;jf]{Rr cbfnt, ;+o'Qm Ohnf;

;DdfggLo k|wfg GofofwLz >L /fdk|;fb >]i7

dfggLo GofofwLz >L lvn/fh /]UdL
km};nf
@)^! ;fnsf] kmf}=k'=g+=M #!&#
clVtof/ b'?kof]u cg';Gwfg cfof]usf cg';Gwfg clws[t
bLkss'df/ >]i7sf] k|ltj]bgn] g]kfn ;/sf/ ==============================
lj?4
uf]/vf lhNnf a'sf]6 3/ eO{ xfn sf7df8f}+ lhNnf sf=d=g=kf=
j8f g+=& rfalxn a:g] tTsfnLg dGqL lr/l~hjL jfUn] ============ !
P]=P]=a:g] lr/~hLjL jfUn]sf] 5f]/f b]j]Gb| jfUn] ========================== !

k'g/fj]bsjfbL

k|ToyL{k|ltjfbL

@)^! ;fnsf] kmf}=k'=g+=M #!*%

uf]/vf lhNnf a'sf]6 3/ eO{ xfn sf7df8f}+ lhNnf sf=d=g=kf=
j8f g+=& rfalxn a:g] lr/l~hjL jfUn] =============================== k'g/fj]bsk|ltjfbL
lj?4
clVtof/ b'?kof]u cg';Gwfg cfof]usf cg';Gwfg clws[t
bLkss'df/ >]i7sf] k|ltj]bgn] g]kfn ;/sf/ ==========================
k|ToyL{jfbL
@)^! ;fnsf] kmf}=k'=g+=M #!*&
uf]/vf lhNnf a'sf]6 3/ eO{ xfn sf7df8f}+ lhNnf sf=d=g=kf=
j8f g+=& rfalxn a:g] b]j]Gb| jfUn] ==================================== k'g/fj]bsk|ltjfbL
lj?4
clVtof/ b'?kof]u cg';Gwfg cfof]usf cg';Gwfg clws[t
bLkss'df/ >]i7sf] k|ltj]bgn] g]kfn ;/sf/ ==========================
k|ToyL{jfbL
@)^! ;fnsf] kmf}=k'=g+=M #!**
uf]/vf lhNnf a'sf]6 3/ eO{ xfn sf7df8f}+ lhNnf sf=d=g=kf=
j8f g+=& rfalxn a:g] c~h' zdf{ jfUn] ============================== k'g/fj]bsk|ltjfbL
lj?4
clVtof/ b'?kof]u cg';Gwfg cfof]usf cg';Gwfg clws[t

bLkss'df/ >]i7sf] k|ltj]bgn] g]kfn ;/sf/ ==========================

k|ToyL{jfbL

@)^! ;fnsf] kmf}=k'=g+=M #!*(

uf]/vf lhNnf a'sf]6 3/ eO{ xfn sf7df8f}+ lhNnf sf=d=g=kf=
j8f g+=& rfalxn a:g] zfGtfb]jL jfUn] ================================ k'g/fj]bsk|ltjfbL
lj?4
clVtof/ b'?kof]u cg';Gwfg cfof]usf cg';Gwfg clws[t
bLkss'df/ >]i7sf] k|ltj]bgn] g]kfn ;/sf/ ==========================
k|ToyL{jfbL
d'2f M u}/ sfg"gL ?kdf ;DklQ cfh{g u/L e|i6frf/ u/]sf] .
o; cl3 km};nf ug]{ M
dfggLo GofofwLz >L tkaxfb'/ du/
dfggLo GofofwLz >L uf]ljGbk|;fb k/fh'nL
dfggLo GofofwLz >L e"kWjh clwsf/L
ljz]if cbfnt sf7df8f}+
km};nf ldlt M @)^!.$.&

cWoIf
;b:o
;b:o

ljz]if cbfnt sf7df8f}+sf] ldlt @)^!.$.& sf] km};nf pk/ ljz]if cbfnt
P]g, @)%( sf] bkmf !& jdf]lhd o; cbfntdf k'g/fj]bg k/L k]z x'g cfPsf]
k|:t't d'2fsf] ;+lIfKt tYo / 7x/ o; k|sf/ 5 M
ph"/L lgj]bg
@)$* sf] cfdlgjf{rgdf g]kfnL sf+u|];sf] ax'dtsf] ;/sf/df @)%!,
;fnsf] dWofjlw lgjf{rg kZrft ul7t ldnLh'nL ;/sf/df / @)%^ ;fnsf]
dWofjlw lgjf{rg kZrft ul7t dlGqd08ndf / @)%* ;fndf ul7t
dlGqd08ndf ;d]t u/L k6s k6s jl/i7 dGqLsf] x}]l;otn] sfo{ef/ ;DxfNbf
kbLo b'?kof]u u/L u}/sfg"gL ?kdf cs"t ;DklQ cfh{g u/L cfkm"n] ca}w tj/af6
sdfPsf] s/f]8f}+ ;DklQ Psf3/sf 5f]/f b]j]Gb| jfUn]sf] gfddf /fvL pQm ca}w
;DklQnfO{ a}wtf lbnfpg b]j]Gb| jfUn]sf] gfddf ;~rflnt 6]ls Ph]G;Laf6 cfh{g
u/]sf] egL ljleGg a}+sdf /sd hDdf u/]sf]n] 5fgljg u/L sf/jfxL xf];\ egL]]
2

clwjQmf gGb'/fh cfrfo{sf] cfof]u ;dIf kg{ cfPsf] ph"/L tyf lgh lr/l~hjL
jfUn] tyf lghsf 5f]/f b]j]Gb| jfUn]sf] gfpdf kbLo b'?kof]u u/L cfh{g u/]sf]
;DklQ a}+s ckm sf7df8f}+ 7d]n, lxdfnog a}+s 7d]n, glan a}+sdf ;d]t gub
hDdf u/]sf] / sf7df8f}+ tyf lrtjgdf s/f]8f+} a/fa/sf] 3/ 38]/L vl/b u/]sf]
x'+bf sf/afxL u/L kfpm egL hglxt ;+/If0f d~rsf cWoIf 8f= >Ls[i0f >]i7sf]
ph"/L tyf cGo a]gfdL ljleGg ph"/L lgj]bg .
lr/~hLjL jfUn] / lghsf Psf3/sf 5f]/f b]j]Gb| jfUn]n] u}/sfg"gL lsl;dn]
;DklQ cfh{g u/L e|i6frf/ u/]sf] eGg] ;DaGwdf plNnlvt ph"/Lx?sf cnfjf
ljleGg ;|f]tx?af6 k|fKt ePsf] hfgsf/Lsf cfwf/df ;f] ;DaGwdf cfof]un]
cg';Gwfg txlssft ug{ cfwf/e"t k|df0f k|fKt u/L ;fj{hlgs kb wf/0f u/]sf
lgh tTsfnLg dGqL lr/l~hjL jfUn] ;d]tn] u}/sfg"gL ;DklQ cfh{g u/L
e|i6frf/sf] ck/fw u/]sf] 5 egL ljZjf; ug'{kg]{ dgfl;j sf/0f eO{ k|rlnt sfg"g
Pj+ clVtof/ b'?kof]u cg';Gwfg cfof]u P]g, @)$* ;d]t adf]lhd sf/afxL
yfngL u/]sf] .
kfl/jfl/s ljj/0f
tfTsfnLg dGqL lr/l~hjL jfUn]sf] xfn ;uf]n kl/jf/df lgh lr/l~hjL
jfUn], >LdtL zfGtfb]jL jfUn], 5f]/f b]j]Gb| jfUn], a'xf/L c~h' zdf{ jfUn] tyf gftL
c;Ld jfUn] / 5f]/Lx? aGbgf jfUn] / pkf;gf jfUn] u/L & hgfsf] kl/jf/ /x]sf] .
lgh lr/l~hjL jfUn] tyf zfGtfb]jL jfUn]sL h]7L 5f]/L nIdL jfUn] ljjfx
eO;s]sf] / lgh 5f]/Lsf gfddf u}/sfg"gL ;DklQ xfn b]vf gk/]sf] .
cfof]]u ;dIf k|ltjfbLx?n] u/]sf] aofg sfuhsf] ;+lIfKt Joxf]/f
k|ltjfbL lr/~hLjL jfUn]
d}n] @)$* / @)%# ;fndf dGqL x'+bf cfkm\gf] ;DklQ ljj/0f k]z u/]sf] 5' .
d]/f] kl/jf/df bfh' efO{ 5'6[L] leGg ePsf 5f}+ . t/ d]/f] kl/jf/leqsf 5f]/f, 5f]/L,
kTgL ;uf]ndf g} 5f}+ . d}n] cfof]u ;dIf k]z u/]sf] ;DklQ ljj/0fdf 5f]/f a''xf/Ln]
Jofkf/ Joj;fo u/L sdfPsf] ;DklQ ;dfj]z 5}g . sf7df8f}+ rfjlxndf ag]sf] #
tn] 3/ d]/L >LdtL zfGtfb]jL jfUn]]sf] gfddf /x]sf] / pQm 3/ @)%!.%@ df
agfpg z'? u/]sf] xf] . 3/ lgdf{0fdf 5f]/f b]j]Gb| jfUn]n] g]kfn lehg 6]S;sf]
3

Jofkf/af6 sdfPsf] /sd ?= !%,)),))). vr{ ePsf] 5 / hUuf v/Lb klg

5f]/fn] g}] Jofkf/af6 sdfPsf] /sdaf6 v/Lb u/]sf] xf] . sf7df8f}+sf] 7d]ndf /x]sf]
s/Lj !% cfgf hUuf tyf lrtjgsf] /Tggu/df /x]sf] ( s6\7f, v}/xgLdf #)
s6\7f, h'6kfgLdf !) s6\7f ;d]tsf hUufx? klg 5f]/f b]j]Gb|n] cfkm\gf] Jofkf/af6
sdfPsf] /sdaf6 v/Lb u/]sf] / ljleGg a}+sdf 5f]/f b]j]Gb|sf gfddf /x]sf]] a}+s
vftf klg lghn] Jofkf/af6} cfh{g u/]sf] /sdaf6 hDdf u/]sf] / k|f8f] uf8L d]/f
gfddf btf{ ePsf] / @ j6f dfl6{h / :ofG6f] uf8L 5f]/fsf] gfddf 5 . tL tLgj6}
uf8L 5f]/fn] Jofkf/af6 cfPsf] /sdaf6 v/Lb u/]sf] xf] . plNnlvt hUuf, 3/,
uf8L cflb v/Lb u/]sf]] ;DaGwdf 38]/L @)%).*.@& df / @)%# df v/Lb u/]sf] /
Jofkf/ Joj;fosf] ;DaGwdf 5f]/fnfO{ g} yfxf 5 xfdL ;uf]ndf g} eP tfklg
jflnu eO;s]sf] 5f]/f / d]/f]] sfo{ k|s[lt g} km/s 5 . 5f]/f Jofkf/ u5{, p;n]
u/]sf] Jofkf/ Joj;fo sfg"g adf]lhd s/ ltg]]{ / To;sf] ;Dk"0f{ bfloTj klg
p;}sf] /xg]] x'+bf o;df d}n] sdfPsf] s'g} klg ;DklQ hUuf v/Lb P+j uf8L
v/Lbsf nflu 5f]/fnfO{ lbPsf] 5}g .
k|ltjfbL b]j]Gb| jfUn]
xfdL ;uf]n kl/jf/df g} 5f}+ . d]/f] / g/]Gb| ah|frfo{sf] ;o'+Qm gfddf /x]sf]
sf7df8f}+ dxfgu/kflnsf jf8{ g+=@! 7d]ndf s/La !% cfgf hUuf / 7d]ns} )
@#@ cfgf hUuf k'/fgf] hL0f{ cj:yfdf d]/f] gfddf /x]sf] 3/ / lrtjgsf]
/Tggu/df ( s7\7f, v}/xgLdf #) s7\7f, h'6kfgLdf !) s7\7f d]/f]] gfddf 5 .
a}+s vftfx? a}+s ckm sf7df8f}+, gljn a}+s, O{Ge]i6d]06 a}+s, lxdfnog a}+s,
:6f088{ rf6{8{ a}+sx?df vftf 5 . tL vftfdf /x]sf] /sdsf] ;|f]t d]/f] Jofkf/
Jofj;foaf6 cflh{t /sd xf]] . lktf lr/l~hjL jfUn]sf]] gfddf /x]sf] hLk -k|f8f]_
!^ nfvdf @)%#.^.@* df v/Lb u/]sf]] xf] . To;}u/L @)%& ;fndf dfl6{h / s'df/
?kfv]tL ;d]tsf] ;+o'Qm gfddf :ofG6f] uf8L @ j6f ** nfvdf v/Lb u/]sf]] xf] .
:of06f] uf8L v/Lb ubf{ d]/f] efudf % nfv k/]sf] 5 . cfdfsf]] gfddf a'na'n]
rfalxnsf] hUuf v/Lb ubf{ @)%) ;fndf %) b]lv &) xhf/ /sd lbPsf] lyP+ .
pQm /sd d}n] d]/f] ;;'/f 8f=/fdk|;fb zdf{ 1jfnL;+u ;fk6 dfu]/ lbPsf] x'+ . 3/
agfpgsf nflu ?=!& nfv / uf8L v/Lbsf nflu ? !^ nfv d}n] lbPsf]] xf] . pQm
/sd d}n] Jofkf/af6 sdfP/ lbPsf]] xf] . g]kfn lehg 6]S; P08 PS;lk8L;g
4

k|f=ln=sf gfddf @)%)%! ;fndf lxdfnog a}+s 7d]n zfvf / @)%( ;fndf
gljn a}+sdf vftf vf]nL oL b'a} a}+sdf cd]l/sL 8n/df Psfp06 / s/]06 Psfp06
5g\ . d]/f]] Joj;fo cGtu{t g]kfn lehg 6]S; P08 Pl:k8L;g, cf]/n
P8e/6fO{lh, o'lgs Ps]8]dLdf z]o/ 5 . Pd=Pg= O{G6/g]zgn, s'df/L sn]h
DofUgLlkm;]G6 6feN;df d]/L >LdtL c~h' zdf{sf] gfddf z]o/ 5 . kfNkfsf]
O{lGhlgo/L sn]hsf] z]o/ klg d]/L >LdtL c~h' zdf{sf] gfddf 5 . plNnlvt
;+:yfx?dWo] cf]/n P8e/6fO{lhdf ?=! nfv, o'lgs Ps]8]dL jf]l8{8 :s"ndf k6s
k6s u/L $ nfv, >LdtLsf] gfddf nufgL u/]sf] z]o/ DofUgLlkm;]G6 6'/ P08
6fen;df ?=#,&%,)))., Pd=Pg=O{G6/g]zgn df ?=@ nfv, s'df/L sn]hdf ?=
!,%),))). kfNkf OlGhgLol/+u sn]hdf ?=&%,))). l;4fy{ dN6Lkn OlG:6Ro"6df
?= !%,))). tf/fufp+ l/h]G;L xf]6ndf ?=$@,))). z]o/ nufgL 5 . oL nufgL
u/]sf /sdx?sf] ;|f]t klg Jofkf/ Joj;fo g} xf] .
d}n] @)%) ;fnb]lv Jofkf/ u/]sf] x'+, Jofkf/ ubf{sf] sf/f]jf/ ;DaGwdf @
j6f vftf /fVg] ub{y]+ . s/ k|of]hgsf nflu n]vf k/LIf0f k|ltj]bgcg';f/ s/ ltg{
Ps / jf:tljs cfDbfgLsf] csf]{ u/L @ j6f vftf x''Gy] . ;f]xL adf]lhd jf:tljs
cfDbfgLsf] @)%* ;fndf >L % sf] ;/sf/n] cfkm\gf] ;DklQ :jo+ 3f]if0ff ug]{ gLlt
cg'?k cfkm\gf] ;DklQ 3f]if0ff u/L sf]8 g+=^%$$%#* / %*&)$! jf6 VDIS lt/L
cfo ;|f]t v'nfpg gkg]{ / gvf]lhg] lglt cg';f/ VDIS lt/]sf] x'+ . d}n] 6]ls
Joj;fo ;+rfng u/]]b]lv ljb]zL d'b|fsf] sf/f]jf/ ub}{ cfPsf] 5' . lxdfnog a}+s /
gljn a}+sdf ljb]zL d'b|fsf] sf/f]jf/ ub}{ cfPsf] 5' . cGo a}+sx?;+u 8n/sf]
sf/f]jf/ u/]sf] 5}g . d]/f] sDkgL ;+rfng ug{ / ;a} vr{ s6fP/ dnfO{ @% b]]lv
#) k|ltzt;Dd gfkmf x'G5 . l6s6 sf/f]jf/af6 dnfO{ @) b]lv @% k|ltztsf]
aLrdf sld;g lbPsf lyP . t/ xfn cfP/ *( k|ltzt dfq lbg] gLlt agfPsf
5g\ . cNkfOg 6feN;;+u qm]l86 sf8{ dfkm{t ;fdfGotof @% b]lv $) k|ltzt
;Dd Business sf] Nature x]/]/ gfkmf x'G5 . t/ olt g} eGg ;lSbg . lxdfn
/]O{lhg, DofUgLlkm;]G6 6feN; P]h]G;L;+usf] sf/f]jf/ ubf{sf] cfDbfgL -Gross
income_ ?=#@,(&,^#).%* b]lvPsf] / cNkfO{g 6feN; Ph]G;L;+u qm]l86
sf8{dfkm{t u/]sf] sf/f]jf/df ?=$%,(*,(^!.%$ u/L ?=&*,(^,%(@.!@ dfq ePsf]n]
lghn] k]z u/]sf] ;DklQ ljj/0f d]n gvfPsf]] ;DaGwdf lghnfO{ ;f]wgL ubf{
5

lghn] plNnlvt Joj;fo afx]s 6]ls /\ofk\ml6 xf]6n a'ls8, ;fO{6 l;g cflb
klg /x]sf] / ;f]]xLaf6 ePsf] sdfO{ ;d]tnfO{ ;dfj]z u/L @)%* df :jo+ cfo
3f]if0ff u/L !) k|ltzt s/ lt/]kl5 To;sf] ;|f]t vf]lhg]] 5}g eg]]sfn] VDIS
lt/]kl5 ;a} sfuhft, n]h/ a'sx? d}n] gi6 u/]sf] x'+ . 8n/af6 x'g] sf/f]jf/x?
8n/d} e''QmfgL ul/GYof] . ljb]zL;+u d}n] g]kfnL ?k}oF+ ln+bf klg ljb]zL ?k}of
;f6]sf] /l;b klg lng] u/]sf] lyP+ . pQm /l;b klg VDIS lt/]kl5 gi6 u/]+ .
d}n] /fi6 a}+saf6 ljb]zL d'b|f sf/f]jf/ ug]{ O{hfht lnO{ ljb]zL d'b|f hlt ;a}
a}+sdf g} hDdf u/]sf] x'+ . klxnf cfDbfgL u/]sf] /sd 3/df g} /fv]sf] lyP+ . hlt
a}+sdf hDdf u/]sf] /sd xf] To; jfktsf] s/ klg lt/]sf] lyO{g, hj VDIS gLlt
;fj{hlgs ePkl5 ;a} /sd a}+sdf hDdf u/L VDIS gLlt cGtu{t s/ lt/]sf] 5' .
d]/f]] rfalxnsf] 3/ lgdf{0f ug{ s/Lj $ jif{ hlt nfu]sf] lyof] . To;sf nflu
s]xL/sd ;/;fk6 klg u/]sf] lyP+ . ;g\ !((( df dfq s/La ()) b]lv !)))
hgfnfO{ 6]lsdf k7fPsf]n] @)%^ ;fn b]lv d]/f]] sDkgL gfkmfdf uPsf] lyof] .
kl5Nnf # jif{df s/f]8f}+ s/f]8f}+sf] Jofkf/ e} s/La # s/f]8 @) nfveGbf a9L
cfDbfgL ePsf] lyof] . To;} jfkt d}n] 3/ hUuf, hldg, uf8L, a}+s Jofn]G; ;a}
d]/f] Jofkf/sf] cfDbfgLaf6 hf]l8Psf] xf] . d]/f]] cfDbfgL cg';f/ @) nfveGbf
a9Lsf] sf/f]jf/ ubf{ VAT df btf{ x'g' kg]{df sf/f]jf/ sd b]vfO{ VAT gltg{sf
nflu VAT df btf{ gu/]sf]] x+' . d]/f] sf/f]jf/sf] ;DjGwdf d}n] cfof]u ;dIf k]z
u/]sf] cfly{s jif{ @)%^%&, @)%&%*, @)%*%( sf] O{G6/gn Jofn]G;l;6
d}n] cfkm\gf] hfgsf/Lsf nflu dfq tof/ u/]sf] x'+ . pQm Jofn]G;l;6 tof/ ubf{
;dflji6 ul/Psf sfuhftx? cfosf] :jo+ 3f]if0ff u/] kZrft\ /fVg gkg]{ 7fgL
g/fv]sf] xf] .
k|ltjfbL zfGtfb]jL jfUn]
d]/f]] gfddf sf7df8f}+ dxfgu/kflnsf jf8{ g+= & df s/Lj ! /f]kgL & k};f
hlt hUuf / pQm hUufdf ag]sf]] ;f9] tLg tNnfsf] kSsL 3/ 5 . To;dWo] s]xL
hUuf @)%))%! ;fndf v/Lb u/]sf] / af+sL hUufx? qmdzM kl5 kl5 v/Lb
u/]sf] xf] . hUuf v/Lb tyf 3/ lgdf{0fsf nflu ;a} /sd 5f]/f b]a]Gb| jfUn]n] g}
Jofkf/ Joj;fo u/L sdfPsf] k};faf6 v/Lb tyf lgdf{0f u/]sf]] xf] . s] slt /sd
nfUof] dnfO{ yfxf ePg . o;eGbf c? s]xL rn tyf crn ;DklQ d]/f]] gfddf
6

5}g .
k|ltjfbL c~h' zdf{ jfUn]
d]/f] gfddf s]xL ;+:yfx?df z]o/ nufgL 5 . t/ Tof] nufgL d]/f]] >Ldfg
b]]j]Gb| jfUn]n] g} ug'{ ePsf]n] s'gdf slt 5 dnfO{ osLg ePg . d]/f] gfddf /x]sf
* j6f ;+:yfsf]] z]o/dWo] l;4fy{ dN6Lkn O{G:6LRo"6df d]/f]] ljjfxdf kfPsf] /sd
dWo]af6 nufgL u/]sf] xf] . d}n] /f]on dr]{06 kmfO{gfG; sDkgLdf s/La ?= !&!*
xhf/ hlt /sd hDdf u/]sf] 5' . Tof] eGbf a9L d]/f] gfp+df rn crn ;DklQ
5}g .
lr/~hLjL jfUn] dGqL kbdf axfn /x]sf] ;dofjlwsf] ljj/0f
dGqfnosf] gfd
!= cfk"lt{
@= ;"rgf tyf ;~rf/
#= e"ld;'wf/ tyf Joj:yf / jfl0fHo
$= e"ld;'wf/ tyf Joj:yf
%= e"ld ;'wf/ tyf Joj:yf / jfl0fHo
^= :yfgLo ljsf;, dlxnf tyf ;dfh sNof0f
&= ef}lts of]hgf tyf lgdf{0f

cjlw
@)$*.@.!% b]lv @)$*.(.!% ;Dd
@)%@.^.^ b]lv @)%#.!!.@( ;Dd
@)%%.!.* b]lv @)%%.%.!) ;Dd
@)%%.%.!) b]lv @)%%.(.!) ;Dd
@)%^.@.!& b]lv @)%^.#.!^ ;Dd
@)%^.#.!^ b]lv @)%^.!@.* ;Dd
@)%*.&.@ b]lv @)%(.^.!* ;Dd

k|ltjfbLx?sf] ;DklQ ljj/0f / ;f]sf] d"Nof+sg

lgh lr/l~hjL jfUn]n] dGqLsf x}l;otn] sfo{ef/ ;DxfNbf ldtL
@)$*.@.@* / @)%#.$.@ df dlGqkl/ifb\ ;lrjfnnodf k]z u/]sf] ;DklQ ljj/0f
ldl;n ;fd]n /x]sf] .
lgh lr/l~hjL jfUn]n] cfof]u ;dIf pkl:yt eO{ lgj]bg ;fy k]z u/]sf]]
;DklQ ljj/0f ldl;n ;fd]n /x]sf] .
cg';Gwfgsf] l;nl;nfdf lr/l~hjL jfUn] / lghsf Psf3/ kl/jf/sf gfp+df
k}t[s ;DklQafx]s k|fKt ePsf] rn crn ;DklQsf] ljj/0f lgDgfg';f/ /x]sf] M
;DklQsf] d"Nof+sg
a}+s Jofn]G;
7

gfd
k|= lr/l~hjL jfUn]sf] gfp+df ljleGg a}+sdf /x]sf] ?=
k|= b]j]Gb| jfUn]sf] gfp+df ljleGg a}+sdf /x]sf] ?=
hDdf ?=

/sd
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hUufsf] ljj/0f
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hDdf ?= !,!(,%),))).
hUufsf] d"Nofg
lhNnf k|zf;g sfof{no, sf7df8f}+sf k|d'v lhNnf clwsf/Lsf] cWoIftfdf
ul7t d"Nofg ;ldltsf] d"Nofg d'r'Nsf cg';f/ lgh lr/l~hjL jfUn]sf] >LdtL
zfGtfb]jL jfUn]sf gfp+df sf7df8f}+ lhNnf sf=d=g=kf= j8f g+= & rfjlxn l:yt
ls=g+= $$$, $$@, $)*, $$!, $$# / #!& g+= sf hUufx?sf] k|lt cfgf
?=@,)),))). kg]{ eGg] d"Nofg eO{ cfPsf] / sf=d=gkf= j8f g+=@( l:yt b]j]Gb|
jfUn]sf] gfd btf{sf] ls=g+=!^$* tyf b]j]Gb| jfUn] / g/]Gb| ah|frfo{sf] gfd btf{sf]
P]=j8f l:yt ls=g+=@!&@ / @!&# sf] hUufsf] k|lt cfgf %,)),))). kg]{ egL
n]vL cfPsf] b]lvPsf] .
lhNnf k|zf;g sfof{no lrtjgsf k|d'v lhNnf clwsf/Lsf] cWoIftfdf
ul7t d"Nofg ;ldltsf] d"Nofg d'r'Nsf cg';f/ lrtjg lhNnf h'6kflg uf=lj=;=
j8f g+=% l:yt ls=g+=#)^, #)&, $$% / @%) sf b]j]Gb| jfUn]sf] gfd btf{sf]
hUufsf] Psd'i6 ?=%,*%,)))., P]= v}/xgL uf=lj=;= j8f g+=& / * l:yt b]j]Gb|
9

jfUn]sf] gfd btf{sf] ls=g+=&!*, $&# / $&) sf hUufx?sf] Psd'i6

?=!*,#),))). / P]= lhNnf k~rsGof uf=lj=;= j8f g+=* l:yt b]j]Gb| jfUn]sf]
gfd btf{sf] ls=g+=*$!, *$#, *$%, *$&, *$(, *%! / ^^% sf hUufx?sf]
Psd'i6 ?= *,#%,))). d"No kg]{ egL n]vL cfPsf] b]lvPsf] .
3/sf] d"Nofg
tTsfnLg dGqL lr/l~hjL jfUn]sf] >LdtL zfGtfb]jL jfUn]sf] gfp+df /x]sf]
tflnsf g+= @-s_ df plNnlvt hUufdf ag]sf] 3/ 6x/fsf] d"Nofgsf nflu zx/L
ljsf; tyf ejg lgdf{0f ljefunfO{ cg'/f]w ul/Psf]df pQm ljefusf OlGhlgo/
zDe" s]=;L= sf] d"Nofg k|ltj]bg cg';f/ ?= #%,(^,(().)! d"Nofg eO{ cfPsf] .
z]o/ nufgL
>LdtL c~h' zdf{ jfUn]
!= g]kfn dr]{G6 a}+s P08 kmfO{gfG; M
?= !,%)).
@= DofUgLlkm;]G6 6feN; P08 6';{ k||f=ln=M ?= #,&%,))).
#= Pd=Pg= O{G6/g]]zgn M
?= @,)),))).
$= tf/f uf+p l/h]G;L xf]6nM
?= $@,))).
%= kfNkf O{lGhlgol/ sn]h M
?= &%,))).
^= l;4fy{ dN6Lkn O{lG:6Ro"6 M
? !%,))).
&= s'df/L sn]h hf]]/kf6L M
?= !,%),))).
hDdf M ?= *,%*,%)).
b]j]Gb| jfUn]
!= o"lgs Ps]8]lds jf]l8{8 :s"n - /Tg gu/ lrtjg _M ?=$,)),))).
@= cf]/n P8e/6fO{h Ph]G;L M
?=!,)),))).
hDdf M ?= %,)),))).
s'n hDdf M ?= !#,%*,%)).
;jf/L ;fwgsf] d"Nof+sg
;jf/L wgLsf] gfd
;jf/Lsf] lsl;d
d"Nof+sg /sd
!= lr/~hLjL jfUn] jf=@=r (@(^ -6f]of]6f k|f8f]_
?=!^,)),))).
-dGqL ;'ljwfdf v/Lb_
10

@= b]j]Gb| jfUn] jf=#=r %%(! -dfl6{h_

?=*,)),))).
#= b]j]Gb| jfUn] / s'df/ ?kfv]tL jf=#=r ^#@) -:ofG6f]_ ?=%,)),))).
-b]j]Gb| jfUn]sf] lx:;fdf k/]sf]_
hDdf M @(,)),))).
;|f]t v'n]sf] ;DklQsf] ljj/0f
dfly plNnlvt ljj/0fcg'?k lgh k|ltjfbL lr/~hLjL jfUn]sf] ;uf]n
kl/jf/sf ;b:ox?sf] gfpdf /x]sf] s'n rn crn ;DklQ ?=#,(^,%%,%$(.*$
dWo]] lgh k|ltjfbL lr/~hLjL jfUn]sf] gfpdf /x]sf] g]kfn a}+s lnld6]8 sf7df8f}+df
?=%,!%,%!(.)( / g]kfn O{Ge]i6d]G6 a}+s vftfdf ?=!,%!,#(@.$# ;d]t hDdf
?=^,^^,(!!.%@ a/fj/sf] ;DklQ ;+;bjf6 k|fKt /sd lab]z e|d0f tyf dGqL
ePkl5 Joj:yfkgsf] nflu k|fKt /sdaf6 hDdf u/]sf] / lghsf 5f]/f k|ltjfbL
b]j]Gb| jfUn]sf] Jofkf/ Joj;foaf6 ;|f]t v'n]sf] cflh{t ?= ^),!*,%^^. tyf
k|ltjfbL c~h' zdf{ jfUn]sf] z]o/ nufgLdWo]] l;4fy{ dlN6kn OlG:6Ro'6sf] ?=
!%,))). bfOhf]af6 k|fKt ePsf] b]lv+bf s'n ?= ^&,)),$&&.%@ a/fa/sf]
;DklQsf] ;|f]t v'n]sf] b]lvG5 .
ldlt @)%!.!.$ sf] dfnkf]t sfof{no lrtjgaf6 kfl/t c+zj08f kq
cg';f/ lgh lr/~hLjL jfUn]sf] efudf k/]sf] uf]/vf / lrtjgsf ;f]xL
j08fkqcg';f/ lghsf] lx:;fdf k/]sf] ?= #,!^,^^^.^^ sf crn ;DklQ k}t[s
ePaf6 ;f]tkm{ s'g} dfubfaL lnOPsf] 5}g . ;f] k}t[s ;DklQ x]l/+bf uf]/vfsf]
cf;|f / a'\sf]6df hUuf /f]kgL @)#!) tyf lrtjgsf] k~rsGofdf h=la= *
s6\7f ;f9] ;ft w'/ tyf uf]/vf a'\sf]6df efO ef]h/fh;+u ;+o'Qm gfddf hUuf
/f]kgL @!!%#! af6 s'g} ;DklQ a9] a9fPsf] lhls/ lgh lr/~hLjL jfUn]n]
glnPsf] . of] hUufsf] afnL cfo:tf vfg nfpg k|of]u ePsf] dfgL lgh @)$*
;fnb]lv nuftf/ ;f+;b /xL ;f] dWo]sf] s/La $ jif{ & dlxgf dGqL kbdf axfn
;d]t /x]sf], lghsf] ?= #,!^,^^^.^^ a/fa/sf] k}t[s ;DklQ klg b]lvPsf], dGqLsf]
;'ljwf / ljb]z e|d0faf6 klg s]xL df}lb|s cfo k|fKt ePsf] lhls/ lnPsf], tna
eQf kfl/>lds ;d]t vfg nfpg ;d]t vr{ eO{ gaRg] eP tfklg ;f] ar]sf]
ljZjf; ug]{ cfwf/ ;d]tsf dfgjLo cfwf/df ;f] a}+s df}HbftnfO{ >f]t v'n]sf]
;DklQ dflgPsf] 5 .
11

b]j]Gb| jfUn]n] Joj;fo DoflUglkm;]G6 6feN; P08 6';{af6 l6s]l6 sfdaf6

k|fKt sld;g ?= !*,(^,&!!.$% ePsf] s'/f ;f] 6';{sf] cfof]unfO{ k|fKt kq;d]tsf
cg';Gwfgaf6 b]lvof] . ;fy} o;} k|sf/ lxdfno /]Ohg k|f=ln=af6 l6s]l6sf]
sfdaf6 ?= !$,)),(!(.!# sld;g k|fKt u/]sf] pk/f]Qm cfwf/af6 b]lvof] . o;
/sdaf6 !) k|ltzt sfof{no ;+rfng vr{ s6fO{ v'b sld;g ?= @(,^&,*^&.%#
k|fKt ePsf] k|dfl0ft eof] . o;} k|sf/ lgh b]j]Gb| jfUn]n] cNkfOg 6feN; ;le{;
k|f=ln= ;+u u/]sf] qm]l86 sf8{ sf/f]af/ :j?k ?= $%,%%,##(.(^ k|fKt u/L tLgj6}
sDkgLaf6 s'n ?= &%,@#,@)&.$( k|fKt u/]sf] dWo] b]j]Gb| jfUn] g]kfn lehg 6]S;
P08 PS;lk8L;g k|f=ln=df /x]sf] *) k|ltzt z]o/ lx:;fsf] lx;faaf6 ?=
^),!*,%^^. lgh b]j]Gb| jfUn]n] cfh{g u/]sf] dfly plNnlvt cfwf/ k|df0fsf
cltl/Qm ljz]if1sf] /fo ;d]taf6 k|dfl0ft eO{ ;f]nfO{ >f]t v'n]sf] cfh{g dflgPsf]
xf] .
lgh lr/~hLjL jfUn]sL a'xf/L cGh' zdf{ jfUn]n] ?= !%,))). bfOhf] egL
cfof]udf aofg u/]sLdf olt /sd ljjflxtf lgh cGh' zdf{sf] bfOhf] x'g'
:jfefljs x'g'sf cltl/Qm lr/~hLjL jfUn]n] k|:t't u/]sf] ;DklQ ljj/0fdf klg
o;nfO{ a'xf/Lsf] bfOhf] egL v'nfPaf6 of] /sdsf] z]o/;DdnfO{ >f]t v'n]sf]
cfh{g dflgPsf] 5 .
ljz]if1sf] k|ltj]bgsf] Joxf]/f
cg';Gwfg txlssftsf] qmddf tTsfnLg dGqL lr/~hLjL jfUn]]n] ;fj{hlgs
kb wf/0f u/]sf] calwdf cfkm"n] kbLo b'?kof]u u/L sdfPsf] cs"t ;DklQnfO{
a}wflgs b]vfpg 5f]/fsf] Jofkf/ Joj;fojf6 cflh{t ;DklQ egL lhls/ lnPsf] /
tt\ ;DaGwdf 5f]/fsf] Jofkf/ Joj;fo ;+u ;DalGwt sfuhft Pj+ cg';Gwfg
txlssftsf qmddf lr/~hLjL jfUn]sf 5f]/f b]j]Gb| jfUn]n] cfof]]u ;dIf k]z u/]sf]
sfuhftsf] cfwf/df lghsf] Jofj;flos sf/f]af/;+u ;Da4 /x]sf ;+ul7t
;+:yfx?df :ynut lg/LIf0f ;d]t u/L k|fKt sfuhftx? pk/ cfof]usf tkm{jf6
ljz]if1sf] ;xof]u lnO{ rf6{8{ Psf06]06 ;'gL/s'df/ 9']nn] k]z u/]sf] k|ltj]bg
cg'?k b]xfoadf]lhd eP u/]sf] b]lvg cfof] M
s'n sf/f]af/
12

!=

@=

-#_

DofUgLlkm;]G6 6feN; P08 6';{ k|f=ln= 7d]n -ldlt @&.!!.!((( b]lv

#).!).@))@ ;Dd_ ;+usf] sf/f]jf/ M
s'n sf/f]jf/ cd]l/sL 8n/df
!,)%,$##.(&
g]kfnL d'b|fdf

!*,*^,&(*.
hDdf cfh{g u/]sf] sld;g cfDbfgL ?=
!*,(^,&!!.$%
lxdfno /]Ohg k|f=ln=7d]n -ldlt !@.!).@))) b]lv d] @))@ ;Dd_
;usf] sf/f]jf/ M
cd]l/sL 8n/df
!,@),@@^.*%
g]kfnL d'b|fdf
!@,&*,*$!.)%
hDdf cfh{g u/]sf] sld;g cfDbfgL ?=
!$,)),(!(.!#
s'n cfh{g u/]sf] sld;g cfDbfgL -!+@_
?=#@,(&,^#).%*
lgh b]j]Gb| jfUn] ;+nUg /x]sf]] g]kfn lehg 6]S; P08 PS;lk8L;g k|f=ln= n]
qm]l86 sf8{ dfkm{t cNkfO{g 6feN; ;le{; k|f=ln= b/jf/dfu{;+u u/]sf] s'n
sf/f]jf/sf] ljj/0f ldlt !%.)#.!((^ b]]lv #!.!).@))@ ;Dd lgDg cj:yf
b]lvG5 M
ljj/0f

/sd
-cd]l/sL 8n/_

cNkfO{g 6feN; ;le{; k|f=ln= n] u/]sf] s'n

e'QmfgL
g]kfn lehg 6]S; P08 PS;lk8L;gsf] cg'/f]wdf
cGo 6feN; Ph]G;L,xf]6n cfbLnfO{ u/fPsf]
e'QmfgL
g]kfn lehg 6]S; P08 PS;lk8L;g k|f=ln=n]
k|fKt u/]sf] s'n /sd
cd]l/sL 8n/sf] cNkfO{g 6feN; ;le{; k|f=ln=sf]
e'QmfgLjf6 b]lvg cfPsf]] cf};t lalgdo b/
?=&@.%& sf b/n] hDdf g]kfnL ?=
g]kfnL d'b|fsf] sf/f]jf/ ?=
s'n hDdf sf/f]jf/ ?=

13

/sd
-g]kfnL d'b|f_

$,@(,#)&.(#

&^,!#,%!%.)!

