M:\CA_2015\FNC\pm\C&AL-II \Chp-4.

doc\Ist\Soni\27-05-15
M:\CA_2015\FNC\PM\Corporate Allied Law\Chp-4.doc\IInd\Sunny\08-06-2015
M:\CA_2015\FNC\PM\Corporate Allied Law\Chp-4.doc\IIIrd\Lekhraj\13-06-2015

4
izcU/kdh; vf/kdkfj;ksa dh fu;qfDr ,oa
ikfjJfed
[APPOINTMENT AND REMUNERATION OF
MANAGERIAL PERSONNEL]

ç'u (Question) 1
fdlh lkoZtfud dEiuh ds va'k/kkjdksa }kjk dsUæh; ljdkj dks ,d f'kdk;r izkIr gqbZ fd ,d
O;fDr dsUæh; ljdkj dh vuqefr fy, fcuk dEiuh esa izcU/k lapkyd fu;qDr gks x;k gS tc
fd ,slh ekU;rk izkIr djuh FkhA crkb, dEiuh vf/kfu;e 2013 ds vUrxZr dsUæh; ljdkj
}kjk D;k dk;Zokgh dh tk,xhA ;fn f'kdk;r lR; gqbZ rks izcU/k lapkyd ds dk;ks± dh oS/krk
dk ijh{k.k dhft,A
mÙkj (Answer)
dEiuh vf/kfu;e dh /kkjk 196 (4) ds vuqlkj izcU/k lapkyd ;k iw.kZdkyhu lapkyd ;k
eSustj dh fu;qfDr o 'krs± ,slh fu;qfDr dh ,oa ns; ikfjJfed loZizFke lapkyd cksMZ dh
ehfVax esa LohÑr gksuk pkfg, rc dEiuh dh lkekU; lHkk esa lk/kkj.k izLrko ikfjr gksuk
pkfg,A
;gka bl ekeys esa bl fu;qfDr esa vuqlwph V esa of.kr 'krks± esa fopyu gS rFkk fu;qfDr o
ikfjJfed dsUæh; ljdkj ls LohÑr gksuk pkfg,A ;g vko';d gS fd dsUæh; ljdkj dh
ekU;rk vko';d gS ;fn foeqfDr vf/kfu;e dh vuqlwph V esa of.kZr 'krks± ds vuq:i u gksA
fn, x, ekeys esa] dsUæh; ljdkj dh LohÑfr vko';d gS vkSj 'krs± vf/kfu;e dh vuqlwph V
ds vuq:i ugha gSaA ,slh fLFkfr esa izcU/k lapkyd dh fu;qfDr O;FkZ gSA dsUæh; ljdkj uksfVl
izkfIr ij ekeys dks jftLVªkj dks lkSai nsxh tks dEiuh ds fo#) vko';d dk;Zokgh djsxkA
ijUrq /kkjk 196(5) esa crk;k x;k gS fd vf/kfu;e ds izko/kkuksa ds vUrxZr tgka ij izcU/k
lapkyd iw.kZdkyhu lapkyd ;k eSustj dh fu;qfDr dEiuh dh lk/kkj.k lHkk esa LohÑr u gks
rFkk ,slh LohÑfr ls iwoZ fd, x, dk;ks± dks voS/k ugha ekuk tk ldrk gSA bl mi/kkjk dk
fuoZpu ml le; Hkh ekuk tk,xk tcfd dsUæh; ljdkj dh LohÑfr izkIr u gqbZ gks rFkk
izcU/k lapkyd }kjk fd, x, dk;ks± dks oS/k ekuk tk,xkA

