-E (10) v xn] E EnS {i n
Ex ix x +Mn {]-E (1) +x x] Ef. E SEx
Pi E
(3) {]-E (1) +x Ehi Evq x] Efhi + + iii, {
Si +vE E +EhM Ck, {]-E (1) J {ii i +i iiCk x] ES
V ES
+ <i Ev` x E E E SEx {i n ES E SEx xSiEh.
Pi E { x] ES V ES i{ +ii + BE h{j Vi
<.
(4) + h{jS Vh, {]-E (1) J {ii i +i iiCk
+ E EvS {]l + Eh, +vS x]i xn E Eh|hS +i
iS +vx x, Vh E {]-E (1) J i x]S V +, + xhi <.
(5) E +EhM Ck, {]-E (1) +x x] E, lli, {]-E (3)
+x h{j Vh{, + Ei iS i:S Jj Ex P>x E Si +vEEbx
JiV Ehi + ES +v, h ES E i {]-E (50) +x n
+ V i < +h + h ES J i Si +vE Ei <.
(6) Si +vE, + i + ES E +vxS
iinx E iJ E xx n + Ehi iS ES vi {]-
E (1) +x Ehi x] E, lli, {]-E (3) +x h{j Vh x.
(7) {]-E (5) +x CE, |iIi n + E{I E +S
Si +vES i x + iii, |iIi n + E{I Vf CE E
+ ifS ES vi {]-E (1) v iin E|h x] EfhS
E E.
(8) {]-E (1) +x E {]-E (3) +x E +EhM + Ehi
Ck, Eh nJ x] Efhi +S nxE{x i nS +i, E 50 +x n
+ V ES CE iii Ehi i n +h x +h =Ck x]S
vi E {i Z +S xhi <.
(9) Si +vE, E +EhM CkEbx Ehi + +nx, Ehi +,
Si Pixi, + CkEbx n + ES CE +h V +h i ES ES
n ]CE <iE E n V { {E V +vE + if, i xSi E +h i
+n Ef.
(10) Si +vE, x E E E E SEx Pi E {
x] ES V CE V vi + i S E h nJ EhS xi
nxE{x ix S +i E SES {i nS nxE{x ix S +i, {]-E
(9) +x +n Ef.
M {S---36-8
58 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(11) {]-E (6) E {]-E (8) v E +ii + i, Vl xvi
ES Ehi CE E E hx Ehi + Ehi CE, + ES n
nxE{x i nS EvS +i hi + x i, {]-E (9) +x iS
CE n +.
b Ex 74. (1) E SEh` b Ex E i{ Ehi +i Elx Ex E
E i{ ili nb{x iu Ehi E x E i E + E i SEx
Ehi +i
Elx Ex E {i n + E x] ES V CE SEx Pi + E i { + +
ili nb{x Si +vES xnx +, i + |E Vx E x E i E
iu x + E V SES {i n +, E Vx SEx x] ES V CE Pi E
E { + + E +EhM Ck, x]i xn] Ehi + CE, +h
E
E SEx E 50 +x i n + V +h i x]i xn] E ES EBf i E
{i n x i, Eh nJ x] V.
E SEx (2) Si +vE, +n Efh`S {]-E (10) v xn] E EnS
Pi E
{ Ex x +Mn {]-E (1) +x x] Ef.
x] ES (3) {]-E (1) +x Vl Ehi Evq x] Efhi + + iii,
V ES Si +vE, E +EhM Ck, {]-E (1) J {ii i +i iiCk
xSiEh. + <i EvS x E E E SEx {i n ES, E SEx
Pi E { x] ES V ES i{ +ii + BE h{j Vi
<.
(4) {]-E (3) +x h{jS Vh {]-E (1) J {ii i +i
iiCi + E EvS {`l + Eh =Ci {h{jv xn E E
SEh` b Eh E Ehi i{ +i Elx Eh E ili nbh iCi
Eh|hS +i, iS +vx x, VhE E 73 S {]-E (1) J i x]S
V +, + xhi <.
(5) E +EhM Ck, {]-E (1) +x x] Vh{, + Ei iS
i:S Jj Ex P>x E Si +vEEbx Jj Ehi + ES +v, h
ES E i E 50 +x n + V +h + ES ES {v ]CC<iE
i i < +h + h ES J i Si +vE Ei <.
(6) Si +vE + i , + ES E +vxS
iinx E iJ E xx n + Ehi iS ES vi {]-
E (1) +x Ehi x] Vh x.
(7) {]-E (5) +x CE, |iIi n + E{I E +S
Si +vES i x + iii, |iIi n + E{I Vf CE E
+ ifS ES vi {]-E (1) v iin E|h x] EfhS
E E.
(8) {]-E (1) +x E +EhM Ehi Ck, x] Ef{x i nS
+i E 50 +x n + V =Ck ES CE +h + ES ES {S
]CE <iE iS CE iii, =Ck x]S vi E {i Z
+S xhi <.
(9) Si +vE, E +EhM CkEbx Ehi + +nx, Ehi +,
Si Pixi, + CkEbx n + E, V +h iS CE xSi E +h
i +n Ef.
(10) Si +vE, x E E E SEx Pi E { x]
ES V CE V vi + i S E h nJ EhS xi nxE{x
{S S EvS +i, E lli, SES {i nS nxE{x {S S +i
{]-E (7) +x +n Ef.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 59

(11) {]-E (9) +x Ef +n VS Vhi + + + Ehi

Ck, E 50 +x n + Vi ES CE +h + ES ES {xx ]CE
<iE i, i +n Ehi +S nxE{x i nS +i iii, =Ck
x]S vi E {i Z +S xhi <.
{]Eh 1.---E 73 S +h ES |Vx`,----
(BE) ""=Ci x]S vi E'' n|Mi, E 132 J ES
+h x ;
(nx) BES EJ E h` n + J Ci +h E +x
Cix x] Efhi + + +h J Cir + E E 73 E E
74 +x {i Ehi + + i, E 122, 125, 129 130 +x i h`
n + CirS E {i ZS xhi <.
{]Eh 2.--- +vxS |Vx` ""nb{h'' n|MS +l, BJt E{j
Ckx, +vxx E iJ E xx n E h, h{j, +
E <i Ehi niBV v V il E i Eni Pi Eh +E + +
il E i Pi x Eh, E Si +vEEbx J {i hi +
Ehi i n Ehi E Eh, + +.
75. (1) x] Vh E +n Efh BJt xS E +{ xvEhS E
+nu lMi nhi + + iii, E 73 S {]-E (2) (10) E lli, xSiEhS
vh
E 74 S {]-E (2) (10) v xn] E Ev Vix, iix + lMiS iin.
Ev Mhi <.
(2) V E 74 S {]-E (1) +x x] Ef i i CkrS E
SEh` b Eh E i{ +i Elx Eh E ili nb{h n{ r
Z x, i Ef x] lx `i xS Ehi +{ |vEx E +{
xvEhx E xx xE Ef + iii, Si +vE, Vh E E 73
S {]-E (1) +x x] Efhi + i + xx + CkEbx n + E
xSi E.
(3) +{ |vES E +{ xvEhS E xS xnx Ehi +n
Efh +E + iii + +n, =Ck xn Ehi +S nxE{x nx S
+i Efhi <.
(4) E E i +EhM + CkS J {i Ehi xi |{i Z
+, E + Ckr Ehi |iE xh nhS Svx + iii, i Ck
+{ hh bhS v nhi <.
(5) Si +vE, E +EhM + Ckx { Eh n, =Ck Ck
ni n< +h Eh J xn Ex i xh iE E :
{i, Enx Ehi CkS xh ix{I +vE iE Ei h x.
(6) Si +vE, +{ +ni r il +h iS xhS v n E.
(7) +ni Mh E ES, VS +h iS CE i x]v xn]
E E{I +vE +h x +h i x]i xn] E EhiCk <i Ehi
Ehi i Mh {] nhi h x.
M {S---36-8+
60 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(8) Si +vEx xSi E ES Ei +{ |vE E +{ xvEh
E x n E iii + n E ES CE Si P>x inx
VS +h iS Ei n <.
(9) E E x ES E V---M E ni xSiEhS
+ni i xn] E + E x, n +.
(10) V i +n, E 73 S {]-E (10) v iin E|h ix S +i E
E 74 S {]-E (10) v iin E|h {S S +i Efhi + x i,
+xhS E {i Z +S xhi <.
(11) BJt n|x +{ |vEx E +{ xvEhx E =SS xx
+{ xh n + +h i xh BJt n Ei i vE `i +
+h i +{ |vES E +{ xvEhS E, =SS xS + xhr
+xG, +{ xvEhi E =SS xi E SS xi E +{ |i
+ i Vl =Ci Ex Eh nJ x] n>x E Z +, il +{
|vES xhS nxE +h +{ xvEhS xhS nxE +h =SS xS
xhS nxE E, SS xS xhS nxE v ii Z Ev, E 73
S {]-E (10) v E, lli, E 74 S {]-E (10) v xn] E Ev
Vix, Mhi <.
(12) E 73 E 74 v E +ii + i, E 39 +x n E Ehi
hx xvi E ES Ehi CE BEi {hi: E +i: x E
+ ES E n + VS Ehi CE x iii, i CE E
79 v iin+x Ehi <.
(13) BJt Ci BES Ei +Ei` E 73 E E 74 +x Ehi i
nhi + + i, +vxS Ehi +x iin+x iS Ci Ehi i
nhi h x.
M E {i 76. (1) Ehi +{ |vE E +{ xvEh E x S Ehi
xEb h +ni E xni E +vxS <i Ehi iinv E iJ E xv
x E E.
E i +i + <i Ehi Etv Binr E +ii + i, V
Ckx n Ehi CkEbx +vxJ E {i Ehi CE M E
+, +h i Ep EEb E V xEb x + |iE Ck----M V
{`S vi + CE M E + + {` E{j + E x-- Si x Pi,
=Ck CE iiE xEb .
(2) {]-E (1) +x Ehi CE x h +E +, +h i + |E
hi + x i ii, Si +vE, + CE h Vn +h
Ckx, x]i xn] E =Ck CE x E h E x +h x]i xn]
E EBf i +vxS iinx iS E nhi > x i iS
Eh nJ x] Vi <.
(3) Si +vE, VS {]-E (2) +x x] V + + Ckx E
+nx, Ehi +, Si Pixi, + CkEbx n + CE xSi E
+h ixi, i Ck + xSi E CE .
(4) {]-E (1) v xn] E Ck, {]-E (1) E, lli, {]-E (3)
v xn] E CE h +hJ V nxE ix + CE E + i
nxE{x + CE i xEb hi +S nxE{i, E 50 +x xn] E
nx i E V hnJ n +.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 61

(5) VS Eh nJ x] Vhi + i i CkEbx J xi Ehi

+, i ii i +{ hh bhS v nhi <.
(6) Si +vE x] EfS nxE{x BE S +i +n Ef.
(7) +n Efh xS E +{ xvEhS +nu, lMi n +
iii, BE S Ev Vix, + lMiS Ev Mhi <.
(8) Si +vE, +{ +ni r il +h iS xhS v Eh n E.
(9) {]-E (1) E {]-E (3) +x xEb hi + Eix {]-E
(1) v xn] E {`S vi CkEbx n + Ehi E, +, Vi
Ehi <.
(10) {]-E (9) +x Vx Exi, Ehi CE E iii, +
E CE, BEi xvi V Ehi <, E + ES x Eh Ck i
{i Ehi <.
(11) ES V x E M + + Ck, E 54 S iinx i
E ES {i h` +V Ei <.
77. (1) V xnhEi Ckx ViMi {` Vx BJt i Ep E E n{h ix
E
V E +, {i xi i, +iV {` +S xh Z + i i +h Ep
Ehi < + {rix +h + iS +vx x, + ES ES {i E E
V x
Ehi <. |nx E E.
(2) V xnhEi Ckx +iV {` Vx BJt i BEiE E |nx
E +, {i xi i, ViMi {` +S xh Z i + Ck n + V
ES E Ehi V hS +Ei +h x.
78. Ehi E{j Ck, +vxJ Ef +nx iSEbx n + S
E
Ehi CE, + +n Vhi +S nxE{x ix xS +i . + ES Eh.
h Ehi E E S E Ehi < :
{i, Si +vE, S i` i <] ] i ii, Eh J xn
Ex iSEbx xn] Ehi < + ix x{I E EvS +i, + ES
h Eh =Ck E{j Ck i <.
79. (1) +vxS Ehi iinx E iJ E xx BJt ES .
CkEbx n + Ehi CE hi + x i ii, Si +vE J xn
E Ehi BE E +xE {rix i CE EhS E E,---
(E) Si +vE, + Ck h + V Ehi CE Si +vES
E + <i Ehi xn] +vES xjhi + + Ehi Eix, +
n CE E{x Pi < E i E{x Ph + <i Ehi xn] +vE
Mi <.
(J) Si +vE, + CkS V Ehi i Si +vES E
<i Ehi xn] +vES xjhi +i + Ehi i +bx `x E
iS G Ex iu, + n CE Ei < E i Eh + <i
Ehi xn] +vE Mi <.
62 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(M) (BE) Si +vE, J x]u, V Ehi n CkEbx +
Ck { n +i E i n i E V Ehi n Ck + CkEi
E iS Ehi { vh Ei E xi { vh E + Ehi n Ck,
xEb, BEi i { n Zxi E i vh Exi iiE E i x]i
xn] E E niS +i, + CkEbx n + CE h` Vf
{ { +i if { h, E i { i EBf +i E i E{I E
+i i i {h { h i < ;
(nx) ={-Jb (BE) +x V Ci x] {`hi + + i |iE Ci
+ x]S +x{x Eh` v + +h Ex V + Ehi x]
]{ E, EM E{x E E x {`hi + + i, Ehi x, |l
E +Ei r + i |nx Ehi h{ Ehi xnS, {`ExS E
J Ehi i + M]S |Vx` Ehi {E, ` V {i, {j
E +x Ehi niBV n EhS +Ei +h x ;
(ix) ={-Jb (BE) +x V Ci x] {`hi + + i Cix i
x]x x |nx Ehi E E + i ii, i Ci x]v xn]
E ES vi En +S xhi < +h i +vxS E
iJ E xS {h M i ;
(S) ={-Jb (BE) +x x] {`h +vE, Ehi + x]i
vh Ei < E + x] q Ei < E x]S +xMx Ehi |nx
Eh`S ni fi < ;
({S) ={-Jb (BE) +x {` x]S +x{xl Ehi |nx Eh
Ehi Cix E Eh CiS |vEx |nx E +S xhi <
+h xEb V h + |nx, {iv xn] E ES n{i En
Cii + CiS =Si { ni {x Z +S xhi < ;
() ={-Jb (BE) +x Efhi + x] En Ci Vhi +xi
iS Ehi ni bh Ehi Ci, E, V i ` ni b
n{i E En CiS niS n{i, {E V E +, iEi x
Ci: n + ;
(i) ={-Jb (BE) +x V Ci x] Vhi + + i Cix,
iS Vhi + x]S Mh Ehi + CE E i ES
Ehi M, En CiEbx n x E ix En Ci` E iS ix
Ehi CE vh E x Mh E CE E i ES Ehi M =Ci
CiEbx n +S i x E + Ci` E iS ix vh EhS
i x + x] {`h +vES Jj {] + ix r E + i,
Ev +ii + Ehi M] Ehi + CE, E i ES M
x |nx Eh` V Ci x] Vhi + + i Ci i hi
+ +S xhi h x ;
(P) Si +vE, ii E xx, + CiS ES E
iS xjhvx + Ehi VM E l k +]Ex `i < +h i
k n ES h <{i xr Ei < ; +h =Ck n ES Ehi M E
+]Ex ` E Pi kS Ei Ehi + +]EhxiS {f i
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 63

nS Ev` SEi Ehi + x i =Ci k EhS l Ei <

+h + Gix =i{xx, n CE +h SEi x E GS JS nJS
S b Ei < +h E CE, Ehi + i, + Ci nhi < ;
(R) Si +vE, + CiEbx n CE xn] Eh iS I
+ |h{j i Ei < +h i + CiS ES Ehi k V
Vi + E + Ci V Vi i E iS vn Ei i VS VvEEb
E xx |vEi E Ehi +vEEb {`i < +h =Ci VvE
E =Ci +vE + |h{j , + CiEbx, Vh E i Vx S
lEE i + Vx i +iMi xn] E CE EhS E E ;
1974 (S) Vn |G i, 1973 v E +ii + i, Si +vE
S 2. =Si nbvEEb +V nJ Ei < +h + nbvE, + CiEbx, Vh E
ix n pnb i + Vx i +iMi xn] E CE EhS E
E.
(2) +vxx E iJ E xx E xx Ehi v{jS
E +x JS x{ni E +]v + iin Ehi + + E, +
J+x Ehi n CE {]-E (1) v xvi E ix Ehi <
i i CE, S Ehi +x {ri x x {Si, i {]-ES iinx
Ehi <.
(3) V +vxS Ehi iinx E iJ E xx BJt
Ciu x ES, VS E iS Ehi CE n + +h i hi
+ x i Ep ES Si +vE, =Ci ES lEE Eix, =Ci
CiEbx Vh E Ep ES lEE i + Vx ES Ei < +h +
E CE xS Jii V Ei <.
(4) {]-E (3) +x E CE, Ep E +h V x n
+ E{I E + i, vi xS Ji V ES CE, |iE
+ x n + ES |hi +.
80. E{j Cix nJ E +Vx, +Ci, Eh J xn Ex, i Ehi {iv ES
i + xv i E 50 +x V hS +vx x, + Cix, Ehi h<i ES
Eh.
hi xvi E nix n + EiCi, +vxx n +
Ehi CE 24 {I +vE xi <iC E {iv h` ni fx ni <
E i CE h {xM ni < :
{i, h EhS xi nxE Ehi {i hi E Ehi < i ii
+ nxE n + {h +nk E CE iiE n |n < +h i Ci
+hJ Ehi x] x Vi i CE ` {j `.
81. BJn Ci, iSEbx Ehi CE n Zxi, E bhS Ii |Eh
=qx, <i Ehi CiS l, G, Mh, +nn, u E iS Ehi kS x{kS iih
lE `h.
iihS <i Ehi {rix iS ES E iS ii k E iS
M xh E iii, =Ci CiEbx n + Ehi ES E <i Ehi
ES vi Ehi nS ixi + E iih xlE ` :
64 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
{i, V, nxx { n P>x +h +vxx + E |i +S
Sx xix E =Ci CiEbx + n ES E <i n ES Sx xix E Si
+vES {{xMx, xh E + E iih E + i, + E
iih, xlE `h x.
k 82. xn nJ i, 2016 i +xl iin E + iiCi, i i 2016 S
ES |l 31.
+h. +i + Ehi Eti Binr E +ii + i, E, V E i
{] BJt E{j CiEbx E <i Ehi CiEbx n + V Ehi CE,
x nh i n +, + Ehi CE , + E{j CiS E, lli, +
CiS k |l +.
Ii 83. (1) E 62, E E 63 E E 64 E E 67 E E 73 E
|Eh S E 74 J Ehi E |i +ix, xS S iS Ih EhS
Ih Eh`
ii{i V{i |Vx`, i Eh +E +i +CiS i Z + i ii, i J +nu,
+hh. i Ehi < + ix E{j CiS E Ji iS ES Ehi k,
ii{i V{i +hi <.
(2) + |iE ii{i V{i , {]-E (1) +x +n Efhi +S nxE{x
BE S Ev {xi, +i +hS n <.
Ii 84. +vxx n + Ehi ES, iS, VS E <i Ehi
S E
S `h i ES (i {f Ei VS xn E nh + E +) vi MhS
vO +h. Ehi x], Ehi E{j Ci E +x Ehi Ci Vhi + +
+h + E nhS vi, Ehi +{, {xIh +V nJ Ehi + + E
+x Ehi E Ehi + +, i ii xi,----
(E) + +{i, {xIhi E <i Ev + E nhS Ei f
Ehi + + i +Ci, + E nhS Vf CE fhi + +
ifS ES ii i E{j Ci E Ehi +x Ci n MhS
x] V +h + +{, {xIh E E xEi Efh{, iS V
MhS x]v ] + + E nhS vi S Ehi E,
E +x E, Ehi xx MhS x] x Vi, + E xEi EfhS
Mi{ V ]{{ i i ]{{{x i {f S `i <.
(J) + +{i, {xIhi E <i Ehi Ei + E nhS CE
E Ehi + + i,----
(BE) +Cix i E{j Ci MhS xx x] VhS +Ei
+h x ;
(nx) +Ci, i Ci +h S E VSEb |i + i
=Si |vE + CE E ES Sx n< ;
(ix) + +{, {xIh E <i E xEi Efh{ iS
V MhS x]S +v Ehi + S Ehi E,
+ ix E E ES ii, + +{, {xIh E E xEi
EfhS Mi{ V +li i i +l{x {f S `i <.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 65