#,!%#(&.!%

^(%%(*.&*

!,!#,(!).&*

^(,!&,(^!.@#

*@,^^,%)%.#)
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b]j]Gb| jfUn]sf cg';f/ pk/f]Qm sf/f]jf/df x'g

;Sg] clwstd gfkmf #) k|ltztsf b/n] x'g
cfpg] v'b /sd ?=
bkmf -s_ adf]lhd g]kfn lehg 6]S; P08
PS;lk8L;g k|f=ln=sf] s'n cfo ?=#@,(&,^#).%*
dWo]] Jofj;flos k|lti7fgdf ;fdfGotof !) b]lv
!% k|ltzt;Dd sfof{no ;+rfng vr{ /xg] x'bf+
o; lzif{sdf Go"gtd !) k|ltztsf b/n] x'g
cfpg] ?=#,@(,&^#.)% s6fpbf+ v''b cfDbfgL ?=

$%,%%,##(.(^

@(,^&,*^&.%#
g]kfn lehg 6]S; P08 PS;lk8L;g k|f=ln = sf]
v'b cfDbfgL ?=
b]j]Gb| jfUn]sf] g]kfn lehg 6]S; P08
PS;lk8L;g k|f=ln= df /x]sf *) k|ltzt z]o/
lx:;fn] x'g] v''b cfDbfgL ?=

&%,@#,@)&.$(

^),!*,%^^.

g]kfn lehg 6]S; P08 PS;lk8L;g k|f=ln =sf]] s''n sf/f]]jf/, s''n cfDbfgL,
v'b cfDbfgL lgDgfg';f/ /x]sf] b]lvG5 M
ljj/0f

s'n cfDbfgL

DofUgLlkm;]G6 6feN; P08 6';{

k|f=ln=;+u
l6s]l6
ubf{sf]
sld;g jfktsf] s'n cfDbfgL

!*,(^,&!!.$%

lxdfno /]O{hg k|f=ln=7d]n;+u

l6s]l6 ubf{sf]] sld;g jfktsf]
s'n cfDbfgL

!$,)),(!(.!#

14

sfof{no ;+rfng
cGo vr{
-!)k|ltztn]_*

v'b cfDbfgL

!,*(,^&!.!% !&,)&,)$).#!
-!) k|ltztn] _*
!,$),)(!.(!

!@,^),*@&.@@

cNkfO{g 6feN; ;le{; k|f=ln=;+u

6]ls tkm{ qm]l86 sf8{ dfkm{tsf]
s''n sf/f]jf/ M
!,%!*$$^^.%#
cd]]l/sL 8n/df !,!#,(!)=&*
sf] ;/b/ lalgdo b/ &@=%&
g]kfnL d'b|fdf ^(,!&,(^!.@#
s'n hDdf M !,*$,*@,)(&.!!

-&) k|ltztn] _*
!,)^,@(,!@^.%&

$%,%%,##(.(^

!,)(,%*,**(.^# &%,@#,@)&.$(

* sfof{no ;+rfng vr{ eGgfn] sf]7f ef8f, 6]lnkmf]g, aQL, tna eQf cflb sfo{
eGg] a'lemG5 .
* b]j]Gb| jfUn]n] aofgsf] qmddf 6]ls Joj;fodf &) k|ltzt ko{6sx?sf nflu
vr{ x'g] / #) k|ltzt v'b cfDbfgL x'g] egL eg]] adf]]lhd v''b cfDbfgL sfod
ul/Psf]] .
b]]j]Gb| jfUn]sf]] v''b cfDbfgL
g]kfn lehg 6]S; P08 PS;lk8L;g k|f=ln =sf] z]o/ ;+/rgf cWoog ubf{
b]j]Gb| jfUn]sf]] @)%! ;fn b]lv @)%% cfiff9 d;fGt;Dd $) k|ltzt / @)%%
b]lv xfn;Dd *) k|ltzt z]o/ lx:;f /x]sf] b]lvG5 . pQm sDkgLsf] @)%% ;fn
k"j{ pNn]vgLo sf/f]jf/ g/x]sf] / v'b cfDbfgLsf]] 7"nf] lx:;f @)%% ;fnkl5sf]
sf/f]]jf/n] cf]u6]sf]] x'+bf Joj;fo k|f/De u/]b]lv !$ cS6'a/ #), @))@ ;Ddsf]
sf/f]jf/sf] pknJw ljj/0fsf] cfwf/df b]j]Gb| jfUn]sf] z]o/ lx:;f *) k|ltztn]
u0fgf ubf{ klg b]xfo adf]lhdsf] v''b cfDbfgL /x]sf] b]lvG5 elg cfof]un] k];
u/]sf] lja/0f ldl;n ;fd]n /x]sf] .
g]kfn lehg 6]S; P08 PS;lk8L;g k|f=ln=n] b]j]Gb| jfUn]sf] z]o/ lx:;f *)
DofUgLlkm;]G6 6feN; P08 6';{ k|f=ln=, k|ltztn] x'g] v'b cfDbfgL ?=
lxdfno /]O{hg k|f=ln= / cNkfO{g 6feN; ^),!*,%^^.
;le{;;+usf] sf/f]jf/sf] v'b cfDbfgL ?=
&%,@#,@)&.$(

15

cfof]uaf6 ul/Psf] tYo ljZn]if0f

tTsfnLg dGqL lr/~hLjL jfUn] @)$*.@.!% b]lv @)%(.^.!* ;Dd ljleGg
ldltdf ljleGg dGqfnox?df >L % af6 lgo'Qm dGqLsf x}l;otn] /fi6;]jssf
?kdf ;fj{hlgs kbdf axfn /xL cfPsf] s'/fdf ljjfb 5}g . lgh / lghsf Ps3/
;uf]nsf >LdtL, 5f]/f / a'xf/Lsf gfddf ?= #,(^,%%,%$(.*$ d"Nosf] rn crn
;DklQ /x]sf] ljifodf ;d]t s'g} ljjfb 5}g . o; cleof]u kqdf lghsf] k}t[s
;DklQ ljifodf s'g} bfaL lnOPsf] 5}g . t/ bfaL lnOPsf] ?= #,@(,%%,)&@.#@
d"Nosf] ;DklQ lgh;+u dGqL kb k|fKt u/]kl5 k|fKt ePsf] s'/f klg lnvt
k|df0faf6 lglj{jfb :yflkt 5 . of] ;DklQnfO{ k|= lr/~hLjL jfUn]n] 5f]/f b]j]Gb|
jfUn]sf] Jofj;foaf6 cfh{g u/]sf] eGg] Ps dfq k|ltjfb cfkm\gf] :jx:tfIf/af6
o; cfof]udf n]vfOlbPsf] kfOof] .
k|ltjfbL zfGtfb]jL jfUn] / cGh' zdf{ jfUn]n] cfkm\gf ;DklQ qmdzM 5f]/f /
kltn] /flvlbPsf] egL o; cfof]u ;dIf aofg u/]sf] eO{ k|ltjfbL b]j]Gb| jfUn]sf
syg em"7f b]lvg' g} ;f] ;DklQ dGqLsf] ;fj{hlgs kb wf/0f u/]sf /fi6;]js
k|ltjfbL lr/~hLjL jfUn]n] dgfl;j sf/0f lagf cldNbf] / c:jfefljs pRr
hLjg:t/ ofkg u/]af6 u}/sfg"gL ?kdf cfh{g u/]sf] xf] eGg] :ki6 b]lvG5 .
s]jn ck/fw 5Ng ;f]nfO{ 5f]/f b]j]Gb| jfUn]sf] cfh{g xf], ;f] ljifodf cfkm"nfO{
hfgsf/L gePsf] eGg] em"6f syg cfof]udf JoQm u/]sf] k|dfl0ft x'g cfof] . k|=
lr/l~hjL jfUn]n] e|i6frf/ u/L cfh{g u/]sf] rn crn ;DklQ j}w agfpg]
ablgotn] 5f]/fsf] Joj;foaf6 cfh{g ePsf] eGg] k|ltjfb u/L ck/fw 5Ng
vf]h]sf] kfOof] .
ljutdf lgh k|= lr/~hLjL jfUn]sf] x}l;ot / lghn] @)$* / @)%# ;fndf
dGqL kbdf axfn /xL ;fj{hlgs kb wf/0f u/]sf] ;dodf dlGqkl/ifb\ ;lrjfnodf
k]z u/]sf] ;DklQ ljj/0fsf] t'ngfdf xfn lghsf] ;uf]n kl/jf/sf] gfddf /x]sf]
;DklQdf cTolws / ck|Toflzt j[l4 b]lvPsf] 5 .
k|ltjfbL lr/~hLjL jfUn]sf] egfO{ cg';f/ k|ltjfbL b]j]Gb| jfUn]sf] Jofkf/
Joj;fotkm{ 5fgjLg ubf{ lghn]] cfof]u ;dIf k]z u/]sf sfuhftaf6 lgh;d]t %
hgfsf] nufgLdf ?= % nfv a/fa/sf] clws[t k"+hLdf g]kfn lehg 6]S; P08
PS;lk8L;g k|f=ln= @)%) ;fndf btf{ u/fPsf] / pQm k|f=ln=sf] cf=j= @)%).%!
16

b]lv cf=j= @)%&.%* ;Ddsf] n]vfk/LIf0f k|ltj]bgcg';f/ cf= j= @)%!.%@ b]lv

cf=j= @)%@.%# ;Dd 3f6f b]lvPsf], cf=j= @)%#.%$ b]lv cf=j= @)%&.%*
;Dddf s'n ?= #,^),*)#.%@ gfkmf b]lvPsf] 5 . ;/sf/L sfof{nodf /x]sf
>]:tfk|df0fnfO{ To;df klg k|= n] g} ;f]xL ;dodf k|:t't u/]sf eO{ ltgnfO{
cfof]un] hfgsf/Ldf lnPsf] 5 .
lgh k|ltjfbL b]j]Gb| jfUn]n] o; cfof]u ;dIf k]z u/]sf] cf=j=@)%^.%&,
)%&.%* / @)%*.%( sf] O{G6/gn Jofn]]G; l;6 elgPsf] sfuhft k|df0fLt ug]{
s'g} lnvt >]:tfx? k]z ug{ g;s]sf] tyf ;f] sfuhftdf sf]xL s;}n] k|df0fLt
;d]t gu/]sf] / VDIS s/ ltl/;s]kl5 To;nfO{ ;dy{g ug]{ sfuhft hnfPsf] eg]
tfklg ;f] kZrft cf=j=@)%*.%( sf] cf+s8f ;d]t To;df ;dfj]; ePsf] t/
To;nfO{ k'li6 ug]{ cGo >]:tf x'g' kg]{df ;f]] ;d]t b]vfpg g;s]sf], ko{6saf6
k|fKt ePsf] egL b]vfOPsf] /sd g]kfnL ?k}oFdf / lghn] ;f] Jofn]G; l;6 elgPsf]
sfuhft cfkm\gf] hfgsf/Lsf] nflu dfq tof/ u/]sf] egL aofgsf] qmddf eg]sf]
x'b+f pQm sfuhft lghn] cfof]unfO{ e|ddf kfg{sf]] nflu sfNklgs ?kdf v8f
u/]sf] b]lvg cfof] . d"ntM lagf s'g} lan ef}r/ k|df0f s'g} klg sfuhftn] dfGotf
kfpg] l:ylt x'b}g .
:jo+ s/ 3f]if0ffdf ?= #%,(@,$^). s/ bflvn u/]af6 cfkm\gf] ;DklQsf]
;|f]t vf]Hg gkfOg] k|ltjfbL b]j]Gb| jfUn]sf] lhls/ sfg"g;+ut b]lv+b}g . e|i6frf/
u/L u}/sfg"gL ?kdf cfh{g u/]sf] ;DklQnfO{ s'g} 5'6 k|fKt 5}g . cfly{s P]g
@)%* sf] cg';"rL ^ sf] bkmf $@ n] s]jn cfos/ k|of]hgsf nflu lbPsf]
;'ljwfnfO{ e|i6frf/ lgjf/0f P]gsf] k|of]hgsf nflu klg xf] eGg] cy{ ug]{ s'g} 7fp+
5}g .
o;}u/L cfkm"n] bf]xf]/f] ;|]:tf /fv]sf] s/ ltg]{ k|of]hgsf nflu dfq cfkm\gf]
cjf:tljs jf;nft ;/sf/L sfof{nodf k]z u/]sf] egfO klg k|df0faf6 k'li6 x'g
g;sL s/ sfof{no tyf sDkgL /lhi6f/ sfof{nodf k]z ePsf] ljj/0f g}
jf:tljs /x]sf] b]lvof] . d'n'ssf] ko{6g Joj;fosf] vl:sbf] cj:yf Goflos
hfgsf/Ldf lng'kg]{ ljifo xf] . @)%) ;fndf :yflkt Joj;fo hf] @)%@.)%# ;Dd
3f6fdf uPsf] 5, @)%#.)%$ b]lv % jif{;Dd s]jn ?= #,^),*)#.%@ d'gfkmf ub{5,
To;kl5 PsfPs s/f]8f}+ d'gfkmf ug]{ l:yltdf k'u]sf] lhls/df s'g} ;Totf 5}g .
17

ko{6g Joj;fo ljb]zL d'b|fdf x'g] / ;f] clen]v g]kfn /fi6 a}+sdf /xg] ;d]tsf
cfwf/df k|dfl0ft x'g ;Sg] ljifo xf] . cfkm\gf] # s/f]8 @) nfveGbf a9L d'gfkmf
ePsf elgPsf] s'/f k'li6 ug]{ lan, ef}r/, n]h/ / jf;nft nufotsf ;Dk"0f{
clen]v gi6 u/]sf] lhls/ s'g} klg ?kdf k|dfl0ft x'g ;s]g .
rn crn ;DklQ vl/b tkm{ x]bf{ lghsL cfdf k|ltjfbL zfGtfb]jL jfUn]sf
gfpdf @)%) ;fndf hUuf vl/b tyf )%@.%# df 3/ lgdf{0fsf nflu ?=
!&,))))). / )%# ;fndf afa' lr/~hLjL jfUn]nfO{ uf8L vl/bsf nflu ?=
!^,))))). lbPsf] b]lvg cfPsf]n] g]kfn lehg 6]S; P08 PS;lk8L;g k|f=ln=
3f6fdf uPsf] ;dodf k|ToIf ?kdf ?= ##,))))). a/fa/sf] uf8L tyf 3/
lgdf{0fdf nufgL ePsf] b]lv+bf b]j]Gb| jfUn]sf] Jofkf/ Joj;foaf6 cflh{t
;DklQaf6 vl/b u/]sf] eGg] lgh k|ltjfbL lr/~hLjL jfUn]sf] egfOdf ;xdt x'g
;Sg] cfwf/ ePg .
k|ltjfbL lr/~hLjL jfUn] @)%# ;fndf dGqLsf x}l;otn] ;fj{hlgs kb
wf/0f ubf{sf] cj:yfdf 5f]/f tyf >LdtLsf gfddf lrtjg / sf7df8f}df 3/
38]/L / k|f8f] uf8L;d]t vl/b u/]sf], To;}u/L @)%^.@.!& b]lv @)%^.!@.* ;Dd
dGqL kbdf /x+bf lrtjgdf k|ltjfbL b]j]Gb| jfUn]sf gfpdf hUuf vl/b u/]sf] /
@)%*.&.@ b]lv @)%(.^.!* ;Dd dGqL kbdf /x+bf sf7df8f}+sf] rfalxndf >LdtL
zfGtfb]jL jfUn]sf gfpdf hUuf vl/b u/]sf] / ;g\ @))@ sf] hgj/L Ps} dlxgfdf
:6\ofG88{ rf6{8{ a}+sdf ?= #*,)),)))., g]lan a}+sdf ?= !@,%),))). a}+s ckm
sf7df8f}+df #),)),))). ;d]t u/L hDdf ?= *),%),))). k|ltjfbL b]j]Gb|
jfUn]sf gfddf hDdf ePsf] a}+s :6]6d]06af6 b]lvG5 . pQm cjlwdf lghsf lktf
k|ltjfbL lr/~hLjL jfUn] dGqL /x]sf] b]lvG5 . pk/f]Qm cg';f/sf] rn crn
;DklQ afa'n] e|i6frf/ u/L cfh{g u/]sf] dfGg' afx]s csf]{ ljsNk b]lv+b}g .
lgh k|ltjfbL b]j]Gb| jfUn]sf] Jofkf/ Joj;fosf]] jf:tljs sf/f]af/sf]
cg'kftdf cTolws a9L ;DklQ b]lvPsf] / pQm Joj;foaf6 cflh{t ;DklQsf
?kdf lng ;lsg] s'g} cfwf/ gb]lvPsf] ;DaGwdf lghn] cfof]u ;dIf lbPsf]
lnlvt aofgdf lghsf] sf/f]af/ cGo 6fen Ph]G;L;+u klg ePsf] egL pNn]v u/]
cg'?k cGo 6fen Ph]G;L;+u ePsf] sf/f]af/ ;DaGwdf ljz]if1;d]tsf] ;xof]udf
5fgjLg x'+bf lgh k|ltjfbL b]j]Gb| jfUn]n] k]z u/]sf] sfuhft Pj+ ;Da4 ;+:yfsf]
18

cflwsfl/s kqfg';f/ DofUgLlkm;]G6 6feN; P08 6';{ k|f=ln= 7d]n;+u ;g\

@&.!!.!((( b]lv #).!).@))@ ;Ddsf] sf/f]af/af6 ?= !*,(^,&!!.$%, lxdfno
/]Ohg k|f=ln= 7d]n;+u ;g\ !@.!).@))) b]lv !( d] @))@ ;Ddsf] sf/f]af/af6 ?=
!$,)),(!(.!# u/L s'n ?= #@,(&,^#).%* /x]sf]df ;fdfGotof sfof{no ;+rfng
k|of]hgsf nflu x'g] vr{ !) k|ltzt ;Dd /xg] ePsf]n] !) k|ltzt sL ubf{
hDdf ?= @(,^&,*^&.%# / To;}u/L g]kfn lehg 6]S; P08 PS;lk8L;gn] cNkfOg
6feN; ;le{;;+u ;g\ !%.)#.!((^ b]lv #!.!).@))@ ;Ddsf] sf/f]af/df s'n ?=
!,%!,*$,$^^.%# /x]sf] / lgh b]j]Gb| jfUnn] aofgsf qmddf o;/L x'g] sf/f]af/df
@% b]lv $) k|ltzt;Dd gfkmf x'g ;Sg] egL pNn]v u/]cg'?k cf};t #)
k|ltztsf b/n] gfkmf sfod ubf{ cNkfOg 6feN;;+usf] sf/f]af/df v'b cfDbfgL ?=
$%,%%,##(.(^ b]lvPsf]n] g]kfn lehg 6]S; P08 PS;lk8L;g k|f=ln=sf] jf:tljs
s'n sf/f]af/af6 ?= &%,@#,@)&.$( a/fa/sf] cfDbfgL b]lvPsf]n] lghsf]
Joj;fodf xfn *) k|ltzt z]o/ lx:;f /x]sf] x'+bf s'n cfDbfgLsf] *) k|ltztn]
x'g cfpg] ?= ^),!*,%^^. cfDbfgL ePsf] b]lvg cfPsf]n] k|f/Dedf vl/b u/]sf
k|f8f] uf8L tyf 3/ lgdf{0fdf nufgL u/]sf] ;DklQ;d]t dfly plNnlvt kl5Nnf
jif{sf cfDbfgLaf6 ePsf] eGg] cfwf/ ;d]t gb]lvPsf] / lgh k|ltjfbL lr/~hLjL
jfUn]sf ;uf]n kl/jf/sf ;b:ox?sf] gfpdf /x]sf] xfnsf] rn crn ;DklQ ;d]t
x]bf{ lghsf] Jofkf/ Joj;foaf6 cflh{t ;DklQ xf] egL eGg ;Sg] cfwf/ tyf
k|df0fx? s]xL b]lv+b}g .
k|ltjfbL b]j]Gb| jfUn]n] ;+rfng u/]sf] g]kfn lehg 6]S; P08 PS;lk8L;g
k|f=ln=n] cGo 6fen Ph]G;Lx?;+u u/]sf] sf/f]af/tkm{ x]bf{ ;d]t lghsf] cfDbfgL ?=
^),!*,%^^. df b]lvg cfPsf] o; eGbf cGo Jofkf/ Joj;foaf6 cfh{g u/]sf] xf]
eGg] k|dfl0ft sfuhft ;d]t b]vfpg g;s]sf] / o;df lghn] cfof]u ;dIf
cg';Gwfg txlssftsf] qmddf aofgdf pNn]v u/]cg'?k ;Dk"0f{ /sd d}n] Jofkf/
Joj;foaf6 cfh{g u/]sf] / >L % sf] ;/sf/sf] lg0f{ocg';f/ @)%* ;fndf ?=
#,%(,@$,^)). cfosf] :jo+ 3f]if0ff u/L ?= #%,(@,$^). s/ lt/] kZrft\
cflwsfl/s sfuhft gi6 u/]sf] egL lnlvt aofg lbPsf]df lghsf] egfO
ljZj;gLo g/x]sf], cfkm";Fu /x]sf sfuhft gi6 u/]sf] eP ;f] s/ lt/]kl5 o;
cfof]udf lghn] k]z u/]sf jf;nft elgPsf sfuhftdf plNnlvt ljj/0f k'li6
19

ug]{ sfuhft k]z ug{ cj;/ lb+bf klg g;s]sf] ;d]tsf sf/0faf6 ;xdt x'g ;Sg]
cfwf/ k|df0f gb]lvPsf], lghn] cGo 6fen Ph]G;Lx?;Fu u/]sf] sf/f]af/ / tt\
;+:yfx?af6 k|fKt sf/f]af/;DaGwL ljj/0f ;d]tnfO{ b[li6ut ubf{ lghn] gi6
ul/Psf] elgPsf sfuhftx?af6 s'g} yk ;DklQsf] ;|f]t b]lvg ;Sg] cflwsfl/s
sfuhft x'g ;Sg] / /xg] cj:yf;d]t gb]lvPsf]n] lghsf] sf/f]af/ ;DaGwdf
g]kfn lehg 6]S; P08 PS;lk8L;g k|f=ln=df cfof]uaf6 :ynut lg/LIf0f ubf{
;d]t xfnsf lbgx?df klg VDIS s/ lt/L ;s]kZrft klg pQm k|f=ln=sf]
sf/f]af/;DaGwL >]:tf, 8] a's, sd{rf/L;DaGwL clen]v / sf/f]af/;DaGwL
cflwsfl/s sfuhftx? Jojl:yt ?kdf /x] ePsf] gkfOPsf]n] tt\ ;DaGwdf
k|ltjfbL b]j]Gb| jfUn]n] aofgsf qmddf ;d]t ca cfOGbf lgodfg';f/ sfuhft
/fVg]5' egL cfof]u ;dIf lnlvt aofg ;d]t lbPaf6 cfosf] :jo+ 3f]if0ff u/L s/
lt/] kZrft\ ;DklQsf] ;|f]t ;DaGwL sfuhft gi6 u/]sf] x'g ;Sg] cj:yf ;d]t
g/x]sf] k|i6 x'G5 .
lgh k|ltjfbL lr/~hLjL jfUn] tyf >LdtL zfGtfb]jL jfUn] / a'xf/L cGh'
zdf{ jfUn] ;d]tn] ;a} rn crn ;DklQ k|ltjfbL b]a]Gb| jfUn]s} Jofkf/ Joj;fo
af6 cfh{g u/]sf] egL cfof]u ;dIf lnlvt aofg ;d]t lbPaf6 lghsf] Jofkf/
Joj;foaf6 cflh{t ;DklQ ?=^),!*,%^^. afj' lr/~hLjL jfUn]sf] a}+s Jofn]G;
?= ^,^^,(!!.%@ / a'xf/L c+h' zdf{ jfUn]sf] gfpdf /x]sf] z]o/ dWo]] l;4fy{
dN6Lkn O{lGi6Ro"6sf] bfO{hf]af6 k|fKt ?=!%,))). u/L s'n ?= ^&,)),$&&.%@ sf]
dfq ;|f]t v'n]sf] b]lvg cfPsf]n] pQm /sd xfn b]lvg cfPsf] rn crn ;DklQ
?= #,(^,%%,%$(.*$ -tLg s/f]8 5ofGgJa] nfv krkGg xhf/ kfFr ;o pgfGrf;
?k}of rf}/f;L k};f_ df s6\6L ubf{ a+FsL ?=#,@(,%%,)&@.#@ -tLg s/f]8 pgGtL;
nfv krkGg xhf/ axQ/ ?k}of aQL; k};f_ sf] ;|f]t gv''n]sf] / cGo sxL st}af6
cfh{g x'g ;Sg] cj:yf ;d]t gb]lvPsf]]n] o;/L ;|f]t gv''n]sf] ;DklQsf] xsdf
cfly{s P]g @)%* sf] cg';"lr ^ sf] bkmf $@ cg';f/ s]jn cfos/ k|of]hgsf]
nflu dfq cfosf] :jo+ 3f]if0ff u/L s/ ltg'{ kg]{ Joj:yf ePjf6 cfosf] :jo+
3f]if0ff u/L s/ ltb}{df sfg"gtM cGo ck/fwaf6 pGd'lQm kfpg ;Sg] cj:yf
gb]lvPsf] x'+bf o;/L ;|f]t gv'n]sf]] ?= #,@(,%%,)&@.#@ -tLg s/f]8 pgGtL; nfv
krkGg xhf/ axQ/ ?k}of aQL; k};f_ a/fj/sf] ;DklQ lgh k|ltjfbL lr/~hLjL
20

jfUn]n] dGqL kbdf axfn /xbf clwsf/sf] b'?kof]u u/L u}/sfg"gL ?kdf ;DklQ
cfh{g u/L cfkm\gf kl/jf/sf ;b:ox?sf gfddf hDdf u/L Jofkf/ Joj;foaf6
cfh{g u/]sf] egL sfg"gaf6 aRgsf nflu k|k+r ldnfPsf] b]lvG5 .
cleof]u dfu bfjL
dfly plNnlvt ljj/0f Pj+ sfuhftx?af6 lgh k|ltjfbL tTsfnLg dGqL
lr/~hLjL jfUn]n]@)$*.@.!% b]lv @)%(.^.!* ;Dd ljleGg ldltdf ljleGg
dGqfnox?df >L % af6 lgo'Qm dGqLsf x}l;otn] /fi6;]jssf ?kdf ;fj{hlgs
kbdf axfn /xL cfPsf], lgh / lghsf Psf3/ ;uf]nsf >LdtL, 5f]/f / a'xf/Lsf
gfddf ?= #,(^,%%,%$(.*$ -tLg s/f]8 5ofGgJa] nfv krkGg xhf/ k+Fr ;o
pgfGrf; ?k}of rf}/f;L k};f_ d"Nosf] rn crn ;DklQ dWo #,@(,%%,)&@.#@
-tLg s/f]8 pgGtL; nfv krkGg xhf/ axQ/ ?k}of aQL; k};f_ a/fj/sf]
;fljs e|i6frf/ lgjf/0f P]g @)!& sf] bkmf & sf] pkbkmf -!_, bkmf !%, bkmf !^
-u_ tyf xfn k|rlnt e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @) sf] pkbkmf -!_
cGtu{t s;"/ u/]sf] x'+bf lghnfO{ ;fljs e|i6frf/ lgjf/0f P]g, @)!& sf] bkmf !%,
bkmf !^-u_ / xfn k|rlnt e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @)-!_ / bkmf
@)-@_ adf]lhd u}/sfg"gL ?kdf ;DklQ cfh{g ul/ e|i6frf/ u/]sf]n] ?=
#,@(,%%,)&@.#@ -tLg s/f]8 pgGtL; nfv krkGg xhf/ axQ/ ?k}of aQL; k};f_
a/fj/sf] lauf] adf]lhd hl/jfgf, @ jif{ xb};Dd s}b tyf lgh lr/~hLjL jfUn] >L
% af6 lgo'Qm dGqL eO{ ;fj{hlgs kbdf /x]sf /fi6;]js ePaf6 plNnlvt s}b
jif{ @ sf cltl/Qm ;fljs e|i6frf/ lgjf/0f P]g @)!& sf] bkmf !$-s_ tyf xfn
k|rlnt e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @$ cg'?k xb};Dd s}b jif{ # ;d]t
s'n % jif{ s}b yk ;d]tsf]] ;hfo u/L kfpm . ;fy} lgh tTsfnLg dGqL lr/~hLjL
jfUn]sf Psf3/sf Psdfq 5f]/f b]j]Gb| jfUn]n] afa'n] kbLo x}l;otsf] b'?kof]u u/L
e|i6frf/f/f cflh{t u}/sfg"gL ;DklQnfO{ cfkm\gf] gfddf /fvL ;f] ;DklQ cfkm\gf]
Jofkf/ Joj;foaf6 cfh{g u/]sf] ;DklQ xf] egL e'm7[f s'/f JoQm u/L ;'ljwf, nfe,
afa'nfO{ lbg] / cfkm"n] lng] b'/fzoo'Qm sfo{ u/]sf] x'+bf lghn] ;fljs e|i6frf/
lgjf/0f P]g, @)!& sf] bkmf !^ -s_ tyf xfn k|rlnt e|i6frf/ lgjf/0f P]g,
@)%( sf] bkmf @@ sf] k|ltaGwfTds jfSof+z cg'?k dltof/sf] s;"/ ug]{ k|ltjfbL
21

lr/~hLjL jfUn] ;/x k|yd bhf{sf] s;'/bf/ dltof/ b]lvg cfPsf] x'bf lghnfO{
;f]xL bkmf cg'?k d"n sf/0fL ;/x xb};Ddsf] @ jif{ s}b / lauf] ?=
#,@(,%%,)&@.#@ -tLg s/f]8 pgGtL; nfv krkGg xhf/ axQ/ ?k}of aQL; k};f_
hl/jfgf ;d]tsf xb};Dd ;hfo x'g tyf lghsf gfpdf /x]sf] ;DklQ dWo] cf/f]k
kqdf plNnlvt ;|f]t v'n]sf] ?= ^),!*,%^^. afx]s cGo rn crn ;DklQ
;flas e|i6frf/ lgjf/0f P]g @)!& sf] bkmf !^-u_, xfn k|rlnt e|i6frf/ lgjf/0f
P]g, @)%( sf] bkmf $& tyf clVtof/ b'?kof]u cg';Gwfg cfof]u P]g, @)$* sf]
bkmf @(-v_ adf]lhd ;f] ;DklQ hkmt u/L kfpg ;f]xL P]gsf] bkmf #) cg';f/sf]
sf/afxL ul/ kfp / lgh k|ltjfbL lr/~hLjL jfUn]n] u}/sfg"gL ?kdf cflh{t
;DklQ Psf3/sf >LdtL zfGtfb]jL jfUn] tyf a'xf/L c+h' zdf{ jfUn]sf gfpdf
/flvPsf ;|+f]t gv'n]sf u}/sfg"gL rn crn ;DklQ ;fljs e|i6frf/ lgjf/0f P]g,
@)!& sf] bkmf !^-u_ tyf xfn k|rlnt e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf $&
tyf clVtof/ b'?kof]u cg';Gwfg cfof]u P]g, @)$* sf] bkmf #) adf]lhd
sf/afxL u/L bkmf @(-v_ adf]lhd ;DklQ hkmt u/L kfpmF .
ljz]if cbfnt ;dIf k|ltjfbLx?n] u/]sf] jofgsf] ;+lIfKt Joxf]/f
k|ltjfbL lr/l~hjL jfUn]
d}n] u}/ sfg"gL ?kdf s'g} klg rn crn ;DklQ cfh{g u/]sf] 5}g,
kl/jf/sf ;b:o 5f]/f j'xf/L / >Ldlt ;d]tsf gfddf /x]sf] ;DklQ / 5f]/f b]j]Gb|
jfUn]sf] gfddf /x]sf] g]kfn lehg 6]S; P08 PS;lk8L;g k|f=ln= ;d]t sf] Jofkf/
Joj;fojf6 cfh{g ePsf] ;DklQ xf], d]/f] gfddf c+zjf6 kfPsf] crn ;DklQ
jfx]s c? crn ;DklQ 5}g . d}n] sfg"g jdf]lhd kfl/>lds, eQf, j}b]lzs
e|d0fjf6 kfPsf] /sd d]/f] gfdsf] g]=j}=ln= / g]kfn OGe]i6d]G6 j}+s b/jf/ dfu{df
/x]sf] s/Lj ^ nfv vftfdf /fv]sf] 5' . 5f]/f b]j]Gb|n] cfh{g u/]sf] ;DklQsf] :jo+
s/ 3f]if0ff cGtu{t sl/j # s/f]8 ^) nfv hltsf] ;DklQsf] bz k|ltztn] x'g]
s/ /sd j'emfPsf]n] ;j} ;DklQ b]j]Gb|sf] cfh{gsf] ;DklQ tyf p;sf] cfdfsf]
gfddf /fv]sf] crn ;DklQ / d]/f] gfddf /x]sf] uf8L ;d]t b]j]Gb|sf] Jofkf/sf]
cGo cfh{gjf6 hf]l8Psf] ;DklQ xf], cleof]u bfjL cg';f/b]j]Gb|sf] cfo
^),!%,%^^. dfq xf]Og . ;Dk"0f{ ;DklQsf] >f]t v'n]sf] 5 / ;f] sf] >f]t v'nfO{
22

