jktLFkku ljdkj

okf.kfT;d dj foHkkx

Øekad% i-3¼,½¼9½@T;wfjl@dj@vk;qDr@2014@313 fnukad% 30-06-2015

vf/klwpuk

lgk;d vk;qDr@okf.kfT;d dj vf/kdkjh o`Rrksa ds HkkSxksfyd {ks=ksa dks rdZlaxr cukus ,oa dk;Ziz.kkyh
esa ,d:irk fd;s tkus ds Øe esa jktLFkku ewY; ifjof/kZr dj fu;e] 2006 ds fu;e 3 ds vuqlj.k esa vkSj
bl foHkkx dh vf/klwpuk la[;k i-3¼,½¼9½@T;wfjl@dj@vk;qDr@2012@987] fnukad 06-09-2012
¼le;≤ ij ;Fkk la’kksf/kr½ dks vfrf"Br djrs gq,] eSa] oSHko xkyfj;k] vk;qDr] okf.kfT;d dj] jktLFkku]
layXu vuqlwph ds dkWye la[;k 2 esa of.kZr lgk;d vk;qDrksa@okf.kfT;d dj vf/kdkfj;ksa dh vf/kdkfjrk
muds lEeq[k dkWye la[;k 4 esa of.kZr {ks=ksa ds fy;s fu/kkZfjr djrk gw¡A ;s {ks= bu lgk;d
vk;qDrksa@okf.kfT;d dj vf/kdkfj;ksa ds o`Rr dgyk;saxsA

jktLFkku ewY; ifjof/kZr dj fu;e] 2006 ds fu;e 4 ds vuqlj.k esa] eSa] oSHko xkyfj;k] vk;qDr]
okf.kfT;d dj] jktLFkku] ,d o`Rr esa fofHkUu dj fu/kkZj.k izkf/kdkfj;ksa ds chp {ks=kf/kdkj dk laforj.k fuEu
izdkj fu/kkZfjr djrk gw¡%&

1- fo’ks"k o`Rr%
¼i½ lgk;d vk;qDr@okf.kfT;d dj vf/kdkjh] fo’ks"k o`Rr] laHkkx t;iqj&izFke] f}rh;] r`rh;] vyoj]
chdkusj] dksVk] ikyh rFkk tks/kiqj ,sls leLr O;ogkfj;ksa ij vf/kdkfjrk j[ksaxsa ftudk o"kZ
2012&13 esa jktLFkku ewY; ifjof/kZr dj vf/kfu;e] 2a003 ,oa dsUnzh; fcØh dj vf/kfu;e] 1956]
ds rgr~ lfEefyr dj nkf;Ro [(Output tax + Reverse tax + Purchase tax - Input tax) + CST]
:Ik;s nl yk[k vFkok vf/kd Fkk rFkk tks lgk;d vk;qDr@okf.kfT;d dj vf/kdkjh] fo’ks"k
o`Rr&jktLFkku] t;iqj] dh vf/kdkfjrk esa ugha vkrs gSA

¼ii½ lgk;d vk;qDr@okf.kfT;d dj vf/kdkjh] fo’ks"k o`Rr] laHkkx vtesj] HkhyokMk] Hkjriqj] mn;iqj
rFkk Jhxaxkuxj ,sls leLr O;ogkfj;ksa ij vf/kdkfjrk j[ksxsa ftudk o"kZ 2012&13 esa jktLFkku
ewY; ifjof/kZr dj vf/kfu;e] 2a003 ,oa dsUnzh; fcØh dj vf/kfu;e] 1956] ds rgr~ lfEefyr dj
nkf;Ro [(Output tax + Reverse tax + Purchase tax - Input tax) + CST] :Ik;s lkr yk[k vFkok
vf/kd FkkA

¼iii½ lgk;d vk;qDr@okf.kfT;d dj vf/kdkjh] fo’ks"k o`Rr&jktLFkku] t;iqj laHkkx t;iqj&izFke

f}rh; ,oa r`rh; ds ,sls leLr O;ogkfj;ksa ij vf/kdkfjrk j[ksaxs ftudk o"kZ 2012&13 esa
jktLFkku ewY; ifjof/kZr dj vf/kfu;e] 2003 ,oa dsUnzh; fcØh dj vf/kfu;e] 1956 ds rgr
lfEefyr dj nkf;Ro [(Output tax + Reverse tax + Purchase tax - Input tax) + CST] :Ik;s N%
djksM+ ls vf/kd FkkA

ijUrq ;g fd fo’ks"k o`Rr] fo’ks"k o`Rr&jktLFkku dh {ks=kf/kdkfjrk ds fy;s vk/kkj o"kZ 2012&13 ds
vuqlkj fu/kkZfjr ekin.M] lgk;d vk;qDr@okf.kfT;d dj vf/kdkjh] o`Rr&ladeZ lafonk vkSj
iV~Vk dj] dh vf/kdkfjrk esa vkus okys O;ogkfj;ksa ij ykxw ugha gksaxsA
ijUrq ;g vkSj Hkh fd ;g [k.M mu fu;fer o`Rrksa ds ckjs esa izHkkoh ugha gksxk tks bl vf/klwpuk esa
fo’ks"k o`Rr dh vf/kdkfjrk ds lac/a k esa izxf.kr ugha fd;s x;s gSaA
fdlh Hkh izdkj dh HkzkfUr ds fuokj.k gsrq ;g fufnZ"V fd;k tkrk gS fd fo’ks"k o`Rr] fo’ks"k
o`Rr&jktLFkku esa vk/kkj o"kZ 2012&13 ds vUrxZr fu/kkZfjr ekin.Mksa ds vk/kkj ij p;fur
O;ogkfj;ksa ij i’pkrorhZ o"kksZa esa Hkh lEcfU/kr lgk;d vk;qDr@okf.kfT;d dj vf/kdkjh dk gh
fujUrj {ks=kf/kdkj jgsxkA
2- ladeZ lafonk vkSj iV~Vk dj o`Rr%

ladeZ lafonk vkSj iV~Vk dj o`Rrksa esa inLFkkfir leLr lgk;d vk;qDr@okf.kfT;d dj
vf/kdkjh] ,sls O;ogkfj;ksa ij vf/kdkfjrk j[ksaxs ftudk ys[kk o"kZ 2012&13 ;k mlds Ik’pkr~ ds
fdlh Hkh vU; o"kZ ds ldy O;kikjkorZ dk ipkl izfr’kr ;k vf/kd ladeZ lafonk vkSj@;k eky
ds iV~Vs ds O;kikjkorZ ls lacaf/kr gksA
ijUrq ;g micU/k ,sls fu;fer o`Rrksa ij ykxw ugha gkssaxs ftudk {ks= dk;Z lafonk ,oa iV~Vk dj
o`Rrksa ds {ks=kf/kdkj esa lfEefyr ugha fd;k x;k gksA
fdlh Hkh izdkj dh HkzkfUr ds fuokj.k gsrq ;g fufnZ"V fd;k tkrk gS fd ladeZ lafonk ,oa
iV~Vk dj o`Rrksa esa vk/kkj o"kZ 2012&13 ds vUrxZr fu/kkZfjr ekin.Mksa ds vk/kkj ij p;fur
O;ogkfj;ksa ij i’pkrorhZ o"kksZa esa Hkh lEcfU/kr lgk;d vk;qDr@okf.kfT;d dj vf/kdkjh dk gh
fujUrj {ks=kf/kdkj jgsxkA

3- izfrdjkioapu o`Rr%

layXu vuqlwph ds dkWye la[;k 2 esa of.kZr lgk;d vk;qDrksa@okf.kfT;d dj vf/kdkfj;ksa dh

vf/kdkfjrk gksus ij Hkh izfrdjkioapu o`Rr esa inLFkkfir leLr lgk;d vk;qDr@okf.kfT;d dj
vf/kdkjh@lgk;d okf.kfT;d dj vf/kdkjh ,sls O;ogkfj;ksa ij vf/kdkfjrk j[ksaxs ftuds fo:) dj
ds vioapu ds ;k dj nkf;Ro dks fNikus ds fdlh ekeys dk ftlesa vf/klwfpr dj nj ds vuqlkj
dj dk lank; u djuk ;k vkxr dj dk eqtjk xyr :i ls izkIr fd;k tkuk Hkh lfEefyr gS]
ml ys[kk o"kZ ds lEcU/k esa] ftlls fd ,slk vioapu ;k fNik;k tkuk lacfa /kr gS] fu/kkZj.k] 'kkfLr
vkSj C;kt ds fo"k;ksa ds lEcU/k esa muds }kjk ;k muds o`Rr esa dfu"B okf.kfT;d dj vf/kdkjh ls
vfuEu Lrj ds muds v/khuLFk fdlh Hkh vf/kdkjh }kjk] irk yxk;k x;k gksA

4- vU; o`Rr%

vU; o`Rrksa esa inLFkkfir lgk;d vk;qDr@okf.kfT;d dj vf/kdkjh] ,sls leLr O;ogkfj;ksa ij
vf/kdkfjrk j[ksaxs ftudk dkjckj dk eq[; LFkku muds o`Rr ds lEeq[k vuqlwph ds dkWye la[;k 4
esa of.kZr {ks= esa vkrk gSA

vuqlwph
Ø- lgk;d vk;qDr@okf.kfT;d o`Ÿk dk uke vf/kdkfjrk
la- dj vf/kdkjh dk inuke
1 2 3 4
1- l-vk-@ok-d-v-] o`Ÿk&,] vtesj vtesj uxj fuxe dk fuEu {ks= %&
o`Ÿk&,] vtesj odhy isVªksy iEi ls izkjEHk djrs gq;s
dpgjh jksM+ dk eq[; ekxZ] lwpuk dsUnz ls
bf.M;k eksVj lfdZy dk ekxZ] bf.M;k
eksVj lfdZy ls enkj xsV lfdZy dh rjQ
dk ekxZ ,oa blds nk;ha vksj gkFkh HkkVk ,oa
czãiqjh dh leLr xfy;ka ,oa {ks=] enkj
xsV] enkj xsV dk ckgjh {ks=] dckM+h
cktkj] doaMliqjk] U;wdoaMliqjk] DykWd
VkWoj] LVs'ku jksM+] ekfVZ.My fczt] bafnjk
ekdsZV] f'ko eafnj ekdsZV] iqjkuk Mkd caxyk
{ks=] Iyktk flusek jksM+ ,oa U;w eStsfLVd
flusek dks feykrs gq, fdax ,MoMZ
 eseksfj;y ds ihNs ds Hkkx] viuk cktkj ,oa
iMko {ks= dk Iyktk flusek ls fdax
,MoMZ eseksfj;y ds fiNys Hkkx dks feykus
okys ekxZ dk ck;ha vksj dk {ks=A ppZ ls
i`Fohjkt ekxZ] th-ih-vks- rd nksuksa rjQ
dk eq[; ekxZ] [kkbySaM ekdsVZ ] dksrokyh
{ks=] uUnyky ekxZ] iqjkuh e.Mh] u;k
cktkj] dM+Ddk pkSd ¼y{eh pkSd½]
gksyhnM+k] ljkoxh eksgYyk] [ktkuk xyh]
ugj eksgYyk] ?kkl dVyk] iV~Vh dVyk]
cD'kh th dh dksBh] dk;LFk eksgYyk]
ihjfeV~Bk xyh] vkxjkxsV rFkk vkxjk xsV
ds ckgj dk ppZ dh vksj dk {ks=A
uyk cktkj nksuksa lkbZM] enkj xsV njokts
ls vUnj dksV rd] enkj xsV&?kh e.Mh]
esgrk ekdsZV] vkgrk eksgYyk] ewUnMh
eksgYyk] [kkjh&dqbZ] ?klsVh cktkj]
fMXxh&cktkj] fMXxh pkSd ls Iyktk flusek
rd dk ekxZ] fMXxh pkSd dk lEiw.kZ Hkkx]
lhrkjke cktkj] CY;w dsly] iM+ko] vukt
e.Mh] dsljxat] Vhdexat] dsljxat
pDdj] yky dksBh] ihyh dksBh] jko.k dh
cxhph] ckts okyh xyh] yk[ku dksBMh]
rFkk njxkg cktkj ls nsgyh xsV ds vUnj
dk {ks=+ ]A
ekdM+okyh jksM+] iap'khy] oS'kkyh uxj]
jhtuy dkWyst] fØ’puxat] dSyk'kiqjh]
jsEcqy jskM ,oa ctjaxx< pkSjkgs rd
vkuklkxj ljD;wyj jksM+] ctjaxx<+ ls
vfgalk lfdZYk dk ekxZZ] ufl;ka ls vkxjk
xsV dk ekxZ] xat] dqÙkk'kkyk] nsgyh xsV
dk ckgjh {ks=] ukxQ.kh] jkeuxj] iq"dj
jksM+] QkW;lkxj jksM+] ctjaxx< ls gkWfLiVy
okys {ks= dks lfEefyr djrs gq, vxzlsu
lfdZy rd dk ekxZ vxzlsu lfdZy ls
vkxjk xsV rd nksuksa vksj dk eq[; ekxZ]
,oa bl ekxZ ds nk;ha vksj dk lanq j foykl
o ckiw uxj dk leLr {ks=A
2- l-vk-@ok-d-v- o`Ÿk&ch] vtesj vxzlsu lfdZy ¼lwpuk dsUnz½ ls izkjEHk
o`Ÿk&ch] vtesj djrs gq;s] vtesj rglhy ds xsxy {ks=
rd eq[; ekxZ ds leLr xkao ,oa
b.MLVhª;y ,fj;k dks lfEefyr djrs gq;s
t;iqj jksM+ dk leLr {ks=A
vtesj uxj fuxe dk fuEu {ks= %&
ctjaxx<+ pkSjkgs ls izkjEHk djrs gq;s
tfV;k fgYl] 'kkL=h uxj] yksgkxZy jksM+]
tukuk gkWfLiVy] fo'ofo|ky; {ks= dks
lfEefyr djrs gq;s leLr xk¡o] lkfo=h
dkWyst pkSjkgs ls cl LVs.s M pkSjkgs rd dk
 ekxZ ,oa ekxZ ds ck;sa vksj ds gkWfLiVy]
iVsy LVsfM;e] dysDVsªV dk {ks=] flfoy
ykbZUl] iqfyl ykbZUl] Hkksiks dk ckM+k]
iyVu cktkj] dqUnu uxj] Mh-vkj-,e-
vkWfQl rksinMk] vk;Z uxj] ,oa iky
chNyk {ks=] ekfVZ.My fczt ls Jhuxj jksM+]
dk eq[; ekxZ ukdk enkj ds uxj fuxe
{ks= rd ,oa ck;as vksj dh leLr xfy;ka]
ekfVZ.My fczt ls 9 uEcj isVªksy iEi rd
dk eq[; ekxZ ,oa uxjk dks lfEefyr djrs
gq;s ck;ha vksj dk {ks=] es;ks dkWyst jksM+
gksrs gq;s jktk lkbZfdy pkSjkgk rd dk
{ks=A
9 uEcj isVªksy iEi ls izkjEHk djrs gq;s]
/kksykHkkVk] Hktu xat] ulhjkckn jksM+ ,oa
bl {ks= dh xfy;ka] ek[kqiqjk] ijcriqqjk
b.MfLVª;y ,fj;k ,oa foLrkj] t;iqqj
C;koj ckbZikl jksM+ vtesj uxj fuxe {ks=
rd] ekfVZ.My fczt ls jkexat d`f"k mit
e.Mh] ,p-,e-Vh- b.MfLVª;y ,fj;k] pqaxh
ukdk C;koj jksM+ uxj fuxe {ks= rd]
uoT;ksfr izsl ls dsljxat lfdZy rd
ok;k ek= ckcw eksgYyk] laVS ,Ulye Ldwy
{ks= dks lfEefyr djrs gq, Mh-,-oh Ldwy
ds ihNs rd dk {ks=] pkan ckoMh] Hkkax
ckoMh] Åljh xsV ds vUnj dk {ks=]
bZnxkg] uokc dk csMk] vk'kkxat] igkMxat]
Hkxoku xat] vt; uxjA
uxj fuxe vtesj dk og leLr {ks= tks
o`Rr&, esa of.kZr ugha gSA
jktLo rglhy vtesj ¼vtesj uxj fuxe
ds {ks= dks NksM+dj½] ulhjkckn] ihlkaxu
,oa iq"dj dk leLr {ks=A
3- l-vk-@ok-d-v- o`Ÿk&,] C;koj ?kV izFke ,oa ?kV f}rh; dk leLr {ks= &
o`Ÿk&,] C;koj C;koj uxj ds vtesjh xsV ls esokM+h xsV
ds vkUrfjd fgLlksa dh nksuksa vksj dh ykbZusa
ftlesa ck;ha vksj dh leLr xfy;ka 'kkfey
gaSA uxj dh pkj nhokjh dk ckgjh fgLlk
ftlesa vtesjh xsV dk ckgjh fgLlk lqHkk"k
pkSd ls vkjEHk gksdj pkUney vk;qosZfnd
vkS"k/kky;] Hkxr pkSjkgk] x.kifr Iyktk]
xq: okfVdk] Nkouh ekxZ] pEikuxj] uojax
uxj] ,-ds- gkWfLiVy rd] Nkouh QkVd
ckgj Hkksfe;ka th dk Fkku] ekrkth dh
Mwxa jh] ,l-ch- vkbZ- jksM+] vk;qofsZ nd
fpfdRlky; ls vtesj jksM+] us'kuy gkbZos
uEcj 8 u;s cl LVS.M rdA u;s cl
LVS.M ls vtesj jksM+ tkus okyh ck;ha
 lM+d dk ck;ha vksj dk fgLlk ftlesa jhdks
izFke dk vkSS|kSSfxd {ks= gSA vtesj jksM+ ds
ck;ha vksj dk Hkkx u;k pqaxh ukdk VsªfQd
iqfyl pkSdh rdA C;koj uxj ds lwjtiksy
xsV ls pkax xsV ds vUnj nksukas vksj dh
ykbZusa ftlesa rstk pkSd] yks<k ekdsZV]
y{eh ekdsZV] 'kkg ekdsZV] ftany ekdsZV]
yky I;km] ckfB;k ekdsVZ ] eaxy ekdsVZ ]
esMroky ekdsVZ ] ckUnjh dk uksgjk] rkjk
ekdsZV] pkax xsV] /keZ'kkyk lfEefyr gS
ftuds eq[; }kj ikyh cktkj esa [kqyrs gSA
esokM+h xsV ds ckgj d`f"k mit e.Mh]
lCth e.Mh] izrki dkWyksuh] yksdk'kkg uxj]
fouksn uxj] 'kkL=h uxj] lkdsr uxj]
gkmflax cksMZ] x.ks'kiqjk] ikuh dh Vadh ls
mn;iqj jksM+ rd dk leLr {ks=A
lwjtiksy xsV ls fot;uxj jksM+ ds nksuksa
vksj dk fgLlk ftlesa elwnk jksM+ cykM
jksM+ lasnfj;k lfEefyr gSA C;koj uxj ds
u;s cl LVS.M ls vtesj jksM+ ckbZikl
pkSjkgs rd fyad jksM+ dk nk;ha vksj dk
leLr fgLlk ftlesa nsyokM+k jksM+] vkn'kZ
uxj] xk;=h uxj] fjdks bUMfLVª;y ,fj;k
Qst f}rh; dk {ks=] x<h Fkksfj;u {ks=A
us'kuy gkbos 8 ij vtesj jksM+ paqxh ukdk
o VsªfQd iqfyl pkSdh ds ckn vtesj jksM+
ij fLFkr nksuksa vksj dk rglhy elwnk rd
dh lhek rd dk {ks= tks ?kV izFke o
r`rh; esa lfEefyr ugha gSA jktLo rglhy
C;koj dk og leLr {ks= tks ?kV izFke ,oa
r`rh; esa lfEefyr ugh gS ,oa jktLo
rglhy VWkMx<+A
4- l-vk-@ok-d-v- o`Ÿk&ch] C;koj jktLo ftyk vtesj dh jktLo rglhy
o`Ÿk&ch] C;koj dsdM+h] ljokM+] fHkuk; ,oa elwnk
¼fct;uxj uxj ikfydk {ks= dks lfEefyr
djrs gq,½ ,oa ?kV r`rh; dk lEiw.kZ {ks=
ftlesa C;koj uxj ds vtesjh xsV ds
vUnj nkfguh vksj tkus okyh lHkh xfy;ka]
fMXxh eksgYyk] iafMr ekdsZV] ihify;ka
cktkj] rkysMk ekdsZV] u;k ckl] [kVhdku
gFkkbZ ls dlkbZ ekSgYyk] ppZ jksM+] iqjkuh
,oa ubZ gyokbZ xyh] ljkoxh eksgYyk]
u`flag xyh] nthZ xyh] ckjnkuk dVyk]
[ktkaph xyh] 'kkgiqjk eksgYyk] ukud VkWoj
xksfoUne ekdsZV] x.kifr dkWEiySDl]
xksnkojh Ldwy ekxZ] jkBh ekdsVZ vkSj pkax
xsV dk ckgjh fgLlk] lqnkek ekdsZV] 'kkfUr
VkWoj] xq:d`ik ekdsVZ fd'kuxat] LVs'ku
jksM+ fey ,fj;k ls vk;qosZfnd vkS"k/kky;