|Eh
Ii |Ehi h EhS ni
85. (1) +vxx E nh {j + E{j Ci, iS vtS, {hi: E vtS iih
E hS
+i:, Gu, Iu, b{]]u, {xM +xYu bx E <i Ehi ix, M
ii ni.
i Ehi +, iih E iii, i E{j Ci +h V Eh i vn +|E
iii E + i Ci, {hi: E, + iihS {i{i, + iihS
{i E{j CiEbx n + E, V E Ehi i nh`, Ci{h +h
{lE{h {j + - M + E, V E i + iihS { xSi Ehi +
+ {i, x +, E ixi xSi Ehi + +.
(2) {]-E (1) v xn vtS iii, + vn BEi iS i:S xx
E BJt +x xx Si +, i + iihS nxE{x iSEbx E i
E E nxS {` E h {j + +h V, i +vxx xnhEi
Ci + i, iS xnh |h{jv vh Eh` i Evi +V E.
86. V +Ei, iS |EiS ix Ehi E{j S {` Ei + E +Ei |Ei
Ei + i, + +Ei iS |Ei +vxJ + n +h S ni.
E h`, Ci{h {lE{h, {j +i.

87. (1) nx E ix +vE E{xS xS E xvEhS +nx E{x S

E +xl BEjEh E xEh Ehi S + +h +nS nxES +MnS BEjEh S
E
nxE i +n +i S + +h + Ehi nx E +vE E{xx +n xEhS
+i hS nxE{x h +h +nS nxE {h Evi, BEEx ii
Ehi i E E nx { +i E |{i E +i i, + {`S ni.
+h |{iS vi E{xS {`S E |{iS =fv ] E Vi
+h ix i E h {j +i.
(2) =Ci +ni E +ii + i, +vxS |Vx`, =Ci nx E
+vE E{x, =Ci +nS nxE{iS Ev` MM E{x +S Vhi <
+h =Ci E{xS xnh |h{j =Ci +n +i +S nxE{x q E Vi.
88. (1) BJt E{xS EEVS {{x i + - M i xS E, E {xS
{{xS
xvEhS +nx +xl i + - E{xS Ehi kS |{E hx xCi E
ii
|iE Ci, ({f Ev VS xn {{E + E +) iS xCixi i ni.
nS Evi +Ci iS xCiS Sx n<.
(2) +Ci, + SE Exi E i M ], i|h + i Mhi
+xi, i V nxE {{ES xCi ZiS Sx |{i Z + i nxE{x
ix xS +i {{E E{xEbx i n + E ixi n +hS i
+ Ehi E, V E i Ei iin Eh` +CiS i {{i `h +
+ CE +vSi E.
(3) V Ehi JVM E{xS EEV Mbhi + + +h +vxx
E{x Ehi Ev` xSi E Ehi E, V E i-M i Ev
E{xS {{xS {S + +l {{x ixS + +l i xiS +--
Ei + x i, E{xEbx V Ev` E n i i Evv Ehi +
E{xS SE + |iE Ci, ix +{h Ehi +I M E, +{E E
M {S---36-9
66 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
E E{xS EEVvx +{ ix EiS M Z > E x. +
+CiS Jj {] + ix r E x i, i Ci{h {lE{h + E, V E
i |nx Eh` Vn +.
JVM 89. (1) E{x +vx, 2013 i E +ii + i, V Ehi Ev` 2013 S
E{xS i E E nxS Ehi {`i JVM E{xEbx n + Ehi E, 18.
SES
ni. V E i Ei + x i, + Evv JVM E{xS SE +
|iE Ci, ix +{h Ehi +I M E, +{E E E E{xS
EEVvi +{ ix EiS M Z > E x + r E x
i, Ci{h {lE{h + E, V E i |nx Eh` Vn +.
(2) V JVM E{x VxE E{xi {ii Z + +h V Evi + E{x
JVM E{x i, i Ehi Evi i E E nxS Ehi {`iS
E, V E i E{x {ii h { Ei + x i, {]-E (1) v +ii
+ Ehi , + JVM E{xS i E E nxS + {`S vi
+ JVM E{xS SE + Ehi Ci M h x :
{i, {]-Ev +ii + Ehi + SE nhi + Ehi
CiE i M h x.
E h 90. Ehi ni E r + i, +h i +i + Ehi
EhS Mn
lS <i Eti, E + i, V +vxx Ehi E, V E i h Eh
MnS Ehi Mn l n + i Mn l +h iS |iE Mn Ci{h {lE{h
ni. + h Eh` n + :

{i, Ehi Mn, Mn lix xk i +, i E Mn l ii

J x] n>x =Ci MnS xiiS iJ +Ci E +h + Mn iS
xiiS iJ{i n + E, V E i ---M i i iJ xSi E +
+l x---- h Eh n + :
{i, +hJ + E, V + Sx xiiS iJ{x BE xS +i nhi +
x i, { {iE+x + MnS ni + Sx +Ci V iJ |{i <
i iJ{i S .
{E, 91. +vxx, V vtS vi, Ehi E, V E i n + +
i <inS
ni. vn, +Yx CiS E <i +l CiS Ehi {E, i E +Ei, + +Yx
CiS E <i +l CiS ix +h iS ` Si + i, + Ehi
+Yx Ci` E <i +l Ci`, Vh E, i Ci Yx E l i +h i
i: vn Si i + xx xvi Ehi + +i + ix iS n{i +
{E, i E +Ei SEbx E, V E i +Ehi < M +
+h +vxS E iJ Ehi + xS iin, inx M i.
{vEh 92. +vxx, V vtS vi Ehi E, V E i n + +
<inS ni. vtS E +h E{j CiS {n E {nS Ehi M, xS Ehi
+nu E inx xCi E {vEhS, |ES, +vEi iS E
|{ES E l{ES (V ii: vtS l{x Ei + + Ehi Ci, M
iS {nx Ehi +, ) xjhJ + i, + E{j Ci` Vh E, i i:
vn Si i + xx xvi Ehi + +i + ix iS n{i + {vEh,
|E, +vEi i, |{E E l{E SEbx E, V E i +Ehi
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 67

< M + +h +vxS E iJ Ehi + xS iin

inx M i.
2016 S 93. (1) xn nJ i, 2016 v +xl iin E + iiCi, Ii |Ehi
31. +vxx E, V E i h Eh n + CiS V i Z i,---- E, V E
i h
(E) i CiEbx Shi + vn iS ixi iS En |ixvEbx EhS
E <i Ehi CiEbx ShS ` + i, + En |ixv E nkv
iin.
<i Ci , +vxx + CiEbx n + E, V E i h
Eh n + ; +h
(J) i CiEbx Shi i + vn n Z + i--M i iS i{
E ixi +, iS En |ixv, i CiS {nvx V n{i +E
MhS {nS Ii + i n{i, +vxx + CiEbx n +
E, i E V h Eh n +----M + E, V E i iS i{
xSi Ehi + +, j h Ehi + x E iS ixi xSi
Ehi + +.
2016 S (2) xn nJ i, 2016 v +xl iin E + iiCi +vxx
31. E, V E i h Eh n + E{j Ci , n +Ci E]i E
CiS Pi + +h n +Ci E] E CiS P, S k MM nv
E nS M]i Mhi + + i, |iE n E nS M] Ci{h E
{lE{h, Mh E {iS +vxx E{j CiEbx n + E, V E
i h Eh n +---M + E, V E i Mh{ xSi Ehi
+ +, j h Ehi + x E Mhxi xSi Ehi + +.
2016 S (3) xn nJ i, 2016 v +xl iin E + iiCi, V
31. +vxx E, V E i h Eh n + E{j Ci Mn l
+ +h Mn l Vi Z + i, Mn + |iE Ci Ci{h E
{lE{h, Mn l Vi ZS {i +vxx Mn lEbx n +
E, V E i---M + E, V E i Mn l Vi h{ xSi E
+ j h E x E Vi Zxi xSi E +, h Eh n
+.
2016 S (4) xn nJ i, 2016 v +xl iin E + iiCi +vxx
31. E, V E i h Eh {j + BJn E{j Ci,----
(E) BJt {S {E + V i {S ix i vn Si +, E
(J) i +, V il+i Mi + l` vn Si +,
i, {Ei E il {i Ehi + i, { E l, +
{Ei E ilS {i hS {i, E{j CiEbx, h + E,
V E i h {j +, M + E, V E i , {Ei E i
lS {i h{ xSi Ehi + {i x + E ixi xSi
Ehi + +.
94. (1) E{j Ci, BJn Mn l E CiS P E BJn n +Ci <i |Ehi
ni.
E] + +h + Mn lx, Px E E]x vn EhS n E +,----
(E) + Mn l, P E E] SEbx +vxx n + E
V E i , Vh E +|E vn n Ehi +S x + Vx, +|E
vn n EhS nxE{i, xSi Ehi < ; +h
M {S---36-9+
68 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(J) + |E vn n EhS , + Mn lS Mn E + PS
E E] S n + |iE Cix, + |E vn n E + i, + Mn
l, P E E] , iS xSi E E V nhi + n +
i, h Eh, Ci{h {lE{h, n +, M xSi E + E V
nhi + i , +|E vn n Eh{ E xi xSi E + +h
={C i xn E|h, +vxS iin , + |iE Ci E Mn E
n, i i:S VhE BE E{j Ci + + Vx, i Ci i V Vl
M ii, i|h, M i.
(2) BJt Mn lS E CiS PS Sxv n Z, Mn lS
Mn E PS n , + {xSx h{ +iki i + {xSxxi +iki
+|h, E 90 S iinx v x +hi, iS {xSx{S Ehi EvEi,
+ Mn lEbx E PEbx, n + E, V E i Eh, Ci{h
{lE{h, n +i.
(3) {]-E (1) S iin, E{j Ci, Mn l E CiS P hx Vi
Z + E E{j Ci, BE n +Ci E] hx + i, iSEbx S
Vh vtS vi, Mh Z + i, C < ii{i M i +h inx, vn
n Eh`S i {]-Ei xnS +xl, Vi ZS E Mh ZS xn
hx hi <.
{]Eh.--- |EhS |Vxl,-------
(BE) ni ni Mn +vx, 2008 S iinx l{x Ehi xnh 2009 S
Ehi + ni ni Mn BE Mn l hx Vhi < ; 6.
(nx) x S +l, V x, =SS x, E SS x,
+ +.
|Eh i
+M> +vxh nh
J. 95. |Ehi, nx n +l +{Ii x i,---
(E) +M> +vxh nh S +l, +Vn Ei + E ix EhS
V i E E nxS {`S vi, E 97 S {]-E (2) v
E E 100 S {]-E (1) v xn] E E |x |vEhx E,
+{ |vEhx n xh, + + ;
(J) +{ |vEh S +l, +M> +vxh nh`, E 99 +x P]i
E +{ |vEh, + + ;
(M) +Vn S +l, +vxx xnh E E xnh h <SUE
+ Ehi Ci, + + ;
(P) +V S +l, E 97 S {]-E (1) +x |vEhEb E +V, +
+ ;
(R) |vEh S +l, +M> +vxh nh` E 96 +x P]i E,
|vEh, + + ;
+M> +vxh 96. (1) x, +vSxu, +M> +vxh nh` ] +M> +vxh |vEh
nh` xx +J Vh |vEh P]i E :
|vEh P]i
Eh. {i, x, {nS x, VEi |vEh hx E Eh` +x Vi
li + Ehi |vEh +vSi Ei <.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 69

(2) |vEh , +xG Ep Ex V xx xCi ES,---

(BE) Ep ES +vEvx BE n ; +h
(nx) V ES +vEvx BE n,
x x x +.
(3) nS xCi`S +i {ri +h iS S +] i i Ehi
i iS|h +i.
97. (1) |EhJ +M> +vxh h <SUE + +Vn V |x +M>
+M> +vxh hS Mh E + i |x xn Ex i Ehi < + xxi +vxh`
+ ix +h + E +V Ei <. +V.

(2) +vxJ V |x +M> +vxhS Mh E + i |x,----

(E) Ehi i E E nx S MEh ;
(J) +vxS iinx Ef +vSxS |Vi ;
(M) i E E nx S {`S +h S xSiEh ;
(P) E h E E h Ehi +S x x] E V ES
Ei ;
(R) i E E nx E hS niS xSiEh ;
(S) +VnS xnh EhS +Ei + E E ;
(U) Ehi i E E nx S ii +Vnx, E Ehi ]
M] i YS +liMi i E E nxS {` ES E ES {h
+ E E,
S vi + ;
98. (1) +V |{i Z, |vEh, vi +vEx i +VS |i {`hS +V |{i
l E +h +Ei +, vi +J n Eh` i : ZxiS
E{ri.
{i, Ehi ii, |vEhx + +J Mi + i + +J C
iiC E, =Ci vi +vE {i Ehi < ;
(2) |vEh, +VS Mi +JS i{h Exi +h +Vn E iS
|vEi |ixv +h vi +vE E iS |vEi |ixv S xh Pixi, +nu,
BEi +V nJ Ex Pi < E ]i < :
{i, |vEh , +Vv ={li E |x +vxS Ehi iinx +VnS
|Ehi Ehi Ev +MnS |i + E xh Pi + il, + +V
nJ Ex Ph x :
{i +hJ + E, +Vn +{ hh bhS v nJV, {]-Ex
Ehi +V ]hi h x :
{i iS, +V ] + il, + +V ]hS Eh +ni xn] Ehi
i.
(3) {]-E (2) +x Ef |iE +nS |i +Vn vi +vE
{`hi <.
(4) {]-E (2) +x +V nJ Ex Pi + il, |vEh, +VnEbx iS
`hi < + E |vEhx |{i E + +hJ iS i{h Exi +h
70 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
+Vn E iS |vEi |ixv iS vi +vE E iS |vEi |ixv
+{ hh bhS v nxi, +Vv xn] E |x +{ +M> +vxh
+vPi E ;
(5) V |x +M> +vxhS Mh E + + Ehi |xi, |vEhS
nv ixxi + il, i n, iSv in + + q E q xn Ex, n
|x xh Ph` i xh Ph`, i +{ |vEhEb xn nJ Ei.
(6) |vEh, +V |{i ZS nxE{x xn nS +i, +{ J +M>
+vxh +vPi E.
(7) |vEhx +vPi E nx lSii Ii E +h i
Ehi < + ix |hi E +M> +vxhS |i + +vPh Exi +Vn,
vi +vE +vEi + +vE {`hi <.
+M> +vxh 99. x +vSxu +M> +vxh |vEhx, +vPi E +vxhS v i
nh` +{ +{S xh Eh`, i E +M> +vxh +{ |vEh hx +J Vh
|vEh P]i
Eh. |vEh P]i E. i,-----
(BE) bx {nxni E|h Ep E J +Ci, +h
(nx) V E +Ci,
S x x + :
{i, x, {nS x, V +{ |vEh hx E Eh` n
Vi E P V Iji li + Ehi +{ |vEh +vSi Ei <.
+{ 100. (1) E 98 S {]-E (4) +x +vPi E Ehi +M> +vxh
|vEhEb li Z vi +vE, +vEi + +vE E +Vn x, +{ |vEhEb
+{ Eh. +{ Ei <.
(2) EJ |iE +{ , V +vxhr +{ ES + i +vxh
vi +vE, +vEi + +vE +Vn x V nxE Ehi + +
i nxE{x i nS Evi nJ Ehi < :
{i, +{Ei, =Ci i nS Evi +{ n x Eh { Eh i
i +{ |vEhS Jj {] + i, +{ |vE, i n{I +vE x +
+hJ Evi i n EhS ni <.
(3) EJ |iE +{ , i Ehi < + xxi + +
+h i Ehi < + ix iS {bih Ehi <.
+{ 101. (1) +{ |vEh, +{i E xn E {IEx +{ hh bhS
|vEhS v nxi, i M ]i + i|h, V r +{ E + E xn E
+n. + i +vxh +x{ + E ii n Eh + +n ni <.
(2) {]-E (1) v xn] E +n, E 100 +x +{ nJ ES E
E 98 S {]-E (5) +x xn nJ ES nxE{x xn nS Evi nhi
<.
(3) +{v E xnv xn] E Ehi t E t +{ |vEhS
nv ixxi + il, +{v E xni +ii + |xS vi, Ehi
+M> +vxh n V> Ei x + xhi <.
(4) +{ |vEhx +vPi E nx lSii Ii E +h
i Ehi < + ix |hi E +M> +vxhS BE |i, + +vPhxi,
+Vn, vi +vE +vEi + +vE +h |vEh
{`hi <.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 71