;/sf/nfO{ s/ ;d]t lt/L;s]sf] 5, d dGqL kbdf /x+bf dGqL kl/ifbsf] lg0f{o

cg';f/ d]/f] >Ldltsf] gfddf /x]sf] hUufdf ejg ljefun] jgfPsf] uf8{ Sjf6/nfO{
;d]t d"Nofg u/L j9L ;DklQ b]vfpg vf]lhPsf] 5, ?=^&,)),$&&.%@ nfO{ >f]t
v'n]sf] / ;f] jfx]s c? ;DklQsf] >f]t gv'n]sf]] elg bfjL lnPsf] ePklg d]/f]
;Dk"0f{ ;DklQdf >f]t v'nfO{ ;/sf/nfO{ s/ lt/L ;s]sf] x'+bf d]/f] ;Dk"0f{ ;DklQ
j}w x'+bf cf/f]kkq jdf]lhd ;hfo kfpg' kg]{ xf]Og .
k|ltjfbL b]j]Gb| jfUn]
d]/f] Jofj;flos sf/f]jf/df lktfsf] ;+nUgtf s'g} lnlvt k|df0f jf cGo slxF
st}af6 gb]lvg] cj:yfdf d]/f] Joj;flos sf/f]jf/sf] ljifodf gfkmf gf]S;fgdf zt
k|ltzt lhDd]jf/L d]/f] dfq 5 . d]/f] sDkgL g]kfn lehgn] ;g\ !((* / !((( df
()) b]lv !))) hgf ko{6snfO{ 6]ls u/fPsf], 6]ls cjlw !% lbg x'g] k|ltlbg
#). 8n/n] d}n] (,%%,))). 8n/ cfo u/]sf] b]lvG5 . d]/f] sDkgLn] @)%!.!).!
b]lv @)%( c;f/ d;fGt ;Dddf @&@& hgf ko{6ssf] e|d0f ug]{ Joj:yf
ldnfPsf] k|ltj]bg ko{6g dGqfno cGtu{t pBf]u dxfzfvf ;dIf cfj]bg
j'emfPsf] lyof] . g]kfn lehgn] k|jGw ldnfPsf] ko{6sx? dWo] #*)$ hgfn] ;]jf
;DjGwL ;'emfj k'l:tsfdf pNn]v u/]sf 5g . tL dWo] #%*@ hgf gfd, b]z, k|i6
n]v]sf] ;+Vofn] dfq 6]ls u/]sf] dfGbf klg ! lbgdf ;/b/ #) 8n/n] rfh{ ubf{
#)!%#%*@ n] x'g] !^!!()) 8n/sf] #) k|ltzt gfkmf x'+bf $,*#,%&) 8n/
g]kfn lehgn] 5'} cfDbfgL u/]sf] 5 . cNkfOg 6feN;n] pBf]unfO{ hfgsf/L u/fO{
g]kfn lehgn] q]ml86 sf8{sf] rfh{ kmd{ e/L e"QmfgL dfu u/] cg';f/ ;f] k|f=ln= /
cGo xf]6n, 6feN;sf gfpFdf !%.)#.!((^ b]lv #!.!).@))@ ;Dd cd]l/sL 8n/
$,@(,#)&=(# g]kfnL ?k}of &^,!#,%!%.)! j/fj/sf] sf/f]jf/ u/]sf] k|i6 5 .
e'QmfgL cg'/f]w stf{ g]kfn lehgn] g} kfPsf] xf], g]kfn lehg Eof6df btf{
gePsf] / cfk\mgf] ;Dk"0f{ oyfy{ sf/f]jf/ b]vfPdf Eof6sf] kl/lw leq kg]{ x'+bf
k|ToIf sf/f]jf/sf] ck|ToIf e"QmfgL lng] sfo{ ;Dej ePsf] xf] . cfly{s P]g , @)%*
sf] cg';"rL ^ sf] bkmf $@ jdf]lhd d}n] @)%* df3 d;fGt leq} @*,($,(^).
ldlt @)%*.(.@^ / ldlt @)%*.!).#) df ?=^(&%)). u/L hDdf
?=#%,(@,$^). >L % sf] ;/sf/nfO{ s/ lt/]sf] 5' . d]/f gfddf /x]sf] rn crn
23

;DklQ tyf 3/ kl/jf/sf] gfp+df /x]sf] 3/ hUuf ;jf/L;fwg, gub, z]o/ vl/b
ljqmL hlt ?k}of k};f nufgL u/LPsf] 5, To;sf] >f]t Jofkf/ Joj;fo xf] . ;Dk"0f{
;DklQ d}n] Jofkf/ Joj;fojf6 cfh{g u/]sf] x'F . ;Dk"0f{ ;DklQsf] @)%* df3
d;fGt leq s/ lt/]sf]n] ;|f]t gv'n]sf] ;DklQ eGg ldNb}g . cleof]u bfjLjdf]lhd
;hfo+ e} ;DklQ hkmt x'g'kg]{ xf]Og .
k|ltjfbL c~h' zdf{ jfUn]
d]/f] klt b]j]Gb| jfUn] @)%) ;fn b]lv Jofkf/ Joj;fo ug'{ x'G5 . px+fn]
sfg"g jdf]lhd s/ lt/L Jofkf/ Joj;fo u/L sdfPsf] ;DklQ jf6 d]/f] gfddf
z]o/ vl/b ug'{ ePsf] xf], lr/l~hjL jfUn]n] z]o/ nufgL u/]sf] s'/f unt xf] .
cleof]u bfjL unt ePsf]n] dfubfjL jdf]lhd d]/f] gfddf ePsf] ;DklQ hkmt
x'g'kg]{ xf]Og .
k|ltjfbL zfGtfb]jL jfUn]
d]/f] gfpFdf /x]sf] ls=g+= #!& sf] ;ft cfgf hUuf @)%) ;fndf xl/axfb'/
yfkfjf6 js; kfPsL x'F . cGo ;Dk"0f{ hUuf vl/b ug]{ / 3/ jgfp+bf vr{ ePsf]
/sd 5f]/f b]j]Gb| jfUn]n] cfk\mgf] Jofkf/ Joj;fojf6 sdfPsf] ;DklQaf6 g} lbPsf]
xf] / lghn] j'emfpg' kg]{ s/ ;d]t >L % sf] ;/sf/nfO{ j'emfO ;s]sfn] 3/ hUuf
lnvtdf pNn]v u/]s} d"Nodf vl/b ePsf] j}wflgs >f]tjf6 cflh{t s/ lt/]sf]
;DklQ hkmt x'g'kg]{ xf]Og . hUuf vl/b ubf{ / 3/ agfpFbf s] slt /sd vr{
eof] . ;f] dnfO{ yfxf 5}g .
o;sf cltl/Qm k|ltjfbL tk{maf6 /fh s'df/ yfkf, s'df/ ?kfv]tL, rGb|nfn
hf]zL, j'l4dfg >]i7, w'|j vgfn, lji0f' 1jfnL, OZj/L e/fO{ tyf jfbL kIfjf6
ljz]if1 rf6{8{ PsfpG6]G6 ;'lg/s'df/ 9'+u]n, OlGhlgo/ hfu]Zj/ dxf;]7, kmlg{r/
tyf kmlg{l;sf hoGt s'df/ /fhj+zL, O{lGhlgo/ zDe" s]=;L= hfx]/jfnf gGb'/fh
cfrfo{n] u/]sf] jskq ldl;n ;fd]n /x]sf] .
ljz]if cbfnt sf7df8f}+sf] km};nf
k|ltjfbL lr/l~hjL jfUn]n] /fi6;]jssf] ?kdf ;fj{hlgs hjfkmb]xLsf] kbdf
/x]sf jvt cfh{g u/]sf] b]lvPsf] rn crn ;DklQ ?=&),^$,()$.&! sf] dfq
24

;|f]t v'n]sf] k'i6L x'g cfPsf] x'Fbf ;f] afx]s ;|f]t v'Ng g;s]sf] ?=@,&@,%*,(@&.*!
sf] rn crn ;DklQ cf/f]]kkq dfubfjL adf]lhd u}/ sfg"gL ?kdf cfh{g u/L
cfkm\gf kl/jf/ b]j]Gb| jfUn] / c~h' zd{f jfUn] ;d]tsf gfpFdf /fvL e|i6frf/
lgjf/0f P]g,@)%( sf] bkmf @)-!_ cGtu{tsf] s;"/ u/]sf] 7x5{ . u}/sfg"gL ?kdf
cfh{g u/]sf] ;DklQ k|ltjfbL b]j]Gb| jfUn]sf gfpFdf b]lvP tfklg ;f] ;DklQ cfh{g
ubf{ k|ltjfbL b]j]Gb| jfUn] ;d]tsf] dt ;xdt / ;+nUgtf /x]sf] eGg] ldl;n ;+nUg
k|df0faf6 k'i6L x'g g;s]sf]n] dltof/df ;hfo u/L kfpFm eGg] lgh k|ltjfbL b]j]Gb|
jfUn] pk/sf] bfjL gk'Ug] 7x5{ . ;f] 7xgf{n] k|ltjfbL lr/l~hjL jfUn]sf gfpFdf
/x]sf] a}+s df}Hbft ?=^,^^,(!!.%@, k|ltjfbL b]j]Gb| jfUn]sf gfpFdf /x]sf] a}+s
df}Hbft ?=!,(!,*#,!$*.#! dWo]sf] ?=%,)@,#@).%), sf=lh=sf=d=g=kf= & -3_
l:yt ls=g+= #!&, $)*, $$!,$$#,$$@ / $$$ sf] zflGt b]jLsf] gfpFsf]
?=#,$*,@^(.sf hUUff / ls=g++ #!& ;d]tdf ag]sf] hDdf ?=#$,#@,$)#.^(
d"Nof+lst 3/x?, 6x/f, Uof/]h, kfn]3/ / 3/df /x]sf] kmlg{r/ tyf kmlg{l;,
On]lS6sn tyf O{n]S6f]lgs ;fdfgx?, k|ltjfbL c~h' zdf{ jfUn]sf] gfpFsf] l;4fy{
dN6Lkn OlG:6Ro'6sf] ?=!%,))). sf] z]o/, k|ltjfbL lr/l~hjL jfUn]sf] gfpFsf]
af=@ r (@(^ sf] ?=!^,)),))). sf] k|f8f] uf8L / jf=# r ^#@) g++ sf] b]j]Gb|
jfUn] ;d]tsf] ;+o'Qm gfpFsf] %,)),))). sf] ;]G6f] uf8L ;d]tsf] ;|f]t v'n]sf]
?=&),^$,()$.&! sf] rn crn ;DklQ afx]]s cf/f]kkqdf bfjL lnPsf] k|ltjfbL
c~h' zdf{ jfUn] tyf b]j]Gb| jfUn]sf] z]o/ nufgL, k|ltjfbL b]j]Gb| jfUn]s]f gfpFsf]
jf= # r= %%(! sf] dfl6{h uf8L, lghsf] gfpFsf] a}+s df}Hbft, lghsf] gfpFsf]
hUufx? ;d]t rn crn ;DklQ / ;f] af6 a9] a9fPsf] ;DklQ ;d]t e|i6frf/
lgjf/0f P]g, @)%( sf] bkmf @)-@_ tyf $& adf]lhd hkmt e} k|ltjfbL lr/l~hjL
jfUn]nfO{ e|i6frf/ lgj/0f P]g, @)%( sf] bkmf @)-@_ adf]lhd ljuf] cg';f/
?=@,&@,%*,(@&.*! hl/jfgf / ! jif{ ^ dlxgf s}b tyf P]=P]gsf] bkmf @$ ad]flhd
! jif{ yk s}b ;d]t hDdf @ jif{ ^ dlxgf s}b x'G5 eGg] ljz]if cbfnt
sf7df8f}+sf] ldlt @)^!.$.& sf] km};nf .
o; cbfntdf kg{ cfPsf] k'g/fj]bgkq
jfbL g]kfn ;/sf/sf] k'g/fj]bgkq
k|ltjfbL lr/l~hjL jfUn]n] s;"/ u/]sf] 7x/ eP pk/ / ;DklQ hkmt ug]{
25

k|of]hgsf] nflu k|ltjfbL agfOPsf zfGtfb]jL jfUn] / c~h' zdf{ jfUn]sf gfdsf
;DklQ hkmt ug]{ u/L km};nf eP ;DaGwdf s'g} lhls/ lnPsf] 5}g . k|ltjfbL
b]j]Gb| jfUn]nfO{ ;kmfO{ lbPsf] / lauf] sfod ;DaGwdf ljz]if cbfntsf] km};nfdf
lrQ a'em]g . s;"/ ug]{ cleo'QmnfO{ s;"/ ug{ ;xof]u ug]{ jf ;fy lbg] jf kl/aGb
ldnfO{ lbg] JolQmnfO{ g} s;"/sf] dltof/ dfGg' kg]{ x'G5 . k|rlnt e|i6frf/ lgjf/0f
P]g, @)%( sf] bkmf @@ sf] p2]Zo klg ;f]xL s;"/ ug{ ;xof]u ug]{ jf kl/aGb
ldnfpg]nfO{ ;hfo ug]{ g} xf] . s;"/ u/L cfh{g u/]sf] ;DklQ lghsf] gfddf /x]sf
sf/0fn] dfq dltof/ agfOPsf] xf]Og . dltof/sf] e"ldsf ;a} s;"/df Ps}
k|s[ltsf] x'Fb}g, s;"/sf] k|s[lt cg';f/ km/s x'g ;S5 . cf/f]ksf] ;DaGwdf g} vf;
sfo{;uF gePkl5 ;f]xL cg'?k dltof/sf] e"ldsf klg lglb{i6 / ls6fg ug{ ;lsg]
k|s[ltsf] x'g g;Sg' :jfefljs xf] . k|ltjfbL b]j]Gb| jfUn] afa' lr/l~hjL jfUn];Fu
Psf;uf]ndf /x]sf], afa'nfO{ uf8L / cfdfsf gfdsf] 3/hUuf cfg} cfh{gsf] egL
bfjL u/]sf]af6 cj}w ;DklQ cfh{g ug{ lghn] ;lqmo ;xof]u k'ofPsf] tyf
kl/aGb ldnfPsf] k'li6 x'G5 . lghsf] cj:yf cGo k|ltjfbL zfGtfb]jL tyf c~h'
zdf{ jfUn]sf] eGbf leGg 5 .
To;}u/L k|:t't d'2f ;fj{hlgs kbflwsf/Ln] kbdf /xFbf cfh{g u/]sf] a}w
cfo >f]t;Fu gldNbf] ;DklQ;Fu ;DalGwt ePsf] tyf s'g ldltdf cfh{g u/]sf]
s'g ;DklQdf ;|f]t k'li6 eof] s'gdf ePg eGg] ls6fg ge} ;fj{hlgs kbdf
/xFbfsf] ;Dk"0f{ cjlw e/ cfh{g u/]sf] ;Fu ;DaGw ePsf] x'Fbf hUuf vl/b ubf{sf]
lnvtdf c+lst d'No;Fu ;f] sf] ;DaGw 5}g . cg';Gwfg ubf{ sfod ePsf] d'Nos}
cfwf/df lghsf] jt{dfg cfly{s x}l;ot t'ngf u/L c:jfefljs cfh{g xf] jf xf]Og
egL osLg ug{' kg]{ ljifo ePsfn] rng rNtLsf] lauf]nfO{ g} e|i6frf/ lgjf/0f
P]g, @)%( sf] bkmf @) sf] pkbkmf -@_ sf] k|of]hgsf] nflu lauf] dfGg' sfg"g
;+ut / ts{;+ut x'G5 . pQm P]gsf] bkmf $& df e|i6frf/ u/]sf] dflgg] s'g} sfo{
u/L cfh{g u/]sf] ;dklQ / ;f] af6 a9] a9fPsf] ;DklQ hkmt x'g] k|fjwfg 5 .
a9] a9fPsf] ;DklQ eGgfn] ;DklQaf6 k|fKt x'g] Jofh, nfef+z, z]o/ cflbsf] a9]sf]
d"No, 3/ axfn tyf ;dosf k|efjn] a9]sf] b/ efp ;d]tnfO{ dfGg' kg]{ x'G5 .
;fljsdf cfh{g ubf{ sfod ePsf] d"NonfO{ dfq lauf] dfGg] xf] eg] ;f]af6 a9]
a9fPsf], a9]sf] d"Nosf] nfe jf kmfObf u}/sfg'gL sfo{ ug]{ JolQmn] kfpg] cj:yf
26

kb{5 . t;y{ ljz]if cbfntsf] km};nf ;f] xb;Dd ab/ u/L cf/f]kkqdf pNn]v u/]
adf]lhd lauf] sfod u/L k|ltjfbL lr/l~hjL jfUn]nfO{ lauf] adf]lhd g} hl/jfgf
tyf k|ltjfbL b]j]Gb| jfUn]nfO{ cleof]u dfu bfjL adf]lhd ;hfoF u/L kfpFm .
k|ltjfbL lr/l~hjL jfUn]sf] k'g/fj]bgkq
ljz]if cbfnt sf7df8f}+sf] km};nfdf lrQ a'em]g . e|i6frf/ lgjf/0f P]g,
@)%( n] ;fljs e|i6frf/ lgjf/0f P]g, @)!& nfO{ vf/]h u/]sf] 5 . vf/]h eO{
;s]sf] P]g / vf/]h ug]{ P]g b'j}sf] cl:tTj Ps} ;fy sfod /xg ;Qm}g . ;f] b'j}
P]g Ps};fy nufPsf] cf/f]kkq k|yd b[li6d} q'l6k"0f{ x'Fbf To:tf] q'l6k"0f{ cf/f]ksf
cfwf/df dnfO{ s;"/bf/ 7x/ u/]sf] km};nf Gofo;+ut 5}g . ;f] km};nf g]=sf=k=
@)@(, k[i7 #*%, lg=g+= &!! df k|ltkflbt l;4fGt Pj+ ;+ljwfgsf] wf/f !$-!_
k|lts"n ePsfn] d]/f lj?4df d'2f rNg} g;Sg] egL d]/f sfg"g Jofj;foLn] ug{'
ePsf] ax; lhls/ cg'Ql/t g} 5fl8Psf] 5 . e|i6frf/ lgjf/0f P]g, @)!& sf] bkmf
!% sf] k"j{zt{df e|i6frf/df d'2f nfUg} kg]{ clg dfq bkmf !% cGtu{t cg'dflgt
s;"/ cfslif{t x'g] xf] . xfnsf] P]gsf bkmf @)-!_ eg] :jtGq ?kdf /x]sf] 5 .
vf/]h e};s]sf] P]gsf] bkmf !% / xfnsf] P]gsf] bkmf @)-!_ Ps} vfnsf] egL
;fb[iotf b]vfpg' q'l6k"0f{ 5 . ljz]if cbfntn] ef/tLo ;jf]{Rr cbfntaf6
k|ltkflbt l;4fGt cg';f/ kZrft\bzL{ c;/ gx'g] lgisif{ lgsfn]sf] 5 . t/ d]/f
tkm{sf sfg"g Jofj;foLn] k|:t't ug{' ePsf] g]kfnL sfg"g k|0ffnLdf cfwfl/t
sfg'gL l;4fGtnfO{ ljj]rgf ul/Psf] 5}g . ljb]zL d'n'ssf km};nf cflwsfl/s
ghL/sf] ?kdf ge} cg'gofTds ghL/sf] x}l;ot;Dd /fVg] xf] . o;/L ljb]zL
ghL/nfO{ dfGotf lbO{ ;jf]{Rr cbfntsf] ghL/nfO{ ck|f;+flus 7xofPsf] ljz]if
cbfntsf] km};nf ;+ljwfgsf] wf/f (^ tyf g]=sf=k= @)%!, k[i7 !$#, lg=g+=
$*&% df k|ltkflbt l;4fGtsf] k|lts"n 5 . ljz]if cbfntn] km};nfdf pNn]v
u/]sf] Maxwell on the Interpretation of statutes, 12th Edition p. 217 df
pNn]lvt s'/fnfO{ lg0f{ofwf/ agfPsf] k|f;+lus 5}g . sfo{ljlw sfg"gsf] ;Dd
kZrftbzL{ k|of]u x'g ;S5, ;f/jfg sfg"gsf] x'g ;Qm}g . ljBflosfn] g} :ki6
zAbdf P]gsf] e"tnIfL k|of]u x'g] Joj:yf u/]sf] l:yltdf afx]s cGo cj:yfdf
e"tnIfL k|of]u ug{ ldNb}g . Gofofno sfg"g lgdf{tf ge} AofVoftf dfq x'g] xf] .
27

Gofofnon] ljwflosL sfg"g k|i6 ePsf] cj:yfdf ;f]xL cg'?k JofVof ug{'k5{ .
hxfF ljlw :ki6 5, ToxfF ljlwdf Go"gtf /x]sf] eGg] cfTdut lgisif{sf] cfwf/df
ljlwsf] Go"gtfnfO{ k"lt{ ug]{ sfd ubf{ ljwflosL ljj]sdf cgflwsf/ x:tfIf]k x'g
hfG5 . o; ;DaGwdf cgluGtL zfZjt l;4fGtx?nfO{ j]jf:tf u/L kZrft\bzL{
c;/sf ;DaGwdf u|x0f ul/Psf] lg0f{ofwf/ dfGo l;4fGtsf] k|lts"n 5 . bfjL
lnPsf ;a} ;DklQ P]g nfu" x'g' cufj} 5f]/fsf] Jofkf/ Jofj;foaf6 cflh{t ;DklQ
xf] eGg] ldl;naf6 b]lvPs} 5 . ljz]if cbfntn] 5f]/f b]j]Gb|n] VDIS cGtu{t
cfos/ lt/] a'emfPsf] ljifonfO{ gltg{' kg]{ s/ lt/] a'emfPsf] eGg ;s]sf] 5}g / ;f]
cfos/ lt/]sf] /sdnfO{ cGoyf 7x/ u/]sf] 5}g . s'g}klg ;DklQ a}w xf] eGg]
s'/fsf] e/kbf]{ / ljZj;gLo k|df0f g} cfos/ lt/]sf] k|df0f xf] . cfo u/] afkt
lt/]sf] s/ ;b/ / dfGo x'g], t/ h] h'g cfo afkt s/ lt/] a'emfPsf] xf] ;f] cfo
eg] cGoyf 7x/ u/]sf] ljz]if cbfntsf] km};nf cfly{s P]g, @)%* sf] bkmf !) sf]
cg';"rL ^ sf] bkmf $@ sf] k|lts"n 5 .
d ;fj{hlgs kb wf/0f ug]{ JolQmsf] lgh b]j]Gb| jfUn] 5f]/f ePs} sf/0f
;+ljwfgtM k|fKt k]zf /f]huf/ / Jofj;fo ug{ kfpg] :jtGqtfaf6 lghn] jl~rt
x'g' kg]{ xf]Og . d}n] ljleGg lgsfodf a'emfPsf] ;DklQ ljj/0fdf 5f]/f a'xf/L
Jofkf/ Jofj;fo u5{g\, lghx?sf] ;DklQ ;dfj]z u/]sf] 5}g egL pNn]v u/]sf]
5' . lghx?n] s/ glt/L 5n]sf] eP /fhZj r'xfj6 -cg';Gwfg / lgoGq0f_ P]g,
@)%@ ;d]tsf sfg'g lqmofzLn x'g]df e|i6frf/df bfjf u/]sf] q'l6k"0f{ 5 . d !)
jif{ $ dxLgf # lbg;Dd ;f+;b tyf dGqL kbdf axfn /x]sf]df pQm cjlwdf
cflwsfl/s clen]vaf6} k|dfl0ft tna eQf ?= %^,(!,@%!.*% d}n] k|fKt u/]sf]
tYo d}n] ljz]if cbfnt ;dIf lgj]bg ;fy k]z u/]sf]df ;DalGwt lgsfo a'emL
cfo osLg ug{'kg]{df d]/f] a}+sdf /x]sf] ?= ^,^^,(!!.%@ nfO{ dfq tna eQf kfPsf]
7x/ u/]sf] sfg'g;Ddt 5}g . ljz]if cbfntsf] km};nfdf ko{6s ljj/0fdf pNn]v
ePsf] ko{6ssf] ;+Vof, sd]06 n]lvlbg] eg]sf ko{6ssf] ;+Vof / g]kfn /fi6 a}+sn]
k|sfzg u/]sf] Income and Employment Generation in Nepal, 1989 sf]
k':tssf] cfwf/df dfq g]kfn lehg 6]S; P08 PS;kLl8;g k|f=ln= sf] jf:tljs
gfkmf sfod x'g g;Sg] lg0f{ofwf/ lnPsf] 5 . b]j]Gb|sf] aofg, ax;gf]6 ;d]tdf
pNn]v eP cg';f/ ;d]t k|df0f P]g, @)#! sf] bkmf !#, !$ ;d]t adf]lhd ;f]
28

sDkgLn] 6feN; tyf 6]ls lgodfjnL, @)#& sf] lgod !!-@_ cg';f/ k|]lift
ljj/0f k|df0f u|fXo 5 . ;f] ;DaGwdf ;DalGwt lgsfo a'emL km};nf ug{'kg]{df
To;tkm{ ;f]wvf]h} gu/L xtf/df km};nf ePsf] 5 . bfjLsf] d"n cfwf/ d}n] n]v]
b]vfPsf] ;DklQ ljj/0f;Fusf] t'ngf xf] eGg] s'/f cf/f]kkqaf6} l;4 eO{ /x]sf] 5 .
t/ ljz]if cbfntn] jfbL bfjL eGbf km/s 9+un] ;f] s'/fnfO{ dfq b[i6fGtsf] ?kdf
lnPsf] egL tYo ljk/Lt cfTdut JofVof u/]sf] 5 . zfGtfb]jLn] as; kfPsf]
hUufnfO{ klg af]nL rfnLsf] efiffdf vl/b u/]sf] eg]sf] eGg] cfwf/df s'g} dxTj
glbO{ h] h;/L x'G5 s;"/bf/ 7xofO{ 5f8\g] gsf/fTds dgl:yltaf6 km};nf ePsf]
5 . 3/sf] d"Nofg ubf{ cfly{s jif{ @)%!%@ sf nflu lgwf{l/t b//]6 cg';f/ x'g'
kg]{ / ;/sf/L lgodfg';f/ klg cf]e/x]8 / k|f]lkm6 Pj+ lgdf{0f ;DaGwL -sG:6]8_
si6 ;d]t ubf{ aL; k|ltzt 36\g] Joj:yfnfO{ j]jf:tf ul/Psf] 5 . cGo ljB'tLo
pks/0f tyf kmlg{r/ ;d]tsf] u'0f, hft, cj:yf, d"No cflbsf af/]df xfdL;Fu
;f]w vf]h gu/L lgb]{zfg';f/ d"Nofg u/L ul/Psf] k|ltj]bgsf cfwf/df ePsf]
km};nf q'l6k"0f{ 5 .
P]gsf] bkmf @)-!_ n] k|ydtM jfbL kIfn] ;DklQ ljj/0f cldNbf] tyf
c:jfefljs b]lvg cfPsf], cldNbf] / c:jfefljs pRr hLjg:t/ ofkg u/]sf] jf
x}l;ot eGbf a9L s;}nfO{ bfg, bftJo, pkxf/, rGbf, ;fk6L jf as; lbPsf]
k|dfl0ft ug{' kg]{ / To;/L jfbL kIfn] k|dfl0ft u/]sf] cj:yfdf ;|f]t b]vfpg] ef/
k|ltjfbL kIfn] axg ug{' kg]{ Joj:yf u/]sf] 5 . nfu" cf}ifw -lgoGq0f_ P]g, @)##
sf] bkmf !@ tyf hLp df:g] a]Rg] sfo{ -lgoGq0f_ P]g, @)$# sf] bkmf & df em}+
lg/k]If k|df0fsf] ef/ k|ltjfbLdf /xg] pQm sfg"gL Joj:yfsf] dd{ / dg;fo xf]Og .
cbfntn] b]j]Gb| jfUn]nfO{ dltof/ xf]Og elg;s]kl5 lghsf] gfddf /x]sf] ;DklQ
d]/f] cfh{gsf] s;/L x'G5 < km};nfn] k'i6\ofO{ ug{ ;s]sf] 5}g . cfof]un] cfGtl/s
sfo{ ljz]ifsf nflu lgo'Qm / dgf]gog u/L lbPsf] lglZrt lgb]{zg kfng ug]{
;'lg/s'df/ 9'+u]n ;d]tnfO{ s'g} cy{ / cj:yfdf klg :jtGq x}l;ot /fVg] ljz]if1
dfGg, ;Demg ldNb}g . cleof]hg kIfn] s] s'g ;DklQ ;|f]t v'n]sf] / gv'n]sf] egL
bfjL ug{ g;s]sf] s'/f ljz]if cbfntsf] km};nfdf :jLsf/ ul/Psf] 5 . jfbL kIfn]
g} v'nfpg g;s]sf] g'vnfPsf] ljifodf cfTdut ?kdf cbfntn] 7x/ ug{' Gofo
ge} bof xf], d}n] bof x}g Gofo dfu]sf] x'F . ctM ljz]if cbfnt sf7df8f}+sf] km};nf
29

sfg"g, sfg'gL l;4fGt / Gofo ;+ut ;d]t gePsfn] pN6L u/L ;kmfO{ kfpFm .
k|ltjfbL b]j]Gb| jfUn]sf] k'g/fj]bgkq
dnfO{ dltof/sf] s;"/af6 ;kmfO{ lbPsf] xb;Dd ljz]if cbfntsf] km};nfdf
lrQ a'em] tfklg d]/f] ;DklQ lktfhLsf] cfh{gsf] 7x/ u/]sf]df lrQ a'em]g . vf/]h
e};s]sf] P]g ;d]tsf] ;hfoFsf] dfubfjL lnO{ cf/f]kkq k|:t't ePsfn] g]kfn sfg"g
JofVof ;DaGwL P]g, @)!) sf] bkmf $-_ Pj+ g]=sf=k= @)@(, lg=g+= &!!, k[i7
#*% df k|ltkflbt l;4fGt ;d]tsf] /f]xdf k|:t't d'2f rNg ;Qm}g . ;fljs P]gsf]
bkmf !% :jtGq g/x]sf] / xfnsf] P]gsf] bkmf @) :jtGq /x]sfn] oL bkmfx? aLr
df}lns leGgtf 5 . ;fljs P]gsf] bkmf !% cg';f/ To:tf] cg'dfg ug{ k"j{zt{sf]
?kdf pQm P]g cGtu{t ;hfoF x'g] s'g} s;"/df cleof]u nfu]sf] x'g' kg]{ /
/fi6;]jssf] kl/jf/sf ;b:ox?sf] yfxf eP;Ddsf] cfDbfgLsf] ;|f]tnfO{ ;d]t
To:tf] cg'dfgsf] bfo/fleq kf/]sf] 5 . k|rlnt P]gsf] bkmf @)-!_ n] oL b'j}
s'/fnfO{ cfTd;ft gu/]sf] Pj+ kl/jf/sf ;b:ox? afx]s s]an /fi6;]jsnfO{ dfq
z+sfsf] bfo/fdf /fv]sf] 5 .
ljz]if cbfntn] km};nfsf] k|d'v cfwf/ agfPsf] ef/tLo ;jf]{Rr cbfntf/f
lg0f{o ePsf] Sajjan Singh Vs. State of Punjab ePsf] d'2fsf] tYout l:ylt
k|:t't d'2fsf] eGbf leGg 5 . jt{dfg P]gsf] bkmf @) ;Fu ;/f]sf/ g} g/x]sf] cGo
b]zsf] ghL/ -h'g aGwgsf/L ;d]t x'Fb}g_ sf] k|of]u u/L ef/tLo ;jf]{Rr cbfntsf]
km};nfsf] unt cy{ nufO{ u/]sf] km};nf ldn]sf] 5}g . ldlt @)%(.#.% b]lv nfu"
ePsf] e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @) sf] agf]6n] of] bkmf kZrft\bzL{
k|efj lbg] u/L nfu" x'g] eGg] s'/f O{+lut u/]sf] 5}g . o;/L :ki6tM sfg"gn]
kZrft\bzL{ c;/ x'g] egL Joj:yf gu/]sf] cj:yfdf P]gsf] k|of]u eljionIoL
(prospective) x'G5 eGg] l;4fGt sfg"gdf k|rlnt /x]sf] 5 . pQm bkmf @) df
ljlwstf{n] kZrft\bzL{ c;/ lbg vf]h]sf] eP ljWj+zfTds ck/fw lgoGq0f P]g,
@)$@ sf] bkmf !!-@_ df h:tf] P]g kZrft\bzL{ k|of]u x'g] s'/fsf] :ki6 Joj:yf
ug{ ;lsGYof] . d"n k|ltjfbL lr/l~hjL jfUn]sf] gfdsf] ;DklQdf s'g} vf]6 gnufO{
;+ljwfg Pj+ sfg"g adf]lhd lghL cfh{g ul//x]sf] d b]j]Gb| jfUn], hf] slxNo} klg
;fj{hlgs kb wf/0f gu/]sf] k[ys JolQmn] cfh{g u/]sf] ;DklQnfO{ cGoyf cy{
30