5- l-vk-@ok-d-v-
o`Ÿk&fd’kux<+
6- l-vk-@ok-d-v-]
o`Ÿk&edjkuk
7- l-vk-@ok-d-v-
o`Ÿk&ukxkSj
8- l-vk-@ok-d-v-] o`Ÿk] esM+rk
flVh
9- l-vk-@ok-d-v-
fo'ks"k o`Ÿk&izFke] vtesj
10- l-vk-@ok-d-v-
fo'ks"k o`Ÿk&f}rh;] vtesj
11- l-vk-@ok-d-v-
ladeZ lafonk vkSj iV~Vkdj
o`Ÿk] vtesj
12- l-vk-@ok-d-v- o`Rr fctul
vkWfMV&izFke] vtesj
13- l-vk-@ok-d-v- o`Rr fctul
vkWfMV&f}rh;] vtesj
14- l-vk-@ok-d-v-
o`Ÿk&,] vyojA
rd] pkax fprkj jksM+] egkohj xat] iq"dj
xat] uan uxj] izrki uxj] lka[kyk
dkWyksuh] usg: xsV] yscj dkWyksuh]
tekyiqjk] ts-,y-,u- m|ksxiqjh] uhyd.B
egknso jksM+ rd] vkbZ- vks- lh- dkWyksuh]
lsUnMk jksM+ C;koj {ks= rd A pkax xsV
ckgj ls VkWMx< jksM+ ikuh dh Vadh rdA
vtesj jksM+ jhdks FkMZ Qst ftlesa
jkeiqjk&esofr;ku dk vkS|ksfxd {ks=
lfEefyr gSA
o`Ÿk&fd’kux<+ jktLo ftyk vtesj dh jktLo rglhy
fd’kux<+ ,oa rglhy :iux<+ dk leLr
{ks=A
o`Ÿk&edjkuk jktLo ftyk ukxkSj dh jktLo rglhy
edjkuk] ijcrlj] ukoka ,oa rglhy
dqpkeu flVh dk leLr {ks=A
o`Ÿk&ukxkSj jktLo ftyk ukxkSj dh ukxkSj] [khaolj]
tk;y] MhMokuk] YkkMuw] ew.Mok rglhyksa
dk leLr {ks= A
o`Ÿk] esM+rk flVh jktLo ftyk ukxkSj dh esM+rk] Msxkuk o
fj;kacM+h rglhyksa dk leLr {ks=A
fo'ks"k o`Ÿk&izFke] o`Rr ,] vtesj dk lEiw.kZ {ks=] o`Rr
vtesj fd’kux< dk lEiw.kZ {ks= ,oa o`Rr C;koj ch
ds ?kV izFke eq[;ky; dsdM+h dk {ks=
lfEefyr djrs gq,A
fo'ks"k o`Ÿk&f}rh;] o`Rr ch vtesj dk lEiw.kZ {ks=] o`Rr ,
vtesj C;koj dk lEiw.kZ {ks= ,oa o`Rr ch] C;koj ds
?kV izFke eq[;ky; dsdM+h ds {ks= dks
NksMrs gq, 'ks"k lEiw.kZ {ks=A
ladeZ lafonk vkSj jktLo ftyk vtesjA
iV~Vkdj o`Ÿk]
vtesj
o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&izFke] fpfUgr vtesj laHkkx ds O;ogkjhA
vtesj
o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&f}rh;] fpfUgr vtesj laHkkx ds O;ogkjhA
vtesj
o`Ÿk&,] vyojA vyoj uxj ifj"kn dk fuEu {ks=%&
vyoj 'kgj ds dysDVªVs dkWEiysDl dks
lfEefyr djrs gq, ;gk¡ ls ljkZQk cktkj]
ctktk cktkj] gksildZl] jkexat]
dsMyxat] LVs’ku jksM+ rd rFkk vyoj
fnYyh jksM+ dk mRrjh 'kgjh {ks=A
jktLo ftyk vyoj dh jktLo rglhy
vyoj ¼o`Rr c] vyoj esa lekfo"V

15- l-vk-@ok-d-v-
o`Ÿk&ch] vyoj
16- l-vk-@ok-d-v-]
o`Ÿk&,] fHkokM+h
17- l-vk-@ok-d-v-
o`Ÿk&ch] fHkokM+h
18- l-vk-@ok-d-v-
o`Ÿk&'kkgtgkaiqj
19- l-vk-@ok-d-v-
fo'ks"k o`Ÿk&izFke] fHkokM+h
20- l-vk-@ok-d-v-
fo’ks"k o`Ÿk&f}rh;] fHkokM+h
21- l-vk-@ok-d-v-
ladeZ lafonk vkSj iV~Vkdj
o`Ÿk] vyoj
22- l-vk-@ok-d-v-
ladeZ lafonk vkSj iV~Vkdj
o`Ÿk] fHkokM+h
23- l-vk-@ok-d-v-
fo’ks"k o`Ÿk] vyoj
24- l-vk-@ok-d-v- o`Rr fctul
vkWfMV&izFke] vyoj
25- l-vk-@ok-d-v- o`Rr fctul
vkWfMV&f}rh;] vyoj
26- l-vk-@ok-d-v-
o`Ÿk&,] Hkjriqj
vyoj uxj ifj"kn ds {ks=] vkSj eRL;
vkS|ksfxd {ks= dks vioftZr djrs gq,½]
jktx<+] y{e.kx<+] Fkkukxkth] dBwej]
jS.kh] xksfoUnx<+ o ekyk[ksM+k dk leLr
{ks=A
o`Ÿk&ch] vyoj vyoj uxj ifj"kn dk og leLr {ks= tks
o`Ÿk&, esa of.kZr ugha gSA
jktLo rglhy jkex<] eq.Mkoj]
fd’kux<+ckl vkSj jktLo rglhy vyoj
dk eRL; vkS|ksfxd {ks=A
o`Ÿk&,] fHkokM+h vyoj ftys dh jktLo rglhy frtkjk
ds frtkjk&fHkokMh jksM+ ij fLFkr Vksy
ukds ls fHkokMh eksM rd tkus okyh
lMd rd iwohZ Hkkx ,oa fHkokMh eksM ls
iwoZ pSdiksLV rkoMw jksM+ dks feykus okyh
jksM+ dk nf{k.kh Hkkx ¼Qwy ckx pkSjkgs ls
gjpaniqjk frjkgk gksrs gq, jkeiqj&eq.Mkuk
dh igkMh rd tkus okyh lMd ds
mRrjhiwohZ Hkkx ds {ks= dks NksMdj½ ,oa
vkS|ksfxd {ks= pkSikudh dk leLr {ks= A
o`Ÿk&ch] fHkokM+h vyoj ftys dh jktLo rglhy
dksVdkfle] jktLo rglhy frtkjk dk
og leLr {ks= ¼vkS|ksfxd {ks= pkSikudh
dks NksMdj½ tks o`Rr , fHkokMh esa of.kZr
ugha gS A
o`Ÿk&'kkgtgkaiqj vyoj ftys dh jktLo rglhy cgjksM+]
ckulwj ,oa uhejk.kk dk leLr {ks=A
fo'ks"k o`Ÿk&izFke] o`Ÿk , fHkokM+h ,oa o`Ÿk 'kkgtgkaiqj esa of.kZr
fHkokM+h {ks=A
fo’ks"k o`Ÿk&f}rh;] o`Ÿk&ch fHkokM+h esa of.kZr {ks=A
fHkokM+h
ladeZ lafonk vkSj o`Ÿk&, ,oa o`Ÿk&ch vyoj esa of.kZr {ks=A
iV~Vkdj o`Ÿk]
vyoj
ladeZ lafonk vkSj o`Ÿk ,] o`Ÿk ch fHkokM+h ,oa o`Ÿk 'kkgtgkaiqj
iV~Vkdj o`Ÿk] esa of.kZr {ks=A
fHkokM+h
fo’ks"k o`Ÿk] vyoj o`Ÿk&, ,oa o`Ÿk&ch vyoj esa of.kZr {ks=A
o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&izFke] fpfUgr vyoj laHkkx ds O;ogkjhA
vyoj
o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&f}rh;] fpfUgr vyoj laHkkx ds O;ogkjhA
vyoj
o`Ÿk&,] Hkjriqj uxj ifj"kn Hkjriqj dk fuEu {ks=%& lkjl
pkSjkgk ls eq[; cktkj dk ck;ka nf{k.k
if’pe Hkkx] Hkxoku VkWdht] uohu e.Mh