102. |vEh E +{ |vEh, E 98 E E 101 +x, ix n +M>

+nS nxE{x xS EvS +i, ii +JS nx V =Pb-=Pb +vxhS
ni.
nx h Ehi SE i:x iS xnx + + E i, vi +vEx, +vEi
+ +vEx E +Vnx E +{Eix xnx +hx n + i + Ehi
SE ni h` + Ehi +nS vh Ei < :
{i, VS {h Eniv f < E +xY x] E V Ei P] < +
Ehi ni i +Vn, E +{Ei +{ hh bhS v nhi +
E Vh x.
103. (1) |EhJ |vEhu E +{ |vEu Ehi + +M> +M>
+vxhS +vPh E,--- +vxhS
|Vi.
(E) +M> +vxh`, E 97 S {]-E (2) v xn] Ehi +
Ehi |EhS ii Vx |vEhEb Mh E i i +Vn ;
(J) +VnS vi vi +vE E +vEi + +vE
vxEE + ;
(2) +M> +vxh +vi `h En, ili E {li v n i
x i{i, {]-E (1) v xn] E +M> +vxh vxEE +.
104. (1) Vl, |vEh E +{ |vE E 98 S {]-E (4) +x E Ii
E 101 S {]-E (1) +x, +vPi Ehi + +M> +vxh, +Vnx E {liv
+M> +vxh
+{Eix bx, |iI ili nb{x E iliS { Ex, |{i E +, + xlE `h.
+f i, |vEh E +{ |vEh, + +vxh |{x xlE +S +nu
Pi E +h ixi +vxS E iJ Ehi + xS iin, Vh
E + +M> +vxh nhiS + xi + xx, +Vn M i :
{i, +Vn E +{Ei +{ hh bhS v n {]-Ex
Ehi +n nhi h x.
{]Eh.----E 73 S {]-E (2) (10) +h E 74 S {]-E (2) (10)
v xn] E EvS Mhx Eix, + +M> +vxhS nxEx h
{]-Ex +nS nxEx {i h Ev, Mhi <.
(2) {]-E (1) +x Efhi + +nS |i +Vn, vi +vE +vEi
+ +vE x {`hi <.
105. (1) |vEh E +{ |vEh x, |vEh +h
+{ |vEh
(E) v +h xIh, S +vE.
(J) Ehi Ci V h M {bh iS {l i{h Eh,
(M) +M{j Efh J{iE +x +J n Eh M {bh,
1908 S v iS +vES { EhS |Vxl nh |G i, 1908 +x
5.
nh xS +vE +i.
1974 S (2) |vEh E +{ |vEh Vn |G i, 1973 S |Eh S
2.
|VxiCi, E 195 S |Vxl nh x +S xhi < +h |vEh
1860 S E +{ |vEh{f |iE E , E 193 228 S +liMi i nb iS
45. E 196 S |Vxl xE E +S xhi <.
106. |vEh E +{ |vEh x |EhS iinS +vx x, iS i:S |vEh
E{riS xx EhS +vE +. +{ |vEh
S E{ri.
72 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
|Eh +`
+{ +h {xIh
+{ 107 (1) +vxx E Ep i E +vxx BJt +xh
|vEEb
+{ Eh. |vEEbx {i Ehi + Ehi xh E +n li Z Ehi
Ci, V nxE =Ci xh E +n + Ci Ehi + + i nxE{x
ix xS +i, xi Ehi < + +{ |vEEb +{ Ei <.
(2) +Ci, i:x +l Ep E +CiS xix, =Ci xhS E +nS
vi E +Si i:S Jj {]hS |Vx`, V Ei +xh |vEx
+vxx E Ep i E +vxx Ehi xh E +n +n {i
E + i ES +J Mi < +h iS i{h Ei < +h +Ci,
+nu i +{ +ni xn] E +, =Ci xh +l +n =n q
xhi Eh`, =Ci xh +l +n {i ES nxE{x xS +i i
n + BJt +vE, +{ |vEEb +V EhS xn ni i.
(3) Vl {]-E (2) J nhi + +n +xx, |vEi +vE +{
|vEEb +V E i ii, +{ |vE + +V Vh E, + +V +xh
|vEx n xhr +l +nr +{ Ehi + i +h + |vEi +vE
+{Ei i, + Vx E E +h +{ vi + +vxS iin
+ +V M i.
(4) +{ |vE V ={Ci ix xS E, lli, xS EvS
+i +{Ei { Eh +{ nJ Ei + xi i iS Jj {] +
i, +hJ BE xS Evi +{ n EhS ni <.
(5) EJ |iE +{, xi Ehi < + xxi + +h xi Ehi
< + ix iS i{x Ehi <.
(6) V +{Eix,---
(E) ix E E|h +I{i +nx =n ES ES + M,
V, nb, i, S {hi: h E x ; +h
(J) VSvi +{ nJ Ehi + + i =Ci +nix =n =i
nOi ES ES n ]CE <iC ES h E x i,
{]-E (1) +x Ehi +{ nJ Ehi h x.
(7) +{Eix, {]-E (6) +x ES h E + iii E ES
S E lMi E + + xhi <.
(8) +{ |vE +{Ei +{ hh bhS v n<.
(9) +{ |vE, +{S xhS Ehi ]{{, { Eh nx +
{IEx E i{E Eh ni ni < +h Eh J xn Ex +{S xh iE
Ei < :
{i, +{S xh nx Ehi {IE ix {I +vE + iE nhi
h x.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 73

(10) +{ |vE, +{S xhS , V +{S Ehvx Ehi Eh

MhS Ei i{ E xi E i MV xi i iS Jj {], i
+{S Ehv xn] x E + Ehi Eh ] EhS Ehi +{Ei
ni <.
(11) +{ |vE, +E + + +hJ SE Exi, VSr +{ E
+ i xh E +n {] nh, ii n Eh E i qi Eh, i
xSi ] + +n n<, j Vx =Ci xh E +n n i +xh |vEEb
i |Eh {i {`h x :
{i, EV EhBV Ehi E i E nb fh E +vE
+ i EV Eh E {i E x] E V CE E Eh +n ,
+{Ei |ii +nr Eh nJhS V v nhi +JV, {i Ehi
h x :
{i +hJ + E, Ehi E hi + x E i E hi + + E
iS SEx {i nhi + + E x] E V CE SEx |{i Ehi E i
{hi + + + +{ |vES i Z + iii +{Ei |ii
+nr Eh nJ x] nhi +JV, + E E x] E V CE h
h +n {i Ehi h x +h + +n E 73 E E 74 +x xn]
E Eni {i Ehi <.
(12) +{ xEi EfhS +{ |vES +n J + +h ii xhi
Eh`S q, i xh +h + xhiS Eh xn E +i.
(13) +{ |vE, Vl C + il, V nxE +{ nJ Ehi + +
i nxE{x BE S EvS +i + |iE +{S xh E +h i xh
n< :
{i, BJt xS E xvEhS +nx +n Efh lMi n +
iii, BE S Ev Vix iix + lMiS Ev, Mhi <.
(14) +{ xEi Ef, +{ |vE, ix {i E +n +{Ei,
=kn +h +xh |vE E.
(15) +{ |vEx {i E +nS BE |i +Ci E i ix {nxni
E |vE +h +vEi + Ep E +Ci E i ix {nxni
E |vE nhi <.
(16) Ex {i E |iE +n, E 108 E E 113 E E 117
E E 118 S iinx +vx x, +i + +h i {IE vxEE +.
108. (1) E 121 S +h iJ E Ehi xS iinx +vx x, {xIh
{xIh |vE, i:x E i |{i Z ix E Ep E +CiS xix, |vES
+vE.
Ehi ES +J Mi i +h iS i{h Ei < , +h i n +h
Ehi +vEu +vxx E Ep i E +vxx {i E
Ehi xh E +n, Vl i i vE + il, SES +h En
E +xSi +S, E ii Ii kS ili M i =Ci +n EfhS
M {S---36-10
74 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
={v +i E xi, E i iS xjE J{IES xIhS {h{
+i----Si Pi xS i ]i + i i, +Ei , + xhS
E +nS |ix, i M ] + Ev` lMi ni < , +h vi Ci
+{ hh bhS v nxi +h +E ] + +hJ SE Exi, =Ci
xhi E +ni f Eh E ii n Eh E i qi Eh, i xSi
] + +n {i Ei <.
(2) {xIh |vE, V----
(E) i +n, E 107 E E 112 +l E 117 E E 118 J
+{S +vx + ; E
(J) E 107 S {]-E (2) +x xn] E Ev +t{ {i Z
x +l Vi {xIh ES + i xh E +n {i Exi ix {I
+vE E ] + ; E
(M) i +n +vS Ehi ]{{ Ex {xIh` +MnS Phi
+ + ;
(P) i +n {]-E (1) +x +vES { Ex {i Ehi + +,
i {]-E (1) J Ehi +vES { Eh x :
{i, {xIh |vE, {]-E (2) S Jb (E) v xn] E BJt +{
+nS nxE{x BE S Ev {i h{ E i {]-ES Jb (J) v
xn] E ix S Ev {i h{, {E V xiS + i Ev{, +
+{i, V q ={ii Ehi + x +h i xh nhi + x + Ehi
t {]-E (1) +x +n ni <.
(3) {]-E (1) +x {xIhv nhi + |iE +n, E 113 E E
117 E E 118 S iinS +vx x +i + +h i {IE vxEE +.
(4) =Ci xh E +n, v +ii + V t +{ xvEhx E
=SS xx BJt n Ev +{ xh n + +h +{ xvEhS
E =SS xS + xhrS +{ =SS xi E SS xi |i
+, + Ehi q =Ci xhi E +ni +ii + i, +{ xvEhS xhS
nxE +h =SS xS xhS nxE E, lli, =SS xS xhS nxE +h
SS xS xhS nxE nx ii Z Ev, Vl Ex x] n>x
iu {xIhS E Ehi + + il {]-E (2) S Jb (J) v xn]
E EvS Mhx Eix, Mhi <.
(5) {]-E (1) J +n Efh BJn xS E +{ xvEhS
+nu lMi nhi + + + lMiS Ev, {]-E (2) S Jb (J) v
xn] E EvS Mhx Eix, Mhi <.
(6) ES |Vxl,------
(BE) +J Yv {xIh |vEx i{h Ei, +vxJ
Ehi Ev ={v + +JS i ;
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 75

(nx) xh Yv, {xIh |vES nVx E nV + Ehi

+vEEbx nhi + SxS i.
109. (1) |EhS iinS +vx x, Ep i E +vxx P]i +{
E i E xvEh , +vxx +{ |vEx E {xIh |vEx xvEh
+h iS
n +n +{S xh Eh +{ xvEh +.
x{`.
(2) Vi li + V x{`S +h Ij x{`S Sx +h +vEi
Ep i E +vxS E 109 S iinx E iJ Ehi + xx
Ehi <.
110. V x{` +h Ij x{`S +vI +h n S +i, xhE, ix +{
k, {nv, Vx, {nx n Eh, Ep i E +vxS E 110 S iin- xvEhS
+vIS +h
x Ehi <.
nS +i,
xhE, iS
S i,
<in.
111. (1) +{ xvEh, i Ehi EEV E iS Ehi +{
1908 S +{, xEi Efix, nh |G i, 1908 v xn E E{ri +xh vxEE xvEh{f
5. +h x. j, i, xME xS ikS {x E +h +vxS <i iinx +h E{ri.
iJ E xx +vx x, +{ xvEh +{ i:S E{ri xi EhS
+vE + ;
(2) +{ xvEh, +vxJ +{ E { {bhS |Vx`, nh
1908 S |G i, 1908 +x nh xEb nS xSE Eix, V +vE xi +ii
5. iS +vE {f ii +i,----

(E) Ehi Ci x Vh i V h M {bh +h iS {l

i{h Eh ;
(J) niBVS v Ph i n Eh M {bh ;
(M) {l{j { Eh ;
1872 S (P) i I{ +vx, 1872 S E 123 +h 124 v iin
1. +vx x, Ehi EEbx Ehi VxE +J E niBV E +
+JS +l niBVS |i Mh ;
(R) InS E niBVS i{h Eh` +M{j Efh ;
(S) +x{liqS +nx ]h E i BEi xh nh ;
(U) +x{liqS Ehi +nx ]h Ehi +n E ix BEi
n Ehi +n q Eh ; +h
(V) xi Ehi < + <i Ehi .
(3) +{ xvEhEbx nhi + Ehi +nS, VhE i BJn xx
iS |i + BJn nv n BE ExS i, + Vx iS ix
+Vh Ei <, +h + +n, V xS +vEiS lxE nS
+i,----
M {S---36-10+
76 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(E) V i +n BJn E{xr + i i, E{xS xnhEi E li
+ ; E
(J) V i +n, <i Ehi Cir + i, i vi Ci SUx i
Ei + E Ei vn Ei + E Ci: E Ei +.
i xEb +VhEi {`h vi +.
(4) +{ xvEh E i nb iS E 193 +h 228 1860 S
45.
S +liMi +h E 196 S |Vxl xE E +S xhi < +h +{
xvEh , Vn |G i, 1973 S E 195 +h |Eh S |Vxl nh 1974 S
x +S xhi <. 2.

+{ 112. (1) +vxS E Ep i E +vxS E 107 E E

xvEhEb 108 +x n +n li Z Ehi Ci, + +nr +{ xvEhEb
+{ Eh.
+{ E <SUh Ci V +nr +{ ES + + +n i ES
nxE{x ix xS +i +{ Ei <.
(2) +{ xvEh, +{ SUvEi Vl + +ni +ii + ES
E x] ES V CE +l ii +ii + ES E x] ES V ES
ES CE +l + +nu xSi E nbS, S E iS CE {xx V
{{I +vE x il, + Ehi +{ nJ Ex Ph xE ni <.
(3) +Ci, i:x +l Ep E +CiS xix =Ci +nS vi E
iS +Si +{ i:S Jj {]hS |Vxl, V Ei +{ |vEx
E {xIh |vEx +vxJ E Ep i E +vxJ Ehi
+n n + i ES +J Mi < +h iS i{h Ei < +h i
+nu, i +{ + +ni xn] E +, =Ci +n =n q xhi Eh`
=Ci +n nS nxE{x xS +i +{ xvEhEb +V EhS xn i
n + Ehi +vE ni i.
(4) {]-E (3) J nhi + +n +xx, i |vEi +vE +{
xvEhEb +V E iii, +{ xvEh + +V VhE + +{ , E
107 S {]-E (11) J E E 108 S {]-E (1) J +nr E +{
i + Vx E E +h +vxS iin {]-E (1) +x nJ E
+{vi V M ii iS i, + +V M i.
(5) Ex +{ nJ Ehi +S Sx |{i Zxi, VSr +{
nJ Ehi + + + {IE V ix + +nr E iS Mr +{
nJ E x i, x] |{i Z{x {SS nS +i, VSr +{ E
+ i +nS Ehi Mr xi ix i{x E =]-+I{ +V nJ Ei
< +h +{ xvEh + +V, VhE i {]-E (1) v xn] E niS
+i nJ E +{ i + Vx xEi Ef.
(6) V i xn] niS +i i +{ E =]-+I{ +V n x Eh { Eh
i, i +{ xvEhS Jj {]x n, i +{ xvEh, {]-E (1)
v xn] E EvS {ixi ix xi +{ nJ Ex Pi < E {]-
E (5) v xn] EvS {ixi {SS nS +i, =]-+I{ +V nJ
EhS {xM ni <.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 77

(7) +{ xvEhEb Ehi h |iE +{ xi Ehi < + xxi,

+ ix i{i E + +h i Ehi < + i n E +.
(8) +{Eix,-----
(E) i +I{i +nix =nh ES M{E, ix x E + +
ES, VS, nbS, S +h iS {h CE x i ; +h
(J) VS vi +{ nJ Ehi + + i =Ci +nix =nh,
E 107 S {]-E (6) +x EiCi n{n ES =i ES
]CE Bf CE x i,
{]-E (1) +x Ehi +{ nJ Ehi h x.
(9) +{Eix {]-E (8) |h CE + iii, E ES S
E i +{ xEi Efhi <{i, lMi n +S xhi <.
(10) +{ xvEh,----
(E) +{ +Vi SE ni Eh` E <i Ehi |Vx` ; E
(J) BJn +{S E +VS {x:l{x Eh`,
nJ Ehi h |iE +V, i Ehi < + i n Ehi
<.
113. (1) +{ xvEh, +{i {IEx +{ hh bhS V v +{
nxi, V +{ E + i xh E +n {] nh, ii n Eh xvEhS
+n.
E i q Eh, i M ] + +n ni < , +l xx +xh E xh Eh`
+iCi I{, Ehi +, Pixi, i M ]i + xn i |Eh +{
|vEEb E {xIh |vEEb E +vEi + |vEEb {i {`i
<.
(2) +{ xvEh, BJn +{S xhS Ehi ]{{, { Eh n,
ii {IEx E iS{E Ehi {IE ni ni < E Eh J xn Ex
i +{S xh iE Ei < :
{i, i +{S xh nxS Evi Ehi {IE ix{I +vE ni
n Vh x.
(3) +{ xvEh, {]-E (1) +x ix n +nS nxE{x ix xS
EvS +i, ii +Ji =Pb{h nx h Ehi SE i:x iS xnx
+ + E i, +Cix E Ep E +Cix E +{i <i Ehi {IEx
xnx +hx n + i, + Ehi SE ni Eh` + Ehi +ni vh
Ei < :
{i, VS {h, {iS E x] ES V ES xvhi f < E
P] < E +xl n {IES nii f < + Ehi vh, i i {IE
+{ hh bhS v nhi +, E Vh x.
(4) +{ xvEh, Ci, |iE +{S, i V nxE nJ E + i
nxE{x BE S EvS +i, xh E +h i xh n<.
78 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(5) +{ xvEh, EJ n |iE +nS BEE |i, +{ |vE
E {xIh |vEh, E, lli, +xh |vE, +{Ei +h +Ci E
+vEi + Ep E +Ci x {`.
(6) E 117 E E 118 v iin E + iiCi, BJn +{ +{
xvEhx n +n , +i + +h i, i {IE vxEE +.
V +vIS 114. V +vI, Vi +{ xvEhS V x{`` +h Ij x{` `
k xi Ehi i +, k +h |E +vES { E.:
|E
+vE. {i, V +vI, i M ]i + iS Ehi k |E +vE V
x{`S E Ij x{`S <i Ehi nEb E Ehi +vEEb {hS
|vE +. j, + n E +vE, + { +vES { Eix, V
+vIS xn, xjh +h {Ih J E E, + iEi +] .
+{ nJ 115. E 107 S {]-E (6) +x E E 112 S {]-E (8) +x
Eh` +{Eix Ehi CE, +{ |vES E +{ xvEhS Ehi
ES +nS {h, {i Eh +E + iii, i ES h ES nxE{x
{iS
E V.
iS {i EhS nxE{i, + {iS Evi, E 56 +x xn] E
nx V n +.
|vEi 116. (1) +vxx xCi E Ehi +vE E +vxJ
|ixvi Ehi ES vi +{ |vE E +{ xvEh V h CEn
V h. + E V h Ehi Ci, ES <i iinS +vx x,
{l i{h Eh` E ofElx Eh` Ci: V h +vxx hi
+ + iiCi, <i ii |ixvi V i <.
(2) +vxS |Vx`, |vEi |ixv n|MS +l, {]-E (1) v
xn] E Cix, +{ ix V h`,-----
(E) iS xi<E E xi ES xix ; E
(J) V Ci ii Ehi xi E Eh CEn +
+h V ii Ehi x E Eh{x x< Ehi +
x + +vCi xix ; E
(M) Vx |h{j vh E + +h V Eh{x x< Ehi
+ x + Ehi xn J{, { J{ E E{x S xix ;
E
(P) Vx +{ E S Evi M]- V{ji +vES nV{I JS
nVS {n nx {I E x <iC Ev` E E i +, Ehi V
xS E P VIjS E bS hV E MS xk +vE
xix :
{i, + +vE + Ci iS xkS nxE{x E VxS
nxE{x BE S Ev{i +vxJ Ehi Ei +|E V
h CEn +h x ; E
(R) V vi xnhEi CiS ix i E hx E Eh`
|vEi Ehi + + + Ehi Ci xix, |vEi E BJn Ci,
+ +.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 79