ug{ ldNb}g . gofF sfg"g cfufdL lbgsf] nflu ul/g] Joj:yf xf] gsL ljt]sf
lbgsf nflu eg] ljZjk|l;4 sfg"gljb\ sf]ssf] egfO{ /x]sf] 5 . jt{dfg e|i6frf/
lgjf/0f P]g nfu" x'g' k"j{sf] ;DklQnfO{ 5fgljg ug{ ldNb}g . e|i6frf/ lgjf/0f P]g,
@)%( sf] k|:tfjgfaf6} pQm P]g e"tnIfL geO{ eljionIfL /x]sf] k|i6 5 . k|ltjfbL
lr/l~hjL jfUn]nfO{ k|:t't d'2fdf cg';Gwfgsf] nflu af]nfpg' eGbf sl/a & dlxgf
cl3 lghn] ;DklQ Goflos hfFra'em cfof]u ;dIf lbPsf] ;DklQ ljj/0fdf :jtGq
Jofkf/ Jofj;fo ug]{ 5f]/f a'xf/Lsf] gfdsf] ;DklQnfO{ cfgf] eGbf cnUu} /fVg
dfu u/]sf], k|ltjfbL lr/l~hjL jfUn]sf] gfpFdf Pp6f uf8L afx]s cGo ;DklQ
g/x]sf], lghn] of] o:tf] cfk/flws lqmofu/L e|i6frf/ u/]sf] egL ls6fgL cleof]u
gnufPsf], cbfntdf pkl:yt e} askq ug]{ ph"/stf{n] kqklqsfdf n]lvPsf
s'/fsf cfwf/df ph"/L lbPsf] egL 7f]; k|df0f lbg g;s]sf], csf{ ph"/stf{
cbfntsf] cfb]zfg';f/ pkl:yt x'g gcfPsf]af6 kmut Jofkf/ Jofj;fo ug]{ d
b]j]Gb| jfUn], hf] ;fj{hlgs kb wf/0f u/]sf] JolQm xf]Og, nfO{ e|i6frf/ lgjf/0f P]g,
@)%( sf] bkmf @@ cg';f/ d"n sf/0fL ;/x dfu bfjL lnPsf] cf/f]kkq clVtof/
b'?kof]u cg';Gwfg cfof]u P]g, @)$* sf] bkmf @-3_, -em_ Pj+ bkmf $ sf]
cfwf/df q'l6k"0f{ 5 . To;} u/L e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @-3_ sf]
v08 -!_-@_-#_-$_ adf]lhd d /fi6;]js ;d]t gx'Fbf d]/f xsdf pk/f]Qm b'j} P]gx?
cfslif{t x'g g;Sg] :ki6 eO{ d}n] ;kmfO{ ;d]t kfPsf] cj:yfdf d]/f] ;DklQ d]/}
7xg{' kg]{df d]/f] Jofj;flos cfh{gnfO{ lktfhLsf] u}/sfg'gL cfo 7xofO{ ePsf]
km};nf lj/f]wfefifk"0f{ 5 . cfly{s P]g, @)%* sf] bkmf $@ adf]lhd cfosf] :jo+
3f]if0ff u/L bzk|ltzt s/ a'emfPkl5 ;f] ljifodf k'gM 5fgljg gug]{ /fHon] sa"n
u/]sf] of]hgf cGtu{t d}n] a'emfPsf] /fhZjnfO{ c:jLsf/ u/L ePsf] km};nf ldn]sf]
5}g . cfly{s P]g, @)%* sf] bkmf $@-!_ n] h:tf];'s} ;|f]taf6 k|fKt u/]sf] cfo
ePklg :jo+ s/ 3f]if0fff/f cfos/ lt/]df To:tf] ;DklQsf] ;|f]tsf] af/] s'g} klg
k|of]hgsf] nflu 5fgljg ul/g] 5}g egL /fHon] cfgf] gful/s ;dIf k|lt1f u/L
;f] jdf]lhdsf] sfo{n] k"0f{tf k|fKt ul/;s]sf] cj:yfdf To;/L 3f]lift ;DklQsf]
;|f]tsf] af/]df /fHosf] g} s'g} c+un] 5fgljg ug{ k|df0f P]g, @)#! sf] bkmf #$ /
Doctrine of Promissory Estoppel n] ;d]t ldNb}g . d}n] sl/a # s/f]8 ^) nfv
a/fa/sf] x'g] s/ ?= #%,(@,$^). df}s}df bflvn u/L ;f] VDIS of]hgfsf] cjlw
31

;dfKt ePsf] sl/a & dlxgfkl5 cfPsf] e|i6frf/ lgjf/0f P]g, @)%( nfO{ cfwf/
agfO{ cufj} eP u/]sf] sfd s'/fnfO{ c;/ kfg{ g;Sg] sfg'gL l;4fGtsf] k|lts"n
cGoyf egL ePsf] km};nf ab/efuL 5 .
k|sfzd0fL zdf{ lj?4 dlGqkl/ifb\ ;lrjfno ;d]t ePsf] l/6 lgj]bgdf
ePsf] km};nf d]/f xsdf cfslif{t g} x'g] xf]Og . k|rlnt e|i6frf/ lgjf/0f P]g,
@)%( / clVtof/ b'?kof]u cg';Gwfg cfof]u P]g, @)$* d ;fj{hlgs kb wf/0f
gu/]sf] JolQmsf xsdf cfslif{t x'g] x'Fb}g . d ;d]tsf] nufgLdf ldlt @)%).#.(
ut] k|fOe]6 sDkgLsf] ?kdf btf{ /x]sf] g]kfn lehg 6]S; P08 PlS;lkl8;g k|f=ln=
sf] cfly{s jif{ @)%!%@ b]lv @)%@%# ;Dd 3f6f b]lvPsf] / @)%#%$ b]lv
@)%&%* ;Dd ?= #,^),*)#.%@ gfkmf b]lvPsf] egL bfjL ug]{ jfbLn] cfg}
bfjLsf] v08g ub}{ pQm sDkgLsf] cNkfOg 6feN;, DoflUglkm;]G6 / lxdfn
/]Ohg;Fu dfq sl/a ?= %,(%,&$,^^%.$^ sf] sf/f]af/ ePsf] :jLsfb}{ ;f] afkt ?=
^),!*,%^^. cfo cfh{g u/]sf] s'/f dfg]sfn] klg d Ps ko{6g Jofj;foL /xL
d]/f] sf/f]af/ b]vfOPsf] n]vf k/LIf0f k|ltj]bg eGbf a9L / a]Un} /x]sf] tYo d]/f]
aofg ;d]tsf] /f]xdf ;':ki6 /x]sf] 5 . cNkfOg 6feN;;Fu sf/f]af/ z'? x'g' cl3
g} @)%!.!).! b]lv @)%# cfiff9 d;fGt;Dddf g]kfn lehgn] #(@ hgf
ko{6snfO{ ;]jf k'ofPsf] ko{6g pBf]u dxfzfvfsf] /]s8{ cg';f/sf] sf/f]af/nfO{
xfn To;df lnPsf] z'Ns v'nfpg] cfwf/ k|df0f gePsfn] g]kfn /fi6 a}+saf6
Income and Employment Generation in Nepal ;DaGwdf !(*( df ul/Psf]
;e]{ k|ltj]bgsf] k[i7 !)& cg';f/sf] b/sf cfwf/df Reference lnFbf klg nueu
?= (!,&@,*)). sf] 6]ls sf/f]af/ ePsf] b]lvg'sf ;fy} g]kfn /fi6 a}+ssf]
@)%(.&.!% sf] kqfg';f/ cfly{s jif{ @)%#%$ sf] g]kfn lehgsf] s"n sf/f]af/
?= &(,$&,*%&.#@ / cWofudg ljefusf] ldlt @)%(.^.!& sf] kqdf pNn]lvt
($% hgf ko{6snfO{ 6]lsdf k7fPsf] s/f]af/ g]kfn /fi6 a}+ssf] pQm b/sf
cfwf/df hf]8\bf x'g] ?= @,*$,(!,&%). ;d]t cNkfOg 6feN;;Fu sf/f]af/ z'? x'g'
cl3sf] sf/f]af/ dfq $,%^,!@,$)&.#@ x'g cfpF5 . g]kfn lehgn] ;]jf k'ofPsf
ko{6sx? dWo] sDkgLsf] ;'emfj k'l:tsfdf ;'emfj lbg]sf] ;+Vof -hf] ;]jf k'ofPsf]
;a} ;+Vof xf]Og_ #%*@ sf] pQm k|ltj]bgsf] ;/b/ z'Nssf cfwf/df x]bf{ d]/f]
sDklgn] ?= (,((,#&,*)). sf] sf/f]af/ u/]sf] k|i6 5 .
32

d}n] aofgsf] qmddf k]z u/]sf] cfGtl/s Jofn]G;l;6 df # jif{sf] sf/f]af/

?= !#,)%,)$,^#&.() b]vfPsf]df cfslif{t gx'g] sDkgL P]g, @)%# sf] bkmf *@-!_
/ -@_ sf] xjfnf lb+b} n]vf g/fv]sf] ljifo sf]6\ofO{ ePsf] km};nf q'l6k"0f{ 5 . d]/f]
k|f=ln=sf] ko{6g Jofj;fo g]kfn, ef/t, e'6fg, ltAat;Dd km}lnPsf] s'/f sDkgLsf]
a|f];/x? / j]a;fO6sf] cfwf/df k|i6 x'G5 . d}n] aofgsf] qmddf k]z u/]sf]
cfGtl/s Jofn]G;;L6 nfO{ Verify g} ul/Pg . VDIS lt/]kl5 sfuhft gi6 u/]sf]
egL k|i6 u/]sf] cj:yfdf kl/l:ylthGo k|df0fsf] ?kdf /x]sf] Aofn]G;;L6nfO{
s]nfpg' kb{Yof] . g]kfn lehgn] cNkfOg 6feN;af6 lkmtf{ kfPsf] k'/} /sdnfO{
g]kfn lehgsf] cfDbfgL dfGg'kg]{df #) k|ltzt /sdnfO{ dfq lx;fadf u0fgfu/L
cfo dflgPsf] 5 . d"Nofg ug]{ ;a} dflg;x? cfof]usf] k|efjsf dflg; ePsfn]
ltgLx?n] lbPsf] k|ltj]bgn] ljz]if1sf] k|ltj]bgsf] x}l;ot /fVb}g . ;'lg/ s'df/
9']nnfO{ cfof]un] lgo'lQm glbPsf] s'/f lghsf] askqaf6 ;dly{t ePsf] 5 . lgh
;'lg/ s'df/nfO{ DANIDA n] lgh;Fu s/f/ u/L clVtof/ b'?kof]u cg';Gwfg
cfof]usf] sfo{df ;3fpg v6fPsf] / s/f/sf] zt{ g+= #=!@ df lghn] cfgf] sfd
lqmofsf] bf}/fgdf ;fj{hlgs kb wf/0f u/]sf] JolQmn] kbsf] b'?kof]u u/] gu/]sf]
;DaGwdf v'nfpg' kg]{ egL pNn]v ePsf]n] d ;fj{hlgs kb wf/0f gu/]sf]
JolQmsf] ;DklQ ;DaGwdf 5fgljg u/L lbPsf] slyt k|ltj]bgnfO{ cfslif{t g}
gx'g] k|df0f P]g, @)#! sf] bkmf @#-!_ adf]lhd ljz]if1sf] /fo ;/x k|df0f lnPsf]
;f] bkmf alv{nfk 5 .
3/ / 3/df ePsf ;fdfu|Lsf] d"Nofg ug]{ ljz]if1 elgPsf JolQmx?nfO{ P]g
adf]lhd lgo'Qm ul/Psf] 5}g . 3/sf] d"Nofg ubf{ cf]e/ x]8 s:6 gs6fO{ d"Nofg
ul/Psf] 5 . 3/sf] d"Nofg ubf{ @)$*)$( sf] b//]6 nfUg]df lauf] a9fpg]
b"lift dg;fon] @)%@)%# sf] b//]6 nufOPsf] 5 . lktf lr/l~hjL jfUn] / d}n]
u/]sf] aofgsf cfwf/df 3/sf] d"Nofg ug{' kg]{df d"Nofg k|ltj]bg afx]s
ljjflbt 3/sf] lgdf{0f nfut lglZrt ug{ g;lsg] egL d"Nofg adf]lhd g} d"No
tf]sL ePsf] km};nf ab/efuL 5 .
ctM dfly pNn]lvt a'Fbfx?sf cfwf/df d slxNo} s'g} ;fj{hlgs kb wf/0f
gu/]sf] d]/f] lghL cfh{gsf] ;DklQnfO{ u}/sfg'gL ?kn] lagf s'g} cfwf/ k|df0f d]/f]
Jofkf/ Jofj;fo;Fu laNs"n c;DalGwt ;fj{hlgs kb wf/0f u/]sf] d"n sf/0fL
33

/x]sf lktf k|ltjfbL lr/l~hjL jfUn]sf] u}/ sfg'gL cfo cfh{g 7xofO{ hDdf d'No
?= @,&@,%*,(@&.*! sfod ePsf] d]/f] Jofkfl/s cfh{gsf] ;DklQ hkmt x'g] u/L
ePsf] km};nf pN6fO{ d]/f] ;DklQ d]/f] g} sfod u/L kfpFm .
;fy} O/fsdf dfl/Psf !@ hgf g]kfnLsf] xTofsf] lj/f]wdf sf7df8f}+sf
ljleGg :yfgaf6 @)^!.%.!^ ut] lgl:sPsf] h'n';n] xfd|f] 3/df k|j]z u/L af= @
r (@(^ sf] k|f8f] uf8L af= # r %%(! sf] dfl6h sf/ nufot 3/sf ;Dk"0f{
kmlg{r/, sfk]{6, k|mLh, 6]lnlehg, sDKo"6/, 6]lnkmf]g, alQ, nufpg] tyf cf]5\ofpg]
;Dk"0f{ nQf sk8f ;d]t 89fP/ v/fgL kf/L gi6 ul/lbPsf] / ;s]hlt n'6L nu]sf]
Joxf]/f ;d]t hfgsf/L u/fpF5' .
k|ltjfbL c~h' zdf{ jfUn]sf] k'g/fj]bgkq
d]/f] ;DklQnfO{ ;;"/fsf] 7xofO{ ePsf] ljz]if cbfntsf] km};nfdf lrQ
a'em]g . @)%(.#.% b]lv nfu" ePsf] e|i6frf/ lgjf/0f P]g, @)%( n] ;fljs
e|i6frf/ lgjf/0f P]g, @)!& nfO{ vf/]h u/]sfn] hLljt 5}g . pQm vf/]h ePsf]
P]g adf]lhd tTsfnLg cj:yfdf s'g} sfd sf/jfxL geP gu/]af6 gofF P]gn]
lg/Gt/tf Pj+ dfGotf lbg'kg]{ cj:yf 5}g . To;dfklg k|:t't d'2f bfo/ ePkl5 ;f]
P]g vf/]h ePsf] ge} pQm P]g vf/]h ePkl5 ;f] P]gsf] bfjL lnO{ cf/f]kkq bfo/
ePsf]n] g]kfn sfg"g JofVof ;DaGwL P]g, @)!) sf] bkmf $-_ Pj+ g]=sf=k=
@)@(, lg=g+= &!!, k[= #*% df k|ltkflbt l;4fGt ;d]t cg';f/ k|:t't d'2f rNg
g;Sg]df kZrft\bzL{ c;/ lbO{ ePsf] km};nf kZrft\bzL{ c;/ ;DaGwL l;4fGtsf]
/f]xdf q'l6k"0f{ 5 . cg';Gwfgsf] qmddf af]nfpg' eGbf sl/a & dxLgf cl3 g}
;DklQ Goflos hfFra'em cfof]udf ;;"/f k|= lr/l~hjL jfUn]n] ;DklQ ljj/0f lbFbf
Jofkf/ Jofj;fo ug]{ 5f]/f a'xf/Lsf] gfdsf] ;DklQ cfgf] eGbf cnUu} /fVg dfu
u/]sf] cj:yfdf ;f] ;DklQ ;d]t lghs} 7xofO{ ePsf] km};nf q'l6k"0f{ 5 . cfly{s
P]g, @)%* cg';f/ VDIS cGtu{t !) k|ltzt a'emfPkl5 ;f] ljifodf k'gM 5fgljg
gul/g] egL /fHon] u/]sf] k|lt1f k'/f ug]{ /fHosf] bfloTj xf] .
o;/L d]/f] kltn] a'emfPsf] /fhZjnfO{ clZjsf/ u/L / cfslif{t gx'g] ghL/
nufO{ ePsf] km};nf Doctrine of Promissory estoppel ;d]tsf cfwf/df ab/efuL
5 . d]/f] kltsf] n]vf k/LIf0f k|ltj]bgdf b]vfOPsf] eGbf a9L / a]Un} sf/f]af/
34

/x]sf] s'/f lghsf] aofg ;d]taf6 k|i6 /x]sf] 5 . ctM slxNo} ;fj{hlgs kb wf/0f
gu/]sf d]/f klt k|= b]j]Gb| jfUn]sf] lghL cfh{gsf] ;DklQaf6 u/]sf] z]o/
nufgLnfO{ u}/ sfg'gL ?kn] lagf cfwf/ k|df0f d]/f kltsf] Jofkf/ Jofj;fo;Fu
c;DalGwt ;fj{hlgs kb wf/0f u/]sf d"n sf/0fL /x]sf ;;"/f k|= lr/l~hjL
jfUn]sf] u}/sfg'gL cfo cfh{g 7xofO{ hDdf d"No ?= *,$#,%)). sf] d]/f gfdsf]
z]o/x? hkmt x'g] u/L ePsf] km};nf ab/ u/L d]/f] z]o/ oyfjt sfod u/L
kfpFm .
k|ltjfbL zfGtfb]jL jfUn]sf] k'g/fj]bgkq
d}n] as;kq kfPsf] hUufnfO{ vl/b u/]sf] 7x/ u/L ePsf] ljz]if cbfntsf]
km};nfdf lrQ a'em]g . vf/]h eO{ ;s]sf] P]gsf] ;d]t bfjL lnO{ cleof]ukq k|:t't
ePsfn] g]kfn sfg"g JofVof ;DaGwL P]g, @)!) sf] bkmf $-_ Pj+ g]=sf=k=
@)@(, lg=g+= &!!, k[i7 #*% df k|ltkflbt l;4fGt ;d]tsf] /f]xdf k|:t't d'2f rNg
g;Sg] :ki6tfsf afah'b kZrft\bzL{ c;/ lbO{ ePsf] km};nf q'l6k"0f{ 5 . :jtGq
Jofkf/ Jofj;fo ug]{ 5f]/f a'xf/Lsf] ;DklQ cfgf] eGbf cnUu} /fvL x]g]{ egL klt
lr/~hLjL jfUn]]n] dfu u/]sf] cj:yfdf pQm ;Dk"0f{ ;DklQ 5f]/fs} 7xofO{ ePsf]
pQm km};nfn] d]/f] xsdf klg c;/ kf/]sfn] q'l6k"0f{ 5 . k|:t' ljifodf cfslif{t g}
gx'g] k|sfzd0fL zdf{ lj?4 dlGqkl/ifb\ ePsf] VDIS ;DaGwL ghL/ nufO{ ePsf]
km};nf Doctrine of promissory estoppel ;d]tsf cfwf/df ab/ efuL 5 . 5f]/f
b]j]Gb|sf] sf/f]af/ b]vfPsf] eGbf a9L / a]Un} lyof] . d}n] kfl/t u/fO{ lnPsf]
as;kqsf] lnvtaf6} d}n] xl/axfb'/ yfkfaf6 as; kfPsf] :ki6 x'Fbf x'Fb} lnvtsf]
y}nLnfO{ :jLsf/ ug]{ t/ lnvts} s}lkmotdf hlgPsf] d}n] as;kq kfpg' kg]{
sf/0fsf ?kdf /x]sf] Joxf]/fnfO{ c:jLsf/ u/L ePsf] km};nf a:t'lgi7 geO{
ljBdfg ;a"b k|df0f / k|ltkflbt ghL/ l;4fGt ;d]tsf] /f]xdf ab/efuL /x]sf] 5 .
ctM dfly pNn]lvt a'Fbfx?sf cfwf/df as;kq kfPsf] ;DklQnfO{ vl/b u/]sf]
egL 7xofO{ ePsf] km};nf pN6\ofO{ ab/ u/L d]/f] as;kqsf] ;DklQnfO{ as;kq
g} sfod ul/kfpFm .
o; cbfntsf] cfb]z
o;df cfly{s P]g, @)%* sf] bkmf !) sf] cg';"rL ^ sf] v08 $@-#_
35

jdf]lhd VDIS cGtu{tsf] cfos/ k|ltjfbLn] lt/L ;s]sf]df VDIS lt/L ;s]sf]
;DklQ ;d]t hkmt u/]sf]n] pQm bkmf !) cg';"rL ^, v08 $@-#_ sf] JofVof
;DaGwL sfg"gL k|Zg pkl:yt eO/x]sf] 5 eg] e|i6frf/ lgjf/0f P]g, @)!& vf/]h
eO{ e|i6frf/ lgjf/0f P]g, @)%( nfu" ePkl5sf] cj:yfdf vf/]h ePsf] P]gsf]
;d]t bfjL lnOPsf]df ;f] vf/]h ePsf] P]gnfO{ dfGotf lbO{ ljz]if cbfntaf6
km};nf ePsf] ;d]t b]lvG5 . To;} u/L k|ltjfbL b]j]Gb| jfUn] ;d]tnfO{ dltof/ tkm{
bfjL ePsf]df lghx?nfO{ dltof/sf] bfjLaf6 ;kmfO{ lbPklg lgh b]j]Gb| jfUn]n]
VDIS cGtu{tsf] cfos/ lt/L ;s]sf] ;DklQnfO{ hkmt ug]{ u/]sf] ljz]if cbfntsf]
km};nfdf k|ltjfbLx?sf] ;DklQsf] d"Nof+sg ubf{ km};nfdf lnOPsf cfwf/ /
k|ltjfbL b]j]Gb| jfUn] ;d]tsf k|ltjfbLx?sf] gfddf /x]sf] ;DklQ hkmt ug]{ t/
s;"/af6 ;kmfO{ lbg] u/]sf] tyf k|ltjfbL lr/l~hjL jfUn]sf] xsdf bfjL jdf]lhdsf]
ljuf] sfod gu/L sd ljuf] sfod u/L ljz]if cbfnt sf7df8f}+af6 ePsf] km};nf
k|df0f P]g, @)#! sf] bkmf %$ ;d]tsf] kl/k|]Iodf km/s kg{ ;Sg] b]lvFbf
c=j+=@)@ g+= sf] k|of]hgfy{ 5nkmnsf] ;"rgf b'a} kIfnfO{ lbO{ lgodfg';f/ k]z ug"[{
eGg] Joxf]/fsf] o; cbfntsf] ldlt @)^%.@.!$ sf] cfb]z .
o;df o;} cbfntdf bfo/ ePsf] k'g/fj]bs O{Zj/k|;fb kf]v/]n lj?4 g]kfn
;/sf/ ePsf] e|i6frf/ d'2fsf] ldl;n lemsfO{ cfPkl5 nufpsf kmf}=k'=g+=#!*%,
#!*&, #!** / #!*( sf d'2f ;d]t ;fy} /fvL lgodfg';f/ k]z ug"{ eGg]
Joxf]/fsf] o; cbfntsf] ldlt @)^&.@.#! sf] cfb]z .
o;df k|ltjfbL b]j]Gb| jfUn]sf] gfpFdf g]kfn OGe]:6d]06 a}+s
-a=lx=g+= !^#@%$)_, :6\of088{ rf6{8{ a}+s -a=lx=g+= !)@)%)%*%$@)!_,
lxdfnog a}+s -a=lx=g+= !@(#*)J_, a}+s ckm sf7df08' -a=lx=g+=
)&)!)))&)#@@_ / glan a}+s -a=lx=g+= )!!))!#(%(#)!_ df /x]sf a}+s
vftfx?df vftf vf]n]b]lv ldlt @)%(.(.# ;Ddsf] sf/f]af/sf] a}+s :6]6d]06 -/sd
hDdf u/]sf] / /sd lems]sf] Joxf]/f v'Ng] u/L_ kq k|fKt ePsf] ldltn] # lbgleq
k7fpg' egL ;DalGwt a}+ssf s]Gb|Lo sfof{nox?nfO{ kqfrf/ u/L dufO{ k|:t't d'2f
/ nufpsf] d'2fx? ;d]t ldlt @)^&.(.!!.! df x]bf{x]b}{df /fvL lgodfg';f/ u/L k]z
ug"{ eGg] Joxf]/fsf] o; cbfntsf] ldlt @)^&.(.! sf] cfb]z .
36

o; cbfntsf] 7x/
lgod jdf]lhd k]zL ;"rLdf r9L Ohnf; ;dIf k]z x'g cfPsf] k|:t't
d'2fdf k|ltjfbL lr/l~hjL jfUn]n] ;fj{hlgs kb wf/0f u/]sf] ;dodf clVtof/sf]
b'?kof]u u/L u}/sfg"gL tj/jf6 cfh{g u/]sf] -c+z j08fjf6 k|fKt rn crn
;DklQ, lghsf] j}+s df}Hbft, lghsf] 5f]/f b]j]Gb| jfUn]sf] Jofkf/ Joj;fojf6
cflh{t >f]t v'n]sf] ;DklQ / j'xf/L cGh' zdf{ jfUn]sf] z]o/dWo] l;4fy{ dlN6kn
OlGi6Ro"6sf] z]o/ jfx]s_ ?=#,@(,%%,)&@.#@ j/fj/sf] ;DklQ >LdtL zfGtfb]jL
jfUn], Psf3/sf 5f]/f b]j]Gb| jfUn] tyf j'xf/L cGh' zdf{ jfUn] ;d]tsf gfpFdf 3/
38]/L, a}+s Jofn]G;, uf8L vl/b tyf z]o/ nufgL u/]sf] x'Fbf lgh k|ltjfbL
lr/l~hjL jfUn]n] ;fj{hlgs kb wf/0f u/]sf] ;dodf u}/sfg"gL tj/af6 cldNbf]
tyf c:jfefljs ;DklQ cfo cfh{g u/]sf] b]lvg cfPsfn] k|ltjfbL lr/l~hjL
jfUn]n] ;fljs e|i6frf/ lgjf/0f P]g, @)!& sf] bkmf & sf] pkbkmf -!_, bkmf !%,
bkmf !^-u_ tyf xfn k|rlnt e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @) sf]
pkbkmf -!_ cGtu{t s;"/ u/]sf] x'Fbf lghnfO{ ;fljs e|i6frf/ lgjf/0f P]g, @)!&
sf] bkmf !%, bkmf !^-u_ / xfn k|rlnt e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf
@)-!_ / bkmf @)-@_ jdf]lhd u}/sfg"gL ?kdf cfh{g u/]sf] pk/f]Qm ;DklQ hkmt
u/L ?= #,@(,%%,)&@.#@ j/fj/sf] ljuf] jdf]lhd hl/jfgf, xb};Dd s}b tyf ;fljs
e|i6frf/ lgjf/0f P]g, @)!& sf] bkmf !$-s_ tyf xfn k|rlnt e|i6frf/ lgjf/0f
P]g, @)%( sf] bkmf @$ cg'?k xb};Dd yk s}b ;d]tsf] ;hfo u/L kfpmF .
;fy} k|ltjfbL b]j]Gb| jfUn]n] jfj'n] kbLo x}l;otsf] b'?kof]u u/L
e|i6frf/f/f cflh{t u}/sfg"gL ;DklQnfO{ cfk\mgf] gfddf /fvL ;f] ;DklQ cfk\mgf]
Jofkf/ Joj;foaf6 cfh{gu/]sf] ;DklQ xf] egL e'm7\7f s'/f JoQm u/L ;'ljwf, nfe
jfj'nfO{ lbg] / cfk"mn] lng] b'/fzoo'Qm sfo{ u/]sf] x'Fbf lghn] ;fljs e|i6frf/
lgjf/0f P]g, @)!& sf] bkmf !^-s_ tyf xfn k|rlnt e|i6frf/ lgjf/0f P]g, @)%(
sf] bkmf @@ sf] k|ltjGwfTds jfSo+fz cg'?k dltof/sf] s;"/ ug]{ k|ltjfbL
lr/l~hjL jfUn] ;/x k|yd bhf{sf] s;'/bf/ dltof/ b]lvg cfPsf]n] lghnfO{ ;f]xL
bkmf cg'?k d"n sf/0fL ;/x xb};Ddsf] s}b / ljuf] ?=#,@(,%%,)&@.#@ hl/jfgf
;d]tsf] ;hfo x'g tyf lghsf gfpFdf /x]sf] ;DklQ dWo] cf/f]kkqdf plNnlvt
;|f]t v'n]sf] ?=^),!*,%^^. afx]s cGo rn crn ;DklQ tyf lgh k|ltjfbL
37

lr/l~hjL jfUn]n] u}/sfg"gL ?kdf cflh{t ;DklQ Psf3/sf >LdtL zfGtfb]jL jfUn]
tyf j'xf/L cGh' zdf{ jfUn]sf gfpFdf /flvPsf :f|f]t gv'n]sf u}/sfg"gL rn crn
;DklQ ;d]t ;fljs e|i6frf/ lgjf/0f P]g, @)!& sf] bkmf !^-u_ tyf xfn
k|rlnt e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf $& tyf clVtof/ b'?kof]u
cg';Gwfg cfof]u P]g, @)$* sf] bkmf #) jdf]lhd sf/jfxL u/L bkmf @(-v_
jd]flhd hkmt u/L kfpmF eGg] ;d]t Joxf]/fsf] d'Vo c/f]k dfubfjL /x]sf] b]lvG5 .
z'? ljz]if cbfntaf6 k|ltjfbL lr/l~hjL jfUn]n] /fi6;]jssf] ?kdf
;fj{hlgs hjfkmb]xLsf] kbdf /x]sf jvt cfh{g u/]sf] b]lvPsf] rn crn ;DklQ
?=&),^$,()$.&! sf] dfq ;|f]t v'n]sf] k'i6L x'g cfPsf] / ;f] afx]s ;|f]t v'Ng
g;s]sf] ?=@,&@,%*,(@&.*! sf] rn crn ;DklQ cf/f]]kkq dfubfjL adf]lhd u}/
sfg"gL ?kdf cfh{g u/L cfkm\gf kl/jf/ b]j]Gb| jfUn] / cGh' zd{f jfUn] ;d]tsf
gfpFdf /fvL e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @)-!_ cGtu{tsf] s;"/ u/]sf]
7xofO{ u}/sfg"gL ?kdf cfh{g u/]sf] ;DklQ k|ltjfbL b]j]Gb| jfUn]sf gfpFdf b]lvP
tfklg ;f] ;DklQ cfh{g ubf{ k|ltjfbL b]j]Gb| jfUn] ;d]tsf] dt, ;xdt / ;+nUgtf
/x]sf] eGg] ldl;n ;+nUg k|df0faf6 k'i6L x'g g;s]sf]n] dltof/df ;hfo+ u/L kfpFm
eGg] lgh k|ltjfbL b]j]Gb| jfUn] pk/sf] bfjL gk'Ug] 7xofO{ ePsf] km};nf pk/ jfbL
k|ltjfbL b'j} tkm{af6 o; cbfntdf k'g/fj]bg kg{ cfPsf] 5 .
Ohnf; ;dIf ePsf] ;'g'jfOsf l;nl;nfdf jfbL g]kfn ;/sf/sf tkm{af6
/xg' ePsf ljfg pkGofoflwjQmfo >L wd{/fh kf}8]n / >L xl/k|;fb /]UdLn]
jx; ug'{ ePsf] lyof] . To;}u/L k|ltjfbLx? tkm{af6 pkl:yt ljfg jl/i7
clwjQmfo >L dxfb]jk|;fb ofbj / >L xl/x/ bfxfnsf ;fy} clwjQmfx? >L
clgns'df/ l;Gxf, >L s'df/ /]UdL / >L k/z'/fd sf]O/fnfn] jx; ug'{ ePsf]
lyof] . b'a} tkm{sf ljfg sfg"g Joj;foLx?n] ug'{ ePsf] jx; tyf jxfFx?n] k]z
ug'{ ePsf] lnlvt jx;gf]6 ;d]tsf] cWoog ubf{ jxfFx?n] d'Vo ?kdf b]xfosf
a'Fbfx? pNn]v ug'{ ePsf] b]lvG5 M
jfbL g]kfn ;/sf/sf tkm{af6 pkl:yt ljfgx?n] k]z ug'{ ePsf] jx; a'Fbf
e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf ^% cg';f/ klg e|i6frf/ lgjf/0f P]g,
@)!& e|i6frf/ lgjf/0f P]g, @)%( s} lg/Gt/tf xf] eGg] b]lvG5 .
dltof/sf] ;+nUgtf ck/fw x'Fbfsf] r/0fdf dfq xf]Og, ck/fw x'g' eGbf cl3
38

jf ck/fw ePkl5sf] r/0fdf klg x'g ;S5 .