27- l-vk-@ok-d-v-
o`Ÿk&ch] Hkjriqj
28- l-vk-@ok-d-v-
o`Ÿk] /kkSyiqj
29- l-vk-@ok-d-v-
o`Ÿk] xaxkiqjflVh
30- l-vk-@ok-d-v-] o`Ÿk] djkSyh
31- l-vk-@ok-d-v-
fo’ks"k o`Ÿk] Hkjriqj
32- l-vk-@ok-d-v-
ladeZ lafonk vkSj iV~Vkdj
o`Ÿk] Hkjriqj
33- l-vk-@ok-d-v- o`Rr fctul
vkWfMV&izFke] Hkjriqj
34- l-vk-@ok-d-v- o`Rr fctul
vkWfMV&f}rh;] Hkjriqj
35- l-vk-@ok-d-v-
o`Ÿk&,] HkhyokM+k
;kMZ rd v[kMM ckbZikl jksM+ dks
lfEefyr djrs gq,A
Hkjriqj ftys dh jktLo rglhy uncbZ]
Mhx] uxj] igkM+h o dkaek dk lEiw.kZ {ks=A
o`Ÿk&ch] Hkjriqj uxj ifj"kn Hkjriqj dk fuEu
{ks=%&fpdlkuk jksM+] iDdk ckx gkÅflax
cksMZ] d`".kk dksyksuh] u;k vLirky]
ckluxsV ls dqEgsjxsV ¼deyk jksM+½ ubZ
e.Mh] iqjkuk b.M- ,fj;k] c`t vkS|ksfxd
{ks=] uxj ifj"kn dh lhek esa lkjl pkSjkgk
ls eq[; cktkj dk nk;ka&iwohZ&mRrjh Hkkx]
cklu xsV ls jsyos LVs’ku dks tkus okyh
jksM+ rd] xkso/kZu xsV ekSgYyk] xksikyx<]
ufn;k ekSgYyk] iqjkuk vLirky] eFkqjk xsV
ljdwyj jksM+ ds ckgjh {ks= dks NksMdj ,Oka
uxj ifj"kn] Hkjriqj dk og leLr {ks= tks
o`Ÿk v esa of.kZr ugha gSA Hkjriqj ftys dh
jktLo rglhy Hkjriqj ¼uxj ifj"kn
Hkjriqj esa o`Ùk v ds {ks= dks NksM+dj½]
dqEgsj] cSj] Hkqlkoj] c;kuk ,oa :iokl dk
{ks=A
o`Ÿk] /kkSyiqj jktLo ftyk /kkSyiqj dk leLr {ks=A
o`Ÿk] xaxkiqjflVh jktLo ftyk lokbZek/kksiqj dk leLr {ks=A
o`Ÿk] djkSyh jktLo ftyk djkSyh dk leLr {ks=A
fo’ks"k o`Ÿk] Hkjriqj jktLo ftyk Hkjriqj ,oa /kkSyiqj dk leLr
{ks=A
ladeZ lafonk vkSj jktLo ftyk Hkjriqj ,oa /kkSyiqj dk leLr
iV~Vkdj o`Ÿk] {ks=A
Hkjriqj
o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&izFke] fpfUgr Hkjriqj laHkkx ds O;ogkjhA
Hkjriqj
o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&f}rh;] fpfUgr Hkjriqj laHkkx ds O;ogkjhA
Hkjriqj
o`Ÿk&,] HkhyokM+k HkhyokM+k uxj ifj"kn lhek dk fuEu {ks=&
cktkj uEcj 3 esa gfjHkkbZ dpksjh okys dh
ykbZu ¼d`f"k mit e.Mh rd½ dks 'kkfey
djrs gq, deky dk dqvka] Hknknk ckx]
izrki VkWdht+] gfj lsok /keZ'kkyk] v'kksd
uxj] lhrkjke th dh ckoMh] iqjkuk ekyh
[ksMk] jksM+ost cl LVs.M rd dk leLr
{ks=A miuxj lkaxkusj dk leLr {ks=]
C;koj okys gyokbZ ls egkjk.kk VkWdht dh
ykbZu] ckykth ekdsZV dh nksukas lkbZM]
VªkaliksVZ uxj {ks=] ckiw uxj] fjdks
vkS|ksfxd {ks=] fcfy;k {ks=] vkt+kn pkSd]
 lsok lnu jksM+] vIljk dkWEiysDl] d`f"k
mit e.Mh ifjlj] xka/kh cktkj nksukas
lkbZM o uxjifj"k~n] HkhyokMk dk og
leLr {ks= tks o`Ÿk ch ,ao o`Rr lh esa
lfEefyr ugha gSA
jktLo ftyk HkhyokM+k dh jktLo rglhy
HkhyokM+k ¼HkhyokM+k uxj ifj"kn ds {ks= dks
NksM+dj½] jktLo rglhy gehjx<+] jktLo
rglhy lgkMk dk leLr {ks= xaxkiqj uxj
ikfydk dk leLr {ks= ,oa jktLo rglhy
jk;iqj dk leLr {ks=A
36- l-vk-@ok-d-v- o`Ÿk&ch] HkhyokM+k HkhyokM+k uxj ifj"kn lhek dk fuEu {ks=&
o`Ÿk&ch] HkhyokM+k e'khujh ekdsVZ ,oa bUnzk ekdsZV] jsYos LVs'ku
dk ck;ka Hkkx] cktkj uEcj 3 esa ,y-,e-ch-
okyh ykbZu d`f"k mit e.Mh rd] ubZ 'kke
dh lCth e.Mh] xqtZj eksgYyk] ls'ku dksVZ
jksM+] vkj- ds- dkyksuh] vkj-lh- O;kl
dkWyksuh] vtesj jksM+] lqHkk"kuxj]
lqHkk"kuxj foLrkj] jktiwr dkWyksuh] jek
fogkj] lqHkk"k ekdsVZ ] xksy I;kÅ ls
HkksikyDyc rd dk ck;ka Hkkx e; jktho
xka/kh ekdsZV] ;w-vkbZ-Vh- ekdsZV]xksy I;kÅ
{ks= A
xk;=h uxj] jsYos ykbZu dh if'peh fn'kk
ds fuEufyf[kr {ks=&,e-Vh-,e- ls xaxkiqj
jksM+ frjkgk] xaxkiqj frjkgk ls yhys.M
pkSjkgs dk nk;ka Hkkx] yhys.M pkSjkgs ls ch-
,l-,y- jksM+ dk nk;ka Hkkx] x.ks'k efUnj]
xka/khuxj] clUr fogkj] larks"khekrk dk
efUnj] iqfyl ykbuA
jktLo ftyk HkhyokM+k dh jktLo rglhy
vklhUn dk lEiw.kZ {ks= uxjikfydk {ks=
vklhUn dks lfEefyr djrs gq,] jktLo
rglhy ek.My] jktLo rglhy cnukSj]
jktLo rglhy djsM+k] jktLo rglhy
gqjMk+ dk leLr {ks= xqykciqjk uxjikfydk
{ks= dks lfEefyr djrs gq,] jktLo
rglhy 'kkgiqjk o tgkt+iqj dk leLr {ks=
'kkgiqjk o tgkt+iqj uxjikfydk {ks= dks
lfEefyr djrs gq,] jktLo rglhy Qwfy;kW
dyk] jktLo rglhy cusMk+ o jktLo
rglhy dksVM+h dk lEiw.kZ {ks=A
37- l-vk-@ok-d-v- o`Ÿk&lh] HkhyokM+k HkhyokM+k uxj ifj"kn dk fuEu {ks=&
o`Ÿk&lh] HkhyokM+k HkhyokMk 'kgj esa egkjk.kk VkWdht ds ikl
ls iwoZ esa ekf.kD; uxj] iqjkuk HkhyokMk]
¼nknk ckMh] Hkokuh uxj] rstkth pkSd]
twukokl½ jke}kjk jksM+] lat; dkWyksuh]
o/kZeku dkWyksuh] izkbosV cl LVs.M]
fot;flag ifFkd uxj] usg: jksM+] lkaxkusj
 dWkyksuhA
jsYos ykbZu dh if'peh fn'kk ds fuEu
fyf[kr {ks= + & xaxkiqj frjkgs iqj jksM+ ls
dqEHkk lfdZYk eksM rd dk ck;ka Hkkx ,oa
dqEHkk lfdZy ls iUuk /kk; lfdZy rd dk
ck;ka Hkkx] iUuk /kk; lfdZy ls iqjkuk cl
LVs.M&Vkad vkWVkseksckbYl rd dk ck;ka
Hkkx rFkk Vkad vkWVkseksckbYl ls xaxkiqj
frjkgs rd ck;ka HkkxA
jsYos LVs'ku ls egkjk.kk VkWdht rd dk
nkfguk Hkkx e; cktkj uEcj 2 ,y-,u-Vh-
jksM+] jktsUnz ekxZ] lkcqu ekxZ] eqjyh foykl
jksM+] isp ,fj;k] tloUr VkWdht] egkjk.kk
ekdsZV] odhy dkWyksuh] dk'khiqjh] dkok
[ksMk] flU/kquxj] 'kkL=h uxj] teuk fogkj
rd] flU/kquxj ls gj.kh egknso jksM+] _f"k
J`axh vkJe rd e; 'kkL=huxj foLrkj]
oSHko uxj] [k=h dkWyksuh] 'kkL=huxj
gkmflax cksMZ] U;w gkmflax cksMZA
jktLo ftyk HkhyokM+k dh jktLo rglhy
ek.Myx< ,oa fctkSfy;ka dk leLr {ks= A
38- l-vk-@ok-d-v- o`Ÿk&fpRrkSM+x<+ jktLo ftyk fpRrkSM+x<+ dk leLr {ks=A
o`Ÿk&fpRrkSM+x<+A
39- l-vk-@ok-d-v- o`Ÿk&izrkix<+ jktLo ftyk izrkix<+ dk lEiw.kZ {ks=A
o`Ÿk&izrkix<+
40- l-vk-@ok-d-v- o`Ÿk&jktlean jktLo ftyk jktleUn dk lEiw.kZ {ks=A
o`Ÿk&jktlean
41- l-vk-@ok-d-v- fo’ks"k o`Ÿk&izFke HkhyokMk laHkkx dk o`Ÿk&,] jktLo ftyk
fo’ks"k o`Ÿk&izFke] HkhyokM+k HkhyokM+k izrkix<+ ,oa fpRrkSM+x<+ dk lEiw.kZ {ks=A
42- l-vk-@ok-d-v- fo’ks"k o`Ÿk&f}rh; HkhyokMk laHkkx dk o`Ÿk&ch ,oa o`Ÿk&lh dk
fo’ks"k o`Ÿk&f}rh;] HkhyokM+k HkhyokM+k lEiw.kZ {ks=A
43- l-vk-@ok-d-v- ladeZ lafonk ladeZ lafonk vkSj jktLo ftyk HkhyokM+k dk {ks=A
vkSj iV~Vkdj o`Ÿk] HkhyokM+k iV~Vkdj o`Ÿk]
HkhyokM+k
44- l-vk-@ok-d-v- o`Rr fctul o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&izFke] HkhyokM+k vkWfMV&izFke] fpfUgr HkhyokM+k laHkkx ds O;ogkjhA
HkhyokM+k
45- l-vk-@ok-d-v- o`Rr fctul o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&f}rh;] HkhyokM+k vkWfMV&f}rh;] fpfUgr HkhyokM+k laHkkx ds O;ogkjhA
HkhyokM+k
46- l-vk-@ok-d-v- o`Ÿk&,] chdkusj chdkusj uxj fuxe dk fuEu {ks=%&
o`Ÿk&,] chdkusj ckxM+h ekSgYyk] dkspjksa dk pkSd] lksukjksa
dh cM+h xqokM+] vklikl ds leLr pkSd]
ykSgkj ekSgYyk] dalsjk cktkj] jkaxM+h pkSd]
cM+k cktkj] lnj cktkj] y{ehukFk efUnj
rd] ?kkl e.Mh] cSnksa dk pkSd] ekok iV~Vh]
flDdk efLtn] u;k dqvka ekSgYykA jktLo
ftyk chdkusj dh jktLo rglhy
[kktwokyk ,oa iwxy dk {ks=A
 yw.kdj.klj rglhy ,oa Nrjx<+ rglhy
dk leLr {ks= ,oa [kkjk vkS|ksfxd {ks=
chdkusj
eqjyh/kj O;kl dkWyksuh] caxyk uxj]
vUR;ksn; uxj] Åu e.Mh] iwxy jksM+] ubZ
lCth e.Mh] foosd uxj] vukFkky; ds
ihNs dk {ks=] uRFkqlj ckl] tokgj uxj ls
uRFkqlj xsV] xksdqy lfdZy ls eqjyh/kj
O;kl uxj jksM+] iqjkuh paqxh ukdk] dj.kh
b.M- ,fj;k
Jh Mwaxjx<+ jktLo rglhy dk leLr
{ks=A oR`r , chdkusj dk og leLr {ks=
tks ?kV izFke] f}rh; ,oa r`rh; esa 'kkfey
ugha gS A
47- l-vk-@ok-d-v- o`Ÿk&ch] chdkusj chdkusj uxj fuxe dk fuEu {ks=%&
o`Ÿk&ch] chdkusj ds-bZ-,e jksM+ dksVxsV rd] rksfy;klj HkS:
th dh xyh] vy[k lkxj jksM+] ekWMuZ
ekdsZV] lknqZy dkWyksuh] jkuh cktkj jsYos
ØkWflax ls gkWLihVy jksM+] vEcsMdj
lfdZy ls esfMdy dkWyt s jksM+] jFk[kkuk
dkWyksuhA chdkusj uxj fuxe dk fuEu
{ks=%&
dksVxsV ls chdkusj jsYos LVs’ku rd
¼LVs’ku jksM+½] lV~Vk cktkj] chdkusj jsYos
LVs’ku ls xaxk’kgj jksM+] xaxk’kgj ,o
HkhukljA
chdkusj uxj fuxe dk fuEu {ks=%&
jkuh cktkj jsYos ØkWflax ls xksxkxsV rd
¼eq[; lM+d ds nf{k.k dk iwjk {ks=½]
pkSiM+k dVyk] chdkusj jsYos LVs’ku ls
jkuh cktkj pkSjkgs rd 'kekZ dkWyksuh]
jkuh cktkj fjgk;lh ,oa vkS|ksfxd {ks=
?kM+lhlj rd] tSudkWyst ds ihNs dk
{ks=] pkS/kjh dkWyksuh]
f’kok cLrh] egkohj dkWyksuh] jsYos ykbZu
dk iwohZ {ks= 'kkL=h uxj] iou iqjh]
dj.kh uxj] xka/kh uxj lqn’kZuk uxj
nf{k.k foLrkj rdA
48- l-vk-@ok-d-v- o`Ÿk&lh] chdkusj chdkusj uxj fuxe dk fuEu {ks=&
o`Ÿk&lh] chdkusj dksVxsV ls nkÅth jksM+ gksrs gq, rsyhokM+k
rFkk lksufxjh dqvka] txeu dqvka] Mkxk
pkSd] ikjhd pkSd] O;kikfj;ksa dk ekSgYyk]
fcUuk.kh pkSd] tLlwlj xsV ds vUnj dk
Hkkx] u;h /kku e.Mh] mjewy pkSjkgss ls
chNoky b.M- ,fj;k rd lM+d ds nksuksa
rjQ ,oa lerk uxjA
chdkusj uxj fuxe dk fuEu {ks=&
dksVxsV ls tsy jksM+ gksrs gq, xksxkxsV rd
nksuksa rjQ dk Hkkx] Jhjke ekdsZV] lqUnj

49- l-vk-@ok-d-v-
o`Ÿk&Mh] chdkusj
50- l-vk-@ok-d-v-] o`Ÿk&pw:
51- l-vk-@ok-d-v-] o`Ÿk&>qU>quqA
52- l-vk-@ok-d-v-
fo’ks"k o`Ÿk&chdkusj
53- l-vk-@ok-d-v-
ladeZ lafonk vkSj iV~Vkdj
o`Ÿk] chdkusj
54- l-vk-@ok-d-v- o`Rr fctul
vkWfMV&izFke] chdkusj
ekdsZV] ckcw Iyktk] Jhjkenso ekdsZV]
tLlwlj xsV ds ckgj dk Hkkx] nEek.kh
pkSd] j?kqukFklj dqvka] bZnxkgckjh ds vUnj
rd] 'khryk xsV] lqjk.kk dk ekSgYyk]
vkpk;ksZa dk pkSd] lsoxksa dh xyh] jktjaxksas
dh xyh] HkV~VM+ksa dk pkSd] csuhlj dqvka o
vklikl ds leLr pkSd] pks[S kwaVh jsYos
Økflax ls xtusj jksM+ rd ,oa ykyx<+
jsYos Økflax ls xtusj jksM+] e:uk;d
pkSd] eksgrk pkSd ls uRFkwlj xsV ds vUnj
rd] xksis'oj cLrh rFkk lqHkk"k ekxZ ls
pkS[kwVh jsYos Økaflax rd nka;k o ck;ka
{ks=A
chdkusj uxj fuxe dk fuEu {ks=& lkxj]
f'ko ckM+h] jktLo rglhy chdkusj
¼chdkusj uxj fuxe ds {ks= dks NksM+dj½
rFkk o`Rr &lh] chdkusj dk og leLr {ks=
tks ?kV izFke] f}rh;] ,oa prqFkZ esa
lfEefyr ugha gsAS
chNoky b.M+- ,fj;k] dSyk'kiqjh] lerk
uxj] djuh uxj] xka/kh dksyksuh] xaxkuxj
jksM+] VªkUliksVZ uxj] vkj-lh-ih- dksyksuh]
bUnzizLFk uxj] gqlaxlj] dkuklj] ykyx<+
jksM+] ØsUnh; cl LVs.M ds lkeus]
jkeiqjk cLrh] ykyx<+] bUnzk dkyksuh] ,e-
ih-dkyksuh] lqHkk"kiqjk] loksnZ ; cLrhA
o`Ÿk&Mh] chdkusj jktLo rglhy uks[kk dk {ks= jktLo
rglhy dksyk;r dk {ks=
chdkusj uxj fuxe dk fuEu {ks=%&
gSM iksLV vkWfQl rd] gSM iksLV vkWfQl
jksM+ pkS[kwaVh ØkWflax rd] buj o vkÅVj
xtusj jksM+ ds chp dk {ks=] uxj fuxe
dk;kZy; ds iwoZ dk 'kgjh {ks=] o`Rr&ch]
chdkusj dk og {ks= tks ?kV izFke] f}rh;
r`rh; ,oa prqFkZ esa lfEefyr ugha gSA
chdkusj uxj fuxe dk fuEu {ks=%&
iqjkuh vukt e.Mh ¼QM+ cktkj½ t;iqj
jksM+ pqaxh ukdk rd] iVsy uxj] lknqZy
xat] t; ukjk;.k O;kl dkWyksuh]
[krqfj;k dkWyksuhA
o`Ÿk&pw: jktLo ftyk pw#A
o`Ÿk&>qU>quq jktLo ftyk >qU>quqA
fo’ks"k o`Ÿk& jktLo ftyk chdkusjA
chdkusj
ladeZ lafonk vkSj jktLo ftyk chdkusjA
iV~Vkdj o`Ÿk]
chdkusj
o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&izFke] fpfUgr chdkusj laHkkx ds O;ogkjhA