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ç'u (Question) 2
eSllZ LVkj gSYFk Lisf'kfyVh fy- us ,d cgqmís';h; vLirky psUubZ esa fy;kA MkW- gsfeYVu ,d
ân; fo'ks"kK dks dEiuh }kjk lapkyd ds :i esa fu;qDr fd;k x;k rFkk mls izR;sd ekeys ds
vk/kkj ij Qhl nh tk,xh tks Hkh ltZjh esa vLirky esa ejht dks fn;k tk,xkA ,d iz'u
mBrk gS fd D;k ,slh Qhl dk Hkqxrku izcU/kdh; ikfjJfed ekuk tk,xk ,sls lapkyd dks
ftlds fy, dEiuh vf/kfu;e 2013 ds izfrcU/k ykxw gksaxsA
dEiuh esa ijke'kZ nhft, fd ,slk djuk dEiuh vf/kfu;e 2013 ds fdlh Hkh izko/kku ds
fo#) ugha gSA
mÙkj (Answer)
fn, x, ekeys MkW- gsfeYVu dks lapkyd fu;qDr fd;k x;k gSA mls lthZdy ds cnys ,d
Qhl nh tkrh gSA ;g /kkjk 197 (4) esa iw.kZ:i ls lEHko gksxk ftlesa crk;k x;k gS fd
lapkyd dks ns; ikfjJfed izcU/kdh; ;k iw.kZdkyhu ;k eSustj dks ns; gksxk tks mls ml
lsok ds cnys izkIr gksxk tks fuEu ds vykok fdlh Hkh :i esa gks ldrk gS %
(a) nh x;h lsok,a is'ksoj izÑfr dh gksa ,oa
(b) ukekadu ,oa ikfjJfed lfefr ¼;fn ykxw gks½ dh jk; esa vU; ekeyksa esa lapkyd
e.My] lapkyd is'ks dks djus gsrq vko';d ;ksX;rk j[krk gSA
vr% dEiuh MkW- gsfeYVu dks ltZjh dk;ks± ds fy, ikfjJfed is'ks ds :i esa nsrk gS ftlds
fy, mlds ikl i;kZIr ;ksX;rk gSA
ns; jkf'k dks izcU/kdh; ikfjJfed vf/kfu;e ds vUrxZr ugha ekuk tk,xkA
ç'u (Question) 3
lwphc) dEiuh ds ik"kZn vUrfuZ;e ds vuqlkj izR;sd lapkyd dh lHkk esa ,d cSBus dh Qhl
dk fLFkj Hkqxrku djuk gksrk gS tks fd vf/kdre ` 30,000 gks ldrk gSA lwphc) dEiuh
ds Lora= lapkyd dh c<+rs mÙkjnkf;Ro ds dkj.k dEiuh izfr ehfVax esa c<+k gqvk ikfjJfed
` 45,000 nsus dk izLrko gSA dEiuh dks lykg nhft, dEiuh vf/kfu;e 2013 dh ekax ds
vuq:i tks izLrkfor ds ckjs esa gksA
mÙkj (Answer)
dEiuh vf/kfu;e 2013 dh /kkjk 197(5) esa crk;k x;k gS fd ,d lapkyd Qhl ds :i esa
viuk ikfjJfed izkIr dj ldrk gS tks cksMZ lHkk esa tkus dk gS ;k vU; fdlh mís'; ds fy,
tSlkfd lapkyd }kjk crk;k x;k gksA c'krsZ Qhl dh ;g jkf'k fu/kkZfjr dh x;h Qhl ls
vf/kd u gksA dsUæh; ljdkj }kjk fu/kkZfjr fu;eksa ds vUrxZr cksMZ ;k desVh dks tkus dh
Qhl tks lapkyd dks ns; gksxh lapkyd e.My }kjk fu/kkZfjr fd;k tk,xk ;k ikfjJfed
lfefr fu/kkZfjr djsxh tks fd izfr ehfVax cksMZ ;k lfefr dh ` 1 yk[k izfr lHkk ls vf/kd
ugha gksxkA cksMZ iw.kZdkyhu lapkyd dks NksM+dj Lora= ,oa xSj&Lora= lapkydksa dks izfr
flfVax ns; Qhl dk fu/kkZj.k dj ldrk gSA
mi;qZDr ls ;g Li"V gS fd Lora= lapkydksa dks ns; Qhl dh jkf'k ` 30,000 ls c<+kdj
` 45,000 izfr lHkk ds fy, cksMZ izLrko ikfjr djds fd;k tk ldrk gSA

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 izcU/kdh; vf/kdkfj;ksa dh fu;qfDr ,oa ikfjJfed 4.3