e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @@ sf] k|ltaGwfTds afSof+z cg';f/
dltof/nfO{ klg d'VonfO{ ;/x ;hfo x'g' kb{5 . t;y{ ljz]if cbfntn]
dltof/sf] JofVof u/L k|ltjfbL b]j]Gb| jfUn]nfO{ cleof]u bfjLaf6 ;kmfO{ lbg]
u/L ePsf] km};nf q'l6k"0f{ /x]sf] 5 .
afa' lr/l~hjL jfUn]n] e|i6frf/ u/L sdfPsf] /sd cfkm\gf] gfpFdf cfpFb}5
eGg] s'/fsf] hfgsf/L b]j]Gb| jfUn]nfO{ cfkm\gf] gfpFdf /x]sf] a}+s vftfdf
/sd hDdf ubf{ x'g] g} x'G5, To;}n] lgh b]j]Gb| jfUn]nfO{ dltof/sf ?kdf
;hfo x'g' kb{5 .
u}/ sfg"gL ?kdf ;DklQ cfh{g u/L e|i6frf/ u/]sf] d'2fdf k|df0fsf] ef/
k|ltjfbLdf /xg] x'Fbf k|ltjfbLn] g} cfkm\gf] ;DklQ j}w cfo cGtu{tsf] xf]
egL k|dfl0ft ug'{ kb{5 . t/ ;f] bfloTj k|ltjfbL kIfn] k"/f ug{ ;s]sf]
cj:yf 5}g .
clVtof/ b'?kof]u cg';Gwfg cfof]un] cg';GwfgnfO{ k|efjsf/L agfpg
ljz]if1sf] ;]jf lng ;Sg] s'/fnfO{ clVtof/ b'?kof]u cg'';Gwfg cffo]u P]gn]
g} k|i6 u/]sf] 5 . P]gn] k|bfg u/]sf] clwsf/ cGtu{t g} ;'lg/s'df/
9'+u]nnfO{ b]j]Gb| jfUn]sf] Joj;flos sf/f]af/ / ;f] af6 ePsf] cfo olsg
ug{ lhDd]jf/L k|bfg ul/P x'Fbf To;df k|Zg ug{ ldNg] cj:yf 5}g .
lr/l~hjL jfUn]n] ;f+;b tyf dGqL kbdf jxfn /xFbf tnj eQf ;d]taf6
%^ nfv ?k}of k|fKt u/]sf] eGg] lhsL/ lnPklg lgh :jo+n] cbfntdf jofg
ubf{ ^ nfv ?k}of a}+sdf /x]sf] / ;f] eGbf c? /sd g/x]sf] egL pNn]v
u/]sf] cj:yfdf ljjGwgsf] l;4fGtn] klg cGoyf c'gdfg ug{ ldNb}g .
lr/l~hjL jfUn]n] @)$*, @)%# / @)%* ;fndf k]z u/]sf] ;DklQ
ljj/0fsf cfwf/df klg ck|Toflzt ?kdf ;DklQ a9\b} uPsf] b]lvPsf] 5 .
To:tf] ;DklQ ljj/0f c:jfefljs b]lvPdf To;sf cfwf/df sf/afxL ug{
;lsg] Joj:yf e|i6frf/ lgjf/0f P]g, @)!& sf] bkmf !% / e|i6frf/ lgjf/0f
P]g, @)%( sf] bkmf @) n] u/]sf] 5 .
zfGtfb]jL jfUn]n] ljz]if cbfntdf jofg ubf{ lsQf g+= #!& sf] hUuf
39

xl/axfb'/ yfkfaf6 as;kqaf6 k|fKt u/]sf] eg]tfklg lgh :jo+n]

clwsf/k|fKt clwsf/L ;dIf u/]sf] jofg tyf lr/l~hjL jfUn] / b]j]Gb| jfUn]
;d]tn] u/]sf] jofgaf6 ;f] hUuf vl/b u/L lnPsf] eGg] b]lvPsf] /
xl/axfb'/ yfkf js; lbg' kg]{ gftfsf JolQm ;d]t gePsf] x'Fbf pQm
hUufnfO{ js;kqaf6 k|fKt u/]sf] dfgL afx]s ug{ ldNg] cj:yf 5}g .
;g\ @))@ sf] hgj/L dlxgfdf dfq b]j]Gb| jfUn]sf] JolQmut vftfdf *)
nfv eGbf a9L a}+s bflvnf ePsf] b]lvPaf6 klg e|i6frf/ ePsf] tYo k'i6L
x'G5 .
b]j]Gb| jfUn]n] ;~rfng u/]sf] g]kfn lehgaf6 hDdf !* nfv cfDbfgL
u/]sf] eGg] s'/f ;f] sDkgLaf6 sDkgL /lhi6f/sf] sfof{ndf a'emfPsf]
n]vfk/LIf0f k|ltj]bgaf6 b]lvPsf] 5 .
b]j]Gb| jfUn]sf] jofgaf6} @)%) ;fn b]lv @)%$ ;fn;Dd b]j]Gb| jfUn]n]
;~rfng u/]sf] Joj;fo 3f6fdf lyof] eGg] b]lvPsf] 5 . t/ To; calwdf
;d]t b]j]Gb| jfUn]sf] gfddf ljleGg a}+sdf 7"nf] kl/0ffddf a}+s art /x]sf]
b]lvG5 eg] ;f]xL calwdf uf8L lsGg, hUuf lsGg / 3/ agfpg /sd
lbOPsf] eGg] jofg Joxf]/f /x]sf] 5 . To;af6 klg afa' lr/l~hjL jfUn]n]
e|i6frf/ u/]sf] /sd b]j]Gb| jfUn]sf gfddf /flvPsf] eGg] k'i6L x'G5 . t;y{
cf/f]kkq bfjL jdf]lhd k|ltjfbLx?nfO{ ;hfo / ;|f]t gv'n]sf] ;DklQ hkmt
x'g' kb{5 .
k|ltjfbLx?sf tkm{af6 pkl:yt ljfgx?n] k]z ug'{ ePsf] jx; a'Fbf
e|i6frf/ lgjf/0f P]g, @)!& sf] bkmf !% e|i6frf/ lgjf/0f P]g, @)%( sf]
bkmf @) b'a}nfO{ cfwf/ agfP/ cleof]u nufOPsf] x'Fbf Restrospective
effect x'g] u/L cleof]u nufOPsf] :ki6 x'G5 .
clVtof/ b'?kof]u cg';Gwfg cfof]un] ;fj{hlgs kb wf/0f u/]sf] JolQm
afx]s c?nfO{ d'2f bfo/ ug{ ;Sb}g .
5f]/f b]j]Gb| jfUn]n] Joj;fo u/L sdfPsf] ;DklQnfO{ cfwf/ agfP/ afa'
lr/l~hjL jfUn]nfO{ bf]ifL 7x/ ug{ ldNb}g .
40

 @)$* ;fn b]lv @)%( ;fn;Dd lg/Gt/ ?kdf k|ltlglw;efsf] ;b:o /x]sf
/ k6s k6s dGqL ;d]t ePsf lr/l~hjL jfUn]n] s] slt kfl/>lds
nufotsf] /sd k|fKt u/] eGg] s'/fsf] cflwsfl/s lgsfoaf6 hfgsf/L lng
;lsg]df ljz]if cbfntn] To;tkm{ k|of;;Dd klg u/]sf] 5}g . lgh
lr/l~hjL jfUn]n] kfl/>lds, b}lgs tyf e|d0feQf ;d]taf6 %^ nfv (!
xhf/ eGbf a9L /sd k|fKt u/]sf] egL ljj/0f k]z x'Fbf x'Fb} To;nfO{ j}w
cfosf ?kdf dfGotf glbO{ a}+sdf /x]sf] df}HbftnfO{ dfq lghsf] cfo dfgL
ePsf] km};nf q'l6k"0f{ 5 .
;|f]t v'n]sf] / gv'n]sf] ;DklQ s]nfO{ dfGg] eGg] ;DaGwdf klg ljj]s;Ddt
cfwf/ agfOPsf] 5}g .
lr/l~hjL jfUn]n] ;DklQ cfof]u ;dIf k]z u/]sf] ljj/0fdf 5f]/f a'xf/Lsf]
;DklQsf ;DaGwdf s}lkmotdf v'nfPsf] cj:yf x'Fbf ;f] s}lkmot Joxf]/fnfO{
klg cfwf/ agfOg' kb{5 .
lr/l~hjL jfUnn] of] of] e|i6frf/hGo lqmof u/]sf] eGg] slxF st} ph"/L
k/]sf] klg 5}g . s]an 5f]/fsf] gfddf /x]sf] ;DklQnfO{ lr/l~hjL jfUn]sf]
;DklQ dfgL e|i6frf/ u/]sf] eGg] cf/f]kdf d'2f rnfOPsf] x'Fbf cf/f]kkq
:jo+df k"jf{u|xk|]l/t /x]sf] 5 .
zfGtfb]jL jfUn]n] js;kqaf6 k|fKt u/]sf] hUufnfO{ ;d]t ;dfj]z u/L ljuf]
sfod ul/Psf] 5 . o; cbfntaf6 k|ltkflbt l;4fGtsf] /f]xdf klg ;f]
km};nf q'l6k"0f{ 5 .
ljz]if cbfntaf6 a'em\g' kg]{ k|df0fx? ;d]t ga'emL km};nf ul/Psf] x'Fbf ;f]
km};nf pN6L x'g' kg]{ cj:yf 5 .
Pp6f k|s[ltsf] Jofkf/ Joj;fo / ;f];Fu ;DalGwt cGo Jofkf/ Joj;foaf6
ePsf] cfonfO{ klg k|df0fdf u|x0f ug'{ kg]{ x'G5 . ;f] ;DaGwL :ki6 k|df0f
k]z x'g g;s] klg To;nfO{ cbfntn] Gofof]lrt cg'dfg ug{ ;Sg] x'G5 .
cfly{s P]g, @)%* n] :jo+ 3f]if0fff/f cfos/ lt/]df o:tf] ;DklQsf]
>f]tsf] jf/]df s'g}klg k|of]hgsf nflu 5fgljg gul/g] egL k|lta4tf JoQm
u/]sf] cfwf/df ;f]xL ljZjf;df k/L k|ltjfbL dWo]sf b]j]Gb| jfUn]n] s/
41

bflvnf u/]sf] x'Fbf lghsf] sf/f]af/ / lghn] u/]sf] cfo j}w xf] eGg] k'i6L
ePsf] 5 .
o:tf] s/ ;DaGwL scheme eg]sf] dishonesty nfO{ qmlds ?kdf honesty
df abNg] pkfo ePsfn] of] /fHosf] gLlt cGtu{t kb{5 . o:tf] scheme
NofpFbf /fHon] JoQm u/]sf] k|lta4tf k"/f ug'{ /fHosf] bfloTj xf] .
kmf}hbf/L cleof]u cGtu{t JolQmaf6 ePsf] s;"/nfO{ :ki6 ?kdf linkage
gb]lvFbf;Dd kl/jf/sf cGo ;b:o;Fu hf]8]/ x]g{ ldNg] x'Fb}g .
k]zf Joj;fo ug{ kfpg] xs ;+ljwfgn] k|Tofe"t u/]sf] 5 . b]j]Gb| jfUn]n]
u/]sf] sf/f]af/nfO{ klg ToxL ;+j}wflgs k|Tofe"lt cGtu{t x]l/g' kb{5 .
O{Zj/k|;fb kf]v/]nsf] d'2f -g]=sf=k=@)^^, c+s *_ df VDIS Pay ug]{n]
cfos/ P]g cGtu{tsf] known ;|f]t b]vfpg ;s]sf] cj:yf 5}g . t/ b]j]Gb|
jfUn]n] known source of income ;|f]t b]vfP/ s/ bflvn u/]sf] 5 . To;/L
bflvn u/]sf] s/ / lghsf] sf/f]af/sf aLrdf ;fy{s ;DaGw b]lvPkl5
To;df k|Zg p7fpg' x'Fb}g . To;sf] ;|f]t vf]Hg ;lsG5, 5fgljgsf] bfo/fdf
kfg{ ;lsG5, t/ j}w sf/f]af/af6 ePsf] cfonfO{ cg'dfgsf e/df cGoyf
k|dfl0ft ug{ vf]lhg' b'/fu|xk"0f{ x'G5 .
olb b]j]Gb| jfUn]n] /fhZj 5n]sf] eP ;f] ;DaGwdf 5'6[} cg';Gwfg u/L
sf/afxL ug{ ;lsG5 . t/ To;nfO{ e|i6frf/sf] ljifoj:t' dfgL hfoh / j}w
cfonfO{ OGsf/ ug{ ;lsFb}g .
b]j]Gb| jfUn]sf] sf/f]af/ olsg ug]{ ;DaGwdf ;'lg/s'df/ 9'+u]naf6 k]z
ul/Psf] k|ltj]bg cfkm}+df k"0f{ 5}g . ;f] k|ltj]bgdf l6s]l6 / xf]6naf6
cfpg] sldzgnfO{ k"0f{tM ;dfj]z ul/Psf] 5}g . 6]ls Joj;fo cGtu{t
ul/Psf sf/f]af/x?sf ljleGg cfofdx?nfO{ k|ltj]bgn] ;Djf]wg u/]sf] 5}g .
clVtof/ b'?kof]u cg'Gwfg cfof]uaf6 ljz]if1sf ?kdf lgo'Qm rf6{8{
Psfp06]06 ;'lg/s'df/ 9'+u]nnfO{ e|i6frf/ k|s[ltsf] ljjfbdf cg';Gwfg ug]{
of]Uotf, tflnd / cg'ejsf ljifodf cleof]hg kIfn] :ki6 ug{ g;s]sf] x'Fbf
lghsf] k|ltj]bgnfO{ k|df0fdf u|x0f ug{ ldNb}g .
sf/f]jf/sf ljleGg k|s[lt / To;df x'g] e'QmfgLdWo] cNkfOg 6fen ;le{;
42

dfkm{t ePsf] le;f q]ml86 sf8{ tkm{sf] e'QmfgLnfO{ dfq sf/f]af/ dfgL
cfosf] ;|f]t dflgPaf6 klg k|ltj]bg ck"0f{ /x]sf] b]lvPsf] 5 .
ljz]if cbfntdf b]j]Gb| jfUn]sf] jofgsf] ;=h= % dxTjk"0f{ 5, To;df
lghsf] ;+:yf dfkm{t ePsf sfd sf/afxLsf] ;Dk"0f{ ljj/0f k|:t't ul/Psf]
5, To;nfO{ ;Djf]wg gu/]sf] ;'lg/ s'df/ 9'+u]nsf] k|ltj]bg ck"0f{ / k"jf{u|x
k|]l/t ;d]t 5 . lsgeg] Pp6} ;+:yfn] sfd u/]sf ljleGg Ph]G;Lx?dWo]
s'g}af6 sldzg kfpg] / s'g}af6 sldzg gkfpg] eGg] x'Fb}g .
;f] k|ltj]bg clVtof/ b'?kof]u cg';Gwfg cfof]usf] lgb]{zgdf tof/ kfl/Psf]
xf], h'g s'/f lgh 9'+u]nn] u/]sf] askqaf6 klg k'i6L x'G5 . To:tf] q'l6k"0f{
k|ltj]bgsf cfwf/df cfo sfod u/L ePsf] ljz]if cbfntsf] km};nf :jtM
q'l6k"0f{ x'Fbf pN6L u/L k|ltjfbLx?n] cleof]u bfjLaf6 ;kmfO{ kfpg' kb{5 .
k|:t't d'2fdf cfh lg0f{o ;'gfpg] tf/]v tf]lsPsf]df ;Dk"0f{ ldl;n cWoog
u/L b'j} tkm{sf ljfg sfg"g Joj;foLx?n] p7fpg' ePsf] ax; a'Fbf ;d]tsf
cfwf/df x]bf{ d'Vo ?kdf b]xfosf k|Zgx?sf] lg/f]k0f u/L ljz]if cbfnt
sf7df8f}+sf] ldlt @)^!.$.& sf] km};nf ldn] gldn]sf] s] /x]5 eGg] ;DaGwdf
lg0f{o lbg' kg]{ ePsf] 5 M
!= e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @)-!_ ;fljs e|i6frf/ lgjf/0f
P]g, @)!& sf] bkmf !% sf] lg/Gt/tf xf] xf]Og <
@= lgh b]j]Gb| jfUn]n] :jo+ cfo 3f]if0ff ug]{ -VDIS_ Joj:yf cGtu{t cfo
3f]if0ff u/L s/ a'emfPsf] cj:yfdf To;/L s/ a'emfPsf] ;DklQsf]
;|f]tsf] j}wtf cbfntaf6 k/LIf0f ug{ ldNg] x'G5 jf x'Fb}g <
#= k|ltjfbL dWo]sf lr/l~hjL jfUn]n] clVtof/ b'?kof]u cg';Gwfg cfof]u /
ljz]if cbfnt sf7df8f}+ ;dIf jofgsf qmddf cfkm\gf] cfo egL pNn]v
u/]sf] /sd / lghn] j}wflgs ;|f]taf6 k|fKt u/]sf] egL k]z u/]sf
sfuhftx?af6 b]lvPsf] kfl/>lds nufotsf] cfosf aLrdf cGt/
/x]sf] cj:yfdf lghsf] jf:tljs cfo lgwf{/0f ubf{ s'g s'/fnfO{ cfwf/
agfpg' kg]{ x'G5 <
$= k|ltjfbLx? dWo] lr/l~hjL jfUn], zfGtfb]jL jfUn] / b]j]Gb| jfUn]sf]
43

gfddf /x]sf] hUufsf] ljuf] sfod ug]{ ;Gbe{df lnvtdf pNn]v ePsf]
d"No jf k|d'v lhNnf clwsf/Lsf] ;+of]hsTjdf /x]sf] d"Nof+sg ;ldltn]
lgwf{/0f u/]sf] d"No dWo] s'g d"NonfO{ cfwf/ agfO{ ljuf] sfod ug'{ kg]{
xf] <
%= k|ltjfbL dWo]sL zfGtf jfUn]n] clVtof/ b'?kof]u cg';Gwfg cfof]u;dIf
jofgsf qmddf lsQf g+= #!& sf] hUuf vl/b u/]sf] egL pNn]v u/]sf]
t/ ;f] hUuf js;kqaf6 k|fKt u/]sf] eGg] lnvtaf6 b]lvPsf] cj:yfdf
To:tf] hUufnfO{ js;kqaf6 k|fKt u/]sf] egL lghL cfh{g cGtu{tsf]
dfgL afx]s ug{ ldNg] x'G5 jf x'Fb}g <
^= k|ltjfbL dWo]sf b]j]Gb| jfUn] ;+nUg /x]sf] Joj;foaf6 ePsf] sf/f]jf/ /
lghsf] v'b cfo lglZrt ug]{ ;DaGwdf cfwf/ agfOPsf] ;'lg/ s'df/
9'+u]nf/f clVtof/ b'?kof]u cg';Gwfg cfof]u ;dIf k|:t't ul/Psf]
k|ltj]bgn] ;du| Joj;flos sf/f]jf/ ;DaGwL tYox?nfO{ ;d]6]/
ljZn]if0f u/L lgisif{df k'u]sf] cj:yf b]lvG5 jf b]lvFb}g < / lghsf] v'b
cfo s] slt sfod x'g] x'G5 <
&= k|ltjfbL dWo]sf lr/l~hjL jfUn]af6 ePsf] elgPsf] u}/sfg"gL ?kdf
;DklQ cfh{g u/L e|i6frf/ u/]sf] eGg] s;"/df k|ltjfbL b]j]Gb| jfUn]sf]
;+nUgtf b]lvG5 jf b]lvFb}g / lghnfO{ dltof/sf] ?kdf lng ldNg]
cj:yfsf] ljBdfgtf 5 jf 5}g <
log} k|Zgx?sf] ;Gbe{df k|ltjfbLsf] ;|f]t v'n]sf] ;DklQ / ;|f]t gv'n]sf]
;DklQ olsg ug]{ cfwf/af6 lgisif{ lgsfNb} lg0f{odf k'Ug' kg]{ b]lvg cfpF5 .
;j{k|yd, e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @) sf] pkbkmf -!_ ;fljs
e|i6frf/ lgjf/0f P]g, @)!& sf] bkmf !% sf] lg/Gt/tf xf] xf]Og < eGg] k|Zgsf]
lg?k0f ul/g' kg]{ b]lvG5 . e|i6frf/ lgjf/0f P]g, @)!& nfO{ e|i6frf/ lgjf/0f P]g,
@)%( n] vf/]h u/]sf] 5 . ldlt @)%(.#.% b]lv nfu" ePsf] pQm P]gsf] bkmf @)
sf] pkbkmf -!_ df /x]sf] sfg"gL Joj:yf / ;fljssf] e|i6frf/ lgjf/0f P]g, @)!&
sf] bkmf !% df /x]sf] sfg"gL Joj:yf b]xfo jdf]lhd /x]sf] 5 M
44

e|i6frf/ lgjf/0f P]g, @)!& sf] bkmf !%= cg'dflgt s;"/ M

of] P]g cGtu{t ;hfo x'g] s'g} s;"/df cleof]u nfu]sf] /fi6;]jssf] ;fydf /x]sf]
lghsf] / lghsf] kl/jf/sf ;b:ox?sf] yfxf eP;Ddsf] cfDbfgLsf] >f]tsf]
cg'kftdf gldNbf] cfly{s ;fwg jf ;DklQ ePsf] jf lghn] To;/L gldNbf] pRr
hLjg:t/ agfPsf] jf c? s;}nfO{ 7"nf] bfg bftJo as; lbPsf] km]nf k/]df lghn]
cbfntnfO{ To;sf] ;Gtf]ifhgs x'g] ;j'b lbg ;s]df afx]s u}/sfg"gL ?kn] l/;jt
lnPsf] cg'dfg ul/g]5 / s]jn cg'dfgsf] cfwf/df s;"/bf/ 7xofO{ cbfntaf6
km};nf ePsf] 5 eGb}df ;f] km};nf ab/ x'g ;Sb}g .
e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @)= u}/sfg"gL ?kdf ;DklQ cfh{g u/]sf]
dflgg]M
-!_ k|rlnt sfg"g adf]lhd ;fj{hlgs kb wf/0f u/]sf] dflgg] /fi6;]jsn] k|rlnt
sfg"g adf]lhd k]z u/]sf] ;DklQ ljj/0f cldNbf] tyf c:jfefljs b]lvg
cfPdf jf lghn] dgfl;j sf/0f lagf cldNbf] / c:jfefljs pRr hLjg:t/
ofkg u/]df jf cfkm\gf] x}l;oteGbf a9L s;}nfO{ bfg, bftJo, pkxf/, ;fk6L,
rGbf jf as; lbPsf] k|dfl0ft ePdf To:tf] ;DklQ s] s:tf] >f]taf6 cfh{g
u/]sf] xf] eGg] s'/fsf] lghn] k|dfl0ft ug'{kg]{5 / gu/]df To:tf] ;DklQ
u}/sfg"gL ?kdf cfh{g u/]sf] dflgg]5 .
;fljs P]gnfO{ lj:yflkt ug]{ xfnsf] e|i6frf/ lgjf/0f P]gsf] bkmf @) sf]
pkbkmf -!_ n] u/]sf] Joj:yf ;fljs P]gsf] bkmf !% sf] Joj:yf eGbf ;f/e"t
?kdf g} km/s /x]sf] eGg] k|ltjfbL kIfsf] egfO{ /x]sf] 5 . s'g} klg sfg"gsf]
JofVof ubf{ To;sf] p2]ZonfO{ klg ljrf/ k'ofOg' kb{5 eGg] s'/fnfO{ lj;{g
ldNb}g . jf:tjdf sfg"gsf] JofVof eg]s} ljwflosL dg;fo cyf{t\ ;DalGwt
ljwfog lgdf{0fsf] cfjZostf, To;sf] sf/0f / To;n] u|x0f u/]sf] p2]Zo kQf
nufpg' xf] . k|:t't d'2fsf ;Gbe{df e|i6frf/ lgjf/0f P]g, @)!& sf] vf/]hL /
e|i6frf/ lgjf/0f P]g, @)%( sf] k|f/Desf] p2]Zo eg]sf] b]zdf JofKt x'Fb} uPsf]
e|i6frf/sf] hfnf]nfO{ tf]8\g] / ;'zf;go'Qm ;dfhsf] lgdf{0f ug]{ g} xf] . o;
s'/fnfO{ e|i6frf/ lgjf/0f P]g, @)%( sf] k|:tfjgfn] klg k'i6L ub{5 . pQm P]gsf]
k|:tfjgfdf :ki6 ?kdf ;j{;fwf/0fsf] ;'v, zflGt / cfly{s lxtsf] lgldQ
;dfhdf cfly{s cg'zf;g, g}ltstf / ;bfrf/ sfod /fVg e|i6frf/ lgjf/0fsf
45

;DaGwdf ;dfofg's"n sfg"gL Joj:yf ug{ jf~5gLo ePsf] s'/f pNn]v ul/Psf]
5 . ;dfhdf cfly{s cg';f;g, g}ltstf / ;bfrf/ sfod /fVg ;dofg's"n sfg"gL
Joj:yfsf] cfjZostfjf]w ul/Paf6 g} tTsfnLg sfg"gL Joj:yfn] ;f] ;d:ofnfO{
;Djf]wg ug{ g;s]sf] eGg] :ki6 x'G5 . s'g} klg gofF aGg] sfg"gn] ljutsf sdL
sdhf]/LnfO{ x6fpg] p2]Zo /fv]sf] x'G5, ljutdf ePsf ck/fwhGo lqmofnfO{
pGd"lQm lbg] u/L ;fdfGotof sfg"gx? aGb}gg\ . sfg"gsf] JofVof ubf{ klg of]
kIfnfO{ Wofg lbg} kb{5 .
;fljs P]gsf] bkmf !% df ul/Psf] cg'dflgt s;"/ ;DaGwL Joj:yf /
jt{dfg P]gsf] bkmf @) sf] pkbkmf -!_ n] u}/sfg"gL ?kdf ;DklQ cfh{g u/]sf]
dflgg] Joj:yfsf] d"n dd{ eg]sf] tL b'a} sfg"gL Joj:yf /fi6;]jssf] cfDbfgLsf]
>f]tsf] cg'kftdf lgh;Fu gldNbf] cfly{s ;fwg jf ;DklQ ePsf] jf gldNbf] pRr
hLjg:t/ agfPsf] jf c? s;}nfO{ cfkm\gf] x}l;ot eGbf a9L bfg, bftJo, pkxf/,
;fk6L, rGbf jf as; lbPsf] ljifo;Fu ;DalGwt /x]sf] / To:tf] sfo{nfO{ s;"/sf
?kdf kl/eflift ub}{ ;hfo ;d]t tf]lsPsf] / b'a}df k|df0f k'ofpg' kg]{ ef/
k|ltjfbLdf g} /flvPsf] l:yltdf ;fljs / xfnsf b'a} sfg"gL Joj:yfnfO{ tflTjs
?kdf km/s /x]sf] egL cy{ ug{ / dfGg ldNg] cj:yf b]lvFb}g .
o; ;DaGwdf o; cbfntsf] a[xt\ k"0f{ Ohnf;af6 g]kfn ;/sf/ lj=
O{Zj/k|;fb kf]v/]n ;d]t ePsf] u}x| sfg"gL ;DklQ cfh{g u/L e|i6frf/ u/]sf] d'2f
-g]=sf=k=@)^^, c+s *, lg=g+=*@)), k[i7 !@#%_ df klg lj:t[t ?kdf ljj]rgf e}
;s]sf] 5 . h;df e|i6frf/ lgjf/0f P]g, @)!& sf] bkmf !% df cg'dflgt s;"/
;DaGwL Joj:yf /x]sf] b]lvG5 eg] e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @) n]
u}/sfg"gL ?kdf ;DklQ cfh{g u/]sf] dflgg] Joj:yf u/]sf] kfOG5 . oL b'a} sfg"gL
Joj:yf /fi6;]jssf] cfDbfgLsf] >f]tsf] cg'kftdf lgh;Fu gldNbf] cfly{s ;fwg
jf ;DklQ ePsf] jf gldNbf] pRr hLjg:t/ agfPsf] jf c? s;}nfO{ cfkm\gf]
x}l;ot eGbf a9L bfg, bftJo, pkxf/, ;fk6L, rGbf jf as; lbPsf] ljifo;Fu
;DalGwt /x]sf] / ljjflbt b'a} sfg"gL Joj:yfn] cfDbfgLsf] >f]tsf] cg'kftdf
gldNbf] cfly{s ;fwg jf ;DklQ /fv]sf] jf cfDbfgLsf] t'ngfdf gldNbf] pRr
hLjg:t/ agfPsf] jf c? s;}nfO{ 7"nf] bfg, bftJo, pkxf/, ;fk6L, rGbf jf
as; lbPsf] sfo{nfO{ s;"/sf ?kdf kl/eflift u/]sf], b'a}sf nflu ;hfo ;d]t
46

tf]lsPsf] / k|df0f k'ofpg' kg]{ ef/ k|ltjfbLdf /flvPsf] l:yltdf oL b'a}nfO{ Ps}
;dfg -Equal Footing_ sf xf]Ogg\ / kl5Nnf] P]gsf] bkmf @)-!_ sf] Joj:yf klxnf]
P]gsf] bkmf !% sf] lg/Gt/tf xf]Og egL eGg' sfg"g JofVof ;DaGwL l;4fGt tyf
e|i6frf/ h:tf s7f]/ bfloTjo'Qm s;"/sf ;DaGwdf cjnDjg ul/Fb} cfPsf] Goflos
cEof; ;d]tn] cg'dlt k|bfg gug]{ eGg] ;d]tsf cfwf/df xfnsf] e|i6frf/
lgjf/0f P]g, @)%( sf] bkmf @)-!_ sf] Joj:yf ;fljs e|i6frf/ lgjf/0f P]g,
@)!& sf] bkmf !% sf] lg/Gt/tf xf] egL JofVof e};s]sf] ;Gbe{df ;f] eGbf km/s
?kdf o; Ohnf;af6 yk ljj]rgf / JofVof ug]{ cfjZostf / cj:yf b]lvPg .
t;y{ o; ;DaGwdf k|ltjfbLx?af6 lnOPsf] lhsL/;Fu ;xdt x'g ;lsPg .
ca, bf];|f] k|Zg cyf{t\ lgh b]j]Gb| jfUn]n] :jo+ cfo 3f]if0ff ug]{ -VDIS_
Joj:yf cGtu{t cfo 3f]if0ff u/L s/ a'emfPsf] cj:yfdf To;/L s/ a'emfPsf]
;DklQsf] ;|f]tsf] j}wtf cbfntaf6 k/LIf0f ug{ ldNg] x'G5 jf x'Fb}g < eGg]
;DaGwdf x]bf{ k|:t't d'2fdf k|ltjfbLdWo]sf b]j]Gb| jfUn]n] ldlt @)%*.(.@^ / ldlt
@)%*.!).#) df ;d]t u/L hDdf ?= #%,(@,$^). cfos/ bflvn u/]sf] eGg]
s'/fdf ljjfb 5}g . To;/L s/ a'emfPsf] cj:yfdf ;f]xL sfg"gL Joj:yfsf
cfwf/df s'g} 5fgljg gul/g] ljZjf;df k/L cfkm"n] cfkm\gf] cfDbfgL ljj/0f v'Ng]
;a} sfuhftx? gi6 u/L ;s]sf] x'Fbf ;f] ;DaGwdf xfn cfP/ k|Zg p7fpg gldNg]
eGg] ;d]tsf] lhsL/ u/]sf] kfOG5 . o; ;DaGwdf ljrf/ ubf{ k|ltjfbL b]j]Gb|
jfUn]n] cfosf] :jo+ 3f]if0ff u/L s/ ltg]{ ;DaGwdf cfwf/ agfPsf] sfg"gL
Joj:yfnfO{ x]g'{ kg]{ x'G5 . lghn] cfly{s P]g, @)%* nfO{ cfwf/ agfP/ cfos/
bflvn u/]sf] eGg] b]lvG5 . pQm cfly{s P]g, @)%* sf] bkmf bkmf !) cGtu{tsf]
cg';"rL ^ sf] bkmf $@-!_ df cfosf] :jo+s/ 3f]if0ff ;DaGwL Joj:yf ul/Psf]
kfOG5 . h; cg';f/ h:tf];'s} >f]taf6 k|fKt u/]sf] cfo ePklg cfos/ P]g,
@)#! tyf ;fljsdf k|rlnt g]kfn sfg"g adf]lhd cfos/ nfUg] @)%& cfiff9
d;fGt;Dd cfh{g u/]sf] t/ o:tf] cfodf nfUg] s/ glt/]sf] JolQmn] @)%* kf}if
leq o:tf] ;DklQsf] @)%* >fj0f ! df /x]sf] d"Nosf] !) k|ltztn] :jo+
3f]if0fff/f cfos/ lt/]df o:tf] ;DklQsf] >f]tsf] jf/]df s'g}klg k|of]hgsf nflu
5fgljg ul/g] 5}g . o;/L cfly{s P]gn] cfos/ k|of]hgsf nflu To:tf] Joj:yf
u/]sf] / To;/L cfos/ lt/]sf] cj:yfdf :jo+ 3f]if0ff ul/Psf] ;DklQsf] >f]tsf]
47

jf/]df s'g}klg k|of]hgsf nflu 5fgljg gul/g] elgPsf] s'/fnfO{ cfwf/ agfO{
cfos/ afx]s cGo s'g} klg k|of]hgsf nflu ;d]t ;DklQsf] ;|f]t vf]Hg g;lsg]
u/L lj:tf/ ug{ ;lsg] x'Fb}g . lsgeg] cfly{s P]g, @)%* sf] pQm sfg"gL Joj:yf
s/ Joj:yfkg;Fu dfq ;DalGwt 5 . cGo k|of]hg;Fu To;sf] ;DaGw 5}g / x'g
klg ;Sb}g . hxfF;Dd clVtof/ b'?kof]u cg';Gwfg cfof]un] cg';Gwfg ug]{ ;Gbe{
cfpF5, pQm cfof]u ;+ljwfg cg'?k ul7t ePsf] / cfof]unfO{ ;+ljwfgf/f g} sfd,
st{Jo / clwsf/ k|bfg ul/Psf] x'Fbf cGo ;fdfGo sfg"gn] ;+j}wflgs c+usf]
clwsf/ If]qnfO{ ;+s'lrt t'Nofpg ;Sg] cj:yf klg x'Fb}g .
o:t} ljifo ;dfj]z ePsf] k"j{ p4[t g]kfn ;/sf/ lj= O{Zj/k|;fb kf]v/]n
;d]t ePsf] e|i6frf/ d'2fdf o; cbfntsf] j[xt\ k"0f{ Ohnf;af6 e|i6frf/
lgjf/0f P]g, @)!& / e|i6frf/ lgjf/0f P]g, @)%( b'a}n] /fi6;]js afx]ssf cGo
JolQm ;d]tnfO{ cg';Gwfgsf] bfo/fleq ;dflxt u/]sf] kl/k|]Iodf /fi6;]js
afx]ssf cGo JolQmn] VDIS sfo{qmd dfkm{t cfosf] :jo+ 3f]if0ff u/L s/ ;d]t
lt/L ;s]kl5 lghnfO{ cGo k|rlnt sfg"g adf]lhd ;DklQsf] >f]t v'nfpg' kg]{
jfWotf gx'g] egL pGd'lQm lbg' kg]{ s'g} cfwf/ / sf/0f b]lvFb}g . t;y{ k|:t't
d'2fsf d'Vo k|ltjfbL O{Zj/k|;fb kf]v/]nsL Psf3/sL >LdtL piff kf]v/]nn] VDIS
sfo{qmd dfkm{t cfosf] :jo+ 3f]if0ff u/L s/ lt/]s} cfwf/df lghnfO{ k|:t't d'2fdf
k|ltjfbL agfpg jf lghsf] gfddf /x]sf] ;DklQsf] ;|f]t vf]Hg jf lghnfO{ ;d]t
5fgljgsf] bfo/fdf Nofpg gldNg] egL ;+emg / dfGg ldNg] cj:yf gb]lvg] egL
l;4fGt sfod e};s]sf] 5 eg] To; cl3 g} cfly{s P]g, @)%* sf] bkmf !)
cGtu{tsf] cg';"rL ^ sf] bkmf $@ sf] pkbkmf -!_ / -#_ sf] Joj:yfnfO{
;+ljwfg;Fu aflemPsf] egL lgj]bs hglxt ;+/If0f d~rsf tkm{af6 clwsf/k|fKt
clwjQmf k|sfzd0fL zdf{ ;d]t lj?4 dlGqkl/ifb\ ;lrjfno ;d]t ePsf] ;Dat\
@)%( ;fnsf] l/6 g+= *$ sf] l/6 lgj]bgdf o; cbfntsf] ljz]if Ohnf;af6
ldlt @)^).@.! df VDIS ;DaGwL o:tf] vfnsf] gLltut Joj:yfaf6 ;+ljwfgsf]
wf/f (*-!_ cg';f/sf] clVtof/ b'?kof]u cg';Gwfg cfof]usf] clwsf/nfO{ ;+s'lrt
/ lgolGqt u/]sf] eGg g;lsg] egL JofVof e} ;s]sf] b]lvG5 .
plNnlvt JofVof eGbf klg cem km/s ?kdf clwjQmf sdn]z lj]bLsf]
d'2f -)^%WS))!(_ df o; cbfntsf] ljz]if Ohnf;af6 ldlt @)^&.$.@& df
48

@)^%.^.# sf] g]kfn /fhkqdf k|sflzt ;"rgfsf] bkmf #$ sf] Joj:yfn] cfk/flws
jf u}/sfg"gL ?kaf6 cfh{g u/L pQm cfb]z jdf]lhd :jo+ 3f]if0ff u/L /fHonfO{ s/
ltl/Psf] ;DklQsf] ;|f]tsf af/]df a'em\g / ;hfo ug{af6} /f]s nfuPsf] b]lvPsf]
eGg] ;d]tsf cfwf/df bkmf #$ df plNnlvt h'g;'s} ;|f]taf6 cfh{g u/]sf]
;DklQsf] ;|f]t af/]df 5fgljg ug{ gkfpg], To; ;DaGwL sfuhftx? uf]Ko /xg],
s'g} klg lgsfon] x]g{ jf k|df0fdf lng gkfpg] Pj+ tL sfuhftsf] cfwf/df 3f]ifs
pk/ s'g} klg P]g jdf]lhd d'2f rnfpg / ;hfo ug{ ;lsg] 5}g eGg] Joj:yfnfO{
ab/ x'g] 7xofPsf] 5 .
o; cbfntaf6 k|ltkflbt plNnlvt l;4fGtx?sf] kl/k|]Iodf klg cfos/
a'emfPsf] eGg] dfq cfwf/df k|ltjfbL dWo]sf b]j]Gb| jfUn]sf] ;DklQsf] ;|f]tsf]
j}wflgstfsf ;DaGwdf 5fgljg jf k/LIf0f ug{ gldNg] eGg] cj:yf b]lvPg . t;y{
;f] tkm{sf] k|ltjfbLx?sf] lhsL/;Fu klg ;xdt x'g ;lsPg .
k|ltjfbL lr/l~hjL jfUn]n] ljz]if cbfntaf6 cfkm\gf] j}w cfonfO{ ;d]t
u0fgf gul/Psf] egL lhsL/ lnPsf] ;Gbe{df k|ltjfbL dWo]sf lr/l~hjL jfUn]n]
clVtof/ b'?kof]u cg';Gwfg cfof]u / ljz]if cbfnt sf7df8f}+ ;dIf jofgsf
qmddf cfkm\gf] cfo egL pNn]v u/]sf] /sd / lghn] j}wflgs ;|f]taf6 k|fKt u/]sf]
egL k]z u/]sf sfuhftx?af6 b]lvPsf] kfl/>lds nufotsf] cfosf aLrdf
cGt/ /x]sf] cj:yfdf lghsf] jf:tljs cfo lgwf{/0f ubf{ s'g s'/fnfO{ cfwf/
agfpg' kg]{ x'G5 < eGg] k|Zg p7\g' :jfefljs 5 . ;f] tkm{ ljrf/ ubf{ ljz]if
cbfnt sf7df8f}+n] :jo+ k|ltjfbL lr/l~hjL jfUn]s} jofgaf6 lghsf] kfl/>lds
tyf eQf ;d]tsf] art ?=^,^^,(!!.%@ dfq xf] eGg] b]lvg cfPsf] /
cleof]ukqdf ;|f]t gv'n]sf] egL bfjL lnPsf ;DklQdf cfkm\gf] kfl/>lds eQf
nufotsf ;|f]taf6 cflh{t /sd k/]sf] 5 egL k|ltjfbLn] lhsL/ lng g;s]sf] x'Fbf
To; ljifodf k|j]z u/L cbfntn] lg?k0f ug{ gldNg] lgisif{ lgsfn]sf] b]lvG5 .
k|ltjfbL lr/l~hjL jfUn]n] o; cbfnt ;dIf k'g/fj]bg ubf{ cfkm"n] !) jif{eGbf
a9L ;do ;f+;b tyf dGqL kbdf /xFbf tnj eQf ?=%^,(!,@%!.*% k|fKt u/]sf]
egL k]z u/]sf] ljj/0fsf ;DaGwdf ljz]if cbfntn] ;DalGwt lgsfo;Fu a'emL
cfo olsg ug'{ kg]{df a}+sdf /x]sf] ?=^,^^,(!!.%@ nfO{ dfq cfo dfgL u/]sf]
km};nf q'l6k"0f{ 5 egL lhsL/ lnPsf] kfOG5 . t/, k|ltjfbL lr/l~hjL jfUn] :jo+n]
49

cbfnt ;dIf u/]sf] jofg -;=h=$ / ^_ df :ki6 ?kdf cfkm\gf] kfl/>lds, eQf,
j}b]lzs e|d0faf6 kfPsf] /sd g]kfn a}+s ln= / g]kfn OGe]i6d]G6 a}+sdf ^ nfv
/fv]sf] 5', c? ;a} ;DklQ 5f]/f b]j]Gb|sf] cfh{gsf] ;DklQ xf], cfkm\gf gfddf /x]sf]
uf8L ;d]t b]j]Gb|sf] Jofkf/sf] cfh{gaf6 hf]l8Psf] xf] egL n]vfPsf] / o; cbfnt
;dIf u/]sf] k'g/fj]bgdf klg cfkm\gf] kfl/>lds nufotsf] ;|f]taf6 k|fKt cfo
lgh tyf kl/jf/sf ;b:osf gfdsf] ;DklQdWo] s] s'g ;DklQdf k/]sf] 5 egL
v'nfpg ;s]sf] kfO{+b}g .
jx;sf qmddf ;d]t Ohnf;af6 k6s k6s ;f] ;DaGwdf :ki6 ug{ cfu|x
ubf{ k|ltjfbL tkm{sf ljfg sfg"g Joj;foLn] k|ltjfbL lr/l~hjL jfUn]sf gfdsf]
a}+s vftfdf /x]sf] ?=^,^^,(!!.%@ afx]ssf] cGo rn crn ;DklQsf] ;|f]tsf
?kdf lghsf] kfl/>lds nufotsf] olt /sd k/]sf] 5 egL v'nfpg ;Sg' ePg .
cfkm\gf] gfddf /x]sf] a}+s df}Hbft afx]s cfkm\gf] tyf kl/jf/sf cGo ;b:osf]
gfddf /x]sf] ;Dk"0f{ ;DklQsf] ;|f]t eg]sf] 5f]/f b]j]Gb| jfUn]sf] Joj;foaf6 cflh{t
/sd g} xf] egL k6s k6s pNn]v u/]sf] cj:yfdf cfkm\gf] cGo cfo klg /x]sf]
egL lhsL/ lnFb}df To;nfO{ s'g ;DklQsf] ;|f]t dfGg] eGg] k|Zg p7\g' :jfefljs
x'G5 . t/ of] k|Zgsf] ;Gtf]ifhgs / j:t'k/s hjfkm k|ltjfbL :jo+n] lbg g;s]sf]
/ b]j]Gb| jfUn]n] klg cfkm\gf] tyf kl/jf/sf cGo ;b:osf] gfddf /x]sf] rn crn
;DklQnfO{ cfkm\gf] cfo;|f]t;Fu cGof]Gofl>t u/fO{ jofg u/]sf] -;=h= ^ df_ x'Fbf
cbfntn] cGoyf JofVof u/L lgh lr/l~hjL jfUn]sf] yk cfo sfod ug{ /
To;nfO{ cd's ;DklQsf] ;|f]tsf ?kdf dfGotf lbg ldNg] b]lvPg .
olb lghsf] j}w cfo cyf{t\ kfl/>lds, eQf nufotaf6 ePsf] cfDbfgL
?=%^,(!,@%!.*% /x]sf] cj:yf lyof] eg] lghn] cfkm\g} kTgL zfGtfb]jL jfUn]sf
gfddf /x]sf] 3/ hUuf / cfkm"n] ;'ljwfdf vl/b u/]sf] uf8L ;d]t 5f]/f b]j]Gb|
jfUn]sf] Joj;foaf6 ePsf] cfoaf6 vl/b u/]sf] egL lhsL/ lng] lyPgg\ egL
:jfefljs cg'dfg ug{ ;lsG5 . k/Gt' lgh lr/l~hjL jfUn]n] jofgsf qmddf
cfkm\gf] gfddf a}+sdf /x]sf] /sdnfO{ dfq cfkm\gf] kfl/>lds, eQf nufotsf] /sd
dfg]tfklg lgh @)$* ;fnb]lv lg/Gt/ ?kdf ;f+;b kbdf jxfn /xL lar lardf
dGqLsf] lhDd]jf/L ;d]t jxg u/]sf] / k6s k6s ljb]z e|d0fdf ;d]t uPsf] eGg]
s'/fdf ljjfb 5}g . To;/L lgoldt ?kdf kfl/>lds nufotsf] ;'ljwf kfpg] kbdf
50

/x]sf JolQmn] 3/fo;L cfjZostfsf cfwf/df 3/fo;L ;fdfgx? hf]8\b} hfg]

:jfefljs ;+efjgfnfO{ gsfg{ ;lsFb}g . a}+sdf hDdf ePsf] afx]ssf] /sd To:t}
3/fo;L ;fdu|Lx?, kl/jf/sf] b}lgs hLljsf]kfh{g / cGo e}k/L cfpg] vr{df ;d]t
k|of]u ePsf] x'g ;Sg] ;+efjgfnfO{ klg OGsf/ ug{ ldNb}g . t;y{ lgh lr/l~hjL
jfUn]n] cfkm\gf] kfl/>lds nufotsf] ;|f]taf6 cflh{t /sdsf ;DaGwdf lghsf]
gfddf a}+sdf /x]sf] /sd afx]s 3/sf] cfGtl/s ;fh;Hhf / kmlg{r/ afx]ssf]
cGo ;DklQ;Fu hf]8]/ To;nfO{ 5'6[} cl:tTj k|bfg ug{ ldNg] cfwf/ b]lvg cfPg .
k|ltjfbLx? dWo] lr/l~hjL jfUn], zfGtf jfUn] / b]j]Gb| jfUn]sf] gfddf /x]sf]
hUufsf] ljuf] sfod ug]{ ;Gbe{df lnvtdf pNn]v ePsf] d"No jf k|d'v lhNnf
clwsf/Lsf] ;+of]hsTjdf /x]sf] d"Nof+sg ;ldltn] lgwf{/0f u/]sf] d"No dWo] s'g
d"NonfO{ cfwf/ agfO{ ljuf] sfod ug'{ kg]{ xf] < eGg] ;DaGwdf ljrf/ ubf{ jfbL
kIfsf] k'g/fj]bgdf d'VotM cg';Gwfg ubf{ sfod ePsf] d"Nos} cfwf/df lghsf]
jt{dfg cfly{s x}l;ot t'ngf u/L c:jfefljs cfh{g xf] jf xf]Og egL olsg ug'{
kg]{, lnvtsf] d"NonfO{ ;DklQsf] d"No dfGg gldNg] egL lhsL/ lnOPsf] b]lvG5 .
cleof]ukq;fy k|:t't ul/Psf] ljj/0f cg';f/ zfGtfb]jL jfUn] / b]j]Gb| jfUn]sf
gfddf sf7df8f}+ / lrtjg lhNnfdf /x]sf hUufx?sf] s"n d"No ?=!,!(,%),))).
sfod ul/Psf] b]lvG5 . To;/L d"No sfod ubf{ sf7df8f}+sf] xsdf sf7df8f}+sf
k|d'v lhNnf clwsf/L / lrtjgsf] xsdf ToxfFsf k|d'v lhNnf clwsf/Lsf]
cWoIftfdf ul7t d"Nof+sg ;ldltsf] d"Nof+sg d'r'NsfnfO{ cfwf/ agfOPsf] 5 .
ljz]if cbfntn] kfl/t lnvtsf cfwf/df hUufsf] hDdf d"No ?=^&,*@,*^(. dfq
ljuf] sfod u/]sf] 5 . o;} ;Gbe{df k|ltjfbL b]j]Gb| jfUn]n] o; cbfnt ;dIf ldlt
@)^&.%.! df k|df0f a'emL kfpmF eGg] Joxf]/fsf] lgj]bg ;fy k]z u/]sf] clVtof/
b'?kof]u cg';Gwfg cfof]un] cldNbf] tyf c:jfefljs hLjg ofkg ;DaGwdf
cjnDjg u/]sf ;fdfGo dfGotfx? -General Norms_ nfO{ ;d]t Ohnf;af6
cWoog ul/Psf] lyof] . ;f] Norms df hUuf hldgsf] vl/bljqmLsf] d"No
;DaGwdf cGo k|df0f sfuhn] cGoyf k|dfl0ft ePdf afx]s /lhi6]zg kfl/t
lnvt d"NonfO{ g} hUuf hldgsf] vl/bljqmLsf] d"No dflgg] s'/f pNn]v ePsf]
;Gbe{df ljz]if cbfntaf6 ;f] Norms eGbf km/s ?kdf d"Nof+sg u/]sf] eGg] klg
b]lvFb}g . pQm Norms cfof]usf] ldlt @)^).!).!( sf] lg0f{oaf6 ljsl;t ul/Psf]
51

b]lvFbf To; cl3 g} bfo/ ePsf] k|:t't d'2fdf cfslif{t x'g] cj:yf klg 5}g . hUuf
hldgsf] d"No ;doqmddf kl/jt{g x'g' :jfefljs} b]lvG5 . hxfF;Dd ljjflbt lsQf
hUufx?sf] d"No / To;sf] ;|f]tsf] klxrfg ug]{ ;Gbe{ cfpF5, Tof] :jefjtM vl/b
jf k|fKt ul/Ps} ;dosf] d"Nodf cfwfl/t x'g' kb{5 . lsgeg] k|d'v lhNnf
clwsf/Lsf] cWoIftfdf ul7t d"Nof+sg ;ldltn] xfnsf] ahf/ d"No ;d]tnfO{
cfwf/ dfgL d"No sfod ug]{ x'Fbf vl/bljqmLsf] ;dosf] d"NonfO{ To;n] ;d]6\g
;Sb}g .
ljjflbt hUufx? @)%) ;fnb]lv @)%* ;fn;Dd ljleGg ldltdf vl/b
ul/Psf] eGg] s'/f cleof]ukqdf pNn]v ePsf] ljj/0faf6} b]lvg cfpF5 . @)%)
;fndf vl/b ul/Psf] hUufsf] ahf/ d"No @)%( ;fndf :jefjtM a9L g} x'G5, t/
@)%) ;fndf vl/b ul/lng] JolQmn] ToxL ;dodf k|rlnt d"No xfnL hUuf vl/b
ul/lnPsf] lyof] egL :jfefljs cg'dfg ug{ ;lsG5 . jfbL kIfaf6 d"Nof+sg
;ldltsf] d"Nof+sg d'r'NsfnfO{ cfwf/ dfgL hUufsf] d"Nof+sg k|:t't u/]tfklg
lnvt d"NonfO{ cGoyf xf] egL k'i6L ug]{ k|oTg slxF st} u/]sf] kfO{+b}g .
cflwsfl/s lgsfodf l/tk"j{s /lhi6]zg b:t'/ ;d]t a'emfO{ kfl/t u/L lnPsf]
lnvtnfO{ ck|dfl0ft bfjLs} e/df cGoyf ;+1f lbg klg ldNb}g . t;y{ lnvt
d"NonfO{ cfwf/ dfgL zfGtfb]jL jfUn] gfdsf sf7df8f}+ dxfgu/kflnsf j8f g+= &3
l:yt lsQf g+= $$$, $$@, $)*, $$!, $$#, #!& / b]j]Gb| jfUn] gfdsf
sf7df8f}+ dxfgu/kflnsf j8f g+= @( l:yt lsQf g+=!^$*, @!&@, @!&# -lsQf
g+=@!&@ / @!&# sf] xsdf b]j]Gb| jfUn]sf] lx:;fsf] dfq_ tyf lrtjg h'6kfgL %s
l:yt lsQf g+= #)&, #)^, $$%, @%), lrtjg v}/xgL *s l:yt lsQf g+= &!*
P]=&u l:yt lsQf g+= $&#, $&), lrtjg k+rsGof *s l:yt lsQf g+= *$!,
*$#, *$%, *$&, *$(, *%! / ^^% sf hUufx?sf] lnvt d"Nosf cfwf/df
hDdf d"No ?=^&,*@,*^(. ljuf] sfod u/]sf] ljz]if cbfntsf] km};nf ;f] xb;Dd
ldn]s} b]lvg cfof] .
k|ltjfbL dWo]sL zfGtf jfUn]n] clVtof/ b'?kof]u cg';Gwfg cfof]u;dIf
jofgsf qmddf lsQf g+= #!& sf] hUuf vl/b u/]sf] egL pNn]v u/]sf] t/ ;f]
hUuf js;kqaf6 k|fKt u/]sf] eGg] lnvtaf6 b]lvPsf] cj:yfdf To:tf] hUufnfO{
js;kqaf6 k|fKt u/]sf] egL lghL cfh{g cGtu{tsf] dfgL afx]s ug{ ldNg] x'G5
52

jf x'Fb}g < eGg] k|Zgdf ljrf/ ubf{ k|ltjfbLx?n] ls=g+= #!& sf] hUuf k|ltjfbL
zfGtf b]jL jfUn]n] js;kqjf6 kfPsf] cj:yfdf To;nfO{ dfGotf glbg] u/L ePsf]
ljz]if cbfntsf] km};nf q'l6k"0f{ /x]sf] 5 egL lhls/ lnPsf] kfOG5 . pQm lsQf
g+= #!& sf] hUuf as;kqsf] lnvtaf6 k|FKt ePsf] eGg] s'/fdf ljjfb 5}g . bftf
xl/axfb'/ yfkf /x]sf] ldlt @)%).*.@# sf] kfl/t js;kq lnvtsf] s}lkmot
Joxf]/fdf tkfO{ zfGtf b]jLn] dnfO{ k/L cfPsf] sfd sfhdf d2t ug'{ ePsf] x'gfn]
l/emfP jfkt pQm hUuf xf=j= ul/lbPF egL n]lvPsf] kfOG5 . ljz]if cbfntn] d'Vo
?kdf k|ltjfbL lr/l~hjL jfUn] / b]j]Gb| jfUn]sf] jofgdf zfGtfb]jL / b]j]Gb|
jfUn]sf] gfddf /x]sf ;a} ;DklQnfO{ b]j]Gb| jfUn]sf] cfo;Fu hf]l8Psf] x'Fbf ;f]
hUuf ;d]t /sd lng' lbg' u/L vl/b ul/Psf] eGg] lgisif{ lgsfn]sf] kfOG5 .
k|ltjfbL zfGtf b]jL :jo+n] clVtof/ b'?kof]u cg';Gwfg cfof]u ;dIf jofg ubf{
;=h= $ df sl/a ! /f]kgL & k};f hUuf dWo] & cfgf hlt @)%))%! lt/ vl/b
u/]sf] x'g ;S5 . To;kl5 afFsL hUufx? qmdzM kl5 kl5 vl/b u/]sf] x'g ;S5 .
pQm hUuf vl/b ubf{ ;a} /sd 5f]/fn] g} lbPsf] xf] . s] slt /sdaf6 vl/b u/]sf]
xf], yfxf ePg egL pNn]v u/]sf] cj:yf 5 . lghn] ljz]if cbfnt ;dIf jofg
ubf{ ;=h= % df pQm lsQf g+= #!& sf] hUuf js;kqaf6 k|fKt u/]sf] egL lhsL/
lnPsf] ePtfklg k|ltjfbL lr/l~hjL jfUn]sf] jofgsf] ;=h= $ df / b]j]Gb| jfUn]sf]
jofgsf] ;=h= ^ df ;f] ;d]tsf] hUuf b]j]Gb| jfUn]sf] Joj;foaf6 sdfPsf]
/sdaf6 vl/b u/]sf] egL pNn]v u/]sf] b]lvG5 . To;/L cfkm" / cfkm\gf Psf3/sf
kl/jf/sf cGo ;b:o ;d]tn] vl/b u/]sf] egL :jLsf/ u/]sf] / bftf xl/axfb'/
yfkf;Fusf] gftf ;DaGw Pj+ l/emfPsf] ljifo cfkm}+df c:ki6 / b'ljwfhgs /x]sf]
l:yltdf lnvtdf js;kq pNn]v ePs} e/df To;nfO{ /sd vr{ gu/L k|fKt
ePsf] ;DklQ dfgL k|:t't d'2fsf] kl/lwaf6 afx]s ug{ ldNg] b]lvPg . t;y{
zfGtfb]jL jfUn]sf] gfddf /x]sf] lsQf g+= #!& sf] pQm hUufnfO{ ;d]t ;dfj]z
u/L ljuf] sfod u/]sf] ljz]if cbfntsf] km};nf ;f] xb;Dd dgfl;j g} b]lvof] .
k|:t't d'2fdf k|ltjfbL dWo]sf b]j]Gb| jfUn] ;+nUg /x]sf] Joj;foaf6 ePsf]
sf/f]jf/ / lghsf] v'b cfo lglZrt ug]{ ;DaGwdf cfwf/ agfOPsf] ;'lg/ s'df/
9'+u]nf/f clVtof/ b'?kof]u cg';Gwfg cfof]u ;dIf k|:t't ul/Psf] k|ltj]bgn]
;du| Joj;flos sf/f]jf/ ;DaGwL tYox?nfO{ ;d]6]/ ljZn]if0f u/L lgisif{df
53

k'u]sf] cj:yf b]lvG5 jf b]lvFb}g < / lghsf] v'b cfo s] slt sfod x'g] x'G5 <
eGg] k|Zg pkl:yt x'g cfPsf] 5 . ;f] ;DaGwdf x]bf{ k|:t't d'2fsf k|ltjfbL
lr/l~hjL jfUn]n] cfkm" pk/sf] e|i6frf/sf] cleof]uaf6 aRgsf nflu cfkm" /
cfkm\gf] kl/jf/sf ;b:osf gfddf /x]sf] rn crn ;DklQsf] ;|f]tsf ?kdf cfkm\gf]
5f]/f b]j]Gb| jfUn]f/f ;~rflnt Joj;fosf] cfDbfgLnfO{ b]vfPsf] eGg] cfwf/df
cleof]hg kIff/f k|ltjfbL dWo]sf b]j]Gb| jfUn] ;+nUg /x]sf] Joj;fo / To;af6
ePsf] v'b cfosf] lgwf{/0fsf nflu clVtof/ b'?kof]u cg';Gwfg cfof]u P]g,
@)$* sf] bkmf @! cg';f/ ljz]if1 ;d]tsf] ;xof]u lnOPsf] eGg] s'/f
cleof]ukqaf6 b]lvg cfpF5 . cleof]ukqdf pNn]v ul/P cg';f/ To:tf] ljz]if1
;]jf k|bfg ug]{ rf6{8{ PsfpG6]G6 ;'lg/s'df/ 9'+unn] k]z u/]sf] k|ltj]bgdf b]j]Gb|
jfUn]sf] Joj;flos kmd{sf ?kdf /x]sf] g]kfn lehg 6]S; P08 PS;lkl8;g
k|f=ln=n] DoflUglkm;]06 6feN; P08 6';{ k|f=ln=, lxdfn /]Ohg k|f=ln= / cNkfOg
6feN; ;le{; k|f=ln=;Fu u/]sf] sf/f]af/nfO{ k|d'v ?kdf cfwf/ agfOPsf] b]lvG5 .
lgh b]j]Gb| jfUn]sf] Joj;fo / To;sf] sf/f]jf/ olsg ug]{ ;DaGwdf b]xfosf
sfuhftx?sf] cWoog ul/Psf] egL k|ltj]bgdf ;"rL ;d]t k|:t't ul/Psf] 5 M
!= b]j]Gb| jfUn]n] k]z ug'{ ePsf] DoflUglkm;]G6 6fen P08 6';{ k|f=ln=7d]n
Pjd\ lxdfn /]Ohg k|f=ln=-6fen P08 6';{_ ;Fu g]kfn lehg 6]S; P08
PS;lkl8;g k|f=ln= n] u/]sf] sf/f]af/x?sf] lan ef}r/ tyf cGo
sfuhftx? .
@= ! g+= a'Fbfsf] lan ef}r/x?;Fu ;DalGwt vftfjxL tyf vftfsf] ljj/0f
-Account Statement_ .
#= g]kfn lehg 6]S; P08 PS;lkl8;gn] cNkfOg 6fen ;le{;
k|f=ln=b/af/dfu{;Fu ljb]zL ko{6sx?n] qm]l86 sf8{ dfkm{t e'QmfgL u/]sf]
sf/f]af/x?sf] ljj/0f -Account Statement_ .
$= # g+= a'Fbf;Fu ;DalGwt lan ef}r/x? Pj+ vftfjxL .
%= g]kfn lehg 6]S; P08 PS;lkl8;g k|f=ln=n] cfkm\gf] sf/f]af/ calwdf
cfh{g u/]sf] ljb]zL d'b|fsf] ljj/0f ;DaGwL g]kfn /fi6 a}+s Pjd\ ko{6g
pBf]u dxfzfvfsf] clen]v .
^= g]kfn lehg 6]S; P08 PS;lkl8;g k|f=ln=sf] a}+s vftfx?sf] ljj/0f
54

-Bank Statement_ .
&= g]kfn lehg 6]S; P08 PS;lkl8;g k|f=ln=n] u/]sf] sf/f]af/ Pjd\ cfh{g
u/]sf] sldzg cfDbfgLsf] ;DalGwt DofUgLlkm;]G6 6feN; P08 6';{
k|f=ln= / lxdfn /]Ohg k|f=ln=-6fen P08 6';{_ n] pknAw u/fPsf]
cflwsfl/s kq .
*= g]kfn lehg 6]S; P08 PS;lkl8;g k|f=ln=n] cNkfOg 6fen ;le{;
k|f=ln=b/af/dfu{;Fu qm]l86 sf8{ dfkm{t u/]sf] hDdf sf/f]af/ k|dfl0ft
ug]{ cflwsfl/s kq .
(= g]kfn lehg 6]S; P08 PS;lkl8;g k|f=ln=n] ldlt @*.!@.!((* b]lv
@&.!).@))) ;Dd hDdf &() ljb]zL ko{6sx?nfO{ kbofqfdf k7fPsf]
ljj/0fsf] cWofudg ljefun] k|dfl0ft u/]sf] k|ltlnlkdf ljb]zL
ko{6sx?n] kbofqf u/] jfkt >L % sf] ;/sf/nfO{ lt/]sf] cg'dlt z'Ns
/ ;f]sf] lan g+= pNn]v ePsf] sfuhft .
!) sDkgL /lhi6f/sf] sfof{nodf sDkgL btf{ ubf{ g]kfn lehg 6]S; P08
PS;lkl8;g k|f=ln=sf] z]o/ ;+/rgf / z]o/ xf]N8/x?sf] z]o/ lx:;f
sfod /x]sf] sfuhft .
o;/L ljleGg sfuhftx?sf] cWoog, 5fgljg / cg';Gwfgsf] qmddf lgh
b]j]Gb| jfUn] ;+nUg /x]sf] g]kfn lehgsf] Jofj;flos sf/f]jf/ olsg ug]{
l;nl;nfdf DoflUglkm;]G6 6fen P08 6';{ k|f=ln=, lxdfn /]Ohg k|f=ln= / cNkfOg
6fen ;le{; k|f=ln=;Fusf] sf/f]jf/nfO{ g} cfwf/ agfOPsf] b]lvG5 . ;f] k|ltj]bgsf]
k|s/0f -s_ df b]j]Gb| jfUn] ;+nUg /x]sf] g]kfn lehg 6]S; P08 PS;lkl8;g
k|f=ln=n] l6s]l6 sf/f]jf/df u/]sf] 6fen Ph]G;L;Fusf] s"n sf/f]af/ / s"n
cfDbfgL -Gross Income_ sf af/]df / k|s/0f -v_ df b]j]Gb| jfUn] ;+nUg /x]sf]
g]kfn lehg 6]S; P08 PS;lkl8;g k|f=ln=n] qm]l86 sf8{ dfkm{t cNkfOg 6fen
;le{; k|f=ln=b/af/dfu{;Fu u/]sf] s"n sf/f]jf/sf af/]df pNn]v ul/Psf] kfOG5 .
;f] dWo] k|s/0f -s_ df g]kfn lehgn] u/]sf] l6s]l6 sf/f]af/ / ;f] af6 ePsf]
s"n cfDbfgLsf] ljj/0f k|:t't ub}{ DoflUglkm;]G6 6fen P08 6';{ k|f=ln= / lxdfn
/]Ohg k|f=ln= ;Fusf] sf/f]af/nfO{ pNn]v ul/Psf] 5 . k|ltj]bgdf DoflUglkm;]G6
6fen P08 6';{ k|f=ln= 7d]n;Fusf] !((( gf]e]Da/ @& b]lv @))@ cS6f]a/ #)
55

;Ddsf] sf/f]af/ egL ?=(%,#*,!$!.@) -cd]l/sL 8n/ !,)%,$##.(& / g]kfnL d'b|f

?=!*,*^,&(* ;d]t_ sf] sf/f]af/ k|:t't ub}{ ;f] jfkt hDdf ?=!*,(^,&!!.$%
sldzg cfDbfgL ePsf] Joxf]/f pNn]v ul/Psf] 5 . To;}u/L lxdfn /]Ohg k|f=ln= 6fen P08 6';{_ 7d]n;Fusf] @))) cS6f]a/ !@ b]lv @))@ d] !( ;Ddsf]
sf/f]af/ egL ?=!,)),)#,&)#.%% -cd]l/sL 8n/ !,@),@@^.*% / g]kfnL d'b|f
?=!@,&*,*$!.)% ;d]t_ sf] sf/f]af/ k|:t't ub}{ ;f] jfkt hDdf ?=!$,)),(!(.!#
sldzg cfDbfgL ePsf] Joxf]/f pNn]v ul/Psf] 5 . o;/L b'a} 6fen Ph]G;L;Fusf]
s"n sf/f]af/ ?=!,(%,$!,*$$.&% e} ;f] jfkt hDdf ?=#@,(&,^#).%* sldzg
cfDbfgL ePsf] eGg] tYo k|ltj]bgaf6 b]lvg cfPsf] 5 . of] tYonfO{ k|ltj]bgsf]
a'Fbf g+= @ n] klg k'i6L u/]sf] 5 . k|ltj]bgsf] a'Fbf g+= @ df lgh b]j]Gb| jfUn]n]
k]z u/]sf] g]kfn lehg 6]S; P08 PS;lkl8;g k|f=ln=n] DoflUglkml;oG6 6fen
P08 6';{ k|f=ln=Pj+ lxdfn /]Ohg k|f=ln=-6fen P08 6';{_ ;Fu u/]sf] l6s]l6
Joj;fo;Fu ;DalGwt clen]vx? ;f]xL clen]v;Fu ;DalGwt 6fen Ph]G;Ldf uO{
hfFr ubf{ ;xL ePsf] kfOof]] elgPaf6 g]kfn lehgn] tL 6fen Ph]G;L;Fu u/]sf]
l6s]l6 Joj;fo / ;f] jfkt k|fKt ePsf] cfosf ;DaGwdf s'g} b'ljwfsf] l:ylt
b]lvFb}g . To;nfO{ k|ltj]bgn] ;d]t dfGotf k|bfg u/]sf] / k|ltjfbL kIfaf6 ;k|df0f
cGoyf bfjL lng g;s]sf] cj:yf x'Fbf To;df yk ljj]rgf ug'{ kg]{ cfjZostf
b]lvPg .
;fy} k|ltj]bgsf] k|s/0f -v_ df g]kfn lehgsf] 6]ls Joj;fo tkm{sf]
sf/f]af/nfO{ lgh b]j]Gb| jfUn] ;+nUg /x]sf] g]kfn lehg 6]S; P08 PS;lkl8;g
k|f=ln=n] qm]l86 sf8{ dfkm{t cNkfOg 6fen ;le{; k|f=ln=b/af/dfu{;Fu u/]sf] s"n
sf/f]jf/ lzif{s cGtu{t k|:t't ul/Psf] 5 . ;f] cg';f/ cNkfOg 6fen ;le{;n]
u/]sf] s"n e'QmfgL egL cd]l/sL 8n/ $,@(,#)&.(# / g]kfnL d'b|f
?=&^,!#,%!%.)! pNn]v ul/Psf] 5 . ;f]xL /sdsf] lj:t[t ljj/0f k|:t't ub}{
tflnsfdf g]kfn lehgsf] cg'/f]wdf cGo 6fen Ph]G;L, xf]6n cflbnfO{ uPsf]
e'QmfgL egL cd]l/sL 8n/ #,!%,#(&.!% / g]kfnL d'b|f ?=^,(%,%(*.&* pNn]v
ul/Psf] 5 . To;}u/L g]kfn lehg cfkm}+n] e'QmfgL k|fKt u/]sf] /sd egL cd]l/sL
8n/ !,!#,(!).&* / g]kfnL d'b|f ?=^(,!&,(^!.@# pNn]v ul/Psf] 5 . o;/L g]kfn
lehgsf] cg'/f]wdf e'QmfgL ePsf] elgPsf] / g]kfn lehgn] k|fKt u/]sf] elgPsf]
56

/sdsf] of]u g} cNkfOg 6fen ;le{;n] u/]sf] s"n e'QmfgLdf g]kfn lehgsf]
;+nUgtf /x]sf] sf/f]af/ xf] eGg] tYonfO{ :jLsfg'{ kg]{ x'G5 .
plNnlvt tYoaf6 cNkfOg 6fen ;le{;n] u/]sf] s"n e'QmfgL eGg' g} g]kfn
lehg :jo+n] k|fKt u/]sf] / g]kfn lehgsf] cg'/f]wdf e'QmfgL ePsf] /sd xf] eGg]
b]lvG5 . h;af6 cNkfOg 6fen ;le{;n] u/]sf] s"n e'QmfgL lgh b]j]Gb| jfUn]
;+nUg /x]sf] g]kfn lehgn] cNkfOg 6fen ;le{;;Fu u/]sf] s"n sf/f]af/;Fu
;DalGwt /x]sf] eGg] tYo :yflkt x'g cfpF5 . of] tYonfO{ k|ltj]bgsf] a'Fbf g+= #
n] klg k'i6L ub{5 . h;df lgh b]j]Gb| jfUn]n] k]z u/]sf] g]kfn lehg 6]S; P08
PS;lkl8;g k|f=ln=n] cNkfOg 6fen ;le{; k|f=ln=b/af/dfu{;Fu qm]l86 sf8{ dfkm{t
u/]sf] s"n sf/f]af/sf] ljj/0f ;DalGwt clen]vx? ;DalGwt cNkfOg 6fen
;le{; k|f=ln=df g} uO{ hfFr ubf{ ;xL ePsf] kfOof] . o;}u/L pQm 6fen ;le{;df
/x]sf] g]kfn lehg 6]S; P08 PS;lkl8;g k|f=ln=;Fu ;DalGwt ef}r/x?sf] cWoog
ubf{ ;f] 6fen ;le{;df /x]sf] s"n sf/f]af/ dWo] clwsf+z /sdsf] e'QmfgL cGo
6fen Ph]G;L, xf]6n cflbnfO{ ePsf] kfOof] elgPsf] 5 . o;sf ;fy} a'Fbf g+= #
df cNkfOg 6fen ;le{;;Fu g]kfn lehgn] s"n sf/f]af/x? Pj+ e'QmfgLsf] ljj/0f
egL k|:t't ul/Psf] tflnsfdf klg hDdf sf/f]af/ /sd ?=#,*&,^*,$#^.$* g}
pNn]v ul/Psf] 5 .
o; afx]s k|ltj]bg k|:t'tstf{ ;'lg/s'df/ 9'+u]nn] ljz]if cbfnt;dIf u/]sf]
askqsf] ;=h=!& df kbofqf u/fpFbf k|fKt x'g] /sd qm]l86 sf8{ dfkm{t k|fKt
x'g] u/]sf] k|df0f sfuhftx?af6 b]lvg cfPsf], ljb]zL ko{6sx?nfO{ kbofqf
u/fPsf] ;dofalw tyf cNkfOg 6fen ;le{;;Fusf] sf/f]af/sf] ;dofalw ldNg
cfPsf] / ;f] PS;lkl8;gn] kbofqf u/fO{ cfh{g u/]sf] cfo lgwf{/0f ubf{ cNkfOg
6fen ;le{;;Fusf] sf/f]af/nfO{ cfwf/ dflgPsf] egL pNn]v u/]af6 klg cNkfOg
6fen ;le{;af6 g]kfn lehgs} gfddf ePsf] e'QmfgL / g]kfn lehgsf] cg'/f]wdf
cGo 6fen Ph]G;L, xf]6nx?nfO{ ePsf] e'QmfgL b'a} g]kfn lehg;Fu ;DalGwt
sf/f]af/ xf] eGg] tYosf] k'gk'{i6L ePsf] 5 .
g]kfn lehgn] ko{6g tyf gful/s pog dGqfno cGtu{tsf] ko{6g pBf]u
57

dxfzfvfdf cfalws ?kdf -^^ dlxgfdf_ k]z u/]sf] ljj/0f cg';f/ ;f] k|f=ln=n]
hDdf @&#* hgf ko{6snfO{ ;]jf k'ofPsf] eGg] b]lvG5 . lgoldt ?kdf k]z
ul/Psf] ;f] ljj/0fdf klg 6]ls, oflkm\6, h+un ;kmf/L, l6s]l6, b[Zofjnf]sg
nufotsf Joj;flos lqmofsnfkdf ;+nUg /x]sf] eGg] b]lvPsf] 5 . ;'lg/s'df/
9'+u]nsf] k|ltj]bg;fy ;+nUg ul/Psf g]kfn lehgsf] cNkfOg 6fen ;le{;;Fusf]
sf/f]af/ laa/0fdf klg ljleGg 6fen Ph]G;Lx?, Po/nfOG;, nh, xf]6n, l/;f]6{,
l/e/ P8\e]Gr/, jfON8 nfOkm SofDk ;d]tnfO{ ePsf] e'QmfgLsf] ljj/0f ;d]t
;dfj]z ePsf] b]lvPsf] x'Fbf g]kfn lehgn] ;flwsf/ lgsfo ;dIf k]z u/]sf]
cfalws ljj/0f / ljz]if1sf] k|ltj]bgdf ;+nUg sfuhftx?sf aLrdf tfbfDotf
sfod x'g k'u]sf] 5 . o;af6 klg pQm k|ltj]bgdf cNkfOg 6fen ;le{; dfkm{t
ePsf] g]kfn lehgsf] sf/f]af/sf] ljifo :ki6 x'G5 . o; ;DaGwdf :jfefljs
?kdf ug{ ;lsg] ts{ s] klg x'g ;S5 eg] olb g]kfn lehgsf] cg'/f]wdf cGo
6fen Ph]G;L / xf]6nx?nfO{ ePsf] e'QmfgL g]kfn lehgsf] sf/f]af/ gePsf] eP
To;/L ePsf] e'QmfgLnfO{ cNkfOg 6fen ;le{;n] g]kfn lehgaf6 kfpg' kg]{ egL
s}lkmot hgfPsf] x'g'kYof]{ . t/ cNkfOg 6fen ;le{;n] clVtof/ b'?kof]u
cg';Gwfg cfof]unfO{ sflt{s @!, @)%( df pknAw u/fPsf] kqdf To;/L s}lkmot
hgfOPsf] jf g]kfn lehgaf6 kfpg' kg]{ egL pNn]v ul/Psf] b]lvFb}g . olb g]kfn
lehg;Fu cNkfOg 6fensf] sf/f]af/ gx'Fbf] xf] t s]an cg'/f]ws} e/df Tolt 7"nf]
/sd cGo ;+:yfx?nfO{ e'QmfgL ug]{ cj:yf klg cfpFb}g . g]kfn lehgn] cg'/f]w
ug]{ / cNkfOg 6fen ;le{;n] e'QmfgL lbg] lqmofn] g} tL b'O{ ;+:yfaLrsf]
sf/f]af/nfO{ b]vfpF5 .
dfly ul/Psf] ljZn]if0faf6 g]kfn lehgsf] cg'/f]wdf cNkfOg 6fen ;le{;
dfkm{t cGo 6fen Ph]G;L / xf]6nx?nfO{ e'QmfgL uPsf] /sdnfO{ g]kfn lehgn]
cfo k|fKt ug]{ sf/f]jf/ dfGg g;lsg] eGg] xb;Ddsf] k|ltj]bgsf] lgisif{;Fu ;xdt
x'g ;lsg] cj:yf b]lvg cfPg . k|ltj]bgdf k6s k6s cNkfOg 6fen
;le{;;Fusf] sf/f]af/nfO{ g]kfn lehgsf] s"n sf/f]af/ egL cleJoQm ul/Psf]
:jsyg / v'b cfo lgwf{/0f ug]{ l;nl;nfdf cGo 6fen Ph]G;L / xf]6nx?nfO{
58

e'QmfgL ePsf] /sdnfO{ afx]s ug]{ lqmof cfkm}+df la/f]wfefifk"0f{ b]lvg cfof] . t;y{
;'lg/s'df/ 9'+u]nf/f k|:t't k|ltj]bg / lghsf] askq ;d]tsf cfwf/df x]bf{
k|ltj]bgdf pNn]v ul/Psf] g]kfn lehgsf] cg'/f]wdf cNkfOg 6fen ;le{; dfkm{t
cGo xf]6nx?nfO{ uPsf] e'QmfgL tyf g]kfn lehgn] cNkfOg 6fen ;le{; dfkm{t
k|fKt u/]sf] e'QmfgL ;d]tsf] s"n /sd ?=#,*&,^*,$#^.$* -cd]l/sL 8n/
$,@(,#)&.(# / g]kfnL d'b|f ?=&^,!#,%!%.)! ;d]t_ g]kfn lehgsf] sf/f]af/
cGtu{t g} kg]{ b]lvof] .
plNnlvt l6s]l6 / 6]ls sf/f]af/af6 lgh b]j]Gb| jfUn]sf] v'b cfo sfod
ug]{ ;Gbe{df ljrf/ ubf{ ;'lg/s'df/ 9'+u]nsf] k|ltj]bgdf l6s]l6 sf/f]af/af6 g]kfn
lehgnfO{ k|fKt ePsf] sldzg / / 6]ls sf/f]af/af6 x'g] cfDbfgLsf ;DaGwdf
km/s km/s dfkb08 lgwf{/0f ul/Psf] b]lvG5 . h; cg';f/ l6s]l6 Joj;foaf6
k|fKt ePsf] sldzg ?=#@,(&,^#).%* dWo] Jofj;flos k|lti7fgdf sfof{no
;~rfng vr{ jfkt ;fdfGotof !) k|ltzt vr{ x'g] dfGotfnfO{ u|x0f u/L !)
k|ltzt vr{ s6fO{ v'b cfo sfod ul/Psf] 5 . To;}u/L 6]]ls Joj;fotkm{sf] cfo
sfod ug]{ ;DaGwdf lgh b]j]Gb| jfUn]sf] jofg Joxf]/f p4[t ub}{ o; k|sf/sf]
Joj;fodf ;fwf/0ftof @% b]lv #) k|ltzt;Dd gfkmf x'g] eGg] cfwf/df #)
k|ltztsf] dfkb08 lgwf{/0f u/]sf] b]lvG5 . t/ lgh b]j]Gb| jfUn]n] cg';Gwfg
clwsf/L;dIf jofg ubf{ cNkfOg 6fen ;le{;;Fu qm]l86 sf8{ dfkm{t sf/f]af/
ubf{ @% b]lv $) k|ltzt;Dd gfkmf x'g] Joxf]/f -;=h=#&_ pNn]v u/]sf 5g\ eg]
ljz]if cbfnt;dIf u/]sf] jofgdf 6]ls Joj;fodf ## k|ltzt gfkmf x'g] -;=h=
%_ atfPsf 5g\ . To;/L k|ltjfbL b]j]Gb| jfUn]n] jofgsf qmddf pNn]v u/]sf] @%
b]lv $) k|ltztsf] cf};t #@=% k|ltzt x'g cfpg] / lghn] ## k|ltzt gfkmf x'g]
;Gbe{ ;d]t p7fPsf] eGg] ;d]tsf cfwf/df ljz]if cbfntaf6 ## k|ltztnfO{
dfkb08 sfod u/]sf] b]lvFbf ;f] dfkb08 Gofof]lrt g} b]lvg cfpF5 . o;/L g]kfn
lehgsf] s"n sf/f]af/ / To;df x'g] gfkmf olsg ePsf] cj:yfdf ;f] ;+:yfdf lgh
b]j]Gb| jfUn]sf] *) k|ltzt z]o/ lx:;f /x]sf] x'Fbf ;f]xL cfwf/df lgh b]j]Gb| jfUn]n]
cfkm\gf] Joj;foaf6 cfh{g u/]sf] v'b cfo lgwf{/0f ug'{ kg]{ ePsfn] ;f] ;d]tsf]
59

lx;fj ubf{ b]xfosf] tYof+s b]lvg cfpF5 M

s= DoflUglkm;]G6 6fen P08 6';{ k|f=ln= / lxdfn /]Ohg k|f=ln=
;Fu g]kfn lehg 6]S; P08 PS;lkl8;g k|f=ln=n] u/]sf]
sf/f]jf/af6 k|fKt sldzg /sd
;f] /sddf sfof{no ;~rfng vr{ jfktsf] !) k|ltztsf
b/n] x'g cfpg] ?=#,@(,&^#.)% s6fpFbf x'g] v'b cfDbfgL
/sd
v= cNkfOg 6fen ;le{; k|f=ln= ;Fu g]kfn lehg 6]S; P08
PS;lkl8;g k|f=ln=n] u/]sf] s"n sf/f]jf/ /sd
;f] sf] ## k|ltztn] x'g cfpg] gfkmf /sd
u= v08 s / v sf cfwf/df g]kfn lehg 6]S; P08
PS;lkl8;g k|f=ln=sf] v'b cfDbfgL
-?=@(,^&,*^&.%# !,@&,(#,%*$.)$_
3= g]kfn lehg 6]S; P08 PS;lkl8;g k|f=ln=df b]j]Gb| jfUn]sf]
z]o/ lx:;f *) k|ltzt /x]sf] x'Fbf v08 u cg';f/sf]
/sdsf] *) k|ltztn] x'g cfpg] /sd

?= #@,(&,^#).%*
?= @(,^&,*^&.%#
?=#,*&,^*,$#^.$*
?=!,@&,(#,%*$.)$
?= !,%&,^!,$%!.%&
?= !,@^,)(,!^!.@^

plNnlvt tflnsfsf cfwf/df lgh b]j]Gb| jfUn] ;+nUg /x]sf] Joj;foaf6

lghn] cfh{g u/]sf] v'b cfo /sd ?=!,@^,)(,!^!.@^ b]lvg cfof] .
o;} ;Gbe{df lgh b]j]Gb| jfUn]n] o; cbfntdf k'g/fj]bg ubf{ / k|:t't
d'2fsf] ;'g'jfOsf l;nl;nfdf lgh tkm{sf sfg"g Joj;foLx?n] jx; ubf{ ;d]t
Gofof]lrt cg'dfgsf cfwf/df cfkm\gf] cfo lgwf{/0f ul/g' kg]{ eGg] lhsL/ k|:t't
u/]sf] kfOG5 . t/ Gofof]lrt cg'dfg klg z"Gotfsf] pkh geO{ To;nfO{ s'g} g
s'g} tYon] ;dy{g u/]s} x'g' kb{5 . g]kfn lehgaf6 ;]jf k|bfg ul/Psf
ko{6sx?sf] ;+VofTds ljj/0fsf ;DaGwdf k|ltjfbL kIfaf6 km/s km/s bfjL
k|:t't ul/Psf] / To;af6 s] slt cfDbfgL eof] eGg] ;DaGwdf klg tYok/s 9+un]
ljj/0f pknAw u/fpg g;s]sf] cj:yfdf k'g/fj]bg lhsL/ / jx; lhsL/s} e/df
cg'dfg u/L cfo lglZrt ug{ ;lsg] x'Fb}g . ;'lg/s'df/ 9'+u]nsf] k|ltj]bgdf klg
lgh b]j]Gb| jfUn]n] ;+rfng u/]sf] 6]ls Joj;fo / ;f] ;Da4 l6s]l6 Joj;fo
;d]tnfO{ ;d]6]sf] b]lvG5 . hxfF;Dd l6s]l6 Joj;fo cGtu{t cGo 6fen
Ph]G;Lx?;Fu klg sf/f]af/ ePsf] eGg] lhsL/sf] ;Gbe{ 5, lgh :jo+n] k]z u/]sf]
sfuhft tyf lan e/kfO{ ;d]tsf cfwf/df ;DalGwt 6fen Ph]G;Ldf uO{ hfFr
;d]t u/L DoflUglkm;]G6 6fen / lxdfn /]Ohg;Fusf] sf/f]jf/ olsg ul/Psf] eGg]
60

Joxf]/f k|ltj]bgdf ;d]t pNn]v ul/Psf] 5 . To;afx]ssf s'g s'g 6fen

Ph]G;L;Fu s] slt sf/f]af/ ePsf] xf] eGg] ;DaGwdf b]j]Gb| jfUn]n] j:t'ut
cfwf/x? k|:t't u/]sf] klg kfO{+b}g . k|ltjfbL kIfaf6 cfkm\gf] Joj;fo cGtu{tsf]
l6s]l6 sf/f]af/df DoflUglkm;]G6 6fen / lxdfn /]Ohg;Fusf] ;Lldt calwsf]
sf/f]af/nfO{ dfq ;dfj]z ul/Psf] x'Fbf ;f] k|ltj]bg ck"0f{ /x]sf] eGg] klg lhsL/
lnOPsf] b]lvG5 . t/, l6s]l6 sf/f]af/ / 6]ls Joj;fo Ps cfk;df ;DalGwt
eP klg k|To]s 6]ls Ph]G;Ln] 6]]ls Joj;fo ;~rfng u/]b]lv g} l6s]l6
Joj;fo ;Fu;Fu} ;~rfng u/]sf] 5 / tbg'?k cfo cfh{g klg u/]sf] 5 egL
lhsL/ lng ldNg] x'Fb}g . lsgeg] l6s]l6 eg]sf] ko{6g Joj;fosf] Pp6f 5'6[} ljwf
xf], To;nfO{ 6fen Ph]G;Lx?n] 5'6[} ?kdf ;~rfng u/]sf x'G5g\ . 6]ls Ph]G;L /
6fen Ph]G;Lsf aLrdf sf/f]af/ x'g ;Sg] ePklg of] of] 6fen Ph]G;L;Fu of] of]
ldltdf olt kl/df0fsf] sf/f]af/ ePsf] egL :ki6 ?kdf bfjL k|:t't x'g
g;Sbf;Dd cg'dfgsf e/df To;sf] lgSof}{n x'g' kg]{ vfnsf] ck]Iff ug{ ldNb}g .
cg';Gwfgsf qmddf cfPsf s'/fx? / k|ltjfbLn] k|df0f k'ofpg] u/L cfPsf
s'/f afx]s cGo k|df0fx?sf] vf]hL ug]{ sfo{ k'g/fj]bg txaf6 x'g klg ;Sb}g .
;+slnt tYo Pj+ k|df0fx?af6 k|dfl0ft x'g' kg]{ / olsg ul/g'kg]{ ljifodf sf]/f
cg'dfgaf6 lgSof}{ndf k'Ug ;lsFb}g . Gofof]lrt cg'dfgsf] lhsL/ lng]n] To;sf
:ki6 cfwf/x? v'nfpg ;Sg' kb{5 . g]kfn /fi6 a}+saf6 k|sflzt Income and
Employment Generation in Nepal df pNn]v ePsf ljifo ;du| /fli6o
lqmofsnfk / tYof+sdf cfwfl/t ePsfn] Tof] tYof+s ;a} ;+:yfsf nflu lg/k]If
?kdf cfwf/ agfpg ldNg] ljifo aGb}g . To;nfO{ cfwf/ agfpg' kg]{ eGg] bfjL
ubf{ cfkm\gf lqmofsnfk / To;nfO{ support ug]{ lnvt, clen]v jf j}1flgs /
j:t'ut ljj/0fx?;Fusf] tfbfDotf b]lvg} kb{5 . t/ k|:t't d'2fdf k|ltjfbL kIfaf6
h] hlt k|df0fx? k]z ul/Psf] 5, To;sf cfwf/df ;DalGwt ;+:yf;Fu ;d]t a'emL
k|ltj]bgdf sf/f]af/ olsg ul/Psf] x'Fbf To;nfO{ cGoyf eGg klg ldNb}g .
lgh b]j]Gb| jfUn] ;+nUg /x]sf] g]kfn lehgn] ko{6g pBf]u dxfzfvfdf
cfalws ?kdf k]z u/]sf] ljj/0fdf pNn]v eP cg';f/ hDdf @&#* ko{6snfO{
;]jf k'ofPsf] eGg] b]lvG5 . ;f] ljj/0f cg';f/ 6]ls, oflkm\6, h+un ;kmf/L,
l6s]l6, b[Zofjnf]sg nufotsf Joj;flos lqmofsnfkdf ;+nUg ePsf] b]lvPsf]df
61

g]kfn lehg / cNkfOg 6fen ;le{;aLrsf] sf/f]af/df ;d]t tL ljifox? ;dfj]z

ePsf] / To;nfO{ g]kfn lehgsf] sf/f]af/ cGtu{t ;dfj]z u/L To;}sf cfwf/df
b]j]Gb| jfUn]sf] v'b cfo sfod ul/;lsPsf] x'Fbf ;f]xL ;+VofnfO{ k'gM cg'dfgsf]
ljifo agfpg ldNg] x'Fb}g . o; cl3 lgh b]j]Gb| jfUn]sf] Joj;flos sf/f]af/sf]
ljZn]if0f ;d]t u/L To;sf cfwf/df :jfefljs / j:t'k/s ?kdf cfo lgwf{/0f
e};s]sf] kl/k|]Iodf lgh b]j]Gb| jfUn]sf gfddf /x]sf] a}+s Psfp06sf]
:6]6d]06x?af6 b]lvg] a}+s bflvnfsf] ljj/0f / ;DalGwt Joj;foaf6 cflh{t x'g
;Sg] ;Defljt /sdsf lardf cldNbf] cj:yf b]lvPdf klg Gofof]lrt cg'dfg
;DaGwL lhsL/x?sf] ljZj;lgotfdf k|Zg p7\g hfG5 . lgh b]j]Gb| jfUn]sf] a}+s
df}HbftnfO{ cWoog ubf{ ;g\ @))@ hgj/L dlxgfdf dfq *) nfv %@ xhf/ a}+s
bflvnf u/]sf] eGg] tYo :6f088{ rf6{8{ a}+s -&* hgj/L, @))@ df #* nfv @
xhf/ hDdf ePsf]_, glan a}+s -#) hgj/L, @))@ df !@ nfv %) xhf/ hDdf
ePsf]_ / a}+s ckm sf7df08' -hgj/L *, @))@ df #) nfv hDdf ePsf]_ af6
k|fKt a}+s :6]6d]G6x?af6 b]lvPsf] 5 . t/ lgh b]j]Gb| jfUn] :jo+n] cfalws ?kdf
k]z u/]sf] ljj/0fdf pNn]v ePsf] ko{6s ;+Vof, tL ko{6sx?nfO{ k|bfg u/]sf]
ljleGg lsl;dsf ;]jf / To;af6 x'g] :jfefljs cfo;Fu t'ngf u/]/ x]bf{ Tolt
7"nf] kl/df0fdf /sd k|fKt e} a}+s bflvnf x'g] cfwf/ b]lvg cfpFb}g . lghn] 6]]ls
Joj;foaf6 k|fKt u/]sf] cfo ;DaGwdf dfly g} af]nL ;lsPsf] 5 / b]vfO{ ;lsPsf]
x'Fbf a}+s bflvnf ePsf] /sdsf cfwf/df To;nfO{ of] k|;+u;Fu hf]8]/ x]g]{ /
Gofof]lrt cg'dfg egL a}+s bflvnf ePsf] /sdnfO{ lg/k]If 9+un] j}wtf k|bfg ug{
ldNg] b]lvFb}g . t;y{ lgh b]j]Gb| jfUn]n] cfkm\gf] Joj;foaf6 cfo cfh{g u/]sf]
egL lnPsf] bfjL / ;f]xL bfjLsf cfwf/df cfly{s P]g, @)%* n] u/]sf] cfosf]
:jo+s/ 3f]if0ff ;DaGwL Joj:yf cGtu{t @)%* ;fn kf}if @^ ut] / df3 #) ut]
;d]t u/L hDdf ?=#%,(@,$^). cfos/ e'QmfgL u/]sf] eGg] dfq cfwf/df lghn]
b]vfPsf] ;Dk"0f{ cfo ljj/0fnfO{ a}w cfosf ?kdf u0fgf ug{ ldNg] cj:yf
b]lvPg .
k|ltjfbL b]j]Gb| jfUn]sf] Joj;flos sf/f]af/ / To;af6 ePsf] j}w cfo
sfod ug]{ ;Gbe{df ljz]if1 ;]jf k|bfg ug]{ ;'lg/ s'df/ 9'+u]nsf] ljz]if1tf, of]Uotf
/ lghn] k]z u/]sf] k|ltj]bgsf] j}wtf dfly klg k|ltjfbL kIfaf6 k|Zg p7fOPsf]
62

5 . To; ;DaGwdf x]bf{ lgh ;'lg/ s'df/ 9'+u]n g]kfn rf6{8{ PsfpG6]G6 ;+:yfsf]
;b:osf ;fy} sfg"g jdf]lhd k/fdz{ ;]jf k|bfg ug]{ cg'dlt k|fKt JolQm x'g\ eGg]
s'/fdf ljjfb 5}g . of] tYonfO{ k|ltjfbL kIfaf6 k]z ul/Psf] jx; gf]6df klg
:jLsf/ g} ul/Psf] b]lvG5 . lghsf] ;f]xL of]Uotf / ljz]if1tfnfO{ cfwf/ agfP/
clVtof/ b'?kof]u cg';Gwfg cfof]uaf6 clVtof/ b'?kof]u cg';Gwfg cfof]u P]g,
@)$* sf] bkmf @! jdf]lhd lghnfO{ cfof]un] cg';Gwfgstf{sf ?kdf lgo'Qm
u/]sf] eGg] tYo jfbL kIfaf6 k]z ul/Psf] jx;gf]6 ;fy ;+nUg cfof]usf] ldlt
@)^).#.!& sf] lg0f{o ;d]taf6 b]lvPsf] 5 . clVtof/ b'?kof]u cg';Gwfg cfof]u
P]g, @)$* sf] bkmf @! n] :ki6 ?kdf cfof]un] cg';Gwfg / txlssft tyf
tT;DaGwL cGo sf/afxL ubf{ cfjZostfg';f/ ;DalGwt ljifosf] ljz]if1 jf
ljlzi6Ls[t lgsfosf] ;]jf k|fKt ug{ ;Sg] clwsf/ cfof]unfO{ k|bfg u/]sf] / k|df0f
P]g, @)#! sf] bkmf @) ;d]tn] To:tf ljz]if1f/f k|:t't ul/Psf] k|ltj]bgnfO{
k|df0fdf lng ldNg] g} b]lvFbf o; ;DaGwdf k|ltjfbL kIfn] p7fPsf] k|Zg sfg"gL
cfwf/df klg u|fXo b]lvg cfPg .
k|ltjfbL dWo]sf lr/l~hjL jfUn]af6 ePsf] elgPsf] u}/sfg"gL ?kdf ;DklQ
cfh{g u/L e|i6frf/ u/]sf] eGg] s;"/df csf{ k|ltjfbL b]j]Gb| jfUn]sf] ;+nUgtf
b]lvG5 jf b]lvFb}g / lghnfO{ dltof/sf] ?kdf lng ldNg] cj:yfsf] ljBdfgtf 5
jf 5}g < eGg] ;DaGwdf x]bf{ jfbL kIfsf] k'g/fj]bgkqdf s;"/ ug]{ cleo'QmnfO{
s;"/ ug{ ;xof]u ug]{ jf ;fy lbg] jf kl/jGb ldnfO{ lbg] JolQmnfO{ g} s;"/sf]
dltof/ dfGg' kg]{ / e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @@ sf] p2]Zo klg ToxL
/x]sf]n] cfkm\gf afa' lr/l~hjL jfUn]af6 ePsf] e|i6frf/nfO{ n'sfpg] lgotn] b]j]Gb|
jfUn]n] sfo{ u/]sf] cj:yfdf lghnfO{ dltof/ dfgL ;hfo x'g' kg]{ egL lhsL/
lnOPsf] 5 . o; ;Gbe{df e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @@ nfO{ cfwf/
agfOPsf] b]lvG5 . pQm bkmf @@ nfO{ cWoog ubf{ To;n] dltof/nfO{ ;hfo eGg]
lzif{sdf e|i6frf/ lgjf/0f P]g cGtu{t ;hfo x'g] s'g} s;"/sf] dltof/nfO{ x'g]
;hfo ;DaGwL Joj:yf u/]sf] 5 . ;f] bkmfdf s] s:tf] sfo{ u/]df dltof/ dflgg]
eGg] ;DaGwdf pNn]v ul/Psf] kfO{+b}g . e|i6frf/ lgjf/0f P]gdf dltof/sf]
kl/efiff pNn]v ul/Psf] 5}g . o;/L ;DalGwt sfg"gdf kl/eflift gePsf] zAbnfO{
kl/eflift ug]{ ;Gbe{df ljz]if cbfntaf6 ljleGg eflifs Pj+ sfg"gL
63

zAbsf]ifx?nfO{ ;d]t cfwf/ agfOPsf] 5 .

zAbsf]ifx?df pNn]v eP cg';f/ s'g} JolQmnfO{ e|i6frf/sf] s;"/df dltof/
dfGgsf nfuL p;n] ;f] s;"/sf] d'Vo cleo'Qmf/f ePsf] s;"/hGo sfo{df k|ToIf
?kdf ;xof]u k'ofPsf] x'g'kg]{ eGg] b]lvG5 . dltof/ sfod x'gsf nflu s;"/hGo
lqmof ePsf] s'/fsf] :ki6 hfgsf/L lghnfO{ ePsf] x'g' k5{ / To:tf] lqmof ;DkGg
ug{sf nflu d'Vo cleo'QmnfO{ k|f]T;flxt u/]sf], ;Nnfx lbPsf] jf cGo s'g} klg
lsl;dn] ;3fPsf] b]lvg' k5{ . k|:t't d'2fdf k|ltjfbL b]j]Gb| jfUn]n] jfj' lr/l~hjL
jfUn]jf6 cflh{t ;DklQ cfk\mgf] gfddf /fv]sf] / ;DklQnfO{ cfk\mgf] Jofkf/
Joj;foaf6 cflh{t ;DklQ egL e'm7f] Joxf]/f pNn]v u/]sf] egL cf/f]lkt ul/Psf]
b]lvG5 . t/ cfkm\gf afa' lr/l~hjL jfUn]af6 ePsf] e|i6frf/hGo lqmofsf] af/]df
lghnfO{ ;dod} hfgsf/L lyof], To:tf] sfo{df lgh ;d]t ;+nUg lyP / lghn] of]
o;/L ;xof]u / k|f]T;flxt ;d]t u/] egL :ki6 ?kdf bfjL lng ;s]sf] b]lvFb}g .
s]an afa'af6 cflh{t ;DklQ b]j]Gb| jfUn]sf] gfddf /x]sf] eGg] dfq cfwf/sf ;fy
cleof]ukqdf cf/f]k nufOPsf] b]lvG5 . Psf;uf]ndf /x]sf afa' 5f]/faLr Psaf6
cflh{t ;DklQ csf]{sf] gfddf /fVg] jf /xg] k|lqmof cGoGt :jfefljs dflgG5,
TolQs} e/df Pssf] ck/flws lqmofdf csf]{ klg ;+nUg lyof] egL :jtM cg'dfg
ug{ ldNb}g . b]j]Gb| jfUn]n] cfkm\gf] 5'6[} Joj;fo ;~rfng ub}{ cfPsf] s'/fdf ljjfb
5}g eg] lr/l~hjL jfUn]s} klg kfl/>lds, eQf nufotsf] lgoldt ?kdf cfo
cfh{g ePsf] cj:yf b]lvPsf] 5 . To;/L j}w ?kdf g} cfo cfh{g ug{;Sg]
x}l;otdf /x]sf cfkm\gf afa'n] cfh{g u/]sf] ;DklQ 5f]/fsf] gfddf /fVbf 5f]/fnfO{
;f] cfosf] j}wtf cj}wtfsf] hfgsf/L x'G5 g} egL dfGg klg ;lsFb}g . o;/L b]j]Gb|
jfUn]sf] gfddf jfj'jf6 cflh{t ;DklQ ;Dd /x]sf] cj:yf b]lvPsf] ePtfklg
lr/l~hjL jfUn]sf] cj}w ;DklQ cfh{g ug]{ sfo{;Fu lgh b]j]Gb| jfUn]sf] ;+nUgtf
jf ;xof]u /x]sf] eGg] j:t'lgi7 k|df0f jfbL kIfaf6 k]z x'g ;s]sf] 5}g . lgh
b]j]Gb| jfUn]n] afa'nfO{ s;"/ ug{ ;xof]u u/]sf] jf ;fy lbPsf] jf kl/jGb ldnfPsf]
eGg] jfbL bfjL afx]s To;sf] k'i6\ofO{sf] s'g} cfwf/ gePsf] l:yltdf lghnfO{
dltof/ sfod ug{ ldNg] b]lvPg . t;y{ e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf
@)-!_ cGtu{tsf] s;"/ u/L cfh{g u/]sf] ;DklQnfO{ cfkm\gf] Jofkf/ Joj;foaf6
cflh{t xf] egL cfk\mgf ;d]t gfpFdf /fVg'nfO{ pQm P]gsf] bkmf @@ cGtu{tsf]
64

s;"/ xf] egL cy{ ug{ gldNg] eGg] ljz]if cbfntsf] km};nf ldn]s} b]lvof] .
dfly ljleGg k|Zgx?sf] lg?k0f e};s]sf] kl/k|]Iodf ca ljz]if cbfnt
sf7df8f}+sf] km};nf ;du|df ldn] gldn]sf] s] /x]5 eGg] ;DaGwdf lg0f{o lbg' kg]{
ePsf] 5 . ;fljssf] e|i6frf/ lgjf/0f P]g, @)!& sf] bkmf !% / xfnsf] e|i6frf/
lgjf/0f P]g, @)%( sf] bkmf @) sf] pkbkmf -!_ sf] lg/Gt/tfsf] ljifo, VDIS
cGtu{t s/ a'emfPsf] ;DklQsf] ;|f]tsf] j}wtfsf] ljifo, k|ltjfbL lr/l~hjL jfUn]n]
jf:tljs ?kdf cfh{g u/]sf] ;DklQ, k|ltjfbLx?sf gfddf /x]sf] hUufsf] d"No
sfod ug]{ ljifosf ;fy} zfGtfb]jL jfUn]sf gfddf /x]sf] lsQf g+= #!& sf] hUufsf]
x}l;ot ;d]tsf ljifodf dfly ljleGg ;Gbe{df ljj]rgf e} tL ljifodf ljz]if
cbfnt sf7df8f}+sf] km};nf dgfl;j g} x'Fbf To;df k'gM yk JofVof / ljZn]if0f ug'{
kg]{ ePg .
o; cl3 k|Zg g+= # cGtu{t k|ltjfbLdWo]sf b]j]Gb| jfUn]sf] cfo sfod ug]{
;DaGwdf ljz]if1af6 k]z ePsf] k|ltj]bgsf ljifodf ul/Psf] ljZn]if0faf6 k|ltjfbL
b]j]Gb| jfUn] ;+nUg /x]sf] Joj;foaf6 ePsf] v'b cfo ?=!,@^,)(,!^!.@^ sfod
x'g cfPsf] 5 . t/ ljz]if cbfnt sf7df8f}+af6 lgh b]j]Gb| jfUn]sf] Jofkf/
Joj;fosf] cfo ?=^#,*@,((#.!( sfod ul/Psf] ;Gbe{df ;f] xb;Dd ljz]if
cbfntsf] km};nf ldn]sf] b]lvFb}g . k|ltjfbL dWo]sf b]j]Gb| jfUn]sf] Joj;foaf6
cflh{t cfo, k|ltjfbL lr/l~hjL jfUn]n] ;f+;b tyf dGqL kbdf /xFbf kfl/>lds
nufotsf] ;|f]taf6 k|fKt u/]sf] cfo ;d]tnfO{ cfwf/ agfP/ ;|f]t v'n]sf] ;DklQ /
;|f]t gv'n]sf] ;DklQ olsg ul/Psf] cj:yf x'Fbf j}wflgs ;|f]taf6 k|fKt u/]sf]
cfodf kl/jt{g ePsf] cj:yfdf To;df k'gM ljj]rgf ug'{ kg]{ cj:yf pTkGg
ePsf] 5 .
To;tkm{ x]bf{ k|ltjfbLx?sf] gfddf /x]sf] rn crn ;DklQdWo] k}t[s
afx]ssf hUufx?sf] ljuf] sfod ug]{ ;DaGwdf o; cl3 g} ljj]rgf e};s]sf] 5 .
To; afx]s sf7df8f}+ dxfgu/kflnsf j8f g+= & l:yt lsQf g+= #!& sf] hUufdf
ag]sf] 3/ tyf ;f] 3/leqsf kmlg{r/ nufot cfGtl/s ;fh;Hhf -Interior
Decoration_ tkm{ ?=#%,(^,(().)! ljuf] sfod ul/Psf] eP klg 3/ lgdf{0f ePsf]
jif{ @)%@)%# sf] b//]6sf cfwf/df 3/, Uof/]h, kfn]3/sf] dflyNnf] tnf /
6x/fsf] nfut d"No ?=@&,)%,@(!.^( / ljB'tLo pks/0f / cfGtl/s ;fh;Hhf
65

;lxtsf kmlg{r/sf ;fdfgx?sf] d"No ?=&,@&,!!@. ;d]t u/L hDdf

?=#$,#@,$)#.^( dfq ljuf] sfod ul/Psf] b]lvG5 . 3/ lgdf{0f ePsf] ldltsf
;DaGwdf jfbL kIfaf6 km/s lhsL/ lng g;s]sf] cj:yfdf ljz]if cbfntaf6
lgdf{0f ePsf] jif{sf] b//]6 ;d]tnfO{ cfwf/ dfgL 3/, Uof/]h, kfn]3/ / 6x/fsf]
ljuf] sfod ubf{ j:t'k/s 9+uaf6 g} sfod ul/Psf] x'Fbf To;nfO{ cGoyf eGg
ldNg] cj:yf b]lvFb}g .
hxfF;Dd 3/sf] cfGtl/s ;fh;Hhf tyf kmlg{r/x?sf] 5'6[} d"Nof+sg u/L
ljuf] sfod ul/Psf] ;Gbe{ 5, cleof]ukq;fy k]z ul/Psf] k|ltj]bg / k|ltj]bg
k|:'ttstf{ hfu]Zj/ dxf;]7 / hoGt /fhj+zL;Fu cbfntaf6 ePsf] askq
;d]tnfO{ cfwf/ agfOPsf] b]lvPtfklg ;f] k|ltj]bgnfO{ ulxl/P/ cWoog ubf{
To;df pNn]v ul/Psf kmlg{r/ / ljB'tLo pks/0fx? c:jfefljs / ljnf;Lo'Qm
eGg] b]lvFb}gg\ . ;fdfGo vfnsf kmlg{r/ / ljB'tLo pks/0f nufotsf cfGtl/s
;fh;Hhfsf ;fdfgx?sf] k|s[lt x]bf{ Ps}rf]6L vl/b ul/Psf] ge} qmlds ?kdf
hf]l8Psf] h:tf] b]lvg cfpF5 . lr/l~hjL jfUn] ;f+;b / dGqL h:tf] lgoldt ?kdf
kfl/>lds / eQf a'em\g] kbdf /xL k6s k6s ljb]z e|d0fdf ;d]t uPsf] eGg]
b]lvPsf] l:yltdf b]zleq / ljb]z e|d0fsf qmddf ;d]t ;do ;dodf 3/fo;L
cfjZostfsf ;fdfgx? hf]8\b} hfg] lqmofnfO{ cToGt :jfefljs lqmofsf ?kdf
lng ;lsG5 . lgh lr/l~hjL jfUn]n] a}+sdf /x]sf] /sdnfO{ cfkm\gf] kfl/>lds
nufotsf] cfosf ?kdf k|:t't u/]sf] kfOPsf] / ljz]if cbfnt ;dIf cfkm"n]
kfl/>lds, eQf / j}b]lzs e|d0f ;d]taf6 k|fKt u/]sf] egL ljj/0f ;d]t k|:t't
u/]sf] ;Gbe{df ;f] /sdsf] pkof]u To:t} 3/fo;L ;/ ;fdfgdf ePsf] dfGg ;lsg]
b]lvG5 . ljB'tLo pks/0f, kmlg{r/ / cGo Interior Decoration sf ;fdfg egL
cleof]hgkIfaf6 O{= hfu]Zj/ dxf;]7 / hoGts'df/ /fhj+zLsf] k|ltj]bgnfO{ cfwf/
agfO{ 6]lnlehg, 6]k /]s8{/, 8]s, /]lk|mh]/]6/, ?d lx6/, ;f]nf/ lx6/, ;f]kmf, slkm
6]an, Knfli6s r]o/, sfk]{6, kn, kmfOn Sofljg]6, ;fwf/0f kbf{, 8fOlg 6]an,
8]l; 6]an, sDKo'6/ 6]an nufotsf ;fdfgx?sf] ljj/0f k|:t't ul/Psf] kfOG5 .
To:tf ;fdfgx? ;f+;b / dGqL kbdf nfdf] ;do;Dd jxfn /xFbf kfl/>lds /
;'ljwf /sdaf6 cfjZostfg'';f/ vl/b ub}{ hf]8hfd u/]sf] x'g ;Sg] s'/f
:jfefljs ?kdf cg'dfg ug{ ;lsg] ljifo x'Fbf ?=&,@&,!!@. d"No sfod ul/Psf
66

tL ;fdfgx?nfO{ lr/l~hjL jfUn]sf] lgoldt cfo cfh{gleq gkf/L 5'6[} cl:tTj

k|bfg u/L ljuf] sfod ul/Psf] xb;Ddsf] ljz]if cbfntsf] km};nf ldn]sf]
b]lvPg .
k|:t't d'2fdf k|ltjfbLx?sf gfddf /x]sf] a}+s df}Hbft / z]o/sf ;DaGwdf
klg ljrf/ ug'{ kg]{ cj:yf /x]sf] 5 . t/ ljleGg a}+s tyf ljQLo ;+:yfx?df /x]sf
df}Hbft /sd / ljleGg ;+3 ;+:yfsf] z]o/ d"Nof+sg ul//xg' gkg]{ k|s[ltsf]
ePsfn] / ltgLx? hxfF h'g cj:yfdf 5g\, oyfjt\ ?kdf g} /x]sf] x'Fbf To;sf] yk
d"Nof+sg / ljj]rgf ul//xg' kg]{ ePg . a}+s df}Hbft tkm{ ldl;n ;+nUg ljleGg
a}+ssf :6]6d]G6x?af6 k|ltjfbL lr/l~hjL jfUn]sf gfddf ljleGg a}+sdf hDdf ?=
^,^^,(!!.%@ /x]sf] b]lvG5 eg] b]j]Gb| jfUn]sf gfddf ljleGg a}+sdf hDdf ?=
!,(#,*#,!$*.#! /x]sf] b]lvG5 . To;}u/L ljleGg ;+3 ;+:yfdf ePsf] z]o/ nufgL
tkm{ b]j]Gb| jfUn]sf gfpFdf o'lgs Ps]8]lds jf]l8{ :s"n, /Tggu/ lrtjgdf
?=$,)),))). / cf]/n P8e/6fOh Ph]G;Ldf ?= !,)),))). ;d]t u/L hDdf ?=
%,)),))). / c~h' zdf{ jfUn]sf gfpFdf g]kfn dr]{G6 a}+s P08 kmfOgfG;df
?=!,%)). DoflUglkm;]G6 6fen P08 6';{ k|f=ln=df ?= #,&%,)))., Pd=Pg=
OG6/g]zgndf ?=@,)),)))., tf/f ufpF l/h]G;L xf]6ndf ?=$@,)))., kfNkf
OlGhlgol/ sh]hdf ?=&%,)))., l;4fy{ dlN6kn OlG:6Ro"6df ?= !%,))). /
s'df/L sn]h hf]/kf6Ldf ?=!,%),))). ;d]t u/L hDdf ?= *,%*,%)). z]o/
nufgL /x]sf] b]lvG5 . a}+s df}Hbft / z]o/ nufgL ;DaGwL plNnlvt ljj/0fnfO{
k|ltjfbL kIfn] klg c:jLsf/ ug{ ;s]sf] cj:yf b]lvFb}g . To;dWo] cGh' zdf{
jfUn]sf gfddf l;4fy{ dlN6kn OlG:6Ro"6df /x]sf] z]o/ nufgL ?= !%,))). nfO{
lgh :jo+n] ljjfxdf kfPsf] /sdaf6 nufgL u/]sf] egL lhsL/ lnPsf] cfwf/df
cleof]ukqdf g} bfOhf] egL afx]s ul/Psf] b]lvG5 . lgh cGh' zdf{ jfUn]n] o;
cbfntdf k'g/fj]bg ubf{ lghsf gfdaf6 ePsf] z]o/ nufgLnfO{ cfkm\gf klt
b]j]Gb| jfUn]sf] cfo cfh{g;Fu hf]8]/ To;nfO{ j}w cfosf ?kdf pNn]v u/]afx]s
cGoyf lhsL/ lng ;s]sf] kfO{+b}g . t;y{ a}+s df}Hbft / z]o/ nufgL tkm{
cleof]ukq jdf]lhd ljuf] sfod u/]sf] ljz]if cbfntsf] km};nf ;f] xb;Dd
dgfl;j g} b]lvg cfpF5 .
k|ltjfbLx?sf gfddf /x]sf] ;DklQsf] d"Nof+sg ubf{ To;df ;jf/L ;fwgnfO{
67

klg ;dfj]z ug'{ kg]{ x'G5 . ;jf/L ;fwgsf] xsdf lr/l~hjL jfUn]sf gfddf dGqL
;'ljwfdf vl/b ul/Psf] 6f]of]6f k|f8f] uf8L ! / b]j]Gb| jfUn]sf gfddf dfl6{h
uf8L! tyf b]j]Gb| jfUn] / s'df/ ?kfv]tLsf] ;+o'Qm gfddf :ofG6f] uf8L ! ;d]t
u/L hDdf # j6f ;jf/L ;fwg /x]sf] b]lvG5 . vl/b d"NonfO{ cfwf/ agfpFbf tL
;jf/L ;fwgdf -:ofG6f] uf8Lsf] xsdf b]j]Gb| jfUn]sf] lx:;f dfq_ hDdf
?=@(,)),))). nufgL ePsf] b]lvG5 . ;jf/L ;fwgsf] ljuf] tkm{ k|ltjfbLx?n]
cGoyf lhsL/ lnPsf] cj:yf klg g/x]sf] x'Fbf ;f] ;DaGwdf klg ljz]if cbfntsf]
km};nf ldn]s} b]lvg cfpF5 .
o;/L dfly ul/Psf] ;du| ljZn]if0faf6 k|ltjfbLx?sf] gfddf /x]sf] b]xfosf
rn crn ;DklQsf] s"n d"No ?= #,$#,@#,*#@.%@ sfod x'g cfpg] b]lvof] .
l;=g+=
;DklQsf] lsl;d
!=
hUuf hldg
@=
3/, Uof/]h, kfn]3/ ;d]t
#=
kmlg{r/, ljB'tLo pks/0f /
cfGtl/s ;hfj6sf ;fdu|L
;d]t
#=
;jf/L ;fwg
$=
a}+s df}Hbft
%=
z]o/ nufgL
hDdf

sfod ePsf] d"No -ljuf]_

?=
^&,*@,*^(.))
?=
@&,)%,@(!.^(
?=
&,@&,!!@.))
?=
?=
?=
?=

@(,)),))).))
!,(*,%),)%(.*#
!#,%*,%)).))
#,$#,@#,*#@.%@

plNnlvt ;DklQdWo] lr/l~hjL jfUn]sf] gfddf /x]sf] a}+s df}Hbft

?=^,^^,(!!.%@, ?= &,@&,!!@. d"Nosf 3/leqsf kmlg{r/, ljB'tLo pks/0f /
cfGtl/s ;fh;Hhfsf ;fdfgx?, b]j]Gb| jfUn]sf] Joj;foaf6 cflh{t /sd
?=!,@^,)(,!^!.@^ / c~h' zdf{ jfUn]sf gfddf l;4fy{ dlN6kn OlG:6Ro"6df /x]sf]
z]o/ nufgL ?=!%,))). ;d]t u/L hDdf ?=!,$),!*,!*$.&* dfq ;|f]t v'n]sf]
j}w cfosf ?kdf /x]sf] kfOof] . lr/l~hjL jfUn]sf gfddf /x]sf] a}+s df}Hbft,
3/leqsf kmlg{r/, ljB'tLo pks/0f ;d]tsf ;fdfg / l;4fy{ dlN6kn
OlG:6Ro"6df /x]sf] c~h' zdf{ jfUn]sf] z]o/ nufgL afx]s ;Dk"0f{ rn crn ;DklQ
b]j]Gb| jfUn]sf] Joj;foaf6 cflh{t /sdaf6 hf]l8Psf] eGg] b]lvg cfPsf] kl/k|]Iodf
lgh b]j]Gb| jfUn]sf] ;|f]t v'n]sf] j}w cfosf ?kdf dfGotf k|fKt ?=!,@^,)(,!^!.@^
dWo]af6 s] s'g ;DklQ hf]l8Psf] xf] egL 5'6\ofO{ afFsL ;DklQnfO{ k|ltjfbL
lr/l~hjL jfUn]n] u}/ sfg"gL ?kdf cfh{g u/L cfkm\gf kl/jf/sf ;b:ox?sf]
gfddf /fv]sf] ;DklQsf ?kdf lng' kg]{ b]lvof] . k|ltjfbLx?sf gfddf /x]sf]
68

;DklQ dWo] of] of] ;DklQ ;|f]t v'n]sf] ;DklQ / of] of] ;DklQ ;|f]t gv'n]sf] cj}w
;DklQ xf] egL cleof]hg kIfn] v'nfpg ;s]sf] kfO{+b}g . t;y{ k|ltjfbLx?sf
gfddf /x]sf] ;Dk"0f{ rn crn ;DklQnfO{ ljz]if cbfntsf] km};nf ;d]tnfO{
cfwf/ dfgL ;|f]t v'n]sf] / gv'n]sf] ;DklQ cGtu{t jlu{s/0f ubf{ b]xfo jdf]lhd
ug'{ Gofof]lrt x'g cfpF5 M
;|f]t v'n]sf] ;DklQ
l;=g+=
;DklQsf] lsl;d
!=
k|ltjfbL lr/l~hjL jfUn]sf] gfddf /x]sf] a}+s
df}Hbft
@=
k|ltjfbL zfGtfb]jL jfUn]sf gfddf /x]sf]
sf7df8f}+ dxfgu/kflnsf j8f g+= & l:yt
3/leqsf kmlg{r/, ljB'tLo pks/0f / cfGtl/s
;hfj6sf ;fdu|Lx? ;d]t
#=
k|ltjfbL c~h' zdf{ jfUn]sf gfddf l;4fy{
dlN6kn OlG:6Ro"6df /x]sf] z]o/ nufgL
$=
k|ltjfbL zfGtfb]jL jfUn] / b]j]Gb| jfUn]sf gfddf
/x]sf] hUuf hldg
%=
k|ltjfbL zfGtfb]jL jfUn]sf gfddf /x]sf]
sf7df8f}+ dxfgu/kflnsf j8f g+= & l:yt 3/
^=
k|ltjfbL b]j]Gb| jfUn]sf] gfddf /x]sf] hDdf a}+s
df}Hbft ?=!,(!,*#,!$*.#! dWo]
&=
k|ltjfbL c~h' zdf{ jfUn]sf gfddf /x]sf] z]o/
nufgL
*=
k|ltjfbL lr/l~hjL jfUn]sf gfddf /x]sf] af=@ r
(@(^ g+= sf] k|f8f] uf8L
(=
k|ltjfbL b]j]Gb| jfUn] ;d]tsf] ;+o'Qm gfddf /x]sf]
af=# r ^#@) g+= sf] :ofG6f] uf8L -b]j]Gb| jfUn]sf]
lx:;f dfq_
;|f]t v'n]sf] hDdf ;DklQ

?=

/sd
^,^^,(!!.%@

?= &,@&,!!@.))

?=

!%,))).))

?= ^&,*@,*^(.))
?= @&,)%,@(!.^(
?= !,&&,%)).%&
?= *,$#,%)).))
?= !^,)),))).))
?= %,)),))).))
?=!,$),!*,!*$.&*

;|f]t gv'n]sf] afFsL ;DklQ

l;=g+=
;DklQsf] lsl;d
ljuf]
!=
k|ltjfbL b]j]Gb| jfUn]sf] gfddf /x]sf] a}+s df}Hbft ?=
!,(!,*#,!$*.#! dWo] ;|f]t v'n]sf] ?=!,&&,%)).%& s6[f
u/L afFsL x'g cfpg] a}+s df}Hbft
?=!,(),)%,^$&.&$

69

@=

#=

k|ltjfbL b]j]Gb| jfUn]sf gfddf /x]sf] z]o/ nufgL

?= %,)),))).))
-o'lgs Ps]8]lds af]l8{ :s"n, /Tggu/ lrtjgdf ?=
$,)),))).)) / cf]/n P8e/6fOh Ph]G;Ldf
?=!,)),))).)) ;d]t_
k|ltjfbL b]j]Gb| jfUn]sf gfpFdf /x]sf] af=# r %%(! g+=
sf] dfl6{h uf8L
?= *,)),))).))
;|f]t gv'n]sf] hDdf ;DklQ
?=@,)#,)%,^$&.&$

dfly ul/Psf] ljZn]if0f tyf plNnlvt tYout ljj/0f ;d]tsf cfwf/df

k|ltjfbLx?sf gfddf /x]sf] s"n ?=#,$#,@#,*#@.%@ sf] ;DklQaf6 ;|f]t v'n]sf] j}w
cfosf ?kdf dfGotf kfpg] b]lvg cfPsf] ?=!,$),!*,!*$.&* s6fpFbf afFsL x'g
cfpg] ?=@,)#,)%,^$&.&$ a/fa/sf] ;DklQ;Dd k|ltjfbL lr/l~hjL jfUn]n]
cf/f]kkq jdf]lhd u}/ sfg"gL ?kdf cfh{g u/L cfkm\gf 5f]/f b]j]Gb| jfUn]sf gfddf
/fvL e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @) sf] pkbkmf -!_ cGtu{tsf] s;"/
u/]sf] b]lvof] . ;f] b]lvgfn] ;|f]t v'n]sf] ;DklQ afx]s cf/f]kkqdf bfjL lnPsf]
k|ltjfbL b]j]Gb| jfUn]sf] gfpFsf] ;Dk"0f{ a}+s df}HbftdWo] ?=!,(),)%,^$&.&$, lgh
b]j]Gb| jfUn]sf gfpFsf] o'lgs Ps]8]lds af]l8{ :s"n, /Tggu/ lrtjg tyf cf]/n
P8e/6fOh Ph]G;Ldf /x]sf] ;Dk"0f{ z]o/ nufgL / b]j]Gb| jfUn]s} gfpFdf /x]sf]
;jf/L ;fwg -af=# r %%(! g+= sf] dfl6{h uf8L_ ;d]tsf] rn crn ;DklQ /
;f]af6 a9] a9fPsf] ;DklQ ;d]t e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @) sf]
pkbkmf -@_ tyf bkmf $& jdf]lhd hkmt x'g] cj:yf b]lvg cfof] .
o; k|sf/ k|ltjfbL lr/l~hjL jfUn]nfO{ ljz]if cbfnt sf7df8f}+af6 7x/
ePsf] ljuf]sf] c+s km/s kg]{ b]lvPsf] l:yltdf e|i6frf/ lgjf/0f P]g, @)%( sf]
bkmf @) sf] pkbkmf -@_ sf] sfg"gL Joj:yf ;d]t b[li6ut ug'{ kg]{ x'g cfpF5 .
pQm bkmf @)-@_ df u}/sfg"gL ?kdf cfh{g u/]sf] k|dfl0ft ePdf To;/L cfh{g
u/]sf] ;DklQsf] ljuf] cg';f/ b'O{ jif{;Dd s}b / hl/jfgf u/L cfh{g u/]sf]
u}/sfg"gL ;DklQ hkmt ul/g]5 eGg] ;d]t pNn]v ePsf] b]lvG5 . ;f] sfg"gL
Joj:yfaf6 u}/sfg"gL ?kdf cfh{g u/]sf] ;DklQsf] ljuf]sf] dfqf cg';f/ g}
;hfosf] xbklg 36L a9L sfod ug'{ Gofof]lrt / :jfefljs x'g cfPsf] 5 . ljz]if
cbfntn] k'g/fj]bs k|ltjfbL lr/l~hjL jfUn]n] ;|f]t v'nfpg g;sL u}/ sfg"gL
?kdf cfh{g u/]sf] 7xofPsf] ljuf] ?=@,&@,%*,(@&.*! o; cbfntaf6 dfly
70

ul/Psf] ljZn]if0f jdf]lhd s]xL 36\g hfg] e} ?=@,)#,)%,^$&.&$ dfq ljuf] sfod
x'g] b]lvPsf]n] ;f] ljuf] hkmt e} ljuf] jdf]lhd hl/jfgf / ;f]xL ljuf] tyf
hl/jfgfsf] c+ssf] cfwf/df ljrf/ ubf{ s}bsf] xsdf klg Gofof]lrt ?kn] x]l/Fbf
km/s ul/g' pko'Qm b]lvPsf]n] e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @) sf]
pkbkmf -@_ jdf]lhd ! jif{ s}b tyf bkmf @$ jdf]lhd yk ^ dlxgf;Dd s}b ug'{
dgfl;j x'g cfpg] e} hDdf ! jif{ ^ dlxgf s}b x'g] b]lvof] .
t;y{ dfly k|s/0f k|s/0fdf ul/Psf] tYo, k|df0f, sfg"gL Joj:yf /
k|ltkflbt l;4fGt ;d]tsf] ljZn]if0faf6 ljz]if cbfnt sf7df8f}+n] k|ltjfbL
lr/l~hjL jfUn]n] u}/ sfg"gL ?kdf ;DklQ cfh{g u/L cfkm\gf 5f]/f b]j]Gb| jfUn]sf
gfddf /fvL e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @) sf] pkbkmf -!_ cGtu{tsf]
s;"/ u/]sf] 7xofO{ ePsf] xb;Ddsf] km};nf dgfl;j b]lvPtfklg P]=P]gsf] bkmf
@) sf] pkbkmf -@_ jdf]lhd ?,@,&@,%*,(@&.*! ljuf] sfod u/L ljuf] jdf]lhd
hl/jfgf / ! jif{ ^ dlxgf s}b tyf P]=P]gsf] bkmf @$ ad]flhd ! jif{ yk s}b
;d]t hDdf @ jif{ ^ dlxgf s}b x'g] 7xofPsf] km};nf ljuf]sf] xsdf s]xL km/s
kg{ cfO{ ;|f]t gv'n]sf] ;DklQsf ?kdf b]lvg cfPsf] ?=@,)#,)%,^$&.&$ ljuf]
sfod x'g cfPsf] kl/k|]Iodf ljz]if cbfnt sf7df8f}+sf] ldlt @)^!.$.& sf] km};nf
s]xL pN6L e} u}/sfg"gL ?kdf cfh{g u/]sf] pQm ;DklQ hkmt x'g] tyf lgh
k|ltjfbL lr/l~hjL jfUn]nfO{ e|i6frf/ lgjf/0f P]g, @)%( sf] bkmf @) sf] pkbkmf
-@_ jdf]lhd ljuf] cg';f/ ?=@,)#,)%,^$&.&$ hl/jfgf / ! -Ps_ jif{ s}b tyf
P]=P]gsf] bkmf @$ jdf]lhd yk ^ -5_ dlxgf s}b ;d]t u/L hDdf ! jif{ ^ dlxgf
s}b x'g] 7x5{ . k|ltjfbL dWo]sf b]j]Gb| jfUn]nfO{ dltof/df ;hfo u/L cleof]u
bfjL jdf]lhd lauf] ;d]t sfod u/L kfpmF eGg] jfbL g]kfn ;/sf/sf] / ;Dk"0f{
cleof]u bfjLaf6 ;kmfO{ kfpg' kg]{ eGg] k|ltjfbL lr/l~hjL jfUn] tyf b]j]Gb|
jfUn]n] Jojf;flos sf/f]af/af6 u/]sf] ;Dk"0f{ cfonfO{ dfGotf lbg' kg]{ eGg]
k|ltjfbL b]j]Gb| jfUn] ;d]tsf] k'g/fj]bg lhsL/ k'Ug ;Sb}g . c? tk;Ln jdf]lhd
ug"{ .
tk;Ln
dfly OG;fkm v08df n]lvP jdf]lhd ljz]if cbfnt, sf7df8f}+sf] km};nf s]xL pN6L
e} k|ltjfbL lr/l~hjL jfUn]nfO{ hDdf ! jif{ ^ dlxgf s}b x'g] 7x/]sf]n] ljz]if
71

cbfntsf] km};nfsf] tk;Ln v08 ! jdf]lhdsf] nut sfod g/xg] x'Fbf ;f] s6[f
u/L lgh k|ltjfbL lr/l~hjL jfUn]sf] xsdf lgh ldlt @)%(.*.$ b]lv @)%(.(.!)
;Dd cg';Gwfgsf qmddf lx/f;tdf /x]sf] b]lvFbf pQm calw )!% -Ps dlxgf
kfFr lbg_ s6fO{ afFsL s}b ! jif{ $ dlxgf @% lbgsf] nut s;L sfg"g jdf]lhd
c;"n ug'{ egL sf7df8f}+ lhNnf cbfntdf nut lbg" ==================================== !
dfly OG;fkm v08df n]lvP jdf]lhd ljz]if cbfnt, sf7df8f}+sf] km};nf s]xL pN6L
e} k|ltjfbL lr/l~hjL jfUn]nfO{ ?=@,)#,)%,^$&.&$ hl/jfgf x'g] 7x/]sf]n] ljz]if
cbfntsf] km};nfsf] tk;Ln v08 @ jdf]lhdsf] nut sfod g/xg] x'Fbf ;f] s6[f
u/L lgh k|ltjfbL lr/l~hjL jfUn]n] pQm hl/jfgf a'emfP h]yf hdfgt km's'jf
ul/lbg' / ga'emfP o; cbfntdf k'g/fj]bg ubf{ /fv]sf] h]yf hdfgt ;d]taf6
sfg"g jdf]lhd c;"n pk/ ug{ h]yf hdfgtsf] ljj/0f ;lxt sf7df8f}+ lhNnf
cbfntdf nut lbg" =============================================================================== @
dfly OG;fkm v08df n]lvP jdf]lhd ljz]if cbfnt, sf7df8f}+sf] km};nf s]xL pN6L
e} b]xfosf k|ltjfbLx?sf gfddf /x]sf] b]xfosf] ;DklQ e|i6frf/ lgjf/0f P]g,
@)%( sf] bkmf @) sf] pkbkmf -@_ / bkmf $& cg';f/ hkmt x'g] 7x/]sf]n] ljz]if
cbfntsf] km};nfsf] tk;Ln v08 # jdf]lhdsf] nut sfod g/xg] x'Fbf ;f] s6[f
u/L b]xfodf n]lvP jdf]lhdsf ;DklQ sfg"g jdf]lhd lnnfd tyf laqmL u/L
;j{;l~rt sf]ifdf bflvnf ug{ ;DklQ /x]sf] lhNnfsf] lhNnf cbfntdf nut
lbg" ===================================================================================================== #
!= k|ltjfbL b]j]Gb| jfUn]sf gfpFdf /x]sf] ?=*,)),))). d"Nosf] af=# r
%%(! g+= sf] dfl6{h uf8L !
@= k|ltjfbL b]j]Gb| jfUn]sf gfpFdf /x]sf] cf]/n P8\e/6fOh Ph]G;Lsf] z]o/
nufgL ?=!,)),))).
#= k|ltjfbL b]j]Gb| jfUn]sf gfpFdf /x]sf] o'lgs Ps]8]lds af]l8{ :s"n,
/Tggu/ lrjgsf] z]o/ nufgL ?=$,)),))).
dfly OG;fkm v08df n]lvP jdf]lhd k|ltjfbL b]j]Gb| jfUn]sf gfpFdf b]xfosf
a}+sx?df /x]sf] hDdf a}+s df}Hbft ?=!,(!,*#,!$*.#! dWo] ;|f]t v'n]sf]
?=!,&&,%)).%& s6[f u/L afFsL x'g cfpg] ?=!,(),)%,^$&.&$ a}+s df}Hbft
k|ltjfbL lr/l~hjL jfUn]n] u}/sfg"gL ?kdf cfh{g u/L b]j]Gb| jfUn]sf gfpFdf
/fv]sf] 7x/L hkmt x'g] ePsfn] ljz]if cbfntsf] km};nfsf] tk;Ln v08 $
72

jdf]lhdsf] nut sfod g/xg] x'Fbf ;f] s6[f u/L b]xfosf a}+sx?df /x]sf] a}+s
df}Hbft dWo] ;|f]t v'n]sf] /sd s6[f u/L afFsL /sd cfjZos k|lqmof k"/f u/L
;j{;l~rt sf]ifdf bflvnf ug{ sf7df8f}+ lhNnf cbfntdf nut lbg" ============== $
!= g]kfn O{Ge]i6d]G6 a}+sdf /x]sf] a}+s Jofn]G; ?=@),##,&^$.#!
dWo] ;|f]t v'n]sf] ?=!,&&,%)).%& afx]ssf] afFsL a}+s
Jofn]G; ?= =========================================================== !*,%^,@^#.&$
@= :6f088{ rf6{8{ a}+s, sflGtkydf /x]sf] a}+s Jofn]G; ?= === %&,!@,#*%.))
#= lxdfnog a}+s, lqb]jL dfu{df /x]sf] a}s Jofn]G; ?= ======= ##,)@,*&@.))
$= a}+s ckm sf7df8f}+df /x]sf] a}+s Jofn]G; ?= ================ $!,#$,))^.))
%= gljn a}sdf /x]sf] a}+s Jofn]G; ?= =========================== $),)),!@!.))
dfly OG;fkm v08df n]lvP jdf]lhd k|ltjfbL b]j]Gb| jfUn]n] cleof]u bfjLaf6
;kmfO kfpg] 7x/]sf] x'Fbf lghn] ljz]if cbfntsf] cfb]z jdf]lhd /fv]sf] w/f}6
jfktsf] h]yf hdfgtsf] ;DklQsf] /f]Ssf km's'jf ul/lbg' egL ;DalGwt sfof{nodf
n]vL k7fpg" ========================================================================================= %
k|ltjfbL lr/l~hjL jfUn]nfO{ km};nfn] nfu]sf] s}b tyf hl/jfgf c;"n ePkl5 7x/
v08df n]lvP jdf]lhdsf] ;|f]t v'n]sf] ;DklQsf] /f]Ssf km's'jfsf] nflu ;DalGwt
sfof{nodf n]vL k7fpg" ========================================================================== ^
k|:t't d'2fsf] bfo/Lsf] nut s6[f u/L ldl;n lgodfg';f/ u/L a'emfOlbg" ========= &
k|wfg GofofwLz
pQm /fodf d ;xdt 5' .
GofofwLz
Olt;Djt\ @)^& ;fn r}q @ ut] /f]h $ z'ed\ ============================================= .
Ohnf; clws[t M pd]z sf]O/fnf

73