55- l-vk-@ok-d-v- o`Rr fctul
vkWfMV&f}rh;] chdkusj
56- l-vk-@ok-d-v-]
o`Ÿk&bZ] t;iqj
57- l-vk-@ok-d-v-
o`Ÿk&,Q] t;iqj
chdkusj
o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&f}rh;] fpfUgr chdkusj laHkkx ds O;ogkjhA
chdkusj
o`Ÿk&bZ] t;iqj jktLo ftyk& t;iqj dk fuEu {ks=&oh-ds-
vkbZ] ,fj;k jksM+ uEcj&11 ls 18 rd dk
{ks=] c<k+juk vkS|ksfxd {ks=] m|ksx fogkj
jksM+ uEcj& 14] 'kksfiax lsUVj jksM+
uEcj&14 o 17 dh dkWyksfu;ka
;Fkk&etnwj uxj] ,l-,l- dkWyksuh] dj.kh
fogkj] chM+ tSlY;k] m|ksx fogkj jksM+
uEcj&17] tksMyk fLFkr uhyfxfj foLrkj]
lgfj;k dkWyksuh] lqnkekiqjh] gjekMk rFkk
lhdj eq[; lMd] gjekMk VksMh igkMh
rd dk iwohZ Hkkx ,oa iwohZ rjQ dh leLr
dkWyksfu;kaA
jktLo ftyk&t;iqj dk fuEu {ks=%& oh-
ds-vkbZ- jksM+ uEcj& 1 ls 10 dk {ks=]
eYgks=k uxj] jhdks dkWyksuh rFkk jhdks
eq[; lMd dh jksM+ uEcj &1 ls 10 rd
dk iwohZ HkkxA ¼o`Ÿk&,Q] o`Ÿk&th rFkk
o`Ÿk&vks] t;iqj esa lfEefyr {ks= dks
NksM+dj½
o`Ÿk&,Q] t;iqj fVDdMey ds jkLrs ls NksVh pkSiM rd
fd’kuiksy cktkj dh ck;ha rjQ dh
nqdkuas] fd’kuiksy cktkj ls [ktkus okyksa
ds jkLrs rd fVDdMey ds jkLrs dh nksuksa
vksj dh leLr nqdkusa] NksVh pkSiM ls
[ktkus okyks ds jkLrs rd pkaniksy eq[;
cktkj dh nksuksa rjQ dh nqdkuas] feJ
jktk th dk jkLrk] ckck gfj’kpUnz ekxZ]
[kstMksa dk jkLrs dh nksuksa rjQ dh xfy;ka
,oa [ktkus okys ds jkLrs dh ck;ha rjQ
dh nqdkusa ¼pk¡niksy cktkj ls fVDdMey
ds jkLrs rd½
NksVh pkSiM ls pk¡niksy cktkj dh nk;ha
rjQ eq[; cktkj dks NksMdj nhukukFk
th dh xyh] ukgjx< jksM+] xksfoUnjko th
dk jkLrk] rFkk NksVh pkSiM ls x.kxkSjh
cktkj dh rjQ eq[; cktkj dks NksMdj
cjkg th dh xyh] cksjMh dk jkLrk] feL=h
[kkuk jksM+ rFkk x.kxkSjh cktkj ds ck;ha
rjQ dh leLr xyh iqjkuh cLrh rd o
 iqjkuh cLrh dk leLr {ks=A
fd'kuiksy eq[; cktkj dh vtesjh xsV ls
NksVh pkSiM dh vksj nk;ha rjQ dh nqdkus
,oa eksnh[kkuk pkSdMh dh leLr xfy;ka
ftleasa usg: cktkj lfEefyr ugha gSA
fd'kuiksy eq[; cktkj dh vtesjh xsV ls
NksVh pkSiM dh vksj ck;ha rjQ dh nqdkusa
¼fVDdMey ds jkLrs rd½ feJ jktk th
dk jkLrk] ckck gjh’kpUnz ekxZ] [kstMksa dk
jkLrk] [ktkus okys ds jkLrs dh ck;ha rjQ
dh nqdkusa ¼fVDdMey ds jkLrs ls bUnzk
cktkj rd½ ¼bUnzk cktkj dks NksMdj½
ued dh e.Mh] eksjhtk Vkoj] jk;lj
Iyktk] vkuUn psEcj] Mwaxjh gkml 'kkfey
gSA
NksVh pkSiM ls x.kxkSjh cktkj okys nksuksa
[kUns ,oa x.kxkSjh cktkj ls czg~eiqjh rd
nksuksa lkbZM ,oa lEiw.kZ czg~eiqjh {ks=A
58- l-vk-@ok-d-v- o`Ÿk&th] t;iqj jktLo ftyk t;iqj dk fuEu {ks=&
o`Ÿk&th] t;iqj pkaniksy njokts ds ckgjh {ks= ftlesa
lalkj pUnz jksM+ dk iwohZ Hkkx] tkyqiqjk]
ehj th dk ckx] ,e-,y-,- DokVlZ]
tkyqiqjk fyad jksM+ dh nksuksa lkbZMA
Pkkaniksy cktkj ls [ktkus okys jkLrs dh
nk;ha rjQ dh nqdkuas] fHk.Mksa dk jkLrk]
dY;k.k th dk jkLrk] funaMjko th dk
jkLrk] rksi[kkus dk jkLrk ,oa budh
xfy;ka ftuesa eq[; bUnzk cktkj dk {ks=
'kkfey ugha gS] NksVh pkSiM ls nk;ha rjQ
t;yky eqa’kh dk jkLrk] tkV ds dq, dk
jkLrk] cx# okykas dk jkLrk mfu;kjksa dk
jkLrk] ckykuUn th dk jkLrk ,oa budh
nksuksa lkbZM dh xfy;kaA
U;w xzsu eaMh ¼pkaniksy½ pkaniksy lfdZy ls
lalkj panz jksM+ dh if’peh lkbZM esa eq[;
lMd dh vksj [kqyrh gqbZ nqdkusa@izfr"Bku
ftlesa ouLFkyh ekxZ] yksgk e.Mh] ykyiqjk
dkWyksuh] jkeuxj dkWyksuh] nwnw ckx ,oa
gksVy ekuflag 'kkfey gSA
tkywiwjk fyad jksM+ dkuZj ls ,e-vkbZ-jksM+
gksrs gq, [kklkdksBh lfdZy rd dk mÙkjh
lkbZM ftlesa eksrhyky vVy jksM+ dh
nksuksa lkbZM] ikdZ LVªhV dh nksuksa lkbZM]
 pkaniksy lfdZy ls [kklkdksBh lfdZy
rd LVs’ku jksM+ dh nf{k.k lkbZMA
59- l-vk-@ok-d-v- o`Ÿk&ds] t;iqj >ksVokM+k vksoj fczt ls 'kq: gksdj
o`Ÿk&ds] t;iqj dkyokM+ jksM+ ij ,Dlizsl gkbZos rd dk
e/;orhZ {ks= ftlesa eq[;r dkyokM+ jksM+
dh nksuksa rjQ dh nqdkus ,oa nksuksa rjQ
dh dkWyksfu;ka ftlesa eq[;r% txUukFkiqjh
ekuljksoj dksyksuh] f’kokth uxj]
y{ehuxj] fla/kh dksyksuh] dY;k.k dqat]
oklqnos uxj] Jhjkeuxj] x.ks’k dksyksuh]
yrk flusek ds ikl dk {ks= ’kkfey gSA
>ksVokM+k vksojfczt ls [kkrhiqjk vksojfczt
rd dk e/;orhZ {ks= ftles eq[;r%
[kkrhiqjk jksM+ dh nksuksa rjQ dh
dkWyksfu;ka] f[kj.kh QkVd jksM+] Jhjkeuxj]
rkjkuxj] pkan fcgkjh uxj] dSyk’kuxj]
dSyk’kiqjh] izseuxj] dqekor dkWyksuh]
f’kYidkWyksuh] lR; uxj] iVsy uxj]
HkkSfe;ka uxj] f’koiqjh dkWyksuh] izrki uxj]
jkeukFkiqjh vkfn 'kkfey gSA
pkSewa uxjikfydk dk lEiw.kZ {ks=
jktLo rglhy pkSewa dk lEiw.kZ {ks=
¼uxjikfydk pkSewa ds {ks= dks NksMdj½
vtesj&fnYyh ,Dlizsl gkbos ls 'kq#
gksdj vtesj jsYos ykbZu ij jktLo
rglhy t;iqj dh lhek lekfIr rd ,oa
dkyokM+ jksM+ ij dkyokM+ xkao dh lhek
lekfIr rd dh nf{k.k dh rjQ fLFkr
lHkh dkWyksfu;k¡ ,oa dkyokM+ xkao ls
dkyokM+ jksM+ ij nksukas rjQ dk jktLo
rglhy t;iqj dh lhek lekfIr rd dk
{ks= ftlesa eq[;r% dudiqjk jsYos LVs’ku
f’koflagiqjk] gkFkkSt ftyk t;iqj dh
jktLo rglhy lkaHkj ysd dk {ks=A
60- l-vk-@ok-d-v- o`Ÿk&,e] t;iqj jktLo ftyk&t;iqj dk fuEu {ks=%& <sgj
o`Ÿk&,e] t;iqj dk ckykth {ks=] <sgj ds ckykth ls oh-ds-
vkbZ- jksM+ uEcj&1 rd dh lhdj eq[;
lM+d dk iwohZ Hkkx ,oa txnEck dkyksuh]
d`".kk dkWyksuh] tequk dkWyksuh] jksM+ots
fMiks] lksuh vLirky {ks=] fo|k/kj uxj
lsDVj 2] 5 o 6 lsUVªy LikbZu fo|k/kj
uxjA
lqHkk"k uxj] estj 'kSrku flag dkWyksuh]
>ksVokM+k jksM+ ikuhisp frjkgs ls vEckckM+h
lfdZy] pkSeaw iqfy;ka rd nk;ha rjQ dk
{ks=] usg# uxj] lat; dkWyksuh] cLrh
lhrkjkeiqjk] vEckckM+h 'kksfiax lsaVj]
vEckckMh eSVy dkWyksuh] AWHO dkWyksuhA
vekuh’kkg ukyk ls 'kq: ¼pkSeaw iqfy;k½
gksdj lhdj jksM+] VKI jksM+ u- 5 ds lkeus
rd ,oa >ksVokM+k vksoj fczt ls 'kq:
gksdj lhdj jsyos ykbZu ij]
vtesj&fnYyh ,Dlizsl gkbos ds e/; dk
{ks=] ftlesa VªkbVu ekWy ¼[kljk u- 1
cLlh lhrkjkeiqjk½ Hkokuh uxj] ijljke
uxj] fot; ckMh] eqjyhiqjk ,oa fo’odekZ
b.M+LVªh;y ,fj;k dh jksM+ u- 1 ls 5] ds
lkeus ds ck;ha rjQ rd dk {ks= ftleas
f’ko uxj] 'kadj uxj] izrki uxj]
eqjyhiqjk Ldhe] cSad dkWyksuh] teuk uxj]
Jhjke uxj] vYdkiqjh] fefFkyk uxj]
dY;k.k uxj] ';ke fe= e.M+y uxj]
ctjax fogkj] IS uxj] nso/kjk dkWyksuh]
fo/kkulHkk dkWyksuh] jkes’oj/kke] izoklh
uxj] dsfM;k iSysl jksM+] lw;kZ uxj]
nf/kph uxj] fo’okfe= uxj] izrki uxj
foLrkj dk {ks=] jksM+ u- 5 ds nf{k.k dk
{ks= ¼ck;ha rjQ½A
61- l-vk-@ok-d-v- o`Ÿk&vks] t;iqj jktLo ftyk t;iqj dk fuEu {ks=%&
o`Ÿk&vks] t;iqj pkaniksy lfdZy ls [kklk dksBh lfdZy
rd dk mÙkjh Hkkx] ftlesa fla/kh dSEi
gkFkh ckcw ¼dkafr uxj½ 'kkfey gSA [kklk
dksBh lfdZy ls lokbZ t; flag lfdZy
rd dk iwohZ HkkxA lokbZ t;flag lfdZy
ls f’ko ekxZ >ksVokMk jksM+ rd dk nf{k.kh
HkkxA
 lokbZt;flag lfdZy ls dchj ekxZ ikoj
gkml jksM+ rd dk mÙkjh rFkk nf{k.kh
Hkkx lokbZ t;flag lfdZy ls f’ko ekxZ]
>ksVokM+k jksM+ rd dk mÙkjh Hkkx] f’ko
ekxZ eksM+ >ksVokM+k jksM+ ls >ksVokM+k
iqfy;k rd nf{k.kh Hkkx] ikuhisp frjkgs ls
ikoj gkml jksM+ Mhvkj,e vkWfQl gksrs
gq, [kklk dksBh lfdZy rd dk mÙkjh
Hkkx rFkk [kklk dksBh lfdZy ls lokbZ
t;flag lfdZy rd dk if’peh Hkkx
ftlesa cMksfn;k cLrh rFkk lSu dkWyksuh
dk leLr {ks= lfEefyr gSA lokbZ
t;flag lfdZy ls fpadkjk dsUVhu rd
mÙkjh rFkk nf{k.kh Hkkx ftlesa bUnzk
dkWyksuh] fla/kh dkyksuh rFkk fpadkjk
dsUVhu dk leLr {ks= 'kkfey gSA
pkaniksy xsV ls ikoj gkÅl jksM+ rd
>ksVokMk jksM+ dk mRrjh {ks=] [ksrM+h
gkÅl] lhdj gkÅl] nkrk gkÅl]
flaxMk gkÅl] ';kex< gkÅl] ekfy;ksa
dk eksgYyk] gkth dkWyksuh] ukgjh dk
ukdk] 'kkL=h uxj] jke uxj] gkÅflax
cksMZ 'kkL=h uxjA
62- l-vk-@ok-d-v- o`Ÿk&ih] t;iqj jktLo ftyk t;iqj dk fuEu {ks= &
o`Ÿk&ih] t;iqj lhdj jksM+] VKI jksM+ u- 5 ds lkeus ds
nk;ha rjQ ls vtesj& fnYyh ,Dlizsl
gkbos rd jksM+ u- 14 ds lkeus (N.H. 8)
rd ds mRrj dk {ks=] ftles eq[;r% f’ko
fogkj] Jhfuokl uxj] m|ksx uxj] ';ke
uxj] 'ks[kkoVh uxj] lsUVªy dkWyksuh] ns’k
izse uxj] uhyfxjh dkWayksuh] ekfy;ksa dh
<k.kh] d`f"k mit e.M+h 'kkfey gSaA
lhdj jksM+ ij ,Dlizsl gkbos ls 'kq:
gksdj vkesj rglhy dh lhek lekfIr rd
,oa dkyokM+ jksM+ ij ,Dlizsl gkbos ls
'kq# gksdj jktLo rglhy t;iqj esa xzke
dkyokM+ rd dk mRrjh {ks= ftlesa
ekpsM+k] U;w yksgk e.M+h] xzhu ikdZ] tksM+yk
ikoj gkml ds lkeus dk {ks= ftlesa
jkeiqjk MkcMh] uhanM+ cSukM+] ljuk M¡wxj
¼>ksVokM+k vkS/kksfxd {ks= foLrkj½] dj/kuh]
tkylw] ukaxy tSlk cksgjk] ckykth fogkj
bR;kfn lfEefyr gSaA
 >ksVokM+k esa fuok: jksM+ ij >ksVokM+k
iqfyl Fkkus ls izkjEHk gksdj lhdj jsyos
ykbZu ds lgkjs ,Dlizsl gkbos ds ØkWflax
rd] ,Dlizsl gkbZos ØkWflax ls 'kq: gksdj
,Dlizsl gkbZos ds lgkjs fuok: jksM+ ij
,Dlizsl gkbos ds ØkWflax rd rFkk
fuok: jksM+ ØkWflax ls 'kq: gksdj
>ksVokM+k iqfyl Fkkus rd ds e/;orhZ {ks=
ftlesa eq[;r% eq[; fuok: jksM+ dh nksuksa
rjQ dh nqdkuas >ksVokM+k vkS|ksfxd {ks=]
y{ehukjk;.kiqjh] cSukM+ jksM+] nknh dk
QkVd] dekuh QSDVªh jksM+] 'kadj fogkj
dkWyksuh] eksrhuxj] t;iqfj;k VSDlVkbZy
dEikm.M] ghjkckMh vkfn ’kkfey gSA
lat; uxj pkSjkgs ls 200 QhV ckbZikl
rd dh nksuksa rjQ dh nqdkuas rFkk
dkWyksfu;k¡ ftlesa eq[;r% lat; uxj ,]
ch] lh] Mh] bZ] ukjk;.kiqjh] :io"kkZ
dksyksuh] y{ehuxj] mn;uxj] m|ksx
uxj vkfn 'kkfey gSaA nks lkS QqV fnYyh
ckbZikl ls >ksVokM+k Fkkuk rd fuok#
jksM+ ij nksukas rjQ dh nqdkuas o
dkWyksfu;k¡ ftlesa eq[;r;k txnh’k iqjh]
ckgqcyh uxj] 21 lkmFk jeus’kiqjh]
jes’kiqjh] 'kfDruxj] 'kkfUruxj] Hkheuxj
vkfn 'kkfey gSaA
mi;qZDr of.kZr HkkSxksfyd {ks= ds vfrfjDr
fnYyh] gfj;k.kk] mRrj izns’k] fgekpy
izns’k] tEew ,oa d’ehj] mRrjk[k.M] iatkc
,oa gfj;k.kk jkT; ds vizoklh O;ogkfj;ksa
¼Non resident dealer½ dks NksMdj 'ks"k
vizoklh O;ogkfj;ksa ij {ks=kf/kdkjA
63- l-vk-@ok-d-v- o`Ÿk&,, lhdj Ukxjifj"kn lhdj dk leLr {ks= ,oe~
o`Ÿk&,, lhdj lhdj rglhy dk xzkeh.k {ks= ¼uo l`ftr
o`Rr lhdj ch ds ?kV izFke esa of.kZr {ks=
dks NksMdj½ jktLo rglhy y{e.kx<
,oe~ Qrsgiqj dk leLr {ks=] lhdj ’kgj
dh cl fMiks frjkgs ls xksdqyiqjk rd
t;iqj jksM+] d`f"k mit e.Mh] vkS|kksfxd
{ks= ,oe~ leLr nkrkjkex< rglhyA
64- l-vk-@ok-d-v- o`Ÿk&ch] lhdj lwjtiksy xsV ls dY;k.k lfdZy rd jksM+
o`Ÿk&ch] lhdj dh nksuksa lkbZM] LVs’ku jksM+ dh nf{k.kh
lkbZM ds lkFk gh bl lkbZM ds vUnj ds
lHkh ekdsZV] ekssgYyk dqjSf’k;ku] eksgYyk
’ks[kiqjk dksVZ jksM+ dh nksuksa lkbZM]
uoyx< jksM+ dh nksuksa lkbZM] fiijkyh
 jksM+ dh nksuksa lkbZM] dY;k.k lfdZy ls

flYoj tqcyh jksM+] ctjax dk¡Vk rd nksuksa

lkbZM] jk/kkfd’kuiqjk] vkj0Vh0vks0jksM+]
xksdqyiqjk ls >qa>quw ckbZikl jksM+ dh nksuksa
lkbZM] iqjksfgr th dh <k.kh] cyjkeuxj]
clarfcgkj] ckywjke dEikmUMj dh xyh]
d`f"k mit e.Mh ds ihNs dk Hkkx] ctjax
dkaVk ls fMiks ,oe~ gkmflax cksMZ
lwjtiksy xsV ls vtesj cl LVS.M]
nsohiqjk jksM+ nksuksa lkbZM] lUrks"khekrk dk
efUnj] v’kksd fogkj] fluseky jksM+] jk.kh
lrh LVS.M frjkgs ls iksyks xzkm.M] HkgM
ekxZ lkaoyh jksM+] pSuiqjk jksMA+ rglhy
/kskn dk leLr {ks= o jktLo rglhy
uhedkFkkuk] jktLo rglhy Jh ek/kksiqj
dk leLr {ks=A

65- l-vk-@ok-d-v- fo’ks"k o`Ÿk&r`rh;] o`Ÿk&bZ t;iqj esa of.kZr {ks=A

fo’ks"k o`Ÿk&r`rh;] t;iqj] t;iqj]
laHkkx&izFke] t;iqj laHkkx&izFke]
t;iqj
66- l-vk-@ok-d-v- fo’ks"k o`Ÿk&iape, o`Ÿk&th] t;iqj esa of.kZr {ks=A
fo’ks"k o`Ÿk&iape, t;iqj] t;iqj]
laHkkx&izFke] t;iqj laHkkx&izFke]
t;iqj
67- l-vk-@ok-d-v- fo’ks"k o`Ÿk&"k"Be, o`Ÿk&,Q esa of.kZr {ks=A
fo’ks"k o`Ÿk&"k"Be, t;iqj] t;iqj]
laHkkx&izFke] t;iqj laHkkx&izFke]
t;iqj
68- l-vk-@ok-d-v- fo’ks"k o`Ÿk&v"Ve, o`Ÿk&,e ,oa o`r&ds] t;iqj esa of.kZr {ks=A
fo’ks"k o`Ÿk&v"Ve, t;iqj] t;iqj]
laHkkx&izFke] t;iqj laHkkx&izFke]
t;iqj
69- l-vk-@ok-d-v- fo’ks"k o`Ÿk&uoe, o`Ÿk&vks ,oa o`r&ih] t;iqj esa of.kZr {ks=A
fo’ks"k o`Ÿk&uoe, t;iqj] t;iqj]
laHkkx&izFke] t;iqj laHkkx&izFke]
t;iqj