(3) V Ci,-----
(E) xS ix bi Ehi + + E Efx ]Ehi + + ;
E
(J) V +vx, Ep i E +vx, BEiE i E
+vx E P VIj i E +vx J, E tx EtJ
E iS G +l i E E nxS {` E h vi
+ BJn V vxbEbx i Ehi + Ehi +vxJ Ehi
E vi + Ehi +{vq r{v ` + E ;
(M) V xn] |vEx MihEq n ` + ;
(P) V xn hx +xhi Ehi + +,
+ Ehi Ci, {]-E (1) J Ehi CiS |ixvi Eh`,----
(BE) V i Jb (E), (J) +h (M) v xn] E Ci{E + i,
E{ +{j `hi <, +h
(nx) V i Jb (P) v xn] E Ci + i, i xn +{iS
Ev` +{j `hi <.
(4) Ep i E +vx E <i Ehi VS i E +vx
E P VIj i E +vx +x +{j `hi + Ehi Ci,
+vxx +{j `hi + +S xhi <.
117. (1) +{ xvEhS V x{`x E Ij x{`x n Ehi =SS xEb
+n li Z Ehi Ci, =SS xi +{ nJ Ei < +h =SS +{ Eh.
x, V i |Ehi vE kS |x +ii +i iS Jj {] +
i, + +{ nJ Ex Pi <.
(2) {]E (1) J Ehi +{ , V +nr + +{ ES + i
+n li Z Ci V nxE + i nxE{x BE B nS EvS
+i nJ Ehi < :
{i =SS x, + EvS +i +{ nJ x Eh { Eh i, i
iS Jj {], =Ci Ev {xir + +{ nJ Ex Pi <.
(3) BJt |Ehi vE kS |x +ii +S =SS xS Jj {]
+ iii, =SS x i |x jr E +h +|E jr E E i
|xS i +{S xh E, +h =kn, i +{S xhS , i |Ehi
+ |x +ii x, + Cin EhS {xM nhi < :
{i, {]-Ei Ehi M] , i xx jr x E <i Ehi vE
kS |x i |Ehi +ii +S iS Jj {] + i, + Ehi |x
i +{S, Eh xn Ex, xh EhS iS +vE x Pi +S E i
+vES ES Z +S x Vh x.
(4) =SS x, + jr E EtS i |x xh E +h + xh
V +vi + + Eh +ii Ex, i xxh n< +h i M ] +
JS nhS xb i ni <.
80 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(5) =SS x, V |x,-----
(E) V x{`x E Ij x{`x xh nhi + x; E
(J) {]-E (3) v xn] E + vE |x xhS Ehx,
V x{`Ebx E Ij x{`Ebx SEx xh nhi + +,
+ Ehi |x xh <.
(6) =SS x +{ Ehi + + iii, i, =SS xS nx
{I E xi <iC xvS x{`Ebx xh Ehi < , +h i, + xvS
ix E + xvS ix, Ehi +, xh nhi <.
(7) + i x iii, i xv V vE ti xxi +, i
vE q xn Ei +h ixi, i |Ehi, =SS xS n BE E i{I
+vE xvEbx E i tS xh Ehi < +h + t, Vx |l xh
E + i xv i |Eh Vx +|E xh E + + xvS
ix xh Ehi <.
(8) =SS xx, Ex iS nJ Ehi + BJt +{
xxh n + iii, ii Ehi VEbx, i xxhS |hi |iS +v,
+ xxh +i +h V<.
(9) +vxi +xl iin E + iJV, =SS xEb Ehi h
+{S vi nh |G i, 1908 S iin Vl M i i il i, EJ 1908 S
+{S iinJ M +i. 38.

SS 118. (1) (E) +{ xvEhS ] x{`x E |nE x{`x n Ehi

xi +n; E
+{ Eh.
(J) V |Ehi E 117 J E +{i =SS xx xxh E +n
n + + Ehi |Ehi, xxh E +n nS Mixi =SS xx i:x
E li Z {IEx E iSix E +Vx, i |Eh SS xi +{
Eh` M +S |hi E, SS x =SS xS + Ehi
xxh E +n,
SS xi +{ nJ Ei <.
(2) nh |G i, 1908 S iin, SS xi E Vh +{S 1908 S
vi Vl M ii il, i V =SS xS Ex +{S ii M 5.

ii iS i, EJ +{S ii nJ M +i.
(3) =SS xS xxhi +{ n E + E i xxh hi
+ + iii, V i, =SS xS xxh + i E 117 v iin E
ix SS xS +n +i +h V<.
+{, <in 119. =SS xi E SS xi +{ nJ Ehi + + i, E
nJ E 113 S {]-E (1) +x +{ xvEhS ] x{`x E |nE x{`x n
+ i, +nS E E 113 S {]-E (1) +x +{ xvEhS V x{`x E
SEi
Ij x{`x n +nS E, lli, E 117 +x =SS xx n +nS
ES
E n +h. {h, x n + E , +|E n +nx |n +i.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 81

120. (1) +Ci, {nS x, |EhS iinx V E +vEEbx Ii |Ehi

+{ E +V nJ Eix xx EhS |Vx`, i M ] + +lE n +{ nJ x
Eh.
xSi Eh +n, E +xn E xn Efi i.
(2) {]-E (1) +x Ef +nx E +xnx E xnx, V E
+vEx +vxS iinx n Ehi xhr E +nr +{ E
+V nJ E x iii, + V E +vE, iS E iS n|x E vE
|x +ii +h <i Ehi |Ehi +{ E +V nJ Eh{x |iv h x.
(3) {]-E (1) +x Ef +nx E +xnx E xnx +xx V E
+vEx Ehi +{ E +V nJ E x, + ili + i, BJn +{
E +V nJ x E ni |x xh V E +vEx Ei n +
+, +{i E +Vi {IE + Ehi Ci hh x.
(4) +{ xvEh E x, + +{ E +VS xhS {]-E
(1) +x n +n E +xn E xnx V E +vEEbx +{ E +V V
{lii nJ Ehi + xi i {li Si P<.
121. +vxS Ehi iin E r + i V E +vEx +{ x
Pi Ehi xh E n +nr V + Pi xh E +n J{E EhM xh
+h +n.
Ehi BE E +xE vi +, i +{ Ei h x :----
(E) BE +vEEbx n +vEEb E iii Eh` +Cix
E + xn nhS +vE |nx E <i +vEx n +n ; E
(J) J{iE, xn +h <i niBV V{i E ii PhvS +n ; E
(M) +vxx J] V EhS +n ; E
(P) E 80 +x n +n.
|Eh BEh
+{v +h i

122. (1) V Ehi E{j Ci,-- Ii

+{vqS
(BE) Ehi VE x ni, Ehi i E E nxS {` E E i.
+ Ehi {`S vi SES E J] VE n< ;
(nx) +vxS iinS E iJ E xS M Ex, i E
E nxS {` x Ei, Ehi VE E nE n< ;
(ix) E {i Ehi CE M E, {i V nxE + ES h n
Z + i nxE{x ix xS Evxi xEb hi E E ;
(S) +vxS iinS =Px Ex, Ehi E M E, {i + ES
h V nxE n Z + i nxE{x ix xS Evxi xEb hi
E E ;
M {S---36-11
82 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
({S) E 51 S {]-E (1) x ES Vi Ehi E E, E =Ci
{]-Ex Vi Eh +E + E{I E ES Vi E, E ES
{i M E CE {]-E (2) +x xEb hi E E ;
() E 52 S {]-E (1) x E M Ehi E E E =Ci {]-
Ex M Eh +E + E{I E CE M E E ES {i
M E CE, E 52 S {]-E (3) x xEb hi E E ;
(i) +vxS iinS E iJ E xS =Px Ex i E
E nx |iI {hi: E +i: {i |{i x Ei x] ES V CE
P< E iS { E ;
(+`) bx +vxJ ES {i |{i E ;
(x>) E 20 S E iJ E xS =Px Ex, x] ES V CE
P< E i ii E ;
(n) +vxJ n + ES h ]hS ix, x] k +J
i E E n k +JS { E E J] J E EMn{j n E
E J] i E h nJ E ;
(+E) +vxx xnh Eh {j +, {i xnh Ehi E E ;
() xnh` +V Eix E ixi xnhS i{vS Ehi J] i
n E ;
(i) Ehi +vE +vxJ iS Ei { {bh +bl xh
E E i +]E E ;
(Sn) i xn] Ehi i + EMn{jS {ii x Ei Ehi E{j
iS iE E ;
({v) +vxJ E SEhS ix +{ =fS i nbx ` ;
() +vxS iinx E iJ E xx J {iE +h
<i EMn{j `hi, iS {Ih Ehi, E i Vix Ehi E E ;
(i) +vxS iinx E iJ E xx +vEx Mi
i E EMn{j n Ehi E E E +vxJ Ehi E<
nx J] i E J] EMn{j n E ;
(+`) V i +vxJ V{i Eh {j +S i Eh ] +
Ehi iS {`, iE, E ` E ;
(BEh) n xnhEi CiS xnh GE {x Ehi VE E niBV
n< ;
() Ehi kS {i E EMn{ji E E i x] E ;
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 83

(BE) +vxx +bEx `, ii Pi, E V{i E Ehi

iS ] E ii +xvEi{h E,
+ Ci, n V { <iC E SE ES E<iC E E 51
+x Vi x E E E |hi Vi E E Vi E {i xEb x
ES E<iC E E 52 +x M x E E E M E
E M E {i xEb x ES E x{h Pi E +Oi
E E ii E x] ES V ES E, lli, bx Mh E
{iS CE, {E V CE +vE + <iC EBf i {j +.
(2) Ehi xnhEi Ci V Ehi i E E nxS {` Ei +h
V Ehi ES h Ehi + x E E h Ehi + + E
SES {vnix {i |nx Ehi + + E x] ES V CE SES {rix
Pi E { +, ix----
(E) bx E Ehi i{ +i Elx Ex E ili nb{hS
EhiCi <i Ehi Ehx E SE, + Ci { n V E +
CiEbx n + ES 10% CE {E V +vE +, iiC ES
i` n +.
(J) bx E Ehi i{ +i Elx Ex E ili nb{hS
Ehx E SE, + Ci { n V E + CiEbx n + ES
CE {E V +vE + iiC ES i` n +.
(3) V Ehi Ci,---
(E) ={Ci {]-E (1) S Jb (BE) i (BE) v xn] E Ehi
+{vi E E i +{|h n< ;
(J) V Ehi i, +vxx E iJ E xx EV
Eh {j +i i Yi + E i xh Eh +, + Ehi iS
i E + Ehi iS iE Eh, i h, V Eh, Mh, {h,
iS {` Eh, E iS Jn Eh i i: Ehi |E vi + E <i
Ehi |E + iS E ;
(M) V Ehi S {`i +vxS Ehi iinS E iJ
Ehi + xS =Px i +S i i + E i xh Eh
+, + Ehi P< E + Ehi nhi Ehi |E i vi
+, E <i Ehi ix + nhS i E ;
(P) SE Eix { nhEi E EMn{j n EhEi ={li h`
x Vhi + +i V E +vE{f ={li hi E E ;
(R) +vxS E iJ E xS iinx VE nh E +
VES iS J {iEi `h E E ;
i Ci {S V {{i + E <iC i n +.
M {S---36-11+
84 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
i h 123. E 150 +x i h nJ Eh V +E + + Cix iS
nJ Ehi {]-E (3) +x Ef x]i xn] E Evi + Eh E E, +
E E, Ci, V Evv + h nJ Ehi E Eh S ` i Evi |iE
i.
n` {S i SEi Eh n +, + xn Si +vE ni < :
{i, Ex nhi + i {S V {{I +vE x.
+Eb n 124. V E 151 +x Ehi i E h nJ Eh +E +, +
Ehi E Cix,-----
Eq nb.
(E) V Eh, i Ex +E + + i E h nJ
Ehi E E, E
(J) SES + + i +x ix Ehi i E h i{ nJ
E E nJ EhS l E,
i, n V {{i + E <iC nbS +h +{v Eh S `,
{S V {S E nS +vx x, +{v Eh V n{x S `
i { nxi |iE n` {{i + E <iC +hJ nbS
I {j +.
vh 125. +vxS E iJ E Ehi xS Ehi iinS =Px
i. Eh Ehi Ci, + =Px` +vxi ` Ehi ij iin x i,
{S V {{i + E <iC i {j +.
i vi 126. (1) Ex Ehi +vE, E xxS E E{riE +EiS
vh EE M Eh` +h i: Jr Ehi, V V{h ni Ei hVM +
+xx. +h Ehi b EhS i x E +I xEV{h x E + Ehi
MhE E SE ` Ehi i nh x.
{]Eh : {]-ES |Vxl,----
(E) Ev +ii + CE {S V {{I E + i, n M ,
EE M +S xhi <.
(J) Jr Ehv MhE E SE, V +J =Pb n `i +
i, + MhE E SE ni EhM +S xhi <.
(2) n i, |iE |EhS il {li +x + +h i MS
|h ii S +x{ +.
(3) Ehi Ci, i Ci +{ hh bhS v nJV, Ehi i
n Vh x.
(4) V, EtS, xxS E E{riE +EiS, M E i
nhi i i E |vE, MS { +h VJ M`S iS CE xn]
E +, i M + En, xx E E{ri xn] E.
(5) V xS M Zi E |vE +fx h{ BJn Cix, SUx
E En, x E E{riE +] S MiS {liS E |vEEb |M]Eh
E + i, Si +vE, i Ci i xSi Eix i E EhS
P]E hx ili Si Pi <.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 85

(6) ES iin, Vl +vx+x i E i BEi xSi E

CE + E xSi ]CE hx nhi + + il M h xi.
127. Si |vES, BJn Ci i n + +h i iS, E 62 E Ii
E 63 E E 64 E E 73 E E 74 E E 129 E E 130 J |Ehv
i nhS
Ehi Ev E x, + i +, + Ci iS hh bhS
+vE.
V v nxi + i nhi i +n ni <.
128. x, +vSxu E 122 E E 123, E 125 v xn] E Ehi i E
iS E M E {h i E E 47 v xn] E Ehi E, S E nxS
+viM
{nS x iv xn] E + + Mi Eni` +h + E
EhS
{lix +viM Ei <. +vE.

129. (1) +vxi E +ii + i, Ehi Cix, +vxS iinS Ml i

E iJ E xS =Px Ex Ehi iS iE E E Ml +ix x +]E
Eh, i V{i
Ehi iS `hE E + i +h =Ci iS iE EhS vx hx Eh bx
{hi + x +h + i +h x vi niBV +]E E V{i Eh nh.
{j +i +h +]E E V{i Exi,-----
(E) + E i h` {f h iS Ex, M + ES
+h n + ES ]CE <iC i iS h E +h E
iS |Eh + iS S nx ]CE <iC i ES E { {S
V, {E V E + i ES h E ;
(J) + E E i h {f x h Ex, iS + ES
+h h E ES CE V Ex S {z ]CE <iC i ES
h E +h E iS |Eh + iS S {S ]CE E {
{S V {E V E + i ES h E ;
(M) Jb (E) E Jb (J) +x, i Ehi < + {i E +
ix, n ES i |ii n E ;
bx nhi i :
{i, iS iE Eh Ci +]E ES E V{i ES +n
VJV, + i E x +]E Ei h x E i V{i Ei
h xi.
(2) E 67 S {]-E (6) S iin, V{i i x +]E +h V{i Eh`
M i M i.
(3) i x +]E Eh E i V{i Eh Si |vE n +h E
i xn] Eh x] n< +h ixi, Jb (E) E Jb (J) E Jb (M) +x
E iS h EhS +n n<.
(4) vi Ci iS hh bhS v nJV {]-E (3) +x Ehi
E, i V E i S CE xSi Ehi h x.
(5) {]-E (1) v xn] E ES h E, {]-E (3) v xn]
E x]iS {h E {i ZS xhi <.
86 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(6) Ehi iS iE Eh Cix E iS Ex, + i E
x +]E E i V{i ES i nS +i {]-E (1) v iin E|h
ES iS ES h Ehi E E, E 130 x {f E
Ehi < :
{i, V +]E E E V{i E i xi E vEnE {S +i
E M iS Ei E hS Ci + i, =Ci i nS Ev Si
+vEi E Ehi <.
i E x 130. (1) +vxi E +ii + i V BJn Ci,-----
EV Eh
+h i
(BE) ES |nx SEhS ix +vxS E iJ E xS
nh. Ehi iinS =Px Ex, Ehi iS {` Ei + E |{i Ei +;
E
(nx) +vxx V Ehi i E nh i n + i Ehi
iS `i x ; E
(ix) xnh` +V x Ei, +vxx E{j + Ehi iS {`
Ei + ; E
(S) ES |nx SEhS ix +vxS E iJ E xS
Ehi iinS =Px Ei + ; E
({S) +vxS E iJ E xS iinS =Px Ex, E{j
i x xh` iES vx hx Ehi xS { Ehi + + +h,
+ |E E xS { i: xS E, iS BVx], Ehi +,
+h xS i V CiEb + i Ci Yi xix E iEb Ex b x
Ei Ehi + i, + x Ex r E x i,
+ i E x EV Eh {j +i +h i Ci, E 122
+x i n +.
(2) Ehi i +l x EV EhS V V +vxx |vE nhi
< i ii x E E xS i V CiEb + i Ci + i
EV EhBV =Ci xxh +vE, i M ] + nb hi E{ n< :
{i, + nb , EV E iS, i +EhM + E E Ex
+ V x +vE +h x :
{i +hJ + E, + nb nhM i S BEh CE E 129 S {]-
E (1) +x nhM + iS E{I E +h x :
{i iS, Vl i x xh` E | b` Ehi + x {hi +
+ i, x E, x EV EhBV iix x xhi i + i
n + ES E<iE nb hS E{ nhi <.
(3) Vl {]-E (2) +x i EV EhBV Ehi nb nhi + +
il, + iS E xS E E {]-E (1) v xn] E Ci, + iS
E xS ii, =Ci nbiCi n + Ehi E, i +E h n
+.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 87