ç'u (Question) 4
,d dEiuh fuEufyf[kr okD;ksa dks vius ik"kZn vUrfuZ;e esa lfEefyr djuk pkgrh gS %
izR;sd lapkyd dks dEiuh ds ml dks"k ls Hkqxrku djasxs tks dEiuh dh cksMZ ;k lfefr dh
lHkk esa tkus ds lEcU/k esa gks ftlesa LFkfxr lHkk Hkh lfEefyr gS] og jkf'k tks cSBus dh Qhl
gks ftls lapkydksa }kjk le;&le; ij fu/kkZfjr fd;k tk,xk tks izR;sd ,slh ehfVax ds fy,
vkus okys lapkyd dks ` 30,000 ls vf/kd ugha gksxhA
vki dEiuh dks ijke'kZ nhft, fd ,sls okD; dh D;k oS/krk gS rFkk dEiuh vf/kfu;e 2013 ds
izko/kkuksa ds vUrxZr lgh dkuwuh lykg nhft,A
mÙkj (Answer)
dEiuh vf/kfu;e 2013 dh /kkjk 197(5) crkrh gS fd lapkydksa dks ns; cSBus dh Qhl cksMZ ;k
lfefr dh] dj fu/kkZj.k cksMZ }kjk gksxk] tks dsUæh; ljdkj }kjk fu/kkZfjr lhek ls vf/kd ugha
gksxh] tks bl lEcU/k esa fu;e cuk, x;s gksaA dsUæh; ljdkj }kjk fu/kkZfjr lhek ` 1 yk[k
izfr ehfVax gS] tks Lora= ,oa xSj&Lora= lapkydksa ds fy, i`Fkd i`Fkd gksxhA
vr% vUrfuZ;e esa okD; izLrkfor bl fn, ekeys esa djus dk dksbZ vFkZ ugha j[krk tks lfefr
vf/kfu;e 2013 ds vUrxZr gksA
ç'u (Question) 5
ABC fy- ds lapkydksa dks fuEufyf[kr ikfjJfed fn;k tkuk gS% xkj.Vh deh'ku mUgsa fn;k
tkuk gS tks _.k ij fn, xkj.Vh ds ckjs esa gS ftls fdlh foÙkh; laLFkku ls fy;k x;k gksA
dEiuh vf/kfu;e 2013 ds izko/kkuksa dks /;ku esa j[krs gq, mi;qZDr Hkqxrku dh oS/krk dk
ijh{k.k dhft,A
mÙkj (Answer)
xkj.Vh deh'ku (Guarantee Commission) : ;gka iz'u ;g mBrk gS fd D;k xkj.Vh deh'ku
vf/kfu;e ds vUrxZr ikfjJfed gSA lqlsu VsDlVkby ch;fjax fy- cuke ;wfu;u cSad vkWQ
bf.M;k [(1984) 55 ¼ladfyr ekeys 492, 496 497] esa ;g fu.kZ; gqvk fd lapkydksa dks ns;
xkj.Vh deh'ku tek ds fo#) ,d izR;kHkwfr gS ;k lk[k lqfo/kk gS tks dEiuh us foÙkh;
laLFkkvksa ls izkIr dh gS] og iwoZ dEiuh vf/kfu;e 1956 ds vUrxZr /kkjk 309 esa ikfjJfed
ugha gS vkSj vr% dsUæh; ljdkj dh lgefr vko';d ugha gSA lapkyd tks xkj.Vh nsus okys
gksa og ekufld] DydZ] rduhdh] lqijokbtj ;k iz'kklfud lsok ugha gSA og tksf[ke ds cnys
deh'ku ikrk gS tks og mBkrk gS vkSj mldk lapkyd in ls dksbZ vFkZ ugha gSA vr% xkj.Vh
deh'ku dk Hkqxrku fu;e esa gSA
mi;qZDr dks /;ku j[krs gq,] ;g fu.kZ; fy;k tk ldrk gS fd xkj.Vh deh'ku tks lapkydksa
dks fn;k x;k ml xkj.Vh ds fy, tks _.k ds fy, foÙkh; laLFkkvksa ls fy;k x;k] oS/k gSA
ç'u (Question) 6
fuEufyf[kr izLrkoksa ds ckjs esa M/S Super Specialities Ltd. dks lykg nhft, tks lapkyd
e.My ds lkeus vk, gSa %
(i) 70 o"kZ ls vf/kd vk;q ds izcU/k lapkyd dh fu;qfDrA

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 4.4 fn bULVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k