70- l-vk-@ok-d-v- l-vk-@ok-d-v- o`Ÿk&bZ] ,Q] th] ,e] ds] vks ,oa ih t;iqj
ladeZ lafonk vkSj iV~Vkdj ladeZ lafonk vkSj esa of.kZr {ks=A
o`Ÿk] t;iqj] laHkkx&izFke] iV~Vkdj o`Ÿk]
t;iqj t;iqj]
 laHkkx&izFke]
t;iqj
71- l-vk-@ok-d-v- o`Rr fctul o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&izFke] t;iqj] vkWfMV&izFke] fpfUgr t;iqj laHkkx&izFke ds O;ogkjhA
laHkkx&izFke] t;iqj t;iqj]
laHkkx&izFke]
t;iqj
72- l-vk-@ok-d-v- o`Rr fctul o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&f}rh;] t;iqj] vkWfMV&f}rh;] fpfUgr t;iqj laHkkx&izFke ds O;ogkjhA
laHkkx&izFke] t;iqj t;iqj]
laHkkx&izFke]
t;iqj
73- l-vk-@ok-d-v- o`Ÿk&,] t;iqj jktLo ftyk t;iqj dk fuEu {ks=&
o`Ÿk&,] t;iqj flU/kh dkWyksuh] fryd uxj] jktkikdZ]
tokgj uxj jksM+ ekek dh gksVy rd]
eksrh Mwaxjh lfdZy ls flU/kh dkWyksuh rd
vkSj xksfoUn ekxZ ds nksuksa lkbZM] vkxjk
jksM+] jktLo rglhy t;iqj dh lhek
lekfIr rd nksuksa lkbZM] turk dkWyksuh]
VªkUliksVZ uxj] lsBh dkWyksuh] cehZt
dkWyksuh] ukx rykbZ] lokbZ jkeflag jksM+]
¼Vksd
a jksM+½ dk vtesjh xsV ls jkeckx
lfdZy rd dk iwohZ Hkkx] tokgj yky
usg: ekxZ jkefuokl ckx ls bafnjk lfdZy
rd] ukjk;.k flag jksM+] xaxoky ikdZ]
tokgj uxj] eksrh Mwaxjh jksM+] vkuUn iqjh]
chl nqdku] vkn'kZ uxj] v'kksd pkSsd]
rustk CykWd] dPph cLrh] lkdsr dkWyksuhA
mi;qZDr of.kZr HkkSxksfyd {ks= ds vfrfjDr
fnYyh] gfj;k.kk] mRrj izns’k] fgekpy
izns’k] tEew ,oa d’ehj] mRrjk[k.M] iatkc
,oa gfj;k.kk jkT; ds vizoklh O;ogkfj;ksa
¼Non resident dealer½ ij {ks=kf/kdkjA
74- l-vk-@ok-d-v- o`Ÿk&Mh] t;iqj jktLo ftyk t;iqj dk fuEu {ks=&
o`Ÿk&Mh] t;iqj NksVh pkSiM+ ls cM+h pksiM+ rd f=iksfy;k
cktkj dh nksuksa lkbZM] dVyk efugkjh]
[kUnk gokegy] gokegy cktkj dh nksuksa
lkbZM lqHkk"k pkSd rd]
jkexat cktkj dh nksuksa lkbZM] [kUnk
ek.kd pkSd ls jkexat pkSiM+ rd dh
mRrjh o nf{k.kh nksuksa lkbZM] esgUnh dk
pkSd] pkSdM+h ljgn] xyrk jksM+] lwjtiksy
cktkj] igkM+xat] ghnk dh eksjh] e.Mh
[kVhdku] y{ehukjk;.kiqjh] ehBh dksBh]
lhrkjkeiqjh] ?kksM+k fudkl jksM+] ckcw dk
Vhck]
egkjkuh xk;=h nsoh ekdsVZ ] lknqZyflag th
dh uky] phuh dh cqtZ] ckUnjh dk ukfld]
 [k.Mkj dk jkLrk] flVh iSysl o flVh
iSysl pkSd] pkSxku LVsfM;e] rkydVksjk]
daoj uxj] eksrh dVyk cktkj]
tksjkojflag xsV] pkSdM+h xaxkiksy ] czg~eiqjh
xsV¼eaxyk ekxZ rd½] xksfoUn uxj if'pe]
uxj fuxe dkWyksuh ekmUV jksM+ rd] ?kkV
xsV cktkj ,oa rfd;k vkne’kkgA
75- l-vk-@ok-d-v- o`Ÿk&,p] t;iqj jktLo ftyk t;iqj dk fuEu {ks=&
o`Ÿk&,p] t;iqj xksiky th dk jkLrk] fo|k/kj dj jkLrk]
dVyk iqjksfgr th] guqeku th dk jkLrk]
tkSgjh cktkj dh if'pe drkj] cM+h pkSiM+
ls ckiw cktkj rd] /kqyk gkml] rsyhikMk]
jkeyyk th dk jkLrk] ijrkfu;ksa dk jkLrk]
ihryh;ksa dk jkLrk] ihryh;ksa dk pkSd]
tfM;ksa dk jkLrk] iVoksa dk jkLrk]
lksFa kyhokyksa dk jkLrk] Qjlksb;ka ekdsZVA
pkSMk jkLrk] bfUnjk cktkj rFkk usg:
cktkj ,oa ckiw cktkj dh nksuksa drkjsa e;
fyad jksM+A tkSgjh cktkj dh iwohZ drkj
¼ek.kd pkSd pkSiM ls lkaxkusjh xsV rd½]
gfYn;ksa dk jkLrk] ?kh okyksa dk jkLrk] ?kh
okyksa ds jkLrs ls jkexat cktkj rd dh
xfy;ka] euhjke th dh dksBh dk jkLrk]
esgjksa dk jkLrk] fuokbZ egUr dk jkLrk]
Bkdqj ipsoj dk jkLrk] nsgyh ckbZikl jksM+
,oa vkWVkseksckbZy uxj] dqUnhxj HkSa:th dk
jkLrk] eksrhflag HkkSafe;ksa dk jkLrk] lat;
cktkj] iqjkuh dksrokyh dk jkLrk] tkSgjh
cktkj dh vukt e.Mh] jSxjksa dh dksBh]
yqgkjksa dk [kqjkZ] jkexat pkSiM ls ?kkVxsV
eq[; jksM+ rFkk pkSdMh jkepUnz th dh
xfy;ka] tks jkexat cktkj dh mRrjh
lkbZM ls eksrh dVyk cktkj o ?kksMk
fudkl ls lqHkk"k pkSd esa [kqyrh gSA
76- l-vk-@ok-d-v- o`Ÿk&ts] t;iqj jktLo ftyk t;iqj dk fuEu {ks=&
o`Ÿk&ts] t;iqj Vksad jksM+ ij lkaxkusj pkSjkgk iqfy;k ls
izkjEHk gksdj mRrj dh vksj c<rs gq, Vksad
QkVd iqfy;k gksrs gq, jkeckx lfdZy rd
dk iwohZ Hkkx ,oa ogk¡ ls nk;ha vksj eqM dj
bfUnjk lfdZy] 'kkfUr iFk gksrs gq, tokgj
uxj ckbZikl rd dk leLr nf{k.kh Hkkx
e; leLr dkWyksfu;ka] ckiwuxj] xka/khuxj]
ykydksBh] fo'ofo|ky;] ctkt uxj]
fgEer uxj] vk;dj dkWyksuh] ekyoh;k
uxj lfEefyr gSA tokgj uxj ckbZikl ls
nf{k.k dh vksj pyrs gq, >kykuk Mwaxjh
igkfM+;ksa ds lgkjs&lgkjs >kykuk Mwaxjh
ekxZ gksrs gq, txriqjk jsYos LVs'ku rd dk
nk;ha vksj dk {ks= ftlesa ekyoh;k uxj

77- l-vk-@ok-d-v-
o`Ÿk&D;w] t;iqj
78- l-vk-@ok-d-v- o`Ÿk&nkSlk
79- l-vk-@ok-d-v-
fo’ks"k o`Ÿk&f}rh;, t;iqj]
laHkkx&f}rh;] t;iqj
80- l-vk-@ok-d-v-
fo’ks"k o`Ÿk&lIre,
t;iqj] laHkkx&f}rh;] t;iqj
81- l-vk-@ok-d-v-
fo’ks"k o`Ÿk&n’ke]
t;iqj] laHkkx&f}rh;] t;iqj
82- l-vk-@ok-d-v-
fo’ks"k o`Ÿk&jktLFkku] t;iqj
83- l-vk-@ok-d-v-
ladeZ lafonk vkSj iV~Vkdj
o`Ÿk] t;iqj] laHkkx&f}rh;]
t;iqj
84- l-vk-@ok-d-v- o`Rr fctul
vkWfMV&izFke] t;iqj]
laHkkx&f}rh;] t;iqj
vkS|ksfxd {ks= lfEefyr gSA txriqjk jsYos
LVs'ku ls if'pe dh vksj pyrs gq,
lkaxkusj ,;jiksVZ lfgr lkaxkusj ¶ykbZvksoj
rd dk leLr mRrjh {ks= txriqjk jsYos
LVs'ku ls vkxs fnYyh dh vksj jsyos ykbZu
ij pyrs gq, ck;ha vksj lkaxkusj rglhy
dk {ks= ¼iwoZ esa rglhy cLlh dh lhek
izkjEHk gksus rd rFkk mRrj esa
t;iqj&vkxjk gkbZos rd½ A
jktLo rglhy cLlh o teokjkex<+ dk
lEiw.kZ {ks= A
o`Ÿk&D;w] t;iqj jktLo ftyk t;iqj dk fuEu {ks=&
tksjkoj flag xsV ds ckgj ls vkesj jksM+
¼xqtZj ?kkVh rd½ ] jkex< jksM+ ¼iqjkuk paqxh
ukdk rd½] jktLo rglhy vkesj ¼o`Rr ds
o bZ esa lfEefyr {ks= dks NksMdj½ dk
lEiw.kZ {ks= A
lwjtiksy e.Mh] rksi[kkuk gqtwjh] pkj
njoktk] xyrk xsV] ns’kHkw"k.k uxj] _f"k
xkyo uxj] j?kqukFk dkWyksuh] xkso/kZuiqjh]
xyrk xsV ls fnYyh dh vksj fnYyh
ckbZaikl jksM+ dh nksuksa lkbZM] ckl cnuiqjk
,oa [kksys ds guqekuth] xksfoUn uxj iwoZ]
jktLo rglhy 'kkgiqjk] fojkVuxj dk
lEiw.kZ {ks= A
jktLo rglhy dksViwryh dk lEiw.kZ {ks= A
o`Ÿk&nkSlk jktLo ftyk nkSlk
fo’ks"k o`Ÿk&f}rh;, o`r& ,] t;iqj esa of.kZr {ks= ¼lgk;d
t;iqj] okf.kfT;d dj vf/kdkjh ?kV&izFke] r`rh;
laHkkx&f}rh;] ,oa prqFkZ dks NkssM+dj½ o`r&Mh ,oa o`Ÿk&D;w
t;iqj esa of.kZr {ks=A
fo’ks"k o`Ÿk&lIre, o`r& ,] t;iqj esa of.kZr {ks= ¼lgk;d
t;iqj] okf.kfT;d dj vf/kdkjh ?kV&izFke] f}rh;
laHkkx&f}rh;] ,oa prqFkZ dks NksM s +dj½ ,oa o`r&ts esa of.kZr
t;iqj {ks=A
fo’ks"k o`Ÿk&n’ke] o`r& ,] t;iqj esa of.kZr {ks= ¼lgk;d
t;iqj] okf.kfT;d dj vf/kdkjh ?kV&f}rh; ,oa
laHkkx&f}rh;] r`rh; dks NksM s +dj½ ,oa o`r&,p esa of.kZr
t;iqj {ks=A
fo’ks"k o`Ÿk& laHkkx t;iqj&izFke] t;iqj&f}rh; ,oa
jktLFkku] t;iqj t;iqj&r`rh; dk leLr {ks=A
ladeZ lafonk vkSj o`Ÿk&,] Mh] ,p] ts ,oa D;w t;iqj esa of.kZr
iV~Vkdj o`Ÿk] {ks=A
t;iqj]
laHkkx&f}rh;]
t;iqj
o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&izFke] fpfUgr t;iqj laHkkx&f}rh; ds O;ogkjhA
t;iqj]
 laHkkx&f}rh;]
t;iqj
85- l-vk-@ok-d-v- o`Rr fctul o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&f}rh;] t;iqj] vkWfMV&f}rh;] fpfUgr t;iqj laHkkx&f}rh; ds O;ogkjhA
laHkkx&f}rh;] t;iqj t;iqj]
laHkkx&f}rh;]
t;iqj
86- l-vk-@ok-d-v- o`Ÿk&ch] t;iqjA jktLo ftyk t;iqj dk fuEu {ks=%&
o`Ÿk&ch] t;iqjA lkaxkusjh xsV ls tkyqiqjk fyad jksM+ rd
fetkZ bLekbZy jksM+ dk mŸkjh Hkkx uothou
Iyktk] ljkoxh esa’ku] xksyNk VsM ª lsUVj
bR;kfn lfEefyr djrs gq, rFkk vtesjh
xsV ls tkyqiqjk fyad jksM+ rd dk uxj
ijdksVk dk e/;orhZ {ks= ftlesa t;Urh
cktkj] xksihukFk ekxZ] deyk usg: cktkj
,oe~ U;w dkWyksuh bR;kfn 'kkfey gSA
xouZeVsa gkWLVy ls vtesj jksM+ iqfy;k ds
chp fLFkr {ks= rFkk dkyokM+ Ldhe] gFkjksbZ
fdyk ,oe~ xksikyckM+hA lkaxkusjh xsV
efgyk fpfdRlky; dk vUnj dk {ks=
'kkfey djrs gq, lkaxkusjh xsV ls fetkZ
bLekbZy jksM+ ij xouZeVsa gkWLVy gksrs gq,
jsyos LVs’ku pkSjkgs rd dk nf{k.kh Hkkx]
Qrsg flag /keZ’kkyk ,oe~ vklikl ds {ks=
dks lfEefyr djrs gq,A vtesj jksM+ ij
lksMkyk iqfyl Fkkus ls pyrs gq, gok
lM+d ij lgdkj Hkou rd jksM+ dh ck;ha
rjQ dk Hkkx flfoy ykbZu dks lfEefyr
djrs gq, rFkk pkSeaw gkml] /kwys’oj xkMZu
dks lfEefyr djrs gq, lgdkj Hkou ls
xouZesUV gkWLVy rd ifjogu ekxZ dh
nksuksa lkbZMA ¼o`Ÿk&ts] o`Ÿk&,y rFkk
o`Ÿk&,u t;iqj esa lfEefyr {ks= dks
NksMdj½
87- l-vk-@ok-d-v- o`Ÿk&lh] t;iqj jktLo ftyk t;iqj dh jktLo rglhy
o`Ÿk&lh] t;iqj pkdlw] Qkxh] nwnw ,oa lkaxkusj ¼o`Ÿk&vkbZ]
o`Ÿk&ds] o`Ÿk&,y] o`Ÿk&,e rFkk o`Ÿk&ih esa
lfEefyr {ks= dks NksM+djA½
88- l-vk-@ok-d-v- o`Ÿk&vkbZ] t;iqj jktLo ftyk t;iqj dk fuEu {ks=%&
o`Ÿk&vkbZ] t;iqj vtesj iqfy;k ls t;iqj jsyos LVs’ku ,oe~
t;iqj jsyos LVs’ku ls vtesj jsyos ykbZu
ij jktLo rglhy t;iqj dh lhek
lekfIr rd dk ck;ha rjQ dk {ks=A
vtesj iqfy;k ls lksMkyk U;w lkaxkusj jksM+
frjkgs rd dk mRrjh {ks=] U;aw lkaxkusj jksM+
frjkgs ls vtesj jksM+] HkkadjksVk rd nksuksa
rjQ dk {ks= ¼HkkadjksVk dks NksM+dj½ jsYos
yksdks ,fj;k] gluiqjk] ,u-ch-lh- ¼,u-bZ-
vkbZ-½ gVokM+k jksM+] bZ-,l-vkbZ- vLirky]
 jkoy th dk cU/kk] [kkrhiqjk dh leLr
dkWyksfu;akA Dohal jksM+ xak/kh iFk] fljlh
jksM+ ds vklikl dk {ks= ftlesa fo|qr
uxj] oS’kkyh uxj] guqeku uxj] fp=dwV
;kstuk vkfn dk ,fj;k lfEefyr gSA U;w
lkaxkusj jksM+ frjkgs ls xqtZj dh FkM+h rd
dk if’peh {ks= ,oe~ xqtZj dh FkM+h ls
xksikyiqjk ckbZikl gksrs gq, fdlku
/keZdakVk gksrs gq, vtesj jksM+ ij HkkadjksVk
iqfy;k rd dk ck;ha vksj dk {ks= ftlesa
';keuxj] foosd fogkj] nsohuxj]
dVsokuxj] fuekZ.k uxj vkfn dkWyksfu;ksa
dk {ks= lfEefyr gSA