(4) i CiS hh BE x PhS i v nJV, i E x EV EhS

E i nhS +n xMi E Vh x.
(5) Vl +vxx Ehi i E x EV Ehi + + il, +
iS E xS ECE ixi xEb xi +.
(6) EV EhS xxh nh Si +vE, EV E M]S i
P< vh E +h |iE { +vE, + Si +vE iS xix, +
i Ph` i vh Eh` i E.
(7) Si +vE, EV E i E x +vxJ <i Ehi
Ev +E x + iS i:S Jj {]xi +h + i E x EV
EhBV nbS CE h` ix xx +vE x <iE V ni nxi, +
i E xS ] i < +h iS Gix + =i{xxS CE EEb
V Ei <.
1974 S 131. Vn |G i, 1973 v +ii + iinx v > x ni EV Eh
2. E i nh
+vxx E iJ E xx EV Zx E n ix, +vxS
+x IS
iinJ E i i +i +h Ehi +x EtJ V Ci +x Ehi +b x h.
I nh` {j `h + i |iv h x.
132. (1) V Ehi Ci {f{E Ehi +{v E,----- Ii
(E) i{ E SEh`, +vxS E iJ E xS iinS +{v`
I.
M Ex Ehi VE x ni Ehi i E E nxS {` E ;
(J) +vxS E iJ E xS iinS M Ex i E
E nx S {` x Ei Ehi VE E nE n< , Vix x] ES V ES
n{h ix Pi V< E { E V< E ES {i Pi V< ;
(M) Jb (J) v xn] E VES E nES { Ex x] ES V
ES P< ;
(P) E hx BJn CE M E {i V nxE i n + i nxE{x
ix xS Evxi xS Jii i hi E E ;
(R) Jb (E) i (P) J ] x +{v Ex E SE, bx x]
ES V ES P< E bx {i ;
(S) +vxJ n +h ES h ]hS ix x] k +J
i E E n k +JS { E E J] J E EMn{j n E
E J] i E h nJ E ;
(U) Ehi +vE +vxJ iS Ei { {bh +bl xh
E E i +]E E ;
(V) V Ehi i +vxx E iJ E xx, EV
Eh {j +i i Yi + E + i xh Eh +, + Ehi
iS i E + Ehi iS iE Eh, i h, V Eh, Mh,
{h, iS {` Eh E iS Jn Eh i i: Ehi |E vi +
E <i Ehi |E + iS E ;
88 ] x V{j +vh M {S, 12, 2017/J 22, E 1939

(Z) + Ehi S {`i +vxS Ehi iinS E iJ

E xS =Px i +S i i + E i xh Eh + +
Ehi E + Ehi nhi Ehi |E i vi + E <i
Ehi ix + nhS i E ;
(\) Ehi kS {i E niBVi E E i x] E ;
(]) +vxx E iJ E Ehi xx V Ehi i nh
+E + + Ehi i nhi E E E (ix n i JJ
i + + i EhS iS +, i +ix V Eh)
J] i n E; E
(`) ES Jb (E) i (]) v xn E Ehi +{v EhS |ix E
E i Ei Eh +{|h n<,
i, i Ci {f I {j + ;
(BE) SEhi + ES CE E n{h ix Pi E {
x] ES V CE E n {h ix Pi {iS CE, { {S Jx
+vE + + |Ehi i, {S {i + E Bf niS ES
pnbS I ;
(nx) SEhi + ES CE E n {h ix Pi E {
x] ES V CE E n{h ix Pi {iS CE, nx Jx
+vE {i {S Jx +vE x + |Ehi, ix {i + E Bf
niS ES pnbS I ;
(ix) SEhi + ES CE E n{h ix Pi E {
x] ES V CE E n {h ix Pi {iS CE J {{I
+vE + {i nx J {{I +vE x + |Ehi, BE {i +
E Bf niS ES pnbS I ;
(S) V i Jb (S) E Jb (U) E Jb (\) v xn E Ehi
+{v EhS |ix E E i Ei Eh +{|h n< , i, i, x{i
+ E Bf ES E pnbS E nx I {j +.
(2) EJ +{v E Ehi Ci, V EJ +{vq {x
r{v ` + i, i + n xiS |iE +{vq, {S {i + E
Bf niS ES pnbS I {j +.
(3) {]-E (1) S Jb (BE), (nx ) +h (ix) +h {]-E (2) v xn E,
xS xxhi xn ES irS { EhS +, x{I
E x <iC niS +.
(4) Vn |G i, 1973 v E +ii + i, {]-E (5) v xn 1974 S
2.
+{vJV +vxJ +{v +nJ{j Vx{j +i.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 89

(5) {]-E 1 S Jb (E) E (J) E Jb (M), E Jb (P) v xn] E

+h i {]-ES Jb (BE) J I{j + +{v nJ{j +Vx{j +i.
(6) +CiS { V EJ Ehi +{vv BJt Ci J]
Vh x.
{]Eh.--- ES |Vxl, E Yi, +vx, Ep i E +vx,
BEiE i E +vx S iinx SEhi + ES CE E n{h
ix Pi E { x] ES V CE E n{h ix Pi {i +h
i E (Vx xEx{< nh) +vxx +E ={E S +i +.
133. (1) E 151 +x +Eb M EhE iS Ex E MhEEh +vE
E vi + + Ehi Ci E E 150 S {]-E (1) v xn] Ii <i
CiS ni.
E i V {i < i Ehi V E +vE E <E {]S S
iinvi E vi + Ehi Ci E <E {]S BV], +vxS
=Ci EJ iS Ei { {bix E +vxJ E i i +i +
<i Ehi +vxJ +{vS J] nJ EhS |Vxl, i{, +vxJ
E iJ E xJ, n E Ehi i E Ehi hS + =Pb
Ei + i, i, x{i + E Bf ES E {S V {{i
+ E Bf pnbS E nx I {j +.
(2) Ehi Ci,--
(E) V i E ES + i, V xS {xi, EJ
Ehi +{vEi J] hi h x ;
(J) V i E ES x i, +CiS {xi, EJ
Ehi +{vEi J] hi h x.
134. Ehi x, +CiS {VJV +vxJ E iJ E +{vS nJ
Ehi xJ Ehi I{j + +{vS nJ Ph x +h |l M nbvE Ph.
n +h Ehi x + Ehi +{vS xSE Eh x.
135. +vxJ Ehi +{v`S J]i +{S xE li n n xE
+h +E +, + EJ +{vvi Ehi Ei, x + liS MiE.
n xE li +S Mi v ; {i i Ev +{vS +{ E EiS
ii, +{ + xE li xi, ili r Eh, +{` S + E.
{]Eh.---- ES |Vxl,----
(BE) n xE li v =q, i E iliS Yx E iii
i E ili xh Eh, S +i i ;
(nx ) BJn ili +iii + i V xS x: Jj {] iS
Ci i ili r ZS ] Vi ; E xiS |x iS +ii |l{i
Ex i +ii r i x.
M {S---36-12
90 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
Ii 136. +vxJ Ehi SEi E E Eix, E 70 +x V
{liv E Ehi xS =k hx Ehi Cix, I E xnx , +vxJ
ilS ri.
Ehi +{vS Ehi J]v {f +ii + ilS iii i
EhS |Vx` r + ; V ii,----
(E) + xnx E CiS xvx Z + E VS v M Ei x E V
I nh +l + E V |i{Ix SE{x n ` + E V I V
Eh Mh JS Eh i |EhS {lii x MV ]i ; E
(J) + xnx E CiS x J]i In hx i{h E
+ +h J]i {li Ii Pi xnx, xnxS { hx nJ Ex Phi
+ xS i +.
E{xx E 137. (1) +vxJ +{v E Ci E{x + i, + +{v PbhS
+{v. E{xS vn Sh` E{xS i V CiEb i +h E{x Sh V Ci
Vn i + |iE Ci, iS|h E{x, i +{vq n +, + x V< +h
+ Ci E{x, iSr E E Vh ix I n Vh {j +i.
(2) {]-E (1) v E +ii + i, +vxJ +{v BJt E{xx
E + +h i E{xS Ehi SES, l{ES, SS E +x
+vES ix E Eix E ix nI E + +{v PbS r Ehi
+ + i, + SE, l{E, S E +x +vE nJ i +{vq
n + + x V< +h iSr E< E Vh ix I n Vh
i {j +.
(3) +vxJ +{v Mn lx E ni ni + Mn lx
E BJt +Ci n E] x E BJt xx E + i, + Mn E Ei E,
lli, i l{E i +{vq n + + x V< +h iSr E
E Vh ix I n Vh i {j + +h {]-E (2) S iin + Ci
M i M i.
(4) + Cix + +{v +{ xEi Pb i E + +{v Pb x hx
+{h M i nIi Pi i + r E i, Ei Ehi M] i +vxi
iin E I {j h x :
{]Eh.---- ES |Vx`,-----
(1) E{x S +l, xM xE, + + +h ii Mn lS E CiS
+x PS i ; +h
(2) Mn lS vi SE S +l, Mn li Mn, + +.
+{v +{i 138. (1) +vxJ Ehi +{vq BEi J] Eh{ E
]h. Zxi, +{vvi +{ + Cix i Ehi < + ix + +{S
CE Ep E E, lli, V x, |nx E +CiEbx +{v +{i
]hi < :
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 91

{i, Ei +ii +h Ehi M] {f ii M h x :----

(E) E 132 S {]-E (1) S Jb (E) i (S) J xn] E Ehi
+{vS ii V Ci +{v +{i ]h` BEn {xM nhi + +
+h =Ci {]-ES Jb (E) i (S) J xn] E +{v vi +h
Jb (`) J hx E +{v ;
(J) +vxx E BJt V i E +vxS E Ep i
E +vxS iinx E P VIj i E E BEiE i
E +vxS ii BE E] {{I +vE S {` Ehvi, Ehi
+{v Jb (E) v +{vJV +x BEn +{i ]h` V Ci {xM
nhi + + + Ci ;
(M) +vxJ +{v iS iS +{v i i +i +h <i
EtJ nJ ES +{ V Ci `hi + + + Ci ;
(P) xEbx +vxJ +{vEi V r{v ` + +
Ehi Ci ;
(R) E 132 S {]-E (1) S Jb (U) E Jb (\) E Jb (]) v xn]
E +{v ES +{ V Ci `hi + + + Ci ; +h
(S) i Ehi < + CiS E +{vS <i Ehi |M :
{i +hJ + E, Ei iinx V` {xM n + + Ehi
+{ , <i Ehi Etx E E Ehi +, v
{Sh x :
{i iS, + +{vi +ii +h E, V i S |nx Ehi +xiS
E, +{ Eh` {xM nhi <.
(2) EJ +{vS +{ CE , n V {{I E x E +ii
ES {xx ]CE, {E V +vE + i, Ex ES +h i V{I E
x E ES nb ]CE, {E V +vE + i E E +vx x, i Ehi
<, i|h +.
(3) +Cix xSi E + i|h + +{ ES |nx Ehi + iS
+{vS vi, i +{ Cir +hJ Ehi E< Ehi h x +h =Ci
+{vS vi { E E, Ehi +, {i <.
M {S---36-12+
92 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
|Eh
GhEx iin
tx E- 139. (1) xi nxES V i{x, Ehi tx Etx xnhEi +
niS li. +h v l JGE + + |iE Ci, i Ehi i + iS +vx
x +h + xxi + ix ii{i ik xnh |h{j nhi < +h V i
Ehi + iS {x Ehi + x i, iBV {]-E (2) J +i xnh
|h{j x i, i q h {j +.
(2) +i xnh |h{j i Ehi < + xxi + ix +h + iS
+vx x nhi <.
(3) {]-E (1) +x BJt Ci nhi + xnh |h{j, V i Cix E
22 E E 24 +x xnh Eh i {j xi + +S, nJ E +V +xx
q Ehi + + i, =Ci |h{j nhi + x, + xhi <.
x] ES 140. (1) E 10 +x E hS E{ xb CiiCi +x xnhEi
V EEi Ci, ix tx Etx xi nS Mi{S n {i h EvS vi,
GhEx
l. i Ehi < + ix, nJ E hv V {f x + + vi ES
+h | ES V CE iS <C]xE V Jiv Ph CEn + :
{i, xnhEi Ci {f {lii V CE Ph nhi h x :-----
(BE) =Ci VS CE +vxx x] ES V CE hx +xY
x i ; E
(nx) ix xi nxES Mi{S xS EvEi tx Etx
+E + h nJ E xi i ; E
(ix) =Ci VS CE , ] vi E x, 2005 S x 79 +x
V]S Mh Eh CEn x x] vi + i :
{i +hJ + E, Ep GE +vx, 1956 S E 3, E 5 S {]-E
(3), E 6, E 6E E E 8 S {]-E (8) S vi E Ep GE 1956 S
(xnh =f) x, 1957 S x 12 v i E ix i EvS 74.
+i V v +S nJhi x + Ehi ni, =Ci VS Vf CE
V EhM + if CE <C]xE V Jiv V h {j +h x :
{i iS, Ep GE (xnh =f) x, 1957 S x 12 v i
E ix =Ci n v +S nJhi + i, n {iEi xn] E V
ES i CE tx Etx {i Ehi <.
(2) E 10 +x E hS E{ xb CiiCi +x xnhEi
Ci, ix tx Etx, xi nS Mi{S n {i h EvEi,
i Ehi < + ix nJ E hv V {f x x +, b
iS ii x Pi x] ES V CE, iS <C]xE V Jiv
Ph CEn + :
{i, xnhEi Ci =Ci V tx Etx x] ES V CE hx
+xY xi +h +vxx nJ x] ES V CE hx +xY x + i
V CE hx Ph xnhEi Ci +h x.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 93
{]Eh.----- ES |Vx`, x Pi x] ES V CE
n|MS +l, E{j Ci tx Etx b iSi V CE V h
CEn i + x] ES V ES BEh Eix, =Ci Cix tx Etx
=Ci b iS ii +MnS Pi x] ES V CE V Exi V
E i CE, + +.
(3) tx Etx xnh Eh` {j x E E E ECi +
iS--M i Ehi xx vhi , iS G Ei +, + E
tx Etx Vi VS |l G E Mi + iS xiS G
VS E+Ehi i x, j +vxx E{j x + iS G
Ei + + BJn xnhEi Ci E iS GS x] ES CE V
h CEn i + Ci, Ehi +, {f iS +vx x, xi n
iS <C]xE V Jii, `v +h x]S +h `v +h
+v-i +h i iv +ii + x]S vi, vi ES +h
| ES CE V h CEn +, i i {f|h :-----
(BE) +vxx E{j {` Eh`, + x] E iS { Ei
+ E i {hS =q + ;
(nx) =Ci xnhEi Ci, +vxx + x] x] ES V
EEi {j + ;
(ix) =Ci xnhEi CiEb, + x]S vi tx Etx ES |nx
ES VE E iS {nJS <i i EMn{j +i ; +h
(S) + VE E <i i EMn{j xi nxES Mi{S xS
+Mn nhi + xi :
{i, ixhE E S {`n iCi V BJt xnhEi CiEb,
x]S vi ES |nx ES {nJS VE E <i Ehi EMn{j
xi i, + xnhEi Ci, =Ci E{j Ci, Ei E Ex iu + VS
|{iEi Ex n< , i Ehi i + iS, nS +h MnE SxS
+vx x, i Ehi < + nx + ix, V CE PhS nhi < .
(4) BJn xnhEi Ci tx Etx E{j i iS E +
iS E ECi iS---M i Ehi xx vhi , G Ei i, {i
i i +vxx E{j +i i, i iS <C]xE V Jii,----
(E) {]-E 1 S iinx ix tx Etx nJ E hi {f
x vi ES +h | ES V CE, Ehi + ; +h
(J) {]-E (3) S iinx, + E + iS E ECi
iS vi,---M i Ehi xx vhi , xi nxE, `i +
x]S vi E `i + +v i E i iv +ii +
x]S vi, vi ES +h | ES V CE, Ehi +,
Ph,
CEn +.
(5) xnhEi Ci, xi n E ixi x]S vi {i xi
n{x i nS Evi + CiS J {iEv VES E E h
<i Ehi EMn{jS xn E i i +vx x V x]S vi E
{`nEbx tx Etx |nx Ehi + + + vi E | E ,
iS <C]xE V Jii V Ex Ph CEn + :
94 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
{i, { Eh nxi, i nS Ev , i n{I +vE h x
<iC +hJ EvEi, +CiEbx fx nhi < :
{i +hJ + E, =Ci xnhEi Ci, {]-EJ Phi h V
ES ii, i Ehi < + ix, h{j n E.
(6) V tx Etx BEi xSi nx E i i E EBV xSi CE
i i + xnhEi Ci, {f n iS +vx x, xi n `v +
x]S +h `v + +v-i iv E i iv +ii +
x]S ii, iS <C]xE V Jiv vi ES V CE Ph
CEn + :-----
(BE) + x] E i, +vxx E{j {` Eh` { Vi
+i E {hS =q + ;
(nx) =Ci xnhEi Ci E 10 +x E i x ;
(ix) =Ci xnhEi Ci +vxx + x]iS x] ES V
CE Ph {j + ;
(S) =Ci xnhEi CiEb, x]S ii tx Etx E S
{ + VE E <i i niBV +i ; +h
({S) + VE E <i i niBV , xi nS Mi{S xS
+Mn x + Evi nhi + +i.
(7) {]-E (3), (4) (6) J VS CE i Ehi < + ix
{Mhi Ehi <.
=Ci E 141. (1) vtS `Eh |{i Z Ehi x] , x] hx {`hi +
(V E) i E +i: |G Ehi +xi =Ci EMEb (V E) {f |G`,
vi SSh`, ni`, {x:xEh` (E bxM) E tx EtS iinx +xx
GhEx
iin. +x Ehi |Vx` xi nS +Mn {`hi + i +h + x] =Ci
`Eh xi n E ixi {i + + + ii, V + x] =Ci E {h
Zxi E +xl, xi n{x xS +i =Ci `Eh {i + + i,
Ehi E n +h x :
{i, { Eh nxi xS Ev , nx x{I +vE h x
<iC +hJ EvEi +CiEbx fx ni n< :
{i +hJ + E, + x] xi nxE{x xS +i E xi
nxE{x +hJ fx n Evi {i E x, E 142 S {]-E
(8) S Jb (E) S iinx, x] ES V CE Eh` {j +i.
(2) xi n{ tx EtS iinx +v-i i vtS `Ehx <i
Ehi VM Ii |G Eh` {` +i, +h + i, {]-Ev
({f VS xn =Ci i + Ehi + +) =Ci `Eh xi n E xi
{i +h +i i, =Ci i xi|Gix Mxi E +xl, xi n{x
xi =Ci `Eh {i +h M +i i Ehi E n +h x :
{i, { Eh nxi xS Ev, nx x{I +vE h x
<iC +hJ EvEi +CiEbx fx ni < :
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 95