(ii) dEiuh ds lapkydksa dks okf"kZd dqy ykHk ds 4% deh'ku dk Hkqxrku djukA
(iii) dEiuh ds iw.kZdkyhu lapkyd dks ` 40,000 izfr ekg ikfjJfed dk Hkqxrku tks dEiuh
gkfu esa py jgh gS ftlesa ` 95 yk[k dh izHkko'khy iwath gSA
mÙkj (Answer)
(i) dEiuh vf/kfu;e 2013 dh /kkjk 196 (3) ds izko/kkuksa ds vUrxZr fdlh Hkh O;fDr dks
70 o"kZ dh vk;q ij Hkh izcU/k lapkyd] iw.kZdkyhu lapkyd] ;k eSustj dks lnL;ksa dh
lgefr ls fo'ks"k izLrko }kjk tks dEiuh esa viuh lk/kkj.k lHkk esa Li"V djrs gq,
fooj.k dks uksfVl esa layXu djds ,sls izLrko dks ,sls O;fDr dks fu;qDr djus dk
vkSfpR; crk;k x;k gks] dEiuh esa fu;qDr fd;k tk ldrk gSA
(ii) dEiuh vf/kfu;e 2013 dh /kkjk 197(7) ds vUrxZr Lora= lapkydksa dks ykHk lEcfU/kr
deh'ku lnL;ksa dh lgefr ls fn;k tk ldrk gS] ijUrq /kkjk 197 (1) ds vUrxZr dqy
ns; izcU/kdh; ikfjJfed dh jkf'k lkoZtfud dEiuh }kjk vius lapkydksa] izcU/k
lapkydksa ,oa iw.kZdkyhu lapkydksa ,oa eSustj vkfn dks fdlh Hkh foÙkh; o"kZ esa ml
dEiuh ds ml foÙkh; o"kZ ds 'kq) ykHk ds ftldh x.kuk /kkjk 198 ds vuqlkj dh gks
11 izfr'kr ls T;knk ugha gks ldrk] ijUrq /kkjk 197(1) ds rhljs izko/kku esa fn;k x;k
gS fd dEiuh lk/kkj.k lHkk esa LohÑfr ds flok; ns; ikfjJfed ,sls lapkydksa dks] tks
u rks izcU/k lapkyd gksa vkSj u gh iw.kZdkyhu lapkyd gksa og dEiuh ds dqy ykHk ds
,d izfr'kr gks vf/kd ugha gksxkA ;fn ogka ij izcU/kdh; ;k iw.kZdkyhu lapkyd ;k
eSustj gks rks ;g jkf'k vU; ekeyksa esa dEiuh ds 'kq) ykHk dh 3% gksxhA
vr% fn, x, ekeys esa 4% fn;k x;k deh'ku fu/kkZfjr izfr'kr ls vf/kd gS vkSj bls
lk/kkj.k izLrko }kjk lnL;ksa dh LohÑfr ysuk vko';d gSA
(iii) fdlh foÙkh; o"kZ esa] ;fn dEiuh esa dksbZ ykHk u gks ;k vi;kZIr ykHk gks] dEiuh vius
lapkydksa dks izcU/kdh; ;k iw.kZdkyhu lapkyd ;k eSustj lfgr ns; Qhl dks NksM+dj
tks lapkydksa dks ns; gks] flok; vuqlwph V ds izko/kkuksa ds vuqlkj dksbZ Hkh jkf'k ns;
ugha gksxhA vuqlwph V ds Hkkx II ds vuqlkj] tgka fdlh Hkh foÙkh; o"kZ fdlh O;fDr ds
izcU/kdh; O;fDr ds dky esa dEiuh esa dksbZ ykHk u gks ;k vi;kZIr ykHk gks] rks fcuk
dsUæh; ljdkj dh LohÑfr fy,] ml o"kZ ds fy, izcU/kdh; O;fDr;ksa dks 30 yk[k ls
vf/kd ugha ikfjJfed dk Hkqxrku dj ldrh gS] ;fn ml o"kZ esa dEiuh dh izHkkoh
iwath ux.; ;k ` 5 djksM+ rd gksA orZeku ekeys esa izLrkfor ikfjJfed dk Hkqxrku
fcuk dsUæh; ljdkj dh vuqefr ls fd;k tk ldrk gSA
ç'u (Question) 7
X, MJV Ltd dk lapkyd gS ftls 1 vizSy 2011 dks fu;qDr fd;k x;k FkkA fu;qfDr dh ,d
'krZ ;g Fkh fd ykHk dh i;kZIrrk u gksus ij ;k dEiuh esa fdlh o"kZ esa dksbZ ykHk u gks rks
mls ikfjJfed vuqlwph V ds vuqlkj fn;k tk,xkA 31 ekpZ 2014 dks lekIr gksus okys foÙkh;
o"kZ esa dEiuh dks Hkkjh gkfu lguh iM+hA dEiuh bl gkyr esa ugha Fkh fd dksbZ Hkh ikfjJfed
ns lds] ijUrq fQj Hkh mlus ml o"kZ ` 50 yk[k dk Hkqxrku fd;k] tks vU; nwljs lapkydksa
dks Hkh fn;k x;k FkkA dEiuh dh izHkkoh iwath ` 150 djksM+ gSA dEiuh vf/kfu;e 2013 ds