89- l-vk-@ok-d-v- o`Ÿk&,y] t;iqj jktLo ftyk t;iqj dk fuEu {ks= %&
o`Ÿk&,y] t;iqj lgdkj Hkou ls vkjEHk gksdj if’pe dh
vksj pyrs gq, gok lM+d ij lksMkyk
iqfyl Fkkus rd lM+d dk nf{k.kh {ks=
lksM+kyk iqfyl Fkkus ls U;w lkaxkusj jksM+ dh
vksj pyrs gq, xqtZj dh FkM+h rd lM+d
ds ck;ha rjQ dk {ks=A xqtZj dh FkM+h ls
xksikyiqjk ckbZikl ij jsYos ØkWflax rd ,oa
jsYos ØkWflax ls lokbZek/kksiqj jsyos ykbZu ds
lgkjs&lgkjs mŸkj ls gok lM+d rd ds
e/; dk lEiw.kZ {ks= ftleas ¼jke uxj]
uUniqjh] f’kok dkWyksuh] egs’k uxj] lw;Z
uxj] vtqZu uxj] ckbZl xksnke ,oe~
djrkjiqjk vkS|ksfxd {ks= lfEefyr gSA½
lksM+kyk iqfyl Fkkus ls vtesj jksM+ ij
pyrs gq, xouZesUV gkWLVy frjkgs rd dh
eq[; lM+d dk nf{k.kh Hkkx ¼flfoy
ykbZUl dks NksM+dj½A
lkaxkusj pkSjkgs ls mRrj dh vksj pyrs gq,
xksikyiqjk pkSjkgs rd Vksd a jksM+ ds ck;ha
rjQ vekuh’kkg ds ukys rd dk leLr
{ks= ,oe~ xksikyiqjk pkSjkgs ls if’pe fn’kk
dh vksj c<+rs gq, xqtZj dh FkM+h rFkk ogk¡
vekuh’kkg ukys rd f=os.kh uxj dks
lfEefyr djrs gq, xksikyiqjk ckbZikl dk
leLr nf{k.kh {ks=A
Xkksikyiqjk ckbZikl ij vekuh’kkg ukys ds
lgkjs nf{k.k dh vksj pyrs gq,
lokbZek/kksiqj jsYos ykbZu dh iqfy;k rd dk
nk;ha rjQ dk {ks=A ekuljksoj vkS|ksfxd
{ks= jsyos iqfy;k ls U;w lkaxkusj jksM+ ij
mŸkj dh vksj pyrs gq, fdlku /keZ dakVk]
xksikyiqjk ckbZikl rd dk jksM+ dk nk;ha
rjQ dk {ks= ftlesa U;w vkfr’k ekdsZV
ekuljksoj ,l-,Q-,l- vkS|ksfxd {ks= vkfn
 'kkfey gSA

90- l-vk-@ok-d-v- o`Ÿk&,u] t;iqj jktLo ftyk t;iqj dk fuEu {ks=%& Vksad
o`Ÿk&,u] t;iqj jksM+ ij xksikyiqjk ckbZikl ¶ykbZ&vksoj ls
Vksad QkVd iqfy;k ls y{eh eafnj frjkgk
rd ,oa ogk¡ ls ck;ha rjQ dk Hkkx lokbZ
ek/kksiqj jsyos ykbZu rd] ftlesa beyh
QkVd] fdnobZ uxj] Vkaasd QkVd] cjdr
uxj] ou fogkj] olqU/kjk ,oe~ lqn’kZuiqjk
vkS|ksfxd {ks= lfEefyr gSaA
Vkasd jksM+ ij y{eh eafnj frjkgs ls mŸkj
dh vksj lokbZ jkeflag jksM+ ij pyrs gq,
vtesjh xsV rd lM+d dk ck;ha rjQ dk
HkkxA iakp cŸkh pkSjkgs ls LVsP;w lfdZy rd
lM+d dk ck;ha vkSj dk rFkk if’peh Hkkx
LVsP;w lfdZy ls pkSewa gkml gksrs gq,
xouZeVsa gkWLVy rd e/; dk lh&Ldhe
dk {ks= A
LVsP;w lfdZy ls i`Fohjkt jksM+ ij pyrs
gq, ljnkj iVsy jksM+ dk nf{k.k HkkxA
ljnkj iVsy jksM+ ls iqu% nf{k.kh esa pyrs
gq, ckbZl xksnke iqfy;k ds uhps ls lM+d
ds lgkjs&lgkjs y{eh efUnj ds frjkgs rd
jksM+ dk leLr ck;ha rjQ dk HkkxA

91- l-vk-@ok-d-v-] o`Ÿk&Vksd

a o`Ÿk&Vksd
a jktLo ftyk Vksd
a
92- l-vk-@ok-d-v- fo’ks"k o`Ÿk&izFke] o`Ÿk&,u t;iqj esa of.kZr {ks=A
fo’ks"k o`Ÿk&izFke] t;iqj] t;iqj]
laHkkx&r`rh; t;iqj laHkkx&r`rh;
t;iqj
93- l-vk-@ok-d-v- fo’ks"k o`Ÿk&prqFkZ] o`Ÿk&ch ,oe~ o`Ÿk&vkbZ t;iqj esa of.kZr
fo’ks"k o`Ÿk&prqFkZ] t;iqj] t;iqj] {ks=A
laHkkx&r`rh; t;iqj laHkkx&r`rh;
t;iqj

94- l-vk-@ok-d-v- fo’ks"k o`r&lh ,oe~ o`Ÿk&,y t;iqj esa of.kZr

fo’ks"k o`Ÿk&,dkn’k] t;iqj] o`Ÿk&,dkn’k] {ks=A
laHkkx&r`rh; t;iqj t;iqj]
laHkkx&r`rh;
t;iqj
95- l-vk-@ok-d-v- ladeZ lafonk vkSj o`Ÿk ch] lh] vkbZ] ,y ,oa ,u] t;iqj esa
ladeZ lafonk vkSj iV~Vkdj iV~Vkdj o`Ÿk] of.kZr {ks=A
o`Ÿk] t;iqj] laHkkx&r`rh; t;iqj]
t;iqj laHkkx&r`rh;
t;iqj
96- l-vk-@ok-d-v- o`Rr fctul o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&izFke] t;iqj] vkWfMV&izFke] fpfUgr t;iqj laHkkx&r`rh; ds O;ogkjhA
laHkkx&r`rh; t;iqj t;iqj]
laHkkx&r`rh; t;iqj
97- l-vk-@ok-d-v- o`Rr fctul o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&f}rh;] t;iqj] vkWfMV&f}rh;] fpfUgr t;iqj laHkkx&r`rh; ds O;ogkjhA
laHkkx&r`rh; t;iqj t;iqj]
laHkkx&r`rh;
t;iqj
98- l-vk-@ok-d-v- o`Ÿk&,] tks/kiqj jktLo ftyk tks/kiqj dk fuEu {ks= %&
o`Ÿk&,] tks/kiqj egkeafnj pkSjkgk jsYos ØkWflax ls izFke iksy]
f}rh; iksy] r`rh; iksy ls ckcw y{e.k flag
xgyksr pkSjkgk gksrs gq, Hknokfl;k Ldwy
rd dk ck;ka {ks=] Hknokfl;k Ldwy ls
eq[; d`f"k mit eaMh ¼eaMksj jksM+½ thjk
eaMh rFkk QzwV eaMh dks lfEefyr djrs gq,
Hknokfl;k jsYos ØkWflax rd rFkk Hkksfe;kth
ds eafnj ¼eaMksj jksM+½ ls egkeafnj pkSjkgs
rd dk ck;ka HkkxA iqjh frjkgk ¼nw/k eafnj½
ls vkuUn flusek {ks= ,oa jsYos LVs'ku gksrs
gq, lka/kh isVªksy iEi rd ,oa jsYos ifj{ks=]
jsYos LVs'ku ls jkt j.kNksM+ eafnj frjkgk
rdA bulkbZM lkstrh xsV ckVk dh nqdku
ls vkxs nkfguk Hkkx] ?kkleaMh gksrs gq,
nhokuksa dh gosyh rd] ?kkleaMh jksM+] iku
xyh] ?kkleaMh] fxjnh dksV] ljnkj ekdsZV]
bUnzk xka/kh ekdsZV gksrs gq, ek.kd pkSd]
mEesn pkSd] lkbZfdy ekdsVZ ] jkekuqt dksV]
ckxj pkSd bulkbZM ukxkSjh xsV ls
esgjkux< o ukxkSjh xsV ls f'kigkml gksrs
gq, cynsojke fe/kkZ pkSjkgk gksrs gq,
gkFkhjke dk vks<k rd dk {ks=A eksguiqjk]
jkrkukM+k] f'kdkjx< {ks=] ,;jQkslZ {ks=]
xksYQ dkslZ {ks=] lsUVªy Ldwy Ldhe] yksdks
jfuax 'ksM
S jksM+] gkbdksVZ dkWyksuh ls ih-
MCY;q- Mh dkWyksuh gksrs gq, fjfDr;k HkS:
th pkSjkgk ls Mh-vkj-,e- vkWfQl dk
leLr {ks=A ikoVk pkSjkgs ls mn;eafnj]
esM+rhxsV gksrs gq, gkFkhjke dk vks<k rd
dh jksM+ dk ck;ka Hkkx] cEck eksgYyk]
LVsfM;e 'kkWfiax lsUVj] valy jkS;y Iyktk
,oa ihNs dk Hkkx] iqjh frjkgs ls lkstrh xsV
dk ckgjh {ks= lfEefyr djrs gq, ubZ
lM+d ,oa ubZ lM+d pkSjkgs ls gksrs gq,
dpgjh jksM+] ikoVk pkSjkgk] ikoVk pkSjkgk
ls ikoVk , jksM+] ikoVk ch jksM+] ekuth dk
gRFkk gksrs gq, ikoVk lh jksM+ ¼ nk;ka&ck;ka
Hkkx½] ch-ts-,l- rFkk vkjVhvks vkWfQl rd
dk {ks=A

99- l-vk-@ok-d-v- o`Ÿk&ch] tks/kiqj jktLo ftyk tks/kiqj dk fuEu {ks= %&
o`Ÿk&ch] tks/kiqj pk¡niksy ls cdjk e.Mh flokaph xsV ds
vUnj gksrs gq, tkyksjh xsV ds vUnj dk
 {ks=] tkyksjh xsV ls [kk.Mk Qylk gksrs gq,
vkMk cktkj frjkgs rd dk Hkkx] Mkxk
cktkj] ljkZQk cktkj] fephZ cktkj] pk¡nh
gkWy ls dVyk cktkj gksrs gq, n;ky LohV
gkWe pkSjkgk ls ek.kd pkSd] esgrk ekdsZV]
flVh iqfyl] lqukjksa dh ?kkVh] tquh /kku
e.Mh] uopkSdh;k] xqUnh dk eksgYyk ls
cãiqjh gksrs gq, pk¡n iksy rd dk {ks=A
lkstrh xsV ds vUnj ls ckVk dh nqdku
rd nksuksa rjQ dk {ks=] ckVk dh nqdku ls
iksdj.k dh gosyh gksrs gq, f=iksfy;k] Vsyj
xyh] dUnksbZ cktkj] ukud jke ,.M lUl
rd] lqesj ekdsVZ ] n;ky LohV gkWe pkSjkgk]
eksrh pkSd] Mcxjksa dh xyh] tkVkckl]
[kSjkfn;ksa dk ckl] iwaxyikM+k] dcwrjksa dk
pkSd] tkyi eksgYyk] u`flag nM+k] ckbZth
dk rkykc] jktnku esUlu] ?kksM+ksa dk pkSd]
lkstrh xsV] lkstrh xsV iqfyl pkSdh ls
jktnknhth vLirky gksrs gq, tkyksjh ckjh
ls tkyksjh xsV rd fyad jksM+ dk nk;k
HkkxA jktLo rglhy fcykM+k o ihikM+
flVhA jktLo ftyk tks/kiqj dh jktLo
rglhy tks/kiqj dk lkaxfj;k ,oa lkaxfj;k
vks|ksfxd {ks= rFkk dqMh gkmflax cksMZ dk
leLr {ks=A jktLo ftyk tks/kiqj dh
jktLo rglhy yw.kh ¼cksjkukMk vkS|ksfxd
{ks= dks NksMdj½ o Hkksikyx<] rglhy
ckoMh+A

100- l-vk-@ok-d-v- o`Ÿk&lh] tks/kiqj jktLo ftyk tks/kiqj dk fuEu {ks=%&

o`Ÿk&lh] tks/kiqj iqjh frjkgs ¼nw/k eafnj½ ls egkRek xka/kh
gkWfLiVy gksrs gq, tkyksjh xsV pkSjkgk rd
nk;ka ,oa ck;ka HkkxA tkyksjh xsV pkSjkgs ls
vksyfEid flusek] Mh0vkj0,e0 vkWfQl
gksrs gq, jkWVjh pkSjkgk rd] tkyksjh xsV
pkSjkgs ls xksy fcfYMax gksrs gq, esgrk Hkou
pkSjkgs rd] tkyksjh xsV pkSjkgs ls czãckx
gksrs gq, egkohj dkWEiysDl o rkj?kj rd]
dkadfj;k fcfYMax ls xksy fcfYMax rd
vkus okyh jksM+ dk nk;ka o ck;ka Hkkx] vHk;
pSEcj ds ikl ls tyrsnhi dk;kZy; gksrs
gq, xksy fcfYMax rd vkus okyh jksM+ dk
nk;ka o ck;ka Hkkx] rfd;k pkan'kkg ekdsZV]
feuokZ fcfYMax ds ihNs] jkt j.kNksM +nkl
th dk efUnj] tloUr fcfYMax] ePNh
ekdsZV] esMhdy ekdsZV] vejukFk fcfYMax]
rfd;k pkan'kkg ls tkyksjh xsV ckjh gksrs
gq, tkyksjh xsV rd fyad jksM+ dk ck;ka
HkkxA jksVjh pkSjkgs ls ih0MCY;w0Mh0
 dksyksuh tkus okyh jsthMsUlh jksM+]
;wfuoflZVh vkWfQl pkSjkgs rd]
ih0MCY;w0Mh0 dksyksuh] egkjktk gjhflag
uxj] lw;kZ dksyksuh] lsUV isfVªDl Ldwy]
tks/kiqj fodkl izkf/kdj.k pkSjkgk] ih-MCY;q-
Mh- dk;kZZy; rFkk fjfDr;k Hks: pkSjkgs ls
ihyh Vadh rd] ikyh jksM+ ,oa Hkxr dh
dksBhA ihyh Vadh ls ve`rk nsoh ikdZ
frjkgk gksrs gq, >kyke.M pkSjkgs rd ikyh
jksM+] Hkxr dh dksBh foLrkj] ckluh d`f"k
e.Mh] ,e0vkbZ0,0 ckluh&izFke Qsl]
ljLorh uxj] jkes'oj uxj] ds0ds0
dksyksuh] Mh0Mh0ih0 uxj] d`".kkuxj]
i`Fohjkt uxj] dj.kh uxj] e/kqcu gkmflax
cksMZ] U;w tks/kiqj b.M0 ,fj;k] U;w ikWoj
gkml b.MLVªh;y ,fj;k] ¼,u-ih-,p- ds
ihNs½ U;w ikoj gkml ds frjkgs ls Mhty
'ksM gksrs gq, VªklaiksVZ uxj pkSjkgs rd ,oa
gSoh b.M0 ,fj;k dk leLr {ks=A
,e0vkbZ0,0 f}rh; pj.k ¼ckluh f}rh;
QSt½ ,oa VªkaliksVZ uxj pkSSjkgs ls iky tkus
okyh jksM+ dk nk;ka o ck;ka Hkkx ¼X;kjgoha
jksM+ rd½] m|ksx uxj] ukdksM+ b.M0
,fj;k] U;w ukdksM+ b.M0 ,fj;k] ckykth
b.M0 ,fj;k] VªklaiksVZ uxj pkSjkgs ls
dsVyQhM IykUV rd lkykokl jksM+A

101- l-vk-@ok-d-v- o`Ÿk&Mh] tks/kiqj jktLo ftyk tks/kiqj dk fuEu {ks= %&
o`Ÿk&Mh] tks/kiqj ljnkiqjk ls xksy fcfYMax -*,* *ch* *lh* jksM+
,oa leLr xfy;ka] ljnkjiqjk {ks= dh *Mh*
jksM+ dk nk;ka&ck;ka Hkkx vkSj *bZ* jksM+ o
usg: ikdZ ,fj;k lfgr jksVjh pkSjkgk rd
dk leLr {ks=] jksVjh pkSjkgk ls U;w ikWoj
gkml tkus okys Hkkx dk nkfguk o ck;ka
¼jsYos ykbu rd dk½ leLr {ks=] lsoUFk
lsDVj] i=dkj dkWyksuh] ckjgoha jksM+ pkSjkgk
ls tytksx pkSjkgk gksrs gq, jksVjh jksM+
pkSjkgk rd jsftMsUlh jksM+ ds nk;ka&ck;ka
Hkkx] elwfj;k ds leLr lsDVj] cksEcs eksVj
pkSjkgk ls vij pkSikluh jksM+ vk[kfy;k
pkSjkgs rd dk nk;ka o ck;ka Hkkx o mlls
tqM+rh xfy;ka A vk[kfy;k pkSjkgs ls izFke
iqfy;k] pkSikluh jksM+ ds izFke iqfy;k ls
lwFkyk] Tokyk fogkj] HkV~Vh dh ckoM+h]
'kadj uxj] gfjvkse uxj] ch-vkj- fcM+yk
ifCyd Ldwy] pkSikluh jksM+ ds nk;ka&ck;ka
Hkkx lfgr deyk usg: uxj ds leLr
lsDVj] pk¡n.kk Hkk[kj {ks=] xqjksa ds rkykc
jksM+ ds nf{k.k Hkkx ls iqjkuh jsYos iVjh
 rd O;kIr {ks=] iky fyad jksM+] nso uxj
¼pkSikluh gkmflax cksMZ ds vykok½] eqfnr
esUluA 'kkL=h uxj ds *,*] *ch*] *lh*] *Mh*]
*bZ*] *th*] *,p* vkfn leLr lsDVj] ,e-Mh-
,e- vLirky jksM+] flU/kh dkWyksuh]
dYir: 'kkWfiax lsUVj] ykbV b.MLVªh;y
,fj;k] ckgjoha jksM+ pkSjkgk ls 'kkL=h uxj
Fkkus rd nk;ka&ck;ka Hkkx] b.MfLVª;y
,LVsVA