{i +hJ + E, =Ci i {]-Ev xn] E Evi {i E

x, E 142 S {]-E (8) S Jb (E) S iinx x] ES V CE
Eh` {j +i :
{i iS, tx EtS iinx iS {Sh Eh Ci, ES |nx
E Ehi xnhEi CiS VMi ilx ii E ES |nx x Ei xi
Eh`, {]-Ei xn] E Evi {` EhS |Vxl =Ci i
lxii Ei i.
(3) V Ehi i, xi nxE{ tx +vxS iinx SSh E
Ehi +x |G { {bhEi ES |nx EJV, vtS BE `Ehvx +x
Ehi `Eh {`hi + +i--M i `Eh xnhEi E + E x--+h
+ i xi nxE E ixi vtS =Ci `Eh {i Ehi + +i +h
Ehi h SSh E +x Ehi |G Exi V =Ci i xi nxE{x
xS EvS +i + `Eh {i Ehi + +i i, Ehi E |n
+h x :
{i, { Eh nxi xS Ev nx x{I +vE h x
<iC +hJ Ev` +CiEbx fx ni < :
{i +hJ + E, V =Ci i {]-Ei xn] E Evi {i
E x, E 142 S {]-E (8) S Jb (E) S iinx x] ES V
CE, Eh` {j +i :
{i iS, tx EtS iinx iS {Sh Eh Ci, Ehi
xnhEi CiS VMi ilx ES |nx E ii E ES |nx x Ei xi
Eh`, {]-Ei xn] E Evi {` EhS |Vxl =Ci i
lxii Ei i.
(4) V iS {Sh Eh Ci +h =Ci EM x, i Ehi < +
xxi ix +h + Evi, xi n =Ci CiS ix =Ci EMx `i
` x] i S i{ Pi E + iS E {]-E (1), (2) (3)
+x E |n +h x.
142. (1) V + Ehi i xi n{ xS +Mn x Eh
<iC Evi iS GS tx Etx Ehi E |nx Ehi + GhEx
+, i i, xi n E ixi vtS Ehi `Eh {i Ehi + iin.
+i i, xnhEi Ci, V + i xnhEi CiJV <i Cix xi n{x
xS EvS +i vtS =Ci `Eh {i E +i +h + i
Si +vES Jj < + |E +J {]hM +i, i tx Etx
|nx E ES {i` {j + :
{i, V + i xnhEi Cix {i E +i i, + i {i Eh i
iS {` +S xhi <.
(2) (E) V, xi n { E nx, xi n E ixi Ehi
iS Ei ii vh Ex f +i i, V xnhEi Cix + i
E +i i Ci + vh Ehi +xiS i nS +i, i
Ehi < + i{ +ii + {E VE E x{j |{iEi n< +h
96 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
+vxS |Vxl + {E VE E x{j , +vxx E VE {`S
vi n +S xhi <.
(J) V xi n{ E nx, xi n E ixi Ehi iS
Ei ii vh Ex E Z +i, i V xnhEi Cix + i E
+i i Ci, + vh Ehi +xiS i nS +i, i Ehi <
+ i{ +ii + V{j |{iEi n< +h +vxS |Vxl +
V{j , +vxx E VE {`S vi n +S xhi < :
{i, V V{j |{iEix + E ni E EhS vi iS x] ES
V CE E E + iS E xnhEi Ci, V{j n iS Eni E
EhS nhi <.
(3) tx Etx Ehi x] ES V CE, tx Etx
E, V E +x Ehi CE S {i` xi n{, xi n E
ixi Ehi Cix nJ E {i`S |iE n tx EtS iinx
xEi Efhi < +h {h{ i tS Ehi ={Vi CE =Ci EtS
iinx J {i i {i Ehi < :
{i, V x] ES V ES {iS Ehi n {h{h E +i:
xEhi + + i + xEhi + CE {Mi < :
{i +hJ + E, V xi n + + =Ci =i CE +vxx {f
xhi + + i, Ehi x] ES V ES Ehi {i nhi h x.
(4) xi n{ E ixi xi E ii tx Etx
Ehi ES {i` xi nxi nJ E {iS |iE n tx
EtS iinx xEi Efhi < :
{i, V x] ES V ES {iS Ehi n {h{h E +i:
xEhi + + i + xEhi + CE {Mi < :
{i +hJ + E, V xi n + + =Ci =i CE +vxx
{f xhi + + i, Ehi x] ES V ES Ehi {i nhi h
x.
(5) +vxi Binr E +ii + i, xi n{ hi
(b) + Ehi x] ES V CE , +vxx x] ES V
CE hx +xY +h x.
(6) (E) tx Etx x] ES V E` BJt nvi +{,
{xEx, {xIh E xn S E |iE E, M i xi n{, xi
n E ixi Ev E +, tx EtS iinx xEi Efhi <,
+h VS Ehi CE nn +xY +S +fx + tx EtS
iinx J Ei i {i Ehi <, +h V + Ehi CE xEhi
+ +, i i, +vxx x] ES V CE hx +xY +h x :
{i, V xi nxE + + =Ci =i CE +vxx {f xhi +
+ i, Ehi x] ES V ES Ehi {i nhi h x.
(J) tx Etx, x] ES V ES vi +{, {xIh,
{xEx E xn S E |iE E, M i xi n{, xi n E
ixi Ev E +---tx EtS iinx xEi Efhi <, +h +
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 97

+{, {xIh, {xEx E xn S {h, V VS Ehi CE M

+ tx Etx i Z x, +vxx ES lEE hx
Ehi <, +h + E CE +vxx x] ES V CE hx
+xY +h x.
(7) (E) tx Etx, Ehi =u] E niS vi +{, {xIh,
{xEx E xn S |iE E E, M i xi n{, xi n E
ixi Ev E +---tx EtS iinx xEi Efhi <, +h +
+{, {xIh, {xEx E xn S {h, V Ehi CE M +,
tx Etx i Z x i +vxx ES lEE hx
Ehi < +h + E CE +vxx x] ES V CE +xY
+h x.
(J) Ehi =u] E niS vi +{, {xIh, {xEx E xn
|iE E E---M i tx Etx xi nxE{, i n +l
i nxi Ev E +---tx EtS iinx xEi Efhi < +h
Ehi CE nE +xY +S +fx + tx EtS iinx i
i Jx {i Ehi < +h + Ehi CE xE +vxx x]
ES V CE hx +xY +h x.
(8) (E) tx Etx xi n{, i n E i nxi xvh E
+xh |G Ehi + + i BJt CiEbx M + ES
CE, V, i E nb S CE tx Etx Z x i
+vx+x ES lEE hx Ehi < +h + E CE
+vxx x] ES V CE hx +xY +h x.
(J) tx Etx xi nxE{, in E i nxi xvh E
+xh |G Ehi + + i BJt E{j Ci E, V, i E
nbS CE {iM +, ES =Ci Etx i Jx {i Ehi
< +h + Ehi CE xEhi + +, +vxx x] ES V
CE hx +xY +h x.
(9) (E) tx Etx nJ Ehi + Ehi hi xi nxExi
vh Ehi + + + vhx Ehi CE M +S
xnx + E x] ES Ehi V CE +xY xS +fx + i
ES tx Etx Z x i, i +vxx ES lEE hx
Ehi < +h + ix Ehi + CE +vxx xS
+fx + x] ES V CE hx +xY +h x.
(J) tx Etx nJ Ehi + Ehi hi xi nxExi j
tx Etx + vhEi xn] E EnS +i ii vh Ehi
+, +h + vhx {iM CE E x] ES Ehi V CE
+xY +S +fx +, i tx Etx i Jx nhi <, +h +
Ehi CE xEhi + +, Etx x] ES V CE hx i
+xY +h x.
(10) |Ehi +xl iin Ehi + + iiCi xi nxE{ E
nx xi nxE E ixi { i E E nx +vxS
iinJ E{j +i.
(11) (E) E 12 v E +ii E + i, +vxx ] 2005 S .
vi E +vx, 2002 +x =Ci i V n{i E +EhM i i 9.
n{i +vxx i Ehi E |n +h x.
M {S---36-13
98 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(J) E 13 v E +ii E + i, k +vx, 1994 S |Eh {S 1994 S
J =Ci V n{i E +EhM i iiC E n{i +vxx 32.
Ehi E |n +h x.
(M) ] vi E +vx, 2002 +x +h k +vx, 1994 S |Eh 1994 S
{S J nx +x Ehi {` E |nx Ehi + + i, +vxx 32.
E +EhM + +h E{j Ci xi nxExi E {`S n{i
tx Etx vi E E E S CE V Ex Ph CEn
+ +h + V E i Ehi < + ix {Mhi Ehi i.
(12) xi n{ x +Mn x + Evi, xi PhS ik
{`hi + Ehi i, JnnEbx xEhi + E i xi nhi x
+, +h i Gi xi n E ixi {i Ehi +, i, V +
i xi n{x xS +i {i Ehi + +i i Ehi E |n
+h x :
{i, { Eh nxi xS =Ci Ev, , nx x{I +vE
h x <iC {f Ev` +CiEbx fx nhi < :
{i +hJ + E, +vxJ + i E{j +i i +h
{]-Ev xn] E Evxi i {i Ehi + + + i {i
Eh CiEbx E |n + :
{i iS, +vxx E{j +i + i V Cix xi PhS
ik {` +i +h i {]-Ev xn] E nii i {i Ehi
+ xi i i CiEbx E |n +.
(13) ] vi E +vx, 2002 +x {`nx E Ehi iS
G E jiix V Eh +E + i +h xi nxES +Mn iS
VE nJ nhi + + i, V =Ci {`n xi nxE E ixi CE |nx
E + i VinEbx E 51 +x jiix Ehi E Vi E Vh x.
(14) |EiS Ehi i E b i xi n +EiS VMi
+i i, +Ei, {f iS {ii EhS +vx x, + i E b
i ES V CE Ph CEn + :----
(BE) +Ei +vxx xnhEi E{j Ci + ;
(nx) |Ei +h +Ei nP, ii i Ehi < + xxi
ix +h + Evi, xi nS Mi{S n, + +EiEb +h
iS E b iS i{ Pi Ei ;
(ix) + iS E b iS VE xi nS Mi{
xS +Mn nhi + xi; +h
(S) |Eix BEi, {f ii x] ES V CE {i (b)
E + E Pi x,-----
(E) + iS vi; E
(J) + b iS vi, E + Pi V CE ix
Pi, =Ci V CES n{i {i (b) E +,
x] ES V CE {i E + E Pi x.
{]Eh. |EhS |Vxl, b i n|M ] vi 2005 S
E +vx, 2002 v, V +l xx n + iS +l +. . 9.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 99

|Eh BE
Eh iin
143. (1) xnhEi Ci (i {f Ei VS xn |Ei + Ehi + =Ci ES
+), i Ehi < + i n>x +h + ix +vx x, E x i, =Ci E{ri.
E` Ehi x] E b i, BJt =Ci EMEb {`i i, +h ixi
ilx i, +hJ n =Ci EMEb +h iS|E {`i i, +h i,----
(E) i =Ci E {h Zxi E +xl, S +h nS, Sh Jh E
i iCi i x] E b i, iS {`h Ehi +{x +xG
BE S E ix S +i, E x i, ilx iS vtS Ehi `Eh {i
+h ;
(J) =Ci E {h Zxi E +xl, S +h nS, Sh Jh E
i iCi, + x]S E b iS, iS {`h Ehi +{x,
+xG BE S E ix S +i, E ii E, lli, xiq,
E x, +l E x i, =Ci EMS vtS `Ehx {` E :
{i, |Ei
(BE) Vl E 25 +x =Ck EM xnhEi + il ; E
(nx) Vl |Ei, +CiEbx ii +vSi Ehi < + iS
{` Ei + il,
+{n Mi, V =Ci |Eix =Ci EMS vtS `Eh +{ vtS
+iCi `Eh hx Pi E x i, i |Ei JbS iinx i =Ci
EMS vtS `Ehx iS {` Eh x.
(2) x]S E b iS =Si J `hS Vn |Ei +.
(3) Vl =Ci E` {` x], i {`hi +{x BE S +i,
{]-E (1) S Jb (E) S iinx =Ci E {h Zxi E +xl, |Ei {i
xi, E {]-E (1) S Jb (J) S iinx =Ci EMS vtS `Ehx
i x]S {` Ehi + x iii, il V n =Ci x] {`hi +
i, i n |EiEbx + x]S =Ci EM {` Ehi + i, + xhi
<.
(4) Vl S nS, Sh Jh E i iCi =Ci E` {`
b i, i {`hi +{x ix S +i, {]-E (1) S Jb (E) S iinx
|Ei {i xi E {]-E (1) S Jb (J) S iinx =Ci EM
vtS `Ehx iS {` Ehi + x, iii, il V n =Ci b i
{`hi + i, i n |EiEbx + b iS =Ci EM {` Ehi
+ i, + xhi <.
(5) {]-E (1) (2) v E +ii + i, =Ci E Eix iix xh
Z Ehi ]E> +h x{M iS {` + =Ck EM xnhEi +, l]
iS vtS `Ehx E x Ehi < , E V =Ck EM xnhEi x |EiEbx
Ehi <.
{]Eh.---=Ci ES |Vx`, x] v, |EiEbx E =Ci EMEbx
x] E Ehi Ehvx E |Gvx xh h v i iS
i.
M {S---36-13+
100 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
Ii 144. V Ehi niBV,-----
|Ehi (BE) +vxx E i i +i + Ehi Etx Ehi
niBVv Cix n E +, E
MiE.
(nx) +vxx E i i +i + Ehi Etx Ehi
CiS +Ivx E xjhvx V{i Ehi + +, E
(ix) +vxS E i i +i + Ehi EtS Ehi
ES +Pi i Ehi `Ehx +,
+h + niBV V Cir E VS iS Ci{h xSE Ehi
i + + BJt CirS Ei I{ hx n + i, x,
(E) + Cix Binr E i E x i,-----
(BE) + niBVS +i il + + Mi v ;
(nx) + niBV I <i |iE M V i BJt ]
CiS iIiS + + Mi v E V i CiS I +
i E V i ] CiS iIi + i, i i Ehi
] Cix I E iS iIi + + xh V Eh
+ i, i Mi v E x{ni E IEi E niBVS ii,
i V CiEbx x{ni E IEi Ehi i i Cix x{ni
IEi E +S Mi v.
(J) V + niBV +xl { hx E ]i + i, V i lSii
pEi E x i, {i niBV hx E E.
niBV hx 145. (1) i i +i + <i Ehi Eti E +ii + i,
+h { (E) niBVS I{] E + I{]v (M i {vi E + x)
hx niBVS x] E |i E |iS {xxi ; E
I{], |i{
|i MhE (J) niBVS |i{ |i ; E
pi |i S (M) i Ehi < + ix +vx x, niBVv +ii + +h
Ei. MhEu i E pi ii ] + xnx ; E
(P) Ehi jhv E vv <C]xEi `hi + Ehi
i + iS Ehi pi |i ,
+vxS +h iJ E xS |Vxl, BE niBV hx xhi
< +h, iJ Ehi Ev, VS |iI { O vi > E +,
niBVi Ehi +S E iv xn E Ehi iliS, { hx
+hJ { x ni E niBV n x Ei, I{ hx O vi <.
(2) +vx E iJ E x +x Ehi Ev, ES +v
I{i BJn xnx nhS <SU +,-----
(E) xnxS +i +h niBV xSi Eh V ix i xh E i
i iS hx Eh |h{j ;
(J) MhEu niBV xh Ehi + i nhS |Vx` lSi
+ i|h niBV xiv +ii +h Ehi vxS + i{ nh
|h{j,
i |h{jv xn E E hi S I{ + +h
{]-ES |Vx` i xn Eh Cix iS i|h Vi|h xn
ES ` + |h{j { +.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 101

146. x, {nS x, xnh Eh, ES h Eh, h{j n Eh, <E {].

BEiE ES Mhx l Eh <C]xE M VE ( ) i Eh E hx
iS i Ehi i + <i E { {bhEi +h + |VxEi <E i
E <C]xE {] +vSi Ei <.
147. x, {nS x V {` E i ii xh Z +i x xi.
+h i i Vi xi +h + {``S |nx BEi i {i |{i i +
E {ii h n Sxi |{i i + i iS + Ii {` x xi
hx +vSi Ei <.
148. x, {nS x, +h i Ehi < i|h + ix Ii
IE ={Vx +vx x, xnhEi CiS Ii M +h xnh Eh, h{j n |G`
Eh, ES h Eh +h + CiS |x Eh + Cix +xS E{ri.
E{ri +vSi Ei <.
149. (1) +vxS iin +xx, |iE xnhEi Ci, iS +x{x i E
+JS +v xEbx i E +x{x h MhEx nhi <. +x{x h.
(2) i Ehi < + {nbS +v i E +x{x h MhEx xSi
Ei <.
(3) i E +x{x h MhEx `E Eix +ti Ei < xnhEi
Ci Ei < +h iS i Ehi < + {rix VxE Ijvx Ei <.
150. (1) i i +i + Ehi EtJ, xnh +J E J i h{j
h{j E Ehi xiEE h E ES h ES i{ +ii +h n Eh
niBV +h i E +l nxS S <i i{ E E Ji vi vxEE
E VS { E k E iS Jn, G +l x E ki CE +l +h.
iv ` Vn +,
(E) E{j Ci ; E
(J) lxE |vEh E <i VxE l +l P ; E
(M) vi E E G E E V =i{nx E Eh` Vn
+ V xS Ehi |vEh E =i{nx E E E Eh`
Vn + Ep ES |vEh ; E
1961 S (P) +E +vx, 1961 S iin+x xCi Ehi + +E
43.
|vE ; E
1934 S (R) iS Z E +vx, 1934 S E 45E S Jb (E) S +liMi
2.
EM E{x ; E
2003 S (S) V ti b E V +vx, 2003 J V ih E {h
36.
xvE E Ep Ex +l V xx + E VSEb { +i + <i
Ehi l ; E
1908 S (U) xnh +vx, 1908 S E 6 +x xCi E xvE E
16. ={ xvE ; E
2013 S (V) E{x +vx, 2013 S +liMi xvE ; E
18.
102 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(Z) ] x +vx, 1988 +x ] xS xnh Eh` +vE |nx 1988 S
E xnh |vE ; E 59.
(\) {nx, {xx {xi Eix =Si xEx{< hS {nEiS 2013 S
CE +vx, 2013 S E 3 S Jb (M) v xn] E VvE; E 30.