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 izcU/kdh; vf/kdkfj;ksa dh fu;qfDr ,oa ikfjJfed 4.5

izko/kkuksa ds lUnHkZ esa tSlkfd vuqlwph V esa fn;k x;k gS] X dks fn, x, mi;qZDr ikfjJfed
ds Hkqxrku dh oS/krk dk ijh{k.k dhft,A
mÙkj (Answer)
dEiuh vf/kfu;e 2013 dh vuqlwph V ds Hkkx II ds vUrxZr] izcU/kdh; deZpkjh dks ns;
ikfjJfed dk lEcU/k dEiuh dh izHkkoh iwath ls gS] tgka fdlh Hkh foÙkh; o"kZ esa] fdlh
izcU/kdh; O;fDr ds dk;Zdky esa ;fn dEiuh esa dksbZ ykHk u gks ;k mlds ykHk vi;kZIr gks rks
fcuk dsUæh; ljdkj dh vuqefr ls ;g izcU/kdh; O;fDr dks ml o"kZ esa ` 60 yk[k rd
ikfjJfed ns ns] tc ml o"kZ dEiuh dh izHkkoh iwath ` 100 djksM+ ls ` 250 djksM+ ds e/;
gksA ;g lhek lafnX/k gksxh ;fn lnL;ksa }kjk fo'ks"k izLrko }kjk LohÑr gks rFkk ;fn fu;qfDr
ml foÙkh; o"kZ ds Hkkx ds fy, gks rks ikfjJfed vkuqikfrd vk/kkj ij LohÑr gksxkA
dEiuh vf/kfu;e 2013 dh vuqlwph V esa of.kZr izko/kkuksa ds vuqlkj] o"kZ esa ` 50 yk[k dk
ikfjJfed ds :i esa Hkqxrku fe- X dks oS/k gS c'krsZ og bls fn, x, vuqlwph ds vUrxZr
Lohdkj fd;k x;k gks rks og ml o"kZ esa ` 60 yk[k rd ikfjJfed ikus dk vf/kdkjh gS rFkk
mldh fu;qfDr dh 'krs± ikfjJfed ds :i esa vuqlwph V ds vuqlkj nsus dh O;oLFkk djrk gSA
ç'u (Question) 8
D;k dksbZ dEiuh gkfu dh n'kk esa lapkydksa dks {kfriwfrZ ns ldrh gSA bl lEcU/k esa dEiuh
vf/kfu;e 2013 ds izko/kkuksa dks Li"V dhft,A
mÙkj (Answer)
,d dEiuh gkfu gksus dh n'kk esa Hkh {kfriwfrZ ns ldrh gS tSlkfd dEiuh vf/kfu;e 2013 dh
/kkjk 202 esa fn;k x;k gSA /kkjk 202 ds vUrxZr ,slh {kfriwfrZ dsoy izcU/kdh; lapkyd]
lapkyd tks eSustj dk in laHkkys gq, gks rFkk iw.kZdkyhu lapkyd dks] ijUrq vU; fdlh dks
ughaA ;g {kfriwfrZ vkSlr ikfjJfed ds vk/kkj ij ns; gksxh tks okLro esa ,sls lapkyd us
vftZr dh gks rhu o"kks± esa ;k vU; de vof/k esa tSlh Hkh fLFkfr gks] tks dk;kZy; NksM+us ds
rqjUr ckn ds o"kZ dk gks rFkk mldh vlekIr vof/k dh fgLls dh gks ;k rhu o"kks± rd tks Hkh
NksVk gksA ;g Hkqxrku ml le; ns; ugha gksxk ;fn dEiuh dk lekiu 12 ekg ds vUnj ds
iwoZ dk gks tc og dk;kZy; NksM+rk gksA lekiu ds le; dEiuh dh lEifÙk;k¡] O;; ?kVkus ds
ckn] bruh u gksa fd va'k/kkjdksa dks Hkqxrku fd;k tk lds ftlesa va'kiwath vkrh gS ¼izhfe;e
lfgr½ tks mUgksaus va'knku dh gksA vr% fuEufyf[kr ekeyksa esa dksbZ Hkh {kfriwfrZ dk Hkqxrku
ugha gksxk—
(a) tgka dksbZ lapkyd lafoy;u ;k iqufuZekZ.k ds dkj.k R;kxi= nsrk gks rFkk lafoyf;r
;k iqufuZfeZr dEiuh esa izcU/k lapkyd ;k eSustj ;k vU; dk;kZy; esa in ij fu;qDr
gks x;k gksA
(b) tgka fdlh lapkyd us dEiuh ds iqufuZekZ.k ;k lafoy;u ds dkj.k R;kxi= fn;k gksA
(c) tc lapkyd dEiuh vf/kfu;e 2013 dh /kkjk 167 ds vUrxZr viuk dk;kZy; fjDr
dj nsA
(d) tgka dEiuh dk lekiu lapkyd dh ykijokgh ds dkj.k gqvk gksA

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 4.6 fn bULVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k

(e) tc lapkyd fdlh >wB ;k fo'okl?kkr dk nks"kh gksA

(f) tgka lapkyd us izksRlkfgr gksdj ;k izR;{k ;k vizR;{k :i ls vius dk;kZy; dh
lekfIr ds fy, dksbZ dk;Z fd;k gks
ç'u (Question) 9
fe- Doubtful dks Carefree m|ksx fyfeVsM esa 5 o"kks± dh vof/k ds fy, ` 01.04.2011 ls 12
yk[k izfr o"kZ ds osru ij vU; vuqykHkksa ds lkFk izcU/k lapkyd fu;qDr fd;k x;kA dEiuh
ds lapkyd e.My us dqN iz'uksa ds vk/kkj ij 01.03.2014 ls izcU/k lapkyd dh lsokvksa dks
lekIr dj fn;kA fe- Doubtful us vius gVus dks xSj dkuwuh crk;k rFkk dEiuh ls {kfriwfrZ
dk nkok fd;kA bl nkSjku dEiuh us Doubtful dks mlds cdk;k ds le>kSrs rd vYidkyhu
vk/kkj ij ` 5 yk[k dh jkf'k dk Hkqxrku dj fn;kA foospuk dhft, D;k %
(i) dEiuh fe- Doubtful dks {kfriwfrZ nsus dks ck/; gS] ;fn gksa rks fdruh\
(ii) dEiuh }kjk fn, x, ` 5 yk[k dks bl vk/kkj ij olwy fd;k tk ldrk gS fd fe-
Doubtful dksbZ Hkh {kfriwfrZ ikus dk vf/kdkjh ugha Fkk] D;ksafd og csbZekuhiw.kZ dk;ks± dk
nks"kh FkkA
mÙkj (Answer)
dEiuh vf/kfu;e 2013 dh /kkjk 202 ds vUrxZr izcU/k ;k iw.kZdkyhu lapkyd dks {kfriwfrZ nh
tk ldrh gSA {kfriwfrZ dh jkf'k ml ikfjJfed dh jkf'k ls vf/kd ugha gks ldrh tks og
vftZr dj ldrk Fkk ;fn og vius in ij vlekIr vof/k rd dk;Z djrk ;k 3 o"kZ tks Hkh
de gksA dksbZ Hkh {kfriwfrZ ns; ugha gksxh] ;fn lapkyd >wB ;k fo'okl?kkr ;k nqoZO;ogkj dk
nks"kh gks tks dEiuh ds lkFk fd;k gksA
dkuwu ds mi;qZDr izko/kkuksa dks /;ku esa j[krs gq,] dEiuh dksbZ Hkh {kfriwfrZ fe- Doubtful dks
nsus dks nk;h ugha gSA ;fn og >wB ;k fo'okl?kkr ;k egku ux.;rk dk nks"kh gks tks dEiuh
ds dk;ks± ls lEcfU/kr gS] ijUrq dsoy vKkurk ds dkj.k dEiuh ds fy, {kfriwfrZ dks jksduk
mfpr ugha ekuk tkrk gSA dEiuh }kjk ns; fe- Doubtful dks {kfriwfrZ ` 25 yk[k gS ftldh
x.kuk ` 12 yk[k okf"kZd ds vk/kkj ij 25 ekg dh vlekIr vof/k ds fy, gSA
vkaf'kd Hkqxrku ` 5 yk[k ds lEcU/k esa dEiuh ds fy, ;g lEHko ugha gksxk fd og bl /ku
jkf'k dks fe- Doubtful ls olwy dj ys ftlesa Bell cuke Bell vs. Lever Bros. (1932) AC
161 ds ekeys dks /;ku esa j[kk x;k tgka ;g ik;k x;k fd lapkyd dkuwuh :i ls
fo'okl?kkr ds ckjs esa izdV djus dks ck/; ugha Fkk D;ksafd dEiuh dks ckr djus dk ,d
volj iznku djuk gksrk gSA bl ekeys esa izcU/k lapkyd dks izkjEHk ls gh gVk fn;k x;k vkSj
mls {kfriwfrZ nh x;h] ijUrq ckn esa ;g ik;k x;k fd og drZO;ksa dks Hkax djus rFkk xyr
dk;ks± dk nks"kh Fkk rFkk mls fcuk {kfriwfrZ ds gVk;k tk ldrk FkkA
ç'u (Question) 10
,d izcU/kdh; lapkyd dks mlds dk;Zdky esa gVk fn;k x;k rFkk cnys esa {kfriwfrZ nh x;hA
ckn esa ik;k x;k fd mlds dk;Zdky esa og csbZekuh ds dk;ks± esa fyIr Fkk rFkk dEiuh us

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 izcU/kdh; vf/kdkfj;ksa dh fu;qfDr ,oa ikfjJfed 4.7

vuqHko fd;k fd mls dksbZ {kfriwfrZ ugha nh tkuh pkfg, vkSj tks {kfriwfrZ mls nh x;h og
okil ysuk pkfg,A D;k blesa dEiuh dks lQyrk feysxh\
mÙkj (Answer)
dEiuh vf/kfu;e 2013 esa dEiuh vius izcU/k lapkyd@iw.kZdkyhu lapkyd ;k eSustj dks nh
xbZ {kfriwfrZ jkf'k okil ugha ys ldrh gSA blesa dsoy mu fLFkfr;ksa dks crk;k x;k gS tc
in dh gkfu gksus ij dksbZ Hkh {kfriwfrZ ns; ugha gksrh gS vkSj ;g fLFkfr >wB dk iz;ksx djuk
;k lapkyd }kjk fo'okl?kkr djuk gksrk gSA
Bell vs. Lever Brothers (1932) ds ekeys esa Lever cznlZ us vius izcU/kdh; lapkyd tks
lgk;d dEiuh esa {kfriwfrZ nsdj gVk fn;k x;k FkkA ckn esa irk pyk fd dk;Zdky dh vof/k
esa og vius drZO;ksa dks u djus esa nks"kh Fkk rFkk mlus cgqr ls xSj dkuwuh dk;Z fd,] ftuds
vk/kkj ij mls fcuk {kfriwfrZ fn, gh gVk;k tk ldrk FkkA {kfriwfrZ jkf'k dks iqu% okil ykus
ds fy, dk;Z fd, x,A ;g QSlyk fd;k x;k fd Bell {kfriwfrZ okil djus dks ck/; ugha Fkk
vkSj mldh dkuwuh dk;Z u djus dh ckr dks [kqyklk djds dEiuh dks mls gVkus dk volj
iznku djuk FkkA vr% izcU/kdh; lapkyd {kfriwfrZ okil djus dks ck/; ugha gSA vr% dEiuh
lQy ugha gks ldrhA
ç'u (Question) 11
1 twu] 2005 dks lekesfyr gqbZ ,d futh dEiuh ds ik"kZn vUrfuZ;e }kjk X dks thou Hkj ds
fy, izcU/k lapkyd fu;qDr fd;k x;kA vUrfuZ;e us X dks ,d mÙkjkf/kdkjh fu;qDr djus dk
vf/kdkj fn;k FkkA X dh fu;qfDr olh;r ij gqbZ Fkh] G mldh e`R;q ds i'pkr mldk
mÙkjkf/kdkjh gksxkA bl lEcU/k esa ijh{k.k dhft, %
(a) D;k G, X dh e`R;q ds ckn X ds ckn izcU/k lapkyd gks ldrk gSA
(b) D;k dEiuh dh lk/kkj.k lHkk esa ;g lEHko gS fd X dks mlds thou dky esa lapkyd
in ls gVk fn;k tk,A
mÙkj (Answer)
(a) dEiuh vf/kfu;e 2013 dh /kkjk 196 (2) ds vUrxZr ;g crk;k x;k fd dksbZ Hkh
dEiuh ,d gh le; esa 5 o"kks± ls vf/kd ds fy, fdlh Hkh O;fDr dks izcU/k lapkyd]
iw.kZdkyhu lapkyd ;k eSustj dh fu;qfDr ;k iqufuZ;qDr ugha dj ldrhA vf/kfu;e
}kjk futh dEiuh dks bl lEcU/k esa dksbZ fj;k;r ;k viokn ugha gSA
vr% ,d futh dEiuh esa X dks izcU/k lapkyd thoudky ds fy, fu;qDr ugha fd;k
tk ldrk gSA
vkxs dEiuh vf/kfu;e 2013 dh /kkjk 196 (4) ds vUrxZr fdlh Hkh izcU/k lapkyd]
iw.kZdkyhu lapkyd ;k eSustj dh fu;qfDr mu 'krks± ij dh tk ldrh gS fd mudh
fu;qfDr ,oa ikfjJfed dh LohÑfr ehfVax esa lapkyd e.My }kjk nh x;h gks] tks
dEiuh dh vxyh lkekU; lHkk esa ,d izLrko }kjk LohÑr gks rFkk dsUæh; ljdkj ls
Hkh LohÑfr gks] ijUrq ,slh fu;qfDr vf/kfu;e dh vuqlwph V esa of.kZr 'krks± ds vk/kkj
ij fopyu gks ldrh gSaA

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 4.8 fn bULVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k

mi;qZDr ls ;g Li"V gS fd X dkuwuh :i ls fdlh dks Hkh fu;qDr ugha dj ldrk G

dks lfEefyr djrs gq, tks mlds mÙkjkf/kdkjh ds :i esa dEiuh dk izcU/k lapkyd
gksxk vkSj ifj.kkeLo:i G, X ds mÙkjkf/kdkjh ds :i esa X dh e`R;q ds ckn dEiuh esa
izcU/kdh; lapkyd ugha gks ldrkA
(b) dEiuh vf/kfu;e 2013 dh /kkjk 169(1) }kjk dEiuh dks bruh 'kfDr iznku dh xbZ gS
fd og fdlh Hkh lapkyd dks mlds dk;Zdky lekfIr ls iwoZ lk/kkj.k izLrko }kjk] mls
lquokbZ dk ,d volj iznku djds gVk ldrh gSA ;g /kkjk lkoZtfud o futh nksuksa
dEifu;ksa esa ykxw gksrh gSA ;g /kkjk lHkh lapkydksa ij ykxw gksrh gSA flok; ml
lapkyd ds ftldh fu;qfDr vf/kfu;e dh /kkjk 242 ds vUrxZr fVªC;wuy }kjk dh x;h
gksA mi;qZDr izko/kku mu izcU/kdh; lapkydksa ij Hkh ykxw gksrk gS tSls fd og dEiuh
esa lapkyd gksa ,oa dEiuh esa lapkyd cksMZ dk lnL; gksA vr% dEiuh ds fy, ;g
lEHko gS fd og lk/kkj.k lHkk esa X dks ,d lk/kkj.k izLrko }kjk mlds dk;Zdky dh
lekfIr ls iwoZ gh gVk nsA

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