102- l-vk-@ok-d-v- o`Ÿk&bZ] tks/kiqj jktLo ftyk tks/kiqj dk fuEu {ks= %&
o`Ÿk&bZ] tks/kiqj Hknokfl;k Ldwy ls ckluh racksfy;ku gksrs
gq, exjk iwatyk] ekrk dk Fkku jksM+ ds
ck;sa Hkkx dks lfEefyr djrs gq, eaMksj
vkS|ksfxd {ks= rd] eaMksj vkS|ksfxd {ks= ls
LVksu ikdZ] pSuiqjk] ykylkxj {ks=]
fd’kksjckx dks lfEefyr djrs gq, T;ksfrck
Qqys pkSjkgs rd dk nk;ka Hkkx] T;ksfrck
Qqys pkSjkgk ls jke eksgYyk] dkxk {ks=]
ukxkSjh xsV rd] ukxkSjh xsV ls f’ki gkml
gksrs gq, cynso jke fe/kkZ pkSjkgk gksrs gq,
ikoVk pkSjkgk rd dk ck;ka Hkkx] ikoVk
pkSjkgk ls /keZukjk;.k th dk gRFkk] iksyks
izFke] iksyks f}rh; {ks= lfEefyr djrs
egkRek T;ksfrckQqys ikdZ pkSjkgk rd dk
ck;sa Hkkx dk {ks=A tkyksjh xsV ls 'kfu'pj
th dk Fkku gksrs gq, ikapoh jksM+ pkSjkgk
rd pkSikluh jksM+] ikapoh jksM+ ¼dksfguwj
flusek½ ls cksEcs eksVlZ pkSjkgk rd nk;ka o
ck;ka Hkkx rFkk nk;ha o ck;ha rjQ dh
leLr xfy;ka] ikapoh jksM+ uljkuh isVªksy
iEi ls 12oha iky jksM+ rd nk;ka o ck;ka
Hkkx rFkk nkfguh rjQ dh leLr xfy;ka]
cksEcs eksVj pkSjkgk ls 12oha iky jksM+ rd
vkrh gqbZ jsftMsUlh jksM+ dk nk;ka o ck;ka
HkkxA 'kfupj th dk Fkku ls floakph xsV
dk foJke ?kkV rd dk Hkkx] flokaph xsV
ls xhrk Hkou gksrs gq, ikapoh jksM+ rd
nk;ka o ck;ka Hkkx rFkk izrkiuxj ds leLr
lsDVjA xqjksa dk rkykc jksM+ dk nk;ka Hkkx]
xqjks dk rkykc] dk;ykuk jksM+] dchj uxj]
lwjlkxj jksM+] lwjlkxj] fQnwlj pkSiM+]
dkyh csjh rdA jktLo rglhy 'ksjx<]
ckyslj] vksfl;k] Qyksnh ,oa cki dk
leLr {ks= A

103- l-vk-@ok-d-v- o`Ÿk&,Q] tks/kiqj jktLo ftyk tks/kiqj dk fuEu {ks= %&
o`Ÿk&,Q] tks/kiqj 'kkL=huxj Fkkus ls gksrs gq, iky jksM+ dk
nk;ka&ck;ka Hkkx] feYd eSu dkWyksuh] [kses dk
 dqavk] lqHkk"k uxj] xqykc uxj] 'kksHkkorksa dh
<k.kh] iky xkao] iky f’kYi xzke ,oa
cksjkukMk vkS|ksfxd {ks=A jktLo ftyk
tks/kiqj dh jktLo rglhy] tks/kiqj dk {ks=
¼tks/kiqj uxj fuxe] lkaxfj;k o dqM+h
HkDrkluh gkmflax cksMZ {ks= dks NksM+dj½A
pkSikluh gkmflax cksMZ ds leLr lsDVj
vkSj mlds orZeku foLrkj ls nso uxj dh
lhek rd dk leLr {ks=] pkSikluh efUnj]
pkSikluh dh ckgjh lhek ds vUrxZr f’k{kd
dkWyksuh] vkfn leLr dkWyksfu;k¡] iqjkuh
>aoj jksM+ ck;ikl jksM+ rd] iuth dk csjk]
xksdqy /kke] pk.kD; uxj] lhrkjke uxj]
xk;=h uxjA
104- l-vk-@ok-d-v- o`Ÿk&ckM+esj jktLo ftyk ckM+esj dh jktLo rglhy
o`Ÿk&ckM+esj ckM+esj] xqMkekykuh] fl.k/kjh] jkelj]
pkSgVu] f’ko ,oa lsMok rglhy dk lEiw.kZ
{ks=A
105- l-vk-@ok-d-v- o`Ÿk&ckyksŸkjk jktLo ftyk ckMesj dh jktLo rglhy
o`Ÿk&ckyksŸkjk ipinjk] flokuk ,oa ck;rw dk lEiw.kZ {ks=A
106- l-vk-@ok-d-v- o`Ÿk&tSlyesj lEiw.kZ jktLo ftyk tSlyesjA
o`Ÿk&tSlyesj
107- l-vk-@ok-d-v- fo’ks"k o`Ÿk&izFke] o`r&, ,oa o`Rr ,Q tks/kiqj esa of.kZr {ks=A
fo’ks"k o`Ÿk&izFke] tks/kiqj tks/kiqj
108- l-vk-@ok-d-v- fo’ks"k o`Ÿk&f}rh;] o`Ÿk ch tks/kiqj ,oa o`Rr Mh tks/kiqj esa
fo’ks"k o`Ÿk&f}rh;] tks/kiqj tks/kiqj of.kZr {ks=A
109- l-vk-@ok-d-v- fo’ks"k o`Ÿk&r`rh;] o`Ÿk lh tks/kiqj ,oa oR`r bZ tks/kiqj esa of.kZr
fo’ks"k o`Ÿk&r`rh;] tks/kiqj tks/kiqj {ks=A

110- l-vk-@ok-d-v- l-vk-@ok-d-v- jktLo ftyk tks/kiqj dk lEiw.kZ {ks=A

o`Rr&ladeZ lafonk vkSj o`Rr&ladeZ lafonk
iV~Vkdj] tks/kiqj vkSj iV~Vkdj]
tks/kiqj
111- l-vk-@ok-d-v- o`Rr fctul o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&izFke] tks/kiqj vkWfMV&izFke] fpfUgr tks/kiqj laHkkx ds O;ogkjhA
tks/kiqj
112- l-vk-@ok-d-v- o`Rr fctul o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&f}rh;] tks/kiqj vkWfMV&f}rh;] fpfUgr tks/kiqj laHkkx ds O;ogkjhA
tks/kiqj
113- l-vk-@ok-d-v- o`Ÿk&,] dksVk dksVk uxj fuxe dk fuEu {ks=%& jkeiqjk]
o`Ÿk&,] dksVk ctkt[kkuk] cgknqj cktkj] vk;Z lekt
jksM+] iqjkuh /kkueaMh] ljksoj ekxZ ,oa bl
{ks= dh lkbZM okyh xfy;ka] ckal&cYyh
ekdsZVA Lkwjtiksy] dsuky dh nksuksa
lkbZM] 'kkL=h ekdsVZ ] fot; ekdsZV ]dsr dh
pkSdh] lCthe.Mh] eksgu VkWdht jksM+]
eks[kkikM+k] Jhiqjk] fViVk] dSFkwuhiksyA [kkbZ
jksM+] eqfDr ekxZ] cl LVsM a ] u;kiqjk]
ekykjksM+ ,oa dksVk taD’ku& nksuksa lkbZMA
 ykMiqjk xsV ls jsYos LVs’ku rd lEIkw.kZ
{ks=A lksxfj;k] jaxiqj] dkyk rkykc]
iqjksfgr th dh Vkijh] u;kiqjk fczt ls
cM+xkao rd] ckfyrk jksM+] fxj/kjiqjkA
'kksfiax lsUVj] vkWVks ekdsZV] QuhZpj ekdsVZ ]
pkSikVh cktkj] dqUgkM+h] ukUrk] lqHkk"k uxj]
jkeuxj LVksu EkaMh] ldriqjk] FkeZy {ks=
cSjkt rdA fla/kh dkWYkksuh] cYyHkckM+h]
oYyHkuxj] dksVM+h jksM+ xqekuiqjk] U;w
dkWyksuh ,oa xqekuiqjk] jkorHkkVk jksM+A

114- l-vk-@ok-d-v- o`Ÿk&ch] dksVk dksVk uxj fuxe dk fuEu {ks=%& dksVM+h
o`Ÿk&ch] dksVk ugj ls bykgkckn cSad dh xyh rd dk
>kykokM jksM+ nksuksa rjQ ,oa blds e/;
dk {ks=] dksVMh] xksj/kuiqjk] fryd uxj]
uxj fuxe dkyksuh] Nkouh] Nkouh
jkepUnziqjk] QuhZpj b.MfLVª;y ,fj;k]
caxkyh dkWyksuh] b.MfLVª;y ,fj;k] LekWy
Ldsy b.MfLVª;y ,fj;k] pEcy
b.MfLVª;y ,fj;k] [kknh xzkeks|ksx lsUVj
>kykokM jksM+ ls foKku uxj rd dk
>kykokM jksM+ nksuksa rjQ] foKku uxj]
lat; xka/kh uxj] ubZ /kkue.Mh] U;w eksVj
ekdsZV] N=iqjk] bfUnjk xka/kh uxj dPph
cLrh 'ke'kku ?kkV rd] ,jksM+ªke lfdZy ls
jsyos iqfy;k rd dk Mh0lh0,e0 jksM+A
bysDVªkWfud b.MfLVª;y ,fj;k] LVhy ;kMZ]
bUnzizLFk b.MfLVª;y ,fj;k ¼jksM+ ua0
1]2]3]4]5 rd½] jksM+ ua0 1 ls 5 rd dk
>kykokM jksM+ nksuks rjQA xksfoUn uxj]
gSoh b.MfLVª;y ,fj;k] Jhjke uxj]
dUlqvak] Mh0lh0,e0 rd dk ,fj;k] jksM+
ua0 6 ,oa 7 bUnzizLFk b.MfLVª;y ,fj;k]
Hkkek'kkg e.Mh] ?kaVk?kj] pkSFkekrk cktkj]
lrh pcwrjk] edcjk] ikVuiksy] x< iSysl]
fd'kksjiqjk] jsrokyh] cztjktiqjk] bUnzk
ekdsZV] n'kgjk eSnku] izrki uxj] 'kfDr
uxj] oDQ uxj] pEcy xkMZu jksM+]
lh0,0Mh0 lfdZy] 'kkL=h uxj] nknkckMh]
f'koiqjk] ckykdq.M] jkorHkkVk jksM+A lqHkk"k
uxj] fouksck Hkkos uxj] [kM+s x.ks’k th]
clURk fogkj] x.ks’k rkykc] tokgj uxj]
JhukFkiqje] vkj0 ds0 iqje~] Lokeh
foosdkuUn uxj] VSxksj uxj] jaxCkkMh
;kstuk] ckykth ekdsVZ ] larks"kh uxjA

115- l-vk-@ok-d-v- o`Ÿk&lh] dksVk dksVk uxj fuxe dk fuEu {ks=%& jkuiqj
o`Ÿk&lh] dksVk b.MfLVª;y ,fj;k] Hkheiqjk baMfLVª;y ,fj;k]
 jktLo rglhy lkaxksn dk lEiw.kZ {ks=A
jktLo rglhy duokl dk lEiw.kZ {ks=]
txiqjk] dlkj] eaMkuk] njk] jk;iqjk] nsoyh
vjcA jktLo rglhy ykMiqjk dh uxj
ikfydk dSFkwu dk {ks=A ¼uxj fuxe dksVk
ds {ks= dks NksM+dj½A vaVk?kj pkSjkgs ls
iqfyl ykbZu cksj[ksM+k rd nksuksa lkbZM]
ljLorh dkWyksuh] ctjax uxj] vkdk’kok.kh
dkWyksuh] jktsUnz fogkjA ykMiqjk ekdsZV
¼[kknh Hk.Mkj ls ykMiqjk xsV rd½]
xqykcckM+hA jktLo rglhy nhxksn ,oa
ihiYnk dk lEiw.kZ {ks=A mi rglhy
lqYrkuiqj dks lfEefyr djrs gq;s] egkohj
uxj izFke] f}rh;] r`rh;] ,oa foLrkj
;kstuk] ds’koiqjkA ryo.Mh] bUnzk fogkj]
jktho xka/kh uxj] LVksu e.Mh] xkscfj;k
ckoMh] VªkaliksVZ uxjA dksVk uxj fuxe ,oa
jktLo rglhy nhxksn] lkaxksn] ihiynk ,oa
ykMiqjk dk og {ks= tks o`Rr v ,oa o`Rr ch
esa ugha gSA

116- l-vk-@ok-d-v- o`Ÿk&cwanh o`Ÿk&cwanh jktLo ftyk cwanh A

117- l-vk-@ok-d-v- o`Ÿk&ckjak o`Ÿk&ckjak jktLo ftyk ckjka A
118- l-vk-@ok-d-v- o`Ÿk&>kykokM+ o`Ÿk&>kykokM+ jktLo ftyk >kykokM+ A
119- l-vk-@ok-d-v- o`Ÿk&jkexateaMh jktLo ftyk dksVk dh jktLo rglhy
o`Ÿk&jkexateaMh jkexateaMh dk lEiw.kZ {ks= A
120- l-vk-@ok-d-v- fo’ks"k o`Ÿk&izFke] o`Ÿk &ch] dksVk esa of.kZr {ks= A
fo’ks"k o`Ÿk&izFke] dksVk dksVk
121- l-vk-@ok-d-v- fo’ks"k o`Ÿk&f}rh;] o`Ÿk&,] dksVk + o`Ÿk&lh dksVk ,oa
fo’ks"k o`Ÿk&f}rh;] dksVk dksVk o`Rr&jkexateaMh esa of.kZr {ks=A
122- l-vk-@ok-d-v- fo’ks"k o`Ÿk&r`rh;] o`Ÿk&ckjka ,oa o`Rr&cwanh esa of.kZr {ks= A
fo’ks"k o`Ÿk&r`rh;] dksVk dksVk
123- l-vk-@ok-d-v- ladeZ lafonk vkSj o`Ÿk&,] o`Rr&ch ,o o`Ÿk& lh dksVk esa
ladeZ lafonk vkSj iV~Vkdj iV~Vkdj o`Ÿk] of.kZr {ks=A
dksVk dksVk
124- l-vk-@ok-d-v- o`Rr fctul o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&izFke] dksVk vkWfMV&izFke] fpfUgr dksVk laHkkx ds O;ogkjhA
dksVk
125- l-vk-@ok-d-v- o`Rr fctul o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&f}rh;] dksVk vkWfMV&f}rh;] fpfUgr dksVk laHkkx ds O;ogkjhA
dksVk
126- l-vk-@ok-d-v- o`Ÿk] ikyh jktLo ftyk ikyh dh jktLo rglhy
o`Ÿk] ikyh lkstr] jk;iqj] jksgV] [kkjph] tSrkj.k ,oa
ikyhA

127- l-vk-@ok-d-v- o`Ÿk] tkykSj o`Ÿk] tkykSj jktLo ftyk tkyksj A

128- l-vk-@ok-d-v- o`Ÿk] fljksgh o`Ÿk] fljksgh jktLo ftyk fljksgh A
129- l-vk-@ok-d-v-] o`Ÿk] lqesjiqj
130- l-vk-@ok-d-v- fo’ks"k o`Ÿk]
ikyh
131- l-vk-@ok-d-v- o`Rr fctul
vkWfMV&izFke] ikyh
132- l-vk-@ok-d-v- o`Rr fctul
vkWfMV&f}rh;] ikyh
133- l-vk-@ok-d-v-
o`Ÿk&,] Jhxaxkuxj
134- l-vk-@ok-d-v-
o`Ÿk&ch] Jhxaxkuxj
o`Ÿk] lqesjiqj jktLo ftyk ikyh dh jktLo rglhy
lqesjiqj] ckyh] jkuh ,oa nslwjh A
fo’ks"k o`Ÿk] ikyh jktLo ftyk ikyh ,oa fljksgh A
o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&izFke] ikyh fpfUgr ikyh laHkkx ds O;ogkjhA
o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&f}rh;] fpfUgr ikyh laHkkx ds O;ogkjhA
ikyh
o`Ÿk&,] Jhxaxkuxj dksrokyh {ks= dk nf{k.k Hkkx lnj cktkj
ds dksus rd ,oa nf{k.k esa jfoUnz iFk rd]
ifCyd ikdZ] egkohj ekdsZV bl {ks= dk
lnj cktkj bl {ks= dh vk;Z lekt jksM+]
iVsy ekdsZV] jfoUnz iFk] chjcy pkSd ls
vkn’kZ Vkfdt dh iqfy;k rd ,oa leLr
CykWd ,fj;k] xkS’kkyk jksM+] chjcy pkSd ls
lq[kkfM+;k lfdZy rd] lq[kkfM+;k lfdZy
ls lwjrx<+ jksM+ pwaxh ukdk rd] VSªDVj
ekdsZV] fouksck cLrh] eq[kthZ uxj]
gkÅflax cksMZ] lq[kkfM+;k uxj] nqxkZ fogkj]
lsfr;k dkyksuh] vxzlsu uxj o vklikl
dk tokgj uxj rFkk ubZ /kku e.Mh dk
leLr {ks= ftlesa ubZ lCth e.Mh Hkh
'kkfey gSA Jhxaxkuxj uxj ifj"kn dk
og leLr {ks= tks o`Rr ^^ch** Jhxaxkuxj
esa 'kkfey ugha gSA
o`Ÿk&ch] Jhxaxkuxj uxj ifj"kn dk fuEu {ks=%&
Jhxaxkuxj dksrokyh jksM+ dk mRrjh Hkkx lnj cktkj
ds dksus rd] eksVj ekdsZV] vk;Z lekt jksM+
dk bl {ks= dk ,fj;k rFkk bl {ks= ds
lnj cktkj] jsYos jksM+] xouZeVsa Ldwy
iqfy;k ls lnj cktkj ds dksus rd] iqjkuh
vkcknh dk leLr {ks=] ftlesa vkn’kZ
fFk;sVj ,oa feuh ek;kiqjh dk leLr {ks=
'kkfey gS ,oa m|ksx fogkj] iqjkuh /kku
e.Mh dk leLr {ks=] tokgj ekdsZV] rg
cktkjh ,oa bldh fyad jksM+] egkohj ny
efUnj ds vkl&ikl dk leLr {ks=] NksVh
/kku e.Mh] b.MfLVª;y ,fj;k o b.MfLVª;y
,LVsV] yDdM+ e.Mh] d`".kk Vkdht jksM+ o
vklikl dk {ks=] ikoj gkÅl jksM+] lnj
cktkj ds dksus rd ,oa bfUnjk dkyksuhA
Jhxaxkuxj ftys dh jktLo rglhy
lknwy’kgj ,oa Jhxaxkuxj ¼uxj ifj"kn
Jhxaxkuxj ds {ks= dks NksM+dj½ dk leLr
{ks= rFkk jktLo rglhy Jhdj.kiqj dh
mi&rglhy dsljhflagiqj dk leLr {ks=A
135- l-vk-@ok-d-v-
o`Ÿk&,] guqekux<+
136- l-vk-@ok-d-v-
o`Ÿk&ch] guqekux<+
137- l-vk-@ok-d-v-
o`Ÿk] jk;flaguxj
138- l-vk-@ok-d-v-
o`Ÿk] lwjrx<+
139- l-vk-@ok-d-v-
fo’ks"k o`Ÿk] Jhxaxkuxj
o`Ÿk&,] guqekux<+ jktLo ftyk guqekux<+ dh jktLo rglhy
guqekux<+ ds ?kX?kj unh ds nf{k.k dk
leLr {ks=A jktLo ftyk guqekux<+ dh
jktLo rglhy fVCch] jkorlj] uksgj ,oa
Hkknjk dk leLr {ks=A
o`Ÿk&ch] guqekux<+ jktLo rglhy guqekux<+ ds ?kX?kj unh ds
mRrj dk leLr {ks=A
jktLo rglhy laxfj;k ,oa ihyhcaxk dk
leLr {ks=A
o`Ÿk] jk;flaguxj jktLo ftyk Jhxaxkuxj dh jktLo
rglhy jk;falaguxj] ineiqj ,oa Jhdj.kiqj
¼mi&rglhy dsljhflagiqj ds {ks= dks
NksM+dj½ dk leLr {ks=A
o`Ÿk] lwjrx<+ jktLo ftyk Jhxaxkuxj dh jktLo
rglhy lwjrx<+] Jhfot;uxj] vuwix<+ ,oa
?kM+lkuk dk leLr {ks+=A
fo’ks"k o`Ÿk] Ok`Rr , ,oa o`Rr& ch Jhxaxkuxj esa of.kZr
Jhxaxkuxj leLr {ks=

140- l-vk-@ok-d-v- fo’ks"k o`Ÿk] Ok`Rr , ,oa ch guqekux< dk leLr {ks= ,oa
fo’ks"k o`Ÿk] guqekux<+ guqekux<+ rglhysa

141- l-vk-@ok-d-v- ladeZ lafonk vkSj jktLo ftyk Jhxaxkuxj ¼o`Ÿk jk;flaguxj
ladeZ lafonk vkSj iV~Vkdj iV~Vkdj o`Ÿk] esa of.kZr {ks= dks NksMdj½A
o`Ÿk] Jhxaxkuxj Jhxaxkuxj
142- l-vk-@ok-d-v- o`Rr fctul o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&izFke] Jhxaxkuxj vkWfMV&izFke] fpfUgr Jhxaxkuxj laHkkx ds O;ogkjhA
Jhxaxkuxj
143- l-vk-@ok-d-v- o`Rr fctul o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&f}rh;] Jhxaxkuxj vkWfMV&f}rh;] fpfUgr Jhxaxkuxj laHkkx ds O;ogkjhA
Jhxaxkuxj

144- l-vk-@ok-d-v- o`Ÿk&,] mn;iqj mn;iqj uxj fuxe dk fuEu {ks=%&

o`Ÿk&,] mn;iqj pkaniksy vanj o ckgj] vEckekrk dk
foLrkj {ks=] gkFkhiksy ckgj psrd ldZy
rd ,oa peuiqjk A
nsgyhxsV ds vUnj] rsfy;ksa dh ekrk] dkyh
ckoM+h] rht dk pkSd] >h.khjsr dk pkSd
vLFky efUnj ds pkSd rd] u;k ljkZQk
cktkj] flU/kh cktkj rsfy;ksa dh ekrk rd]
cM+h cksgjokM+h] HkksbZokM+k] /kksyh ckoM+h]
jkoth dk gkVk dksyiksy rd] HkfV~V;kuh
pkSgV~Vk] txnh'k pkSd ,oa tfM+;ksa dh
vksyA
mn;iqj uxj dk fuEu {ks= %&
lq[kkfM+;k lfdZy ls Qrgiqjk rd]
Qrgiqjk] eksrh exjh Ldhe] iqjkuk ,oa U;w
Qrgiqjk] uhep ekrk Ldhe] fo|k Hkou
Ldwy ds vkl&ikl dk {ks=] iapjRu
 dWkEIysDl] uojRu dWkEIysDl] vkfnukFk
uxj] vfgalkiqjh] lgsyh uxj] lgsyh ekxZ]
lgsfy;ksa dh ckM+h] iksyksxzkm.M ,oa U;w
iksyksxzkm.M] [kkjksy dksyksuh] nsokyh]
Hkwikyiqjk] eks{k ekxZ] U;w Hkwikyiqjk] d`".kiqjk]
vyhiqjk] vk;M+] vk;M+ unh ads iwoZ ls
eksgu yky lq[kkfM+;k fo'ofo|ky; ekxZ
mn;iqj] igkM+k] ds'kouxj] U;w ds'kouxj]
izse uxj] ghjkckx dkWyksuh] v'kksd fogkj]
U;w v'kksd fogkj] vkuUn uxj] pUnuokM+h]
[kkjkdqvk¡ :i lkxj jksM+ rd] x.ks'k uxj]
dkydk ekrk jksM+ vkj-Vh-vks- vkfQl rd]
'kcjh dkWyksuh] vktkn uxjA
jktLo rglhy fxokZ dk jktLo xkao Hkqok.kk]
lq[ksj] vEcsjh ¼lq[ksj ,oa vacsjh vkS|ksfxd
{ks= dks 'kkfey djrs gq,½A
Qrgiqjk pkSjkgs ls iqykWa iqfy;k rd]
Qrgiqjk pkSjkgs ls lkbZQu pkSjkgk rd ds
vklikl dk leLr {ks=] csnyk jksM+
¼Qrgiqjk pkSjkgs ls lkbZQu pkSjkgs rd½]
fxokZ rglhy dk jktLo xk¡o cM+xk¡o]
csnyk] lkbZQu pkSjkgs ls csnyk xk¡o ds
vklikl dk {ks=] lkisfV;k] iqyka] 'kksHkkxiqjk]
,ou xkMZu ds ikl ubZ 100 QhV jksM+] cM+h]
gokyk] ukbZ] fllkjek] Fkqj] enkj]
fpdyokl] yks;jkA lEiw.kZ jktLo rglhy
xksxqUnk ,oa dksVM+kA
jktLo ftyk mn;iqj dk og {ks= tks fdlh
Hkh vU; o`Rr esa lfEefyr ugha gSA
145- l-vk-@ok-d-v- o`Ÿk&ch] mn;iqj mn;iqj uxj fuxe dk fuEu {ks=%&
o`Ÿk&ch] mn;iqj /kkue.Mh] e.Mh dh uky vklikl dh
xfy;ksa lfgr] y[kkjk pkSd /kkue.Mh
fMLisUljh jksM+ rd] cM+k cktkj tSu
'osrkEcj efUnj ls gksdj rsfy;ksa dh ekrk
rd] fl?kaVokfM+;ksa dh lsgjh] HkM+Hkwtk ?kkVh]
eksphokM+k] ukM+k [kkM+k ,oa ehukikM+kA
gkFkhiksy ls nsgyhxsV] vf'ouh cktkj] U;w
vf’ouh cktkj] cLrhjke th dh ckM+h]
lqFkkjokM+k] ckiw cktkj] usg: cktkj]
VkmugkWy ls nsgyhxV rd] ?k.Vk?kj]
ekynkl LVªhV] eksrh pkSgV~Vk ,oa gkFkhiksy
vUnjA
vLFky efUnj ls lwjtiksy rd] vey dk
dakVk] [ksjknhokM+k] vkj-,e-oh- jksM+] NksVh
czg~eiqjh] ukbZ;ksa dh rykbZ] dSyk'k dkWyksuh]
oekZ dkWyksuh] dkykth xksjkth] jax fuokl
iqfyl pkSdh rd dk {ks=] nw/k rykbZ]
xqykc ckx jksM+ dk if'peh Hkkx] ¼izFke&lh
ds {ks= dks NksM+dj½ loZ_rq foykl]
 eksxjkokM+h] tokgj uxj] f'kokth uxj]
vxzlsu uxj] [kkathihj] fd'kuiksy] iVsy
lfdZy rd dk leLr {ks= ,oa mfn;kiksy
pkSjkgs ls iVsy lfdZy rd dk leLr
if'peh {ks=A
ubZ d`f"k e.Mh ;kMZ] d`f"k e.Mh ds lkeus
okyk cktkj ¼le`f) dkWEiysDl½] jsrh LVs.M]
lsUVªy ,fj;k] frrjM+h] lohuk] lsDVj&12]
lsDVj&9] /kksy dh ikVh Vksy ukds rd A
fgj.k exjh lsDVj&7 dk leLr {ks=]
dyM+okl] dyM+okl vkS|ksfxd {ks= ,oa
jktLo xk¡o ,dfyaxiqjk] dkuiqj] ydM+okl]
mejM+k] >kej dksVM+k] nsckjh] dqjkcM+] txr]
cEcksjk vkfn rglhy fxokZ dk leLr xzkeh.k
{ks=A
lEiw.kZ jktLo rglhy lyqEcj ,oa ljkM+kA
fgj.k exjh lSDVj&11] 13 ,oa 14 dk
leLr {ks= ftlesa ekNyk exjk] xkso/kZu
foykl] Vªk¡liksVZ uxjA jktLo xk¡o cyhpk]
nsokyh] dk;k] VhM+h rd dk leLr {ks=
'kkfey gSA
jktLo rglhy [kSjokMk] _"kHknso
¼dslfj;kth½ ,oa >kM+ksy dk leLr {ks=A
146- l-vk-@ok-d-v- o`Ÿk&lh] mn;iqj mn;iqj uxj fuxe dk fuEu {ks=%&
o`Ÿk&lh] mn;iqj lwjtiksy njokts ds ckgj dk {ks= ftlesa
xqykc ckx jksM+ dk iwohZ Hkkx lkjax ekxZ]
mn;iqj gkWLihVy ds lkeus dk {ks=] rksj.k
ckoM+h] esokM+ eksVlZ fyad jksM+] flVh LVs'ku
jksM+ mfn;kiksy rd] mfn;kiksy vUnj
vkbZl QsDVªh rd dk {ks= ¼loZ_rq foykl
dks NksMdj½] lwjtiksy ls lsokJe rd dk
mRrjh Hkkx ftlesa nqxkZ ulZjh jksM+]
xksfoUniqjk] lqHkk"k uxj] ikBks dh exjh ,oa
lsokJe pkSjkgs rd dk mRrjh Hkkx vk;M+
iqfy;k rdA
lsokJe pkSjkgs ls fgj.k exjh lsDVj&06
tM+ko ulZjh rd dk leLr if'peh {ks=
ftlesa dqEHkk uxj] egkohj uxj] egkohj
dkWyksuh] uks[kk] dqEgkjkssa dk HkV~Vk] fl[k
dkWyksuh] n'kZuiqjk] xq:jkenkl dkWyksuh]
Vsdjh] ekyh dkWyksuh] ikusfj;ksa dh eknM+h]
larks"k uxj] xk;fj;kokl] Vsdjh&eknM+h
fyad jksM+] Vsdjh jksM+ ls iqfyl ykbZu gksrs
gq, mfn;kiksy rd dk leLr {ks= ,oa
lsDVj&8 dk {ks=A
lsokJe pkSjkgs ls fgj.k exjh lsDVj&06

147- l-vk-@ok-d-v-
o`Ÿk&ckalokM+k
148- l-vk-@ok-d-v-
o`Ÿk&Mwaxjiqj
149- l-vk-@ok-d-v-
fo’ks"k o`Ÿk&izFke] mn;iqj
150- l-vk-@ok-d-v-
fo’ks"k o`Ÿk&f}rh;] mn;iqj
151- l-vk-@ok-d-v-
ladeZ lafonk vkSj iV~Vkdj
o`Ÿk] mn;iqj
152- l-vk-@ok-d-v- o`Rr fctul
vkWfMV&izFke] mn;iqj
153- l-vk-@ok-d-v- o`Rr fctul
vkWfMV&f}rh;] mn;iqj
;g vf/klwpuk fnukad 01-07-2015 ls ykxw gksxhA
tM+ko ulZjh gksrs gq, ,dfyaxiqjk pkSjkgs rd
iwohZ ,oa mRrjh {ks= dk leLr {ks= ftlesa
Mksjs uxj] euok [ksM+k] fgj.k exjh
lsDVj&3] 4] 5 ,oa 6 rd dk leLr {ks=]
iqjksfgrksa dh eknM+h] jk.kk izrki jsYos ØkWflax
dk nf{k.k {ks=] eknM+h vkS|ksfxd {ks=A
izrki uxj] cksgjk x.ks'k th] ckgqcyh
dkWyksuh] Bksdj] /kwydksV] rkEckorh ekxZ]
jktJh dkWyksuh] t;Jh dkWyksuh] ,u-ch-
dkEIysDl] jk.kk izrki uxj] jk.kk izrki
uxj jsYos ykbZu lss mRrjh Hkkx dk leLr
{ks=] ekath dh ljk;] vksLroky uxj] jfoUnz
uxj] lqUnjokl] [kseiqjk] Xykl QsDVªh]
izrkiuxj vkS|ksfxd {ks=] jsckfj;ksa dk xqM+k]
csM+okl] <hdyhA
iapoVh] psrd lfdZy ls ;q-vkbZ-Vh- iqfy;k
rd] nSR; exjh] Lo:Ik lkxj] eksgrk ikdZ]
jsthMsUlh] dksVZ pkSjkgk] yks<k dkEIysDl] lsB
th dh ckM+h] HkV~V th dh ckM+h] vkpk;Z
ekxZ] e/kqou] gtkjs’oj dkWyksuh] ljnkjiqjk]
nsgyh xsV ls gkWLihVy jksM+] vYdk gksVy
jksM+] 'kkL=h ldZy] v'kksd uxj] 'kfDr
uxjA
jktLo ftyk mn;iqj dh jktLo rglhy
ekoyh] ylkfM;k ,oa oYyHkuxj dk {ks=A
o`Ÿk&ckalokM+k jktLo ftyk ckalokMkA
o`Ÿk&Mwaxjiqj jktLo ftyk MwaxjiqjA
fo’ks"k o`Ÿk&izFke] lEiw.kZ o`Ÿk& ch ,oa o`Ÿk&, ds ?kV &r`rh;,
mn;iqj prqFkZ o iape mn;iqj esa of.kZr {ks= A
fo’ks"k o`Ÿk&f}rh;] lEiw.kZ o`Ÿk& lh ,oa o`Ÿk&, ds ?kV&izFke
mn;iqj o f}rh; mn;iqj esa of.kZr {ks= A
ladeZ lafonk vkSj jktLo ftyk mn;iqjA
iV~Vkdj o`Ÿk]
mn;iqj
o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&izFke] fpfUgr mn;iqj laHkkx ds O;ogkjhA
mn;iqj
o`Rr fctul fu;e 5 ds v/khu fctul vkWfMV gsrq
vkWfMV&f}rh;] fpfUgr mn;iqj laHkkx ds O;ogkjhA
mn;iqj
 ¼oSHko xkyfj;k½
vk;qDr]
okf.kfT;d dj foHkkx]
jktLFkku] t;iqjA
Øekad% i-3¼,½¼9½@T;wfjl@dj@vk;qDr@2014@ fnukad% 30-06-2015
izfrfyfi fuEu dks lwpukFkZ ,oa vko’;d dk;Zokgh gsrq %&
1- 'kklu lfpo] foRr¼jktLo½ foHkkx] jktLFkku] t;iqjA
2- egkys[kkdkj&f}rh;] jktLFkku] t;iqjA
3- leLr vfrfjDr vk;qDr] okf.kfT;d dj foHkkx] jktLFkku] t;iqjA
4- foRrh; lykgdkj] okf.kfT;d dj foHkkx] jktLFkku] t;iqjA
5- leLr mik;qDr] okf.kfT;d dj --------------------------------------------A
6- leLr lgk;d vk;qDr@okf.kfT;d dj vf/kdkjhA
7- leLr lgk;d okf.kfT;d dj vf/kdkjhA
8- la;qDr funs’kd ¼lkaf[;dh½] okf.kfT;d dj foHkkx] t;iqjA
9- dEI;wVj lSy] eq[;ky;A
10- leLr lacaf/kr vf/kdkjhx.k@vuqHkkx] eq[;ky;A

vfrfjDr vk;qDr ¼dj½]

okf.kfT;d dj foHkkx]
jktLFkku] t;iqjA