(]) |ii n (xx) +vx, 1956 S E 2 S Jb(S) v xn] 1956 S

E xi|{i + V ; E 42.
(`) xI{O` +vx, 1996 S E 2 S {]-E (1) S Jb (R) v 1996 S
xn] E xI{O ; E 22.
(b) iS Z E +vx, 1934 S E 3 +x P]i E|h iS 1934 S
Z ES +vE ; E 2.
(f) E{x +vx, 2013 +x xnhEi i E V E{x ; E 2013 S
18.
(h) E 25 S {]-E (9) +x V Ci ] +J GE nhi +
+ i Ci ; E
(i) {nS x, xu xn] Ehi < + +x Ehi Ci,
+ Ehi Ci + iS h i Ehi < + EvS vi +
nii, + xxi ix +h + |vEEb E +EiEb n E.
(2) V +Ci E ii ix |vEi E Ci , i hi n E
i n + + ]i + i, i Vx + i h n E + i Ci n
Ei i +h ii + Sx nS nxE{x i nS Evv E
ii E +V =Ci |vE {xM ni < + {f Evv n vhS
v ni < +h i nS =Ci Evv E + {xM n {f Evv
n vhi + xi i, inxi +vxS <i Ehi iinv E +ii E
+ i, + i h n E xS Vhi < +h +vxS iin M
i.
(3) V Cix i h n Eh +E +, i BJt Cix {]-E (1) E
{]-E (2) v xn] E nii i h n E x, i =Ci |vE, iS
x] Vi < x] VS nxE{x xn n{I +vE x Bf Evv
+ i h n Ehi i < +h + Ci i h n E.
+Eb M 151. (1) +Ci i Eh +E + + ] i, i +vSx Efx
EhS +vxu E i vi ihi < + Ehi v +Eb M Ehi
+vE. , + xn ni <.
(2) + +vSx Efhi +, +Ci, E i +Cix |vEi E
Ehi Ci, V v +Eb M ES + + Ehi v, ii i
Ehi < + xxi + ix + i E h n Eh vi Cix
i <.
i =Pb 152. (1) E 150 E E 151 S |Vx`, nhi + Ehi
Eh v. Svi Ehi CiMi hi E iS Mi n Ehi i, vi
CiS E iS |vEi |ixvS J {i, ii Ehi i{ BJt
] CiS ni +, + +Jh C < + ix |r Ehi h x
+h + Ehi i +vxJ Ehi ES |Vx` {i h
x.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 103

(2) +vxJ E i i +i + +x Ehi +vxJ

J]S |Vx` + iiCi, +vxx +Eb M EhS E
+vxS |Vx` iS Ex E MhEEh EhS E V Ci Ei x,
+ Ehi Ci, E 151 v xn] E Ehi i E Ehi CiE
h {hS E ={viS {xM +h x.
(3) + i |r Eh Eil <] +, + +CiS i + i, BJt E{j
CiS MvS E S MvS Ehi i |r Ehi Ei
Ehi M] M +h x.
153. E +CiS nVx E nV x Ehi +vE, |EhS { iVYEbx
V]i Ii P>x +h S o]x, UxxS, SES, +xhS Ehi ]{{ Ph.
E iS Ehi +x E vi iVYS Pi <.
154. +Ci E ix |vEi E BJt +vE Vl i +E ] xx PhS
il, Ehi E{j CiS iix iS xx Pi i +h + |E Pi Ehi +vE.
xx` {i ni <.
155. V Ehi Ci, i +vxx x] E V E` {j + + iS .
n Ei +, + nS iS + Ci +.
1860 S 156. +vxx E { {bh Ci i nb iS E 21 S Ci
45. +liMi EE +S xhi <. EE
+S
xhi < .
157. (1) +vxx E iJ Ehi + xx nxx E +vxx
E EhS +|i + Ehi M]` +{ xvEhS +vI, V +vI, Ehi +
E
n, +vE +l <i ES E =Ci +{ xvEhu |vEi E Ehi +x Ih.
Ci S vi Ehi n, J] E <i En E Ehi h x.
(2) +vxx E iJ Ehi + xx nxx E E
EhS +|i + Ehi M]` +vxx xCi E E |vEi
E Ehi +vES vi Ehi n, J] E <i En E Ehi
h x.
158. (1) +vxx n Ehi h{j, nJ E h E n EEx
E J E EMn{j E +vxJ Ehi ES n {S i =Pb
Ehi +J v (Vn x{f E iCi) E +vxJ Eh.
Ehi ES Ehi +Ji +ii + i{, {]-E (3) v iin
E + i iCi =Pb Ehi h x.
1872 S (2) i I{ +vx, 1872 v E +ii + i, Ehi x,
1. {]-E (3) v iin E + iiCi, +vxx xCi E E |vEi
E Ehi +vE {]-E (1) v xn] E i{ iS n Eh
E iii iS I{ nh M {bh x.
(3) Ei Ehi M],----
1860 S (E) i nb i E ]S |iv +vx, 1988 +x, E i i
45. +i + <i Ehi Etx, Ehi J] hS |Vx` +
1988 S
49.
104 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
Ehi h{j, h, J, EMn{j, I{, |iY{j E Vx SiS +
Ehi i{ =Pb Eh ; E
(J) +vxS =q] v EhS |Vx` Ep EEb E V
xEb E +vxS +VhS E Eh Ehi CiEb +
Ehi i{ =Pb Eh ; E
(M) Ehi x] Vh`S E Ehi Mh Eh`S Ehi
|G +vxx En ix Vix + i{ =Pb E Mi + i,
+ i{ =Pb Eh ; E
(P) +vxx E i i +i + Ehi Etx,
iJ Ehi +vES { Eh |vEi E + Ehi |vEx,
Ehi Eix =nh Ehi |Eh vi +h V Ehi ni
x E +vxx Ehi |vE {IE +, i Ehi nh x
ni E Ev + Ehi i{ =Pb Eh ; E
(R) +vxx nhi + ES |{i ES E {iS ES
J{I EhS |VxEi x Ehi +vE + Ehi i{ =Pb
Eh ; E
(S) i i +i + Ehi Etx SE +vE hx xCi
E Ehi Ci E Ehi Ci , +vxx xCk E |vEi
E Ehi +vES ihEv ES Ehi SES |Vx`
vi + + Ehi i{ =Pb Eh ; E
(U) Ep ES E Ehi V xS BJt +vEEb, Ehi E
E E +Eh E Eh i x C hS |Vx` +E ]
+ Ehi i{ =Pb Eh.
(V) EEx E <i Ehi vE |vEx i i +i
+h Ehi Etx iS E iS +vES { Eix V i{ =Pb
Eh En + + Ehi i{ =Pb Eh ; E
(Z) v , { J{, xn J{ E E{x S Sr
+vxJ Ehi ES vi MihES +{S Ehi SES
vi + V i{, v , E , { J{, xn J{
E lli, E{x S hx Eh nr iMS E< EhS
+vE |nx Ehi + Ehi |vE =Pb Ei <, + Ehi i{
=Pb Eh ; E
(\) Ehi Si jh i xnhS |Vxl E Ehi Si
jh Exi EhS, iS nVf EhS E iS {Ih EhS |Vxl, Vl
+ +Eh , ={Ci |VxJV + i{S { x Eh` E + i{
=Pb x Eh` Eu v + il xCi E Ehi +EhEb Ehi
i{ =Pb Eh.
(]) i i +i + Ehi EtS |Vxl, +E + i|h
+ xS +vE Ehi + i{ =Pb Eh ; +h
(`) + i |r Eh Eil <] +, + +CiS i + i, BJt
E{j CiS MvS E S MvS Ehi i =Pb Eh,
` M +h x.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 105
159. (1) V +CiS E ii ix |vEi E Ehi <i +vES Ii
i, +vxx Ehi E E J] vi Ehi CiS x +h Ehi |Ehi,
+x i{ |r Eh EiS o]x +E E <] + i, + CiS ii, CiS
i M ] + ix + x +h + i{ |r Ex Pi <. vi i
|r Eh.
(2) E 107 +x +{ |vEEb +{ n EhS ni {h <{i +{
n Ehi + x i E +{ n Ehi + + i, i xEi Efhi <{i,
+vxx nhi + iS vi EJ E |r Ehi h x.
{]Eh.----Mn l, E{x E CiS <i P S ii, Mn lS
MnS , E{xS SES, l{E +EiS, SS EvIS E l{ES
E, lli, PS nS x V +CiS E ix |vEi E +x Ehi
+vES i |EhS {lix{ x nJ |r Eh lx `i + i |r Ei
i.
160. (1) +vxS Ehi iin +xx {h E, E, E, n, xvhS
i E E {h ES, ES, ES, nS, i ES +|i + E, <in
Ehi xvh, {xxvh, +xh, {xEx, {xIh, +{, ni, x], x E +x Ii
E S + +h | , +vxS E tx EtS =q, |Vx Eh
+h +Ci Mi E ix + i, E + xvh, {xxvh, +xh, {xEx, v+O x
`h.
{xIh, +{, ni, x], x E +x E i Ehi SE, n E E S
Eh v+O `h x E v+O +S xhi h x.
(2) V Ehi x], +n E, lli, {j V {`hi + +, i
Cix +vS i E< E + i E VS Vh + x], +n E {j
x +Mn Z, S + E {h Z Ev +l ES ii
+I{ Phi + x i, Ehi x]S, +nS E {jS Vh +I{
Phi h x.
161. E 160 S iinx v x +hi, +h +vxS Ehi +x iinv +Jx
E +ii + i, Ehi xh E +n nh E x] Vh E |h{j =Pb h
E Ehi +x EMn{j xMi Eh Ehi |vE, + xh E +n E SE ni Eh.
x] E |h{j E Ehi +x EMn{j v +Jx =Pb nx h Ehi
SE BEi i:x E Vl + SE +vxJ xCi E +vEx E Ep
i E +vxJ xCi E +vEx E vi Z Cix + xh
E +n E x] E |h{j E, lli, +x EMn{j xMi ES nxE{x
ix x <iC EvS +i xnx +h + il i Ehi SE ni Ei < :
{i, + xh E +n E x] E |h{j E +x Ehi EMn{j xMi
ES nxE{x xS Evxi + Ehi ni E Vh x :
{i +hJ + E, =Ci xS Ev, Vl ni , x JxS +SEiS
{i + E Ehi +xvxx Z SE E Mh h Mhi SE
+ + ii, M h x :
{i iS, V Ehi Ci, + ni E |iEi vi i + i, +
ni +i +hh` |vEEbx xME xS ik +xhi <.
162. E 117 118 v iin E + i iCi, Ehi, nh xEb nh
+vxx E E EhS +|i + Ehi M]vx E ii Ehi xS
|x ={li Z, ivS E EhS E xh PhS Ehi +vEi +h +vEi v.
x.
M {S---36-14
106 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
+Eh. 163. V V Ehi +nS E EMn{jS |i, +V Eh Ehi Ci
i |Vxl {S + i i, i Ehi < + hi <.
x EhS 164. (1) x {nS x, +vSxu +vxS |Vx { {bh`
xS x Ei i.
+vE.
(2) {]-E (1) S iinS vhi v x +hi, x, +vxu,
E Ehi Ei i Eh +E +i E i Ehi i E V xu
iin ES +i E Ehi i + x Ei i.
(3) Ex |nx E x EhS +vEi, xx E i{E Ehi
x, +vxS iin V nxE +i + +i i nxES +MnS x
nxE{x iI | nhS +vES i.
(4) {]-E (1) E {]-E (2) +x E Ehi xi, iS =Px Z
n V {x +vE x Bf i` {j + + iin Ei <.
x EhS 165. x, +vSxu, +vxS |Vx { {bh` +vx iJ
+vE.
E x Mi +i + x Ei i.
x, x 166. xx, +vxx E |iE x, x +h Ef |iE +vSx,
+vSx bh. + |E i Ehi +xi E i Efhi +xi C iiC E, V vxbS
+vx S +ix, BES +vxi E M{`S nx +vxi x BEh i nS
< <iC niEi V vxbS |iE M{f `hi i +h V +vxi
i + ix `hi i i +vx E iS MixiS +vx {i h{, +
x{E Ehi xi E xi E +vSxi V vxbx Ehi n E
i E + Ehi x, x Ehi > x E +vSx Efhi > x i
iS i Z i, + x, x E, lli, +vSx ixi + n E,
{iS +i i E, lli, S +i h xi. il{, + Ehi n
E {x xJ, xJ E, lli, +vSxJ { E Ehi M]S
vOi v h x.
+vES 167. +Ci, +vSxv xn] E + i|h + iS +vx, Ehi
|iVx. +, +vxx Ehi |vEEbx E +vEEbx {hVM Ehi +vE
+ +vSxv xn] E + i|h n |vEx E +vEx nJ {hVM
+ + xn +vSxu ni <.
Sx xn 168. +Ci, +vxS +Vhv BE{i +hhS |Vx` + Eh
nhS +vE. +E + E <] + + i ]i + i, i M ] i|h V E +vE
+ +n, Sx E xn Efi i +h +vxS +Vhv xCi E
+ +vE <i Ci + +nS, SxS xnS +xh +x{x
Ei.
Ii 169. (1) +vxx E iJ E xx Ehi xh, +n, x,
{lii x] x] E <i {j {f {ri{E Ehi BE {rix Vhi < :---
Vh.
(E) |i E E{j Ci E iS l{E E |vEi |ixv
E E{j CiS ix ES ={li h` |vE vh Eh
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 107

+vCi E E E E vtS vi ix xi{h xCi E Ci

E E{j Ci h E]i |f Ci E+ n Eu E |iI
n>x E n> Ex ; E
(J) V Ci tS =q + i Ci E iS |vEi |ixv, Ehi
+, iS ] i + vtS `Eh E xlx {S n xnhEi
bEx E Q bEx E E+x ; E
(M) xnhS ix n E vh E|h iS <- {k
{j Ex ; E
(P) <E {] ={v Ex n>x ; E
(R) E{j Ci E V tS + i Ci, V ] i + {k
i i, vn Ei i E ` Ci: E Ei i il lxE k{jv
|r n>x ; E
(S) V {E Ehi {ri x i, iS ] i + vtS
E xS `Eh `E VM SE]x +h Ehi Ehi V + x
i, V E Vlx + xh E +n n Vi E x E x] Ef Vi i
vi +vES E |vES ES x] E.
(2) |iE xh, +n, x, x] E Ehi {j i {]-E (1) v iin
E ix V nxE E + E |r Z + E iS |i SE]hi +
+ i nxE Vhi + +S xhi <.
(3) V + xh, +n, x, x] E Ehi {j xnhEi bEx E Q
bEx {`hi + + i, inr r Z x i + ]{ {Sh` vh{h
Vf Mi i Ev {i ZS |i i +S xhi <.
170. +vxS iin+x E, V, i, nb E |n + Ehi +x E, <in
CE +h {iS CE E n + <i CE MiS {h {i Ehi < +h CE {hEi
Eh.
|Vx` Vl + Ev {i {S M +ii + i, V + M {z {
E i{I +vE + i i BE {{i fhi < +h + M {z {{I E
+ i i Si Pi Vh x.
171. (1) Ehi iS E S {` ES ni Ehi P] E xJv
x] E V E , Eiv +x{ P] Ex {f |{iEi nhi i. ={.

(2) Ep E, {nS x, Ehi xnhEi Cix Pi x] ES

V CE E ES ni P] S ix { i E E nxS Eiv
|iIi +x{ P] i E E S i{h EhEi +vSxu |vEh P]i Ei <
E i i +i + Ehi Etx P]i E tx |vEhEb +vE
|nx Ei i.
(3) {]-E (2) v xn] E |vEh i Ehi < i|h + +vE
{ +h + E { {b.
108 ] x V{j +vh M {S, 12, 2017/J 22, E 1939

+bSh n Eh. 172. (1) +vxS Ehi iin +i +hix Ehi +bSh =n,
x, {nS x, V{ji vh E +n |r Ex =Ci +bSh
n EhS |Vx` +E E <] + i|h +vxS E iJ E
xS E xS iin Mi xi + iin Ei i :
{i, +vxS |S nxE{x ix S Ev {i Zxi Ehi
+ +n Efhi h x.
(2) Ex Ef |iE +n, i Efhi +xi C iiC E V
vxb{f `hi <.
xx. 173. (1) +vxi +xl iin E + iiCi +vxS |S
nxE i nxE{x {f En u xi Ehi + +i (xi VS xn xi
+vx + Ehi + +) :----
(E) < {hE +vx, 1925. 1925 S
6.
(J) ] > Jn E +vx, 1962. 1962 S
. 9.
(M) ] Vi E +vx, 1967. 1967 S
. 18.
(P) ] xE (xEbx +l xE bEbx h xi{nxS 1983 S
G E (S h) +vx, 1983. . 22.

(R) ] B+ E +vx, 1987. 1987 S

. 41.
(S) ] lxE Ijv ] x +hh E +vx, 1987. 1987 S
. 42.
(U) ] lxE Iji S | E +vx, 2002. 2003 S
. 4.
(V) ] ] E +vx, 2006. 2006 S
. 43.
(2) xi Ehi + Ehi +vxx E, + xi Ehi +
iinx nhi + |iE xnh |h{j, x, E lli, {xM xi E n{x
q <.
k. 174. (1) =Ci +vxS E 173 v xn] E xx,-----
(E) + xxS +i x E +iki x E {xVVi
h x ; E
(J) + xi E Ehi +vxiS E iS MS { |ix
+h iJ +n E lSii Ehi + E vi Z Ehi
{h h x ; E
(M) xi E +vxx E xi E +vxJ +nx Ehi
+vE, vE, +vx E {ni E, ={Vi E E ni E
{h h x ; E
(P) xi E +vxS iinx n + E n < + Ehi
E, +v, i, V, E E nb E xi E +vxS iinr E
Ehi +{vi E Mi E {h E n i {h h
x ; E
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 109

(R) { ]|h Ehi +xh, SE, J{I, xvi E, {xxvh, {i,

xvh, +M> +vxh +h Ehi + E, +v, i, V, E, pnb, +vE,
vE, +vx, ni E {h E nb ii Ehi En E
E lEES E iiS ={ {h h x +h { ]|h,
Ehi + +xh, SE, J{I, xvi E, {xxvh, {i, xvh, +M>
+vxh, {vx, +h + Ehi E, +v, i, V, E, V, +vE,
vE, +vx, ni, {h E nb iS Ehi <i En E
E lEES E iiS ={ Ei i, {f S `i i E M
Ei i, +h + Ehi E, +v, i, V, E, pnb, {h E nb
+vx + |E xi Ehi + xi + Vx Ehi i E
+Ehi i ; E
(S) =Ci xi E +vxx E xi E iinx xi n{,
i n E ixi nJ E +{, {xIh, {xEx E n vi Ehi
E {h h x, +h + E, =Ci xi E +vxx E
xi E iinx, +vx +i + xi + Vx, S `hi <.
(U) Ehi E hS, iS hS, +EhS, +EhS, +{S,
xvhS, {xIhS, niS, xnS, ni, EMn{j |ii EhS +h
iS i{hS, VMS Zbi PhS, E iih EhS, +h ES |nxS
+h S, S BEji ` |hS {MhxS, E |nxix ] nhS E
|nxS n nxE h ]EhS, CEE |h{j q EhS, iix E
S, E ViS, Ehi E {iS E V]S, Ehi {i Jx
`hS, E |nxix ] nhS, +Eb M EhS, x EhS +vES,
Ehi i nhS E V +EhS E Ehi ES {h EhS
|Vx`, Vl + E hS, hS, +Eh EhS, +Eh EhS,
+{S, xvhS, {xIhS, niS, xnS, ninS, |nxS S, S
BEji ` |hS {MhxS, E |nxix ] nhS E |nxS n nxE h
]EhS, CEE |h{j q EhS, EhS, iix E ViS,
{iS E V]S, Ehi {i Jx `hS, E h{x ] nhS,
+Eb M EhS, x EhS +vES, ninS, +h niBV |ii
EhS +h iS i{hS +h VMS Zbi PhS, E iihS, Ehi
i nhS E V +EhS E Ehi ES {h EhS v xi
n{S { Ehi Ev +, il i |Vx` E ={C i |Vx{E
Ehi |Vx v + E i +xME + <i Ehi |Vx`,
i En (iS Ehi iinx +i + Ehi {S Et) +h i
Etx E xi nS Mi{, +i + x, x, +n, +vSx,
xx, |h{j +h x], xhE +h +vE {h Ei +vxS <i
iin M i ii{i ix +vx x, +i +hS S i-M + ES
vi E, i, V {i CE, E iix E E Vi, Ehi +,
xi ni E i{ hi + + x ;
1904 S (2) {i {]-Ei iinx v x i, ] vh CJb +vxS E
1. 7 +h 25 , Ev =J Et{E Ehi Etx xx EhS vi,
Vh E + ix xx E En =Ci +vxS E 7S +liMi +vxi
Ehi + i + Vx, M i.
M {S---36-15
110 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
+xS BE
[E 7 {]
n x Pi E + i {` hx Vh
1. Vl vtS k x] ES V CE Pi + + kS E{ iih
E iS ].
2. E 25 v xn] E|h vi Civ E xx Civ i E
E nx S {`, V + {` vnS +Pi E vtS +r` E + :
{i, xCix ES n BE k v {z V {{I +vE x <iE
+ I, i E E nxS {` hx Vhi h x.
3. iS {`----
(E) |EiS ix + iS {` EhS Vn V +Ei P< i
+ |Eix iS +Ei E iS {` ; E
(J) |EiS ix + i |{i EhS Vn V +Ei P< i +
+Eix iS |Ei E iS {`.
4. vtS +Pi E vtS +r` BJt E{j Cix iS vi CiEbx
E i iS Ehi +x +l{xEbx S E +i.

+xS nx
[E 7 {]
iS {` E S {` VS
1. iih.---(E) iv E CES Ehi iih iS {` + ;
(J) iv E CES iih x Ei, iv Ehi CES E i
iv +Vi S Ehi iih S {` + ;
(M) V Ex x E|h {h nS |nx E nxE i v
i Gi < + Ehi EJ iv E CES Ehi iih
, iS {` +.
2. Vx <i
(E) VxS M]` Ehi b{^, E], vvE, x S
{` +.
(J) E hV ` hVE, +tME +l x E <iS
Ehi b{^ E i bx nh----M i {h{h + +i: +, S {`
+.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 111
3. Eh E |G.----+x CiS i E V< + Ehi Eh E
|G S {` +.
4. vtS kS iih.----(E) Vl BJt vtS kS M +h V i
i kS M xi + i, i vn Sh CiS xnu E i+x
iii E +i E iS ] +---M iS n Pi +
E x, il i CiEbx h + iih E ] , iS {` + ;
(J) Vv BJt vtS |Vx` vh E E iS {` + i, i
vn Sh CiS xnu E i+x Ehi JVM {` +iEi E
+i E i { +i, E i vtS |VxiCi <i Ehi |Vx`,
{hEi Ehi Ci i i ={v Ex n +i---M iS n Pi
+ E x, il + iS { E + i ={v Ex nh , S {` + ;
(M) Vl Ehi Ci E{j Ci +S n < il, i Si + Ehi
vtS kS M +h Ehi iS, i E{j Ci +hS n hS Mi{,
iS vtS +Pi E iS +r`, ix iS {` E + , + xhi <,
j,-----
(BE) i vn BE Ei vn hx n Ci iii E + ;
E
(nx ) V BE E{j Ci xi < + CiE |ixvEbx i vn S
Vi +, i i +n.
5. S {`.----{f x S {` Vhi <, i +,----
(E) l k bx nh ;
(J) Vl +E + il I |vEu {ii |h{j nxi E {
M]xi {E V +v Pb ixi {h n |{i Ehi + + i, JV
Ex, Jnn G EhS =q + E E <i, E , <i, xM
vE E iS M S vE Eh.
{]Eh.---- JbS |Vxl,----
(1) I |vE n|MS +l, x E i i +i +
Ehi Etx {ii |h{j nh` ix |vEi E Ehi |vE, + +
+h + |vEEbx + |h{jS +Ei xS ii, {f{E Ehi
CiEb |h{j M, i Ci +,----
1972 S (BE) ijY +vx, 1972 +x P]i E ij {nS xnhEi
20. ijY ; E
(nx) (i) +i lEb xnh E xn +i ; E
(ix) E xM E O E E E xVx |vEh S vi
+ lxE lS xv IE :
(2) vE n|Mv, Ehi tx xM Sxv Ph,
Eh iS |il{x E {xSx Eh S + ;
(M) Ehi rE {n CES ii{i iih E iS {S E ={MS
{xM ;

M {S---36-16
112 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(P) i ijYx MhE |hS E, E{x, MhE |hS EG, i, {i,
+tiEh, Mhkf, Exx ;
(R) J CE, i |nx E +x x n ` Ehi |VxEi
(M i xn] Ev` + x) Ehi iS ={M Eh`S +vES
iih.
(S) + Ei Eh{x Si h E BJn Ei E {li x Eh E
Ehi Ei Eh iS vxEEi i nh ;
6. Ci {`.---{f Ci {` , S {` +S Vhi <, i
{` + :---
(E) E 2 S Jb (119) v J E|h E Ej] ; +h
(J) Vl + {` E J CE, i |nx E +x x n
{i E + il, x x` +h +z E Ehi +x {nl E
Ehi { (x x` tE Ci t JV) + iS Ehi S {i
E iS M hx E Ehi +x ix E {`.
7. iS {`.---{f iS {` +S xhi <, i + :---
Ehi +vl{i Px E CiS bx iS nx J CE i
|nx E +x x n ` E iS {`.

+xS ix
[E 7 {]
iS {` E S {` `h xi +
E
1. ESx +{ xES +Pi E i vi xCi n .
2. i i +i + Ehi Etx l{i E Ehi xS
E xvEhS .
3. (E) n nx, V vxb nx, {Si nx, xM{E nx +h
+x lxE |vEhS nx { {b E ;
(J) vxS iinx Ehi {n vh Eh Ehi Cix i {nS xix
{ {b Ei ; E
(M) Ep Ex E V xx E lxE |vEhx P]i E BJt bS
+vI E n E SE hx +h JbS |{ V ES xhi + x
+ Ehi Cix { {b Ei.
4. x xh +iE, nx, x E MS .
5. VxS G +h +xS nxS {SUn 5 S Jb (J) +vx x, <iS
G.
6. ], ^V VM JV EM n.
{]Eh.----{SUn 2S |Vxl x Yv, V x, =SS x
+h SS x S i.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 113

=q Eh S xnx.
v, V x, vi ES {i Ii S G, | ES {i,
Vi S | E, B+ E +h Jn E +Ei iS|h, Ep E, Ep
=i{nx ES {i Ii S i xi, ES {i Ii S {`,
Ep GES {i S +iV G E +Ei. ix, iS ix h
iS {` E ES +Eh E Vi.
2. i iS tx E{ri +xE +bShx ib t Mi +i, i +bSh
J|h +i :----
(BE) Ep EEbx +E Vh ES V] V xEbx +E Vh
Eix i x, i E E +Eh h ;
(nx) V xEbx +E Vh Ii ES V] +Ehi h
+x ES |nx` x h ;
(ix) ES v n + ni z vi E En +h z E {ri
nS MM +lE Ijv Mh h ; +h
(S) VEi, |E, i{h xE, <inJ |E |Ei +bl +h, i
{h ni {S Ci |i v xh h, i, +xEv E h,
|nx, <inS {i Enix +x{xS {ii E Mh ;
3. ={Ci +bSh Ii Pi, xn E E , i E hx v
Vh BE Ei ] EhS |ii E +. + i E , ixi E
+i{x h +h EE GS ]S ]{{{iS |iE ]{{ h i
E E nxS {` +Eh E V<. + |E, v, iS E S
{` Ep EEbx E V xEbx +E Vh Ehi E, ui {i
+Eh EhS |ii E i Ei ] E Vh +. ix, Ep E,
Ep i ES {i E x iS +Eh Eh +, +h V x, i
E E nxS ViMi h {` V i ES {i E x
iS +Eh Eh +.
4. {li Ii Pi, V i E vE, 2017 S vix BE
V En Eh +E Z +. |ii Et , Vi h i E E nx S
h {` i E +Eh` V x +vE |{i i . |ii Et
ni +|iI E {rii i +h Mii < . i =i{nx JSi +h +llv
Sx fi P] <, + +{Ii E +. i i { =tM, niMio] iS,
+i]o] +vEvE {viE <. vx Ei BE ]{{Ebx n ]{{Eb
h x] E V ES +bli iih h`, i E Sxi BE ij
+ixi E +. i Eni ES +x{x Eh |ix . |ii i
E ES +v`x +vE {E < , {h, i ijYx vxS Vii Vi { E
ES +x{x +vE SM <.
5. V i E vE, 2017 v, <i M]S, {f M]S iin E
+ :----
(E) i E {nEbx Ehi < i|h, ]CC{I +vE
x + +vSi ES nx, x x`S tS {`iCi, i E
E nxS ViMi h {` E +Eh ;
M {S---36-16+
114 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
(J) x EniEi +{ ES iin Eh ;
(M) |ii +E ik, V E hi < +, i E E nx S
{`S |M +vSi Eh` V x +vE |nx Eh ;
(P) Ep E +vE |ii +vxJ Si +vE hx |vEi
EhS iin Eh ;
(R) |ii +vxJ {`S {iS iin Eh ;
(S) ix E x E nxx xi E i ] nh` V x
+vE |nx Eh ;
(U) i E E nxS {`S +h qS iin Eh ;
(V) vtS +Pi E iS +r` { E {hS =qi E
i E E nxS Ehi {` ES vi x] E V
CE ={v Ex iu iS { {E Eh ;
(Z) x] E V CE h` {ji, i +h nin qS iin
Eh ;
(\) xx xnh, +{ ES x Ei n h, E {` E {j h,
<inJ {lii x] E V ES Vx EhS, iS ={viS
iin Eh ;
() x] E V CE nhS |Vx` {`nS +h |{iEiS VEv
PhqS iin Eh ;
(`) Vi |iE {`n xnhS ni xh Eh +h V CiS tx
Etx xnh Z + + |iE Ci xi nxE{x |ii +vxJ
xnh ni xh Eh ;
(b) xnh Eh, i qi Eh +h i M Ph qS iin Eh +h x
iin Eh ;
(f) xnhEi CiEbx n + ES xvhS iin Eh ;
(h) VE {`, +E {` S i{ +h h, ES h E
h, i h, <in n Eh ;
(i) <C] xE E b Ji, <C] xE V Ji +h <C] xE E ni Ji
{Ii Eh ;
(l) ""x] iE'', ""=Ci EM'', <inS iin Eh ;
(n) tx EniS i E {rii i Gh h` i Gh
iin Eh ;
(v) E VE nhqS EvS iin Eh, E VE Mi <i VE, niBV,
<in E VE Vh ;
(x) +xnhEi Ci E M Eh x< Eh ;
({) ES i |nx V +EhS +h iS |nxS iin Eh ;
() + EvS +h + `Eh J{iE `hS +h iS {Ih EhS
iin Eh ;
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 115

() iix ES Vi EhqS iin Eh ;

() <C] xE { |SES {]u iS E S {` Eh {`nx
E Vh |nxix, E{j {`S x S BE ]CC{I E x <iC
nx, iix E M EhS ni <C]xE { |SE ]Eh ;
() hS Uxx Eh, Ml +ix iS i{h Eh ;
() Ei E{] E i{ SES Elx Ex E iiS i {x
Vi E x, i E + E SEx {i n + E SES
x] E V CE |{i E + E i { + + ES xvhqS
E{riS +h EnS iin Eh ;
(EE) +CiS {xIhqS +vES iin Eh ;
(JJ) +vxS iinS +x{xS i{h Ei h` xnhEi CiS
J{I EhS iin Eh ;
(MM) +iCi ES {i EhS +h i {i V nhS iin
Eh ;
(PP) E Eh E{j CiS , VM +h l k xr Ex, iS
G Eh v {riS { Ex lEi ES S iin Eh ;
(RR) i{h, v, Zbi, V{i +h +]E EhS +vE +vEx nhqS
iin Eh ;
(SS) +M> +vxh nh |vES, +M> +vxh` +{ |vES
iin Eh ;
(UU) +{ |vEx E {xIh |vEx n +nrS +{S xh
Eh`, Ep i E +vx, 2017 +x Ep Ex l{x E i
E +{ xvEhS +xh Eh ;
(VV) |ii EtS iinS =PxqS iS iin Eh ;
(ZZ) vti OEx i E E nx ES V E Ex h `
xJrS JbS iin Eh ;
(\\) +{i +nqS iin Eh ; +h
(]]) |ii +vxJ Ehi +{v +{i ]h` iin Eh.
6. =q] v Eh , vES i +.

<, v xM],
nxE 9 2017. kj.
116 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
k Y{x
1. vES Jb 53 v, BEiE i Ei Mi n + E |nx Eh`
vEJ x] E V ES {S iih Eh xvS {h Ehi
iin Ehi + +.
2. vES Jb 96 v, V i E +vxx +M> +vxh nh`
|vEh P]i EhS iin Ehi + +.
3. vES Jb 99 v, V i E +vxx +M> +vxh nh`,
+{ |vEh P]i EhS iin Ehi + +.
4. vES Jb 109 S ={-Jb (1) v, +{ |vE E {xIh |vE
x n +nr +{S xh Eh`, Ep i E +vx, 2017 +x
Ep Ex P]i E i E +{ xvEh Ei EhS iin Ehi +
+. vES Jb 110 v, +{ xvEhS V x{`S +h Ij x{`S
V +vI n x n +h ix k i iin Ehi + +.
5. vES Jb 171 S ={-Jb (2) v, i E nx ES
E Ex iS {f OE Ex ni =qx, xJ v ={ Vhi BE
|vEh P]i EhS iin Ehi + +.
6. |ii v vxx v E { {bhv E +i +xi JSx
+h BEh k +{Ii V xEbx Mhi <. G E MS iE
tx +vE ESM vES v E { {bhEi xCi E V<. il{,
VS BEji xvix xE Ei +i +xi JS < , S ]{{ +nV Eh C
x.
7. +M> +vxh |vEh, +M> +vxh +{ |vEh +h +{ xvEh
SEi JSS Mh EhS {ri +t{ i E {nx i ES +.
hx, Ei BEji xvix xE Ei +i +xi JS < , SnJ ]{{ +nV
Eh C x.
 ] x V{j +vh M {S, 12, 2017/J 22, E 1939 117

vxE +vE {hvS Y{x

vEi, vxE +vE {hvS {f |i +ii +i :---
V i E vE, 2017 S Jb 164 +x, <i M] S, {f `
x EhS +vE V xEb Phi + + :---
(E) E 9 +x E Ex Eh ;
(J) E 10 +x, +{ E +EhiS { xbh Ci
M + xv i ;
(M) E 15 J i E E nxS {`S ;
(P) E 16 +x, x] E V CE Ph`S i xv +h E
|nxiS niBVS |M ;
(R) E 18 +x, xn] E|h, b i j +h jO
iS P ;
(S) E 19 +x, =H E` BJt =H EM {` x]
x]ES V CE hiS i xv ;
(U) E 19 +x, =H E` =H EM {` b i
x] ES V CE hiS i xv ;
(V) E 20 +x, x] iEEbx x]E V ES ih EhS
i ;
(Z) E 25 +x, xnh Ex PhS i i ;
(\) E 25 +x, vtS xxi MS ij xnh Ex PhqS
i ;
(]) E 31 +x, V Evi E VE tS i Ev ;
(`) E 31 +x, E VE Pi ES i{ +h V nii +
VE tS +i + ni ;
(b) E 34 +x, V{j E x{j Pi ES i{ ;
(f) E 35 +x, xnhEi Cix, +{ vtS J `Eh `S
+E i i{ ;
(h) E 37 +x, V xxi V ix VE {`S i{ Pi
ES +, i xx i i ;
(i) E 38 +x, V xxi V ix +E {`S i{ Pi
ES +, i xx i i ;
(l) E 39 +x, V xxi V ix xnhEi Cix h n
ES +, i xx i i ;
(n) E 41 +x, x]E V ES ii{i Ei iS MhqS
i xv ;
(v) E 50 +x, ES i |nx VS {Mhx ;
(x) E 51 +x, V ix iix ES Vi ES +, i i ;
({) E 52 +x, V ix iix E M ES +, i i ;
118 ] x V{j +vh M {S, 12, 2017/J 22, E 1939
() E 53 +x, x] E V CE iih EhS i ;
() E 54 +x, V xxi V ix, {iS +V ES +
i xx i i ;
() E 55 +x, Ii |Ehi {iiS i xv ;
() E 57 +x, V ix OE Eh xv l{x ES + i i ;
() E 58 +x, V ix OE Eh xvS xM ES + i i ;
(E) E 60 +x, V xxi ii{i xvhS v{j nJ ES
+ i xx ;
(J) E 61 +x, V ix hS Uxx ES + i i ;
(M) E 65 +x, V Eix V ix E |vEEbx J{I
Ehi < i Ei i i ;
(P) E 98 +x, V ix +vPi +M> +vxh |hi ES
+ i i ;
(R) E 100 +x, +{ |vEhEb ES +{+VS xx, i
;
(S) E 101 +x, V ix +{ |vEhEbx +M> +vxh +vPh
|hi ES + i i ;
(U) E 107 +x, +{ |vEEb ES +{ ;
(V) E 110 +x, xb i P]i Eh +h ] x{`S Ij
x{`S ijE n (Ep) ijE n (V) S xbqS E{ri ;
(Z) E 112 J, =] +I{ +VS {bih ;
(\) E 114 +x, +vI V ix +{ k |E +vES
{ E i i ;
(]) E 150 +x, V nii, xxi +h V ix Ci i h{j
n Ei i ni, xx +h i ;
(`) E 151 +x, V xxi ix +Eb M ES + i
xx i i ;
(b) E 163 +x, Ehi +nS E EMn{jS |i Ph`S ;
(f) E 171 J +vE { {bS E ; +h
(h) V i ES E i Ehi < +, E xu, Vii
iin ES +, i +x Ehi .
2. +vxS |Vx { {bh` +vx +h iJ E x Mi
+ x Eh` V x, vES Jb 165 +vE |nx Ei.
3. V E{riE +h |E i{E S vi =Ci x x
Ehi i, +h Vi |ii vEv iin Eh x + iEi
vxE +vE {hS , x {S +.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED
AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING,
STATIONERY AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVI.