d"No clea[l$ s/ lgb]{lzsf, 2069

-klxnf] ;+zf]wg, 2073_

g]kfn ;/sf/
cy{ dGqfno
cfGtl/s /fh:j ljefu
nflhDkf6, sf7df08f}
@)&#
k|sfzs M cfGtl/s /fh:j ljefu
nflhDkf6, sf7df8f+}+
kmf]g M $$!%*)@, $$!%*)#, $$!@@$&, $$!(&!(, $$#(&*(
km\ofS; M $$!!&**
e-mail : policy@ird.gov.np
Web Site : www.ird.gov.np

;jf{lwsf/ M cfGtl/s /fh:j ljefu

nflhDkf6, sf7df8f}+

k|sfzg ldlt M @)&# r}q

 klxnf] ;+zf]wg af/]

g]kfndf :jo+ s/ lgwf{/)f k$lt cjnDjg u/]sf] sl/j c(fO{ bzs k"/f x'g nfu]sf]
% . o; k$ltn] s/bftf ;]jf / s/bftf lzIffsf] dfWodaf^ s/ ;xeflutf clea[l$
ug{ u/fpg clek|]l/t u%{ . s/ sfg"gsf ljifodf s/bftfnfO{ hlt hfgsf/ agfpg
;lsof] Tolt g} s/ sfg"gsf] dd{ / efjgf cg';f/ s/ ;xeflutf a[l$ x'+b} hfG% .
s/ ;DjGwL sfg"g t'ngfTds ?kdf cGo sfg"g eGbf hl^n x'g] x'bf¤ o:tf P]g
lgodsf] a'emfO{, JofVof / sfof{Gjogdf Ps?ktf Nofpg lgtfGt cfjZos b]lvG%. o;}
qmddf s/ sfg"gdf ePsf Joj:yfnfO{ sd{rf/L, s/bftf / o;sf] k|of]u ug]{ u/fpg]
ju{n] ck]Iff u/] cg';f/ sfg"gL Joj:yfsf] j:t'lgi& JofVof / ;fGble{s pbfx/)faf^
oyfzSo ;/n jgfpg] k|oTg :j?k o; eGbf cufl* d"No clej[l$ s/ lgb]{lzsf,
2069 hf/L e};s]sf] % . o;}u/L ljefun] :jf:Yo ;]jf s/ lgb]{lzsf, 2065, lzIff
;]jf z'Ns lgb]{lzsf,2 065, jxfn s/ ;+sng ;DaGwL sfo{ljlw lgb]{lzsf, 2068,
sDKo'^/ jLhs ;DaGwL sfo{ljlw, 2071, hUuf tyf #/hUuf lgM;u{df k"¤hLut nfes/
;DaGwL lgb]{lzsf, 2072 / bL#{sfnLg s/f/ ;DjGwL lgb{]lzsf,2073 hf/L ul/;s]sf]
% . o:tf lgb]{lzsfsf] k|sfzgn] s/ ;DjGwL sfg"gsf] JofVof / sfof{Gjogdf
Ps?ktf dfq NofPsf] %}g, s/bftfsf] s/ ;xeflutfdf a[l$ ug{ / s/ ;xeflutf
nfut;d]t Go"gLs/)f ug{ dxTjk")f{ e"ldsf lgjf{x u/]sf] % . o;} ;Gbe{df ljefun]
Jofkfl/s j:t'x?sf] cfGtl/s cf];f/ k;f/ ;DaGwL lgodg lgb]{lzsf,2065-klxnf]
;+;f]wg 2073_, cfos/ lgb]{lzsf, 2066-bf]>f] ;+;f]wg 2073_, PsLs[t s/ n]vf
k/LIf)f lbUbz{g, 2068 -klxnf] ;+;f]wg 2073_ / cGtMz'Ns lgb]{lzsf, 2068
-kl/dflh{t ;+:s/)f 2073_ df ;d;fdlos kl/dfh{g u/L hf/L ul/;s]sf] % .

cfly{s P]g,2073 n] u/]sf ;+zf]wg;d]t ;dfj]z u/L of] lgb]{lzsf kl/dfh{g ul/Psf]
% . k|:t't lgb]{lzsf kl/dfh{gsf] nflu ;xof]u ug]{ GIZ g]kfn — hd{g /fh:j k|zf;g
;xof]u kl/of]hgf -RAS Project_ nfO{ wGojfb !fkg ug{ rfxG%' . of] lgb]{lzsf
kl/dfh{g ug{sf] nflu cfkm\gf] cd"No ;do tyf ;'emfj lbg'x'g] s/ lj! *f= ?k v*sf
k|lt xflb{s cfef/ k|s^ ug{ rfxG%' . of] lgb]{lzsf kl/dfh{g ug{ dxTjk")f{ e"ldsf
lgjf{x ug]{ /fh:j ;lrj >L /fhg vgfn, cfGtl/s /fh:j ljefusf dxflgb]{zs >L
r'*fdl)f zdf{ / pkdxflgb]{zs >L rGb|snf kf}*]nnfO{ ljz]if wGoafb lbg rfxG%' .
;fy} of] lgb]{lzsfnfO{ kl/dfh{g ug{ ;dGjosf/L e"ldsf lgjf{x / sfo{ ;Dkfbgsf]
nflu /fh:j Joj:yfkg dxfzfvfsf ;x;lrj >L lji)f'k|;fb g]kfnnfO{ wGoafb lbg
rfxG%' . of] lgb]{lzsf n]vg tyf kl/dfh{g ug]{ sfo{df ;+nUg ljefusf lgb]{zsåo
>L g/gfy lu/L / >L z/b lg/f}nf, &"nf s/bftf sfof{nosf k|d'v s/ clws[tåo
>L uf]kfn k|;fb lwld/] / >L bL#{/fh d}gfnL, s/bftf ;]jf sfof{no jfnfh'sf k|d'v
s/ clws[t >L slkn k|;fb ;'j]bL, cGtl/s /fh:j ljefusf zfvf clws[t >L
k|df]b s'df/ >Ljf:tj, cfGtl/s /fh:j sfof{no If]q g+= 1 sf s/ clws[tåo >L
cfgGb sfkm\n] / >L k|sfz zdf{ (sfn tyf cfGtl/s /fh:j sfof{no e/tk'/sf
s/ clws[t >L ^]s/fh :of~tfgnfO{ wGojfb lbg rfxG%' .

;fy} of] lgb]{lzsf k|sfzgsf nflu ;b}j pTk|]/)ff / dfu{bz{g ;lxt cu|kf]if)f k|bfg
ug'{ x'g] dfggLo pk-k|wfgdGqL tyf cy{dGqL >L s[i)f axfb'/ dx/fHo"df xflb{s cfef/
tyf s[t!tf JoQm ub{%' .

k|:t't lgb]{lzsf tof/ ug]{ qmddf ;d]^\g g;lsPsf ljifoj:t' cfufdL ;+:s/)fdf ;d]^\b}
nlug]% . lgb]{lzsfnfO{ yk ;/n jgfpg s/bftf, Joj;foL, n]vf k/LIfs, k]zfljb,
sd{rf/L Pj+ ;j{;fwf/)faf^ ;bf em} /rgfTds ;'emfjsf] ck]Iff u/]sf] %' .

-*f= zfGt/fh ;'j]bL_

;lrj
cy{ dGqfno
2073 r}q
 ljifo ;"rL

kl/R5]b ljj/0f k[i7

! lgb]{lzsfsf] k|:t'lt / o;sf] :yfg !–&
@ s/bftf / s/ nfUg] sf/f]af/ *–@#
# d"No clej[l4 s/ btf{ @$–%*
$ j:t' jf ;]jfsf] cfk"lt{ %(–*!
% s/ nfUg] d"No *@–(%
^ sf/f]jf/sf] clen]v (^–!!)
& s/ s§L !!!–!##
* s/ ljj/0f tyf s/ bflvnf !#$–!$!
( s/ lgwf{/0f !$@–!^$
!) hl/jfgf tyf ;hfo !^%–!&%
!! k|zf;sLo k'g/fjnf]sg / k'g/fj]bg !&^–!*$
!@ s/ e''QmfgL tyf c;'nL !*%–!(#
!# s/ lkmtf{ !($–@)@
!$ ljljw @)#–@!)
 kl/R5]b !
lgb]{lzsfsf] k|:t'lt / o;sf] :yfg

!=! d"No clej[l4 s/sf] kl/roM

d"No clej[l4 s/ j:t' jf ;]jfsf] pkef]udf nfUg] ck|ToIf s/ xf] . of] s/ pTkfbg tyf
ljt/0f k|lqmof cGtu{tsf ljleGg txdf x'g] d"No clej[l4df nfUb5 . d"No clea[l4 s/sf]
k|of]hgsf] nflu d"No clej[l4 eg]sf] d"No clej[l4 s/df btf{ ePsf] JolQmn] v/Lb u/]sf j:t'
jf ;]jfsf] v/Lb d"No tyf lghn]] ljqmL u/]sf j:t' jf ;]jfsf] ljqmL d"No aLrsf] leGgtf xf] .
s'g} pTkfbsn] sRrf kbfy{, ;xfos sRrf kbfy{, dfWolds kbfy{ -Intermediatary Goods_,
d]lzg/L cflb k}7f/L jf :yfgLo jhf/df v/Lb u/]/ To;nfO{ pTkfbgsf cGo ;fwgsf] k|of]u
u/L tof/L ;fdfgdf kl/0ft u/]/ d"No clea[l4 u/L ljqmL ub{5 / ;f]xL d"Nodf s/ c;'n
u/L bflvn ub{5 . o;}u/L, l8n/, yf]s jf v'b|f ljs|]tfn] s'g} j:t' cGo JolQmjf6 v/Lb u/]/
To;sf] v/Lb d"No, To;;+u ;DjlGwt cGo vr{x? / d'gfkmf ;d]tsf] lx;fj u/]/ ljqmL d"No
sfod u/L ;f]xL d"Nodf s/ c;'n u/L bflvnf ug'{ kb{5 .
d"No clej[l4 s/ nfu" u/]sf k|foM ;a}] b]zx?n] d"No clej[l4 s/sf] cjwf/0ff s/ s§L -Tax
credit_ sf] dfWodn] Jojxf/df nfu" u/]sf 5g\ . o; cGtu{t d"No clej[l4 s/df btf{ ePsf]
JolQmn] cfkm\gf] v/Lb jf k}7f/Ldf d"No clej[l4 s/ ltb{5 h;nfO{ v/Lbdf lt/]sf] s/ -Input
tax_ elgG5 / lghn] cfkm\gf] ljqmLdf s/ c;'n ub{5 h;nfO{ ljqmLdf c;'n u/]sf] s/nfO{
-Output tax_ elgG5 . ljqmLdf c;'n u/]sf] s/jf6 v/Lbdf lt/]sf] s/ s6fP/ jf+sL /x]sf]
/sd d"No clej[l4 s/sf] ?kdf ;/sf/nfO{ j'emfpg' kb{5 .
d"No clej[l4 s/sf] If]q tyf cfwf/ lj:t[t 5 . d"No clej[l4 s/ k}7f/L, pTkfbg / laqmL
ljt/0fsf x/]s tx / r/0fdf nfUg] s/ xf] . of] s/ sfg"gn] 5'6 u/]sf j:t' jf ;]jf jfx]s
cGo ;j} j:t' jf ;]jfdf nfUb5 . s/ 5'6sf] ;Ldf -Threshold_ j:t'sf] xsdf ?= %) nfv
/ j:t' tyf ;]jf ldl>t / ;]jfsf] xsdf ?= @) nfv tf]ls s/sf] b/ !# k|ltztsf] Psn b/
sfod ul/Psf] 5 . lgsf;L tyf s]xL j:t' jf ;]jfdf d"No clej[l4 s/ z"Go b/n] nufOPsf]
5 . o; s/ cGtu{t s/ 5'6 tyf z"Go b/ jLr leGgtf 5 . s/ 5'6 ul/Psf j:t' jf ;]jfsf]
sf/f]jf/sf] ljqmLdf d"No clej[l4 s/ nfUb}g t/ ltgLx?sf] v/Lb÷k}7f/Ldf d"No clej[l4 s/
ltg'{ kb{5 / To:tf] s/ s§L ug{ jf lkmtf{ dfUg kfO+b}g . o;n] ubf{ d"No clej[l4 s/ 5'6
ePsf j:t' jf ;]jfsf] v/Lbdf nfu]sf] s/ d"Nodf ufleP/ pkef]Qmf ;Dd k'Ub5 .
csf]{tkm{ olb s'g} j:t' jf ;]jf jf sf/f]jf/df z"Go b/ nufPsf] 5 eg] To:tf] j:t' jf ;]jf
jf sf/f]jf/ s/sf] bfo/f leq /x]sf] dflgG5 . o:tf j:t', ;]jf jf sf/f]jf/df cGo s/ nfUg]
j:t' jf ;]jfdf em} v/Lbdf lt/sf] s/ s§L ug{ jf lkmtf{ dfu ug{ ;lsG5 . o;n] ubf{ z"Go b/
nfu]sf j:t' jf ;]jfsf] sf/f]jf/ ug]{ JolQmn] d"No clej[l4 s/sf] s'g} ef/ jxg ug'{ kb{}g .

1
s/ 5'6 lbPsf j:t' jf ;]jfsf] ljqmLdf d"No clej[l4 s/ gnfu] klg ltgLx?sf] v/Lbdf nfu]sf]
d"No clej[l4 s/sf] ef/ eg] /xL /xG5 eg] z"Go b/ nfUg] j:t' jf ;]jfdf d"No clej[l4 s/sf]
s'g} klg ef/ /x+b}g . o;sf] cy{ olb s'g} j:t' jf ;]jf sf/f]jf/nfO{ k|zf;lgs lx;fjn] s/
nufpg' ufx|f] 5 eg] To;nfO{ d"No clej[l4 s/ 5'6 lbg' kb{5 eg] s'g} j:t', ;]jf jf sf/f]jf/
nfO{ d"No clej[l4 s/jf6 k"0f{ ?kdf d'Qm ug{ cfjZos 5 eg] z"Go b/ nufpg' kb{5 .
d"No clej[l4 s/ t6:y -Neutral_, ;Ifd -Efficient_ tyf /fh:j pTkfbs s/ xf] . g]kfn
nufot ljZje/ d"No clej[l4 s/ nufpg] k|fo ;j} d'n'sn] d"No clej[l4 s/sf] pkef]u
k|sf/ (Consump !on!Type) nfu" u/]sfn] s/ s§L ug]{ k|of]hgsf] nflu k"FhLut tyf u}/
k"FhLut j:t'aLr lje]b gu/L s/ nfUg] sf/f]jf/;Fu ;DalGwt k"FhLut tyf u}/ k"FhLut ;a}
j:t'df lt/]sf] s/nfO{ s§L ug{ kfOG5 . o;n] ubf{ s/ dfly s/ -Tax cascading _ gnfUg],
nufgLdf s/sf] ef/ gkg]{ / s/sf] /sd dfly s/bftfn] d'gfkmf k|ltzt nufpg gkg]{ ePsf]n]
cf}Bf]lus jf Jofkfl/s nfut sd e} s/ k|0ffnL cfly{s b[li6sf]0fn] ;Ifd jf t6:y x'G5 . o;
s/ cGtu{t Ps txdf s/ 5n]df jf sd lt/]df kl5Nnf] txdf s/ s§L ug{ gkfOg] jf s/ s§L
ug{] /sd sd x'g] xFb' f /fh:j ;+sngdf vf; km/s kb{g} . o;nfO{ d"No clej[l4 s/sf] Catch-
up Effect elgG5 . o;}u/L o; s/ cGtu{t j:t'sf] clws aLhsLs/0f ubf{ laqm]tfn] a9L s/
ltg'k{ g{] / Go"g aLhsLs/0f ubf{ qm]tfn] a9L s/ ltg'k{ g]{ x'gfn] clws jf Go"g aLhsLs/0f x'g' ]
;+efjgf sd /xG5 . o;/L laqm]tf tyf qm]tfaLr d"No lgwf{/0fdf k/:k/ ljk/Lt :jfy{ n's]sf]
sf/0fn] ubf{ sf/f]jf/ d"No lgwf{/0f ug{df Psn] csf]{ kIfnfO{ :jtM lgu/fgL -Self policing_
ub{5g\ eGg] dfGotf o; k|0ffnLdf /x]sf] 5 . o; s/sf] bfo/f leq k}7f/Lstf{, pTkfbs, ljt/s,
yf]s laqm]tf tyf v'bf| laqm]tf cfpg] ePsfn] s/sf] cfwf/df pTkfbgb]lv v'bf| tx;Ddsf] d"No
clej[l4 ;dfj]z eP/ s/sf] cfwf/ lj:t[t x'G5 .
g]kfndf nfu" ul/Psf] d"No clej[l4 s/ k|0ffnL uGtJo l;4fGt -Destination principle_
df cfwfl/t /x]sf] 5 . o; l;4fGt adf]lhd s/of]Uo j:t' tyf ;]jf k|fKt x'g] jf pkef]u
x'g] :yfgsf] cfwf/df s/f/f]k0f ul/G5 . o;} l;4fGt adf]lhd g]kfndf k|of]u tyf pkef]u
x'g] ljb]zjf6 k}7f/L ul/Psf jf b]z leq} pTkfbg ul/Psf ;a} s/of]Uo j:t' tyf ;]jfdf s/
nfUb5 eg] lgsf;L x'g] s/of]Uo j:t' / ;]jfnfO{ z"Go b/sf] dfWodn] s/ d'Qm ul/Psf] 5 .
d"No clej[l4 s/ pkef]udf cfwfl/t s/ xf] . o; s/sf jf:tljs s/bftf -de facto
taxpayer_ pkef]Qmf x'g lsgls pgLx?n] s/sf] jf:tljs ef/ axg ub{5g\ . o; s/sf
sfg"gL s/bftf s/ nfUg] j:t' jf ;]jfsf] cfk"lt{stf{ x'g\ h'g d"No clej[l4 s/sf] k|of]hgsf]
nflu btf{ ePsf x'G5g . ltgLx?nfO{ /fHon] s/ ;+sng ug]{ clwsf/ x:tfGt/0f u/]sf] x'G5 .
lghx?nfO{ s/bftfsf] ?kdf -de jure taxpayer_ Jojxf/ ul/G5 . btf{ ePsf] JolQmn] s/of]Uo
cfk"lt{ ubf{ sf/f]jf/ d"Nodf s/ ;+sng u/L ;/sf/nfO{ a'emfpg' kg]{ sfg"gL bfloTj axg
u/]sf] x'G5 . btf{ gePsf] laqm]tfn] s/ ;+sng ug{ kfpFb}g .
d"No clea[l4 s/ ;g\ !(%$ b]lv k|mfG;af6 z'? ePsf] ePtf klg ;g\ !(*) sf] bzsb]lv
lgs} nf]slk|o x'+b} xfn !*) eGbf a9L d'n'sdf nfu" e};s]sf] 5 . g]kfndf of] s/k|0ffnL @)%$
;fn d+l;/ ! ut]b]lv k|f/De ePsf] lyof] . o; s/n] lalqm s/, xf]6n ] s/, 7]Ssf s/ tyf
dgf]/~hg s/nfO{ k|lt:yfkg u/]sf] lyof]] . o;/L 5'§f5'§} ;+/rgf tyf ;~rfng k|lqmof ePsf
rf/j6f s/sf] ;§f Pp6} d"No clej[l4 s/ nufpFbf To;af6 s/ k|0ffnL j:t'ut x'g uO{ cfly{s
2
 b[li6sf]0fn] a9L ;Ifd x'gs' f ;fy} s/bftf tyf s/ k|zf;sn] ljleGg rf/ k|sf/sf s/sf] ;§f
Pp6} s/sf] af/]df hfgsf/L /fVbf kof{Kt x'g] eof] .
lj=;+= @)%$ ;fn dfu{ ! b]lv nfu" ePsf] d"No clej[l4 s/ P]g, @)%@ sf] sfof{Gjog k|lqmofnfO{
;/nLs/0f Pj+ Jojl:yt ug{ ldlt @)%#.!@.!! df d"No clej[l4 s/ lgodfjnL hf/L eof] .
tt\kZrft ljifout Pj+ sfo{dn " s 9f+rfdf ( j6f sfo{;~rfng lgb]l{ zsf hf/L eP / k|To]s
jif{sf] cfly{s P]g dfkm{t d"No clej[l4 s/ P]gdf ;+zf]wg Pj+ kl/dfh{g ug]{ sfo{ eO{/Xof] . ldlt
@)%*.)!.)! ut] tTsflng d"No clej[l4 s/ ljefu tyf s/ ljefunfO{ PsLs/0f u/L cfGtl/s
/fh:j ljefusf] k'gu{7g ePkZrft\ cfos/, d"No clej[l4 s/ tyf cGtMz'Ns k|zf;g Pp6}
sfof{noaf6 ul/b} cfPsf] 5 . d"No clej[l4 s/ nfu" ePsf] ljut jif{sf] sfof{g'ejsf] ;dLIff
ub}{ ljleGg ;dodf ul/Psf gLltut, sfg"gL Pj+ k|zf;lgs ;'wf/nfO{ ;d]t PsLs[t ug{ /
d"No clej[l4 s/ P]g, @)%@ tyf d"No clej[l4 s/ lgodfjnL, @)%# sfof{Gjog ug{ d"No
clej[l4 s/ lgodfjnL, @)%# sf] lgod ^! n] lbPsf] clwsf/ k|of]u u/L g]kfn ;/sf/, cy{
dGqfnon] d"No clej[l4 s/ lgb]{lzsf, @)^( hf/L u/]sf] lyof] . of] lgb]{lzsf hf/L eP kZrft
cfly{s P]g tyf cfly{s cWofb]zaf6 d"No clej[l4 s/ P]gdf ePsf] ;+zf]wg, g]kfn ;/sf/af6
d"No clej[l4 s/ lgodfjnL, @)%# df ePsf] ;+zf]wg tyf o; lgb]{lzsfsf] k|of]ustf{, s/
k|zf;g, s/bftf nufot s/ dWo:ystf{af6 k|fKt /fo Pj+ ;'emfj ;d]t ;dfj]z u/L g]kfn
;/sf/, cy{ dGqfnon] d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod ^! n] lbPsf] clwsf
k|of]u u/L of] lgb]{lzsf kl/dfh{g u/L hf/L ul/Psf] 5 .
!=@ lgb]{lzsfsf] dxTjM
d"No clea[l4 s/ P]g, @)%@ nfu" ePkZrft xfn;Dd klg P]gsf sltko k|fjwfgx?sf]
;DaGwdf s/ k|zf;g, s/bftf Pj+ s/ dWo:ystf{sf] aLrdf km/s km/s cjwf/0ff
/x]sf] 5 . d"No clea[l4 s/;+u k|ToIf ?kn] ufFl;Psf s/ k|zf;g, s/bftf Pj+
s/ dWo:ynfO{ P]g tyf lgodfjnLsf] dd{nfO{ cfTd;ft x'g] u/L P]g Pj+ lgodsf
;a} Joj:yfx?sf] ;DaGwdf pko'Qm :yfgdf ;fGble{s pbfx/0f ;d]t /fvL k|:t't
lgb]{lzsfdf :ki6 ul/Psf] 5 . of] lgb]{lzsfsf] sfof{Gojg ubf{ s/;+u ;/f]sf/ /fVg] hf]
;'s}nfO{ klg s/;+u ;DalGwt laifoj:t' a'em\g / hfGg ;xh Pj+ ;/n x'g]5 . k|To]s lbg
d"No clea[l4 s/;+u ;DalGwt c;+Vo sf/f]jf/ x'G5g\ / k|To]s sf/f]jf/sf] k|s[lt Ps csf{;+u
ldNg klg ;S5 / km/s klg x'g ;S5 . k|To]s sf/f]jf/sf] cf cfk\mgf] rfl/lqs laz]iftf x'G5 .
o; lgb]{lzsfaf6 ljleGg sf/f]jf/sf] k|s[ltnfO{ AofVof ug{] k|of; ul/Psf] 5 . o;af6 ;Da4
ljleGg kIfx?nfO{ Pp6f :ki6 wf/0ff / b[li6sf]0f lgdf{0f u/L sfg"g sfof{Gjogdf ;xhtf /
Ps?ktf sfod x'g] ljZjf; ul/Psf] 5 .
!=# lgb]{lzsfsf] k|:tl't / o;sf] :yfgM
o; lgb]{lzsfn] d"No clea[l4 s/ P]g, @)%@ tyf lgodfjnL, @)%# sf ;a} Joj:yfx?nfO{
P]g jf lgodsf] bkmf Pj+ qmdj4tfsf] cfwf/df pNn]v gu/L d"No clej[l4 s/sf] rfl/lqs
laz]iftf cg'?ksf zAbfjnLx? tyf P]g / lgodsf k|fjwfgnfO{ ldnfP/ ljleGg !$ kl/R5]bdf
k|:t't ul/Psf] 5 . k|To]s kl/R5]b cGtu{t kl/R5]bn] ;d]6]sf] ljifo;+u ;DalGwt P]gsf]
;DalGwt bkmf Pj+ lgodfjnLsf] ;DalGwt lgodx? pNn]v u/L ;f]sf] dg;fo pNn]v ePsf]
3
 5 . P]g Pj+ lgodfjnLsf] Joj:yfnfO{ ;/n ?kn] a'e\mg ;xof]u k'uf]; eGg] p2]Zon] ;se/
;a} Joj:yfnfO{ ;fGble{s pbfx/0faf6 :ki6 kfl/Psf] 5 .
k|:t't lgb]{lzsf ljifout ?kdf tof/ ul/Psf] 5 . o;/L lgb]{lzsf tof/ ubf{ P]gdf /x]sf] bkmf,
;f] bkmf;Fu ;/f]sf/ /fVg] cGo bkmf / ;DalGwt lgod Ps} 7fpFdf ;dfj]; u/L k|:t't ul/Psf]
5 . o; lgb]{lzsfdf P]gsf] bkmfx? pNn]v ubf{ Uff9f cIf/ (Bold Letters) k|of]u ul/Psf] 5
eg] lgodnfO{ 58\s] Uff8f cIf/ (Bolditalics Letter) k|of]u ul/Psf] 5 . cGo pbfx/0fx?sf
nflu ;fdfGo cIf/ k|of]u ul/Psf] 5 . pbfx/0fdf pNn]v ul/Psf gfdx? sfNklgs x'g\ tyf
o:tf gfdx? jf:tljstf;Fu d]n vfPdf ;+of]u dfq x'g]5 .
d"No clea[l4 s/ P]g, @)%@ / d"No clea[l4 s/ lgodfjnL, @)%# sf] k|of]u, k|rng /
k|zf;lgs JofVofsf] qmddf o; lgb]{lzsfsf] k|of]u ul/g' k5{ . d"No clea[l4 s/ sfof{Gjogsf]
;Gbe{df k|:t't lgb]{lzsfsf] :yfg d"No clea[l4 s/ P]g, @)%@ -;+=;=_ tyf d"No clea[l4 s/
lgodfjnL, @)%# -;+=;=_ kl5 x'g]5 .
!=$ k|fyldstf ;DaGwL Joj:yfx?M
s/ ;DaGwL lg0f{o cw{Goflos k|s[ltsf] x'G5 . s/ sfof{Gjog ubf{ sfg"g / s/ ;DaGwL
Goflos l;4fGtnfO{ cfwf/ dfGg' h?/L x'G5 . s/ k|zf;gdf sfo{/t s/ clws[tn] Goflos dg
k|of]u u/L sfg"gsf] cIf/ / efjgf a'emL lg0f{o ug'{kb{5 . To:tf] gePdf s/ clws[tåf/f ePsf
lg0f{o / cGo sfd sf/jfxL ab/efuL x'G5g\ . To;}n] d"No clea[lb s/ sfg"gsf] ;xL k|of]u
ug{ h?/L x'G5 . o; b[li6n] s]xL k|fylds hfgsf/L /fVg'kg]{ s'/f oxfF k|:t't ul/Psf] 5 .
!=$=! sfg"g aflemPsf] cj:yfM
sltko cj:yfdf sfg"g Ps cfk;df aflemPsf x'G5g\ . sfg"g eGg] zAbn] ;+ljwfg, P]g,
lgod, pklgod, ljlgod, cfb]z, ;"rgf, kl/kq OToflb ;Dk"0f{nfO{ a'emfpFb5 . t;y{ sfg"g
zAbn] h6Lntf / Jofkstf jf]w u/fpF5 . sfg"gsf] k|of]u k|fyldstf qmddf ul/G5 . ;+ljwfg
;a} eGbf ;jf]{kl/ x'G5, To;kl5 P]g, clg lgodfjnLsf] qmd x'G5 . b'O{j6f sfg'g aflemPdf
hf] dflyNnf] qmddf 5 Tof] alnof] x'G5 clg Tof] sfod x'G5 . t/ ;dfg :t/sf sfg"g afem]sf]
cj:yfdf eg] ;DalGwt ljifo jf kIf;Fu s'g sfg"g ljlzi7 9+un] hf]l8Psf] / glhs ePsf]
5 < s'g cl3sf] xf] / s'g kl5sf] xf] < h:tf s'/faf6 lgwf{/0f ug'{kb{5 . h:t} ;+ljwfg / P]g
aflemPsf] cj:yfdf ;+ljwfgsf] Joj:yf nfu" x'G5 . P]g / lgod aflemPsf] Joj:yfdf P]g nfu"
xG5 . P]g;Fu P]g aflemPsf]df eg] ;DalGwt ljifoj:t'sf nflu ag]sf]] ljlzi6 P]g nfu" x'G5 .
oxL l;4fGt cg';f/ d"No clea[l4 s/ P]g;+u cGo P]g aflemPdf d"No clea[l4 s/ P]gsf]
k|fjwfg nfu" x'G5 .
!=$=@ sfg"gsf k|sf/M
afWofTds / :j]lR5s u/L sfg"g b'O{ k|sf/sf x'G5g\ . afWofTds sfg"gsf] k|of]u / k|rng
ug'{ clgjfo{ x'G5 eg] :j]lR5s jf OR5fwLg sfg"gsf] k|of]u ug{ jf gug{ ;DalGwt clwsf/L
:jtGq x'G5 . s'g} sfg"gdf x'g]5, ug]{5, ug'{ kg]{5 -c+u|]hLdf Shall / Will) eGg] n]lvPsf]

4
 /x]5 eGg] Tof] afWofTds x'G5 . To:t}, sfg"gdf ug{ ;lsg]5, ;Sg]5 -c+u|]hLdf May)
eGg] n]lvPsf] /x]5 eg] To:tf]df k|of]ustf{ ;f] sfg"gsf] k|of]u ug{df :jtGq x'G5 .
p;n] ;f] sfg"gsf] kfngf ug'{kg]{ 7x¥ofPdf jf cfjZos 7fg]df dfq kfngf÷k|of]u ug{
;Qm5 .
!=$=# ljj]ssf] k|of]uM
ljj]ssf] k|of]u ubf{ lgSs} ljrf/ k'¥ofpg' kb{5 . s/ clws[tnfO{ sfg"gn] ljj]s k|of]u ug]{
k|z:t cj;/ lbPsf] x'G5 . To:tf] ljj]s k|of]u ubf{ hyfefjL gu/L ts{ Pj+ Gofo;+ut
9+un] ug'{kb{5 . hjfkmb]lxtfsf] l;4fGt cg';f/ sfg"gsf] k|of]u ubf{ lnPsf cfwf/ / sf/0f
v'nfpg'k5{ . ts{;+ut cfwf/ / sf/0f j]u/ ul/Psf] :jMljj]sLo lg0f{o ab/efuL x'G5 .
!=$=$ sfg"gsf] JofVofM
sfg"gsf] JofVofsf] l;4fGt cGtu{t Ps jrgn] ax'jrg / ax'jrgn] Ps jrgnfO{
hgfpFb5 .
!=$=% ghL/M
;jf]{Rr cbfntaf6 k|ltkflbt l;4fGt sfg"g ;/x x'G5 . t;y{ sfg"g nfu" ug{] u/fpg]
clwsf/Laf6 To;sf] kfngf x'g'kb{5 . To:t} /fh:j Gofoflws/0faf6 ePsf km};nfx? jx;
5nkmn u/L u/fO{ sfg"g / Gofosf d"No dfGotfsf] cfwf/df x'g] x'Fbf Gofoflws/0faf6 JoQm
/fo, 7x/ jf lg0f{onfO{ ;jf]{Rr cbfntn] cGoyf 3f]if0ff gu/];Dd ;f] lg0f{onfO{ dfu{bz{gsf]
?kdf lng' pko'Qm x'G5 . Gofosf dfGo l;4fGtx?n] Goflos lqmofsnfkdf lgs} 7"nf] e"ldsf
/fVb5g\ . g]kfnsf] ;+ljwfgn] Goflos lg0f{o ubf{ Gofo l;4fGtnfO{ cfwf/ dfGg' kg]{ Joj:yf
u/]sf] 5 . t;y{, s'g} lg0f{o, sfd sf/jfxLsf] qmddf s'g} Goflos l;4fGtsf] k|Zg
pkl:yt ePdf To;k|lt ljrf/ u/L plrt / pko'Qm b]lvPdf k|of]u ug'{kg]{ x'G5 .
!=$=^ k|fs[lts Gofosf] l;4fGtM
Goflos lg0f{o ug]{ qmddf k|fs[lts Gofosf l;4fGtx? dxTjk"0f{ l;4fGtsf ?kdf dflgG5g\ .
o;sf d'Vo b'O{ pkl;4fGt 5g\ -s_ kIfkftsf] l;4fGt / -v_ ;'gjfO{sf] l;4fGt . k|fs[lts
Gofosf l;4fGtsf] k|lts"n ul/Psf s/ lgwf{/0f cfb]z÷lg0f{o ab/ x'G5g\ . s/ lgwf{/0fsf
;Gbe{df ;'gjfO{sf] l;4fGtsf] kfngf ug{ clgjfo{ x'G5 .
!=$=& ;fj{hlgs kl/kqM
d"No clea[l4 s/ P]gsf] sfof{Gjogdf Ps?ktf NofO{ s/ k|zf;gnfO{ ;/n agfpg/ s/
clws[t Pj+ s/bftfnfO{ dfu{lgb]{zg ug{ cfGtl/s /fh:j ljefun] ;fj{hlgs kl/kq hf/L
ug]{ ub{5 . To:tf kl/kqx? lnlvt x'G5g\ . ljefun] ;do ;dodf hf/L ug]{ kl/kqx?n] d"No
clej[l4 s/ P]g tyf lgodsf] JofVof ub{5g .
!=$=* k"jf{b]zM
d"No clea[l4 s/ P]g, @)%@ åf/f Jojl:yt of] gofF Joj:yf xf] . k"jf{b]z klg ljefuåf/f g}
hf/L x'G5 . s'g} vf; s/bftfn] d"No clea[l4 s/sf k|fjwfg nfu" x'g] jf gx'g], nfu" x'g] eP
lghsf] xsdf s;/L s'g xb;Dd x'g] eGg] s'/fsf ;DaGwdf pTkGg låljwf x6fO{ dfUg jf

5
 lg/fs/0fsf nflu cfk\mgf] /fo ;lxt ljefu ;dIf cfj]bg ug{ kfpF5 . ljefun] cfkm\gf] wf/0ff
k"jf{b]zsf] ?kdf To:tf] s/bftfnfO{ pknAw u/fO{ lbG5 . ljefuaf6 k"jf{bz
] hf/L ePsf]df
To:tf] cfb]z axfn /x];Dd lgh JolQmsf] xsdf ;f] adf]lhd ug{ ljefu tyf sfof{no afWo
x'G5g\ . P]g jf lgodfjnLsf] h'g Joj:yfsf] ;DaGwdf k"jf{b]z hf/L ePsf] xf] ;f] P]g tyf
lgodfjnLsf pQm Joj:yfx?df s'g} ;+zf]wg jf vf/]h ePdf k"j{ hf/L k"jf{b]z :jtM lgis[o
x'G5 .
;fj{hlgs kl/kq / k"jf{b]z aflemPsf] l:yltdf k"jf{bz ] hf/L ul/Psf] JolQmsf] xsdf ;f]
k"jf{b]zsf] Joj:yf nfu" x'G5 . laefuaf6 of] lgb]{lzsf hf/L ePsf ldlt;Dd hf/L ePsf
k"jf{b]zx? o; lgb]{lzsf;+u aflemg uPsf] ca:yfdf laefun] k'gM pQm JolQmnfO{ k"jf{b]z
glbP;Dd ;f] JolQmsf] nflu pQm k"jf{b]z g} sfod /xG5 . cyf{t JolQmut tj/af6 laefun]
o;cl3 hf/L ePsf] k"jf{b]z vf/]h ePsf] hfgsf/L gu/fP;Dd o; cl3 hf/L eO;s]sf
k"jf{b]z vf/]h ePsf] dflgb}g .
!=% lgb]{lzsfsf] ;+lIfKt gfd, lj:tf/ / k|f/DeM
!-!_ o; lgb]{lzsfsf] gfd æd"No clej[l4 s/ lgb]{lzsf, @)^(-klxnf] ;+zf]wg, @)&#_Æ
/x]sf] 5 .
!-@_ of] lgb{]lzsf t''?Gt k|f/De x'g]5 .
!=^ d"No clea[l4 s/ P]gsf] ;+lIfKt gfd, lj:tf/ / k|f/De M
d"No clej[l4 s/ P]g ;/sf/n] @)%$.)%.)@ sf] /fhkqdf ;"rgf k|sfzg u/L of] P]g @)%$
;fn dfu{ ! ut]]b]lv nfu"" ePsf] xf] . of] lgb{]lzsf hf/L ePsf avt;Dd d"No clej[l4 s/
P]g, @)%@ df tyf d"No clej[l4 s/ lgodfjnL, @)%# df lgDgfg';f/ ;+zf]wg ePsf] 5 . oL
;+zf]wgx? ;+zf]wg ug{] cWofb]z / cfly{s P]g tyf lgodx? h'g h'g cjlw e/ nfu" x'G5g\,
d"No clej[l4 s/ P]gdf ePsf ;+zf]wgx? klg tt\ tt\ cjlwe/sf nflu nfu"" x'G5g\ .
!= klxnf] ;+zf]wg, @)%*.!).)$
@= cfly{s cWofb]z, @)%( -cfiff9_ @)%(.)#.@$
#= cfly{s cWofb]z, @)%( -kf}if_ @)%(.)(.@@
$= cfly{s cWofb]z, @)^)->fj0f_ @)^).)$.)!
% cfly{s cWofb]z, @)^) -df3_ @)^).!).)!
^= cfly{s cWofb]z, @)^! ->fj0f_ @)^!.)$.)!
&= cfly{s cWofb]z, @)^! -df3_ @)^!.!).)!
*= cfly{s cWofb]z, @)^@ ->fj0f_ @)^@.)$.)!
(= cfly{s cWofb]z, @)^@ -cflZjg_* @)^@.)^.!^
!)= cfly{s cWofb]z, @)^@ -df3_ @)^@.!).)!
!!= cfly{s P]g, @)^# @)^#.)#.@*
!@= cfly{s P]g, @)^$ @)^$.)#.@*
!#= cfly{s P]g, @)^% @)^%.)^.)#
6
 !$= cfly{s P]g, @)^^ @)^^.)#.@(
!%= cfly{s cWofb]z, @)^& @)^&.)*.)$
!^= cfly{s P]g, @)^* @)^*.)#.#!
!&= cfly{s cWofb]z, @)&) @)&).)#.#)
!*= cfly{s P]g, @)&! @)&!.)#.@(
!(= cfly{s P]g, @)&@ @)&@.)#.@(
@)= cfly{s P]g, @)&# @)&#.)&.@(
* /fh:j ;DjGwL s]xL g]kfn P]gnfO{ ;+zf]wg ug]{ cWofb]z,@)^@ n] ;+zf]wg ePsf] bkmfx?nfO{
cfly{s cWofb]z, @)^@ -cflZjg_ elgPsf] .
d"No clej[l4 s/ lgodfjnL, @)%# df ;+zf]wgM
!= /fhkqdf k|sflzt ldlt M @)%#.!@.!!
@= klxnf] ;+zf]wg @)%%÷)*÷)&
#= bf];|f] ;+zf]wg @)%(÷)#÷@$
$= t];|f] ;+zf]wg @)%(÷)(÷@@
%= rf}yf] ;+zf]wg @)^)÷)$÷)!
^= kfrf}+ ;+zf]wg @)^!÷)$÷)!
&= 5}7f}+ ;+zf]wg @)^!÷!@÷)#
*= ;ftf}+ ;+zf]wg @)^@÷)$÷)!
(= cf7f}+ ;+zf]wg @)^@÷)^÷!$
!)= gjf}+ ;+zf]wg @)^@÷!)÷)!
!!= bzf}+ z+zf]wg @)^$÷)#÷@*
!@= P3f/f}+ ;+zf]wg @)^^÷)#÷@(
!#= afx|f}+ z+zf]wg @)^&÷)*÷)$
!$= t]x|f}+ ;+zf]wg @)^*÷)#÷#!
!%= rf}wf}+} z+zf]wg @)&)÷)!÷#)
!^= kGw|f}+ ;+zf]wg @)&)÷)#÷#)
!&= ;f]x|f}+ z+zf]wg @)&!÷)#÷#)
!*= ;qf}+} ;+zf]wg @)&@÷)#÷#!
!(= c7f/f}+} ;+zf]wg @)&#÷)@÷!%

7
 kl/R5]b @
s/bftf / s/ nfUg] sf/f]jf/

gfkmfsf] p2]Zo lnO{ jf glnO{ pTkfbg, Jofkf/, k]zf, Joj;fo u/L s'g} s/of]Uo j:t' jf ;]jf cfk"lt{
ug]{ k|fs[lts JolQm jf sfg"gåf/f :yflkt lgsfonfO{ s/bftf elgG5 . k|fs[lts JolQm jf lgsfosf]
s'g} sd{rf/L jf >lds s/bftf x'b}g . k|fs[lts JolQm jf lgsfo s/bftfsf] ?kdf /x]sf] cj:yfdf
s/ bfloTj e'Qmfg ug]{ k|fylds lhDd]jf/L ;f]xL k|fs[lts JolQm jf lgsfosf] x'G5 . s'g} sDkgLsf
z]o/xf]N8/ jf nufgLstf{nfO{ d"No clej[l4 s/ k|ToIf ?kdf cfslif{t x'+b}g t/ ;fem]bf/L kmd{ v8f
u/L s/of]Uo sf/f]jf/ u/]df ;fem]bf/L ;Demf}tfdf pNn]v eP adf]lhdsf] cg'kftdf ;fem]bf/ ;d]t
s/sf] bfloTjaf6 d'Qm x'g ;Sb}gg\ . s/of]Uo j:t' jf ;]jfsf] Joj;flos p2]Zon] ul/g] cfoft, lgof{t,
laqmL, ljlgdo jf x:tfGt/0fnfO{ s/of]Uo sf/f]jf/ dflgG5 . o; kl/R5]bdf s/bftf / s/ nfUg]
sf/f]jf/sf] af/]df lj:t[t ?kdf JofVof ul/Psf] 5 .
@=! s/bftfsf] kl/efiffM
d"No clej[l4 s/ nfUg] sf/f]jf/df ;+nUg /x]sf k|fs[lts JolQm jf lgsfo b'a} s/bftf x'g\ .
s/ nfUg] sf/f]jf/n] d"No clej[l4 s/ P]g, @)%@ adf]lhd s/ nfUg] j:t' jf ;]jfsf]
sf/f]jf/nfO{ a'emfp+5 . o; lgb]l{ zsfsf] k|of]hgsf] nflu JolQm eGgfn] k|fs[lts JolQm tyf
lgsfo b'an } fO{ hgfp+5 . lgsfon] sDkgL, ;+:yf, ;fem]bf/L Joj;fo ->Ldfg\ tyf >LdtL
aLrsf] ;fem]bf/L ;d]t_, ;xsf/L, ;+oQ ' m pBd, wfld{s ;+3;+:yf jf sf]ifh:tf sfg"g4f/f
:yflkt ;+:yfnfO{ hgfp+5 . d"No clej[l4 s/ s/of]Uo j:t' tyf ;]jfsf] cfk"lt{df nfUg]
ePsf]n] s'g} klg k|fs[lts Pj+ sfg"gåf/f :yflkt lgsfon] s/of]Uo j:t' jf ;]jfsf]
sf/f]jf/ u/]df ;f] JolQm s/bftfsf] kl/efiff leq kb{5 . d'gfkmf cfh{g ug]{ p2]Zo /x]sf] jf
g/x]sf] h] eP tfklg d"No clej[l4 s/ P]g adf]lhd s/of]Uo sf/f]jf/ u/]sf] s'g} k|fs[lts
JolQm, ;/sf/L lgsfo, wfld{s ;+3;+:yf, k/f]ksf/L 6«i6, pkef]Qmf ;ldlt jf o:t} k|sf/sf
cGo lgsfo, ltgsf zfvf jf pkzfvfx? Jff ljb]zL lgsfosf] zfvf, k|zfvf Pj+ ljb]zL
:yfoL ;+:yfkg ;d]tnfO{ s/bftfsf] kl/efiffn] ;d]65 \ . d'gfkmf cfh{g ug]{ p2]Zo gePsf]
lgsfonfO{ ;d]t s/bftfsf] bfo/fdf Nofpg'sf] d'n p2]Zo s/ nfUg] sf/f]jf/ aLr ;d Jojxf/
Pj+ s/ t6:ytf sfod ug'{ xf] . o;}u/L d"No clej[l4 s/df btf{ geP tfklg d"No clej[l4 s/
P]gn] s/ ;+sng jf bflvnf ug'{ kg]{ bfloTj ePsf ;/sf/L jf cGo lgsfo ;d]t s/bftfsf]
kl/efiff leq kb{5g\ . d"No clej[l4 s/ P]g, @)%@ sf] bkmf @-7_ n] JolQmnfO{ b]xfo adf]lhd
kl/eflift u/]sf] 5M
bkmf @= -7_M æJolQmÆ eGgfn] s'g} k|fs[lts JolQm, kmd{, sDkgL, ;+3, ;+:yf, ;fem]bf/L ;+:yf,
;xsf/L, ;+o'Qm Joj;fo, u'7L jf sf]if ;Demg' k5{ / ;f] zJbn] gfkmfsf] p2]Zo lnO{ jf glnO{
s/ nfUg] sf/f]jf/df ;+nUg /x]sf] ;/sf/L lgsfo, wfld{s ;+u7g, k/f]ksf/L ;+:yf jf To:t}
cGo lgsfox? / ltgsf zfvf jf pkzfvfx?nfO{ ;d]t hgfp+5 .

8
 s/bftf x'gsf] nflu d'ntM b'Oj{ 6f cfwf/ dxTjk"0f{ /x]sf 5g\ . klxnf], sf/f]jf/ ug]{ j:t' jf
;]jfsf] k|sl[ t / bf];f| ,] sf/f]jf/ /sd . d"No clej[l4 s/ k|of]hgsf] nflu s'g} JolQm s/of]Uo
xf] jf xf]Og eGg] ljifo lghn] ug]{ sf/f]jf/sf] k|sl[ t / sf/f]jf/ /sdn] lgwf{/0f ub{5 . lghn]
;f] sf/f]jf/af6 d'gfkmf cfh{g ug]{ jf gug]{ h] ;'s} p2]Zo /fv]sf] eP tfklg pQm JolQmn] ug]{
sf/f]jf/sf] k|sl[ t / sf/f]jf/ /sdn] ;f] JolQm s/of]Uo xf] jf xf]Og{ eGg] s'/f lgwf{/0f ub{5 . d"No
clej[l4 s/ P]gn] s/ 5'6 x'g] j:t' jf ;]jf egL ls6fg u/]sf j:t' jf ;]jf afx]s cGo ;j} j:t' jf
;]jfsf] sf/f]jf/ ug]{ JolQmn] s'g} lglZrt cjlwdf sfg"gn] lgwf{/0f u/]sf] sf/f]jf/ /sd -y|; ] xf]N8_
eGbf a9Lsf] sf/f]jf/ u/]df To:tf JolQmx? s/bftf x'g\ / To:tf JolQmx? d"No clej[l4 s/sf]
k|of]hgsf nflu clgjfo{ ?kdf btf{ x'g' kb{5 .
@=@ lghL JolQm -Private Person_M
d"No clej[l4 s/ k|of]hgsf nflu lghL JolQm eGgfn] s'g} s/of]Uo Joa;fodf ;+nUg g/
x]sf] k|fs[lts JolQmnfO{ ;Demg' kb{5 . Joj;flos p2]Zon] s/of]Uo sf/f]jf/ ug]{ JolQm d"No
clej[l4 s/ k|of]hgsf] nflu s/bftf x'G5g . lghL JolQmn] Joj;flos p2]Zon] s/ nfUg] j:t'
jf ;]jfsf] v/Lb, laqmL jf :jfldTj x:tfGt/0f h:tf cfk"lt{hGo sf/f]jf/ ub}{gg\ . t;y{, lghL
JolQmx? d"No clej[l4 s/ k|of]hgsf] nflu s/of]Uo JolQm dflg+b}gg\ . ;fy} o:tf JolQm btf{
x'g klg ;Sb}gg\ .
o; ljifonfO{ lgDg pbfx/0fn] yk k|i6 kfg]{5M
pbfx/0f @=!
>L /fdk|;fb clwsf/L sf7df8f}+ lhNnf, sf7df8f}+ dxfgu/kflnsf, j8f g+=+ !&
lgjf;L x'g\ . ;fdfGo hLjg ofkgsf] nflu k}ts [ k]zf s[lifnfO{ c+ufn]sf 5g\ .
km';b{ sf] ;dodf ;dfh;]jf klg ub{5g\ . o; k|sf/sf ;fdfGo JolQm jf
gful/snfO{ d"No clej[l4 s/ k|of]hgsf] nflu lghL JolQm elgG5 . lghL JolQmn]
Joj;flos p2]Zon] sf/f]jf/ ub}g{ g\ . o:tf JolQm jf gful/sn] JolQmut :yfoL n]vf
gDa/ lng ;Sb5g\ t/ d"No clej[l4 s/ k|of]hgsf] nflu btf{ x'g kb}g{ . d"No clej[l4
s/ k|of]hgsf] nflu btf{ x'g pQm JolQmn] Joj;fo btf{ u/L s/of]Uo sf/f]jf/
ug]{ jf u/]sf] x'gk' b{5 .
lghL JolQmn] cfkm\gf] j}olQms jf 3/]n' k|of]hgsf] nflu v/Lb ul/Psf] jf k|of]udf /x]sf j:t' tyf
;]jfnfO{ laqmL u/]df d"No clej[l4 s/ cfslif{t x'b+ g} . o:tf] j}olQms ?kdf x'g] laqmLsf] sf/f]jf/nfO{
slxn]sfFxL dfq x'g] 36gf dfgL s/sf] bfo/f aflx/ /flvG5 . pbfx/0fsf] nflu cfkm"n] k|of]u ul//x]sf]
;jf/L ;fwg, kmlg{r/ jf o:t} s'g} ;fdfg laqmL u/]df To:tf] laqmLdf d"No clej[l4 s/ c;'n ug'{
kb}g{ .

9
 o; ljifonfO{ lgDg pbfx/0fn] yk k|i6 kfg]{5M
pbfx/0f @=@
>L u0fklt pkfWofo k|l;4 sfg"g Joj;foL x'g\ . pgL d"No clej[l4 s/ k|of]hgsf] nflu btf{
ePsf JolQm x'g\ . pgn] xfn} wfkfv]n nlntk'/df cfw'lgs ;fwg tyf k|;fwgaf6 ;';lHht eJo
ejg lgdf{0f u/]sf] 5g\ . gof+ u[x k|jz ] ug'k{ j" { xfn ef8fdf a;]s
] f] 3/df /x]sf cfkm\gf k'/fgf
kmlg{r/, lkmS:r/ tyf df?tL sf/nfO{ pgL laqmL ug{ rfxG5g\ . >L pkfWofo d"No clej[l4 s/df
btf{ ePsf] eP tfklg pgn] cfkm"n] k|of]u ul//x]sf] ;jf/L ;fwg, kmlg{r/÷lkmS:r/ Joj;flos
k|of]hgsf nflu v/Lb gu/]sf] x'b+ f tL a:t' laqmL u/]df To:tf] laqmLdf d"No clej[l4 s/ c;'n
ug'{ kb}g{ . o:tf] j}olQms ?kdf x'g] laqmLsf] sf/f]jf/nfO{ slxn]sfFxL dfq x'g] 36gf dfgL s/sf]
bfo/f aflx/ /flvG5 .

t/ ;/sf/L Pj+ ;fj{hlgs lgsfox?n] sfg'g adf]lhdsf] k|lqmof k"/f u/L ;fj{hlgs af]nsaf]n
jf lnnfdL k|lqmofaf6 ;jf/L ;fwg, sDKo'6/, sfof{no ;fdfg, kmlg{r/, lkmS:r/ jf o:t}
k|sf/sf cGo s/ nfUg] j:t' laqmL u/]sf] cj:yfdf :jLs[t af]nsaf]n c+s jf lnnfd ;sf/
u/]sf] c+snfO{ sf/f]jf/ /sd dfgL ;DalGwt ;/sf/L jf ;fj{hlgs lgsfox?n] k|rlnt b/df
d"No clej[l4 s/ ;+sng u/L bflvnf ug'{ kb{5 .
@=# sd{rf/L jf sfdbf/ -Employee_M
/f]huf/L eGgfn] cfo cfh{g ug{sf] nflu >dsf] ljlgdo ug'{ xf] . /f]huf/L eGgfn] s'g} klg k|fs[lts
JolQmn] /f]huf/Lsf] zt{ cg';f/ cfkm\gf] 1fg, cg'ej, l;k, hf+u/ tyf >d k|of]u u/L ;]jf k|bfg
ug]{ sfo{nfO{ hgfp+5 . o;n] ljut, jt{dfg / eljiosf] /f]huf/LnfO{ ;d]t ;d]6b\ 5 . sd{rf/L
k|lti7fgsf] dflns jf ;fem]bf/ geO{ pQm k|lti7fgsf] s'g} kbgfd;lxt kbf;Lg /x]sf] x'G5 h:t}M
k|aGws, k|zf;s, n]vfkfn cflb . /f]huf/Ln] JolQmn] wf/0f u/]sf] ;fj{hlgs cf]xbfnfO{ ;d]t
hgfp+5 .
/f]huf/Laf6 cfh{g x'g] cfodf d"No clej[l4 s/ cfslif{t x'+b}g . t/ :jtGq ?kdf laz]if1 ;]jf
u/]jfkt k|fKt x'g] ;]jf z'Nsdf d"No clej[l4 s/ cfslif{t x'G5 . d"No clej[l4 s/ P]g, @)%@
n] k|ltkmn k|fKt ug]{ p2]Zon] ul/g] v/Lb, laqmL, lalgdo, x:tfGt/0f, pTkfbg, cfoft tyf
lgof{t ul/g] d"t{ j:t' tyf d"t{÷cd"t{ ;]jf tyf tt\;DaGwL cg'dlt lbg] jf 7]Ssf k6[fnfO{
;d]6]sf] 5 . d"No clej[l4 s/ P]g, @)%@ sf]] bkmf @ -r_ n] ;]jfsf] kl/efiff lgDgfg';f/
pNn]v u/]sf] 5 .
bkmf @= -r_ æ;]jfÆ eGgfn] j:t' afx]ssf] h'g;'s} s'/f ;Demg' k5{ .

10
 o; ljifonfO{ lgDg pbfx/0fn] yk k|i6 kfg]{5M
pbfx/0f @=#
>L sdn sf]O/fnfn] xfn} rf6{8 Psfp06]G;L sf];{ pQL0f{ u/]sf 5g\ . pgnfO{ lghL k|ltli7t
a}+sx?af6 ljQLo k|aGwssf] kbdf hflu/ lbg] k|:tfj cfO/x]sf] 5 . t/ pgL Ps rf6{8
Psfp06]G;L kmd{ vf]nL :jtGq ?kn] k]zf ug]{ ;f]r agfO/x]sf 5g\ .
olb pgn] pGglt a}+s lnld6]8sf] k|:tfj :jLsf/ u/L a}+ssf] laQLo k|jGwssf] kbdf
lgo'Qm eO{ Ps sd{rf/Lsf] ?kdf sfo{ u/]df lghsf] To:tf] /f]huf/Laf6 ul/Psf] cfodf
d"No clej[l4 s/ cfslif{t x'+b}g . sd{rf/Lsf] ?kdf pGglt a}+s lnld6]8df ;Da4 eP
kZrft\ ;f+u7lgs hLjgdf sdn sf]O/fnfsf] :jtGq klxrfg / cl:tTj /xb}g . ;+u7gdf
sfo{/t /x+bf lghsf]] kl/ro ljQLo k|jGws kbgfdn] lbG5 . t/ >L sf]O/fnfn] rf6{8
Psfp06]G;L kmd{ vf]nL :jtGq?kn] k]zf ;+rfng u/]df lghsf] ;]jf s/of]Uo dflgG5 .
o:tf] cj:yfdf pgL d"No clej[l4 s/ k|of]hgsf] nflu btf{ x'g' kb{5 . pgn] ;]jfu|fxLnfO{
ljz]if1 ;]jf k|bfg u/]jfkt k|fKt ug]{ ;]jf z'Nsdf d"No clej[l4 s/ ;+sng ug'{
kb{5 .
@=$ s/bftfsf] Psn :jtGq Joj;foM
d"No clej[l4 s/ k|0ffnLdf k|fs[lts JolQm / sfg"gåf/f :yflkt lgsfo b'a} s/of]Uo JolQm x'g ;Sb5g\ .
k|fs[lts JolQmn] Psn :jfldTjdf :yfkgf ug]{ Psnf}6L Joj;fosf] cl:tTj, :j?k / k|sl[ t kl/jt{g
eO/xG5 . Joj;flos ;+efJotfsf] cfwf/df k|fs[lts JolQmn] ljleGg k|sl[ tsf Joj;fox? ;+rfng ug]{
jf aGb ug]{ u/]sf] kfOG5 . k|fs[lts JolQm / p;n] k|fKt u/]sf] :yfoL n]vf gDa/ kl/jt{g x'b+ g} eGg]
cfwf/e"t l;4fGt /x]sf] 5 . ;f]xL l;4fGtsf] cfwf/df d"No clej[l4 s/ k|of]hgsf] nflu s'g} k|fs[lts
JolQmn] Psn :jfldTjdf k[ys k[ys k|sl[ tsf] Joj;fo :yfkgf u/] tfklg tL ;a} Joj;fonfO{ Pp6}
:yfoL n]vf gDa/df ;dflxt ug'k{ b{5 . Psn :jfldTjdf k|fs[lts JolQmn] Ps} k|sl[ tsf] Joj;fo
cnu cnu :yfgdf ;+rfng ug]{ jf k[ys k[ys k|sl[ tsf] Joj;fo Ps} :yfg jf cnu cnu :yfgdf
;+rfng ug]{ h'g;'s} cj:yf eP klg Joj;fo jf :yfglkR5] a]Unf a]Un} :yfoL n]vf gDa/ hf/L ug{
;lsb}g . olb e"na; hf/L ePsf] 5 eg] ;RofOg' kb{5 . Psn :jfldTjdf /x]sf ;a} Joj;fo jf
sf/f]jf/sf] gfd, 7]ufgf, sf/f]jf/ ljj/0f tyf sf/f]jf/ z'? u/]sf] ldlt pNn]v u/L Pp6} :yfoL n]vf
gDa/ hf/L ug'{ kb{5 . pQm :yfoL n]vf k|df0fkqsf] k|dfl0ft k|lt ;a} sf/f]jf/ :yfgdf /fVg'kb{5 .
cnu cnu Joj;fo / :yfgsf] nflu cnu cnu aLhs, clen]v /fVg] u/L :jLs[lt lng' kb{5 . t/
;a} Joj;fosf] sf/f]jf/nfO{ PsLs[t u/L btf{ ePsf] sfof{nodf lgodfg';f/ s/ ljj/0f k]z ug'k{ b{5 .
o;nfO{ lgDg pbfx/0faf6 yk k|i6 kfl/Psf] 5M

11
pbfx/0f @=$
>L lx/fsfhL dxh{g k]zfn] lgdf{0f Joj;foL x'g\ . pgsf] Pp6f dxh{g lgdf{0f ;]jf eGg] kmd{
/x]sf] 5 . lgh dxh{gn] cfkm\gf] dxh{g lgdf{0f ;]jfnfO{ d"No clej[l4 s/ k|of]hgsf] nflu @)^)
;fndf cfGtl/s /fh:j sfof{no eQmk'/df btf{ u/fPsf /x]5g\ . dxh{g lgdf{0f ;]jfn] ljleGg
lgsfox?df lgdf{0f;DaGwL 7]Ssfk6[f u/L s/of]Uo ;]jf cfk"lt{ ubf{ lgodfg';f/ d"No clej[l4
s/ ;+sng u/L s/ bflvnf ub}{ cfPsf] /x]5 . @)&@ ;fn a}zfvdf lgh dxh{gn] eQmk'/,
;fgf]l7dLdf cfkm\g} :jfldTjdf dxh{g ;Knfo;{ eGg] ljljw ;du|L cfk"lt{ ug]{ csf]{ k|fk] /fO6/;Lk
kmd{ btf{ u/L sf/f]jf/ ub}{ u/]sf] hfgsf/L ahf/ cg'udgsf] l;nl;nfdf k|fKt eof] . eQmk'/l:
yt cfGtl/s /fh:j sfof{nosf] clen]v hf+ra'em ubf{ >L lx/fsfhL dxh{gn] cfkm\gf] dxh{g
;Knfo;{ gfd u/]sf] cltl/Qm sf/f]jf/sf] af/]df s'g} hfgsf/L lbPsf] kfOPg / sf/f]jf/ yk u/]sf]
klg b]lvPg . pQm k;naf6 ljljw s/of]Uo ;dfg laqmL ubf{ d"No clej[l4 s/ aLhs hf/L
u/]sf] kfOPg . dxh{g ;Knfo;{sf] s/of]Uo j:t'sf] sf/f]jf/ ?= !) nfv dfq /x]sf] x'b+ f d"No
clej[l4 s/df btf{ gu/fPsf] egfO{ s/bftfsf] /x]sf] b]lvof] .
k|:t't s];df >L lx/fsfhL dxh{gsf] dxh{g lgdf{0f ;]jf d"No clej[l4 s/df btf{ /x]sf] x'b+ f lghn]
:yfkgf u/]sf] k|fk] /fO6/;Lk kmd{ dxh{g ;Knfo;{nfO{ lghsf] xfn sfod /x]sf] :yfoL n]vf gDa/df
;dfj]z ug'{ kb{5 . dxh{g ;Knfo;{sf] nflu a]Un} :yfoL n]vf gDa/ lng' kb}g{ / k|fKt ug{ klg ;ls+bg} .
k|fs[lts JolQmn] Pp6f dfq} :yfoL n]vf gDa/ k|fKt ug{ ;Sg] Joj:yf /x]sf] x'b+ f lgh lx/fsfhL
dxh{gn] :yfkgf u/]sf] dxh{g ;Knfo;{ jf eljiodf ug]{ cGo cltl/Qm sf/f]jf/nfO{ cfkm\gf] :yfoL
n]vf gDa/df cfj4 ug{ kmd{ btf{ ePsf] ldltn] !% lbgleq cfGtl/s /fh:j sfof{no eQmk'/df uO{
sf/f]jf/ yk u/fpg' kb{5 .

d"No clej[l4 s/df btf{ ePsf] JolQmsf] ljleGg :yfgdf zfvf, k|zfvf tyf uf]bfd 3/x? /x]sf
x'g ;S5g\ . d'Vo sfof{nosf] cltl/Qm w]/} zfvf k|zfvf Pj+ uf]bfd 3/ eP tfklg tL ;a}nfO{
Psn s/of]Uo JolQmsf] ?kdf Jojxf/ ul/G5 . To:tf] cj:yfdf z'?df Pp6f d'Vo sfof{no btf{
ul/G5 / :yfoL n]vf gDa/ pknAw u/fOG5 . cGo zfvf k|zfvfnfO{ ;f]xL :yfoL n]vf gDa/
k|of]u u/L sf/f]jf/ ug{ :jLs[lt lbO{ ;DjlGwt cfGtl/s /fh:j sfof{nosf] clen]vdf hgfOG5 .
btf{ ePsf] cfGtl/s /fh:j sfof{non] zfvf k|zfvf k|dfl0ft u/L glhssf] cGo cfGtl/s /fh:j
sfof{nonfO{ af]wfy{ lbg' kb{5 . s/bftfn] btf{ ePsf] cfGtl/s /fh:j sfof{nosf] :jLs[lt lnO{
aLhs, vftf, tyf clen]v tt\ tt\ :yfgdf /fVg' k5{ . k|To]s s/ cjlwdf ;a} zfvfsf] sf/f]jf/
nfO{ Psd'i6?kdf s/ ljj/0fdf ;dfj]z u/L btf{ /x]sf] sfof{nodf k]z ug'{ kb{5 . o; ljifonfO{
lgDg pbfx/0fn] yk k|i6 kfg]5 { M

12
 pbfx/0f @=%
sf7df8f}+ gof+;8sdf d'Vo sf/f]jf/:yn /x]sf] Ps ld7fO{ k;nn] sf7df8f}+, nlntk'/,
eQmk'/, kf]v/f, aL/u+h, la/f6gu/h:tf zx/df !) j6f zfvf sfof{no :yfkgf ug{ rfxG5 .
ld7fO{ k;n cfGtl/s /fh:j sfof{no sf7df8f}+ If]q g++= @ df btf{ /x]sf] 5 . s/bftfsf]
lgj]bg pk/ sfo{jfxL ubf{ pQm sfof{non] !) j6f zfvfx?df cnu cnu vftf /fVg], aLhs
hf/L ug]{, ;a} zfvfx?sf] sf/f]jf/nfO{ PsLs[t u/L Psd'i6?kdf dfl;s s/ ljj/0f k]z ug]{
u/L :jLs[lt lbg' kb{5 .
:jLs[lt lbg'k"j{ cfGtl/s /fh:j sfof{non] pQm ld7fO{ k;nsf] ljleGg zfvfx?sf] ljj/0f
yk ug{ Posted! Data Change! Request dfkm{t clen]v cBfjlws ug'{kb{5 . o;/L
sDKo'6/ clen]v cBfjlws u/]kZrft\ sfof{non] gof+ k|df0fkq lk|06 u/L pQm :yfoL n]vf
gDa/ k|df0fkqdf tL ;a} zfvfx?sf] gfdfjnL / sf/f]jf/:yfg pNn]v ePsf] ;'lglZrt
u/L k|df0fkq hf/L ug'{ kb{5 . o;/L hf/L ePsf] gof+ k|df0fkqsf] d"n k|lt k;nsf] s]Gb|Lo
sfof{nodf ;a}n] b]Vg] u/L /fVg' kb{5 eg] ;f]xL k|df0fkqsf] kmf6f]skL k|dfl0ft u/L cGo
zfvf sfof{nodf ;a}n] b]Vg] u/L /fVg' kb{5 .
zfvf sfof{no yk ug]{ lg0f{o ePkZrft\ zfvf sfof{nosf] sf/f]jf/:yfg, ;Dks{ 6]lnkmf]g
gDa/, zfvf sfof{nosf d'Vo lhDd]jf/ JolQmsf] gfd tyf ;Dks{ gDa/ cflb cfwf/e"t
;"rgfsf]] hfgsf/L ;DalGwt cfGtl/s /fh:j sfof{no tyf s/bftf ;]jf sfof{nox?nfO{
lbg' kb{5 . o;/L hfgsf/L k|fKt ePkZrft\ tt\ tt\ cfGtl/s /fh:j sfof{nox?n] tt\ tt\
zfvf sfof{nox?sf] cg'/f]w e} cfPdf v/Lb vftf, laqmL vftf k|dfl0ft u/L clen]v /fVg]
/ cfjZostf cg';f/ cg'udg ug'{ kb{5 . cfGtl/s /fh:j sfof{no sf7df8f}+ If]q g+= @ n]
:jLs[lt lbPsf tL ;a} zfvfsf] sf/f]jf/ s/bftfn] PsLs[t ?kdf s/ ljj/0fdfkm{t k]z u/]
gu/]sf] ljifodf cg'udg tyf ;'kl/j]If0f ul//xg' kb{5 .

@=% s/of]Uo JolQmsf] ax' :jtGq Joj;foM

slxn] sf+xL Pp6f lgsfodf ;Da4 JolQmx? ldnL csf]{ lgsfo :yfkgf ug{ ;Sb5g\ . Pp6f
lgsfodf ;Da4 JolQmx? ldnL csf]{ lgsfo :yfkgf u/]sf] cj:yfdf gof+ :yfkgf ePsf]
lgsfosf] a]Un} sfg'gL cl:tTj sfod x'G5 . gof+ :yfkgf x'g] lgsfon] 5'6\6} :yfoL n]vf gDa/
lng' kg]{ / olb pQm lgsfon] d"No clej[l4 s/ nfUg] sf/f]jf/ ug]{ ePsf] v08df d"No clej[l4
s/ k|of]hgsf] nflu ;d]t btf{ ug'{kb{5 . o; ljifonfO{ lgDg pbfx/0fn] yk k|i6 kfg]{5M

13
pbfx/0f @=^
>L cfz'tf]if vqL / cf:yf vqL ldnL cfK6]s k|f=ln= gfd u/]sf] Ps ;km\6j]o/ lgdf{0f ug]{
sDkgL ;~rfng ul//x]sf 5g\ . pQm k|f=ln=d"No clej[l4 s/ k|of]hgsf] nflu cfGtl/s /fh:j
sfof{no sf7df8f}+ If]q g+= # df btf{ /x]sf] 5 .
xfn;fn} >L cfz'tf]if vqL / cf:yf vqLn] csf]{ Pp6f vqL P08 P;f]l;o6\; eGg] ;fem]bf/L kmd{
klg btf{ u/fPsf 5g\ . pQm ;fem]bf/L kmd{n] z}lIfs k/fdz{ lbg] sf/f]jf/ ug]{ p2]Zo /fv]sf] 5 . b'a}
lgsfosf ;+:yfks JolQmx? Pp6} eP tfklg cfK6]s k|f=ln=sf] :yfoL n]vf gDa/af6 b'a} lgsfosf]
sf/f]jf/ ug{ ;lsb}g . oL b'a} lgsfox?sf] sfg"gL cl:tTj k[ys k[ys /x]sf] x'b+ f kl5 :yfkgf ul/Psf]
vqL P08 P;f]l;o6\; eGg] ;fem]bf/L kmd{sf] nflu cnu :yfoL n]vf gDa/ lng' kb{5 .
Pp6} kl/;/ jf sf/f]jf/ :yndf Ps eGbf a9L Joj;fo ;+rfngdf /x]sf x'g;S5g\ . k|To]s
Joj;fon] 5'6[f 5'6[} Joa;fosf] ?kdf btf{ ul/lbg cg'/f]w e} cfPsf] cj:yfdf cnu cnu
JolQmsf] gfp+df btf{ u/L :yfoL n]vf gDa/ pknAw u/fpg' kb{5 . o:tf] cj:yfdf k|To]s
Joj;flos OsfO{sf] nflu 5'6[f 5'6[} aLhs, vftf tyf lx;fa lstfa /fVg' kg]{ x'G5 . o:tf
k|To]s OsfO{ :jfoQ cfly{s OsfO{sf] ?kdf /xG5g\ .
pbfx/0f @=&
Uofn]S;L tf/] xf]6n
] kl/;/leq cfjf; ejg, /]i6'/0] 6, Sofl;gf], x]NySna, ;lkË dn jf o:t} cGo
ljleGg OsfO{ ;+rfngdf /x]sf 5g\ . oL ;a} OsfOsf] sfo{ k|sl[ t k[ys k[ys /x]sf] 5 t/ ;a}
OsfO Ps cfk;df cGt/;DalGwt / cfl>t /x]sf 5g\ . oL ;a} OsfO k[ys k[ys JolQmsf] :
jfldTjdf btf{ u/L ;~rfng u/]sf] /x]5 . o:tf] cj:yfdf xf]6n ] , cfjf; ejg, /]i6'/0] 6, Sofl;gf],
x]NySna, ;lk+u dnsf] nflu cnu cnu d"No clej[l4 s/ k|of]hgsf] nflu :yfoL n]vf gDa/
lng' kb{5 .
Pp6} kl/;/ jf 5ftfd'lg leGbfleGb} JolQmn] leGbfleGb} Joj;fo u/]sf x'g\ jf Pp6} JolQmn]
cnu cnu Joj;fo dfq u/]sf] xf] eGg] ljifo låljwfu|:t x'g ;Sb5 . o;sf] nflu Joj;fo
btf{ k|df0fkqsf] cltl/Qm ljB't, 6]lnkmf]g, vfg]kfgLsf] wf/f h8fg cflb klg :jtGq ?kdf
Joj;fo u/]sf] xf] xf]Og egL hf+r ug]{ cfwf/ x'g ;S5g . olb Pp6} JolQm jf Joj;fosf]
gfddf ljB't, 6]lnkmf]g, vfg]kfgLsf] wf/f h8fg ePsf] eP tfklg lglZrt ;]jf z'Ns lng]
lbg] u/L cfk;L ;Demf}tf u/L o;sf] k|of]u cnu cnu OsfO{af6 ul/Psf] cj:yf ePdf
cnu cnu s/of]Uo JolQm ePsf] dfGg' kb{5 .

14
 o; ljifonfO{ lgDg pbfx/0faf6 cem :ki6 ug{ ;lsG5M
pbfx/0f @=*
dfgf}+ z'ed\ l8kf6{d]06n :6f]/ Pp6f 7"nf] Jofkfl/s ejg xf] . Toxf+ ;jf/L ;fwg kfls{Ëb]lv
a}+ssf] sfp06/;d]tsf] nflu 7"nf] sDkfp08o'Qm kl/;/ /x]sf] 5 . l8kf6{d]06n :6f]/sf]
e'O{ tnfsf] d'Vo cu|efudf cfO;lqmd laqm]tf / csf]{df km"n laqmL ug]{ k;n /x]sf 5g\ .
l8kf6{d]06n :6f]/ / oL k;nx?sf] sfo{k|s[ltdf ljz]if cGt/ b]lvb}g . tL b'O{ JolQmx?n]
l8kf6{d]06n :6f]/sf] dflnsl;t ef8fdf lnO{ cu|efudf k;nx? ;~rfng u/]sf /x]5g\ .
laB't, vfg]kfgL, 6]lnkmf]g cflb l8kf6{d]06n :6f]/sf] gfp+df btf{ ePsf] 5 . t/ lglZrt ;]jf
z'Ns lng] lbg] cfk;L ;Demf}tf u/L cGo k|lti7fgn] klg k|of]u ug{ lbOPsf] cj:yf 5 .
tL JolQmn] ;DalGwt cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{nodf 5'§} :yfoL n]vf
gDa/sf] nflu cfj]bg u/]df cfGtl/s /fh:j sfof{non] 5fglag ug'{kb{5 . sf/f]jf/sf] k|s[lt,
v/Lb, laqmL sIf, uf]bfd tyf df}Hbftsf] cj:yf tyf hUuf axfn ;Demf}tf cflb 5fglag
tyf cg';Gwfg ubf{ sf/f]jf/ cnu cnu JolQmsf] ePsf] k'li6 ePdf s/of]Uo JolQm cnu
cnu ePsf] dfGg' kb{5 / cnu cnu :yfoL n]vf gDa/ k|bfg ug'{ kb{5 .
olb 5fglag tyf cg';Gwfg ubf{ cnu cnu JolQmsf] sf/f]jf/ ePsf] k'li6 x'g g;s]df ;a}
sf/f]jf/nfO{ z'ed\ l8kf6{d]06n :6f]/sf] sf/f]jf/ dfgL s/ lgwf{/0f ug'{ kb{5 .

@=^ ;+o'Qm pkqmd -Joint Venture_M

lglZrt sfo{ ug]{ p2]Zon] b'O{ jf b'O{eGbf a9L JolQm ;lDdlnt eO{ v8f ul/Psf] lgsfonfO{
;+o'Qm pkqmd elgG5 . d"No clej[l4 s/ nfUg] sf/f]jf/ ug]{ u/L d"No clej[l4 s/df btf{
ePsf jf gePsf ljleGg JolQm ldnL v8f ePsf] ;+o'Qm pkqmdnfO{{ 5'6[} lgsfosf] ?kdf
d"No clej[l4 s/df btf{ ug'{kb{5 lsgsL ;+o'Qm pkqmd ;+rfng ug{sf] nflu ;+nUg ;fem]bf/
dWo] s'g} Pp6f ;fem]bf/sf] btf{ gDa/nfO{{ ;+o'Qm pkqmdn] ug]{ sf/f]jf/sf] nflu k|of]u ug{
;lsb}g . o:tf] ;+o'Qm pkqmd tf]lsPsf] sfo{ ;dfKt eP kZrft\ :jtM lj36g ePsf] dflgg]
x'+bf To:tf] ;+o'Qm pkqmd v8f ePsf] p2]Zo cg'?ksf] sfo{;Dkfbg ePkl5 d"No clej[l4
s/sf] btf{ vf/]h ug{ ;DalGwt sfof{nodf lgj]bg k]z ug'{kb{5 . ;+o'Qm pkqmdsf] cltl/Qm ;f]
pkqmdddf ;+nUg ;a} ;fem]bf/x? ;f] pBdn] axg ug'{ kg]{ s/ bfloTj axg ug{ JolQmut jf
;fd'lxs ?kdf lhDd]jf/ x'G5g\ . ;+o'Qm pks|d ;DaGwdf P]gsf] bkmf !)v= df laz]if Aoj:yf
ul/Psf] 5 .
@=& ;fem]bf/L kmd{M
d"No clej[l4 s/ k|of]hgsf] nflu ;fem]bf/L ;+:yfnfO{ Ps lgsfosf] ?kdf lnOG5 / ;f] lgsfo
d"No clej[l4 s/df btf{ x'g'k5{ . s/ bfloTjsf nflu ;fem]bf/L kmd{sf cltl/Qm ;j} ;fem]bf/
JolQmut tyf ;fd"lxs ?kdf hjfkmb]xL x'G5g\ .

15
@=* s/ ;+sng ug'{ kg]{ ljz]if bfloTj ePsf JolQmM
;fdfGo cj:yfdf g]kfnleq s/ nfUg] sf/f]jf/df ;+nUg x'g rfxg] ljb]zL JolQmn] s/ nfUg]
j:t' jf ;]jf cfk"lt{ ug{ d"No clej[l4 s/df btf{ eO{ sf/f]jf/ ug'{kb{5 . t/ d"No clej[l4
s/ P]gn] s]xL JolQmx? h;sf] d'Vo sf/f]jf/ d"No clej[l4 s/ 5'6 x'g] j:t' tyf ;]jfsf]
5 t/ s""n sf/f]jf/sf] s]xL c+z s/ nfUg] j:t' jf ;]jfsf] 5 eg] tL JolQmx?n] o:tf] ;fgf]
cfsf/sf] s/ nfUg] sf/f]jf/sf] nflu d"No clej[l4 s/ k|of]hgsf] nflu btf{ x'g kb}{g . t/
tL lgsfox?n] s/ nfUg] j:t' jf ;]jfsf] cfk"lt{ u/]sf] v08df clgjfo{ ?kdf s/ ;+sng
ug'{‘kb{5 . oxL Joj:yfn] ubf{ g]kfn ;/sf/, :yfgLo lgsfo tyf ;fj{hlgs ;+:yfn] d"No
clej[l4 s/ nfUg] j:t' laqmL ubf{ jf ;]jf k|bfg ubf{ d"No clej[l4 s/ c;'n ug'{kb{5 .
d"No clej[l4 s/ gnfUg] j:t' jf ;]jf d'Vo sf/f]jf/ ePsf s]xL ;fj{hlgs ;+:yfgx?n]
;d]t d"No clej[l4 s/df btf{ geP klg s/ nfUg] j:t' jf ;]jfsf] cfk"lt{ ubf{ s/ ;+sng
ug'{ kg]{ Joj:yf /x]sf] 5 .
o;} u/L g]kfnl:yt cGt/f{li6«o ;+3 ;+:yf jf lgof]u -leogf sGe]G;g tyf o'=Pg=rf6{/n] s/
pGd'lQm lbPsf lgof]ux? afx]s_ n] s/ nfUg] j:t' jf ;]jfsf] cfk"lt{ ubf{ btf{ geP klg d"No
clej[l4 s/ c;'n ug'{ kg]{ sfg"gL Joj:yf /x]sf] 5 . o; ;DaGwdf d"No clej[l4 s/ P]g,
@)%@ sf] bkmf !%-#_ df b]xfosf] Joj:yf /x]sf] 5 .
bkmf !%-#_ pkbkmf -!_ / -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg :yfgLo lgsfo jf g]kfn l:yt
cGt/f{li6«o ;+3–;+:yf jf lgof]u jf g]kfn ;/sf/ jf d"No clej[l4 s/ gnfUg] j:t'sf]
sf/f]jf/ ug]{ ;fj{hlgs ;+:yfgx?n] d"No clej[l4 s/ nfUg] j:t' jf ;]jf laqmL ubf{ s/
c;'n pk/ ug'{ kg]{5 .
;fj{hlgs lgsfox?sf] ;DaGwdf lgDg pbfx/0fn] yk k|i6 kfg]{5 M
pbfx/0f @=!)
g]kfn cf}iflw lnld6]8 cf}iflw pTkfbg tyf laqmL ljt/0f ug]{ sfo{sf] nflu :yfkgf ePsf]
;fj{hlgs ;+:yfg xf] . cf}iflw pTkfbg tyf laqmL ljt/0f ug]{ sfo{ d"No clej[l4 s/ 5'6
x'g] j:t' xf] . t;y{ g]kfn cf}iflw lnld6]8 d"No clej[l4 s/ k|of]hgsf] nflu btf{ x'g' kb}{g .
o;sf] cltl/Qm ;+:yfgn] cfkm\gf] ;jf/L ;fwg tyf k'/fgf kmlg{r/ nufotsf d"No clej[l4
s/ nfUg] j:t' lnnfd jf cGo dfWodaf6 ljqmL ug]{ ub{5 . g]kfn cf}iflw lnld6]8sf] d'Vo
sfo{ cf}iflw pTkfbg tyf laqmL ljt/0f ug]{ ePsf] / d"No clej[l4 s/ P]g, @)%@ sf]
cg';"rL ! adf]lhd cf}iflwdf d"No clej[l4 s/ 5'6 x'g] ePsf] x'+bf ;f] ;+:yfg d"No clej[l4
s/df btf{ x'g' kb}{g t/ d"No clej[l4 s/ P]gsf] bkmf !%-#_ n] u/]sf] Joj:yf cGt{ut /xL
cf}iflw laqmL jfx]s ;jf/L ;fwg kmlg{r/ tyf cGo d"No clej[l4 s/ nfUg] j:t' tyf ;]jf
laqmL jf lnnfd jfkt k|fKt /sddf d"No clea'l4 s/ ;+sng u/L ;DalGwt sfof{nodf
d"No clej[l4 s/ bflvnf ug'{kb{5 .

16
pbfx/0f @=!!
dfgf}+ lrtjg /fli6«o lgs'~hn] lgs'~hdf k|j]z ug]{ ko{6saf6 tf]lsP adf]lhd k|j]z z'Ns
;+sng ub{5 . ;/sf/af6 ;+/lIft Pj+ Jojl:yt /fli6«o lgs'~hsf] cjnf]sg ug]{ tyf cGo
;fxl;s ko{6g h:tf] s/of]Uo ;]jf cfk"lt{ u/] jfkt ko{6saf6 ;+sng ul/g] k|j]z z'Nsdf
d"No clej[l4 s/ cfslif{t x'g] / /fli6«o lgs'~h g]kfn ;/sf/sf] lgsfo ePsf] x'+bf pQm lgsfo
d"No clej[l4 s/df btf{ geP tfklg k|j]z z'Ns ;+sng ubf{ d"No clej[l4 s/ ;d]t ;+sng
u/L ;DalGwt cfGtl/s /fh:j sfof{nodf bflvnf ug'{kb{5 .
pbfx/0f @=!@
dfgf}+ lhNnf ljsf; ;ldltn] cfkm\gf] If]qleqsf] 9'+uf, jfn'jf jf o:t} s'g} k|fs[lts >f]]t
pTvgg\ jf ;+sng u/L laqmL ljt/0f ug]{ cg'dlt jf clwsf/ 7]Ssf k|0ffnL jf cGo
dfWodaf6 cGo JolQmnfO{ lbg ;Sb5 . o;} u/L ljleGg e'mqf, yf]qf jf a]sDdf ePsf
Knfli6s, ;L;f jf kmnfdsf j:t'x? -sjf8Lsf ;fdu|Lx?_ ;+sng u/L laqmL ljt/0f ug]{
cg'dlt jf clwsf/ klg cGo If]qnfO{ x:tfGt/0f ug{ ;Sb5 . o:tf] cg'dlt hf/L ug]{
ljleGg dfWod jf k|lqmofx? x'g ;Sb5g\ . lhNnf ljsf; ;ldlt jf cGo lgsfox?n]
cfkm\gf] clwsf/ s'g} klg k|lqmof jf dfWodaf6 csf]{ JolQmnfO{ xs x:tfGt/0f u/]
jfkt c;'n ug]{ /sdnfO{ ;nfdL b:t'/ -Royalty_ elgG5 . ;nfdL b:t'/ -Royalty_
d"No clej[l4 s/ P]gsf] ;]jfsf] kl/efiff cGtu{t kb{5 . tL lgsfox?n] cg'dlt jf s'g}
clwsf/ x:tfGt/0f u/]jfkt clwsf/ k|fKt ug]{ JolQmaf6 ;nfdL b:t'/ /sdsf] ;fy ;fy}
d"No clej[l4 s/ ;d]t c;'n u/L bflvnf ug]{ jf clwsf/ k|fKt ug]{ JolQmnfO{ /fh:j
vftfdf bflvnf ug{ nufpg'kb{5 .
olb lhNnf ljsf; ;ldlt, :yfgLo lgsfo jf cGo lgsfon] pk/f]Qm cg';f/sf] cfkm\gf]
clwsf/ cfkm\g} sd{rf/L dfkm{t k|of]u u/L /sd ;+sng ub{5 eg] To; cj:yfdf /sd;fy
d"No clej[l4 s/ ;d]t ;+sng u/L cfos/ k|of]hgsf] nflu ;DalGwt cfGtl/s /fh:j
sfof{nodf To;/L ;+sng ul/Psf] d"No clej[l4 s/ /sd bflvnf ug'{ kb{5 .
ljb]zL JolQm jf lgsfosf] ;DaGwdf lgDg pbfx/0fn] yk k|i6 kfg]{5M
pbfx/0f @=!#
dfgf}+ s'g} ljb]zL JolQm jf ;+:yfn] g]kfndf TOEFL (Teaching of English as a
Foreign Language), IELTS (International English Language Testing System),
GRE (Graduate Record Examination) GMAT (Graduate Management Admission
Test), SAT (Scholastic Assessment Test), PTE( Pearson test of English), ESOL
Examination (English for Speaker for Other Langauge) jf o:t} cGo s' g } k/LIffsf]
nflu tof/L sIff ;+rfng ub{5 . ;f] jfkt k|lzIffyL{x?af6 lglZrt ;]jf z'Ns ;+sng
ub{5 . d"No clej[l4 s/ P]g, @)%@ adf]lhd o:tf] ;]jf s/of]Uo ;]jf xf] . o:tf] ;]jf
cfk"lt{ ug]{ ljb]zL JolQm d"No clej[l4 s/ k|of]hgsf] nflu btf{ x'g'kb{5 .
olb g]kfn aflx/af6 o:tf] ;]jf k|bfg u/]sf] ePdf ;]jfu|fxLn] e'QmfgL ubf{ Reverse Charge
sf] ?kdf e'QmfgL ug]{ d"Nodf s/ u0fgf u/L a}+s bflvnf ug'{ kb{5 . o; ;DaGwdf l;=g+ @=(
df lj:t[t JofVof ul/Psf] 5 .
17
@=( ljb]zaf6 ;]jf k|fKt ug]{ JolQmsf] s/ lgwf{/0f -Reverse Charge System_M
s/ nfUg] j:t' jf ;]jf cfoft ubf{ d"No clej[l4 s/ nfUg] Joj:yf P]gsf] bkmf % -!_ -v_ n] u/]sf]
5 . s/ nfUg] j:t' ljb]zaf6 k}7f/L ubf{ sf/f]jf/ d"Nodf eG;f/ sfof{nodf d"No clej[l4 s/
bflvnf ug'k{ b{5 . g]kfn aflx/sf] g]kfndf btf{ gePsf] s'g} ;]jfk|bfos jf cfk"lt{af6 s'g} JolQmn]
s/ nfUg] ;]jf cfk"lt{ u/]sf] cj:yfdf ljb]zL ;]jf k|bfos jf cfk"lt{stf{nfO{ k|ltkmn e'QmfgL ubf{
e'QmfgL ug]{ d"Nodf k|rlnt b/df -xfn !# k|ltzt_ d"No clej[l4 s/ u0fgf u/L tf]lsPsf] /fh:j
vftfdf bflvnf ug'{ kg]{ Joj:yf P]gn] u/]sf] 5 . cGtb]z { Lo ;]jf cfk"lt{df ;d Jojxf/ (Equal
Treatment) sfod ug'{ o; Joj:yfsf] p2]Zo xf] . s'g} ;]jf :jb]zL cfk"lt{stf{af6 v/Lb ubf{
s/ nfUg] t/ ToxL ;]jf ljb]zL cfk"lt{stf{af6 v/Lb ubf{ s/ gnfUg] cj:yf /x]df To;n] :jb]zL
;]jfk|bfossf] k|ltikwf{Tds Ifdtfdf x|f; cfp+g] tYonfO{ b[li6ut u/L ljb]zaf6 k}7f/L x'g] ;]jfdf
s/ nfUg] Joj:yf P]gn] u/]sf] xf]] . ;fdfGotof k}7f/L x'g] ;]jf eG;f/ laGb"df 3f]if0ff geO{ k}7f/L
x'g] / ;f] sf/0fn] eG;f/ laGb"df s/ bflvnf gx'g] sf/0fn] P]gdf o; lsl;dsf] Joj:yf ul/Psf]
xf] . o;/L bflvnf ePsf] s/ btf{jfn s/bftfn] bflvnf u/]sf] eP pQm s/ s6[L kfpg] Joj:yf
;d]t P]gn] u/]sf] 5 . o; ;DaGwdf d"No clej[l4 s/ P]g, @)%@ sf] bkmf *-@_ n] b]xfo adf]lhd
sfg"gL Joj:yf u/]sf] 5 .
bkmf *-@_ g]kfn aflx/sf] btf{ gePsf] s'g} JolQmaf6 ;]jf k|fKt ug]{ btf{ ePsf] jf btf{
gePsf] JolQmn] of] P]g / of] P]g cGtu{t ag]sf] lgod adf]lhd s/ nfUg] d"Nodf e'QmfgLsf
avt s/ lgwf{/0f / c;'n pk/ ug'{ kg]{5 .
pQm s/f/f]k0f ;DaGwL Joj:yf b]xfosf] cj:yfdf nfu" x'G5M
!= s'g} ljb]zl:yt JolQmn] g]kfnl:yt JolQmnfO{ ;]jf cfk"lt{ u/]sf] x'g'kb{5 .
@= cfk"lt{ x'g] ;]jf ljb]zaf6 cfk"lt{ ePsf] x'g' k5{, .
#= cfk"lt{ x'g] ;]jf s/of]Uo ;]jf x'g'kb{5 .
$= cfk"lt{ ePsf] ;]jf eG;f/ dfkm{t cfoft gePsf] x'g' kb{5 .
%= ;]jf cfk"lt{ ug]{ JolQm g]kfndf btf{ ePsf] x'g' x'+b}g .
o; ;DaGwdf lgDg pbfx/0fn] yk k|i6 kfg]{5 M
pbfx/0f @=!$
cNkmf O{G6/g]zgn k|f=ln O{G6/g]6 / b'/ ;+rf/ ;]jf k|bfos sDkgL /x]5 . pQm sDkgLn]
cfkm\gf] ;]jf v/Lb ug]{ k|of]hgsf] nflu l;+ufk"/ l:yt Skynet sDkgL ;+u k|fljlws ;]jf
v/Lb u/]sf] /x]5 . ;f] afkt pQm sDkgLnfO{ dfl;s Ps nfv cd]l/sL 8n/ a/fj/sf] /
sd e'QmfgL ug]{ u/]sf] /x]5 . pQm sf/f]jf/ s/of]Uo ePsf]]n] cNkmf O{G6/g]zgn k|f= ln= n]
e'QmfgLs} ;dodf Psnfv cd]l/sL 8n/ a/fj/sf] /sdsf] !# k|ltztn] x'g] d"No clej[l4
s/ bflvnf ug'{kb{5 . To:tf] v/Lbdf lt/]sf] s/ lghn] cfkm"n] laqmLdf ;+sng u/]sf] s/af6
s§[L lng kfpF5 .

18
 pbfx/0f @=!%
dfgf}+ g]kfn ;/sf/ vfgL tyf e"ue{ ljefun] Sofgf8fsf b'O{ j}1flgsx?nfO{ g]kfnsf]
ef}ule{s, h}ljs cWoog u/L ljleGg vlgh kbfy{sf] Joj;flos pTkfbg ;DefJotf cWoog
u/L k|ltj]bg k]z ug]{ u/L sfof{b]z lbPsf] /x]5 . pQm sfo{sf] nflu ?= ! s/f]8 cd]l/sL
8n/ e'QmfgL lbg] u/L ;Demf}tf ePsf] /x]5 . tL j}1flgsx?n] cWoog u/L k|ltj]bg k]z
u/]sf /x]5g\ .
o:tf] cj:yfdf lgh j}1flgsx?n] k|bfg u/]sf] ;]jf s/of]Uo ;]jf xf] . pQm j}1flgsx?n] o:tf]
;]jf g]kfndf lgoldt?kn] cfk"lt{ ub}{gg\ . o:tf] ;]jf slxn]sf+xL cfk"lt{ x'g] ub{5 . k|:t't
;Gbe{df s/of]Uo sf/f]jf/ /sd ! s/f]8 cd]l/sL 8n/ eP tfklg pQm j}1flgsx?n] g]kfn
jflx/ j;L ;]jf k|bfg u/]sf] cj:yfdf d"No clej[l4 s/ k|of]hgsf] nflu P]gsf] bkmf *-@_
adf]lhdsf] ;]jf cfk"lt{ u/]sf] dfgL e'QmfgL ubf{sf avt g]kfn ;/sf/, vfgL tyf e"ue{
ljefun] ! s/f]8 cd]l/sL 8n/ e'QmfgL lbO{ e'QmfgL ePsf] /sdsf] !# k|ltztn] x'g] /sd
/fh:j vftfdf hDdf ug'{kb{5 . ;fy} cfos/ k|of]hgsf] nflu cfos/ P]g, @)%* adf]lhd
;|f]tdf s/ s6[L ;d]t ug'{kb{5 .
pbfx/0f @=!^
dfgf}+, g]kfn ;/sf/, ljB't ljsf; ljefun] sf]l/ofsf j}1flgsx?nfO{ g]kfndf hnljB'tsf]
Joj;flos pTkfbg ;DefJotf cWoog u/L k|ltj]bg k]z ug]{ u/L sfof{b]z lbPsf] /x]5 . pQm
sfo{sf] nflu ?= !) nfv cd]l/sL 8n/ e'QmfgL lbg] u/L ;Demf}tf ePsf] 5 . tL j}1flgsx?n]
cWoog u/L k|ltj]bg k]z u/]sf 5g\ .
lgh j}1flgsx?n] k|bfg u/]sf] ;]jf s/of]Uo ;]jf xf] . pQm j}1flgsx?n] o:tf] ;]jf g]kfndf lgoldt
?kn] geO{ slxn]sfxL cfk"lt{ x'g] ljifo xf] . s/of]Uo sf/f]jf/ /sd ? ! s/f]8eGbf a9L eP tfklg
pQm j}1flgsx?nfO{ g]kfndf d"No clej[l4 s/ k|of]hgsf] nflu btf{ ug]{ Joj:yf gePsf]n] x'b+ f o:tf]
;]jf P]gsf] bkmf *-@_ adf]lhdsf] ;]jf cfk"lt{ u/]sf] dfgL e'QmfgL ubf{sf avt g]kfn ;/sf/, ljB't
ljsf; ljefun] ? !) nfv cd]l/sL 8n/ e'QmfgL lbO{ e'QmfgL ePsf] /sdsf] !# k|ltztn] x'g] /sd
/fh:j vftfdf hDdf ug'k{ b{5 . ;fy} cfos/ k|of]hgsf] nflu cfos/ P]g, @)%* adf]lhd ;|ft] df
s/ s6[L ug'k{ b{5 .
@=!) s/of]Uo sf/f]jf/M
Joj;flos p2]Zon] s'g} j:t' jf ;]jf cfk"lt{ ug]{ sfo{nfO{ sf/f]jf/ elgG5 . d"No clej[l4 s/
k|of]hgsf] nflu s/of]Uo j:t' tyf ;]jfsf] cfk"lt{nfO{ s/of]Uo sf/f]jf/ dflgG5 . s/ k|of]hgsf]
nflu j:t' tyf ;]jfnfO{ s/of]Uo / s/ 5'6 u/L b'O{ ju{df ljeQm ul/Psf] 5 . P]gn] Psftkm{
cfwf/e"t s[lif pTkfbg Pj+ cTofjZos j:t'df s/ 5'6 x'g] Joj:yf u/]sf] 5 eg] csf]t{ km{ s/
c;'nLdf l;h{gf x'g] k|zf;lgs hl6ntf, c;'nLsf] nfut / cfly{s nfutnfO{ dWogh/ u/L
s]xL j:t' tyf ;]jfdf s/ 5'6 x'g] Joj:yf ul/Psf] 5 . s/ 5'6 x'g] j:t' tyf ;]jfsf] ;"rL d"No
clej[l4 s/ P]g, @)%@ sf] cg';r " L ! n] lgwf{/0f u/]sf] 5 . ;f] cg';r
" Ldf pNn]v ul/Psf j:t'
tyf ;]jf afx]s cGo ;a} j:t' tyf ;]jfx? s/ nfUg] j:t' tyf ;]jf x'g\ / tL j:t' tyf ;]jfsf]
sf/f]jf/nfO{ s/of]Uo sf/f]jf/ elgG5 .

19
 s/of]Uo j:t' tyf ;]jf d'n'sleq cfk"lt{ u/]df, ljb]zaf6 cfoft u/]df / g]kfn aflx/ lgof{t
u/]df To:tf] sf/f]jf/nfO{ s/of]Uo sf/f]jf/ dflgG5 . s'g} j:t' tyf ;]jf g]kfnaflx/ pTklQ
eO{ g]kfn aflx/g} cfk"lt{ ePsf] /x]5 eg] To:tf] cj:yfdf s/of]Uo sf/f]jf/ ePsf] dflgb}g .
o; ;DaGwdf P]gdf b]xfo adf]lhdsf]] Joj:yf /x]sf] 5 M
bkmf @=-u_ æs/ nfUg] sf/f]jf/Æ eGgfn] bkmf % sf] pkbkmf -!_ df pNn]lvt sf/f]jf/ ;Demg'
k5{ .
bkmf %-!_ o; P]gdf cGoyf Joj:yf ePsf]df afx]s b]xfosf sf/f]jf/df d"No clej[l4 s/
nfUg]5 M
-s_ g]kfnleq cfk"lt{ ePsf j:t' jf ;]jfdf,
-v_ g]kfnleq cfoft ul/Psf] j:t' jf ;]jfdf,
-u_ g]kfnaflx/ lgof{t ul/Psf] j:t' jf ;]jfdf .
g]kfnleq cfk"lt{ ePsf s/ nfUg] j:t'df s/ nfUg] ljifo lgDg pbfx/0fn] yk k|i6
kfg]{5M
pbfx/0f @=!&
;okqL xf8{j]o/ d"No clej[l4 s/ k|of]hgsf] nflu btf{ ePsf] s/bftf /x]5 . pQm xf8{j]o/n]
kfOksf] v'b|f sf/f]jf/ ubf]{ /x]5 . kfOk s/of]Uo j:t' xf] . d"No clej[l4 s/ P]g, @)%@ sf]
bkmf % sf] pkbkmf -!_ sf] v08 -s_ adf]lhd g]kfn leq kfOk cfk"lt{ ubf{ ;okqL xf8{j]o/n]
sf/f]jf/ d"Nodf P]gsf] bkmf & sf] pkbkmf -!_ adf]lhd !# k|ltztsf b/n] d"No clej[l4
s/ c;'n ug'{kb{5 .
g]kfn /fHoleq cfk"lt{ x'g] s/ nfUg] ;]jfdf s/ nfUg] ljifo lgDg pbfx/0fn] yk k|i6 kfg]{5M
pbfx/0f @=!*
dfgf}+ s'g} JolQmn] ljleGg ;jf/L ;fwg h:t} ;'ljwfo'Qm sf/, hLk, a; v/Lb u/L ljleGg
ko{6s -:jb]zL, ljb]zL jf b'a}_ nfO{ lglZrt ;do, :yfg jf b'/Lsf] nflu lglZrt z'Ns lng]
u/L ;jf/L ;fwg pknAw u/fpg] ub{5 . tf]lsP adf]lhdsf] ;do :yfg jf b'/L;Dd ;jf/L
;fwg pkof]u u/] jfkt ko{6sn] k"j{ lgwf{l/t ;]jf z'Ns e'QmfgL ub{5 .
o:tf] ;]jf v/Lb laqmLdf ;]jfu|fxL / cfk"lt{stf{aLr lnlvt jf df}lvs ;Demf}tf jf ;xdlt
jf ;dembf/L jf arga4tf ePsf] x'G5 . b'a} kIfn] lglZrt clwsf/ tyf bfloTj axg
ub{5g\ . lglZrt d'gfkmf jf hf]lvd klg axg ul/Psf] x'G5 . pQm ;Demf}tf jf ;xdlt e+u
u/]df jf s'g} xfgL gf]S;fgL ePdf ;f]sf] dd{t ul/lbg] jf Ifltk"lt{ lbg] lng] cflb ljifo klg
;+nUg /x]sf] x'G5 . t;y{ o:tf] ko{6sLo oftfoft ;]jf cyjf ko{6s ;jf/L cfk"lt{ ug]{ ;]jf
P]gsf] cg';'rL ! cg';f/ 5'6 x'g] ;]jf gePsf]n] s/ nfUg] ;]jfleq kg]{ / P]gsf] bkmf !)-@_
-s_ adf]lhd o:tf] ;]jf cfk"lt{ ug]{ JolQm clgjfo{ ?kdf btf{ x'g' kg]{ Joj:yf u/]sf] 5 .
g]kfnleq cfk"lt{ x'g] s/ 5'6 x'g] ;]jfsf] ;DaGwdf lgDg pbfx/0fn] yk k|i6 kfg]{5M

20
 pbfx/0f @=!(
dfgf}+ s'g} JolQmn] ljleGg ;jf/L ;fwg h:t} ;'ljwfo'Qm sf/, hLk, a; v/Lb u/L g]kfn
;/sf/n] k|bfg ug]{ xl/of] gDa/ Kn]6 /fvL ljleGg ko{6snfO{ lglZrt :yfgaf6 lglZrt
:yfg;Dd nuL lglZrt ef8f lng] u/L oftfoft ;]jf k|bfg ub{5 .
o:tf] oftfoft ;]jf z'? / cGTo x'g] ;do k"j{ lgwf{l/t /x]sf] x'G5 . tf]lsP adf]lhdsf] ;do
jf :yfgaf6 tf]lsP adf]lhdsf] b'/L;Dd ofqf u/] jfkt ko{6sn] k"j{ lgwf{l/t ;]jf z'Ns
e'QmfgL ub{5 . o:tf] ;]jf ;fj{hlgs k|s[ltsf] x'G5 . tf]lsPsf] ef8f e'Qmfg u/]df hf] ;'s} :
jb]zL jf ljb]zL ko{6sn] ofqf ug{ kfpg] Joj:yf /x]sf] x'G5 . o:tf] ko{6sLo oftfoft ;]jf
P]gsf] cg';"rL ! sf] ;d"x ( cGtu{t kg]{ ;fj{hlgs oftfoft ;]jf cGtu{t kg]{ x'+bf o:tf]
cfk"lt{df d"No clej[l4 s/ 5'6 x'G5 .

g]kfnleq cfoft x'g] s/ nfUg] j:t'df s/ nfUg] ljifodf lgDg pbfx/0fn] yk k|i6 kfg]{5M
pbfx/0f @=@)
s'g} btf{jfn JolQmn] hd{gLaf6 $)) d]l6«s 6g l:6n cfoft u/]sf] /x]5 . l:6n s/of]Uo
j:t' ePsf] x'+bf d"No clej[l4 s/ P]g, @)%@ sf] bkmf % sf] pkbkmf -!_ sf] v08 -v_
adf]lhd g]kfnleq l:6n cfoft x'+bf eG;f/ sfof{non] sf/f]jf/ d"Nodf ;f]xL P]gsf] bkmf &
sf] pkbkmf -!_ adf]lhd !# k|ltztsf b/n] d"No clej[l4 s/ c;'n ug'{kb{5 .

g]kfnaf6 ljb]zdf lgsf;L x'g] j:t'df s/ nfUg] ljifodf lgDg pbfx/0fn] yk k|i6 kfg]{5M
pbfx/0f @=@!
clS;8]06n PlShd k|f=ln=n] tof/L kf]zfs pTkfbg u/L ljb]z lgsf;L ug{] u/]sf] /x]5 . s/of]Uo
j:t'sf] lgsf;L sf/f]jf/ klg s/of]Uo sf/f]jf/ g} xf] . pQm k|f=ln= d"No clej[l4 s/df btf{ /x]5 .
;f] k|f= ln= n] d"No clej[l4 s/ P]g, @)%@ sf] bkmf % sf] pkbkmf -!_ sf] v08 -u_ adf]lhd g]kfn
aflx/ tof/L kf]zfs lgsf;L sf/f]jf/;f] k|f= ln= sf] s/of]Uo sf/f]jf/ xf] . o:tf] sf/f]jf/df z"Go
b/n] s/ nfUb5 .
s/ 5'6sf j:t' jf ;]jf ljb]z lgsf;L ubf{ s/f/f]k0f ug]{ ;DaGwdf lgDg pbfx/0fn] yk k|i6
kfg]{5M .
pbfx/0f @=@@

g]kfn PS;kf]6{ k|f=ln=d"No clej[l4 s/df btf{ /x]5 . ;f] k|f=ln=n] cGo ;fdfgsf] cltl/Qm
ljleGg k|sf/sf lrqsnf, d"lt{snf, jf:t'snf, x:tsnfsf ;fdfg klg pTkfbg u/L ljb]z
lgsf;L ug{] u/]sf] /x]5 . d"No clej[l4 s/ P]g, @)%@ sf] cg';"rL ! sf] ;d"x *-s_ adf]lhd
lrqsnf, d"lt{snf, jf:t'snf, x:tsnfsf ;fdfg s/ 5'6sf j:t' x'g\ . t;y{ s/ 5'6 j:t'sf]
lgsf;L ePsf]n] ;f] sf/f]jf/nfO{ s/of]Uo sf/f]jf/ gdfgL s/ 5'6sf] sf/f]jf/ dflgG5 / o:tf]
lgsf;Ln] s/of]Uo j:t'sf] lgsf;L ;/x ;'ljwf k|fKt ug{ ;Sb}g .
21
@=!! sf7sf] sf/f]jf/df nfUg] s/M
lhNnf jg sfof{no d"No clej[l4 s/df btf{ geP tfklg sf7sf] lnnfd laqmL ubf{ jf
Joj;flos k|of]u ug]{ cfb]z hf/L ubf{ d"No clej[l4 s/ ;+sng ub{5 . /fli6«o jgsf] sf7sf]
5f]8k"hL{ lb+bf jf lr/fg cfb]z lb+bf jf lnnfd laqmL ubf{ jg sfof{non] To:tf] sf7sf]
/f]oN6L jf lnnfd /sddf h'g a9L x'G5 ;f] /sddf k|rlnt b/n] d"No clej[l4 s/ ;+sng
ug'{kb{5 . o;} u/L lghL cfjfbL, lghL jg jf ;fd'bflos jgsf] sf7 Jofkfl/s k|of]hgsf
nflu laqmL u/]df /f]oN6L gnfUg] eP tfklg /fli6«o jgsf] sf7 ;/x g} d"No clej[l4 s/
;+sng ug'{kb{5 . sf7sf] sf/f]jf/sf] s/ nfUg] d"Nosf ;DaGwdf b]xfo adf]lhdsf] ljz]if
Joj:yf /x]sf] 5 .
bkmf !@s= sf7sf] sf/f]jf/df s/ nfUg] d"No M -!_ /fli6«o jgsf] sf7 lnnfdL, 5f]8k"hL{, jf
lr/fg cfb]z kfPsf] ;do dWo] hÿg klxn] xÿG5 ;f] ;dodf To:tf] sf7sf] /f]oN6L /
sd jf lnnfd /sddf hÿg a9L xÿG5 ;f] /sddf s/ nufO{ c;ÿn pk/ ul/g]5 .
o; ;DaGwdf lgDg pbfx/0fn] :ki6 ug]{5 M
pbfx/0f @=@#
/fli6«o jgsf] ;fnsf] sf7sf] /f]oN6L d"No k|lt So"=kmL6 ?= ^)) tf]lsPsf] /x]5, jg sfof{non]
lnnfd ubf{ s'g} v/Lbstf{n] k|lt So"=kmL6 ?= *)) df ;sf/ u/]sf] /x]5 eg] ?= *)) s/
nfUg] d"No sfod x'G5 . t/ olb v/Lbstf{n] k|lt So"=kmL6 ?= %)) df ;sf/ u/]sf] eP tfklg
d"No clej[l4 s/ k|of]hgsf] nflu /f]oN6L d"No ?= ^)) nfO{ g} cfwf/ dflgG5 .
bkmf !@s -@_ lghL cfjfbL, lghL jg jf ;fd'bflos jgsf] sf7 Jofkfl/s k|of]hgsf] nflu
laqmL u/]df /f]oN6L] gnfUg] eP klg pkbkmf -!_ df Joj:yf eP adf]lhd /fli6«o jgsf] sf7
;/x g} s/ nfUg]5 .
lghL cfjfbL, lghL jg jf ;fd‘bflos jgsf] sf7 Jofkfl/s k|of]hgsf] nflu laqmL ubf{ ;/sf/n]
/f]oN6L jfkt s‘g} /sd ;+sng gu/] tfklg d"No clej[l4 s/ ;+sng ug]{ k|of]hgsf] nflu
To:tf] sf7sf] nflu ;/sf/n] lgwf{/0f u/]sf] /f]oN6L /sd jf ;DalGwt JolQm jf ;fd‘bflos
jg ;Da4 lgsfon] laqmL ug]{ d"NodWo] h‘g a9L x‘G5 ;f] d"Nodf d"No clej[l4 s/ ;+sng
u/L bflvnf ug‘{ kb{5 . ;fd‘bflos jgaf6 pTkflbt sf7sf ;DaGwdf lgDg pbfx/0fn] :ki6
ug]{5 .
pbfx/0f @=@$
/fli6«o jgsf] ;fnsf] sf7sf] /f]oN6L d"No k|lt So"=kmL6 ?= ^)) tf]lsPsf] /x]5 . jg ;+/If0f
;fd'bflos ;+:yfn] ljsf; u/]sf] jgaf6 pTkflbt sf7 laqmL ug]{ u/]sf] /x]5 . ;fd'bflos
jgaf6 pTkflbt sf7 k|lt So"=kmL6 ?= %)) sf b/n] laqmL ePsf] 5 . ;fd'bflos jgsf]
sf7 laqmL ubf{ /f]oN6L /sd bflvnf ug{ gk/] tfklg /fli6«o jg ;/x d"No clej[l4 s/
bflvnf ug'{ kg]{ sfg"gL Joj:yf /x]sf] 5 . o:tf] cj:yfdf /fli6«o jg ;/x s/ nfUg] d"No
?= ^)) sfod u/L ;f]sf] cfwf/df d"No clej[l4 s/ c;'n ug'{kb{5 . o;/L sf7 v/Lb ug]{
JolQmn] jg sfof{nodf bflvnf u/]sf] d"No clej[l4 s/ bkmf !& sf] pkbkmf -%v_ adf]lhd
s6[L ug{ ;Sb5
22
lghL cfjfbL, lghL jgaf6 pTkflbt sf7sf ;DaGwdf lgDg pbfx/0fn] :ki6 ug]{5 M
pbfx/0f @=@%
dfgf}+ /fli6«o jgsf] ;fnsf] sf7sf] /f]oN6L d"No k|lt So"=kmL6 ?= ^)) tf]lsPsf] /x]5 . >L /fdnvg
rf}w/Ln] cfkm\gf] lghL hUufdf /x]sf] ;fnsf] ?vx? s6fg u/L laqmL ug{ nfu]sf /x]5g\ .
lghn] k|lt So"=kmL6 ?= !))) sf b/n] sf7 laqmL ug{ nfu]sf /x]5g\ . lghL jgaf6 pTkflbt
sf7 laqmL ubf{ /f]oN6L gnfUg] t/ /fli6«o jg ;/x d"No clej[l4 s/ bflvnf ug'{ kb{5 . lgh
rf}w/Ln] laqmL ug]{ ;fnsf] sf7 v/Lb ug]{ JolQm;+uk|lt So'= lkm6 ?= !,))) sf] cfwf/df d"No
clej[l4 s/ c;'n ug'{kb{5 . o;/L sf7 v/Lb ug]{ JolQmn] jg sfof{nodf bflvnf u/]sf]
d"No clej[l4 s/ bkmf !& sf] pkbkmf -%v_ adf]lhd s6[L ug{ ;Sb5 .

23
 kl/R5]b #
d"No clej[l4 s/ btf{

d"No clej[l4 s/ k|0ffnLdf btf{sf] dxTjk"0f{ :yfg /x]sf] 5 . s/of]Uo j:t' jf ;]jfsf] sf/f]jf/
ug]{ JolQmx? btf{ x'g'kb{5 . btf{ ePsf JolQmn] s/of]Uo j:t' jf ;]jfsf] cfk"lt{ ubf{ s/ ;+sng
ug'{kb{5 . d"No clej[l4 s/ k|of]hgsf] nflu s'g} JolQmnfO{ btf{ ubf{ sf/f]jf/ ug]{ JolQm, sf/f]jf/
sf] k|s[lt, sf/f]jf/ c+s h:tf cfwf/e"t kIfdf ljz]if Wofg lbg'kb{5 . btf{ x'g' kg]{ st{Ao ePsf
JolQm btf{ geO{ s/sf] bfo/f aflx/ /x]df s/fwf/ ;+s'lrt x'g] / btf{ x'g gkg]{ JolQm btf{ ePdf
o;n] s/ k|zf;gnfO{ af]lemnf] / vlr{nf] agfpg] x'+bf o;tkm{ ljz]if ;ts{ x'g'kb{5 . s/of]Uo
j:t' jf ;]jfsf] sf/f]jf/ u/] tfklg lglZrt cjlwdf lglZrt dfqfdf sf/f]jf/ ug]{ JolQm btf{ x'g gkg]{
u/L sfg"gn] sf/f]jf/ ;Ldf -Threshold_ lgwf{/0f ug]{ ljZjJofkL k|rng /x]sf] 5 . g]kfnn] cjnDag
u/]sf] d"No clej[l4 s/df klg o:tf] k|rngnfO{ cfTd;ft\ ul/Psf] 5 . ;fdfGotof k|zf;lgs Ifdtf,
;+sng nfut tyf ;fgf s/bftfnfO{ s/sf] cf}krfl/stfaf6 pGd'lQm lbg' kg]{ cj:yfnfO{ ljZn]if0f
u/L o:tf] sf/f]jf/ ;Ldf lgwf{/0f ug]{ ul/G5 .
#=! d"No clej[l4 s/ k|of]hgsf] nflu btf{M
d"No clej[l4 s/ P]gn] btf{ ePsf JolQmn] cfkm"n] s/of]Uo j:t' jf ;]jfsf] cfk"lt{ ubf{ s/
nfUg] d"Nodf sfg'gn] tf]ss ] f] b/ adf]lhd s/ ;+sng ug]{ sfg"gL clwsf/ k|bfg u/]sf] 5 eg]
o;/L ;+sng u/]sf] s/nfO{ /fh:j vftfdf hDdf ug]{ bfloTj klg tf]ss ] f] 5 . d"No clej[l4 s/
k|of]hgsf] nflu o;/L btf{ ePsf JolQmnfO{ s/bftf elgG5 . o:tf s/bftfn] s/of]Uo j:t' jf
;]jf cfk"lt{ ubf{ To:tf] j:t' jf ;]jf k|fKt ug]{ v/Lbstf{af6 s/ ;+sng ug'k{ b{5 . btf{ ePsf
JolQmn] s/of]Uo j:t' jf ;]jfsf] cfk"lt{ ubf{ s/ ;+sng gu/]sf] cj:yfdf ;d]t ;f] s/bftf
s/sf] bfloTjaf6 d'Qm x'g ;Sb}g .
#=@ clgjfo{ ?kdf btf{ ug'{ kg]{ Joj:yfM
d"No clej[l4 s/ P]g, @)%@ sf] cg';"rL ! df plNnlvt j:t' jf ;]jf afx]s cGo ;a} j:t'
jf ;]jfx? s/of]Uo j:t' jf ;]jf x'g\ . s/of]Uo j:t' jf ;]jfsf] sf/f]jf/ ug]{ JolQmnfO{ s/
of]Uo JolQm dflgG5 . k|zf;lgs ;xhtf / s/bftfsf] s/ sfg"gsf] kl/kfngf ug]{ IfdtfnfO{
ljrf/ u/L ;/sf/n] lglZrt /sd;Ddsf] s of]Uo sf/f]jf/nfO{ btf{ x'g gkg]{ u/L ;Ldf
-y|];xf]N8_ lgwf{/0f u/]sf] x'G5 . s/of]Uo j:t'sf] sf/f]jf/ jflif{s ?= %) nfv, s/of]Uo
;]jfsf] sf/f]jf/ jflif{s ?= @) nfv / s/of]Uo j:t' tyf ;]jfsf] ldl>t sf/f]jf/ jflif{s
?= @) nfveGbf a9L ePdf To:tf] sf/f]jf/ ug{] k|To]s JolQm clgjfo{ ?kdf d"No clej[l4
s/df btf{ x'g'kb{5 . o:tf JolQmnfO{ d"No clej[l4 s/df btf{ gu/L sf/f]jf/ ug]{ pGd'lQm
jf ;'ljwf sfg"gn] lbPsf] 5}g . o; ;DaGwdf P]gsf] bkmf !) sf] pkbkmf -!_ / -@_ n] lgDg
Joj:yf u/]sf] 5 M
bkmf !) btf{M !_ s'g} sf/f]jf/df ;+nUg x'g rfxg] JolQmn] sf/f]jf/ z'? x'g' eGbf cl3
sf/f]jf/ btf{sf] nflu tf]lsPsf] 9fFrfdf s/ clws[t ;dIf b/vf:t lbg'
kg]{5 .

24
 -@_ s'g} JolQmn] sf/f]jf/ u/]sf] j:t' jf ;]jfdf s/ nfUg] ePdf To;/L s/
nfu]sf] jf sf/f]jf/ ;~rfng u/]sf] ldltn] tL; lbgleq To:tf] sf/f]jf/
btf{sf] nflu tf]lsPsf] 9fFrfdf s/ clws[t ;dIf b/vf:t lbg' kg]{5 .
-#_ pkbkmf -!_ / -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg cg';"rL – ! df
pNn]lvt s/ 5'6 x'g] j:t' jf ;]jfsf] dfq sf/f]jf/ ug]{ JolQmn] btf{
u/fpg' kg]{ 5}g .
-$_ pkbkmf -!_ jf -@_ adf]lhd /Ltk"j{ssf] æb/vf:tÆ lbg] k|To]s JolQmnfO{
s/ clws[tn] btf{ u/L tf]lsPsf] 9fFrfdf tf]lsPsf] Dofb leq btf{ gDa/
;lxtsf] btf{sf] k|df0f kq lbg' kg]{5
-%_ btf{ ePsf] JolQmn] btf{sf] k|df0f kq cfˆgf] sf/f]jf/ ;+rfng ug]{ k|dv
' :yfgdf
;a}n] b]Vg] u/L /fVg' kg]{ 5 / sf/f]jf/sf] :yfg PseGbf a9L ePdf k|dv
' :yfg
afx]s cGo :yfgdf ;d]t s/ clws[tåf/f k|dfl0ft u/]sf] btf{sf] k|df0fkq ;a}n]
b]lvg] u/L /fVg' kg]5
{
-^_ btf{ ePsf] JolQmn] cfˆgf] btf{ gDa/sf] k|of]u d"No clej[l4 s/, cGtMz'Ns /
eG;f/ ;DaGwL ;a} sf/f]jf/ / tf]lsP adf]lhdsf cGo sf/f]jf/sf] ;DaGwdf
;d]t ug'{ kg]5 { .
-&_ pkbkmf -!_ jf -@_ adf]lhd btf{sf] nflu lbPsf] b/vf:tdf pNn]lvt ljj/
0fdf s'g} kl/jt{g ePdf To:tf] kl/jt{g ePsf] kGw| lbgleq btf{ ePsf]
JolQmn] s/ clws[tnfO{ ;f] s'/fsf] hfgsf/L lbg' kg]{5 .
btf{sf] ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod & df b]xfo adf]lhdsf] Joj:yf
/x]sf] 5M
lgod &= sf/f]jf/ btf{ u/fpg' kg]{ ljz]if cj:yf M-!_ s'g} JolQmsf] jflif{s sf/f]af/ j:t'sf]
xsdf krf; nfv ?k}of+;Dd / j:t' tyf ;]jf ld>Lt sf/f]jf/ / ;]jf Joa;fosf] xsdf
aL; nfv ?k}ofF gf£g ;Sg] cg'dfg ug{ ;Sg] cj:yf ePdf To:tf] cj:yf v'nfO{ cg';"rL–!
adf]lhdsf] 9f+rfdf sf/f]af/ btf{ ug{sf] nflu ;DalGwt s/ clws[t;dIf b/vf:t lbg'
kg]{5 .
-@_ pklgod -!_ df pNn]v eP cg';f/ cg'dfg ug{ ;lsg] cj:yf ge} s;}n] u/]sf] sf/f]af/sf]
/sd j:t'sf] xsdf krf; nfv ?k}of+;Dd / j:t' tyf ;]jf ld>Lt sf/f]jf/ / ;]jf Joa;fosf]
xsdf aL; nfv ?k}ofF gf£g uPdf To;/L gf3]sf] ldltn] tL; lbgleq To:tf] sf/f]af/ ug]{ JolQmn]
cg';r" L–! adf]lhdsf] 9fFrfdf sf/f]af/ btf{ ug{sf] nflu ;DalGwt s/ clws[t ;dIf b/vf:t lbg'
kg]5
{ .
-#_==========
-$_ P]gsf] bkmf !) sf] pkbkmf -@_ adf]lhd btf{ ug'{kg]{ j:t' jf ;]jfsf] sf/f]jf/ u/]sfJolQmn]
of] pklgod k|f/De ePsf] ldltn] tL; lbgleq To:tf] sf/]faf/ btf{ ug'{ kg]{5 .

25
 -%_ o; lgodfjnLdf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg s'g} JolQmn] u/]sf] s/
nfUg]j:t' jf ;]jfsf] sf/f]jf/sf] ;DaGwdf b]xfosf] cj:yf ePdf To:tf] sf/f]jf/ sfof{nodf
btf{ ug'{kg]{5 .
-s_ s/ clws[tn] lg/LIf0f ubf{sf avt sf/f]jf/ ug]{ JolQm;Fu /x]sf] j:t'sf] k|s[ltsf] cfwf/df
ljefun]
tf]s]sf] /sdeGbf a9L d"Nosf] j:t' df}Hbft ePdf ==========
-v_===========================
-u_===========================
-3_ s'g} JolQmn] jflif{s bz nfv ?k}of+eGbf a9L /sdsf] s'g} a}+saf6 Joj;flos C0f k|fKt
u/]df
-^_ btf{ x'g'kg]{ JolQmn] btf{ gu/L sf/f]jf/ u/]sf] kfO{Pdf s/ clws[tn] cfwf/ tyf sf/0f pNn]v
u/L tL; lbgleq btf{ x'g ;DalGwt JolQmnfO{ cfb]z lbg' kg]{5 / To:tf] cfb]z k|fKt ePdf
;DalGwt JolQmn] ;f] cjlwleq sf/f]jf/ btf{ u/fpg' kg]{5 .
P]g tyf lgodfjnLsf pko'{Qm Joj:yf cg';f/ b]xfo adf]lhdsf] cj:yf jf sf/f]jf/ /x]sf
JolQmx?n] cfkm\gf] sf/f]jf/ clgjfo{?kdf d"No clej[l4 s/df btf{ u/fpg' kb{5 M
!= s/nfUg] j:t'sf] aflif{s sf/f]jf/ ?=%) nfveGbf a9L ePsf] JolQm,
@= s/nfUg] ;]jf k|bfg ug]{ JolQm jfs/ nfUg] j:t' tyf ;]jfsf] ldl>t sf/f]jf/ ug]{ JolQmsf]
xsdf aflif{s sf/f]jf/ ?=@) nfveGbf a9L ePsf] JolQm,
#= s'g} s/of]Uo sf/f]jf/df ;+nUg x'g rfxg] JolQm,
$= jflif{s s/of]Uo sf/f]jf/ ?=%) nfv -j:t' tyf ;]jf ldl>t / ;]jf sf/f]jf/ ePsf] xsdf
?= @) nfv_ gf3\g ;Sg] cj:yf ePsf] jf s;}sf] s/of]Uo sf/f]jf/ ?= %) nfv -j:t'
tyf ;]jf ldl>t sf/f]jf/ ePsf] xsdf ?= @) nfv_ gf3\g uPdf To:tf] JolQm,
%= P]gsf] bkmf !)s= adf]lhd c:yflo ?kdf s/of]Uo sf/f]jf/ ug]{ JolQm jf bkmf !)v=
adf]lhdsf] ;+o'Qm pkqmdsf] dfWodaf6 s/of]Uo sf/f]jf/ ug]{ JolQm,
^= Ps k6sdf bz xhf/ ?k}of eGbf j9Lsf] s/of]Uo j:t' k}7f/L ug]{ JolQm
&= ljefun] tf]s]sf] eGbf a9L d"Nosf] s/of]Uo j:t'sf] df}Hbft ePsf] JolQm .
s'g} JolQmn] s/ nfUg] / s/ gnfUg] b'a} lsl;dsf j:t' jf ;]jfsf] sf/f]jf/ u/]sf] 5 eg]
To:tf] JolQmsf] s/ nfUg] j:t' / ;]jfsf] sf/f]jf/ s/df btf{ x'g gkg]{ u/L tf]lsPsf] sf/f]jf/ ;Ldf
-y|];xf]N8 _ eGbf a9L sf/f]jf/ ePdf dfq btf{ ug'{kb{5 .
#=# :j]lR5s btf{M
ljut afx| dlxgfdf krf; nfv ?k}of+;Dd s/of]Uo j:t'sf] sf/f]jf/, jL;nfv
?k}of+;Ddsf] ;]jfsf] sf/f]jf/ / jL; nfv ?k}of+;Ddsf] j:t' tyf ;]jf ldl>t sf/f]jf/
ug{] ;fgf Joj;foLn] d"No clej[l4 s/ k|of]hgsf] nflu btf{ x'g cfjZos kb}{g . t/,
o:tf ;fgf Joj;foLx?n] cfkm\gf] sf/f]jf/ :j]R5fk"j{s btf{ ul/lbg cfj]bg u/]df s/
clws[tn] cfjZos hf+rj'em u/L k|lqmof k'/f u/]sf JolQmnfO{ btf{ ul/lbg ;Sb5 .
o:tf JolQmn] cfkm\gf] sf/f]jf/ d"No clej[l4 s/df btf{ ug]{ jf gug]{ eGg] s'/f p;sf] OR5fdf
e/ kg]{ ePsf]n] To;/L ePsf] btf{nfO{ :j]lR5s btf{ elgG5 .
26
pbfx/0fsf] nflu sfg"gL ;]jf d"No clej[l4 s/ nfUg] ;]jfleq k5{ . s'g} JolQmn] sfg"gL ;]jf
lbP jfktsf] aflif{s sf/f]jf/ /sd jL; nfv ?k}of+ eGbf sd 5 eg] To:tf] JolQm btf{ x'g
cfjZos 5}g . d"No clej[l4 s/ k|of]hgsf] nflu o:tf] JolQm ;fgf Joj;foL x'G5g\ . s'g}
klg ;fgf Joj;foL d"No clej[l4 s/ k|of]hgsf] nflu clgjfo{ ?kdf btf{ x'g' kb}{g olb :
j]R5fk"j{s cfkm\gf] sf/f]jf/ btf{ ul/lbg cfj]bg u/]df s/ k|zf;gn] cfjZos hf+rj'em k|lqmof
k'/f u/L btf{ ul/ lbg ;Sb5 . :j]lR5s btf{ ;DaGwdf P]gsf] bkmf ( n] b]xfo adf]lhdsf]
Joj:yf u/]sf] 5M
bkmf (= ;fgf] sf/f]jf/ ug]{ Joj;foLnfO{ 5'6 M o; P]gdf cGoq h'g;'s} s'/f n]lvPsf] eP
tfklg tf]lsPsf] /sd;Ddsf] jflif{s s/ nfUg] sf/f]jf/ ug]{ ;fgf Joj;foLnfO{ btf{ ug{,
ljj/0f k]z ug{ / cGo k|lqmof k"/f ug{ gkg]{ u/L tf]lsP adf]lhd 5"6 lbg ;lsg]5 .
t/ d"No clej[l4 s/ nfUg] j:t'sf] sf/f]jf/ ug]{ cfos/ P]g, @)%* sf] bkmf $ sf] pkbkmf
-$_ adf]lhd k"j{ cg'dflgt cfo ljj/0f a'emfpg] s/bftf afx]s ;fgf] sf/f]jf/ ug]{ Joj;foLn]
:j]R5fn] cfˆgf] sf/f]jf/ btf{ ug{ rfx]df bkmf !) adf]lhdsf] k|lqmof k"/f u/L btf{ u/fpg
;Sg]5 .
:j]lR5s btf{sf] ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod ^ df b]xfo adf]lhdsf]
Joj:yf /x]sf] 5MM
lgod ^= ;fgf] sf/f]jf/ ug]{ Joj;foLn] btf{ u/fpg' gkg]{ M -!_ lgod # df h'g;'s} s'/f n]lvPsf]
ePtfklg P]gsf] bkmf ( df pNn]v eP adf]lhd ljut afx| dlxgfdf j:t'sf] xsdf krf; nfv
?k}of+;Dd / j:t' tyf ;]jf ldl>t sf/f]jf/ / ;]jfsf] xsdf jL; nfv ?k}of;Ddsf] sf/f]jf/ ug]{
JolQmn] cfˆgf] sf/f]jf/ btf{ u/fpg kg]{ 5}g . o;/L sf/f]jf/ btf{ u/fpg gkg]{ JolQmn] cfkm\gf]
sf/f]jf/ :yndf j:t'sf] xsdf krf; nfv ?k}of+;Dd / j:t' tyf ;]jf ldl>t sf/f]jf/ / ;]jfsf]
xsdf jL; nfv ?ko}ofF;Ddsf] dfq sf/f]jf/ ePsf]n] btf{ x'g' gkg]{ eGg] ;"rgf ;a}n] b]Vg] u/L
/fVg'kg]5
{ .
t/ g]kfnleq s/ 5'6sf] sf/f]jf/ ug]{ JolStsf] cfkm\gf] pkof]usf nflu cfkm} k}7f/L
ug]{ b]lv jfx]s cGo s'g}klg JolQmn] Ps k6sdf bz xhf/ ?k}of eGbf j9Lsf] s/of]Uo j:t'
k}7f/L ubf{ cfkm\gf] sf/f]jf/ btf{ u/fpg' kg]{5 .
-!s_s'g} cfk"lt{sf] v/Lb, laqmL, df}Hbft / uf]bfd 5'l§g g;Sg] ePdf s/sf] k|of]hgsf]
nflu s/ clws[tn] To:tf] cfk"lt{sf] v/Lb, laqmL / df}HbftnfO{ Pp6} sf/f]jf/ ;Ldf dfgL s/
lgwf{/0f u/L c;'n pk/ ug{ ;Sg]5 .
-!v_ ==========
-!u_ ==========
-@_pklgod -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg ;fgf] sf/f]jf/ ug]{ Joj;foLn] :
j]R5fn] cfkm\gf] sf/f]jf/ btf{ u/fpg rfx]df lgod # adf]lhd b/vf:t lbg ;Sg]5 . o;/L :
j]R5fn] sf/f]jf/ btf{ u/fpg b/vf:t k/]df s/ clws[tn] lgod $ adf]lhdsf] k|lqmof k"/f
u/L P]gsf] bkmf ( sf]] clwgdf /xL sf/f]jf/ btf{ ul/lbg' kg]{5 .

27
 o; ;DaGwdf lgDg pbfx/0faf6 yk k|i6 kfl/Psf] 5 M
pbfx/0f #=!
dfgf}+ s'g} :6];g/L ;fdu|L laqmL ug]{ k;nsf] jflif{s sf/f]jf/ sl/a !% nfv /x]sf] 5 . pQm k;n
d"No clej[l4 s/df btf{ gePsf] sf/0fn] ;/sf/L Pj+ ;fj{hlgs lgsfox?df sf]6; ] g jf l;naGbL
af]nkq dfkm{t 7"nf kl/df0fdf :6];g/L ;fdu|L cfk"lt{ ug{ ;s]sf] 5}g . km'6s/ jf k6s] ?kdf
;fgf]ltgf] kl/df0fdf j:t' cfk"lt{ u/]s
] f] sf/0fn] sf/f]jf/ a[l4 x'g ;s]sf] 5}g . o:tf] cj:yfdf pQm
:6];g/L k;nn] d"No clej[l4 s/df btf{ ul/lbg cfj]bg u/]df s/ k|zf;gn] cfjZos hf+rj'em
k|lqmof k'/f u/L btf{ ul/lbg ;Sb5 . pQm kmd{n] cfos/ P]g, @)%* sf] bkmf $ sf] pkbkmf
$ adf]lhd k"jf{gd' flgt s/ laj/0f a'emfpg kfp+bg} . ;fy} lghsf] sf/f]jf/ ljut !@ dlxgfsf]
cjlwdf ?= %) nfv gk'ud] f s/ clws[tn] lghsf] d"No clej[l4 s/ btf{ vf/]h ug{' kb{5 .
t/ lgh s/bftfn] cfkm\gf] btf{ sfod /fVg rfx]df afx|f+} dlxgfsf] s/ ljj/0f;fy tf]lsPsf]
9f+rfdf s/ clws[t ;dIf b/vf:t lbg' kb{5 .
#=$ c:yfoL btf{ ;DaGwL Joj:yfM
cf}Bf]lus, Joj;flos, z}lIfs jf cGo k|of]hgsf nflu cfof]hgf ul/g] k|bz{gL, d]nf cflbdf
:jb]zL / ljb]zL pBf]uL tyf Joj;foLsf] ;xeflutf /x]sf] x'G5 . To:tf] d]nf jf k|bz{gLdf
s/of]Uo j:t' jf ;]jfsf] sf/f]jf/ x'g] ;Defjgf /xG5 . To:tf cfof]hgfdf s/of]Uo j:t' jf
;]jfsf] sf/f]jf/ x'g] ePdf 5f]6f] cjlwsf] nflu cfof]hgf ul/g] eP tfklg tL cfof]hgfdf
;xefuL x'g] btf{ gePsf pBf]uL tyf Joj;foL cNksfnLg cjlwsf] nflu d"No clej[l4 s/df
c:yfoL ?kdf btf{ ug'{ kg]{ Joj:yf /x]sf] 5 . o;/L c:yfoL btf{ ubf{ ;f] k|bz{gL jf d]nfdf
x'g] sf/f]jf/sf] cg'dfg u/L dgfl;a dflkmssf] /sd w/f}6Lsf] ?kdf s/ clws[tn] df+u ug{
;Sg] / o;/L df+u ul/Psf] /sd a'emfpg' ;DalGwt JolQmsf] st{Ao x'g]5 . o:tf] k|fjwfgn]
:jb]zL / ljb]zL s/bftfaLr jf btf{ ePsf / btf{ gePsf pBf]u jf Joj;foaLr :jR5 /
;dfg Jojxf/ sfod ug{ d2t ub{5 . c:yfoL btf{ ;DaGwdf P]gsf] bkmf !)s= df b]xfo
adf]lhdsf] Joj:yf /x]sf] 5M
bkmf !)s= c:yfoL btf{ ;DaGwL ljz]if Joj:yf M -!_ c:yfoL ?kdf cfof]hgf ug]{ k|bz{gL,
d]nf tyf cGo o:t} sf/f]jf/sf] xsdf sf/f]jf/ z'? x'g' eGbf cufj} cfof]hs tyf ;f]
cfof]hgfdf s/ nfUg] j:t' jf ;]jfsf] sf/f]jf/ ug]{ d"No clej[l4 s/df btf{ gePsf
Joj;foL tf]lsP adf]lhd d"No clej[l4 s/df c:yfoL ?kdf btf{ x'g' kg]{5 .
-@_ pkbkmf -!_ adf]lhd ;fljsb]lv d"No clej[l4 s/df btf{ ePsf] Aoj;foLn] ;f]
sfo{qmddf /fVg] j:t' :6s 6«fG;km/ u/L n}hfg kfpg]5 .
-#_ pkbkmf -!_ adf]lhdsf] sfo{qmdsf] nflu dfq btf{ ePsf] s/bftfn] cfof]hgf
u/]sf] k|b{zgL, d]nf ;dfKt ePsf] & -;ft_ lbg leq sf/f]jf/sf] ljj/0f k]z u/L nfUg] ;Dk"0f{
s/ ;d]t bflvnf u/L c:yfoL btf{ vf/]h ug'{ kg]{5 .
d"No clej[l4 s/ lgodfjnL, @)%# sf] lgoo &s= n] c:yfoL btf{ ;DaGwL b]xfo adf]lhdsf]
k|lqmof lgwf{/0f u/]sf] 5 M
28
lgod &s=c:yfoL btf{ ;DaGwL ljz]if Joj:yf M -!_ c:yfoL ?kdf cfof]hgf ug{] k|bz{gL,
d]nf tyf o:t} k|s[ltsf sfo{qmd ug{] d"No clej[l4 s/df btf{ gePsfn] P]gsf] bkmf !)s=
adf]lhd sf/f]jf/ btf{ ug{ ;DalGwt cfof]hssf] l;kmfl/z ;lxt ;DalGwt cfGtl/s /fh:j
sfof{no jf s/bftf ;]jf sfof{nodf lgj]bg lbg' kg{]5 .
-@_ pklgod -!_ adf]lhd lgj]bg lb+bf To:tf] sfo{qmdaf6 k|fKt x'g] cfosf] k"jf{g'dfg
u/L ;f] cfosf] b'O{ k|ltztn] x'g] /sd ;f] sfof{nodf w/f}6L /fVg' kg{]5 .
-#_ pklgod -!_ adf]lhd s'g} lgj]bg k|fKt ePdf cfGtl/s /fh:j sfof{no jf
s/bftf ;]jf sfof{nosf s/ clws[tn] To:tf] sf/f]jf/ d"No clej[l4 s/df btf{ u/L lgj]bsnfO{
btf{ gDj/ ;lxtsf] k|df0fkq lbg' kg{]5 .
-$_ pklgod -#_ adf]lhd btf{ ePsfn] k|bz{gL, d]nf tyf o:t} k|s[ltsf sfo{qmd
;dfKt ePsf] ;ft lbg leq sf/f]jf/ btf{ ug{]n] ;DalGwt cfGtl/s /fh:j sfof{no jf
s/bftf ;]jf sfof{nodf d"No clej[l4 s/ ljj/0f / d"No clej[l4 s/ bflvnf u/L c:yfoL
btf{ vf/]hLsf nflu :yfoL n]vf gDa/sf] ;Ssn k|df0fkq, c:yfoL btf{ ePsf] cj:yfsf] s/
r'Qmf k|df0f kq / cfof]hssf] l;kmfl/; ;lxt lgj]bg lbg' kg]{5 .
-%_ pklgod -$_ adf]lhd c:yfoL btf{ vf/]hLsf] lgj]bg k|fKt ePdf ;DalGwt s/
clws[tn] s/bftfn] k]z u/]sf] d"No clej[l4 s/ ljj/0f tyf cGo sfuhft hf'ra'em u/L kGw|
lbg leq c:yfoL btf{ vf/]h u/L ;f] sf] hfgsf/L lgj]bsnfO{ lbg'kg]{5 .
-^_ pklgod -@_ adf]lhd lgj]bsn] /fv]sf] w/f}6L pklgod -$_ adf]lhd a'emfpg' kg]{
d"No clej[l4 s/df ldnfg ug{ kfpg]5 .
-&_ pklgod -%_ adf]lhd hf'rj'em ubf{ yk s/ lgwf{/0f x'g uPdf lgj]bsnfO{ s/
bflvnf ug{ tLg lbgsf] ;"rgf lbOg]5 . ;f] cjlwleq lgj]bsn] s/ bflvnf gu/]df lghn]
w/f}6L /fv]sf] /sdaf6 c;'n ul/g]5 / ;f] /sdaf6 klg gk'u]df afFsL /sd cfof]hsaf6
c;'n ul/g]5 .
c:yfoL btf{ tyf ;f]sf] Joj:yfkg ;DaGwdf b]xfoadf]lhsf] sfo{k|lqmof cjnDag ug'{kb{5M
-s_ k|bz{gL jf d]nf cfof]hs, cfof]hgf :yn, cfof]hgf cjlwsf] af/]df lnlvt hfgsf/L
k|fKt ug]{,
-v_ lgodfjnLsf] cg';"rL ! adf]lhdsf] b/vf:t k]z ug]{,
-u_ k|bz{gL tyf d]nf cfof]hs / c:yfoL ?kdf btf{ x'g rfxg] JolQmaLr ePsf]
;Demf}tf jf axfn jf o:t} cGo s'g} z'Ns b:t'/ cflbsf] ljj/0f k]z u/fpg],
-3 d'Vo JolQm jf k|f]k|fO6/ jf ;fem]bf/sf] kl/ro v'Ng] sfuhft, b'O{ k|lt kmf]6f] /
Joj;fo eP ;f] ;DaGwL cGo sfuhft,
-ª_ sf/f]jf/sf] k|s[lt tyf cg'dflgt sf/f]jf/sf] cfwf/df cg'dflgt s/ jfkt x'g] /sd
w/f}6L bflvnf ePsf] x'g' kg]{ .
pko'{Qm adf]lhdsf] k|lqmof k"/f ug]{ JolQmnfO{ c:yfoL ?kdf btf{ u/L k|df0fkq pknAw
u/fpg' kb{5 . o;/L k|df0fkq lb+bf ;DalGwt JolQmnfO{ k|bz{gL jf d]nf ;dfkg ePsf] ldltn]
& lbgleq clgjfo{ ?kdf s/ ljj/0f / ;Dk"0f{ s/ /sd bflvnf ug{ hfgsf/L u/fpg' kb{5 .
btf{jfn s/bftfn] klg o:tf k|bz{gL jf d]nfdf efu lng ;Sg] x'+bf pQm s/bftfsf] ;DaGwdf
b]xfo adf]lhdsf] k|lqmof canDag ug'k{ b{5M
29
 != j:t' :yfgfGt/0f ug'{k"j{ ;f]sf] :6s 6«fG;km/ ;DaGwL ljj/0f ;DalGwt sfof{nodf
k]z ug'{ kg]{,
@= cfof]hgf :yndf j:t' jf ;]jf cfk"lt{ ubf{ k|of]u ul/g] s/ aLhs jf ;+lIfKt s/
aLhssf] z'? gDa/ / clGtd gDa/ vf]nL k"j{ hfgsf/L u/fpg],
#= cfof]hgf ;dfkg ePkZrft\ df}Hbft /x]sf] j:t'sf] :6s 6«fG;km/ ljj/0f / k|of]u
x'g af+sL /x]sf s/ aLhs tyf ;+lIfKt s/ aLhssf] ljj/0fsf] hfgsf/L k|bz{gL jf
d]nf ;dfKt ePsf] ldltn] & lbgleq lbg] .
c:yfoL btf{ ePsf s/bftf tyf k|bz{gL jf d]nfdf ;xefuL x'g] btf{jfn s/bftfsf] clen]v
cBfjlws /fVg] lhDd]jf/L ;DalGwt cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{nosf]
x'g]5 .
pbfx/0f #=@
dfgf}+ ;fs{:t/Lo cf}Bf]lus Pj+ Jofkfl/s d]nf cfof]hgf ul/b}5 . pQm d]nfdf ;fs{ /fi6«sf
pBf]uL Pj+ Joj;foLn] ;xeflutf hgfpg] ePsf 5g\ . d]nfdf ljleGg j:t' jf ;]jfsf] k|bz{gL
ul/g]5 / pkef]Qmfn] v/Lb ug{ rfx]df k|bz{gLdf /flvPsf j:t' jf ;]jf laqmL ul/g]5 . d]nf
!% lbg;Dd cfof]hgf ul/g]5 . g]kfnsf] tkm{af6 d"No clej[l4 s/df btf{ ePsf / btf{
gePsf b'j} lsl;dsf s/bftfsf] ;xeflutf hgfpg] tof/L eO{ /x]sf] 5 .
d]nfdf s/of]Uo j:t' jf ;]jfsf] sf/f]jf/ x'g] ePsf] x'b+ f ;xefuL x'g] ljb]zL pBf]uL tyf Joj;foL
/ btf{ gePsf :jb]zL pBf]uL tyf Joj;foL c:yfoL ?kdf d"No clej[l4 s/df btf{ ug'k{ b{5 .
d]nfdf k|bz{gL ug]{ / laqmL ug]{ p2]Zon] ljb]zL pBf]uL tyf Joj;foLx?n] eG;f/ sfof{nodf j:t'
jf ;]jfsf] 3f]if0ff u/L g]kfndf k}7f/L ug'k{ b{5 . w/f}6L df+u ubf{ :jb]zL / ljb]zL s/bftfaLr ;dfg
Jojxf/ ug'k{ b{5 .
#=%= ;+o'Qm pkqmd -Joint Venture_sf] btf{ ;DaGwL Joa:yfM
lglZrt sfo{ ug]{ p2]Zon] b'O{ jf b'O{eGbf a9L JolQmx? ;lDdlnt eO{ v8f ul/Psf] lgsfonfO{
;+o'Qm pkqmd elgG5 . d"No clej[l4 s/ nfUg] sf/f]jf/ ug]{ u/L d"No clej[l4 s/df btf{
ePsf jf ljleGg JolQm ldnL v8f ePsf] ;+o'Qm pkqmdnfO{{ 5'6[} lgsfosf] ?kdf d"No clej[l4
s/df btf{ ug'{kb{5 lsgsL ;+o'Qm pkqmd ;+rfng ug{sf] nflu ;+nUg ;fem]bf/x? dWo] s'g}
Pp6f ;fem]bf/sf] btf{ gDa/nfO{{ ;+o'Qm pkqmdn] ug]{ sf/f]jf/sf] nflu k|of]u ug{ ;lsb}g .
o:tf] ;+o'Qm pkqmd tf]lsPsf] sfo{ ;dfKt eP kZrft\ :jtM lj36g ePsf] dflgg] x'+bf
To:tf] ;+o'Qm pkqmd v8f ePsf] p2]Zo cg'?ksf] sfo{;Dkfbg ePkl5 d"No clej[l4 s/sf]
btf{ vf/]h ug{ ;DalGwt sfof{nodf lgj]bg k]z ug'{kb{5 . ;+o'Qm pkqmdsf] cltl/Qm ;f]
pkqmdddf ;+nUg ;a} ;fem]bf/x? ;f] pkqmdn] axg ug'{ kg]{ s/ bfloTj axg ug{ JolQmut
jf ;fd'lxs ?kdf lhDd]jf/ x'G5g\ . ;+o'Qm pks|d ;DaGwdf P]gsf] bkmf !)v= df lgDg laz]if
Aoj:yf ul/Psf] 5 .
bkmf !)v= ;+o'Qm pkqmdsf] btf{ ;DaGwL ljz]if Joj:yf M -!_ s'g} b'O{ jf ;f]eGbf a9L
JolQmn] s'g} lglZrt cjlwsf nflu s/ nfUg] sf/f]jf/ ug{ ;+o'Qm pkqmd -HjfOG6
e]Gr/_ v8f u/]df To:tf JolQmx? btf{ /x]sf sfof{no dWo] s'g} Ps sfof{nosf] s/
clws[t;dIf To:tf] ;+o'Qm pkqmd c:yfoL ?kdf btf{sf] nflu lgj]bg lbg' kg]{5 .

30
 -@_ pkbkmf -!_ adf]lhd lgj]bg k|fKt ePdf s/ clws[tn] tf]lsPsf] 9fFrfdf btf{ k|df0f
kq lbg' kg]{5 .
-#_ pkbkmf -!_ adf]lhd btf{ ePsf] ;+o'Qm pkqmdn] To:tf] pkqmd v8f ubf{ u/]sf]
;Demf}tfdf tf]lsPsf] cjlw ;dfKt ePkl5 btf{ vf/]h u/fpg' kg]{5 .
-$_ ;+o'Qm pkqmd -HjfOG6 e]Gr/_ df ;+nUg JolQm cfk"m ;+nUg /x]sf] ;+o'Qm pkqmd -HjfOG6
e]Gr/_ sf] s/ bfloTj e'Qmfg ug]{ k|of]hgsf nflu ;+o'Qm jf 5'6\6f5'6\6} ?kdf lhDd]jf/
x'g]5g\ .Æ
P]gsf] pk/f]Qm Aoj:yf cg';f/ s'g}klg ;+o'Qm pkqmdn] d"No clej[l4 s/of]Uo sf/f]jf/ u/]df
;f] pkqmd d"No clej[l4 s/ k|of]hgsf nflu btf{ x'g' kb{5 . d"No clej[l4 s/ k|of]hgsf
nflu btf{ ubf{ ;+o'Qm pkqmdsf ;fem]bf/x? dWo] s'g} Ps ;fem]bf/ btf{ /x]sf] sfof{nodf ug'{
kg]{5 . To:tf] btf{ ;f] pkqmdn] s'g} sfo{ ug{ u/]sf] ;Demf}tfdf pNn]v ePsf] cjlw;Dd
sfod /xG5 . ;+o'Qm pkqmdsf] btf{nfO{ lgDg pbfx/0fn] yk k|i6 kfg]{5M
pbfx/0f #=# e]/L lgdf{0f ;]jf k|f=ln= / la/f6 lgdf{0f ;]jf k|f=ln= lgdf{0f ;DaGwL sfo{ ug]{
sDkgL x'g . oL b'a} sDkgLdWo] e]/L lgdf{0f ;]jf k|f=ln=cf=/f=sf= g]kfnu~h / la/f6 lgdf{0f
;]jf k|f=ln=cf=/f=sf la/f6gu/df d"No clej[l4 s/df btf{ /x]sf sDkgL x'g . g]kfn b'/;+rf/
sDkgLn] a'6jndf ejg lgdf{0fsf nflu af]nkq dfu u/]sf]df oL b'O{ lgdf{0f sDkgLn] ;+oQ' m
?kdf af]nkq k]z u/]sf /x]5g\ / oL sDkgLn] k]z u/]sf] af]nkq l:js[t ePsf] /x]5 . o;
cj:yfdf e]/L lgdf{0f ;]jf k|f=ln= jf la/f6 lgdf{0f ;]jf k|f=ln=n] ;+oQ' m pkqmd v8f u/]sf] / ;f]
pkqmdsf] af]nkq :jLs[t ePsf] dflgG5 . To;}n] e]/L lgdf{0f ;]jf k|f=ln= jf la/f6 lgdf{0f ;]jf
k|f=ln= jf b'j} sDkgLsf] btf{ k|df0fkqaf6 :jLs[t ePsf] af]nkq adf]lhdsf] lgdf{0f sfo{ ug{
ldNb}g . o;sf nflu oL b'a} sDkgL ;lDdlnt 5'66\ } ;+oQ' m pkqmd v8f u/L ;f] sfo{ ug'{ kb{5 .
oL sDkgLn] ;+oQ' m ?kdf k|fKt u/]sf] sfo{ k|f/De ug{ cfkm\gf] ;+oQ' m pkqmdsf] 5'66\ } btf{ u/fpg'
kb{5 . o;sf nflu b]xfo adf]lhdsf] k|so[ f ckgfpg' kb{5M
· e]/L lgdf{0f ;]jf k|f=ln= / la/f6 lgdf{0f ;]jf k|f=ln=sf] ;+oQ' m pkqmd v8f ug]{ u/L
;Demf}tf ug],{
· e]/L lgdf{0f ;]jf k|f=ln= / la/f6 lgdf{0f ;]jf k|f=ln=btf{ /x]sf] sfof{no dWo] s'g} Ps
sfof{nodf lgodfjnLsf] cg';"rL @ adf]lhdsf] 9f+rfsf] btf{sf] b/vf:t k]z ug]{
· b/vf:t ;fy ;+o'Qm pkqmd v8f ug{ ePsf] ;Demf}tf, e]/L lgdf{0f ;]jf k|f=ln= /
la/f6 lgdf{0f ;]jf k|f=ln=sf] btf{ k|df0fkq / g]kfn b"/;+rf/ sDkgLn] af]nkq :jLs[t
u/]sf] k|df0f ;+nUg /fVg]
· sfof{noaf6 d"=c=s/ btf{sf] k|df0fkq k|fKt ug]{ .
#=^ lgb]{zfTds btf{ -Forced Registration_ ;DaGwL Joj:yfM
btf{ x'g' kg]{ st{Ao ePsf JolQm btf{ gePdf s/ k|zf;gn] btf{ ug{ cfb]z lbg ;Sb5 . o;
lsl;dsf] btf{ Joj:yfnfO{ lgb]{zfTds btf{ -Forced Registration_ elgG5 . o:tf] cfb]z

31
s/bftfsf] nflu afWosf/L x'G5 . o;/L k|fKt x'g] cfb]z adf]lhd btf{ x'g' gkg]{ cj:yf /x]sf]
eP ;f]sf] k|df0f k'¥ofpg' kg]{ bfloTj ;DalGwt s/bftfsf] /xG5 . o; ;DaGwdf P]gsf] bkmf
%v= df b]xfo adf]lhdsf] sfg"gL Joj:yf u/]sf] 5M
bkmf %vM btf{ ug]{ cfb]z lbg ;Sg] M btf{ x'g' kg]{ JolQmn] btf{ gu/L s'g} sf/f]jf/ ul//x]sf] 5 eGg]
s'/f s/ clws[tnfO{ dgfl;a nfu]df To:tf] JolQmnfO{ btf{ ug{ cfb]z lbg ;Sg]5 .
t/ bkmf ( adf]lhd tf]lsPsf] /sd;Ddsf] dfq sf/f]jf/ u/]sf] x'+bf btf{ x'g' gkg]{ eGg]
lhls/ lng] JolQmn] btf{ ug{] cfb]z k|fKt ePsf] ldltn] tL; lbgleq ;f] s'/fsf] k|df0f k]z ug'{
kg]{5 .
b]xfosf] cj:yf ljBdfg /x]df To:tf] sf/f]jf/ btf{ ug{ cfb]z lbg'kb{5 M
-!_ btf{ x'g gkg]{ u/L sfg"gn] tf]s]sf] sf/f]jf/ ;Ldf -Threshold_ eGbf a9Lsf] s/
of]Uo sf/f]jf/ eP tfklg btf{ geO{ sf/f]jf/ u/]sf] kfOPdf,
-@_ ljefun] tf]s]sf] ;Ldf eGbf a9L d"Nosf] s/of]Uo j:t'sf] df}Hbft ePdf,
btf{ ug'{ kg]{ st{Ao ePsf JolQmn] btf{ gu/L sf/f]jf/ u/]df s/ k|zf;gn] clgjfo{ ?kdf
btf{ x'g cfb]z lbg' kb{5 . s/ k|zf;gn] hf/L u/]sf] cfb]z adf]lhd btf{ x'g gcfPsf]
v08df s/ k|zf;gn] To:tf JolQmnfO{ btf{ u/L ;f]sf] k|df0fkq tyf s bftfsf] bfloTj
;DaGwL hfgsf/L lbg' kb{5 . lgb{]zfTds ?kdf ul/Psf] btf{nfO{ clgjfo{ btf{sf] ?kdf dfgL
s/bftfnfO{ dfl;s?kn] s/ ljj/0f k]z ug{ cfb]z lbg' kb{5 . btf{ geO{ sf/f]jf/ u/] tfklg
5fglag tyf cg';Gwfgsf] qmddf btf{ x'g' kg]{ b]lvPsf] cj:yfdf sf/f]jf/ c+snfO{ s/
;lxtsf] sf/f]jf/ dfgL s/sf] u0fgf u/L P]gsf] bkmf !( adf]lhd ykb:t'/, bkmf @^ adf]lhd
Jofh tyf bkmf @(-!_-s_ adf]lhd k|To]s s/ cjlwsf] lgldQ ?=!),))) hl/jfgf / bkmf
@(-@_ adf]lhd zt k|ltzt hl/jfgf;lxt s/lgwf{/0f ug'{kb{5 . P]gsf] pko'{Qm Joj:yf
cg';f/ clgjfo{?kdf btf{ x'g' kg]{ egL P]gn] tf]s]sf JolQmn] btf{ geO{ sf/f]jf/ u/]sf]
sf/0fn] dfq o; P]g adf]lhd ltg{ a'emfpg kg]{ s/ bfloTjaf6 pGd'lQm kfpg ;Sb}g . o;
;DaGwdf lgDg pbfx/0faf6 yk k|i6 kfl/Psf] 5 M
pbfx/0f #=#
@)&@ ;fn cflZjgdf lgoldt ahf/ cg'udg tyf lg/LIf0fsf] l;nl;nfdf s/of]Uo sf/f]jf/
ug]{ Ps JolQmn] jflif{s %) nfv ?k}ofeGbf Go'g sf/f]jf/ ePsf] sf/0f b]vfO{ d"No clej[l4
s/df btf{ ge} sf/f]jf/ u/]sf] kfOof] . pQm JolQmsf] sf/f]jf/ 5fglag ubf{ @)&@ >fj0f
b]lv @)&# ;fn c;f/ dlxgf;Dddf ?= ! s/f]8 ! nfv d"Nosf] s/of]Uo sf/f]jf/ u/]sf] k'li6
eof] . ;f] JolQmsf] s/of]Uo sf/f]jf/ @)&@ kmNu'0f d;fGtdf g} ?= %) nfv gf3]sf] ;d]t
b]lvof] .
@)&@ kmfNu'0f d;fGtdf s/of]Uo sf/f]jf/ ?= %) nfv gf3]sf] ;f] JolQmn] ;f]sf] #) lbgleq
btf{sf] nflu lgj]bg lbg' kg]{ sfg"gL Joj:yf ljkl/t ;f] JolQmn] lgj]bg glbO{ sf/f]jf/ u/]sf]
x'Fbf s/ k|zf;gn] @)&@ r}q ! ut]b]lv @)&# c;f/;Ddsf] sf/f]jf/ ?= %! nfvnfO{ s/
;lxtsf] sf/f]jf/ d"No dfgL ;f] d"Nodf s/sf] c+z u0fgf u/L hl/jfgf ;lxt s/ lgwf{/0f ug'{
kb{5 . o;/L s/ lgwf{/0f ul/Psf] JolQmsf] s/of]Uo sf/f]jf/ ?= %) nfveGbf a9L ePsf]n]
lghnfO{ d"No clej[l4 s/df btf{ x'g ;d]t cfb]z lbg' kb{5 .
32
#=&= :jf:Yo ;]jf k|bfg ug]{ JolQm, ;+:yf jf lgsfosf] btf{ ;DaGwL Joa:yfM
cfly{s P]g, @)&# n] g]kfn ;/sf/ / ;fd'bflos c:ktfnafx]s cGo s'g} JolQm, ;+:yf jf
lgsfon] cfkm'n] k|bfg u/]sf] :jf:Yo ;]jfdf aLhs d"Nosf] kf+r k|ltztn] x'g] /sd :jf:Yo
;]jf s/ c;'n ug'{ kg]{ Joa:yf u/]sf] 5 . o; ;DaGwdf -!_ df b]xfosf] Joa:yf /x]sf] 5M
"cfly{s jif{ @)&#÷)&$ df g]kfn ;/sf/n] k|bfg ug]{ :jf:Yo ;]jf / ;fd'bflos c:ktfnn]
k|bfg ug]{ :jf:Yo ;]jf afx]ssf JolQm, ;+:yf jf lgsfon] k|bfg ug]{ :jf:Yo ;]jfdf hf/L aLhs
d"Nosf] kfFr k|ltztsf b/n] :jf:Yo ;]jf s/ nufOg] / c;'n pk/ ul/g]5 ."
t/, :jf:Yo ;]jf s/ a'emfO/x]sf] s'g} JolQm, ;+:yf jf lgsfo :j]lR5s ?kdf d"No clea[l4 s/df btf{
x'g ;Sg] / To;/L btf{ ePsf] JolQm, ;+:yf jf lgsfon] :jf:Yo ;]jf s/sf] ;6\6f d"No clea[l4 s/
c;'n ug'{ kg]{ Joa:yf ;d]t cfly{s P]g, @)&# n] u/]sf] 5 . o; ;DaGwdf cfly{s P]g, @)&# sf]
bkmf & sf] pkbkmf -!&_ / -!*_ df b]xfosf] Joa:yf /x]sf] 5M
-!&_ :jf:Yo ;]jf s/ a'emfpg] JolQm, ;+:yf jf lgsfo :j]lR5s ?kdf d"No clej[l4 s/df
btf{ x'g ;Sg]5 .
-!*_ o; bkmfdf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg pkbkmf -!&_ adf]lhd btf{ ePsf] JolQm,
;+:yf jf lgsfon] d"No clej[l4 s/ P]g, @)%@ adf]lhd d"No clej[l4 s/ c;'n pk/ ug'{
kg]5{ .
o; Joa:yf cg';f/ :jf:Yo ;]jf s/ c;'n ug'{ kg]{ bfloTj /x]sf] :jf:Yo ;]jf k|bfg ug]{ s'g} JolQm,
;+:yf jf lgsfon] :jf:Yo ;]jf s/ c;'n gu/L d"No clea[l4 s/ c;'n ug{ kfp+5 . o;sf] nflu ;f]
JolQm, ;+:yf jf lgsfo d"No clea[l4 s/df btf{ eO{ d"No clea[l4 s/ P]g / lgodsf] kfngf ug'{
kb{5 . o;/L cfly{s P]g, @)&# n] s'g} :jf:Yo ;]jf k|bfosnfO{ :jf:Yo ;]jf s/ jf d"No clea[l4
s/dWo] s'g} Pp6f s/ 5gf}6 ug]{ ;'ljwf k|bfg u/]sf] 5 . cfly{s P]g, @)&@ sf] bkmf & pkbkmf -!(_
adf]lhd d"No clej[l4 s/df btf{ ePsf] JolQm, ;+:yf jf lgsfon] btf{ ePsf] ldltn] kf+r jif{;Dd
d"No clejl4 s/ dfq c;'n pk/ ug'{ kg]{5 eGg] Joj:yf u/]sf]df ;f] x6fO{ cfly{s P]g, @)&# n]
d"No clejl4 s/df btf{ e};s]sf] JolQm, ;+:yf jf lgsfon] d"No clej[l4 s/df btf{ vf/]hL u/L :
jf:Yo ;]jf s/ c;'n pk/ ug]{ u/L 5gf}6 ug{ kfp+b}g .
#=* d"No clej[l4 s/df btf{ k|lqmofM
d"No clej[l4 s/ lgodfjnL @)%# df d"No clej[l4 s/df btf{ ug{ ;DalGwt s/bftfn] b]xfo
adf]lhd ug'{ kg]{ Joj:yf /x]sf] 5M
lgod # -!_ P]g k|f/De x'bF fsf avt s'g} sf/f]jf/df ;+nUg /x]sf] JolQmn] P]g k|f/De ePsf] ldltn]
gAa] lbgleq ;DalGwt s/ clws[t ;dIf cg';r " L–! adf]lhdsf] 9fFrfdf btf{sf] nflu b/vf:t
lbg'kg]5{ .
-@_ P]g k|f/De ePkl5 s'g} sf/f]jf/df ;+nUg x'g rfxg] JolQmn] sf/f]jf/ z'? ug'{eGbf
cl3 ;DalGwt s/ clws[t ;dIf cg';r " L–! adf]lhdsf] 9fFrfdf btf{sf] nflu b/vf:t lbg'
kg]{5 .
-#_ pklgod -!_ jf -@_ adf]lhd btf{sf] nflu b/vf:t lbg] JolQm ;fem]bf/ ePdf
cg';"rL–@ adf]lhdsf] 9fFrfdf ;fem]bf/Lsf] k"0f{ ljj/0f ;d]t b/vf:t ;fy ;+nUg /fvL k]z
ug'{ kg]{5 .

33
d"No clej[l4 s/ lgodfjnL, @)%# df d"No clej[l4 s/df btf{ ug{ ;DalGwt s/bftfn]
lgj]bg lbPdf sfof{non] To:tf] lgj]bg pk/ 5fglag u/L yk sfuhft tyf ljj/0f df+u ug'{
kg]{ eP df+u u/L btf{ ug'{ kg]{ b]lvPdf btf{ u/L k|df0fkq lbg' kg]{ / btf{ ug{ gkg]{ b]lvPdf
;f]xL Joxf]/fsf] hfgsf/L lbg' kg]{ Joj:yf lgodfjnLn] u/]sf] 5 . lgodfjnLsf] lgod $ /
lgod % df ;f] ;DaGwdf b]xfo adf]lhd Joj:yf /x]sf] 5M
lgod $ -!_ lgod # adf]lhd k/]sf] b/vf:t;fy ;+nUg ljj/0f tyf sfuhftx?
hfFra'em ubf{ cfjZos b]lvPsf cGo yk ljj/0f tyf sfuhftx? ;d]t k]z ug{ ;DalGwt
s/ clws[tn] b/vf:tjfnf;Fu dfu ug{ ;Sg]5 . o;/L dfluPsf] yk ljj/0f tyf sfuhftx?
dfu ul/Psf] ldltn] ;ft lbgleq ;DalGwt s/ clws[t ;dIf k]z ug]{ st{Jo b/vf:tjfnfsf]
x'g]5 .
-@_ P]gsf] bkmf !) sf] pkbkmf -#_ df pNn]v eP ad]flhd btf{ ug'{ gkg]{ sf/f]jf/ btf{
ug{sf] nflu s;}sf] b/vf:t kg{ cfPsf] /x]5 eg] ;DalGwt s/ clws[tn] btf{ ug'{ gkg]{ Joxf]/f
pNn]v u/L ;f]sf] hfgsf/L b/vf:t k/]sf] ldltn] ;ft lbgleq b/vf:tjfnfnfO{ lbg' kg]{5 .
lgod %M lgod # adf]lhd btf{sf] nflu k/]sf] b/vf:t pk/ ;DalGwt s/ clws[tn]
lgod $ adf]lhd hfFra'em u/L btf{ ug{ pko'Qm x'g] b]v]df b/vf:t k/]sf] ldltn] tL; lbgleq
b/vf:tjfnfn] u/]sf] jf ug{ rfx]sf] sf/f]jf/nfO{ btf{ u/L cg';"rL–# adf]lhdsf] 9fFrfdf b/
vf:t jfnfnfO{ btf{ gDa/ ;lxtsf] btf{sf] k|df0fkq lbg' kg]{5 .
b/vf:t lbbf ;f] b/vf:t ;fy b]xfosf sfuhftx? ;+nUg u/L k]z ug'{kb{5 M
-s_ kf;kf]6{ ;fOhsf] kmf]6f] M
· k|f]k|fO6/l;k kmd{sf] xsdf k|f]k|fO6/sf] b'O{ k|lt kmf]6f],
· ;fem]bf/L Pj+ ;+o'Qm pkqmdsf] xsdf ;fem]bf/x?sf] b'O{ b'O{ k|lt kmf]6f], t/
k|fOe]6 lnld6]8, klAns lnld6]8 jf cGo lgsfox?sf] xsdf kmf]6f] cfjZos
gx'g] .
-v_ Joj;fo btf{sf]] k|df0f kq
§ pBf]usf] xsdf pBf]u ljefu jf 3/]n' tyf ;fgf pBf]u ljefu jf ljz]if
k|s[ltsf] pBf]u Joj;fosf] xsdf To:tf] pBf]u Joj;fo btf{ ug]{ cGo lgsfodf
btf{ ePsf] k|df0f,
§ sDkgLsf] xsdf sDkgL /lhi6«f/sf] sfof{nodf btf{ ePsf] k|df0f,
§ Jofkf/ Joj;fosf] xsdf afl0fHo ljefu jf o; cGtu{tsf sfof{nox?df btf{
ePsf] eP ;f]sf] k|df0f,
§ :yfgLo lgsfodf btf{ ePsf] eP ;f]sf] k|df0f .
-u_ lzIfs, 8fS6/, jlsn, g;{, n]vf k/LIfs h:tf ;]jf Joj;fosf] xsdf cg'dlt
lbg] lgsfon] hf/L u/]sf] k|df0f kq .

34
 -3_ lgdf{0f tyf 7]Ssf Joj;fosf] xsdf ef}lts k"jf{wf/ tyf oftfoft dGqfno /
lhNnf ljsf; ;ldltn] hf/L u/sf] cg'dlt k|df0f kq
-ª_ cGtMz'Ns nfUg] kbfy{ pTkfbg, cfoft / laqmL ljt/0f ug]{ JolQmn] cfGtl/s
/fh:j ljefu jf sfof{noaf6 hf/L ePsf] cGtMz'Ns O{hfht kq
-r_ gful/stf k|df0fkqsf] k|ltlnlk M
· k|f]k|fO6/l;k kmd{ eP ;DalGwt k|f]k|fO6/sf]
· k|f=ln= eP ;a} ;+rfnsx?sf]
· klAns lnld6]8 sDkgL eP ;+rfnssf]
· ;fem]bf/L tyf ;+o'Qm pBd eP ;DalGwt ;a} ;fem]bf/x?sf]
· lab]zL JolQm eP kf;kf]6{sf] k|ltlnlk jf ;DalGwt b"tfjf;n] hf/L
u/]sf] kl/rokq .
-5_ sf/f]jf/:yn klxrfg ug{ ;lsg] u/L agfOPsf] gS;f
-h_ 3/ jxfn ;Demf}tf jf hUuf wgL k"hf{ -cfkm\gf] 3/df eP hUuf wgL k"hf{,
csf{sf] 3/df eP 3/wgL;+u u/]sf] 3/axfn ;Demf}tfkq _
-em_ sDkgLsf] xsdf k|jGw kq÷lgodfjnL
-`__ sDkgLsf] clwsf/gfdf (Power of Attorney)
-6_ ;+o'Qm pkqmd (Joint Venture) sf] xsdf ;DalGwt kIfaLrsf] ;Demf}tf /
;fem]bf/x?sf] :yfoL n]vf k|df0fkqsf] k|ltlnlk .
d"No clej[l4 s/df btf{ x'g'kg]{ st{Jo ePsf] JolQmn] btf{ x'g cfjb]g k]z u/]df ;DalGwt
cfGtl/s /fh:j sfof{nosf] s/ clws[tn] cfjZos 5fglag u/L btf{ ug{ pko'Qm b]lvP btf{
ug'{kb{5 . btf{ ubf{ b]xfo adf]lhdsf] /Lt k'u]sf] x'g'kb{5M
-s_ s/of]Uo sf/f]jf/df ;+nUg x'g rfxg] JolQmn] dfly #=# df plNnlvt sfuhftx?
;+nUg /fvL lgodfjnLsf] cg';"rL ! adf]lhdsf] b/vf:t kmf/fd e/L k]z
ul/Psf] x'g'kb{5 . ;fy} pQm b/vf:t kmf/fddf df+u ul/Psf ;a} ;"rgf tyf
ljj/0fx? :ki6 x'g] u/L el/Psf] x'g'kb{5 .
-v_ ;fem]bf/L kmd{ btf{ ug'{ k/]df dfly -s_ df pNn]v ePsf] b/vf:t kmf/fd;fy
lgodfjnLsf] cg';"rL @ adf]lhdsf] 9f+rfdf ;fem]bf/ / ;fem]bf/L kmd{sf] k"0f{
ljj/0f ;+nUg /flvPsf] x'g'kb{5 .
-u_ ;+o'Qm pkqmd -Joint Venture_ Joj;fo btf{ ug{ dfly -s_ df pNn]v
ePadf]lhdsf] b/vf:t kmf/fd;fy lgodfjnLsf] cg';"rL @ adf]lhdsf] 9f+rfdf
;Da4 JolQm jf kmd{ jf sDkgLx?sf] k"0f{ ljj/0f / ;+o'Qm pkqmd ug{] p2]Zon]
;DkGg ;Demf}tfsf] k|ltlnlk ;+nUg /x]sf] x'g'kb{5 .
-3_ b/vf:t kmf/fd;fy k]z ePsf ljj/0fsf] cltl/Qm s/bftfsf] ljifodf
yk ;"rgf, ljj/0f jf sfuhftx? cfjZos ePdf & lbgsf] Dofb lbO{

35
 b/vf:tjfnf;+u df+u ug' kg]{5 . o;/L df+u ul/Psf] ljj/0f tyf sfuhftx?
;f] Dofbleq k]z ug]{ st{Jo b/vf:tjfnfsf] x'g]5 .
-ª_ P]gsf] bkmf !) sf] pkbkmf -#_ df pNn]v eP adf]lhd btf{ x'g gkg]{
sf/f]jf/ btf{ ul/lbg s;}n] b/vf:t k]z u/]df ;DalGwt s/ clws[tn] btf{ ug{
gkg]{ sf/0f / cfwf/ v'nfO{ b/vf:t k/]sf] ldltn] & lbgleq b/vf:tjfnfnfO{
hfgsf/L lbg' kg]{5 .
#=!) btf{ ug{ gkg]{ sf/f]jf/ /sd -y|];xf]N8_ M
s/ nfUg] j:t' jf ;]jfsf] sf/f]jf/ ug]{ ;a} JolQm d"No clej[l4 s/df btf{ x'g' cfjZos 5}g .
s/ nfUg] j:t' jf ;]jfsf] sf/f]jf/ u/] tfklg jflif{s lglZrt /sd ;Ddsf] ;fgf] sf/f]jf/ ug]{
Joj;foLnfO{ d"No clej[l4 s/ k|of]hgsf] nflu btf{ x'g gkg]{ Joj:yf d"No clej[l4 s/ P]g, @)%@
sf] bkmf ( n] u/]sf] 5 . ;fy} oxL Joj:yfsf] sfof{Gjogsf] nflu d"No clej[l4 s/ lgodfjnL,
@)%# sf] lgod ^ n] btf{ x'g gkg]{ sf/f]jf/ ;Ldf -Threshold_ lgwf{/0f u/]sf] 5 . s/of]Uo j:t'
jf ;]jfsf] sf/f]jf/ eP tfklg lglZrt /sd;Dd sf/f]jf/ ePsf ;fgf Joj;foLx?n] d"No clej[l4
s/ k|of]hgsf] nflu btf{ x'g gkg]{ u/L sfg"gn] tf]ss ] f] 5 . jflif{s ?= krf; nfv ?k}of+;Ddsf]
s/ nfUg] j:t' jf ? jL; nfv ?k}of+;Ddsf] s/ nfUg] ;]jf jf ? jL; nfv ?k}of+;Ddsf] s/ nfUg]
j:t' tyf ;]jfsf] ldl>t sf/f]jf/ ug]{ JolQm d"No clej[l4 s/ k|of]hgsf] nflu btf{ x'gk' b}g{ . btf{
x'g' gkg]{ u/L sfg"g adf]lhd tf]lsPsf] sf/f]jf/ ;Ldf -Threshold_ ;Dd s/of]Uo sf/f]jf/ ePsf
s'g} JolQmn] :j]lR5s ?kdf btf{ ul/lbg cfj]bg u/]df cfjZos 5fglag u/L btf{ ug'{ kg]{ b]lvP
To:tf JolQmnfO{ btf{ ul/lbg' kb{5 .
#=!! btf{ ug{ gkg]{ JolQm / sf/f]jf/M
d"No clej[l4 s/ btf{ ug{sf] nflu s/of]Uo JolQm jf s/of]Uo sf/f]jf/ x'g'kb{5 . d"No
clej[l4 s/df btf{ ePkl5 s/of]Uo cfk"lt{ u/L s/ aLhs hf/L ug'{kb{5 . t/ s/ 5'6 x'g]
j:t' jf ;]jfsf] dfq cfk"lt{ ug]{ JolQmn] s/ aLhs hf/L u/L s/ ;+sng ug{ ;Sb}g . t;y{
d"No clej[l4 s/ P]g, @)%@ sf] cg';"rL ! df plNnlvt j:t' jf ;]jfsf] dfq sf/f]jf/ ug]{
JolQmnfO{ btf{ ug{ kb}{g . s'g} JolQmn] o:tf] sf/f]jf/ btf{ ul/lbg cfj]bg lbPdf klg btf{ ug{
ldNb}g . s'g} JolQmn] Joj;flos k|of]hg afx]s lghL pkef]u / k|of]usf] nflu cfGtl/s v/Lb
ug'{ kbf{ d"No clej[l4 s/df btf{ x'g' kb}{g / To:tf JolQmnfO{ btf{ ug{ klg x'+bg} . d"No clej[l4
s/ P]g, @)%@ sf] bkmf !)-#_ n] o; ;DaGwdf b]xfo adf]lhdsf] Joj:yf u/]sf] 5 M
bkmf !) -#_ pkbkmf -!_ / -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg cg';"rL ! df plNnlvt s/
5'6 x'g] j:t' jf ;]jfsf] dfq sf/f]jf/ ug]{ JolQmn] btf{ u/fpg' kg]{ 5}g .
d"No clej[l4 s/df btf{ ePsf] sf/0fn] s/sf] ;'ljwf jf ;x'lnot lng] p2]Zo /fvL s/ 5'6sf]
sf/f]jf/ ug]{ s'g} JolQmn] btf{ ul/lbg cfj]bg lbPdf klg To:tf]] JolQm btf{of]Uo gx'g] x'+bf
lgod $-@_ cg';f/ btf{ ug{ gkg]{ Joxf]/f hfgsf/L u/fpg' kb{5 . olb e"nj; s'g} btf{ gx'g'
kg]{ JolQm btf{ ePsf] /x]5 eg] cljnDa To:tf] btf{ vf/]h ul/lbg' kb{5 . o; ;DaGwdf d"No
clej[l4 s/ lgodfjnL, @)%# sf] lgod $-@_ df b]xfo adf]lhd Joj:yf /x]sf] 5M
36
 $= -@_ P]gsf] bkmf !) sf] pkbkmf -#_ df pNn]v eP ad]flhd btf{ ug'{ gkg]{ sf/f]jf/ btf{
ug{sf] nflu s;}sf] b/vf:t kg{ cfPsf] /x]5 eg] ;DalGwt s/ clws[tn] btf{ ug'{ gkg]{ Joxf]/f
pNn]v u/L ;f]sf] hfgsf/L b/vf:t k/]sf] ldltn] ;ft lbgleq b/vf:tjfnfnfO{ lbg' kg]{5 .
#=!@ btf{ ePsf] s/bftfn] clgjfo{?kdf kl/kfngf ug'{ kg]{ sfg"gL Joj:yfx?M
btf{ ePsf] JolQmn] btf{sf] k|df0fkq cfkm\gf] sf/f]jf/ ;+rfng ug{] k|d'v :yfgdf ;a}n] b]Vg] u/L
/fVg'kb{5 / sf/f]jf/sf] :yfg PseGbf a9L ePdf k|d'v :yfg afx]s cGo :yfgdf ;d]t btf{
k|df0fkqsf] k|ltlnlk ;j}n] b]Vg] u/L /fVg' kb{5 . btf{ ePsf] JolQmn] cfkm\gf] btf{ gDa/sf] k|of]u d"No
clej[l4 s/;+u ;Da4 ;j} sf/f]jf/, cGtMz'Ns, eG;f/ Pj+ tf]lsPsf cGo sf/f]jf/df ug{'kg{]5 .
d"No clej[l4 s/df btf{ ePsf s/bftfn] sf/f]jf/sf] gfp+, 7]ufgf, lhDd]jf/ JolQm jf sf/f]jf/
l;t ;DalGwt s'g} ;"rgfx? kl/jt{g ePdf ;f]sf] hfgsf/L ;DalGwt sfof{nonfO{ lbg' kg]{
s/bftfsf] st{Jo x'G5 . d"No clej[l4 s/ P]g, @)%@ / d"No clej[l4 s/ lgodfjnL, @)%#
jdf]lhd d"No clej[l4 s/df btf{ ePsf] JolQmn] b]xfo cg';f/sf Joj:yfx? clgjfo{ ?kdf
kl/kfngf ug'{ kg]{5 M
-s_ b/vf:t kmf/fd tyf ;f]sf] ;fydf k]z ePsf cg';"rLx?df pNn]v ePsf ;"rgf sf/f]jf/
sf] k|s[lt jf p2]Zo kl/jt{g ePdf jf kmf]g g+=, km\ofS; g+= cflbdf s'g} kl/jt{g ePdf
To;/L kl/jt{g ePsf] !% lbgleq s/ clws[tnfO{ ;"rgf lbg'kg]{5 . o; ;DaGwdf P]gsf]
bkmf !)-&_ df lgDg Joj:yf ul/Psf] 5 M
bkmf !) -&_ pkbkmf -!_ jf -@_ adf]lhd btf{sf] nflu lbPsf] b/vf:tdf pNn]lvt ljj/0fdf
s'g} kl/jt{g ePdf To:tf] kl/jt{g ePsf] kGw| lbgleq btf{ ePsf] JolQmn] s/ clws[tnfO{
;f] s'/fsf] hfgsf/L lbg' kg]{5 .
-v_ sf/f]jf/:yn kl/jt{g x'g] ePdf ;f]sf] hfgsf/L s/ clws[tnfO{ lbg' kg{] Joj:yf 5 .
o; ;DaGwdf lgodfjnLsf] lgod -(_ / -!)_ df lgDg Joj:yf ul/Psf] 5 M
(= :yfg kl/jt{gsf] ;"rgf lbg'kg]{ M -!_ s'g} btf{ ePsf] JolQmn] cfkm\gf] sf/f]jf/sf] :yfg
kl/jt{g ug'{ kg]{ ePdf To:tf] kl/jt{g ug'{eGbf kGw| lbg cufj} ;f] s'/fsf] hfgsf/L ;DalGwt
s/ clws[tnfO{ lbg' kg]{5 .
-@_ pklgod -!_ adf]lhdsf] ;"rgf k|fKt ePkl5 ;DalGwt s/ clws[tn] kl/jt{g x'g] sf/f]jf/
:yfg csf]{ s/ sfof{nosf] sfo{ If]qleq kg]{ b]v]df ;DalGwt sfof{nonfO{ ;f] s'/fsf] hfgsf/L
To:tf] ;"rgf kfPsf] ldltn] ;ft lbgleq lbg' kg]{5 .
-u_ sf/f]jf/sf] k|s[lt / p2]Zo kl/jt{g ePdf To:tf] kl/jt{g x'g' cufj} ;DalGwt s/
clws[tnfO{ ;"rgf lbg' ;DalGwt s/bftfsf] st{Ao x'g]5 . o; ;DaGwdf lgodfjnLsf]
lgod !) df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
!)= sf/f]jf/sf] k|s[lt jf p2]Zo kl/jt{g ug{ ;"rgf lbg'kg]{ M -!_ s'g} btf{ ePsf] JolQmn] cfkm\gf]
sf/f]jf/sf] k|s[lt jf p2]Zo kl/jt{g ug'{eGbf kGw| lbg cufj} ;DalGwt s/ clws[tnfO{ ;f]
s'/fsf] ;"rgf lbg' kg]{5 .
37
 -@_ pklgod -!_ adf]lhdsf] ;"rgf k|fKt u/]kl5 ;DalGwt s/ clws[tn] btf{ ePsf] JolQmsf]
sf/f]jf/sf] k|s[lt jf p2]ZonfO{ kl/jt{g u/L To;sf] hfgsf/L To:tf] btf{ ePsf] JolQmnfO{
lbg' kg]{5 .
-3_ o;} u/L lgodfjnLsf] lgod !$s n] Joj;fo ug]{ k|To]s JolQmn] cfkm\gf] sf/f]jf/
:yndf s/kf6L /fVg' kg]{ Joj:yf u/]sf] 5 . d"No clej[l4 s/df btf{ ePsf] JolQmn] s/
kf6Lsf] /+u xl/of], btf{ gePsf] t/ s/of]Uo sf/f]jf/ ePsf] JolQmn] kx]nf] / s/ 5'6sf
j:t' tyf ;]jfsf] dfq sf/f]jf/ ug]{ JolQmn] ;]tf] s/kf6L /fVg' kg]{5 . s/kf6Lsf] cfsf/
#) ;]=dL= nDjfO{ / !) ;]=dL=rf}8fO{ x'g'kg]{5 . o;sf] gd"gf cg';"rLdf /flvPsf] 5 . ;a}
laqm]tfn] s/kf6L /fVg' kg]{ ;DaGwdf lgod !$s n] lgDg Joj:yf u/]sf] 5M
!$s= s/kf6Lsf] Joj:yfM s/bftfn] of] lgod k|f/De ePsf] ldltn] tL; lbgleq sf/f]jf/ :
yndf ;a}n] b]Vg ;Sg] u/L ljefun] tf]s]sf] 9fFrfdf s/kf6L /fVg' kg]{5 .
-ª_ btf{ ePsf] JolQmn] btf{sf] k|df0fkq cfkm\gf] sf/f]jf/:yndf ;a}n] b]Vg] u/L /fVg'kg]{5 . olb
sf/f]jf:yn Ps eGbf j9L ePdf btf{ k|df0fkqsf] 5foFfk|lt zfvf jf k|zfvfsf] ls6fg
u/L s/ clws[taf6 k|dfl0ft ul/Psf] k|df0fkq ;j}n] b]Vg] u/L /fVg'kg]{5 . o; ;DaGwdf
P]gsf] bkmf !)-%_ df lgDg Joj:yf ul/Psf] 5 M
bkmf !) -%_ btf{ ePsf] JolQmn] btf{sf] k|df0f kq cfˆgf] sf/f]jf/ ;+rfng ug]{ k|d'v
:yfgdf ;a}n] b]Vg] u/L /fVg' kg]{ 5 / sf/f]jf/sf] :yfg PseGbf a9L ePdf k|d'v :yfg
afx]s cGo :yfgdf ;d]t s/ clws[tåf/f k|dfl0ft u/]sf] btf{sf] k|df0fkq ;a}n] b]lvg] u/L
/fVg' kg]{5 .
-r_ btf{ ePsf] JolQmn] cfkm\gf] btf{ gDj/ cGtMz'Ns, d"No clej[l4 s/, eG;f/ nufot ;j}
sf/f]jf/df k|of]u ul/g] sfuhftx?df k|of]u ug'{kg]{5 . o; ;DaGwdf P]gsf] bkmf !)-^_
df lgDg Joj:yf ul/Psf] 5 M
bkmf !) -^_ btf{ ePsf] JolQmn] cfˆgf] btf{ gDa/sf] k|of]u d"No clej[l4 s/, cGtMz'Ns
/ eG;f/ ;DaGwL ;a} sf/f]jf/ / tf]lsP adf]lhdsf cGo sf/f]jf/sf] ;DaGwdf ;d]t ug'{
kg]{5 .
o; ;DaGwdf lgodfjnLsf] lgod !# df lgDg Joj:yf ul/Psf] 5 M
!# btf{ gDa/sf] k|of]uM P]gsf] bkmf !) sf] pkbkmf -^_ df plNnlvt sf/f]jf/x?sf cltl/Qm
btf{ ePsf] JolQmn] cfkm\gf] btf{ gDj/sf] k|of]u cfkm"n] ug]{ sf/f]jf/;+u ;DalGwt b]xfosf
sfuhftx?df ;d]t ug'{ kg]{5M–
-s_ cfos/ ;DaGwL sfuhftdf,
-v_ a}+s tyf ljQLo ;+:yfx?df Jofkfl/s tyf cf}Bf]lus k|of]hgsf] nflu Ps nfv
?k}ofFeGbf a9L C[0fsf] nflu lbOg] lgj]bg ;DaGwL sfuhftdf,
-u_ cfoft tyf lgof{t ;DaGwL sfuhftdf .

38
 -5_ btf{ ePsf] JolQmn] s'g} dfWodaf6 k|bz{g jf 3f]if0ff u/]sf] s/ nfUg] a:t' jf ;]jfsf]] laqmL
d"Nodf s/ ;lxtsf] d"No pNn]v ug'{ kb{5 . o; ;DaGwdf lgod !$v= df lgDg Joj:yf
ul/Psf] 5 M
!$v= s/ ;lxtsf] d"No pNn]v ug'{kg]{ M btf{ ePsf] JolStn] cfkm\gf] cf}Bf]lus k|bz{gL sIf,
ljqmL sIf, xf]6n, /]i6'/]06, af/, sf/f]af/:yn jf cfk"lt{ ug]{ :yfgdf /flvPsf] s/ nfUg] a:t'
jf ;]jfsf]] laqmL d"No -6\ofu k|fO;, d]g' k|fO; / ;]Nkm k|fO;_ df s/ ;lxtsf] d"No pNn]v
ug'{ kg]{5 .
#=!@ btf{ x'bfsf] cj:yfsf] df}Hbftdf lt/]sf] s/ ;DaGwL Joj:yfM
s/of]Uo sf/f]jf/df ;+nUg g/x]sf JolQm kl5 s/ nfUg] sf/f]jf/df ;+nUg ePdf jf :j]lR5s
?kdf btf{ ePdf o:tf JolQm btf{ x'g cfp+bf pgLx?;+u s/ lt/]sf] j:t' df}Hbftdf /x]sf] x'g
;Sb5 . s'g} JolQm;+u btf{sf] ;dodf df}Hbftdf /x]sf] j:t'sf] cfoft tyf v/Lbdf lt/]sf]
s/ s§L ug{ kfpg] u/L ljz]if Joj:yf ul/Psf] 5 . o:tf] ;'ljwf k|fKt ug{ btf{ x'+bfsf]
;dodf cfkm';+u /x]sf] df}Hbftsf] ljj/0f btf{ ePsf] !% lbg leq lgodfjnLsf] cg';r " L !^
adf]lhdsf] ljj/0f;lxt df}Hbftdf /x]sf j:t' cfoft tyf v/Lb ubf{ k|fKt ePsf cfoft;+u
;DalGwt eG;f/ k|1fkg kq nufotsf sfuhft / :yfgLo v/Lbsf s/ aLhsx? ;+nUg u/L
;DalGwt sfof{nodf btf{ u/fpg' kb{5 . o; ;DaGwL la:t[t Joj:yf o;} lgb]{lzsfsf] kl/R5]b
& df pNn]v ul/Psf] 5 .
#=!# 7]Ssf jf s/f/ ;DaGwL Joj:yfM
7]Ssf aGbf]a:t u/L j:t' jf ;]jfsf] v/Lb ug]{ k|rng ;/sf/L lgsfo, ;fj{hlgs ;+3;+:yf jf cGo
JolQmdf /x]sf] kfOG5 . cfly{s sfo{ljlw P]g tyf lgodfjnL, ;fj{hlgs v/Lb P]g tyf lgodfjnL,
tyf cGo ljlgodn] ;/sf/L lgsfo tyf ;fj{hlgs ;+3;+:yfn] ljleGg j:t' jf ;]jf v/Lb ubf{
ljleGg k|sf/sf 7]Ssf aGbf]a:t ug'{ kg]{ clgjfo{ Joj:yf u/]sf] 5 . d"No clej[l4 s/ lgodfjnLn]
;/sf/L lgsfo, ;fj{hlgs ;+3;+:yf jf btf{ ePsf] JolQmn] @) nfv ?k}of+ eGbf a9Lsf] lgdf{0f jf
cGo k|sf/sf] 7]Ssf k|bfg ubf{ jf ! nfv?k}of+ eGbf a9Lsf] k/fdz{ ;]jf nufotsf ;]jf k|fKt ubf{
btf{ ePsf JolQm;+u dfq ug'{ kg]{ Joj:yf u/]sf] 5 . o; Joj:yfn] pko'Q{ m lgsfo jf JolQmn] lgdf{0f
jf cGo k|sf/sf] 7]Ssf aGbf]a:t d"No clej[l4 s/df btf{ g/x]sf] JolQm;+u ug{ ;Sb}gg\ . ;fy} d"No
clej[l4 s/df btf{ gePsf] JolQmn] ;/sf/L jf ;fj{hlgs lgdf{0f jf cGo k|sf/sf] 7]Ssf aGbf]a:t
u/L s/ nfUg] j:t' jf ;]jf cfk"lt{ ug{ g;Sg] x'b+ f o:tf] sf/f]jf/df ;+nUg JolQmx? d"No clej[l4
s/df btf{ x'gk' b{5 . o; ;DaGwdf lgodfjnLsf] lgod ^s= df b]xfoadf]lhdsf] Joj:yf /x]sf] 5M
lgod ^s=M 7]Ssf ;DaGwL Joj:yf M 7]Ssf lbg] ;/sf/L lgsfo, ;fj{hlgs ;+3;+:yf jf btf{
ePsf] JolQmn] cfkm"n] u/]sf] 7]Ssf ;Demf}tf / s/ e'QmfgLsf] hfgsf/L ;DalGwt cfGtl/s /fh:j
sfof{nodf lbO{ s/sf] e'QmfgL ;DalGwt 7]s]bf/nfO{ ug'{ kg]{5 . ;/sf/L lgsfo, ;fj{hlgs
;+3;+:yf jf btf{ ePsf] JolQmn] jflif{s aL; nfv ?k}of+eGbf a9Lsf] 7]Ssfk6[f lb+bf jf jflif{s
Ps nfv ?k}of+eGbf a9Lsf] k/fdz{ ;]jf ln+bf btf{ ePsf] JolQm;+u dfq lbg' lng' kg]{5 .

39
 o; ;DaGwdf lgDg pbfx/0faf6 yk k|i6 kfl/Psf] 5 M
pbfx/0f #=$
dfgf}+ g]kfn ;/sf/n] afudtL glbsf] wfld{s, ;f+:s[lts, kof{j/0fLo kIfsf]
;+/If0f tyf ljsf; ug]{ p2]Zon] glbsf] bL3{sfnLg ;/;kmfO{ nufot ;f]sf] cf;kf;
j[Iff/f]k0f ug]{ u'?of]hgf tof/ ub}{5 . ;f] sfo{sf] nflu ? !) nfv ah]6 lalgof]hg
ePsf] 5 . pQm sfo{sf] nflu ;fj{hlgs ;"rgf k|sflzt u/L ;Ifd / OR5's JolQm
jf lgsfoaf6 k|:tfj df+u ul/Psf] 5 .
u'?of]hgf tof/ ug]{ k|fljlws sfo{nfO{ sG;N6]G;L ;]jf cGtu{t kg]{ ePsf] / pQm
;]jf s/of]Uo ;]jf xf] . d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod ^s adf]lhd
g]kfn ;/sf/n] o:tf] ;]jf d"No clej[l4 s/df btf{ ePsf] JolQmaf6 dfq v/Lb
ug'{kg]{ sfg"gL Joj:yf /x]sf] 5 .
dfgf}+ pQm sG;N6]G;L ;]jf cfk"lt{ ug{ Pla;L sG;N6]G;L k|f=ln= ;Ifd / OR5's
/x]sf] 5 . t/ pQm k|f=ln= d"No clej[l4 s/df btf{ /x]sf] 5}g . o:tf] cj:yfdf
pQm k|f=ln= d"No clej[l4 s/df btf{ geP;Dd u'?of]hgf tof/ ug]{ sfof{b]z k|fKt
ug{ ;Sb}g . d"No clej[l4 s/ k|of]hgsf] nflu btf{ eP kZrft\ pQm k|f=ln=;+u
g]kfn ;/sf/n] ;Demf}tf ug{ ;Sb5 .
#=!$ s/ 5'6 ePsf j:t' jf ;]jf dfq cfk"lt{ ug]{ 7]Ssf ;DaGwL Joj:yf M
d"No clej[l4 s/ P]g, @)%@ sf] cg';"rL ! df plNnlvt j:t' jf ;]jfdf d"No clej[l4 s/
5'6 x'g] Joj:yf /x]sf] 5 . pQm cg';"rL ! df plNnlvt j:t' jf ;]jf afx]s cGo j:t' jf
;]jfsf] cfk"lt{nfO{ s/of]Uo cfk"lt{ dflgPsf] 5 . s/ 5'6 x'g] j:t' jf ;]jf dfq cfk"lt{ ug]{ u/L
s'g} 7]Ssf aGbf]a:t ul/Psf] 5 eg] To:tf] 7]Ssfdf d"No clej[l4 s/ 5'6 x'G5 . s/of]Uo /
s/ 5'6 x'g] j:t' jf ;]jf ldl>t s'g} 7]Ssf aGbf]a:t ul/b}5 eg] ;Dk"0f{ cfk"lt{nfO{ s/of]Uo
cfk"lt{ dfgL d"No clej[l4 s/ c;'n ug'{kb{5 .
#=!% /f;g 7]Ssfsf] xsdf s/nfUg] d"NoM
d"No clej[l4 s/ P]g, @)%@ sf] cg';"rL ! df plNnlvt j:t' jf ;]jfdf d"No clej[l4 s/
5'6 x'g] Joj:yf /x]sf] 5 . pQm cg';"rL ! df plNnlvt j:t' jf ;]jf afx]s cGo j:t' jf
;]jfsf] cfk"lt{nfO{ s/of]Uo cfk"lt{ dflgPsf] 5 . s/ 5'6 x'g] j:t' jf ;]jf dfq cfk"lt{ ug]{ u/L
s'g} 7]Ssf aGbf]a:t ul/Psf] 5 eg] To:tf] 7]Ssfdf d"No clej[l4 s/ 5'6 x'G5 . s/of]Uo /
s/ 5'6 x'g] j:t' jf ;]jf ldl>t s'g} 7]Ssf aGbf]a:t ul/b}5 eg] ;Dk"0f{ cfk"lt{nfO{ s/of]Uo
cfk"lt{ dfgL d"No clej[l4 s/ c;'n ug'{kb{5 .
/fzg cfk"lt{ ug]{ 7]Ssf aGbf]a:tdf s/ nfUg] / s/ 5'6 x'g] b'a} lsl;dsf j:t'x?sf cltl/Qm s/
nfUg] ;]jf klg uf+l;Psf] x'G5 . lglZrt u'0f:t/ ePsf j:t' lglZrt kl/df0fdf lglZrt cjlw /

40
 :yfgdf cfk"lt{ ug]{ / ;f]jfkt lglZrt /sd e'QmfgL ug]{ / cGo zt{x?sf] cwLgdf /xL
7]Ssf aGbf]j:t ug]{ JolQm jf lgsfo / 7]s]bf/aLr s/f/ ;Demf}tf ;DkGg ul/Psf] x'G5 .
s/f/ ;Demf}tfsf] kl/kfngf gug]{ / zt{ e+u ug]{ kIfn] lglZrt xhf{gf jf hl/jfgf
Joxf]g]{ Joj:yf /x]sf] x'G5 . s/f/ ;Demf}tfn] s/f/sf kIfx?nfO{ clwsf/ Pj+ lhDd]jf/L
k|bfg u/]sf] x'G5 .s/of]Uo / s/ 5'6 x'g] j:t'sf] ldl>t cfk"lt{ ;DaGwL 7]Ssfdf d"No clej[l4
s/ nfUg] x'+bf /f;g cfk"lt{ klg s/of]Uo sf/f]jf/ xf] / /f;g cfk"lt{ u/] jfkt e'QmfgL ul/g]
s""n /sd -k|ltkmn_ df d"No clej[l4 s/ c;'n u/L bflvnf ug'{kb{5 .
#=!^ ejg jf o:t} ;+/rgf lgdf{0f ;DaGwL ljz]if Joj:yfM
d"No clej[l4 s/ P]g, @)%@ sf] cg';"rL ! sf] ;d"x !@ adf]lhd ejg v/Lb laqmL jf
x:tfGt/0f ubf{ d"No clej[l4 s/ 5'6 x'g] Joj:yf /x]sf] 5 . o; Joj:yfn] cfjf;Lo Pj+
Joj;flos ejg, ckf6{d]06, ;lk+u sDKn]S; h:tf ;+/rgfx?nfO{ ;d]6\b5 . ejg, ckf6{d]06,
;lk+u sDKn]S; h:tf ;+/rgfx?sf] sf/f]jf/df s/ -Output tax_ gnfUg] t/ o:tf j:t'sf]
lgdf{0f ubf{ ljleGg lsl;dsf d"t{ Pj+ cd"t{ j:t' tyf ;]jf v/Lb ubf{ s/ lt/]sf] -Input
tax_ x'g ;Sb5 . o;/L ejg, ckf6{d]06, ;lkª sDKn]S; h:tf ;+/rgfx?nfO{ pkef]u ug{
nfos -Usable_ agfpg jf tof/L j:t' -Output_ sf] ?kdf lgdf{0f ug]{ ;du| sfo{nfO{ s/
nfUg] ;]jf cfk"lt{sf] ?kdf a'lemG5 . o:tf] s/ nfUg] ;]jf btf{ ePsf] JolQmn] cfk"lt{ ubf{
sf/f]jf/ d"Nodf d"No clej[l4 s/ nfUg] t/ ;f]xL ;]jf btf{ gePsf] JolQmn] cfk"lt{ u/]df d"No
clej[l4 s/ gnfUg] cj:yf l;h{gf gxf];\ / s/ nfUg] cfk"lt{ ubf{ ;d Jojxf/ sfod ug]{ /
s/ r'xfj6 /f]Sg] p2]Zon] kZrufdL s/f/f]k0f -Reverse Charging_ k|0ffnLsf] sfof{Gjog
ul/Psf] 5 . o; k|0ffnLn] d"No clej[l4 s/df btf{ ePsf jf btf{ gePsf JolQmn] Joj;flos
k|of]hgsf] nflu krf; nfv ?k}of+eGbf a9L nfutsf] ejg, ckf6{d]06, ;lk+u sDKn]S; jf
ljefun] tf]s]sf] cGo o:t} k|sf/sf ;+/rgfsf] lgdf{0f sfo{ d"No clej[l4 s/df btf{ ePsf]
JolQmaf6 dfq u/fpg' kg]{ jfWofTds Joj:yf u/]sf] 5 . olb o:tf] lgdf{0f sfo{ d"No clej[l4
s/df btf{ gePsf] JolQmaf6 u/fPsf] eP tfklg olb pQm lgdf{0f ;]jf btf{ ePsf] JolQmaf6
u/fPsf] cj:yfdf h] hlt d"No clej[l4 s/ cfslif{t x'G5 ;f] a/fa/sf] s/ pQm ;DklQsf] :
jfldTj /x]sf] JolQm cfkm}n] u0fgf u/L bflvnf ug'{kb{5 . o;/L bflvnf u/]sf] gkfOPdf s/
clws[tn] :jfldTj /x]sf JolQmaf6 s/ c;'n ug{'kb{5 . o; ;DaGwdf d"No clej[l4 s/ P]g,
@)%@ sf] bkmf * sf] pkbkmf -#_ df b]xfo adf]lhdsf] Joj:yf ul/Psf] 5M
bkmf *-#_ Joj;flos k|of]hgsf] nflu lgdf{0f ul/g] krf; nfv ?k}of+eGbf a9Lsf] ejg jf
ckf6{d]06 jf ;lku+ sDkn]S; jf ljefun] tf]s]sf o:t} k|sf/sf cGo ;+/rgf btf{ gePsf]
JolQmaf6 lgdf{0f u/fPsf] eP tfklg To:tf] lgdf{0f btf{ ePsf] JolQmaf6 u/fP ;/x dfgL
s/ bflvnf ug'{ kg]{5 . To;/L bflvnf gu/]df ;f] ;+/rgfsf] :jfldTj /x]sf JolQmaf6 s/
lgwf{/0f u/L c;'n pk/ ul/g]5 .
:ki6Ls/0fM o; pkbkmfsf] k|of]hgsf] nflu æJoj;flos k|of]hgÆ eGgfn]] ejg, ckf6{d]G6,
;lkª sDKn]S; jf ljefun] tf]s]sf cGo o:t} ;+/rgf lgdf{0f u/L laqmL ug]{ Pj+ To:tf ;+/rgf
rfn' jf :yfoL ;DklQsf] ?kdf n]vfÍg u/L cfo cfh{gdf pkof]u ug]{ sfo{ ;Demg'k5{ .
41
o; ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod ^v= df b]xfo adf]lhdsf] Joj:yf
ul/Psf] 5M
lgod ^v= lgdf{0f ;]jf ;DjGwL ljz]if Joj:yfM s'g} JolQmn] Joj;flos k|of]hgsf] nflu
krf; nfv ?k}of+eGbf a9L nfutsf] ejg, ckf6{d]06, ;lk+u sDKn]S; jf ljefun] tf]s]sf] cGo
o:t} k|sf/sf ;+/rgf lgdf{0f ubf{ btf{ ePsf] JolQmaf6 dfq u/fpg' kg]{5 .
d"No clej[l4 s/ P]g, @)%@ sf] bkmf *-#_ sf] Joj:yf nfu" ug]{ qmddf lgDg adf]lhdsf]
k|s[of cjnDag ug'{kb{5 M
-!_ P]gsf] bkmf *-#_ cGtu{t kg]{ ;+/rgf M
P]gsf] bkmf *-#_ sf] sfof{Gjogsf] k|of]hgsf] nflu ejg ckf6{dG] 6, ;lkËsDKn]S; nufot ;8s,
k'n, ljB't pTkfbg u[x, /+uzfnf cflb k|sl[tsf ;DklQ, h'g :yfgfGt/0f ug{ ;lsb}g To:tf ;j}
;DklQnfO{ ;dfj]z ug'k{ g]{ . of] lgb]l{ zsf nfu" eP kZrft ljefun] pko'Q{ m afx]s cGo s'g} ;+/rgf
tf]ss
] f] cj:yfdf tf]lsPsf ;+/rgfsf] lgdf{0fsf ;Gbe{df ;d]t P]gsf] bkmf *-#_ sf] Joa:yf nfu"
x'g5
] .
-@_ Joj;flos k|of]hgsf] cy{ M
d"No clej[l4 s/sf] bkmf *-#_sf] k|of]hgsf] nflu Joj;flos k|of]hg eGgfn] ejg, ckf6{d]06
tyf ;lkËsDKn]S; / ljefun] tf]s]sf cGo o:t} ;+/rgf lgdf{0f u/L ljqmL ug]{ Joj;fo ug]{
jf To:tf] ;DklQnfO{ :yfoL ;DklQsf] ?kdf n]vfs+g u/L cfo cfh{gdf k|of]u ug]{ sfo{nfO{
;Demg' kb{5 .
-#_ ;+/rgfsf] klxrfg M
P]gsf] o; bkmf sfof{Gjogsf] nflu To:tf] ;+/rgf Ps} :yfgdf lgdf{0f ePsf] x'g'kb{5 . s'g}
JolQmsf] ljleGg :yfgdf /x]sf] Jofkfl/s :yn, zfvf, k|zfvf jf d'Vo sfof{nodf cnu cnu
lgdf{0f ePsf] t/ ;du|df ?= %) nfveGbf a9L ePsf] cj:yfdf o; bkmfsf] k|of]hgsf] nflu
;dfj]z gug]{ . t/ cfjfz u[x, ;8s, k'n h:tf ;+/rgfnfO{ cnu cnu :yfgdf lgdf{0f ePsf]
5 eg] klg o;nfO{ ;dfj]z ug'{ kb{5 .
-$_ ;DklQsf] nfut u0fgf M
P]gsf] o; k|of]hgsf] nflu ;DklQsf] d"No u0fgf ug]{ k|of]hgsf] nflu To:tf] ;DklQsf] nfut
jf k"lh+s[t ul/g] d"Nodf ljlQo lz/f]ef/ -Financial overhead_ afx]ssf] ;a} lgdf{0f sfo{;+u
k|ToIf ;DjGw /x]sf] nfutnfO{ ;dfj]z ug]{ . o; cGtu{t gSzf°g, l8hfOg lgdf{0f vr{
;'k/Lj]If0f h:tf vr{ ;d]t nfut k|of]hgdf ;dfj]z ug'{ kb{5 .
-%_ ;DklQdf ;dfj]z x'g] vr{ -Components_ M
ejg, ckf6{d]G6 nufotsf ;DklQx?sf] ;+/rgf lgdf{0f Ps} JolQm jf cnu cnu JolQmx?af6
;d]t u/fpg ;lsG5 . h:t}M ljB'tLs/0f, ;]lg6]zg, /+u/f]ug -Pain !ng_, cfGtl/s ;hfj6
-Interior! Decora !on_ cflb Component x?df ePsf] ;j} vr{x?nfO{ To:tf] ;+/rgfsf]
cleGg cu+sf] ?kdf lnO{ To;df ePsf] vr{ ;d]t ;dfj]z ug'{ kb{5 .

42
-^_ ;DklQsf] s/ nfUg] d"No u0fgf M
;DklQsf] nfut jf k"+hLs[t x'g] d"No dWo] ;DklQ lgdf{0f k"j{ ul/g] vr{x? h:t}M gSzf°g,
gSzf :jLs[t ug{ nfUg] vr{, ljQLo nfut, t]>f] kIfnfO{ e'QmfgL u/]sf] ;'k/Lj]If0f vr{ cflb
;dfj]z gu/L cGo ;j} vr{x?nfO{ ;dfj]z ug]{ . o; k|of]hgsf] nflu lgdf{0f sfo{df k|of]u
ePsf] cGo d"No clej[l4 s/ nfUg] ;j} j:t' tyf ;]jfx? ;dfj]z ug'{ kb{5 .

-&_ s/sf] u0fgf / c;''nL M

-s_ s'g} JolQmn] cfkm\gf] ;+/rgf lgdf{0fsf] nflu lgdf{0f ;fdfu|L cf+km}n] pknJw u/fPsf] Pj+
;f] lgdf{0f sfo{ d"No clej[l4 s/df btf{ ePsf] JolQmaf6 u/fPsf] 5 / j:t' tyf ;]jf
k|of]u jfkt bflvnf x'gk' g]{ d"No clea[l4 s/ k'/} k|fKt ePsf] 5 eg] pNn]lvt /sddf s/
u0fgf ug'{ kb}g{ .
-v_ s'g} JolQmn] cfkm\gf ;+/rgf lgdf{0fsf] nflu lgdf{0f ;fdfu|L v/Lb u/L lgdf{0f sfo{
cdfgtdf u/fPsf] 5 eg] To;/L lgdf{0f ePsf] ;DklQsf] nfutdf d"No clej[l4 s/
e'QmfgL ePhlt d"No 36fO{ af+sL /x]sf] d"Nodf s/ u0fgf u/L c;'n ug'{ kb{5 .
-u_ olb s'g} JolQmn] lgdf{0f ug]{ ;+/rgfdf k|of]u x'g] lgdf{0f ;fdfu|L cfkm\g} pTkfbg
jf cf+km';+u ePsf] df}Hbftaf6 k|of]u u/]sf] 5, pQm pTkfbg jf cf+km';+u ePsf]
df}Hbftaf6 k|of]u u/]sf j:t'df d"=c=s/ bflvnf u/]sf] 5}g / To:tf] ;+/rgfsf] lgdf{0f
sfo{ cfkm\g} sfdbf/ / sd{rf/Laf6 u/fPsf] 5 eg] To; ;+/rgfsf] jhf/ d"No cg';f/
nfut sfod u/L d"No clej[l4 s/ u0fgf u/L c;'n ug'{ kb{5 .
-*_ ;DklQsf] klxrfgsf] ;dofjlw M
P]gsf] o; bkmfsf] k|of]hgsf] nflu dfly a"+bf g+= @ cg';f/ klxrfg ePsf] ;DklQ lgdf{0fdf
hlt ;do nfu] tfklg To;nfO{ ;dfj]z ug'{ kb{5 . To:tf] ;DklQ lgdf{0fsf] ;dofjlw cfly{s
jif{ jf s'g} ;do ;LdfnfO{ cfwf/ glng] / klxrfg ePsf] ;+/rgf hlt ;dofjlwdf lgdf{0f
eP klg To;nfO{ ;dfj]z ug'{ kb{5 .
-(_ s/ lgwf{/0f tyf c;'nL M
Eff}lts ;+/rgf lgdf{0f ug]{ JolQm d"=c=s/df btf{ ePsf] JolQm eP To:tf] JolQmn] ;+/rgf
lgdf{0fsf] qmddf j:t' tyf ;]jf k|fKt ug]{ qmddf u/]sf] vr{nfO{ cfkm\gf] s/ cjwL cg';f/
s/ bflvnf ug]{ . h:t}M dfl;s s/ ljj/0f j'emfpg] s/bftfn] j:t' tyf ;]jf k|fKt ubf{ u/]sf]
vr{ h'g dlxgfdf e'QmfgL ePsf] xf] ;f] dlxgf ;dfKt ePsf] @% lbgleq cf+km}n] s/ lgwf{/0f
u/L s/ bflvnf ug'{ kb{5 d"No clej[l4 s/df btf{ gePsf] JolQmn] j:t' tyf ;]jf v/Lb jf
pkof]u d"Nodf d"=c=s/ bflvnf gePsf] xb;Ddsf] /sdsf] x'g] d"=c=s/ csf]{ dlxgfsf] @%
ut] leq bflvnf ug'{ kb{5 .

43
-!)_ b08 ;hfo M
d"No cleal[4 s/ P]g, @)%@ sf]] bkmf *-#_ df ePsf] Joj:yf kl/kfng gug]{ s/bftfnfO{ s/
clws[tn] d"No cleal[4 s/ P]g, @)%@ sf]] bkmf @) cg';f/ s/ lgwf{/0f ubf{ plNnlvt P]gsf] bkmf
@(-!s_ jdf]lhd s/ ljuf]sf] @% k|ltzt hl/jfgf ug'{ kb{5 . d"No clej[l4 s/df btf{ gePsf]
JolQmsf] nflu bkmf *-#_ sf] Joj:yf s;/L cfslif{t xG5 eGg] ljifodf b]xfosf] pbfx/0fn] yk
k|i6 kfg]5
{ M
pbfx/0fM #=%
Dffgf} Pla;L xfplh+u sDkgL k|f=ln=n] ejg lgdf{0f u/L laqmL ljt/0f ug]{ sfo{ ub{5 . pQm sDkgLn] ? !
s/f]8 &^ nfvsf] nfutdf tLg tn] ejg lgdf{0f u/]sf] 5 . pQm sDkgLsf] ljQLo ljj/0f cWoog
ubf{ k"h+ Ls[t ul/Psf] d"Nodf b]xfo adf]lhdsf zLif{sdf b]xfo adf]lhdsf] vr{ ;dfj]z /x]sf]
b]lvof] M
s_ ejg lgdf{0fsf] nflu % cfgf hUuf v/Lb ubf{ nfu]sf] d"No ? %),)),))) / pQm hUufsf]
:t/f]Ggltsf] nflu nfu]sf] vr{ ? !,)),)))
v_ ejgsf] 8«O+u l8hfOgsf] nflu cfls{6]S6 OlGhlgo/nfO{ e'QmfgL lbPsf] /sd ?
!,)),)))
u_ ejgsf] ljB'tLs/0fsf] nflu On]lS6«sn OlGhlgo/nfO{ e'QmfgL lbPsf] /sd ?=
!,)),)))
3_ ejgsf] ;]lg6/L ;DaGwL ;Dk"0f{ 8«O+u l8hfOgsf] nflu OlGhlgo/nfO{ e'QmfgL lbPsf] /sd
?= !,)),)))
8=_ gSzf :jLs[t nufot ejg lgdf{0f Ohfht b:t'/ jfkt gu/kflnsfnfO{ e'QmfgL u/]sf] /sd
?= !,)),)))
r_ :jLs[t gSzf adf]lhdsf] ejg lgdf{0f ubf{ nfUg] O6f, jfn'jf, 9'+uf, kmnfd] 58, l;d]06
tyf cGo km'6s/ ef}lts ;fdfu|Lx?sf] nfut ?= %),)),)))
5_ ejg lgdf{0f ;DaGwL Hofnf ?= @),)),)))
h_ On]lS6«lkms];g tyf ;]lg6/L ;DaGwL ef}lts ;fdfu|Lsf] nfut ?= !),)),)))
em_ On]lS6«lkms];g tyf ;]lg6/L ;DaGwL sfo{sf] nflu Hofnf vr{ ?= %,)),)))
`_ ejg lgdf{0f, On]lS6«lkms];g tyf ;]lg6/L ;DaGwL sfo{sf] ;'kl/j]If0f tyf lg/LIf0f ug]{
sfo{ sDkgLsf sd{rf/Lsf] ?kdf sfo{/t l;len OlGhlgo/nfO{ lhDd]jf/ agfO{Psf] 5 .
pQm OlGhlgo/sf] tna eQf jfkt ?= ^,)),))) vr{ ePsf] 5 .
6_ ejgsf] 9f]sf, em\ofn h:tf sfi7hGo ;fdu|L v/Lb tyf lgdf{0f vr{ ?= !%,)),)))
7_ cGo cf]e/x]8 vr{ ?= %,)),)))
8_ ljB't, vfg]kfgL tyf 6]lnkmf]g nfO{g hf]8\g] sfo{sf] nflu ;DalGwt lgsfodf bflvnf
u/]sf] b:t'/ tyf z'Ns jfktsf] /sd ?= !,)),)))

44
9_ ejgsf] /+u/f]ug, kmlg{r/, lkmSr;{ / k\mnf]l/Ësf] nflu nfu]sf] vr{ ?= (,)),)))
P]gsf] bkmf *-#_ n] u/]sf] Joj:yf sfof{Gjog u/L s/ bflvnf ug]{ k|of]hgsf] nflu b]xfo
adf]lhd ug]{M
!= P]g adf]lhd hUufsf] sf/f]jf/df d"No clej[l4 s/ cfslif{t gx'g] ePsf] x'+bf hUuf
v/Lb tyf ;f]sf] :t/f]Gglt ubf{ nfu]sf] vr{ ;d]t hDdf ?= %!,)),))) nfO{ s/
nfUg] d"No ;dfj]z gug]{ .
@= s/nfUg] d"No b]xfo adf]lhd lgwf{/0f ug]{M
s_ ejgsf] 8«OË l8hfOg u/] jfktsf] OlGhlgol/Ë ;]jf z'Ns=====?= !,)),)))
v_ Onl]S6«sn OlGhlgo/nfO{ e'QmfgL lbPsf] /sd===================== ?= !,)),)))
u_ ;]lg6/L ;DaGwL OlGhlgol/Ë ;]jf z'Ns ============================?= !,)),)))
3_ gu/kflnsfnfO{ e'QmfgL z'Ns Pj+ b:t'/ =========================?= !,)),)))
ª_ lgdf{0f ;fdu|Lx?sf] nfut =============================================?= %),)),)))
r_ ejg lgdf{0f ;DaGwL Hofnf ========================================= ?= @),)),)))
5_ On]lS6«lkms];g tyf ;]lg6/L ;DaGwL ;fdu|Lsf] nfut======== ?= !),)),)))
h_ On]lS6«lkms];g tyf ;]lg6/L ;DaGwL Hofnf vr{ ================?= %,)),)))
em_ l;len OlGhlgo/sf] tna eQf jfkt============================= ?= ^,)),)))
~f_ 9f]sf, em\ofn h:tf sf7 v/Lb tyf lgdf{0f vr{ ================?= !%,)),)))
6_ cGo cf]e/x]8 vr{ =======================================================?= %,)),)))
7_ ljB't, vfg]kfgL lgsfodf bflvnf u/]sf] b:t'/ ===================?= !,)),)))
8_ ejgsf] /+u/f]ug, kmlg{r/, lkmSr;{ / k\mnf]l/Ë vr{ ==============?= (,)),)))
s/ nfUg] sf/f]jf/ d"No =============================================?= !,@@,)),)))
#=pko'{Qm adf]lhdsf] s/ nfUg] d"Nosf] !# k|ltztn] x'g] ?= !^,@%,))) d"No clej[l4
s/ bflvnf ug]{ .

d"No clej[l4 s/df btf{ ePsf] JolQmsf] nflu bkmf *-#_ sf] Joj:yf s;/L cfslif{t xG5 eGg]
ljifodf b]xfosf] pbfx/0fn] yk k|i6 kfg]{5 M
pbfx/0fM #=^
Dffgf}+ svu xf]6n k|f=ln=n] xfnsf] ejgdf cem Ps tnf ejg yk lgdf{0f u/]sf] 5 . pQm
xf]6n d"No clej[l4 s/ k|of]hgsf] nflu btf{ /x]sf] 5 . yk Ps tnf ejg lgdf{0fubf{ pQm
k|f=ln=n] ;a} OlGhlgol/Ë ;DaGwL sfo{ d"No clej[l4 s/df btf{ ePsf] kmd{dfkm{t u/fPsf],
lgdf{0f ;fdu|L cfkm} v/Lb u/]sf], / ejg lgdf{0f ;DaGwL sfo{ d"No clej[l4 s/df btf{
gePsf] JolQmdfkm{t u/fPsf] kfOof] . pQm k|f=ln=sf] ljQLo ljj/0f cWoog ubf{ b]xfo
adf]lhdsf zLif{sdf b]xfo adf]lhdsf] vr{ ;dfj]z /x]sf] b]lvof] M

45
 s_ ejgsf] 8«OË l8hfOg, ljB'tLs/0f, ;]lg6/L ;DaGwL ;Dk"0f{ OlGhlgol/Ë ;]jf jfkt
e'QmfgL lbPsf] /sd ?= %,^%,))) - d"No clej[l4 s/ ?= ^%,))) ;d]t_
v_ gSzf :jLs[t nufot ejg lgdf{0f Ohfht b:t'/ jfkt gu/kflnsfnfO{ e'QmfgL
u/]sf] /sd ?= !,)),)))
u_ :jLs[t gSzf adf]lhdsf] ejg lgdf{0f ubf{ nfUg] O6f, jfn'jf, 9'+uf, kmnfd] 58,
l;d]06 tyf cGo km'6s/ ef}lts ;fdfu|Lx?sf] nfut ?= %),)),))) -d"No clej[l4
s/ ?= @,^),))) ;d]t_
3_ ejg lgdf{0f ;DaGwL Hofnf ?= !),)),)))
8=_ On]lS6«lkms];g tyf ;]lg6/L ;DaGwL ef}lts ;fdfu|Lsf] nfut ?= !!,#),))) -d"No
clej[l4 s/ ?= !,#),))) ;d]t_
r_ On]lS6«lkms];g tyf ;]lg6/L ;DaGwL sfo{sf] nflu Hofnf vr{ ?= @,)),)))
5_ ejgsf] /+u/f]ug, kmlg{r/, lkmSr;{ / k\mnf]l/+usf] nflu nfu]sf] vr{ ?= @@,^),)))
-d"No clej[l4 s/ ?= @,^),))) ;d]t_
P]gsf] bkmf *-#_ n] u/]sf] Joj:yf sfof{Gjog u/L s/ bflvnf ug]{ k|of]hgsf] nflu b]xfo
adf]lhd ug]{M
!= s/nfUg] d"No b]xfo adf]lhd lgwf{/0f ug]{M
s_ 8«OË l8hfOg, ljB'tLs/0f, ;]lg6/L OlGhlgol/Ë ;]jf z'Ns =====?= %,)),)))
v_ lgdf{0f ;fdu|Lx?sf] nfut =================================================?= $&,$),)))
u_ ejg lgdf{0f ;DaGwL Hofnf ========================================= ====?= !),)),)))
3_ On]lS6«lkms];g tyf ;]lg6/L ;DaGwL ;fdfu|Lsf] nfut ===========?= !),)),)))
8=_ On]lS6«lkms];g tyf ;]lg6/L ;DaGwL Hofnf vr{ ===================?= @,)),)))
r_ /+u/f]ug, kmlg{r/, lkmSr;{ / k\mnf]l/+usf] nflu nfu]sf] vr{ =====?= @),)),)))
s/ nfUg] sf/f]jf/ d"No =============================================?= ($,$),)))
#= pko'{Qm adf]lhdsf] s/ nfUg] d"Nosf] !# k|ltztn] x'g] ?= !@,@&,@)) d"No clej[l4
s/ bflvnf ug]{ .
$= b]xfo adf]lhdsf] j:t' jf ;]jf v/Lbdf lt/]sf] d"No clej[l4 s/ ?= &,!%,))) P]gsf]
bkmf !& sf] pkbkmf -!_ adf]lhd ;DalGwt s/ cjlwdf lgoldt?kdf s/ s6[L bfjL
ug]{M
s_ ejgsf] 8«O+u l8hfOg, ljB'tLs/0f, ;]lg6/L ;DaGwL ;Dk"0f{ OlGhlgol/+u ;]jf v/Lb
ubf{ lt/]sf] s/ ?= ^%,)))
v_ :jLs[t gSzf adf]lhdsf] ejg lgdf{0f ubf{ nfUg] O6f, kmnfd] 58, l;d]06 tyf cGo
km'6s/ ef}lts ;fdfu|Lx? v/Lb ubf{ lt/]sf] d"No clej[l4 s/ ?= @,^),)))

46
 u_ On]lS6«lkms];g tyf ;]lg6/L ;DaGwL ;fdu|L v/Lb ubf{ lt/]sf] d"No clej[l4 s/ ?=
!,#),)))
3_ ejgsf] /+u/f]ug, kmlg{r/, lkmSr;{ / k\mnf]l/+u v/Lb ubf{ lt/]sf] d"No clej[l4 s/
?= @,^),)))
%= dflysf] pbfx/0fdf bflvnf ug'[kg]{ d"No clej[l4 s/ b]xfo cg';f/ x'G5 M
l;=g+= ljj/0f /sd d"No clej[l4 s/ ?=
s s/nfUg] d"No ($,$),))) !@,@&,@))
v v/Lbdf lt/]sf] d"=c=s/ &,!%,)))
u bflvnf ug'{kg]{ d"=c=s/- s - v_ %,!@,@))

#=!& btf{ vf/]hL M

btf{ eO{ s/of]Uo sf/f]jf/df ;+nUg /x]sf] JolQmn] To:tf] sf/f]jf/nfO{ lg/Gt/tf glbg ;Sb5 . o;}
cj:yfnfO{ b[li6ut u/L P]gn] s]xL lglZrt cj:yfdf btf{ ePsf JolQmn] btf{ vf/]h ug]{ k|lqmof z'?
ug{ ;Sg] jf s/ k|zf;gn] btf{ vf/]h ug'{ kg]{ Joj:yf u/]sf] 5 . btf{ vf/]hLsf] nflu cfj]bg ug{]
JolQmn] tf]lsPsf] k|lqmof k'/f u/L ;f] btf{ vf/]h x'g] cj:yf l;h{gf ePsf] ldltn] #) lbgleq btf{
vf/]h x'g] cj:yf v'nfO{ cg';"rL !! jdf]lhdsf] s/ ljj/0f tyf j'emfpg' kg]{ s/ /sd j'emfPsf]
k|df0f -a}+s ef}r/_ ;d]t ;+nUg /fvL ;DalGwt s/ clws[t ;dIf b/vf:t lbg' kb{5 .
o;/L btf{ vf/]hLsf] b/vf:t k]z eO;s]kl5 lghsf] ;f] cjlw;Ddsf] sf/f]jf/sf] s/ k/LIf0f u/L ;f]af6
sfod ePsf] tyf To; cufl8 g} ;/sf/nfO{ ltg{ j'emfpg af+sL s'g} s/ jSof}tf eP ;f] ;d]t r'Qmf
ul/;s]kl5 btf{ vf/]hLsf] k|lqmof cufl8 j9fOG5 . o;/L btf{ vf/]hL ubf{ btf{ sfod /x]sf jvt s/
bftfn] ltg{ j'emfpg kg{] s/sf] ;Dk"0f{ /sd r'Qmf u/]sf] x'gk' b{5 . ;fy} btf{ vf/]h x'g] ldltdf df}Hbftdf
/x]sf s/ nfUg] sf/f]jf/;+u ;DjlGwt j:t' jf ;DklQx? eP ;f] klg k|rlnt ahf/ d"Nodf ljqmL ePsf]
dfgL s/ bflvnf ug{k' 5{ .
#=!&=! btf{ vf/]hL ug{'kg]{ cj:yfM
P]gn] tf]s]sf] cj:yfdf btf{ ePsf] JolQmsf] sf/f]jf/sf] s/ clws[tn] btf{ vf/]hL ug{'kg]{ Joj:yf 5 . s] s:tf]
cj:yfdf btf{ vf/]hL ug'{ kg]{ xf] ;f] ;DaGwdf P]gsf] bkmf !)s=, bkmf !)v= / bkmf !! df pNn]v
ul/Psf] 5 .
d"No clea[l4 s/df c:yfoL ?kdf btf{ ePsf s/bftfsf] btf{ vf/]hL ug{' kg]{ cj:yfsf ;DaGwdf
P]gsf] bkmf !)s=sf] pkbkmf -#_ df b]xfo jdf]lhdsf] Joj:yf /x]sf] 5 M
bkmf !)s -#_ "pkbkmf -!_ adf]lhdsf] sfo{qmdsf] nflu dfq btf{ ePsf] s/bftfn] cfof]hgf u/]sf]
k|bz{gL, d]nf ;dfKt\z\ ePsf] ;ft lbgleq sf/f]af/sf] ljj/0f k]z u/L nfUg] ;Dk"0f{ s/ ;d]t
bflvnf u/L c:yfoL btf{ vf/]h ug'{ kg]{5 ."
To:t}, d"No clea[l4 s/df btf{ ePsf ;+o'Qm pkqmdsf] btf{ vf/]hL ug{' kg]{ cj:yfsf ;DaGwdf
P]gsf] bkmf !)v= sf] pkbkmf -#_ df b]xfo jdf]lhdsf] Joj:yf /x]sf] 5 M

47
bkmf !)v=-#_! "pkbkmf -!_ adf]lhd btf{ ePsf] ;+o'Qm pkqmdn] To:tf] pkqmd v8f ubf{
u/]sf] ;Demf}tfdf tf]lsPsf] cjlw ;dfKt ePkl5 btf{ vf/]h u/fpg' kg]{5 ."
o;}u/L, d"No clea[l4 s/df c:yfoL ?kdf btf{ ePsf s/bftf / ;+o'Qm pkqmd afx]s cGo -d"No
clea[l4 s/df :yfoL ?kdf btf{ ePsf_ s/bftfsf] btf{ vf/]hL ug{'kg]{ cj:yfsf ;DaGwdf P]gsf]
bkmf !! sf] pkbkmf -!_ df b]xfo jdf]lhdsf] Joj:yf /x]sf] 5 M
!!= btf{ vf/]hL M -!_ s/ clws[tn] b]xfosf] s'g} cj:yfdf btf{ ePsf] JolQmsf] btf{ vf/]h
ug{' kg]{5 M–
-s_ ;+ul7t ;+:yf eP To:tf] ;+ul7t ;+:yf jGb, ljqmL jf x:tfGt/0f ePdf jf cGo
s'g} lsl;daf6 To:tf] ;+ul7t ;+:yfsf] cl:tTj sfod g/x]df .
o; ;DaGwdf lgDg pbfx/0faf6 yk k|i6 kfl/Psf] 5 M
pbfx/0f #=&
rfprfp ljqmL ljt/0f ug{] /~hg sDkgLn] cfˆgf] sf/f]jf/aGb u/L sDkgLsf] btf{ vf/]h u/]sf]
/x]5 . sDkgL vf/]hL kl5 ;f] sDkgLsf] cl:tTj g} ;dfKt x'g] ePsf]n] d"No clej[l4 s/df
klg btf{ vf/]hLsf] nflu lgj]bg lbPsf] cj:yfdf 5fgaLg u/L To;sf] btf{ vf/]hL ug{k' 5{ . t/
;f] sDkgLn] ul//x]sf] rfprfpsf] sf/f]jf/ 5f8L ;f] sf] 7fp+df lrofsf] sf/f]jf/ u/]df eg] btf{
vf/]hL ug{' kb{g} .
-v_ JolQmut :jfldTj eP To:tf] :jfldTj ePsf] JolQmsf] d[To' ePdf,
JolQmut :jfldTjdf btf{ eO{ ;+rflnt sf/f]jf/sf] xsdf dflnssf] d[To' ePdf lghsf] btf{ vf/]h
ug{'k5{ . ;f] sf/f]jf/sf] ;+rfng d[tssf] xsjfnfn] ug{ rfx]df kl5Nnf] dflnssf] gfpaf6 gofF btf{
ug{'k5{ . o; ;DaGwdf lgDg pbfx/0faf6 yk k|i6 kfl/Psf] 5 M
pbfx/0f #=*
dfgf}+ jfa'sf] d[To' eO{ lghn] ul//x]sf] sf/f]jf/ lghsf] 5f]/fsf] gfp+df gfd;f/L eO{ cfPsf]
cj:yfdf ;f] sf/f]jf/ afa'sf] gfp+af6 5f]/fsf] gfp+df x:tfGt/0f ePsf] dflgG5 . o;
cj:yfdf afa'sf] gfp+df /x]sf] sf/f]jf/sf] btf{ vf/]h u/L 5f]/fsf] gfp+df gof+ sf/f]jf/sf]
?kdf pQm sf/f]jf/ 5'6[} btf{ ug{' k5{ . t/ 5f]/fsf] gfp+df klxn] g} s'g} sf/f]jf/ d"No clej[l4
s/df btf{ /x]sf] ePdf ;f] sf/f]jf/nfO{ gof+ btf{ gu/L ;flassf] sf/f]jf/sf] btf{ gDa/df g}
sf/f]jf/ yk ug'{kb{5 . k|fs[lts JolQmsf] d[To' ;+u} lghsf] sfg"gL cl:tTj ;dfKt x'g] ePsf]n]
o:tf] k|fjwfg ul/Psf] xf] .
-u_ ;fem]bf/L ;+:yf eP To:tf] ;fem]bf/L ;+:yf lj36g ePdf jf ;fem]bf/sf] d[To' ePdfM
;fem]bf/L kmd{df ;fem]bf/sf] lg0f{o adf]lhd btf{ vf/]h ug]{ k|lqmof z'? x'G5 . ;fem]bf/L ;Demf}tf
k"0f{tofM vf/]h u/L kmd{ lj36g ePdf jf ;fem]bf/sf] d[To' ePdf To:tf] ;fem]bf/L kmd{sf] cGTo ePsf]
dfgL ;f] ;fem]bf/Lsf] btf{ vf/]h ug'{ kg]{ Joj:yf P]gn] u/]sf] 5 . o;}u/L Psn :jfldTjdf ePsf]
kmd{nfO{ ;fem]bf/Ldf ?kfGt/0f ePdf jf ;fem]bf/L kmd{ Psn :jfldTjsf] kmd{sf] ?kdf ?kfGt/0f
ePsf] cj:yfdf ;fljssf] :yfoL n]vf gDa/ vf/]h u/L gof+ :yfoL n]vf gDa/ lng' ug'{kb{5 .

48
 -3_ btf{ ePsf JolQmn] s/ nfUg] sf/f]jf/ ug{ 5f8]dfM
s/nfUg] j:t'sf] sf/f]jf/ ul//x]sf] JolQmn] s/of]Uo j:t'sf] sf/f]jf/ ug{ 5f8]df jf s/ 5'6sf
j:t'sf]dfq sf/f]jf/ ug{ yfn]df lghsf] btf{ vf/]h ug{'kb{5 .
-ª_ nuftf/ afx| dlxgf;Dd z"Go ljj/0f lbg] jf ljj/0f g} glbO j;]sf s/bftf ePdfM
s/of]Uo sf/f]jf/ gug]{ btf{jfn s/bftfsf] btf{ sfod /fvL /fVg'sf] cf}lrTo 5}g . To:t} s/bftfsf]
xsdf ;d]t s/sf] cf}krfl/stf k"/f ug'{ / To; k|of]hgsf] nflu cgfjZos nfut Joxf]g'{ kg]{ cj:yf
/xg' plrt xf]Og . To;}n] btf{ ePsf t/ sf/f]jf/ gug]{ s/bftfnfO{ lglZrt ;dokl5 clgjfo{?kdf
btf{ vf/]hL ul/lbg' plrt x'G5 . To;}n] nuftf/ Ps jif{;Dd z"Go ljj/0f lbg] jf ljj/0f g} glbO{
j;]sf s/bftfsf] sf/f]jf/ gePsf] dfgL vf/]h ug'{ kg]{ Joj:yf ul/Psf] 5 .
-r_ laut afx| dlxgfdf a:t'sf] xsdf krf; nfv ?k}ofF / j:t' tyf ;]jf ldl>t sf/f]jf/sf]
/ ;]jfsf] xsdf aL; nfv ?k}ofF s/of]Uo sf/f]jf/ gk'u]sf] s/bftf ePdfM
btf{ ePsf] s'g} JolQmsf] laut afx| dlxgfdf a:t'sf] sf/f]jf/sf] xsdf krf; nfv ?k}ofFeGbf
sd / j:t' tyf ;]jf ld>Lt sf/f]jf/ Pad\ ;]jf sf/f]jf/sf] xsdf aL; nfv ?k}ofF eGbf
sdsf] sf/f]jf/ ePdf To:tf] s/bftfsf] btf{ vf/]h ug'{ kb{5 . t/, tf]lsPsf] l;dfeGbf sd
sf/f]jf/ x'g] s/bftfn] cfkm\gf] btf{ sfod} /fVg rfx]df ;f] k|of]hgsf nflu lgj]bg lbg' kg]{ /
To;/L lgj]bg lbg] s./bftfsf] eg] sf/f]jf/sf] ;Ldf sd eP klg btf{ sfod /xg] cyf{t btf{
vf/]h gx'g] Joa:yf P]gn] u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf !! sf] pkbkmf -@_ df lgDg
Joa:yf /x]sf] 5M
"pkbkmf -!_ sf] v08 -r_ df h'g;'s} s'/f n]lvPsf] eP tfklg bkmf ( adf]lhd :j]lR5s
?kdf btf{ ePsf s/bftfn] cfkm\gf] btf{ sfod} /fVg rfx]df ljut afx| dlxgfsf] clGtd
ljj/0f ;fy tf]lsPsf] 9fFrfdf b/vf:t lbPdf To:tf s/bftfsf] btf{ sfod} /xg]5 ."
tf]lsPsf] l;dfeGbf sd sf/f]jf/ /x]sf] t/ btf{ sfod /fVg rfxg] s/bftfn] afx|f}+
dlxgfsf] ljj/0f k]z ubf{ ;f] ljj/0f;+u} tf]lsPsf] 9f+rfsf] lgj]bg ;d]t k]z ug'{ kb{5 .
To:tf] lgj]bg k]z x'g gcfPdf s/ clws[tn] P]g tyf lgodfg';f/ o:tf] s/bftfsf] btf{
vf/]h ug'{ kb{5 .
bkmf !! -!_ 5 M e"njz btf{ ePsf]df,
s/of]Uo sf/f]jf/ gug]{ jf s/5'6 x'g] j:t' jf ;]jfsf] dfq sf/f]jf/ ug{] s/bftf e"njz btf{ ePdf
To:tf s/bftfn] btf{ vf/]hLsf] nflu lgjb]g lbPdf jf cGo s'g} dfWodaf6 s/ clws[tnfO{ ;f]
s'/fsf] hfgsf/L k|fKt ePdf s/ clws[tn] ;f] sf] btf{ vf/]hL ug{' kb{5 .
#=!&=@ :yfoL btf{ ePsf s/bftfsf] btf{ vf/]hL k|s[of
#=!&=@=! ;fdfGo cj:yfdf btf{ vf/]hLsf] k|s[of
d"No clea[l4 s/df P]gsf] bkmf !) adf]lhd :yfoL ?kdf btf{ ePsf s/bftfsf] btf{ vf/]h
ug'{ kg]{ ePdf To:tf s/bftfsf] btf{ vf/]hL ug]{ k|s[of P]g / lgodfjnLdf Joal:yt ul/Psf]
5 . btf{ vf/]hLsf ;DaGwdf P]gsf] bkmf !! sf] pkbkmf -#_ df lgDg Joa:yf /x]sf] 5M
æbtf{ vf/]hLsf] nflu s/ ljj/0f k]z ePsf] kGw| lbgleq s/bftfn] s/ k/LIf0fsf] nflu sfuhft
k]z ug'{ kg]5{ / s/ clws[tn] To:tf s/bftfsf] s/ k/LIf0f u/L tLg dlxgfleq btf{ vf/]h u/L
jf btf{ vf/]h gx'g] eP To;sf] hfgsf/L s/bftfnfO{ lbg' kg]5 { . pQm cjlwleq s/ clws[tn]
btf{ vf/]h gu/]df jf btf{ vf/]h x'g] egL lg0f{o gu/]df To:tf] cjlwkl5sf] s/ ljj/0f s/bftfn]
k]z ug'{ kg]{ 5}g ."
49
To:t} lgodfjnLsf] lgod !@ df btf{ vf/]hL k|s[ofsf ;DaGwdf lgDg Joa:yf /x]sf] 5M
lgod !@=btf{ vf/]hLsf] k|lqmofMM -!_ P]gsf] bkmf !! sf] pkbkmf -!_ df plNnlvt cj:yfsf]
sf/0faf6 s'g} btf{ ePsf] JolQmsf] btf{ vf/]h x'g] ePdf To:tf] btf{ ePsf] JolQm jf lgh
g/x]sf] cj:yfdf lghsf] xsjfnfn] btf{ vf/]h x'g] cj:yf l;h{gf ePsf] ldltn] tL; lbgleq
btf{ vf/]h ug{sf] nflu btf{ vf/]h x'g] cj:yf v'nfO{ cg';"rL–!! adf]lhdsf] s/ ljj/0f tyf
a'emfpg' kg]{ s/ /sd ;d]t ;+nUg /fvL ;DalGwt s/ clws[t ;dIf b/vf:t lbPdf jf
bkmf !! sf] pkbkmf -!_ df plNnlvt cj:yf ljBdfg /xL btf{ ePsf] JolQmsf] btf{ vf/]h
ug'{ kg]{ s'/fdf ;DalGwt s/ clws[t ljZj:t ePdf afFsL s/ /sd a'emfpg nufO{ To:tf]
JolQmsf] btf{ vf/]h u/L ;f] s'/fsf] hfgsf/L ;DalGwt btf{ ePsf] JolQm jf lghsf] xsjfnf
/ ljefunfO{ lbg' kg]{5 .
-@_ pklgod -!_ adf]lhd btf{ vf/]hLsf] nflu b/vf:t lbPkl5 btf{ vf/]hLsf] hfgsf/L
geP;Dd jf # dlxgf;Dd s/ ljj/0f k]z ug'{kg]{5 .
-#_ btf{ vf/]hLsf] b/vf:t k/]sf] ldltn] # dlxgfleq btf{ vf/]h ePsf] jf gx'g] eP
;f] ljifosf] hfgsf/L lbg' ;DjlGwt s/ clws[tsf] st{Jo x'g]5 .
P]g / lgodfjnLsf pk/f]Qm Joa:yfx? cg';f/ btf{ vf/]hLsf ;Gbe{df btf{ vf/]h x'g] s/
bftfn] b]xfo adf]lhd ug'{ kb{5M
-s_ btf{ vf/]h x'g] s/bftf jf lghsf] xsjfnfn] btf{ vf/]h x'g] cj:yf l;h{gf ePsf] ldltn]
tL; lbgleq btf{ vf/]h ug{sf] nflu lgodfjnLsf] cg';r " L–!! adf]lhdsf] s/ ljj/0f k]z
ug'{ kb{5 .
-v_ cg';"rL–!! adf]lhdsf] s/ ljj/0f a'emfPsf] s/bftfn] ;f] ljj/0f b]xfo adf]lhd k]z ug'{
kb{5M
· df}Hbftdf /x]sf s/of]Uo a:t'sf] !# k|ltztn] x'g] /sd ;f] ljj/0fsf] cGo yk36sf]
8]lj6tkm{ ;dfj]z ug]{
· klxn] k"FhLut a:t'df qm]l86 bfjL u/]sf] eP ;f] a:t' xfnsf] ahf/ d"Nosf] !# k|ltztn]
x'g] /sd ;f] ljj/0fsf] cGo yk36sf] 8]lj6tkm{ ;dfj]z ug]{
· cg';"rL–!! adf]lhdsf] s/ ljj/0f / ;f]eGbf cufl8sf s/ ljj/0f jf s/ lgwf{/0f
adf]lhd a'emfpg af+sL s'g} s/ /sd eP ;f] /sdbflvnf ug'{ kb{5 .
-u_ cg';"rL–!! adf]lhdsf] s/ ljj/0f k]z ePsf] kGw| lbgleq s/ k/LIf0fsf] nflu sfuhft k]z ug'{
kb{5 .
-3_ btf{ vf/]hLsf] nflu b/vf:t lbPkl5 btf{ vf/]hLsf] hfgsf/L geP;Dd jf # dlxgf;Dd
s/ ljj/0f k]z ug'{kb{5 .
-ª_ btf{ vf/]hL kl/If0faf6 s'g} s/ lgwf{/0f ePdf ;f] /sd bflvnf ug]{ .
P]g / lgodfjnLsf pk/f]Qm Joa:yfx? cg';f/ btf{ vf/]hLsf ;Gbe{df ;DalGwt sfof{nosf]
s/ clws[tn] b]xfo adf]lhd ug'{ kb{5M
50
 -s_ btf{ vf/]h x'g] s/bftfn] s/ k/LIf0fsf] nflu k]z u/]sf sfuhft k/LIf0f u/L ;f] s/
bftfsf] s/ bfloTj olsg ug'{ kb{5 .
-v_ btf{ vf/]h x'g] s/bftfnfO{ a'emfpg afFsL s/ /sd a'emfpg nufpg' kb{5 .
-u_ s/bftfn] afFsL s/ /sd a'emfP kl5 ;f] s/bftfsf] btf{ vf/]h ug'{ kb{5 .
-3_ btf{ vf/]hLsf] hfgsf/L ;DalGwt s/bftf / ljefunfO{ u/fpg' kb{5 .
-ª_ btf{ vf/]hLsf] b/vf:t k/]sf] ldltn] # dlxgfleq btf{ vf/]h ePsf] jf gx'g] eP ;f]
ljifosf] hfgsf/L lbg' kb{5 .
#=!&=@=@ ljz]if cj:yfdf btf{ vf/]hLsf] k|s[of
laut afx| dlxgfdf nuftf/ z"Go s/ ljj/0f a'emfpg] jf ljj/0f g} ga'emfpg] s/
bftfx?sf] s/ clws[tn] btf{ vf/]h ug'{ kg]{ Joa:yf P]gsf] bkmf !! n] u/]sf] 5 .
lgodfjnLsf] lgod !@ sf] pklgod -!_ df btf{ vf/]h x'g' kg]{ JolQmn] btf{ vf/]h ul/lbg
b/vf:t lbPdf jf bkmf !! sf] pkbkmf -!_ df plNnlvt cj:yf ljBdfg /xL btf{ ePsf]
JolQmsf] btf{ vf/]h ug'{ kg]{ s'/fdf ;DalGwt s/ clws[t ljZj:t ePdf s/ clws[tn]
To:tf] JolQmsf] btf{ vf/]h u/L lbg' kg]{5 eGg] Joa:yf /x]sf] 5 . ;f] Joa:yf cg';f/
vf/]h x'g' kg]{ JolQmn] btf{ vf/]h ul/lbg b/vf:t glbPs} sf/0fn] dfq ;f] JolQmsf] btf{
vf/]h ug{ gldNg] jf g;lsg] b]lvb}g . oxL cj:yfnfO{ b[li6ut u/L lgodfjnLn] ljefun]
btf{ vf/]hLsf] ;/nLs[t k|s[of tf]Sg ;Sg] Joa:yf u/]sf] 5 . o; ;DaGwdf lgodfjnLsf]
lgod !@ sf] pklgod -$_ df lgDg Joa:yf /x]sf] 5M
æof] pklgod k|f/De ePkl5 d"No clej[l4 s/ nfUg] ;LdfeGbf 36L sf/f]af/ x'g hfg] d"No
clej[l4 s/df btf{ ePsf] s/bftfsf] btf{ vf/]hLsf] ;/nLs[t k|ls|of pklgod -!_, -@_ / -#_
sf] clwgdf /xL ljefun] tf]Sg ;Sg]5 .Æ
lgodfjnLn] lbPsf] o;} clwsf/ cg';f/ laut afx| dlxgf b]lv nuftf/ z"Go ljj/0f
a'emfPsf jf ljj/0f g} glbPsf / cg';"rL !! k]z gu/]sf tyf lgodfjnLsf] lgod !@
sf] pklgod -!_ adf]lhd cg';"rL !! k]z u/]sf t/ pklgod -#_ adf]lhd btf{ vf/]hLsf]
lg0f{o e} g;s]sf s/bftfsf] btf{ vf/]hL ;DaGwdf b]xfosf] ;+lIfKt k|s[of tf]lsPsf] 5M
!= laut afx| dlxgf b]lv nuftf/ z"Go ljj/0f a'emfPsf / btf{ sfod /fVg lgj]bg klg
glbPsf s/bftf tyf laut afx| dlxgf b]lv ljj/0f glbPsf s/bftfsf] clen]v cBfjlws
ug]{ . To:tf s/bftfsf] btf{ vf/]hLsf] lg0f{o u/L ;"rgf k|0ffnLdf k|ljli6ug]{ .
@= ljj/0f ga'emfPsf s/bftfnfO{ s/ laa/0f k]z ug{ !% lbgsf] Dofb lbO{ ;f] Dofb leq
ljj/0f ga'emfPdf btf{ vf/]h x'g] Aoxf]/f ;d]t v'nfO{ ;fj{hlgs ;"rgf k|sflzt ug]{ .
#= btf{ vf/]hLsf] lg0f{o ug'{ k"j{ b]xfo adf]lhdsf] ljj/0f le8fg ug]{M
-s_ ljefusf] ;"rgf k|0ffnLaf6 s/bftfsf] v/Lb, laqmL, ;fx', cf;fdL ljj/0f
(Mismatch Report) le8fg ug]{,

51
 -v_ 7]Ssf e'QmfgLsf] hfgsf/L
$= tL s/bftfn] ;"rgfdf lbOPsf] Dofb leq s/ laa/0f bflvnf gu/]df btf{ vf/]hsf]
lg0f{o u/L ;"rgf k|0ffnLdf k|lji6L ug]{ .
%= btf{ vf/]hLsf] lg0f{osf] hfgsf/L clanDa ;DalGwt s/bftf, ljefusf] ;"rgf k|ljlw
dxfzfvf / s/bftf ;]jf zfvfnfO{ lbg] / ;fj{hlgs ;"rgf ;d]t k|sfzg ug]{ .
#=!&=@=#= btf{ vf/]h x'g] s/bftfsf] ldnfg x'g af+sL s/ / ltg{ af+sL s/sf ;DaGwdfM
dfly pNn]v eP cg';f/sf] k|s[of k'/f e} btf{ vf/]h x'g] s/bftfsf] ldnfg x'g af+sL s/ /
ltg{ af+sL s/sf ;DaGwdf lgDg cg';f/ ug]{ M
-s_ btf{ vf/]h x'g] s/bftfsf] ltg{ af+sL s/ g/x]sf] t/ ldnfg x'g af+sL s/ /x]sf] eP
;f] s/nfO{ ;G8«L qm]l86df /fVg ljefusf] ;"rgf k|ljlw dxfzfvfnfO{ n]lv k7fpg] .
-v_ btf{ vf/]h x'g] s/bftfsf] ltg{ af+sL s/ /x]sf] t/ ldnfg x'g af+sL s/ g/x]sf] eP
;f] ltg{ af+sL s/nfO{ ;G8«L 8]lj6df /fVg ljefusf] ;"rgf k|ljlw dxfzfvfnfO{ n]lv
k7fpg] .
-u_ btf{ vf/]h x'g] s/bftfsf] ltg{ af+sL s/ / ldnfg x'g af+sL s/ b'a} /x]sf] eP b]xfo
adf]lhd ug]{
-c_ btf{ vf/]h x'g] s/bftfsf] ltg{ af+sL s/eGbf / ldnfg x'g af+sL s/ a9L ePdf
ldnfg x'g af+sL s/df ltg{ af+sL s/ s6\6f u/L af+Ls x'g cfpg] /sd ;G8«L
qm]l86df /fVg ljefusf] ;"rgf k|ljlw dxfzfvfnfO{ n]lv k7fpg] .
-cf_ btf{ vf/]h x'g] s/bftfsf] ldnfg x'g af+sL s/eGbf ltg{ af+sL s/ a9L ePdf
ldnfg x'g af+sL s/sf] /sd ltg{ af+sL s/df s6\6f u/L af+sL x'g cfpg] ltg{ af+sL
/sd ;G8«L 8]lj6df /fVg ljefusf] ;"rgf k|ljlw dxfzfvfnfO{ n]lv k7fpg] .
-O{_ btf{ vf/]h x'g] s/bftfsf] ldnfg x'g af+sL s/df s6\6f ul/Psf] xb;Ddsf] ltg{
af+sL /sdsf nflu TP Notice hf/L u/L ;"rgf k|0ffnLdf k|lji6L ug]{ .
-3_ pko'{Qm v08 -u_ adf]lhd ;G8«L 8]lj6 jf qm]l86df /fVg' kg]{ /sdnfO{ ;"rgf k|0ffnLdf
clen]lvs/0f ug{ ljefusf] ;"rgf k|ljlw dxfzfvfn] pko'Qm Aoa:yf ldnfpg] .
-ª_ pko'{Qm v08 -v_ / v08 -u_ sf] -cf_ adf]lhd ;G8«L 8]lj6df /flvPsf] /sd c;'n
ug{ cfjZos sf/jfxL ug]{ .
-r_ pko'{Qm v08 -s_ / v08 -u_ sf] -c_ adf]lhd ;G8«L qm]l86df /flvPsf] /sd s;}n]
lkmtf{ dfu u/]df ;f] s/bftfsf] k"0f{ s/ kl/If0f u/L lkmtf{ kfpg] 7x/]sf] /sd lkmtf{
ug{ laefu;+u cfjZos /sd dfu u/L lkmtf{ ug]{ .
#=!&=# c:yfoL btf{ ePsf s/bftfsf] btf{ vf/]hL k|s[of
d"No clea[l4 s/df P]gsf] bkmf !)s= adf]lhd c:yfoL ?kdf btf{ ePsf s/bftfsf] btf{

52
 vf/]h ug'{ kg]{ ePdf To:tf s/bftfsf] btf{ vf/]hL ug]{ k|s[of P]g / lgodfjnLdf Joal:yt
ul/Psf] 5 . btf{ vf/]hLsf ;DaGwdf P]gsf] bkmf !)s= sf] pkbkmf -#_ df lgDg Joa:yf
/x]sf] 5M
æpkbkmf -!_ adf]lhdsf] sfo{qmdsf] nflu dfq btf{ ePsf] s/bftfn] cfof]hgf u/]sf] k|bz{gL, d]nf ;dfKt
ePsf] ;ft lbgleq sf/f]af/sf] ljj/0f k]z u/L nfUg] ;Dk"0f{ s/ ;d]t bflvnf u/L c:yfoL btf{ vf/]h
ug'{ kg]5
{ .Æ
To:t}, c:yfoL ?kdf btf{ ePsf s/bftfsf] btf{ vf/]hL ug]{ k|s[ofsf ;DaGwdf lgodfjnLsf]
lgod & s= sf] pklgod -$_ / -%_ df lgDg Joa:yf /x]sf] 5M
-$_ pklgod -#_ adf]lhd btf{ ePsfn] k|bz{gL, d]nf tyf o:t} k|s[ltsf sfo{qmd ;dfKt
ePsf] ;ft lbg leq sf/f]jf/ btf{ ug{]n] ;DalGwt cfGtl/s /fh:j sfof{no jf s/bftf ;]jf
sfof{nodf d"No clej[l4 s/ ljj/0f / d"No clej[l4 s/ bflvnf u/L c:yfoL btf{ vf/]hLsf
nflu :yfoL n]vf gDa/sf] ;Ssn k|df0fkq, c:yfoL btf{ ePsf] cj:yfsf] s/ r'Qmf k|df0f
kq / cfof]hssf] l;kmfl/; ;lxt lgj]bg lbg' kg]{5 .
-%_ pklgod -$_ adf]lhd c:yfoL btf{ vf/]hLsf] lgj]bg k|fKt ePdf ;DalGwt s/ clws[tn]
s/bftfn] k]z u/]sf] d"No clej[l4 s/ ljj/0f tyf cGo sfuhft hf'ra'em u/L kGw| lbg leq
c:yfoL btf{ vf/]h u/L ;f] sf] hfgsf/L lgj]bsnfO{ lbg'kg]{5 .
#=!&=$ ;+o'Qm pkqmdsf] btf{ vf/]hL k|s[of
d"No clea[l4 s/df P]gsf] bkmf !)v= adf]lhd btf{ ePsf ;+o'Qm pkqmdsf] btf{ vf/]hLsf
;DaGwdf P]gdf pNn]v ul/Psf] 5 . btf{ vf/]hLsf ;DaGwdf P]gsf] bkmf !)v= sf] pkbkmf
-#_ df lgDg Joa:yf /x]sf] 5M
æpkbkmf -!_ adf]lhd btf{ ePsf] ;+o'Qm pkqmdn] To:tf] pkqmd v8f ubf{ u/]sf] ;Demf}tfdf
tf]lsPsf] cjlw ;dfKt ePkl5 btf{ vf/]h u/fpg' kg]{5 .Æ
P]gdf ;+o'Qm pkqmdsf] btf{ vf/]h ug'{ kg]{ ;do pNn]v 5 . btf{ ePsf] ;+o'Qm pkqmdn] btf{
vf/]h u/fpg' kg]{ egL tf]lsPsf] ;dodf cg';"rL !! adf]lhdsf] s/ ljj/0f k]z ug'{ kb{5 .
o; afx]s ;+o'Qm pkqmdsf] btf{ vf/]hL ;DaGwL 5'6\6} k|s[of P]g tyf lgodfjnLdf pNn]v
ul/Psf] 5}g . t;y{, ;+o'Qm pkqmdsf] btf{ vf/]hL ubf{ :yfoL ?kdf d"No clea[l4 s/df btf{
ePsf s/bftfsf] btf{ vf/]hL ubf{ ckgfOg] kl/R5]b #=!&=@=! df pNn]v ePsf] k|s[ofnfO{ g}
cjnDag ug'{ kb{5 .
#=!* btf{ vf/]h x'+bf df}Hbftdf /x]sf j:t' laqmL ePsf] dflgg]M
btf{ vf/]hL x'bfsf jvt df}Hbftdf /x]sf] s/of]Uo j:t' tyf k"FhLut ;DklQsf] s/ s6[L jf s/
lkmtf{ lnO{;s]sf] cj:yf x'g ;S5 . To;}n] klxnf s/ s6[L ;'ljwf lnO{ ;s]sf / btf{ vf/]hLsf]
cj:yfdf df}Hbftdf /x]sf j:t' tyf k"FhLut ;DklQsf] jhf/ d"Nodf laqmL ePsf] dfgL s/
c;'n ug'k5{ . btf{ vf/]hLsf avt df}Hbftdf /x]sf] j:t'df s/ c;'n ug]{ af/]df P]gsf] bkmf
!! sf] pkbkmf -$_ n] lgDg Joj:yf u/]sf] 5 .
53
bkmf !!-$_ klxn] s/ s§L ;'ljwf lnO{ ;s]sf j:t'dWo] btf{ vf/]h x'Fbfsf avt afFsL /x]sf]
k"FhLut ;fdfg ;d]tsf] df}HbftnfO{ ahf/ d"Nodf cfk"lt{ u/]sf] dfgL s/ lgwf{/0f u/L c;'n
ul/g]5 .
:ki6Ls/0f M o; pkbkmfsf] k|of]hgsf] nflu æk"FhLut ;fdfgÆ eGgfn] s'g} ;DklQ jf
;DklQsf] s'g} efu / s/ nfUg] sf/f]af/df k|of]u x'g] ;DklQ ;Demg' k5{ .
o; ;DaGwdf lgDg pbfx/0faf6 yk k|i6 kfl/Psf] 5 M
pbfx/0f #=(
dfgf}+ >L svu zdf{n] cfkm\gf] sf/f]jf/ d"No clej[l4 s/df btf{ u/L s/of]Uo j:t'sf] sf/f]jf/
ug{] u/]sf /x]5g\ . lghn] cfˆgf] sf/f]jf/sf] l;nl;nfdf Pp6f sf/ / 6f6f df]jfOn uf8L
;d]t v/Lb u/L s/ s§L lnPsf /x]5g\ . lghn] 3/fo;L sf/0fn] ubf{;f] sf/f]jf/ ug{ 5f8]5g\ .
sf/f]jf/ aGb ubf{ avt pgL;+u s]xL s/of]Uo j:t' / sf/ ;d]t b'O{j6f uf8L h:tf k'FhLut
;fdfg df}Hbftdf /x]5g .
btf{ vf/]hL ubf{sf avt pQm s/of]Uo j:t' / ;jf/L ;fwg laqmL gePtf klg sf/f]jf/ ug{
5f8]sfn] lghn] k|rlnt jhf/ d"Nodf laqmL u/]sf] dfgL s/ lgwf{/0f u/L s/ c;'n ug{'kg{]
x'G5 .

d"No clej[l4 s/ P]g tyf lgodfjnLdf ;+zf]wg jf kl/jt{gsf] sf/0fn] ;flasdf d"No clej[l4
s/ nfUg] s'g} j:t' jf ;]jf xfn s/ 5'6 x'g] j:t' jf ;]jfsf] ?kdf kl/jt{g x'g ;Sb5 . s/
of]Uo j:t' jf ;]jf s/ 5'6 x'g] j:t' jf ;]jfsf] ?kdf kl/jt{g ePkZrft\ pQm sf/f]jf/ ug]{
JolQm klg s/of]Uo JolQmaf6 s/ 5'6 x'g] JolQmsf] ?kdf kl/jt{g x'G5 . s/of]UoJolQmaf6 s/
5'6 x'g] JolQmsf] ?kdf kl/jt{g ePkZrft\ btf{ vf/]hLsf] k|lqmof k|f/De ug'{kb{5 . df}Hbftdf
/x]sf Jofkfl/s Pj+ k"+hLut j:t'sf] ;DaGwdf P]gsf] bkmf !! sf] pkbkmf -$_ adf]lhd ahf/
d"Nodf cfk"lt{ ePsf] dfgL s/ lgwf{/0f ug'{kb{5 .
o;} u/L d"No clej[l4 s/ k|of]hgsf] nflu btf{ /x]sf] s'g} JolQmn] ljleGg j:t' jf ;]jfsf]
sf/f]jf/ u/]sf] x'g ;Sb5 . pQm JolQmn] sf/f]jf/ ug]{ ljleGg j:t' jf ;]jf dWo] sfg"gdf ePsf]
kl/jt{gsf] sf/0fn] cf+lzs ?kdf s]xL j:t' jf ;]jfx? s/of]Uo j:t' jf ;]jfaf6 s/ 5'6 x'g] j:t'
jf ;]jfsf] ?kdf kl/jt{g ePsf] cj:yfdf pQm JolQmn] btf{ vf/]h ug'{kb}{g . t/ s/ 5'6df
kl/jt{g ePsf j:t' jf ;]jf v/Lb, k}7f/L jf pTkfbg ubf{sf avt lt/]sf] s/ ;flasdf s6[L
bfjL ul/;s]sf] eP d"No clej[l4 s/ P]g, @)%@ sf] bkmf %-#_ adf]lhd To:tf s/ 5'6 x'g] j:t'
jf ;]jfx?sf] v/Lbdf lt/]sf] s/ bkmf !& adf]lhd s/ s6[L bfjL ug{ g;lsg] / bkmf @$
adf]lhd s/ lkmtf{ lbg g;lsg] ePsf] x'+bf o;/L s/ s6[L ;'ljwf gkfPsf] xb ;Ddsf] /sd
s/bftfn] P]gsf] bkmf !* adf]lhd k]z ug]{ s/ ljj/0fsf] cGo yk36 dxnsf] 8]lj6tkm{
pNn]v u/L :jo+ cfkm}n] lx;fa ldnfg ug'{kb{5 . olb s/bftf :jod\n] ;dfof]hg u/]sf]
gkfOPdf s/ clws[tn] P]gsf] bkmf @)-!_-v_ sf] clwsf/ k|of]u u/L btf{ vf/]hLsf] cj:yf eP
P]gsf] bkmf !!-$_ adf]lhd / btf{ vf/]h gu/L sf/f]jf/nfO{ lg/Gt/tf lbO{ /x]sf] cj:yf ePdf

54
 P]gsf] bkmf !&-$_ adf]lhd df}Hbftdf /x]sf To:tf j:t'x?nfO{ k|rlnt ahf/ d"Nodf laqmL
ePsf] dfgL s/ lgwf{/0f ug'{ kg]{ sfg"gL Joj:yf /x]sf] 5 . o; ;DaGwdf lgDg pbfx/0faf6
k|i6 kfl/Psf] 5 M
pbfx/0f #=!)
cfly{s P]g, @)&) adf]lhd d"No clej[l4 s/ P]g, @)%@ sf] cg';"rL ! df ;+zf]wg u/L
;f]nf/ ln8 l8=;L aQLx?, ;f}o{ tfk pmhf{ ;DaGwL pks/0f / kf6{k"hf{x?df d"No clej[l4
s/ 5'6 x'g] Joj:yf ePsf] 5 . dfgf}+ @)&) ;fn >fj0f ! ut]eGbf klxn]b]lv pQm j:t'x?sf]
sf/f]jf/ ug]{ JolQm d"No clej[l4 s/df btf{ /x]sf] 5 . pQm JolQmsf] df}Hbft clen]v
adf]lhd @)&) ;fn cfiff9 d;fGtdf cGo s/ nfUg] j:t'sf] cltl/Qm ? % nfv a/fa/sf
;f]nf/ ln8 l8=;L aQLx?, ;f}o{ tfk pmhf{ ;DaGwL pks/0f / kf6{k"hf{x? klg df}Hbftdf
/x]sf 5g\ . df}Hbftdf /x]sf tL j:t'x?df s/bftfn] ;flasdf ? ^%,))) s/ s6[L bfjL
ul/;s]sf] cj:yf /x]sf] 5 .
o:tf] cj:yfdf @)&) >fj0f ! ut]bl] v s/ 5'6 x'g] j:t'sf] ?kdf kl/jt{g ePsf] x'+bf tL
j:t'x? cfk"lt{ ubf{ s/ ;+sng ug{ ;lsb}g . ;fy} P]gsf] bkmf %-#_ adf]lhd s/ 5'6 x'g]
j:t' jf ;]jfdf lt/]sf] s/ s6[L bfjL ug{ g;lsg] ePsf] x'+bf k|ydtM s/bftf :jo+ cfkm}n]
;fljsdf s/ s6[L bfjL u/]sf] ? ^%,))) nfO{ @)&) >fj0f dlxgfsf] s/ ljj/0f k]z ubf{
pQm s/ ljj/0fsf] cGo yk36 dxnsf] 8]lj6tkm{ pNn]v u/L ;dfof]hg ug'{kb{5 .
olb pQm s/bftfn] :jo+ ;dfof]hg u/]sf] gkfOPdf P]gsf] bkmf @)-!_-v_ adf]lhd s/
clws[tn] ? ^%,))) sf] s/ lgwf{/0f u/L c;'n ug'{kb{5 . s/bftfn] o:tf] qm]l86 /sd
:jo+ ;dfof]hg gu/]sf] sf/0fn] kl5sf s/ cjlwsf] ltg'{kg]{ s/ bfloTjdf s'g} c;/ k/]sf]
gkfOPdf -cyf{t\ s/ k/LIf0f ubf{ s/bftf nuftf/ qm]l86 cj:yfdf /x]sf] k'li6 ePdf_ s/
clws[tn] s/ lgwf{/0f ubf{ P]gsf] bkmf !(, bkmf @^ / bkmf @( adf]lhdsf] ykb:t'/, Aofh
/ hl/jfgf ug'{ x'+b}g .
#=!( btf{ vf/]h ub}{df s/ bfloTjaf6 pGd'lQm gkfOg]M
s'g} JolQmsf] btf{ vf/]h x'+b}df btf{ sfod /x+bfsf] ;dosf] ;f] JolQmsf] gfddf sfod /x]sf]
s/ bfloTj ltg'{ gkg]{ u/L P]gn] pGd'lQm lbPsf] 5}g . cyf{t, s'g} JolQmsf] s'g} sf/0fn] btf{
vf/]h ePdf ;f] JolQmn] btf{ vf/]h x'g' eGbf cufl8sf] ltg{ a'emfpg af+sL s/ /sd ltg'{
a'emfpg' kb{5 . o; ;DjGwdf P]gsf] bkmf !! sf] pkbkmf -%_ n] lgDg Joj:yf u/]sf] 5 M
bkmf !!-%_ s/ nfUg] j:t' jf ;]jfsf] sf/f]jf/ x'+bf s'g} s'/f u/]sf] jf gu/]sf] sf/0fn] o;
P]g adf]lhd ug'kg]{ sfo{ tyf bfloTj af+sL ePdf ;f] s/bftfsf] btf{ vf/]h x'b}df To:tf]
bfloTjaf6 To:tf] s/bftfn] pGd'lQm kfpg] 5}g .
P]gsf] o; Joa:yf cg';f/ s/ ltg{ af+sL /x]sf] s'g} JolQmsf] btf{ vf/]h ePdf klg lghn]
cfkm\gf] af+sL s/ e'Qmfg ug'{ kb{5 . lghn] af+sL s/ e'Qmfg gu/]df P]g tyf lgodfjnLn]
tf]s]sf k|s[of cg';f/ s/ clws[tn] To:tf] aSof}tf s/ c;'n pk/ ug'{ kb{5 .

55
 o; ;DaGwdf lgDg pbfx/0faf6 yk k|i6 kfl/Psf] 5 M
pbfx/0f #=!!
dfgf}+ s'g} Ps s/bftfn] btf{ x'+bfsf avt lbj; ;Knfo;{ eGg] cfk"lt{stf{jf6 ?= %) nfvsf]
s/of]Uo ;fdfg v/Lb u/L pQm ;fdfg ljleGg JolQmnfO{ ?= ^) nfvdf ljqmL u/]sf] /x]5 .
p;n] ;f] v/Lb tyf ljqmL b'j} gb]vfO{ cGo sf/f]jf/sf] dfq ljj/0f k]z u/]sf] /x]5 . kl5
p;n] sf/f]jf/ ug{ 5f8]sf] sf/0f btf{ vf/]h u/]5 . z'?df s/ k|zf;gnfO{ ;f] s'/fsf] hfgsf/L
gePsf] sf/0f btf{ vf/]hL eP5 . kl5 s/ k|zf;gnfO{ lghn] u/]sf] cGo sf/f]jf/sf] ;"rgf
k|fKt eP5 . o:tf] cj:yfdf btf{ vf/]hL e};s]tf klg btf{ x''bfsf jvt u/]sf] sf/f]jf/jf6
;[hgf ePsf] s/ bfloTjf6 p;n] pGd'lQm kfpb}g . btf{ vf/]hL e};s]tfklg lgodfg';f/ s/
ltg'{kg]{ x'G5 . o:tf] cj:yfdf gb]vfPsf] sf/f]jf/df s/ lgwf{/0f u/L s/ c;'n ug{'kb{5 .

#=@) sf/f]jf/sf] :jfldTj x:tfGt/0fdf s/ gnfUg]M

d"No clej[l4 s/ P]g, @)%@ sf] bkmf % adf]lhd P]gsf] cg';"rL ! df plNnlvt j:t' tyf
;]jf afx]s cGo j:t' tyf ;]jfsf] laqmL ljlgdo jf x:tfGt/0f ubf{ sf/f]jf/ d"Nodf s/ nfUg]
Joj:yf u/]sf] 5 . ;fdfGotof sf/f]jf/sf] :jfldTj x:tfGt/0f s/of]Uo sf/f]jf/ xf] tyflk
P]gsf] bkmf %s n] btf{ ePsf] JolQmx?aLr sf/f]jf/sf] :jfldTj x:tfGt/0f ubf{ jf btf{ ePsf]
JolQmsf] d[To' eO{ xsjfnfsf] gfddf sf/f]jf/sf] :jfldTj x:tfGt/0f ubf{ d"No clej[l4 s/
gnfUg] ljz]if Joj:yf u/]sf] 5 . b]xfosf] cj:yfdf sf/f]jf/sf] :jfldTj x:tfGt/0f x'g] ub{5
M
-s_ Psn :jfldTjdf /x]sf] Joj;fosf] xsdf k|f]k|fO6/sf] d[To' ePsf] jf Joj;fo ;+rfng ug{
c;Ifd ePsf] cj:yfdf sf/f]jf/sf] :jfldTj xsjfnfdf x:tfGt/0f ug'{kg]{ cj:yf,
-v_ Psn :jfldTjdf /x]sf] Joj;fo ljleGg xsjfnfdf c+za08f ug'{kg]{ cj:yf,
-u_ Psn :jfldTjdf /x]sf] Joj;fonfO{ ;fem]bf/L jf k|fOe]6 lnld6]8 sDkgLdf ?kfGt/0f
u/]sf] cj:yf,
-3_ s'g} ;fem]bf/L kmd{ lj36g eO{ k|fOe]6 lnld6]8 sDkgLdf ?kfGt/0f u/]sf] cj:yf,
-8=_ ljleGg Joj;fox? Ps cfk;df PsLs/0f -Integration_ x'g], ufleg] -Merger_
ePdf ljleGg Joj;fox?sf] laqmL, sfg"gL cj:yfdf x'g] kl/jt{g, Ps cfk;df PsLs/0f
-Integration_, ufleg] -Merger_ jf k|f]k|fO6/sf] xsjfnfdf :jfldTj x:tfGt/0f x'g]
pko'{Qm cj:yfdf Joj;fosf] ;DklQ tyf bfloTj k"0f{ jf cf+lzs?kdf x:tfGt/0f x'g] ub{5 .
o:tf] sf/f]jf/df d"No clej[l4 s/ nufp+bf s/ t6:ytf sfod gx'g,] nufgL k|efljt x'g],
s/bftf Pj+ s/ k|zf;g b'a}sf] nflu sfof{Gjogof]Uo b]lvb}g . :jfldTj x:tfGt/0f ug]{
cj:yfdf s/ nufp+bf JolQmn] tTsfn} cTolws s/ bflvnf ug'{ kg]{ t/ :jfldTj u|x0f
ug{] btf{ ePsf] JolQmn] ;f] s/ cjlwdf s/ s6[L bfjL u/] tfklg nfdf] cjlw;Dd ldnfg
ul//xg' kg]{ / ^ dlxgfkZrft\ pQm JolQmn] s/ lkmtf{ bfjL u/]sf] v08df s/ lkmtf{ lbg'

56
 kg]{ cj:yf l;h{gf x'g] ePsf] x'+bf ;}4flGts Pj+ Jojxfl/s kIfnfO{ Wofgdf /fvL sf/f]jf/sf]
:jfldTj x:tfGt/0fdf d"No clej[l4 s/ gnfUg] Joj:yf ul/Psf] 5 . o; ;DaGwdf P]gdf
b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf %s= sf/f]jf/sf] :jfldTjsf] x:tfGt/0fdf s/ gnfUg]M -!_ o; P]gdf cGoq h'g;'s} s'/f
n]lvPsf] eP tfklg btf{ ePsf] JolQmn] cfkm"n] ub}{ cfPsf] sf/f]jf/ cGo s'g} btf{ ePsf]
JolQmnfO{ laqmL u/]df jf lghsf] d[To' eO{ xsjfnfsf] gfddf sf/f]jf/ x:tfGt/0f ePdf
To;/L x'g] :jfldTjsf] x:tfGt/0fdf s/ nfUg] 5}g . To;/L sf/f]jf/ laqmL ubf{ jf x:tfGt/0f
ubf{ btf{ ePsf] JolQmn] ;f] s'/fsf] hfgsf/L tf]lsP adf]lhd ljefunfO{ lbg' kg]{5 .
-@_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] ePtfklg sfg"g adf]lhd btf{ x'g'kg]{ jf ePsf] s'g}
pBf]u jf Joj;fosf] x:tfGt/0f ePdf :jfldTj k|fKt ug]{n] x:tfGt/0f ug]{sf] sfg"gåf/f
lglb{i6 u/] jdf]lhd s/sf] bfloTj Joxf]g'{ kg]{5 .
-#_ pkbkmf -@_ sf] cwLgdf /xL :jfdLTj k|fKt ug]{n] o; P]g adf]lhd tf]lsPsf] cjlw;Dd -x:
tfGt/0f x'g' cl3 / kl5;Ddsf]_ To:tf] pBf]u jf Joj;fosf] sf/f]jf/sf] n]vf, vftfjxL tyf
lx;fj lstfa ;'/lIft /fVg' kg]{ bfloTj jxg ug'{ kg]{5 .
sf/f]jf/sf] x:tfGt/0fsf] ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod !! df b]xfo
adf]lhdsf] Joj:yf /x]sf] 5 M
lgod !!= sf/f]jf/sf] x:tfGt/0f M -!_ s'g} btf{ ePsf] JolQmn] cfkm"n] ub}{ cfPsf] sf/f]jf/ cGo
s'g} JolQmnfO{ k"0f{ jf cf+lzs ?kdf x:tfGt/0f u/]df To;/L sf/f]jf/ x:tfGt/0f u/]sf] ldltn]
;ft lbgleq cg';"rL $ adf]lhdsf] 9f+rfdf ;Dk"0f{ ljj/0fx? v'nfO{ ;f] s'/fsf] hfgsf/L
;DalGwt s/ clws[tnfO{ lbg' kb{5 .
-@_ pklgod -!_ adf]lhd sf/f]jf/sf] x:tfGt/0f ePdf x:tfGt/0fsf zt{x?sf cwLgdf
/xL x:tfGt/0fstf{sf] xs, clwsf/ tyf bfloTjx? ;d]t x:tfGt/0f x'g]5 .
-#_ ;DalGwt s/ clws[tn] sf/f]jf/ x:tfGt/0f;+u ;DalGwt b'a} kIfnfO{ cfkm\gf]
/f]xa/df /fvL P]g / o; lgodfjnL adf]lhd lghx?n] k"/f ug'{ kg]{ bfloTjsf ;DaGwdf
cfjZos lgb]{zg lbg ;Sg]5 . o;/L lbOPsf] lgb]{zgsf] kfngf ug'{ lghx?sf] st{Jo x'g]5 .
sf/f]jf/sf] :jfldTj x:tfGt/0f ug]{ ;DaGwdf lgDg sfo{ljlw ckgfpg' kb{5M
-s_ sf/f]jf/sf] :jfldTj x:tfGt/0f ug'{ k"j{ ;f] cjlw;Ddsf] s/ ljj/0f k]z ug'{ kb{5 .
olb :jfldTj x:tfGt/0f ug]{ ;flassf] s/bftfn] ;f] cjlw;Ddsf] s/ ljj/0f k]z ug{
g;Sg] dgfl;a dflkmssf] sf/0f ePsf] cj:yfdf :jfldTj u|x0f ug]{ gof+ s/bftfn]
;fljssf] dflnsn] k]z ug'{ kg]{ t/ gu/]sf s/ ljj/0f k]z ug'{ kg]{5 . gfd;f/L
ldltkZrft\ s'g} cjlw jfkt ;fljssf] dflnssf] gfddf k]z ul/Psf] s'g} ljj/0f gof+
s/bftfn] k]z u/]sf] dflgg]5 .
-v_ sf/f]jf/sf] :jfldTj x:tfGt/0f ug'{ k"j{ ;f] cjlw;Ddsf] s/ aSof}tf eP ;f] ;d]t
bflvnf ug'{ kb{5 . olb :jfldTj x:tfGt/0f ug]{ ;flassf] s/bftfn] ;f] cjlw ;Ddsf]
s/ aSof}tf bflvnf ug{ g;Sg] dgfl;a dflkmssf] sf/0f ePsf] cj:yfdf :jfldTj
u|x0f ug]{ gof+ s/bftfn] ;fljssf] dflnsn] u/]sf] cfk"lt{ jfkt ltg'{ kg]{ s'g} s/
af+sL eP ;f] nufot p;n] cfkm\gf] df}Hbft tyf ;DklQ jfkt ltg'{ kg]{ d"No clej[l4

57
 s/ ltg{ d~h'/ ug'{ kb{5 . gfd;f/L ldltkZrft\ s'g} cjlw jfkt ;fljssf] dflnssf]
gfddf bflvnf u/]sf] s/ gof+ s/bftfn] bflvnf u/]sf] dflgg]5 .
-u_ sf/f]jf/ x:tfGt/0f x'g'k"j{ ;fljssf] dflnsn] s/ nfUg] j:t' jf ;]jf v/Lb u/]sf] pQm
v/Lb ePsf j:t'sf] df}Hbft clen]vdf hlgPsf] / sf/f]jf/ ePsf] t/ s'g} sf/0fj;
;f]sf] s/ s6[L bfjL u/L g;s]sf] cj:yf eP sf/f]jf/ x:tfGt/0f kZrft\ gof+ s/bftfn]
pQm s/ s6[L bfjL ug{ ;Sb5 .
-3_ gof+ s/bftfn] s/ lkmtf{, qm]l86 ;dfof]hg jf o:t} s'g} e'QmfgL jf e'QmfgL ;/xsf]
/sd k|fKt u/]sf] cj:yfdf pQm /sddf ;flassf] dflnssf] s'g} clwsf/ eP ;f] ;d]t
x:tfGt/0f ePsf] dflgg]5 . o:tf] /sd pk/ ;fljssf] dflnsn] xs bfjL l;h{gf ug{
;Sb}g .
-8=_ d[To' jfx]s cGo sf/0fn] sf/f]jf/sf] :jfldTj x:tfGt/0f ug]{ ;DaGwdf ;flassf] s/bftfn]
;+:yfut lg0f{o u/L ;f] lg0f{osf] k|ltlnlk lgj]bg ;fy ;+nUg /fVg'kb{5 . o;} u/L gof+
s/bftfn] klg pQm sf/f]jf/sf] :jfldTj u|x0f ug]{ ;DaGwdf cflwsfl/s lg0f{o u/L
;f]sf] k|ltlnlk ;d]t ;+nUg /fVg'kb{5 .
-r_ cf+lzs ?kdf sf/f]jf/ x:tfGt/0f ul/Psf] cj:yfdf ;fljssf] s/bftfn] slt d"Nof+sg
ul/Psf] s'g s'g ;DklQ jf df}Hbftx? cfkm";+u} /fv]sf] xf] ;f]sf] lj:t[t km]xl/:t /
ljj/0f tof/ u/L /fVg' kb{5 .
-5_ sf/f]jf/ x:tfGt/0f ;DaGwL lg0f{o ubf{ d"No clej[l4 s/ lgodfjnL, @)%# sf] cg';"rL
$ adf]lhdsf] sf/f]jf/ x:tfGt/0f kmf/fd clgjfo{?kdf tof/ u/L :jfldTj u|x0f ug]{
gof+ s/bftf -dflns jf ;fem]bf/ jf ;+rfns jf sDkgL ;lrj jf k|zf;s_ / :jfldTj
jf xs 5f8\g] ;fljssf] s/bftf -dflns jf ;fem]bf/ jf ;+rfns jf sDkgL ;lrj jf
k|zf;s_ b'as } f] gfd, ldlt, b:tvt u/fpg' kb{5 .
-h_ ;fljssf] s/bftfsf] ;Dks{ 7]ufgf ;d]t ;'/lIft /fVg' kb{5 .
-em_ pQm sf/f]jf/ x:tfGt/0f kmf/fdsf] Ps Ps k|lt b'a} kIfnfO{ ;d]t lbg' kb{5 .
-`_ sf/f]jf/sf] :jfldTj u|x0f ug]{ JolQm d"No clej[l4 s/df btf{ ePsf] x'g' kb{5 .
-6_ sf/f]jf/sf] :jfldTj x:tfGt/0f ug]{ ldlt eGbf cl3Nnf] s/ cjlw ;Ddsf] s/ ljj/0f /
sf/f]jf/ x:tfGt/0f x'g] dlxgfsf] ! ut]b]lv sf/f]jf/ x:tfGt/0f ug]{ lgj]bg ldlt;Ddsf]
cjlwsf] d"No clej[l4 s/ lgodfjnL, @)%# sf] cg;"rL !! adf]lhdsf] s/ ljj/0f
;flassf] s/bftfn] k]z ug{'kg{]5 .
-7_ sf/f]jf/sf] :jfldTj x:tfGt/0f x'g] lbgdf ;flassf] s/bftfsf] d"No clej[l4 s/
qm]l86 /sd af+sL /x]sf] eP pQm /sd ;fljssf] s/bftfn] pko'{Qmfg';f/sf] d"No
clej[l4 s/ lgodfjnL, @)%# sf] cg;"rL !! df ;dfof]hg ug'{ kb{5 .
-9_ o;/L ;dfof]hg ul/Psf] qm]l86 /sdnfO{ gof+ s/bftfsf] lx;fadf ;dfof]hg ug]{
p2]Zon] pQm /sd a/fa/sf] qm]l86 P8efO; dfkm{t gof+ s/bftfnfO{ lghn] k]z ug]{
klxnf] s/ ljj/0fsf] cGo yk36 dxnsf] qm]l86tkm{ ;dfof]hg ug{ cfb]z hf/L ug'{
kb{5 .
58
 kl/R5]b $
j:t' jf ;]jfsf] cfk"lt{

j:t' tyf ;]jfsf] laqmL, ljlgdo jf s'g} k|sf/n] :jfldTj x:tfGt/0f ug]{ sfo{ jf To; ;DaGwL cg'dlt
lbg] jf 7]Ssf k6[f ug]{ sfo{nfO{ cfk"lt{ elgG5 . d"No clej[l4 s/ k|of]hgsf] nflu s/of]Uo j:t' tyf
;]jfsf] cfk"lt{sf] :yfg tyf ;dosf] dxTjk"0f{ e"ldsf /x]sf] x'G5 . j:t' tyf ;]jfsf] pTkfbg, lgdf{0f,
laqmL, ljlgdo, x:tfGt/0f cflbdf cfk"lt{sf] :yfg / ;do km/s km/s /x]sf] x'g;S5 . s/of]Uo
j:t' tyf ;]jfsf] cfk"lt{sf] :yfg g]kfn ePdf d"No clej[l4 s/ P]g, @)%@ cfslif{t x'G5 . j:t' tyf
;]jfsf] cfk"lt{ :yfg tyf ;dosf] ;DaGwdf o; kl/R5]bdf JofVof ul/Psf] 5 .
$=! cfk"lt{sf] kl/efiffM
j:t' tyf ;]jfsf] laqmL, ljlgdo jf s'g} k|sf/n] :jfldTj jf k|of]uflwsf/ x:tfGt/0f ug]{ sfo{nfO{
cfk"lt{ elgG5 . P]gsf] bkmf @-5_ n] cfk"lt{sf] kl/efiff b]xfo adf]lhd u/]sf] 5M
bkmf @ -5_ cfk"lt{ eGgfn] k|ltkmn lnO{ jf glnO{ s'g} j:t' jf ;]jf laqmL, ljlgdo,
x:tfGt/0f ug]{ sfo{ jf tt\;DaGwL cg'dlt lbg] jf 7]Ssf k6[f ug]{ sfo{ ;Demg' k5{ .
k|ltkmn eGgfn] j:t' jf ;]jfsf] cfk"lt{ ubf{ ;f]sf] d"No jfkt k|fKt x'g] d'b|f,
j:t' jf ;]jf jf cGo s'g} :j?ksf] k|ltkmnnfO{ ;Demg' kb{5 . s/of]Uo cfk"lt{ eP tfklg btf{
ePsf] jf btf{ x'g' kg]{ st{Ao ePsf] JolQmn] cfk"lt{ u/]sf] / ;f] cfk"lt{ jfkt k|ltkmn k|fKt
u/]sf] v08df dfq d"No clej[l4 s/ P]g cfslif{t x'G5 . s/of]Uo cfk"lt{sf] kl/efiffdf lgDg
tTjx? ;dfj]z ePsf x'G5g\ M
s= j:t' tyf ;]jfsf] v/Lb laqmL ljlgdo jf xs x:tfGt/0f jf tt\ ;DaGwL cg'dlt lbg]
jf 7]Ssf k6[f ePsf] x'g'kb{5,
v= cfk"lt{ cfˆgf] If]qflwsf/ (Within own Jurisdiction)cGtu{t ePsf] x'g'kb{5 .
cyf{t o:tf] cfk"lt{ g]kfnleq ul/Psf] x'g'kb{5,
u= cfk"lt{ s'g} Joj;fo ;+rfng ug]{ l;nl;nfdf ul/Psf] x'g'kb{5,
3= cfk"lt{ s'g} s/ 5'6 x'g] cfk"lt{;+u ;DalGwt x'g' x'+b}g,
8= cfk"lt{ jfkt cfk"lt{stf{n] k|ltkmn k|fKt u/]sf] jf k|fKt u/]sf] dflgPsf] cj:yf
x'gk' b{5 .
o; ;DaGwdf lgDg pbfx/0fn] yk k|i6 kfg]{5 M
pbfx/0f $=!
dfgf}+ s'g} JolQmn] lrgLsf] laqmL lat/0f ub{5 eg] P]gsf] bkmf @-5_ adf]lhd To;nfO{
j:t'sf] cfk"lt{ elgG5 . o;} u/L s'g} JolQmn] z}lIfs k/fdz{ ;]jf pknAw u/fp+5 eg]
To;nfO{ ;f]xL bkmf adf]lhd ;]jfsf] cfk"lt{ ePsf] dflgG5 . oL j:t' tyf ;]jfsf] cfk"lt{ d"No
clej[l4 s/df btf{ ePsf] JolQmn] u/]df d"No clej[l4 s/ cfslif{t x'G5 eg] btf{ gePsf]
JolQmn] u/]sf] /x]5 eg] d"No clej[l4 s/ cfslif{t x'+b}g .
59
 o; ;DaGwdf lgDg pbfx/0fn] yk k|i6 kfg]{5 M
pbfx/0f $=@
dfgf}+ /fd :6];g/L k;nn] Zofd :6];g/Laf6 ?= Ps nfv ?k}ofdf % j6f lk|G6/ v/Lb u/]sf]
/x]5 . pQm % j6f lk|G6/sf] d"No jfkt /fd :6];g/Ln] Zofd :6];g/LnfO{ ;f] /sd gub}
e'Qmfg u/]df jf ;f] /sd a/fa/sf] cGo s'g} j:t' cfk"lt{ u/]df jf Zofd :6];g/Laf6 k|fKt
ug'{ kg]{ s'g} /sddf ldnfg u/]df Zofd :6];g/Ln] pQm lk|G6/ jfktsf] k|ltkmn k|fKt u/]sf]
/ /fd :6];g/Ln] v/Lb jfktsf] e'QmfgL u/]sf] dflgG5
$=@ cfk"lt{sf] :yfg / ;doM
d"No clej[l4 s/ uGtJo l;4fGt -Destination Principle_ df cfwfl/t /x]sf] 5 . s/ nfUg] j:t'
jf ;]jfsf] pkef]u g]kfnleq ePsf] 5 eg] To:tf] sf/f]jf/df d"No clej[l4 s/ cfslif{t x'G5 .
ljb]zaf6 cfoft x'g] j:t' g]kfnsf] e"lddf k|j]z u/]nuQ} eG;f/ cfslif{t ePem} d"No clej[l4 s/
klg cfslif{t x'G5 . j:t' s'g :yfgdf pTkfbg eof] eGg] ljifo s/ k|of]hgsf] nflu Tolt dxTjk"0f{
x'+b}g, a? tL j:t'xx? s;n], slxn] / sxf+ k|fKt u/]sf] jf pkef]u u/]sf] xf] eGg] ljifo a9L
dxTjk"0f{ x'G5 . cGt/f{li6«o ;]jfsf] cfk"lt{ olsg ug]{ sfo{ lgs} sl7g x'g] ub{5 . j:t'sf] sf/f]jf/
df h:tf] ;]jf cfk"lt{df cfk"lt{sf] :yfg / ;do olsg ug{ sl7gfO{ x'G5 . P]gsf] bkmf % cg';f/
b]xfosf] cj:yfdf x'g] j:t' tyf ;]jfx?sf] Jofkfl/s cfk"lt{df d"No clej[l4 s/ cfslif{t x'G5M
bkmf % d"No clej[l4 s/ nfUg] M -!_ o; P]gdf cGoyf Joj:yf ePsf]df afx]s b]xfosf sf/f]jf/df
d"No clej[l4 s/ nfUg]5 M
s= g]kfnleq cfk"lt{ ePsf j:t' jf ;]jfdf,
v= g]kfnleq cfoft ul/Psf] j:t' jf ;]jfdf,
u= g]kfnaflx/ lgof{t ul/Psf] j:t' jf ;]jfdf
j:t' tyf ;]jfsf] cfk"lt{sf] :yfgsf] ;DaGwdf P]gsf] bkmf ^ df b]xfosf] Joj:yf ul/Psf] 5M
bkmf ^= cfk"lt{sf] :yfg / ;doM -!_ o; P]g adf]lhds/ lgwf{/0f / c;'n pk/ ug]{ k|of]hgsf]
nflu s'g} j:t' jf ;]jfsf] cfk"lt{ g]kfnleq jf aflx/ ePsf] s'/fsf] lgwf{/0f tf]lsP adf]lhd
x'g]5 .
o;} u/L lgodfjnLsf] lgod !% df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
lgod !%=j:t'sf] cfk"lt{sf] :yfgsf] lgwf{/0fM b]xfosf] :yfgnfO{ j:t'sf] cfk"lt{ ePsf] :yfg
dflgg]5M
-s_ laqmL u/L x:tfGt/0f ul/Psf] rn j:t'sf] cfk"lt{sf] :yfg hxf+ To:tf] j:t' laqmL ul/Psf] jf
x:tfGt/0f ul/Psf] 5 ;f]xL 7fpF,
o; ;DaGwdf lgDg pbfx/0fn] yk k|i6 kfg]{5 M
pbfx/0f $=#
sf7df8f}+sf Ps tof/L kf];fssf yf]s laqm]tfn] wgu9Lsf] s'g} v'b|f Jofkf/LnfO{ kf];fs laqmL
u/]sf] /x]5g\ . tof/L kf];fs s/ nfUg] j:t' xf] . pQm j:t'sf] laqmL sf7df8f}+af6 ePsf] x'Fbf
pQm j:t'sf] cfk"lt{sf] :yfg laqm]tfsf] sf/f]jf/ :yn sf7df8f}+ x'G5
60
-v_ :jfldTj kl/jt{g ul/P klg :yfg kl/jt{g ug{ g;lsg] crn j:t'sf] ;DaGwdf To:tf]
j:t' /x]sf] 7fpF,
o; ;DaGwdf lgDg pbfx/0fn] yk k|i6 kfg]{5 M
pbfx/0f $=$
dfgf}+ la/f6gu/l:yt g]kfn la:s'6 pBf]unfO{ s'g} csf]{ sDkgLn] v/Lb u/]sf] /x]5 .
la/f6gu/df :yflkt pBf]usf] btf{ sf7df8f}+ l:yt sDkgL /lhi6f/sf] sfof{nodf /x]sf] 5 .
pBf]u v/LblaqmL sf/f]jf/df z]o/x?sf] v/Lb laqmL x'g] ub{5 . z]o/ x:tfGt/0fdf d"No
clej[l4 s/ cfslif{t x'+b}g . ;fljssf z]o/wgLx?af6 gof+ z]o/wgL ;DaGwL ;Dk"0f{ sfg"gL
sfo{jfxL sf7df8f}+l:yt sDkgL /lhi6f/sf] sfof{noaf6 ePsf] /x]5 .
o:tf] cj:yfdf cfk"lt{sf] :yfg sf7df8f}+l:yt sDkgL /lhi6«f/sf] sfof{no geO{ la/f6gu/
l:yt pBf]usf] sf/f]jf/:yn g} x'G5 . pBf]u Psd'i6?kdf laqmL ePsf] / pBf]unfO{ Ps crn
j:t'sf] ?kdf dflgPsf] x'+bf ;f]xL :yfgnfO{ cfk"lt{sf] :yfg elgG5 .
-u_ cfoft ul/Psf] j:t'sf] ;DaGwdf To:tf] j:t' g]kfnleq cfoft ul/g] g]kfnsf]
eG;f/laGb",
-3_ s'g} pTkfbs jf laqm]tfn] s'g} j:t' :jo+ cfkm"nfO{ cfk"lt{ u/]df To:tf] j:t'sf] pTkfbs
jf laqm]tf /x]sf] :yfg .
o; ;DaGwdf lgDg pbfx/0fn] yk k|i6 kfg]{5 M
pbfx/0f $=%
e}/xjfdf /x]sf] Ps kmnfd pBf]un] g]kfnu+hdf klg gofF sf/vfgf :yfkgf u/]sf] /x]5 .
g]kfnu+hdf :yfkgf e}/x]sf] sf/vfgfsf] nflu cfkm\g} pBf]uaf6 pTkflbt 58dWo] %))
lSj06n 58 k|of]u u/]5 . o:tf] cj:yfdf %)) lSj06n 58 cfk"lt{sf] :yfg e}/xjfl:yt
pBf]u x'G5 .
lgod !^ ;]jfsf] cfk"lt{ :yfgsf] lgwf{/0fM ;]jfsf] cfk"lt{ :yfg ;]jfaf6 nfe k|fKt ug]{ 7fp+
x'g]5 .
o; ;DaGwdf lgDg pbfx/0fn] yk k|i6 kfg]{5 M
pbfx/0f $=^
dfgf}+ g]kfnsf Ps sfg"g Joj;foLn] hd{gLsf] s'g} Pp6f sfg"gL kmd{nfO{ nfu" kbfy{;DaGwL
s'g} k/fdz{ ;]jf pknJw u/fPsf /x]5g\ . hd{gLdf /x]sf] sfg"gL kmd{n] To;sf] k|of]u
cd]l/sfdf y'gfdf /x]sf cfˆgf] u|fxs (client)nfO{ y'gfd'Qm ug{sf] nflu u/]sf] 5 . o:tf]
cj:yfdf k/fdz{ ;]jfsf] cfk"lt{ :yfg s'g b]znfO{ dfGg] < g]kfn, hd{gL jf cd]l/sf < k|:t't
pbfx/0fdf g]kfnsf] sfg"g Joj;foLn] hd{gLdf ;]jf cfk"lt{ u/]sf, ;f] ;]jfsf] pkef]u hd{gLsf]
sfg"gL kmd{n] u/]sf] / ;f] ;]jf pkef]u u/] jfkt ;]jf z'Ns hd{gLaf6 g]kfndf e'QmfgL
k7fOPsf] x'b+ f ;]jfsf] cfk"lt{:yfg hd{gL xf] .
olb hd{gLsf] kmd{sf] ;xof]udf g]kfnL sfg"g Joj;foLn] cd]l/sfsf] sf/fuf/df /x]sf] s}bLnfO{
;f]em} sfg"gL ;]jf k|bfg u/]sf] cj:yf ePdf cfk"lt{:yfg cd]l/sf x'GYof] .

61
cfk"lt{sf] ;do lgwf{/0f ubf{ laz]iftM aLhs hf/L ePsf], j:t' jf ;]jf u|x0f u/]sf] / e'QmfgL
u/]sf] ;donfO{ Wofg lbg'kb{5 . oL tLg cj:yfdWo] h'g klxn] 36\b5 To;nfO{ cfk"lt{sf] ;do
dflgG5 . j:t' jf ;]jfsf] cfk"lt{sf] ;do lgwf{/0fsf] ;DaGwdf P]gsf] bkmf ^-@_ df Joj:yf
ul/Psf] 5 .
bkmf ^-@_ o; P]g adf]lhd s/ lgwf{/0f / c;'n pk/ ug]{ k|of]hgsf] nflu s'g} j:t' jf
;]jfsf] cfk"lt{ b]xfosf] ;dodWo] h'g klxn] x'G5 ;f]xL ;dodf To:tf] j:t' jf ;]jfsf] cfk"lt{
ePsf] dflgg]5M
-s_ cfk"lt{stf{n] aLhs hf/L u/]sf] avt,
-v_ j:t'sf] cfk"lt{sf] xsdf k|fksn] cfk"lt{stf{sf] sf/f]jf/ :ynaf6 j:t'
p7fPsf] jf u|x0f u/]sf] avt,
-u_ ;]jfsf] cfk"lt{sf] xsdf ;]jf k|bfg ePsf] avt,
-3_ cfk"lt{stf{n] j:t' jf ;]jfsf] k|ltkmn k|fKt u/sf] avt .
dfly plNnlvt bkmf ^ sf] pkbkmf -@_ sf] v08 -s_ df plNnlvt aLhs hf/L u/]sf] ;dodf
cfk"lt{ ePsf] dflgg] ljifonfO{ lgDg pbfx/0fn] yk k|i6 kfg]{5M
pbfx/0f $=&
dx]Gb|gu/sf lrof Jofkf/L >L uf]ljGb n]vsn] emfkfsf lrof pTkfbs >L gf/fo0f /fha+zLnfO{
@)&@ kf}if @% ut] %)) lsnf]u|fd l;=l6=;L lrof dx]Gb|gu/ k7fO{ lbg cg'/f]w u/]sf] /x]5 .
>L n]vssf] cg'/f]wnfO{ :jLsf/ ub}{ >L /fha+zLn] @)&@ kf}if @* ut] 9'jfgL ;]jfdfkm{t lrof
/ ;f]sf] ? $),))) d"Nosf] s/ aLhs dx]Gb|gu/ k7fPsf] /x]5 . pQm lrof dx]Gb|gu/df
df3 @ ut] k'u]5 .
k|:t't pbfx/0fdf aLhs hf/L u/]sf], v/Lbstf{n] j:t' u|x0f u/]sf] / d"No e'QmfgL u/]sf]
;do km/s km/s /x]sf 5g\ . oL tLg ;dodWo] aLhs hf/L u/]sf] lbg klxnf ePsf] x'+bf
cfk"lt{sf] ;do @)&@ kf}if @* nfO{ dflgG5 .
plNnlvt bkmf ^ sf] pkbkmf -@_ sf] v08 -v_ adf]lhd j:t'sf] cfk"lt{sf] xsdf k|fksn]
cfk"lt{stf{sf] sf/f]jf/:ynaf6 j:t' p7fPsf] jf u|x0f u/]sf] avt cfk"lt{ ePsf] dflgg]
ljifonfO{ lgDg pbfx/0fn] yk k|i6 kfg]{5 M
pbfx/0f $=*
dfgf}+ sf7df8f}+ xf8{j]o/ eGg] k;n sf7df8f}+df ;+rfngdf /x]sf] 5 . pQm k;nn] ljleGg
l8n/x?af6 pwf/f]df l;d]06 v/Lb u/L sf/f]jf/ ub{5 . v/Lb ePsf] l;d]06 laqmL u/L /sd
k|fKt ePkl5 l8n/nfO{ e'QmfgL ug]{ u/]sf] / ;f]xL avt v/Lb sf/f]jf/sf] s/ aLhs lng]
u/]sf] /x]5 .
pko'{Qm pbfx/0fdf aLhs hf/L u/]sf] / k|ltkmn e'QmfgL u/]sf] ;doeGbf klxn] j:t' u|x0f
u/]sf]n] j:t' p7fPsf] jf u|x0f u/]sf] avtnfO{ cfk"lt{sf] ;do dflgG5 .
o;} u/L dfly plNnlvt bkmf ^ sf] pkbkmf -@_ sf] v08 -u_ df plNnlvt ;]jfsf] xsdf ;f] ;]jf
k|fKt ePsf] jf ;f] jfktsf] aLhs hf/L ePsf] jf e'QmfgL k|fKt ePsf] ;do dWo] h'g klxn] x'G5
;f] ;dodf ;f] ;]jf cfk"lt{ ePsf] jf k|fKt ePsf] dflgg]5 . o; ;DaGwdf lgDg pbfx/0fn] yk k|i6
kfg]5{ M
62
pbfx/0f $=(
dfgf}+ nf]s;]jf cfof]un] lghfdtL ;]jfsf] /f=k=t[tLo >]0fLsf] lj1fkg k|sfzg ug{ uf]/vfkq
;+:yfgnfO{ @)&@ sflt{s @% ut] cfOtaf/ kq n]vL ;f]xL lbg ;+:yfgdf btf{ u/fPsf] /x]5 .
la1fkg;DaGwL ;"rgf a'waf/sf] c+sdf 5flkg] ePsf] x'+bf uf]/vfkqsf] a'waf/ c+sdf pQm
;"rgf k|sflzt eP5 . la1fkg ;]jf a'waf/ k|bfg ePsf] x'+bf P]gsf] bkmf ^-!_-u_ adf]lhd
o; ljifonfO{ lgDg pbfx/0fn] yk k|i6 kfg]{5M
pbfx/0f $=!)
dfgf}+ svu 6'/ P08 6«fen k|f=ln=n] ljleGg lsl;dsf ko{6sLo ;]jf cfk"lt{ ub{5 . ko{6sLo
;]jf d"No clej[l4 s/ nfUg] ;]jf xf] . pQm k|f=ln=n] cfk"lt{ ug]{ ljleGg 6'/ Kofs]hx?sf]
a'ls+u ubf{ ljb]zL jf :jb]zL 6'/ sDkgL jf ko6{s clu|d e'QmfgL k|fKt ug]{ ub{5 . 6'/
Kofs]hdf a;f]af; vr{, vfgf vr{, ljleGg ko{6sLo :ynsf] cjnf]sg e|d0fsf] k|j]z z'Ns,
oftfoft z'Ns cflb ;dfj]z /x]sf] 5 . ljb]zL ko{6sx? g]kfn k|j]z u/] kl5 / :jb]zL
ko6{sn] e|d0f z'? kl5 pQm 6'/ Kofs]hsf] pkef]u ub{5g / pQm 6'/ Kofs]h ;dfKt eP
kZrft\ pQm k|f=ln=n] s/ aLhs hf/L ug]{ / af+sL /sd ljb]zL jf :jb]zL 6'/ sDkgL jf
ko{6saf6 e'QmfgL k|fKt ub{5 .
o;df ko{6sLo ;]jf cfk"lt{ ePsf] ;do, ;f] jfktsf] aLhs hf/L ePsf] ldlt eGbf cufj}
cyf{t 6'/ Kofs]h a'ls+usf avt clu|d e'QmfgL k|fKt ePsf] x'+bf ;f] ;donfO{ g} ;]jf
cfk"lt{sf] ;do dflgg]5 .
o;}u/L P]gdf s'g} j:t' jf ;]jf s'g ;dodf cfk"lt{ ePsf] xf] eGg] s'/f olsg ug]{ ;DaGwdf b]xfosf]
Joj:yf /x]sf] 5M
bkmf ^-#_ pkbkmf -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg b]xfosf cj:yfx?df b]xfoadf]lhdsf]
;donfO{ cfk"lt{ ;do dflgg]5M
-s_ lg/Gt/ ?kdf cfk"lt{ x'g] b"/;+rf/ ;]jf jf To:t} cGo ;fj{hlgs ;]jfx?sf]
xsdf aLhs hf/L ubf{sf] ;do,
-v_ s/f/ adf]lhd ls:tfaGbL ?kdf s'g} j:t' jf ;]jfsf] d"No PseGbf a9L
lbgdf cf+lzs?kdf e'QmfgL x'g] cj:yf ePsf]df e'QmfgL ePsf] jf s/f/df
e'QmfgL ug'{ kg]{ eg]/ pNn]v ul/Psf] lbgdWo] h'g klxn] x'G5 ;f] ;do,
-u_ o; P]g cGtu{t s/ s6[L ;'ljwf k|fKt gx'g] u/L k|of]u ePsf j:t' jf ;]jfsf]
xsdf To:tf] j:t' jf ;]jf k|of]u ePsf] ;do .

63
 o; ljifonfO{ lgDg pbfx/0fn] yk k|i6 kfg]{5M
pbfx/0f $=!!
sf7df8f}+ Go'/f]8sf] :6f/ 6]lnlehg k;nn] ls:tfjGbL ?kdf 6]lnlehg laqmL ug]{ u/]sf]
/x]5 . ;f] kmd{sf] ls:tfaGbL sfo{qmdsf] nflu tof/ ul/Psf] ;Demf}tfkq adf]lhd ?= @)
xhf/ d"Nosf] 6]lnlehg v/Lb ug]{ JolQmn] z'?df $) k|ltzt /sd cyf{t ?= * xhf/ gub
e'QmfgL ug'{ kg]{, To;kl5 dfl;s?kdf ?= ! xhf/ / dfl;s ! k|ltztn] Jofh e'QmfgL ug'{
kg]{ /x]5 . ls:tfjGbL /sd k|To]s dlxgfsf] d;fGtleq a'emfpg' kg]{ pNn]v ePsf] /x]5 . Ps
pkef]Qmfn] ?= @) xhf/ d"Nosf] Pp6f 6]lnlehg @)&@ kf}if & ut] ?= * xhf/ gub e'QmfgL
u/L dfly pNn]v ePsf] zt{df v/Lb u/]sf /x]5g\ . @)&@ df3 dlxgfsf] ?= ! xhf/ / Jofh
ls:tfaGbL /sd df3d;fGtleq e'QmfgL k|fKt geO{ df3 / kmfu'g dlxgfsf] ls:tfaGbL /sd
kmfu'gsf] % ut] k|fKt ePsf] /x]5 . o:tf] cj:yfdf bkmf ^-#_-v_ adf]lhd df3 dlxgfsf]
;]jfsf] cfk"lt{sf] ;do @)&@ df3d;fGt / kmfu'g dlxgfsf] ;]jf cfk"lt{ ;do kmfu'g %
ut]nfO{ dflgG5 . df3 dlxgfsf] ls:tfaGbL /sd e'QmfgL ePsf] ;do -kmfu'g % ut]_ eGbf
e'QmfgL ug'{ kg]{ egL ;Demf}tfdf pNn]v ePsf] ;do -df3d;fGt_ klxn] 5 . kmfu'g dlxgfsf]
ls:tfaGbL /sd ;f] dlxgfsf] d;fGtdf a'emfpg' kg]{ eP tfklg pkef]Qmfn] clu|d?kdf
kmfu'gsf] % ut] g} a'emfPsf] x'+bf ;f]xL lbgnfO{ cfk"lt{ ;do dflgG5 .
pko'{Qm cg';f/ s'g} j:t' jf ;]jfsf] cfk"lt{ PseGbf a9L ;dodf cfk"lt{ x'g ;Sg] cj:yf
ljBdfg ePdf cfk"lt{sf] ;dosf] lgwf{/0f dxflgb]{zsn] tf]s] adf]lhd x'g] Joj:yf P]gn] u/]sf]
5.
bkmf ^-$_ s'g} sf/f]jf/sf] cfk"lt{ ;dosf] avtsf] ;DaGwdf pkbkmf -@_ df plNnlvt cj:
yfx? dWo] Ps}k6s PseGbf a9L cj:yfx? nfu" x'g ;Sg] ePdf To:tf] sf/f]jf/df cfk"lt{sf]
;dosf] lgwf{/0f dxflgb]{zsn] j:t'ut cfwf/df tf]s]adf]lhd x'g]5 .
$=# e'QmfgL -clu|d ;d]t_ sf] abnfdf cfk"lt{ -Supplies against Payment including
Advance_M
d"No clej[l4 s/ k|0ffnLdf k|ltkmn clu|d, tTsfn jf lanlDat ?kdf k|fKt x'g ;Sb5 . s'g}
j:t' jf ;]jf cfk"lt{ ug]{ u/L v/Lbstf{n] laqm]tfnfO{ s'g} clu|d e'QmfgL u/]sf] 5 eg] o:tf]
clu|d e'QmfgLpQm j:t' jf ;]jf;+u ;Da4 /x]sf] x'G5 . o:tf] clu|d e'QmfgL cfk"lt{nfO{
k|f]T;fxg ug]{ dfWod dfq xf]. clu|d e'QmfgLnfO{ cfk"lt{sf] cleGg c+u dflgG5, t/ k"0f{ k|ltkmn
-Full Consideration_ k|fKt u/L ;s]sf] dfGg x'+b}g . ;flasdf s'g} s/ 5'6 /x]sf j:t' jf
;]jf cfk"lt{sf] nflu k|fKt clu|d e'QmfgL xfn s/ nfUg] cj:yfdf kl/jt{g ePdf / ;fljsdf
s/ nfUg] j:t' jf ;]jf xfn s/ 5'6 x'g] j:t' jf ;]jfdf kl/jt{g ePdf clu|d e'QmfgLsf] s/
c;/ -Tax Effect_ a]Unfa]Un} x'G5 .
d"No clej[l4 s/ P]g, @)%@ sf] bkmf -^_ n] cfk"lt{stf{n] s'g} j:t' tyf ;]jfsf] k|ltkmn k|fKt
u/]sf] avtnfO{ cfk"lt{sf] ;do dfg]sf] 5 . dflg lnp, s'g} cfk"lt{ clu|d e'QmfgLk|fKt ubf{sf]
;dodf s/ gnfUg] cfk"lt{ /x]5 t/ kl5 pQm j:t' jf ;]jf cfk"lt{ x'+bfsf avt s/of]Uo ePsf]
64
/x]5 eg] pQm cfk"lt{df s/ c;''nL ug'{k5{ . s/ nfUg'sf] d'Vo sf/0f j:t' tyf ;]jf pkef]u
u/]sf] ;dodf pQm j:t' jf ;]jf s/of]Uo ePsf]n] xf] . xfn s/ nfUg] j:t' jf ;]jfsf] ?kdf
kl/0ft ePsf To:tf j:t'sf] cfk"lt{;+u ;DjlGwt v/Lb, k}7f/L jf pTkfbgdf s'g} s/ lt/]sf]
eP ;f]sf] ljj/0f tyf k|df0f;lxt !% lbgleq d"No clej[l4 s/ lgodfjnL, @)%# sf] cg';"rL
!^ k]z u/L qm]l86 bfjL ug{ ;lsG5 .
o;} u/L ;fljsdf s/ nfUg] j:t' jf ;]jf cfk"lt{ ug]{ u/L s'g} laqm]tfnfO{ clu|d e'QmfgL
k|fKt ePsf] 5 t/ pQm j:t' jf ;]jf cfk"lt{ ug]{ ;dodf s/ 5'6 x'g] j:t' jf ;]jfsf] ?kdf
kl/jt{g ePsf] 5 eg] pQm cfk"lt{df s/ c;''nL ug'{kb}{g . lsgls clu|d e'QmfgL lbg] /
lng] JolQmx?aLr lglZrt kl/df0f / u'0f:t/sf j:t' jf ;]jfx? lglZrt ;dodf cfk"lt{ ug]{
lnlvt Pj+ df}lvs ;Demf}tf ePsf] x'G5 / clu|d e'QmfgL lng] / lbg] sf/f]jf/n] kIfx?aLr
lglZrt clwsf/ / bfloTj l;h{gf u/]sf] x'G5 . xfn s/ 5'6 x'g] j:t' jf ;]jfsf] ?kdf
kl/0ft ePsf To:tf j:t'sf] v/Lb, k}7f/L jf pTkfbg ubf{ ;flasdf s'g} s/ lt/]sf] eP
d"No clej[l4 s/ P]g, @)%@ sf] bkmf %-#_ adf]lhd s/ s6[L bfjL ug{ gkfO{g] ePsf] x'+bf
;f]sf] lx;fa ljj/0f tof/ u/L lt/]sf] s/ P]gsf] bkmf !* adf]lhd k]z ul/g] s/ ljj/0fsf]
cGo yk36sf] 8]lj6 tkm{ ;dfj]z u/L ;dfof]hg ug'{kb{5 . s/ nfUg] j:t' jf ;]jf xfn
s/ 5'6sf j:t' jf ;]jfsf] ?kdf kl/jt{g ePsf] sf/0fn] btf{ vf/]h ug'{ kg]{ cj:yf l;h{gf
ePdf df}Hbftdf /x]sf Jofkfl/s Pj+ k"+hLut j:t'nfO{ P]gsf] bkmf !! sf] pkbkmf -#_
adf]lhd ahf/ d"Nodf cfk"lt{ u/]sf] dfgL s/ lgwf{/0f u/L c;'n ug'{kg{] Joj:yf /x]sf] 5 .
o; ;DaGwdf lgDg pbfx/0faf6 k|i6 kfl/Psf] 5 M
pbfx/0f $=!@
Pla;L k|f=ln=n] s'v'/fsf c08f /fVg] qm]6 laqmL ug]{ sf/f]jf/ ub{5 . pQm k|f=ln= / s'g}
s'v'/fsf c08f pTkfbg ug]{ kmd{aLr k|lt qm]6 ?=! df % nfv ;+Vofdf qm]6 v/Lb laqmL ug]{
u/L ldlt @)&) h]7 dlxgfdf ;Demf}tf ;DkGg ePsf] lyof] . ;Demf}tfdf x:tfIf/ ePsf]
ldltn] # dlxgfleq qm]6 cfk"lt{ ug]{ / ;Demf}tf ePsf] ldltdf s""n d"Nosf] @% k|ltzt /sd
clu|d e'QmfgL ul/g]] / af+sL /sd ;Dk"0f{ qm]6 cfk"lt{ ePsf] & lbgleq v/Lbstf{n] e'QmfgL
ug]{ zt{ pNn]v /x]sf] 5 . qm]6 pTkfbsn] @)&) cfiff9 d;fGt;Dddf # nfv ;+Vofdf qm]6
cfk"lt{ ul/;s]sf] 5 / ;f] cjlw ;Dddf cem @ nfv qm]6 cfk"lt{ ug{ af+sL /x]sf] 5 . cfly{s
P]g, @)&) n] d"No clej[l4 s/ P]g, @)%@ sf] cg';"rL ! df ;+zf]wg u/L s'v'/fsf c08f
/fVg] qm]6nfO{ s/ 5'6 x'g] j:t'df kl/jt{g u/]sf] 5 . ;Demf}tf ePsf] cjlwdf s'v'/fsf] c08f
/fVg] qm]6df d"No clej[l4 s/ 5'6 lyPg .
qm]6 cfk"lt{ ug]{ ;Demf}tf ubf{ / clu|d e'QmfgL k|fKt ubf{sf avt s'v'/fsf] c08f /fVg]
qm]6 s/of]Uo j:t' xf] / pQm j:t'sf] s]xL kl/df0f cfk"lt{ ePsf] / s]xL kl/df0f cfk"lt{
x'g af+sL /x]sf] avt P]gdf ePsf] kl/jt{gsf] sf/0fn] @)&) >fj0fb]lv pQm j:t' s/
5'6df kl/jt{g ePsf] 5 . @)&) cfiff9 d;fGt;Dddf cfk"lt{ ePsf] # nfv qm]6df d"No
clej[l4 s/ cfslif{t x'G5 . t/ >fj0fb]lv pQm j:t'df s/ 5'6 ePsf] x'+bf k"j{ lgwf{l/t
;Demf}tf adf]lhd af+sL @ nfv ;+Vofdf qm]6 cfk"lt{ ubf{ d"No clej[l4 s/ cfslif{t x'b}g .
65
 o:tf @ nfv qm]6 pTkfbg ubf{ jf :yfgLo?kdf v/Lb ubf{ lt/]sf] d"No clej[l4 s/ P]gsf]
bkmf %-#_ adf]lhd s/ s6[L gkfpg] ePsf] x'+bf ;f] xb;Ddsf] qm]l86nfO{ s/bftf :jod\n]
s/ ljj/0fdf ;dfof]hg ug'{kb{5 . olb s/bftfn] bfjL u/]sf] gkfpg] qm]l86 cfkm} 8]lj6
;dfof]hg u/]sf] gkfOPdf s/ clws[tn] s/ lgwf{/0f u/L c;'n ug'{kb{5 . o;/L s/ lgwf{/0f
ubf{ P]gsf] bkmf !(, @^ tyf @( adf]lhd yk b:t'/, Aofh / hl/jfgf ug'{ x'+b}g .
$=$ cfoftsf] :yfg -Place of Importation_M
g]kfnleq cfoft ug]{ l;nl;nfdf s'g} cfoftstf{n] eG;f/ laGb"df cfoft ul/Psf j:t'
tyf ;]jfsf] k"0f{ ljj/0f, d"No, u'0f:t/ / kl/df0f ;lxt 3f]if0ff u5{ eg] To;nfO{ cfoftsf]
:yfg elgG5 . o;/L cfoft u/L k|1fkgkq dfkm{t 3f]if0ff ul/Psf j:t' tyf ;]jfnfO{ eG;f/
sfof{non] cfoftsf] ?kdf u0fgf u5{ . lgodfjnLsf] lgod !%-u_ adf]lhd o:tf] cj:yfdf
j:t'sf] cfk"lt{sf] :yfg eG;f/ laGb"nfO{ dflgG5 / eG;f/ dx;'nsf] ;fy;fy} d"No clej[l4
s/ c;'n ul/G5 . cfofltt j:t'sf] xsdf eG;f/ k|of]hgsf] nflu sfod u/]sf] d"Nodf eG;f/
sfof{non] c;'n ug]{ d"No clej[l4 s/ afx]s cGo ;a} s/ tyf z'Ns hf]8L x'g cfpg] /
sdnfO{ s/of]Uo d"No dflgG5 . eG;f/ sfof{non] s/of]Uo d"No sfod ubf{ cfoftstf{n]
3f]if0ff u/]sf] j:t'sf] d"No, 9'jfgL vr{, aLdf lk|ldod, xjfO{ jf :yn oftfoft 9'jfgL ef8f,
Ph]06 jf cGo s'g} JolQmnfO{ lbOg] sld;g, z'Ns, b:t'/ tyf eG;f/ dx;'n, cGtMz'Ns cflb
;dfj]z ub{5 . eG;f/ sfof{non] sfod u/]sf] s/of]Uo d"Nodf !# k|ltztn] d"No clej[l4
s/ c;'n ul/G5 .
$=% cfoft d"Nodf 36a9 -Increase/ Decrease in Import Value_M
cfoft ul/Psf] s'g} j:t'sf] d"No e+;f/ hf+rkf;kl5sf] k/LIf0f -Post Clearing Audit_ jf
58s] hf+r ubf{ 3f]if0ff d"No eGbf 36a9 x'guPdf a[l4-sdL_ x'g cfPsf] d"No / k/LIf0faf6
ylkg] b08 h/Ljfgfdf e+;f/ k|zf;gaf6 yk k|1fkg kq hf/L u/L d"No clej[l4 s/ c;'n
-lkmtf{_ ul/G5 . e+;f/ laGb"df hf/L ul/g] k|1fkg kq s/ ljhs ;/x dflgPsf] ePtf klg
e+;f/ hf+rkf;kl5sf] k/LIf0f -Post Clearing Audit_ kZrft hf/L ePsf] k|1fkg kqsf]
cfwf/df ltl/Psf] d"No clej[l4 s/ /sd s/ ge} hl/jfgf ;/x x'g] ePsf]n] s/ s6[{L ;'ljwf
lbg ldNb}g .
$=^ lgof{tsf] c:jLs[lt -Rejection of Export_M
g]kfndf pTkflbt j:t' tyf ;]jfnfO{ d'n'saflx/ laqmL, ljlgdo, x:tfGt/0f ug]{ sfo{nfO{
lgof{t jf lgsf;L eGg] ul/G5 . P]gsf] cg';"rL @ cg';f/ g]kfn aflx/ x'g] lgsf;L sf/f]jf/df
z"Go b/n] s/ nfUb5 . g]kfnaf6 lgsf;L ePsf] j:t'nfO{ u'0f:t/ jf kl/df0fdf jf o:t} s'g}
sf/0f hgfO{ ljb]zdf cjl:yt cfoftstf{n] tL j:t' tyf ;]jf k|fKt ug{ jf a'em\g c:jLsf/
u/]sf] v08df pQm lgsf;L ePsf j:t' tyf ;]jf k'gM g]kfnleq lkmtf{ cfpg ;S5g\ . o;/L
lkmtf{ cfPsf j:t'nfO{ cfoft ePsf] dfgL s/ c;'n ug]{ jf k"j{jt\ lgsf;LnfO{ c:jLsf/
ul/Psf] dfgL s/ c;'n gug]{ eGg] k|Zg dxTjk"0f{ /x]sf] 5 . Ps k6s lgof{t e};s]sf] x'+bf tL
j:t' tyf ;]jf pTkfbg jf v/Lb ubf{ ;fljsdf lt/]sf] s/ s/bftfn] s/ s6[L bfjL u/]sf] jf
s/ lkmtf{ bfjL u/L lkmtf{ k|fKt ul/;s]sf] klg x'g ;Sb5 . t;y{ k'gM cfofltt jf lab]zaf6

66
 lkmtf{ e} cfPsf j:t'sf] ldnfg ug{ af+sL s'g} s/ gx'g klg ;Sb5 .
lgof{tsf] c:jLs[lt -Rejection of Export_ nfO{ lgof{t vf/]hL -Annulment of Export_
sf] ?kdf Jojxf/ ug{sf] nflu pQm lgof{tstf{n] lab]zl:yt v/Lbstf{n] lgof{ltt j:t'nfO{
c:jLsf/ u/]sf] sf/0f / kof{Kt cfwf/ tyf ;f];+u ;DalGwt k|df0f sfuhftx? k]z ug'{ kg]{
x'G5 . lgof{tstf{n] o:tf] k|df0f / sfuhft k]z ug{ g;s]df lkmtf{ x'g] j:t'nfO{ cfoft dfgL
d"No clej[l4 s/ c;'n ug'{ kg]{ x'G5 . t/ o;/L lkmtf{ cfpg] j:t' jf ;]jfdf cfjZos kl/
dfh{g u/L k'gM lgof{t ul/g] cj:yf ljBdfg /x]df d"No clej[l4 s/ jfkt w/f}6L df+u ug'{
kb{5 . s'g} s/bftfn] lgof{t u/]sf] s'g} j:t' s'g} sf/0fn] lkmtf{ cfO{ eG;f/ laGb"df k}7f/L
;/x d"No clej[l4 s/ lt/]df jf ;f] j:t' k"gM lgof{t ug]{ egL w/f}6L /fv]sf] cj:yfdf ;f]
j:t' tf]lsPsf] ;dodf k'gM lgof{t gu/]df eG;f/df sfod x'g] cfoft d"Nodf d"No clej[l4
s/ c;'n ug'{ kb{5. o; ;DaGwdf P]gsf] bkmf @* sf] pkbkmf -!s_ df lgDgfg';f/sf]
Joj:yf ul/Psf] 5 .
bkmf @*-!s_ g]kfnleq pTkfbg ePsf] jf tof/ ePsf] dfnj:t'x? eG;f/ sfof{noaf6
lgsf;Lsf] k|lqmof k"/f eO;s]kl5 jf ljb]zdf k'lu;s]kl5 ;DalGwt kf6L{n] lng c:jLsf/
u/L jf cGo sf/0fn] k"gM k}7f/L u/L NofO{ ;f]xL dfnj:t' k}7f/L ePsf] # dlxgfleq lgsf;L
ug]{ ePdf o;/L lkmtf{ Nof+pbfsf] avt nfUg] d"No clej[l4 s/ w/f}6Ldf /fvL 5f8\g ;lsg]5
/ To:tf] dfnj:t' k'gM lgsf;L ePkl5 pQm w/f}6L lkmtf{ lbOg]5 . o;/L w/f}6Ldf /flvPsf]
/ lkmtf{ ul/Psf] /sdsf] ljj/0f ;DalGwt eG;f/ sfof{non] cfGtl/s /fh:j ljefudf lbg'
kg]{5 .
$=& s/ 5'6sf] cfk"lt{M
d"No clej[l4 s/ k|0ffnLdf s/ k|of]hgsf] nflu cfk"lt{nfO{ b'O{ lsl;daf6 juL{s/0f ul/Psf]
5 . klxnf], s/ nfUg] cfk"lt{ / bf]>f] s/ gnfUg] cfk"lt{ . s/ nfUg] cfk"lt{nfO{ s/of]Uo cfk"lt{
elgG5 eg] s/ gnfUg] cfk"lt{nfO{ s/ 5'6sf] cfk"lt{ elgG5 . s/fwf/ lj:tf/ ug{ / d"No
clej[l4 s/ nufot ;du| s/k|0ffnLsf] ;kmn sfof{Gjogsf] nflu k|foM ;a} j:t' tyf ;]jfsf]
pkef]unfO{ d"No clej[l4 s/sf] bfo/fdf Nofpg' kb{5 eGg] ;}4flGts dfGotf /x]sf] kfOG5 .
t/ klg cwf/e"t s[lif pTkfbg Pj+ cTofjZos j:t', s/ c;'nLdf l;h{gf x'g] k|zf;lgs
h6Lntf, c;'nLsf] nfut / cfly{s nfutnfO{ dWogh/ u/L s]xL j:t' tyf ;]jfdf
s/ 5'6 lbg] cGt/f{li6<o k|rng /xL cfPsf] 5 . g]kfndf klg s/ 5'6sf j:t' tyf ;]jfnfO{
kl/eflift ubf{ oxL l;4fGt ckgfOPsf] b]lvG5 . d"No clej[l4 s/ P]g, @)%@ sf] cg';r " L ! df
plNnlvt j:t' tyf ;]jfx?df s/ 5'6 x'g] Joj:yf ul/Psf] 5 . s/ 5'6sf] cfk"lt{df s/bftfn] s/
;+sng ug'k{ b}g{ . To;} u/L cfk"lt{;u+ ;Da4 v/Lbdf lt/]sf] s'g} s/ s6[L bfjL ug{ kfOb}g . P]gsf]
bkmf % sf] pkbkmf -#_ df o;;DaGwL Joj:yf ul/Psf] 5 .
bkmf %-#_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg cg';"rL ! dfpNn]lvt j:t' jf ;]jfx?sf]
sf/f]jf/df s/ nfUg] 5}g . ;fy} To:tf] j:t' jf ;]jfsf] v/Lbdf klxn] nfu]sf] s/ bkmf !&
adf]lhd s6[L ug{ / bkmf @$ adf]lhd lkmtf{ lng kfOg] 5}g .
67
 o; ljifonfO{ lgDg pbfx/0fn] yk k|i6 kfg]{5M
pbfx/0f $=!#
P]gsf] cg';"rL ! sf] ;d"x & adf]lhd k':tsnfO{ s/ 5'6sf] j:t' egL kl/eflift ul/Psf]5 .
k':tssf] v/Lb tyf laqmLdf d"No clej[l4 s/ nfUb}g . k':ts tof/ ubf{ sfuh, d;L, tyf
d'b|0f sfo{ cfjZos kb{5 . cg';"rL ! df sfuh, d;L, d'b|0f sfo{nfO{ ;dfj]z gul/Psf] x'+bf
oL j:t' tyf ;]jfsf] v/Lb ubf{ P]gsf] bkmf %-!_ adf]lhd s/ nfUb5 . k':ts 5kfO{ ubf{ oL
j:t' tyf ;]jf v/Lb cfjZos x'g] ePsfn] o:tf] v/Lbdf d"No clej[l4 s/ lt/]sf] x'G5 .
s'g} j:t' jf ;]jfsf] laqmL ubf{ d"No clej[l4 s/ ;+sng ug{'kb}{g eg] tL j:t'sf] v/Lb jf
pTkfbg jf k}7f/Ldf lt/]sf] d"No clej[l4 s/ s6[L ug{ jf s/lkmtf{ bfjL ug{ klg kfOb}g .
k':ts k|sfzg u/L laqmL ljt/0f ug]{ JolQmn] k':ts laqmL ubf{ s/ c;'n ug{ gkg]{ x'+bf k':ts
5kfO{ ug]{ k|of]hgsf] nflu v/Lb u/]sf sfuh, d;L h:tf j:t'df lt/]sf] s/ s6[L ug{
kfpFb}g .
$=* j:t'sf] cfk"lt{M
j:t'sf] cfk"lt{ eGgfn] j:t'sf] laqmL, ljlgdo jf :jfldTj x:tfGt/0fnfO{ a'lemG5 . o;n]
dflnssf] x}l;otaf6 j:t'sf] lg;u{ ug{ ;Sg] clwsf/sf] x:tfGt/0fnfO{ hgfp+b5 . j:t'nfO{
kl/eflift ubf{ o;n] ;a} d"t{, cd"t{, JolQms jf jf:tljs (Personal & Real) ;DklQnfO{
;d]6]sf] x'G5 . h;cGtu{t Jofkfl/s df}Hbft, k"FhLut ;fdu|L, ejg h:tf l:y/ ;DklQ ;d]t
kb{5g\ . j:t'sf] cfk"lt{ x'gsf] nflu lgDg cj:yf ljBdfg /x]sf] x'g'kb{5M
s= s'g} ;DklQsf] lg;u{ ug{ ;Sg] clwsf/sf] x:tfGt/0f ePsf],
v= ls:tfaGbLdf ul/Psf] s'g} j:t'sf] laqmL .
d"No clej[l4 s/ P]g, @)%@ n] j:t'sf] ;DaGwdf b]xfoadf]lhdsf] kl/efiff lbPsf] 5M
bkmf @-ª_ j:t' eGgfn] rn jf crn b'a} lsl;dsf] ;DklQ ;Demg' k5{ .
$=( :jMcfk"lt{ -Self Supply_M
d"No clej[l4 s/ k|of]hgsf] nflu :jMcfk""lt{ eGgfn] laqmL k|of]hgsf] nflu v/Lb jf pTkfbg
ul/Psf] j:t' jf ;]jf s/bftf :jod\n] cfkm\gf] Joj;flos k|of]hgsf nflu pkof]u ug]{
sfo{nfO{ hgfp+5 . :jMcfk"lt{ ul/Psf] a:t' / ;]jfsf] ;d]t ;fdfGotof d"No clej[l4 s/
aLhs hf/L u/L d"No clej[l4 s/ c;'n ug'{kb{5 . Joj;flos sf/f]jf/df k|of]u ug]{ u/L :jM
cfk"lt{ ul/Psf j:t' jf ;]jfdf s/ aLhs hf/L u/L sf/f]jf/ hgfPsf]df ;f]xL /sd k'gM P]gsf]
bkmf !& adf]lhd s/ s6[L bfjL ug{ ;lsG5 . o:tf] cj:yfdf s/sf] c;/ z"Go x'g] eP tfklg
s/of]Uo sf/f]jf/ ug]{ JolQmn] aLhs hf/L gu/L s'g} klg s/of]Uo cfk"lt{ ug{ P]gn] k|ltaGw
nufPsf] sf/0fn] :jMcfk"lt{df ;d]t aLhs hf/L ug'{ kg]{ Joj:yf ul/Psf] xf] . o; ljifonfO{
lgDg pbfx/0fn] yk k|i6 kfg]5{ M

68
pbfx/0f $=!$
dfgf}+ l;of ;/fjuL KnfOp8 eGg] s'g} kmd{n] KnfOp8 v/Lb laqmL ug]{ Jofkf/ ubf{] /x]5 .
;f] Joj;fo d"No clej[l4 s/df btf{ /x]sf] 5 . pQm kmd{n] cfkm\gf] sfof{nodf cfjZos
kmlg{r/ agfpg df}Hbftdf /x]sf KnfOp8dWo] Ps xhf/ :Sjfo/ lkm6 KnfO{p8 :jMpkef]u
u/]sf] /x]5 . pQm KnfOp8 lghn] cfkm\g} sfof{nosf] kmlg{r/ lgdf{0f ug]{ l;nl;nfdf k|of]u
u/]sf] eP tfklg pQm kl/df0fsf] KnfOp8 lghn] cfkm}nfO{ laqmL u/]sf] dfgL nfut d"Nodf
s/ aLhs hf/L u/L s/ c;'n ug'{kb{5 . lghn] hf/L u/]sf] To:tf] aLhsaf6 lt/]sf] s/ bkmf
!& adf]lhd s/of]Uo v/Lbdf lt/]sf] s/ ;/x s/ s6[L bfjL ug{ kfp+5 . ;f] kmd{n] cfkm\g}
k|of]hgsf nflu k|of]u u/]sf] KnfOp8sf] s/ aLhs hf/L gu/]df s/ clws[tn] ;f] kl/df0fsf]
KnfOp8 ahf/ d"Nodf laqmL u/]sf] dfgL P]gsf] bkmf @)-!_-3_ adf]lhd s/ lgwf{/0f ug'{
kb{5 .
t/ s'g} s/bftfn] v/Lb jf k}7f/L u/]sf] a:t' jf ;]jf jf cfkm}n + ] pTkfbg u/]sf] d'Vo jf s'g} ;x
pTkfbgnfO{ cfkm\gf] Jofkf/ df}Hbft cyf{t cfkm"n] sf/f]jf/ ug]{ a:t' jf ;]jfsf] pTkfbg jf lgdf{0f
jf h8fgdf sRrf kbfy{ jf Kofls+u ;fdu|L jf ;xfos sRrf kbfy{ jf OGwg jf ;xfos ;fdu|Lsf]
?kdf k|of]u u/]df To;/L k|of]u ePsf] xb;Ddsf] kl/df0fsf] eg] s/ aLhs hf/L ul//xg' kb}g{ .
oBkL To;/L k|of]u ePsf a:t'sf] k|of]u / To;af6 ePsf] pTkfbg jf lgdf{0fsf] clen]v /fvL s/
clws[tn] dfu u/]sf] v08df k]z ug'{ kb{5 .
pbfx/0f $=!%
g]kfn ;'u/ O{=n] d"ntM lrgL pTkfbgsf] sfo{ ub{5 . lrgL pTkfbg ug]{ qmddf ;f] pBf]un] lrgL
pTkfbg ug]{ qmddf ;x pTkfbg -By-Product_ sf] ?kdf pv'sf] vf]i6f jf auf;-Bagasse_ /
df]nfl;; ;d]t pTkfbg ub{5 . o; pBf]un] pv'sf] vf]i6fnfO{ lrgL pTkfbg ug]{ qmddf OGwgsf]
?kdf k|of]u ub{5 . To:t} pBf]un] cfkm\gf] 5'66\ } KnfG6af6 df]nfl;;sf] k|of]u u/L l:k|6 ;d]t
pTkfbg ub{5 . o:tf] cj:yfdf o; pBf]un] OGwgsf ?kdf k|of]u u/]sf] xb;Ddsf] pv'sf] vf]i6f
jf auf; tyf l:k|6 pTkfbg ug{ k|of]u u/]sf] xb;Ddsf] df]nfl;; nfO{ laqmL dfgL s/ aLhs
hf/L ug'{ kb}g{
Ps k|fs[lts JolQmsf] lghL JolQmTj -Private Personality_ / s/of]Uo JolQmTj -Taxable
Personality_ /x]sf] x'G5 . 3/]n' jf j}olQms pkef]usf] nflu v/Lb ul/Psf pkef]Uo jf k"h
+ Lut
j:t'nfO{ :jMcfk"lt{ dflgb}g . Joj;flos k|of]hgsf] nflu pTkfbg ul/Psf jf :yfgLo JolQmaf6
v/Lb ul/Psf jf cGo d'ns ' af6 k}7f/L ul/Psf s'g} s/ nfUg] j:t' jf ;]jfnfO{ ;DalGwt
Joj;fosf dflns jf sd{rf/Lx?n] lghx?sf] JolQmut p2]Zo k|flKtsf] nflu k|of]u jf pkef]u
u/]sf] cj:yfdf To:tf] cfk"lt{ :jM cfk"lt{ geO laqmL g} dflgG5 . o:tf] laqmLdf s/ aLhs
hf/L ug'k{ b{5 t/ o:tf] cfk"lt{df lt/]sf] s/ P]gsf] bkmf !& adf]lhd s/ s6[L ug{ kfOb}g .
olb lghL k|of]hgsf] nflu ul/Psf] o:tf] v/Lbdf lt/]sf] s/ s6[L bfjL ul/Psf] eP s/ clws[tn]
P]gsf] bkmf @) -!_ -3_ adf]lhd s/ lgwf{/0f ug'k{ b{5 .

69
$=!) ldl>t/;lDdlnt cfk"lt{ -Mixed/Composite Supply_M
ldl>t cfk"lt{ eGgfn] s/ nfUg] / s/ 5'6 x'g] b'a} lsl;dsf j:t' jf ;]jfx? ;lDdlnt cfk"lt{nfO{
a'emfp+5 . ldl>t cfk"lt{ :j?kdf Pp6} cfk"lt{ b]lvP klg ;f/df s/of]Uo / s/5'6 ePsf j:t' tyf
;]jfsf] ;+ld>0f /x]sf] x'G5 / b''a} cfk"lt{nfO{ :ki6 ?kdf klxrfg ug{ ;lsG5 . ldl>t cfk"lt{df d'Vo
cfk"lt{ s/of]Uo j:t' jf ;]jf xf] jf s/5'6 ePsf j:t' jf ;]jfsf] xf] eGg] ljifo :ki6 x'g'kb{5 .
Pp6f d'Vo cfk"lt{;+u ;DalGwt ;;fgf] ;Da4 (Incidental to main supply_ cfk"lt{nfO{
;lDdlnt cfk"lt{ elgG5 . d'Vo cfk"lt{sf] bf+hf]df ;;fgf] cfk"lt{sf] cl:tTj klxrfg ug{ sl7g x'G5 .
b''a} cj:yfdf s/f/f]k0f cnu cnu lsl;daf6 x'g ;S5 . slxn]sf+xL Psn k|ltkmn ePsf] ldl>t
cfk"lt{df j:t'sf] cfk"lt{ xf] jf ;]jfsf] cfk"lt{ xf] egL lgSof}{n ug{ klg låljwf x'g ;Sb5 . o:tf
låljwfhgs cj:yfdf cfk"lt{ aGbf]a:tdf s] s:tf k|fjwfg pNn]v ul/Psf 5g\ ;f] ljifosf] uxg
5fglag u/L lg0f{odf k'Ug' kb{5 .
olb s'g} Ps j:t'sf] cfk"lt{ ul/b}5 / ;f] cfk"lt{ ug]{ l;nl;nfdf cGo ;;fgf ;]jfsf] cfk"lt{ klg
ul/Psf] /x]5 eg] j:t' jf ;]jfsf] cfk"lt{nfO{ g5'§fO{ To:tf ;Da4 ;]jfnfO{ d'Vo cfk"lt{l;t cfj4
ul/g' kb{5 .
pbfx/0fsf] nflu P]gsf] cg';"rL ! cg';f/ 9'jfgL ;]jf s/ 5'6df auL{s[t 5 . :jtGq ?kaf6 s;}n]
9'jfgLsf] sfo{ u/]sf] 5 eg] To;df of] s/ cfslif{t x'+b}g . t/ j:t' jf ;]jfsf] cfk"lt{;+u cfa4
eO{ 9'jfgL ;]jf ul/G5 eg] o:tf] cj:yfdf 9'jfgL ;lxtsf] ;Dk"0f{ cfk"lt{ d"Nodf g} s/ nfU5 .
lsgsL Tof] ;]jf lagf d'Vo j:t' jf ;]jfsf] cfk"lt{ k"0f{ x+'b}g . o; ljifonfO{ lgDg pbfx/0fn] yk
k|i6 kfg]{5M
pbfx/0f $=!^
dfgf}+ uf]/vf lj:s'6 pBf]un] lj:s'6 pTkfbg ug{ cfjZos kg]{ Pp6f 6fG;km/d/ pBf]u;Dd
NofO{ h8fg;d]t ug]{ u/L s'g} cfk"lt{stf{l;t cfk"lt{ aGbf]a:t u/]sf] /x]5 . o; cfk"lt{leq
6fG;km/d/, pBf]u kl/;/;Ddsf] 9'jfgL tyf h8fg h:tf j:t' tyf ;]jfsf] ;ld>0f /x]sf]
/x]5 . s/ k|of]hgsf] nflu cfk"lt{stf{n] 6fG;km/d/sf], 9'jfgL / h8fg sfo{ v08Ls/0f u/L
cnu cnu aLhs hf/L ug{ ldNb}g . 6fG;km/d/ ;+u} pknAw u/fOPsf ;]jfx? 6fG;km/d/
laqmL;+u ;DalGwt /x]sf 5g\ . 6fG;km/d/sf] 9'jfgL / h8fg sfo{ 6fG;km/d/sf] cfk"lt{;+u
;Da4 -incidental_ ;]jfsf] cfk"lt{ ePsf] dfgL o;nfO{ Psd'i6?kdf aLhs hf/L u/L ;Dk"0f{
/sddf s/ c;'n ug'{kb{5 .
cfoftsf] ;DaGwdf klg oxL lgod cfslif{t x'G5 . j:t'sf] cfoft;+u ;Da4 9'jfgL, ;fdfg
nf]8÷cgnf]8, uf]bfd ef8f nufot cGo ljleGg ;~rfng nfutnfO{ d'Vo j:t'sf] d"Nodf
hf]8]/ s/ c;'n ug'{kb{5 .

70
 o; ljifonfO{ lgDg pbfx/0fn] yk k|i6 kfg]{5M
pbfx/0f $=!&
dfgf}+ s'g} ;/sf/L ljefun]ljefu tyf cGtu{tsf sfof{nosf] ;+u7g tyf Joj:yfkg cWoog
-Organization and Management Study_ u/L # dlxgfleq /fo ;'emfj ;lxtsf] k|ltj]bg
k]z ug{ s'g} Joj:yfkg lj1;+u ;Demf}tf u/]sf] /x]5 . pQm cWoogsf] nflu to ePsf]
sfof{b]z -Terms of Reference_ adf]lhdsf] sfo{ ;Dkfbg u/]df ?= % nfv ?k}of+ e'QmfgL
lbg] ;xdlt ePsf] /x]5 . s/ k/LIf0f ug]{ l;nl;nfdf d"No clej[l4 s/ bfloTj sd ug]{
-VAT Avoidance_ p2]Zon] pQm ?= % nfvnfO{ e|d0f vr{, :6]zg/L vr{, Nofk6k v/Lb,
5nkmn / cGt/lqmof ug{ xf]6]n ef8f / cfkm\gf] ;]jf z'Ns cflb v08Ls[t u/L cnu cnu
aLhs agfO{ lj1sf] ;]jf z'NsnfO{ dfq s/of]Uo sf/f]jf/ hgfO{ ;f] z'Nsdf dfq s/ ;+sng
ul/Psf] kfOPdf To;nfO{ ;+zf]wg u/L ?= % nfvdf d"No clej[l4 s/ nufpg' kb{5 / pQm
lj1n] cWoogsf] qmddf u/]sf] vr{df lt/]sf] s/ P]gsf] bkmf !& adf]lhd s6[L bfjL ug{ lbg'
kb{5 .

ld>Lt cfk"lt{sf] ;DaGwdf /f;g 7]Ssf ;DaGwL zLif{s #=!$ df ;d]t JofVof ul/Psf] 5 .
$=!! cfk"lt{ ePsf] dflgg] -Deemed Supply_ cj:yfx?M
j:t'sf] cfk"lt{sf] xsdf cfk"lt{stf{n] aLhs hf/L u/]sf] avt jf k|ltkmn k|fKt u/]sf] avt,
k|fksn] sf/f]jf/:ynaf6 j:t' p7fPsf] jf u|x0f u/]sf] avtdWo] h'g klxn] x'G5 ;f]xL
;dodf j:t'sf] cfk"lt{ ePsf] dflgG5 . o;}u/L ;]jfsf] cfk"lt{sf] xsdf ;]jf k|bfg ePsf]
avtnfO{ cfk"lt{sf] ;do dflgG5 . t/ slxn]sf+xL pko'{Qm cj:yfx? k|ToIf?kdf ljBdfg
x'+b}gg\ . o; cj:yfdf klg j:t' jf ;]jf cfk"lt{ ePsf] dflgg] -Deemed Supply_ Joj:yf
P]gn] u/]sf] 5 . k|ToIf?kdf cfk"lt{ ePsf] cj:yf gx'g] t/ s'g} s/bftfn] u/]sf] s'g} sfo{n]
s/ k|of]hgsf nflu cfk"lt{ ePsf] dfGg' kg]{ P]gn] lglb{i6 u/]sf cj:yf ljBdfg /x]df
To:tf cj:yfnfO{ cfwf/sf] ?kdf lnO{ To:tf] sfo{nfO{ cfk"lt{ dfGg'kb{5 . P]g lgodn] b]xfosf
cj:yf laBdfg /x]df a:t' jf ;]jfsf] cfk"lt{ ePsf] dflgg] Joj:yf u/]sf] 5 M
$=!!=! x'g' kg]{ eGbf 36L df}Hbft /x]sf] ePdfM
s'g} s/bftfn] s/ s6\6L lnPsf a:t' jf ;]jf df}Hbftdf /xg' kg]{df g/x]sf] jf /xg' kg]{
df}Hbft eGbf sd /x]sf] cj:yf b]lvPdf sd ePsf xb;Ddsf] kl/df0fsf] a:t' jf ;]jf
cfk"lt{ jf laqmL ePsf] dflgg] Joa:yf 5 . o; ;DaGwdf lgodsf] lgod $)-!_ df lgDg
Joa:yf /x]sf] 5 M
lgod $)-!_ s/ s6[L ul/Psf] j:t'x? :6sdf /x]sf] 5 eg] To:tf] j:t'x? s/ clws[tn] x]g{
rfx] jf u0fgf ug{ rfx]df s/bftfn] b]vfpg' jf u0fgf ug{ lbg'kg]{5 . s/ clws[tn] To:tf
j:t'x? x]bf{ jf u0fgf ubf{ To:tf] j:t'x? s/ nfUg] sf/f]af/df k|of]u ePsf] gkfPdf jf :6sdf
/xg'kg]{df :6sdf /x]sf] gkfPdf To:tf j:t'x? k|rlnt ahf/ d"Nodf laqmL ePsf] dflgg]5 .

71
 o; ;DaGwdf lgDg pbfx/0fn] cem k|i6 kfg]{5 M
pbfx/0f $=!*
dfgf}+ >L e'jg a|b;{n] Pr kL a|f08sf Nofk6k sDKo'6/ cfoft ug{] u/]sf] /x]5 . cfly{s jif{
@)^%÷)^^ df :yfkgf ul/Psf] pQm kmd{n] cfly{s jif{ @)&!.&@ df HP 6530s a|f08sf
s""n %)) yfg Nofk6k k}7f/L u/]sf] /x]5 . ;f] cfly{s jif{ el/df $%) j6f Nofk6k laqmL
u/]sf] clen]vaf6 b]lvP5 . @)&@ ;fn >fj0f ! ut] ;DalGwt cfGtl/s /fh:j sfof{non]
pQm kmd{sf] sf/f]jf/:yndf e|d0f u/L df}Hbftsf] ef}lts k/LIf0f ubf{ !) j6f Nofk6k dfq
df}Hbftdf /x]sf] kfOP5 . s/bftfn] $) yfg Nofk6k df}Hbftdf Go"g ePsf] :jLsf/ u/]5 .
o:tf] cj:yfdf P]gsf] bkmf @) -!_-h_ tyf lgodfjnLsf] lgod $) -!_ / -@_ adf]lhd
df}Hbftdf gk'u ePsf $) yfg Nofk6k k|rlnt ahf/ d"Nodf laqmL ePsf] dfgL s/ lgwf{/0f
ug'{kb{5 .

$=!!=@ v/Lb ePsf j:t' tyf ;]jfsf] :jMpkef]u u/]dfM

btf{ ePsf] JolQmn] tf]lsPsf] cj:yfdf afx]s cfkm'n] cfk"lt{ u/]sf] a:t' jf ;]jfsf] nflu s/
aLhs hf/L ug'{ kb{5 . of] lgod btf{ ePsf] JolQmn] :jMpkef]usf nflu cfkm'n] cfkm}+nfO{
cfk"lt{ u/]sf] a:t' jf ;]jfsf] xsdf klg nfu" x'G5 . o;sf] ljkl/t s;}n] :jMpkef]usf nflu
cfk"lt{ ePsf] a:t' jf ;]jfsf] aLhs hf/L gu/]df :jMpkef]unfO{ cfk"lt{ jf laqmL dfgL s/
lgwf{/0f ug'{ kb{5 . o; ;DaGwdf o;} kl/R5]bsf] $=( df la:t[t JofVof ul/Psf] 5 .
$=!!=# s/ s6[L lnPsf] j:t' s/of]Uo sf/f]jf/df k|of]u x'g 5f8]df
s'g} s/bftfn] s/ s6\6L lnPsf a:t' jf ;]jf s/of]Uo sf/f]jf/df k|of]u x'g 5f8]df tL a:t'
jf ;]jf df}Hbftd} /x] klg cfk"lt{ jf laqmL ePsf] dflgg] Joa:yf 5 . o; ;DaGwdf P]gsf]
bkmf !&-$_ df lgDg Joa:yf /x]sf] 5 M
bkmf !&-$_ o; bkmf adf]lhd s/ s§L ;'ljwf k|bfg ul/g] j:t' jf ;]jfsf] tf]lsP adf]lhdsf]
pkof]lutfsf] cjlw ;dfKt x'g' eGbf cufj} s/ nfUg] sf/f]jf/df k|of]u x'g 5f8]df tf]lsP adf]lhd
;f] j:t' jf ;]jf tTsfn ahf/ d"Nodf ljqmL ePsf] dflg s/ c;'n pk/ ul/g]5 .
$=!!=$ btf{ vf/]hLsf avt s/of]Uo j:t'sf] df}Hbft /x]dfM
s'g} s/bftfsf] btf{ vf/]hL x'+bfsf avt s/ s6\6L lnPsf a:t' jf ;]jf df}Hbftdf /x]df tL
a:t' jf ;]jf df}Hbftd} /x] klg cfk"lt{ jf laqmL ePsf] dflgg] Joa:yf 5 . o; ;DaGwdf
P]gsf] bkmf !!-$_ df lgDg Joa:yf /x]sf] 5 M
bkmf !!-$_ klxn] s/ s§L ;'ljwf lnO{ ;s]sf j:t'x?dWo] btf{ vf/]h x'Fbfsf avt afFsL /x]sf]
k"FhLut ;fdfg ;d]tsf] df}HbftnfO{ ahf/ d"Nodf cfk"lt{ u/]sf] dflgg]5 / ;f] adf]lhd s/ lgwf{/0f
u/L c;'n ul/g]5 .
:kl:6s/0f M o; pkbkmfsf] k|of]hgsf] nflu k"FhLut ;fdfg eGgfn] s'g} ;DklQ jf
;DklQsf] s'g} efu / s/nfUg] sf/f]jf/df k|of]u x'g] ;DklQnfO{ ;Demg' k5{ .

72
$=!!=% gf]S;fgL ePsf] a:t'df lt/]sf] s/ s6\6L kfpg lgjb]g glbPdf M
s'g} s/bftfsf] s/ s6\6L lnPsf a:t' jf ;]jf gf]S;fg ePdf gf]S;fg ePsf a:t' jf ;]jfdf
lt/]sf] s/ s6\6L kfpg lgj]bg lbg' kg]{ Joa:yf 5 . ;f] Joa:yfsf] s;}n] kfngf gu/]df
gf]S;fg ePsf a:t' ahf/ d"Nodf cfk"lt{ jf laqmL ePsf] dflgg]5 . o; ;DaGwdf lgod
#(s= df lgDg Joa:yf /x]sf] 5 M
lgod #(s=gf]S;fg ePsf] j:t'df lt/]sf] s/ s6[L ug]{M -!_s'g} j:t' cfuhgL, rf]/L, b'3{6gf,
6'6km'6, Wj+;fTds ultljlwsf sf/0fn] xfgL gf]S;fgL x'g uO{ To:tf] j:t'sf] df}Hbftaf6 nut
s6[f ug'{ k/]df jf sd d"Nodf laqmL ug'{ kg]{ ePdf k|df0f ;lxt To:tf] cj:yf ePsf] ldltn]
tL; lbgleq To:tf] j:t'df lt/]sf] s/ s6[L ug{sf] nflu cfGtl/s /fh:j sfof{nodf lgj]bg
lbg' kg]{5 .
-@_ pklgod -!_ adf]lhd k/]sf] lgj]bg 5fgljg ubf{ xfgL gf]S;fg ePsf] b]lvPdf s/
clws[tn] To:tf] xfgL gf]S;fgL ePsf] j:t'df lt/]sf] s/ s6[L ug{ lbg ;Sg]5 .
$=!@ ;Da4 kIfx?aLrsf] cfk"lt{M
P]gn] o; P]gsf] k|of]hgsf nflu ahf/ d"Nosf] kl/efiff u/]sf] 5 . P]gn] s'g} klg j:t' jf
;]jfsf] jhf/ d"No c;DalGwt JolQmx?sf aLr :jtGq ?kn] cfk"lt{ ePsf] To:t} lsl;dsf]
j:t' jf ;]jf jfkt k|fKt x'g] k|ltkmn a/fa/ x'g] :ki6 u/]sf] 5 . o; ;DaGwdf bkmf !# sf]
pkbkmf -!_ df lgDg Joa:yf /x]sf] 5M
bkmf !#-!_M s'g} lbgdf cfk"lt{ ul/Psf] j:t' jf ;]jfsf] jhf/ d"Nosf] lgwf{/0f c;DalGwt
JolQmx?sf aLr :jtGq ?kn] cfk"lt{ ePsf] To:t} lsl;dsf] j:t' jf ;]jf jfkt k|fKt x'g]
k|ltkmnnfO{ Wofgdf /fvL lgwf{/0f ul/g]5.
JolQmut jf ljQLo :jfy{ ePsf JolQmx? cyf{t ;Da4 JolQmx?aLr x'g] sf/f]jf/df sf/f]jf/ d"No
sd u/L s/ bfloTjnfO{ k|efljt ug]{ ;Defjgf /x]sf] x'G5 . olx cj:yfnfO{ b[li6ut u/L P]gdf
ahf/ d"Nosf] :ki6 kl/efiff ul/Psf] xf] . ;Da4 kIfx?aLr s'g} j:t' jf ;]jf cfk"lt{ ul/Psf] 5/
cfk"lt{ jfkt k|fKt x'g] k|ltkmn :jtGq ahf/ d"No -Arms length Price_ eGbf Go'g /x]sf] 5
eg] o:tf] cj:yfdf ltgLx? aLr ePsf] sf/f]jf/sf] k|ltkmn To:t} a:t' jf ;]jfsf] c;DalGwt
JolQmx?sf aLr ePsf] sf/f]jf/df sfod ePsf] d"No a/fa/ /x]sf] dfgLG5 / ;f] sf/f]jf/sf]
oyfy{ s/ bfloTj olsg ul/G5 . s/ k|zf;gn] cjnDag ug]{ o:tf] lgodnfO{ s/ lgof]hg
la?4sf] lgod -Anti Avoidence Rule_ eGg ;lsG5 . sfo{nfO{ o;sf] cy{ ;Da4 kIfx?aLrsf]
s/of]Uo cfk"lt{df s/ ;+sng ubf{ :jtGq ahf/ d"Nosf] lgod jf l;4fGt cfslif{t x'G5 . s/
bfloTjnfO{ Go'g agfpg] jf s/ 5nL ug]{ k|aGw btf{jfn jf a]btf{jfn hf];'s} aLrdf x'g ;Sb5 .
o:tf] lgod vf;u/L btf{jfn s/bftfn] cfkm\gf] s/ bfloTj a]btf{jfn JolQmdf ;fg{ glbg /
s/ r'xfj6 ug]{ k|a[lQnfO{ lgoGq0f ug{ nfu" ul/G5 .
$=!# laQLo k§f (Finance Lease)M
laQLo k6[f cfly{s?kn] ;zt{ laqmL xf] . ljQLo k§fnfO{ laqmL ;/x dfgL s/ ;+sng ug'{ k5{ .
laQLo k§f pwf/f]df laqmL u/] ;/x x'G5 . s'g} j:t' laQLo k6[f cGtu{t laqmL ul/Psf] cj:yfdf

73
 ;f]xL avt To;/L k6[fdf lbOPsf] ;DklQsf] s""n d"Nodf s/ aLhs hf/L ug'{kb{5 . o;df k§f
lbg] (Lessor) n] k§fdf laqmL ePsf] ;DklQx?sf] :jfldTjsf ;a} kmfO{bfx? (Benefits) /
hf]lvdx? (Risks) k§f lng] (Lessee) nfO{ x:tfGt/0f u/L ;s]sf] x'G5, s]jn sfg"gL ?kdf
;DklQx? x:tfGt/0f x'g dfq afFsL /xG5 .
laQLo k6[f cGtu{t a}+s tyf cGo laQLo ;+:yfx?n] v/Lbstf{sf] tkm{af6 cfk"lt{stf{nfO{ d"No
e'QmfgL u/L j:t'sf] :jfldTj cfkm\gf] gfp+df /fvL pkef]u jf k|of]usf] clwsf/ v/Lbstf{nfO{ g}
lbg] ub{5g\ . v/Lbstf{n] ls:tfaGbL?kdf a}s tyf laQLo ;+:yfx?nfO{ /sd e'QmfgL ub{5g\ .
;jf/L ;fwg, cfjf;u[x, Joj;flos sDKn]S; cflb v/Lb ug]{ sf/f]jf/nfO{ pbfx/0fsf] ?kdf
lng ;lsG5 . o;/L v/Lb ul/Psf k"+hLut ;DklQsf] pkef]u cfo cfh{g tyf dd{t ;Def/
/ hf]lvd axg cflb ;a} v/Lbstf{n] lnPsf] x'G5 . To:t}, laQLo k6[f cGtu{t v/Lb ul/Psf
a:t'df lt/]sf] s/ v/Lbstf{n] s6\6L kfpg] sfg"gL Joj:yf /x]sf] x'+bf laQLo k6[f cGtu{t
a:t' laqmL ug]{ JolQmsf] nflu ;f] laqmL :jfefljs ?kdf s/of]Uo laqmL x'G5 . o; ;DaGwdf
P]gsf] bkmf !&-%s_ df lgDg Joj:yf /x]sf] 5M
bkmf !& -%s_ pkbkmf -@_ sf] clwgdf /xL ljlQo k6[f cGtu{t C0f ;+emf}tf u/L k}7f/L
jf v/Lb ul/Psf k"FhLut j:t'x?df lt/]sf] s/ ;DjlGwt s/bftfn] s6[L ug{ kfpg]5 .
o; ;DaGwdf lgDg pbfx/0fn] cem k|i6 kfg]{5 M
pbfx/0f $=!(
dfgf}+ >L ls/0f l8i6«LJo'6;{n] rfprfpsf] yf]s Jofkf/ ug{] u/]sf] /x]5 . pQm kmd{ d"No
clej[l4 s/df btf{ /x]5 . k|f]k|fO6/ ls/0fn] 8]lne/L Eofg v/Lb ug{ nIdL a}+s ;'s]wf/faf6
?=!) nfv C0f lnPsf /x]5g\ . 8]lne/L Eofgsf] ;Dk"0f{ d"No nIdL a}+sn] e'QmfgL lbO{ C0f
r'Qmf geP;Dd ;f] 8]lne/L Eofgsf] :jfldTj cfkm\g} gfp+df /fv]sf] /x]5 . a+}s tyf ls/0faLr
dfl;s ?= @% xhf/ / Jofh;lxtsf] ls:tf ltg]{ ;Demf}tf ePsf] 5 .
>L ls/0f l8i6«LJo'6;{n] Joj;flos k|of]hgsf] nflu v/Lb u/]sf] 8]lne/L Eofgsf] :jfldTj
cfkm\gf] gfp+df geP klg pQm Eofgsf] k|of]u s/of]Uo sf/f]jf/df ePsf] x'+bf v/Lbdf lt/]sf]
?=! nfv #) xhf/ d"No clea'l4 s/ P]gsf] bkmf !&-%s_ adf]lhd s/ s6[L bfjL ug{
;S5g\ .
$=!$ ;+rfng k§f (Operating Lease):
;+rfng k6[f -Operating Lease_ eGgfn] s'g} JolQmn] cfkm\gf] :jfldTjdf /x]sf] rn jf
crn ;DklQ s'g} lglZrt cjlwsf] nflu lglZrt\ ;]jf z'Ns e'QmfgL k|fKt ug]{ u/L cGo
JolQmnfO{ k|of]uflwsf/ x:tfGt/0f ug]{ sfo{nfO{ a'lemG5 . ;+rfng k6[fdf ;+nUg JolQmx?aLr
cfk;L ;xdlt u/L k6[fdf lbOPsf] ;DklQ k|of]u ug{ lbg] / lng] ljifodf s]xL zt{x? lgwf{/0f
ul/Psf] x'G5 . ;+rfng k6[fdf ;DklQ cfk"lt{ ubf{ k§f lbg] (Lessor) sf] cfly{s / sfg"gL
clwsf/ oyfjt\ /xG5 . k§fdf ;DklQ lng] k6[fwf/s (Lessee) nfO{ To; ;DklQsf] pkef]u
u/]jfkt cfjlws ?kdf ;]jf z'Ns jf ef8f jfkt /sd e'QmfgL ug{] bfloTj l;h{gf x'G5 .
74
 ;+rfng k6[f cGtu{t cfk"lt{ ul/Psf] d"t{ ;DklQsf] ;DaGwdf s/ k|of]hgsf] nflu s'g} s/of]Uo
j:t' cfk"lt{ ePsf] dflgb}g . d"t{ ;DklQsf] ;+rfng k6[f afx]s cGo cj:yfdf ;]jfsf] cfk"lt{
ePsf] dflgG5 . ;+rfng k6[f cGtu{t cfk"lt{ ul/Psf] ;DklQsf] k6[f lbg] / lng] JolQmx?aLr
:jfldTjsf] clwsf/ -Right to ownership_ kl/jt{g ePsf] x'+b}g, lgoGq0f jf ef]u rngsf]
clwsf/ -Right to Possession_ dfq kl/jt{g ePsf] x'G5 . o;/L x'g] cfk"lt{ aGbf]a:tdf
;DklQsf] dflns (Lessor) nfO{ k6[fwf/s (Lessee) n] cfjlws ?kdf zt{gfdfdf pNn]v eP
adf]lhdsf] ;]jf z'Ns e'QmfgL ug]{ ub{5 . o;/L ;]jf z'Nssf] ?kdf k|fKt /sd a/fa/ ;]jfsf]
cfk"lt{ ePsf] dfgL d"No clej[l4 s/df btf{ ePsf] / cg';"rL ! df pNn]v gePsf] eP ;f]
k6[f lbg] (Lessor) n] s/ c;'n ug'{kb{5 . k6[fwf/s (Lessee) klg d"No clej[l4 s/df btf{
ePsf] JolQm eP P]gsf] bkmf !& adf]lhd s/ s6[L bfjL ug{ ;Sb5 .
s'g} cd's ;DklQ dfq ;+rfng k6[f cGtu{t -Dry Lease_ k|of]u ug{ lbPsf] eP ;f]sf] ;]jf
z'Ns dfq s/of]Uo sf/f]jf/sf] ?kdf dfgL s/ c;'n ug' kb{5 . t/ cd's ;DklQsf] ;fy;fy}
;f];+u ;DalGwt cGo ;]jfx? klg ;+rfng k6[f cGtu{t -Wet Lease_ cfk"lt{ ePsf] eP To:tf]
;]jf z'Ns;d]tsf] Psd'i6 /sddf d"No clej[l4 s/ cfslif{t x'G5 . ;+rfng k6[f cGtu{t
cfk"lt{ ul/Psf ;DklQx?nfO{ oyfjt jf rfn' cj:yfdf /fVg cfjlws ?kdf ul/g] dd{t
;Def/ cflbsf] vr{ olb k6[f lbg] -lessor_ n] u/L ;f] jfktsf] /sd k6[fwf/s -Lessee_ af6
k|fKt ug]{ u/]df ;f] dd{t ;Def/ vr{df ;d]t s/ c;'n ug'{kb{5 .
$=!% ;km\6j]o/sf] cfk"lt{M
ljB'tLo dfWodaf6 ;km\6j]o/ cfk"lt{ ePsf] cj:yfnfO{ ;]jfsf] cfk"lt{ dflgG5 . t/ l;=8L=,
l8=le=8L=, k]g 8«fOe, jf o:t} s'g} 8f6f s]l/o/ dfkm{t cfk"lt{ ul/Psf] eP To:tf] cfk"lt{nfO{
j:t'sf] cfk"lt{ dflgG5 .
w]/} pkef]Qmfn] Ps} k6sdf c;Lldt ?kdf pkef]u ug{ ;Sg] u/L lgdf{0f ul/Psf] pTkfbgnfO{
:6\of088{ ;km\6j]o/ dflgG5 . :6\of088{ ;km\6j]o/l;t cGo ljleGg k|f]u|fd tyf ;kf]6{ d]6]l/
oN;h:tf ;]jfx? klg cfj4 ePsf] x'g ;Sb5 . h:t}M ;km\6j]o/h8fg, ;+rfng lgb]{lzsf,
dd{t ;Def/ ;]jf cflb . :6\of088{ ;km\6j]o/sf] pbfx/0fsf] ?kdf kL=;L ;km\6j]o/, kL=;L=
xf]d ;km\6j]o/, sDKo'6/ u]d cflbnfO{ lng ;lsG5 . :6\of088{ ;km\6j]o/sf] cfk"lt{nfO{ b]xfosf]
cj:yfdf ;]jfsf] cfk"lt{ dflgG5 . olbM
s= v/Lbstf{nfO{ ;km\6j]o/sf] :jfldTjsf] clwsf/ x:tfGt/0f ePsf] 5}g,
v= ;km\6j]o/sf] cfk"lt{ x'+bf ef}lts?kn] x:tfGt/0f ePsf] b]lvb}g
-ljB'tLo dfWodaf6 8f6f k|;f/0f dfq ePsf] x'G5_, /
u= laqm]tf / qm]tfaLr ;DkGg ePsf] ;Demf}tfsf] s/f/ bfloTjdf ;km\6j]o/ k|of]u ug]{
clwsf/ dfq x:tfGt/0f ePsf] cj:yf x'G5 .
pko'{Qm cj:yf afx]s cGo cj:yfdf :6\of088{ ;km\6j]o/sf] cfk"lt{nfO{ j:t'sf] cfk"lt{
dflgG5 .

75
$=!^ ;]jfsf] cfk"lt{M
P]gdf j:t'sf] cfk"lt{ egL kl/eflift ul/Pb]lv afx]s cGo ;a} cfk"lt{nfO{ ;]jfsf] cfk"lt{
dfg]sf]5 . o;} u/L P]gsf] bkmf @-5_ df pNn]lvt ;]jf laqmL, ljlgdo, x:tfGt/0f ug]{ sfo{
jf tt\;DaGwL cg'dlt lbg] jf j:t'sf] pkof]u ug]{ clVtof/Lsf] x:tfGt/0fnfO{ ;d]t ;]jfsf]
cfk"lt{ elgG5 . o;leq cd"t{ ;DklQ cyf{t ef}lts :j?k gePsf rn jf crn ;Dkltsf]
x:tfGt/0f klg ;dfj]z x'G5 . ;fdfGo cy{df ;]jfsf] ?kdf :jLsf/ ul/Psf o:tf sfo{x? leq
af}l4s jf cf}Bf]lus ;DklQ clwsf/, 7]Ssf aGbf]a:t, ;+rfng cg'dlt, cGo cd"t{ clwsf/,
kmd'{nf, 6«]8dfs{, ;nfdLb:t'/ -Royalty_ / k§f cflbsf] pkef]u kb{5g\ . pbfx/0fsf] nflu
lhNnf ljsf; ;ldltaf6 vlghhGo ;|f]tsf] pTvgg u/L las|L ug]{ clwsf/ s'g} JolQm jf
lgsfonfO{ x:tfGt/0f ug]{ sfo{, lhNnf aflx/ lgsf;L ubf{ lgsf;L s/ p7fpg] 7]Ssf aGbf]a:t
ug]{, ;8s af]8{n] ;8s b:t'/ ;+sng ug{] clwsf/ ;lxtsf] 7]Ssf, b'/ ;+rf/ k|flws/0fn]
spectrum jfkt b"/;+rf/ ;]jf k|bfosnfO{ lbPsf] Ohfht cflbnfO{ lng ;lsG5 . P]gsf] bkmf
@ -r_ n] ;]jfnfO{ b]xfo adf]lhd kl/eflift u/]sf] 5 .
@-r_ ……;]jfÚÚ eGgfn] j:t' afx]ssf] h'g;'s} s'/f ;Demg' k5{ .
$=!& ljQLo ;]jf cfk"lt{M
a}+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ art ;+sng / C0f k|jfx ;DaGwL ;]jf, art jf shf{
;'/If0f ;]jf, cjsf; sf]if ;DaGwL ;]jf, z]o/ jf C0fkq jf cGo lwtf]kqsf] lgisfzg jf
Joa:yfkg jf v/Lb laqmL;+u ;DalGwt ;]jf, d"b|f lalgdo jf x:tfGt/0f ;]jf, ljk|]if0f ;]jf
h:tf ;]jfnfO{ laQLo ;]jf elgG5 . d"No clej[l4 s/ P]gdf o:tf] ljQLo ;]jfdf s/ 5'6 x'g]
Joj:yf /x]sf] 5 .
$=!* dWo:ystf{ -Intermediary_ jf k|ltlglw -Agent_ M
Joj;flos ljlzli6s/0fsf] sf/0fn] ubf{ j:t' tyf ;]jfx?sf] pTkfbg, ahf/Ls/0f, Pj+ laqmL
lat/0f cnu cnu JolQm jf lgsfox?n] ug]{ u/]sf] kfOG5 . j:t'sf] pTkfbs jf laqm]tf /
clGtd pkef]Qmfsf aLrdf a;L j:t' tyf ;]jf cfk"lt{ ug{ ;xof]uL jf k|ltlglwsf] ?kdf ;]jf
cfk"lt{ ug]{ JolQmnfO{ dWo:ystf{ jf k|ltlglw elgG5 . o;} u/L g]kfn aflx/ cjl:yt s'g}
lgsfosf] k|ltlglwsf] e"ldsf lgjf{x ug]{ JolQmnfO{ dWo:ystf{ jf k|ltlglw elgG5 . o:tf
dWo:ystf{x? pTkfbs jf laqm]tf jf v/Lbstf{ jf pkef]Qmfsf] tkm{af6 v8f ul/Psf] x'g
;S5g\ . dWo:ystf{n] j:t' jf ;]jfsf] pTkfbs jf laqm]tf jf v/Lbstf{ jf pkef]Qmfsf aLrdf
a;L j:t' jf ;]jfsf] cfk"lt{ sfo{df ;xof]u u/]sf] g]kfn aflx/ cjl:yt d"n lgsfosf] k|ltlglw
eO{ j:t' jf ;]jf cfk"lt{ ug{ ;S5g . o;/L k|bfg ul/g] ;]jfdf k|fKt ;]jf z'Ns / k|ltlglwsf]
?kdf cfofltt j:t' jf ;]jfdf dWo:ystf{ jf k|ltlglw d"No clej[l4 s/sf] nflu lhDd]jf/
x'G5 . o; ;DaGwdf lgDg pbfx/0fn] cem k|i6 kfg]{5 M

76
pbfx/0f $=@)
dfgf}+ g]kfn 6'yk]i6 pBf]un] cfkm\gf pTkfbgnfO{ ahf/Ls/0f ug{] lhDdf g]kfn P8e/6fOlhË
sDkgLnfO{ lbPsf] /x]5 . pBf]un] pTkfbg u/]sf 6'yk]i6sf] ahf/Ls/0f u/]jfkt ;f] P8e/
6fOlhË sDkgLn] ;]jf z'Ns k|fKt ug]{ u/]sf] /x]5 . g]kfn P8e/6fOlhË sDkgL d"No clej[l4
s/df btf{ ePsf] sf/0fn] ;]jf z'Nsdf d"No clej[l4 s/ c;'n ug'{kb{5 .
o; ;DaGwdf lgDg pbfx/0fn] cem k|i6 kfg]{5 M
pbfx/0f $=@!
dfgf}+ u'/f+; df]6/;fOsn v/Lb ug]{ u|fxsnfO{ jf/]06L ;doleq uf]vf{ sDkgLsf] tkm{af6
lgMz'Ns dd{t ;Def/ ug{] u/]sf] /x]5 . dd{t sfo{sf] nflu pQm sDkgLn] g]kfnsf ljleGg
7fp+df ;+rfngdf /x]sf ;]jf s]Gb|x?nfO{ lhDdf lbPsf] /x]5 . tL s]Gb|x?n] uf]vf{ sDkgLn]
tf]s]sf] zt{ k|lqmof / dfkb08adf]lhd ;]jf cfk"lt{ ug]{ ub{5g\ . ;]jf s]Gb|n] cfk"lt{ ug]{ o:tf]
;]jf s/of]Uo ;]jf xf] . olb pQm ;]jf s]Gb|x? d"No clej[l4 s/df btf{ ePsf /x]5g\ eg]
;]jf z'Ns c;'n ubf{ d"No clej[l4 s/ ;d]t c;'n ug'{kb{5 .
cfk"lt{stf{n] cfkm\gf] sf/f]jf/ lj:tf/ ug]{ Pj+ k|efjsf/L ?kdf ;+rfng ug]{ l;nl;nfdf Ps jf
PseGbf a9L cflwsfl/s k|ltlglwlgo'Qm ug]{ u/]sf] kfOG5 . tL cfk"lt{stf{n] cfkm} jf cflwsfl/s
k|ltlglwx?dfkm{t j:t' tyf ;]jf cfk"lt{ ub{5g\ . To:tf] sf/f]jf/ tL k|ltlglwx?sf] cfkm\gf]
:jtGq sf/f]jf/ geO{ d"n cfk"lt{stf{af6 ul/Psf] cfk"lt{ dflgG5 . cfk"lt{stf{ / pkef]QmfaLr
x'g] j:t' jf ;]jfsf] v/Lb laqmL sf/f]jf/df To:tf k|ltlglwn] cfjZos ljleGg k|sf/sf] ;xof]u
ub{5g\ . o:tf] ;]jf cfk"lt{stf{sf] tkm{af6 pkef]QmfnfO{ k|bfg ul/Psf] x'G5 . cfk"lt{stf{sf]
tkm{af6 pkef]QmfnfO{ ;]jf k|bfg u/]jfkt cfk"lt{stf{af6 tL cflwsfl/s k|ltlglwx?n] sldzg
jf b:t'/ jf ;]jf z'Ns k|fKt ug]{ ub{5g\ . k|ltlglwn] o;/L ;]jf k|bfg u/]jfkt k|fKt ePsf]
sldzg jf b:t'/ jf z'Ns P]gsf] bkmf !@ adf]lhd s/of]Uo ;]jf jfktsf] k|ltkmn dflgG5 .
o; ;DaGwdf lgDg pbfx/0fn] cem k|i6 kfg]5 { M
pbfx/0f $=@@
dfgf}+ df]lxt OlGhlgol/Ën] OGe6{/ laqmL ug{] u/]sf] /x]5 . OGe6{/ laqmL ePsf] Ps
jif{;Ddsf] jf/]]06L lkl/o8df % k6s;Dd lgMz'Ns ;lj{l;+u ul/lbg] Joj:yf /x]5 . OGe6{/
;lj{l;Ë ul/lbg df]lxt OlGhlgol/Ën] d'n'sel/sf !)) j6f ljleGg ;lj{; ;]06/x?nfO{
cflwsfl/s Ph]06sf] ?kdf lgo'Qm u/]sf]] /x]5 . tL ;lj{; ;]06/x?n] OGe6{/ ;lj{l;Ë
ul/lbP jfkt k|lt OGe6{/ ?= #)) df]lxt OlGhlgol/Ëaf6 k|fKt ug]{ ;Demf}tf u/]sf] /
x]5 . tL ;lj{; ;]06/n] dfl;s?kdf ;]jf z'Ns bfjL ug'{ kg]{ k|aGw ldnfO{sf] /x]5 .
jf/]06L lkl/o8 el/ OGe6{/ v/Lb ug]{ u|fxsn] tf]lsPsf ;lj{; ;]06/af6 OGe6{/sf] ;lj{l;Ë
u/fPsf] v08df z'Ns e'QmfgL ug'{ gkg{] Joj:yf /x]5 .
df]lxt OlGhlgol/Ën] lgo'Qm u/]sf tL !)) j6f ;lj{; ;]06/ ;f] OGe6{/ laqm]tf kmd{sf
Ph]06sf] ?kdf sfo{ u/]sf] dflgG5 . OGe6{/sf] ;lj{l;Ë u/]/ tL ;lj{; ;]06/n] OGe6{/
v/Lbstf{nfO{ ;]jf cfk"lt{ u/]sf] b]lvP tfklg Tof] ;]jf df]lxt OlGhlgol/Ësf] tkm{af6
cfk"lt{ ul/Psf] / ;f]jfkt tL ;lj{; ;]06/n] df]lxt OlGhlgol/Ëaf6 ;]jf z'Ns e'QmfgL k|fKt
ub{5g\ . o:tf] ;]jf cfk"lt{nfO{ s/of]Uo sf/f]jf/ dflgG5 .
77
$=!( gfkmf gsdfpg] p2]Zon] :yfkgf ePsf ;+:yf tyf JolQmn] ug]{ cfk"lt{M
gfkmf gsdfpg] p2]Zon] :yfkgf ePsf ;fj{hlgs k|s[ltsf ;fdflhs, wfld{s, z}lIfs jf
k/f]ksf/L ;+:yfn] cfkm\gf ;b:o tyf u}/;b:oaLr s'g} lje]b gu/L d'gfkmf k|fKt gu/L jf
eljiodf klg d'gfkmf k|fKt ug]{ p2]Zo glnO{ ;dfh sNof0fsf] sfd ub{5g\ . d"No clej[l4
s/ P]gn] s/ nfUg] sf/f]jf/ ug]{ JolQm / s/ 5'6 x'g] sf/f]jf/ ug]{ JolQm egL ljefhg u/]sf]
5 . gfkmf gsdfpg] p2]Zon] :yfkgf ePsf] / cfos/ P]g adf]lhd s/ 5'6sf] k|df0fkq k|fKt
u/]sf] ;+3;+:yfn] klg slxn] sf+xL d"No clej[l4 s/ nfUg] / gnfUg] sf/f]jf/ u/]sf] jf ;]jf
k|bfg u/]sf] kfOG5 .
d"No clej[l4 s/ sf/f]jf/df nfUg] s/ ePsf]n] s/ nfUg] sf/f]jf/df ;+nUg hf] ;'s} JolQm eP
tfklg d"No clej[l4 s/ k|of]hgsf] nflu btf{ eO{ cfk"lt{ ug'k{ b{5 . s/ gnfUg] sf/f]jf/df ;+nUg
ePsf] JolQm jf lgsfo d"No clej[l4 s/ k|of]hgsf] nflu btf{ x'g ;Sb}g . gfkmf gsdfpg]
p2]Zo /fvL :yfkgf ePsf ;+3;+:yfn] sfg"g adf]lhd tf]lsPsf] y|; ] xf]N8eGbf a9Lsf] d"No
clej[l4 s/ nfUg] sf/f]jf/ u/]sf] jf ug]{ cj:yf ljBdfg /x]sf] v08df To:tf] ;+:yf d"No clej[l4
s/df btf{ x'gk' b{5 . d"No clej[l4 s/ ;dfgtf / t6:ytfsf] l;4fGtdf cfwfl/t /x]sf] 5 .
t;y{ d"No clej[l4 s/ P]g, @)%@ adf]lhd s/ nfUg] sf/f]jf/df ;+nUg ;a} JolQm jf ;+:yfnfO{
;d Jojxf/ ug'k{ b{5 . cfos/ P]g, @)%* adf]lhd s/ 5'6 x'g] k|df0fkq k|fKt u/]sf jf gu/]sf ;a}
gful/s ;dfh, ;fd'bflos ;+3;+:yf jf /fli6«o tyf cGt/f{li6«o u}/ ;/sf/L ;+3;+:yf ;a}n] s/of]Uo
sf/f]jf/ u/]sf] cj:yfdf sfg"g adf]lhd d"No clej[l4 s/ k|of]hgsf] nflu btf{ x'gk' b{5 . ;fy} btf{
eP kZrft\ j:t' jf ;]jf cfk"lt{ u/L k|ltkmn k|fKt ubf{ s/ aLhs hf/L ug],{ P]gn] tf]s] adf]lhd
clen]v cBfjlws /fVg], s/ ljj/0f k]z ug]{ nufotsf ;a} s/ ;DaGwL sfg"g / k|lqmof kl/kfng
ug'k{ b{5 . o; ;DaGwdf lgDg pbfx/0fn] cem k|i6 kfg]5
{ M
pbfx/0f $=@#

dfgf}+ s'g} Pp6f wfld{s ;+u7gn] sf7df8f}s + f] Go'/f]8df k"hf ;fdflu|, wfld{s cg'i7fgdf k|of]u
x'g] kf]zfs Pj+ cGo sk8fsf] Jofkf/ ug{] u/]sf] /x]5 . pQm ;+u7gsf] jflif{s sf/f]jf/?= ! s/f]8
/x]5 . wfld{s ;+u7gn] pQm k;naf6 cfh{g x'g] cfonfO{ ;b:ox? aLrdf ljt/0f gug]{ / pQm
;+u7gsf] d'gfkmf / ;DklQnfO{ cGo d7 dlGb/x?sf] dd{t / lh0ff]4{ f/ sfo{df vr{ ug]{ p2]Zo
/fv]sf] /x]5 . d'gfkmf cfh{g ug]{ p2]Zo gePsf] x'b+ f pQm ;+u7g d"No clej[l4 s/df btf{ x'g
gkg]{ bfjL u/]5 . k|:t't pbfx/0fdf cfk"lt{stf{ wfld{s ;+u7g eP tfklg ;f] ;+u7gn] k"hf
;fdlu|, kf]zfs / cGo sk8fsf] sf/f]jf/ ug]{ u/]sf] / tL j:t'x? P]gsf] cg';r " L ! adf]lhd s/
5'6 gx'g] ePsf] x'b+ f pQm wfld{s ;+u7gn] laqmL ug]{ pko'Q{ m j:t' jf ;]jfdf d"No clej[l4 s/
P]g cfslif{t x'G5 . d'gfkmf cfh{g ug]{ p2]Zo geP tfklg d"No clej[l4 s/ nfUg] j:t'sf] sf/f]jf/
ug]{ u/]sf] / s/of]Uo sf/f]jf/ jflif{s krf; nfveGbf a9L ePsf] x'b+ f pQm ;+u7gn] d"No clej[l4
s/ k|of]hgsf] nflu btf{ eO{ sf/f]jf/ ug'k{ b{5 .

78
 o; ;DaGwdf lgDg pbfx/0fn] cem k|i6 kfg]{5 M
pbfx/0f $=@$
dfgf}+ s'g} Ps u}/ ;/sf/L ;+:yf d'gfkmf cfh{g gug]{ p2]Zon] :yfkgf ePsf] 5 . pQm ;+:yfn]
cfos/ P]g, @)%* adf]lhd s/ 5'6 k|df0fkq k|fKt u/]sf] 5 . ljleGg ;+3;+:yfsf] ljQLo,
k|fljlws ;xof]udf ;dfh sNof0f Pj+ ljsf; lgdf{0f ;DaGwL sfo{ ub{5 .
dfgf}+ pQm ;+:yfn] ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] :jLs[t sfo{qmd cGtu{t
s'g} lhNnfdf dlxnf ;zlQms/0f tyf hgr]tgf clej[l4 ug{] tflnd ;+rfng ug]{ sfof{bz ]
k|fKt u/]sf] 5 . pQm ;+:yf o:tf tflnd ;+rfng ug]{ ljlzli6tf xfl;n u/]sf] ;+:yf xf] .
d"No clej[l4 s/ P]g, @)%@ sf] cg';"rL ! sf] ;d"x ^ adf]lhd ljZjljBfno tyf ljZj
ljBfnodf x'g] cg';Gwfg ;DaGwL sfo{x?, g]kfn ;/sf/sf] k"0f{ :jfldTj ePsf ;+:yfx?af6
k|bfg ug]{ Joj;flos jf k]zfut tflnd jf k'g{tfhuL tflndx?, ljBfno tyf ljZj
ljBfnox?n] k|bfg ug]{ lzIf0f ;]jfnfO{ s/ 5'6sf ;]jf dflgG5 . pQm lgsfox?n] cfk"lt{
ug]{ pko'{Qm ;]jf afx]s cGo u}/;/sf/L tyf lghL ;+3;+:yf jf JolQmn] cg';Gwfg ;DaGwL
sfo{, Joj;flos jf k]zfut tflnd jf k'g{tfhuL tflnd Pj+ lzIf0f ;]jfdf d"No clej[l4 s/
cfslif{t x'G5 . t;y{ pQm u}/ ;/sf/L ;+:yfn] ;+rfng ug]{ dlxnf ;zlQms/0f tyf hgr]tgf
clej[l4 ug{] tflndx? s/of]Uo sf/f]jf/ x'g\ .
d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod ^s adf]lhd Ps k6sdf ?= ! nfveGbf
a9Lsf] o:tf] s/of]Uo ;]jf v/Lb ubf{ d"No clej[l4 s/df btf{ ePsf] JolQm jf ;+:yfaf6
dfq ;]jf v/Lb ug'{kb{5 . ;]jfu|fxL ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnon] pQm
;+:yfnfO{ e'QmfgL lb+bf d"No clej[l4 s/ ;d]t e'QmfgL ug'{kb{5 .
o:tf] s/of]Uo ;]jf cfk"lt{ ug]{ u}/ ;/sf/L ;+:yf s/of]Uo JolQmsf] kl/efiffleq ;d]l6Psf]
x'+bf ;/sf/L, ;fj{hlgs Pj+ d"No clej[l4 s/df btf{ ePsf] JolQmnfO{ Ps k6sdf ?= !
nfveGbf a9L d"Nosf] ;]jf cfk"lt{ ug]{ xf] eg] pQm ;+:yf d"No clej[l4 s/df btf{ x'g'
kb{5 .
$=@) ;]jf / cGt/f{li6«o ;]jfsf] cfk"lt{ :yfg -Place of Supply of Services/
International Services_M
g]kfnleq ;]jfsf] cfk"lt{ ePsf] cj:yfdf dfq s/ ltg'{ kg]{ bfloTj l;h{gf x'G5 . s/ 5'6
x'g] egL :ki6?kn] ls6fg u/]sf] ;]jf cfk"lt{ afx]s ;a} ;]jfdf P]gsf] bkmf %-!_ adf]lhd
d"No clej[l4 s/ cfslif{t x'G5 . g]kfndf Joj;fo u/]sf] jf ;]jf k|jfx ug{ s'g} k|sf/sf]
:yfoL ;+:yfkg dfkm{t jf s'g} :yfoL ;+/rgf lgdf{0f u/]sf] JolQmn] g]kfnleq s'g} s/of]Uo
;]jf cfk"lt{ ub{5 eg] ;f]xL :yfgnfO{ cfk"lt{sf] :yfg dflgG5 . h:t} g]kfnL n]vf k/LIfs,
clwjQmf, OlGhgLo/, Jo'l6;Log cflbn] g]kfnL jf ljb]zL gful/snfO{ g]kfnleq ;]jf cfk"lt{
u/]df cfk"lt{sf] :yfg g]kfn dflgG5 .

79
 P]gsf] bkmf -&_ sf] pkbkmf @ n] c'g';"rL–@ df pNn]lvt j:t' jf ;]jfsf] sf/f]jf/df z"Go b/df
s/ nfUg]5 elg pNn]v 5 . ;f]xL P]gsf] c'g';"rL–@ df g]kfn aflx/sf] JolQmnfO{ cfk"lt{ x'g]
b]xfo adf]lhdsf]] ;]jfnfO{ z'Go b/ nfUg] ;]jf egL sfg"gL k|aGw u/]sf] 5 M
-s_ g]kfnleq a;f]af; ePsf] JolQmn] g]kfndf s'g} Joj;flos sf/f]jf/, Joj;flos
k|ltlglwTj jf sfg"gL ?kdf dfGo k|ltlglw gePsf] g]kfn aflx/sf JolQmnfO{
cfk"lt{ u/]sf] ;]jf,
-v_ g]kfnleq a;f]af; eO{ btf{ ePsf] JolQmn] g]kfn aflx/ a;f]af; ePsf]
JolQmnfO{ u/]sf] j:t' jf ;]jfsf] cfk"lt{ .
z"Go b/ nfUg] ;]jf k|efjsf/L x'g b]xfo adf]lhdsf] cj:yf ljBdfg /x]sf] x'g'kb{5 M
s= ;]jf k|bfg ug]{ JolQm jf s/bftfsf] a;f]af; g]kfnleq ePsf] x'gk' b{5 . g]kfnleq
a;f]af; ePsf] zAbn] g]kfnleq /x]sf] :yfO{ ;+/rgf jf ;+:yfkg;d]tnfO{
a'emfp+5, /
v= lghsf] g]kfndf s'g} Joj;flos sf/f]jf/, Joj;flos k|ltlglwTj jf sfg"gL
?kdf dfGo k|ltlglw gePsf] / lghn] g]kfnaflx/ a;f]af; ePsf] JolQmnfO{
;]jf cfk"lt{ u/]sf] x'g cfjZos /x]sf] 5 .
o;f] eGg'sf] cy{ olb g]kfnleq Joj;fo jf :yfoL ;+/rgf v8f u/L g]kfnL JolQmnfO{ g]kfndf
;]jf cfk"lt{ u/]sf] cj:yfdf cfk"lt{sf] :yfg g]kfn dflgG5 . h:t}M g]kfn b"/ ;+rf/ ;+:yfgsf]
df]afOn kmf]gdf Unf]an /f]ldËsf] ;'ljwf lnPsf s'g} ;]jfu|fxLn] ljb]zdf uO{ /f]ldË ;]jf
pkef]u u/]sf] cj:yfdf klg pQm ;]jfsf] cfk"lt{ :yfg g]kfn g} dflgG5 . lsgeg] ljb]zdf
/f]ldË ;]jf pkef]u u/]sf] eP tfklg pQm ;]jf g]kfnl:yt ;+/rgf jf ;+oGqaf6 ;lqmo ePsf]
dflgG5 .
olb s'g} g]kfnL clwjQmfn] s'g} ljb]zL gful/snfO{ ljb]zdf sfg"gL ;]jf pknAw u/fPsf]
cj:yfdf ;]jfsf] cfk"lt{sf] :yfg ljb]z dflgG5 . o;} u/L g]kfndf btf{ gePsf] s'g} ljb]zL
;]jf k|bfosn] g]kfnleq s'g} s/ nfUg] ;]jf cfk"lt{ u/]df e'QmfgL ug]{ JolQmn] d"No clej[l4
s/ bflvnf ug'{ kg]{ Joj:yf klg /x]sf] 5 .
g]kfndf Joj;fo u/]sf] jf ;]jf k|jfx ug{ s'g} :yfoL ;+/rgf lgdf{0f u/]sf] eGg] ljifo ;f];+u
;DalGwt tYo / k|df0fsf] cfwf/df lgwf{/0f ul/G5 . o; ;DaGwdf JolQmn] ;]jf cfk"lt{ ug{]{
l;nl;nfdf s/f/ ;Demf}tf u/]sf] jf ;]jf cfk"lt{ ug]{ k|of]hgsf] nflu cfkm\g} gfdaf6 lj1fkg
jf cGo k|a4{gfTds sfo{ ub{5 jf cfkm\g} sfof{no :yfkgf u/L ;f]dfkm{t sf/f]jf/ ;+rfng
u/]sf] 5 jf 5}g eGg] s'/fn] klg :yfoL ;+/rgfsf] olsg ug{ dfu{bz{g ub{5 . P]gdf pNn]lvt
Aoj:yf adf]lhd ;]jfsf s]xL k|s[lt / ;]jf cfk"lt{ ePsf]] :yfg -Reverse charge afx]s_
b]xfo cg';f/ x'G5 M
l;=g+= ;]jfsf] k|sf/ ;]jf cfk"lt{ ePsf] :yfg
! ko{6sLo ;]jfx?
!=! l6s6 sf6\g] s/bftf /x]sf] :yfg
!=@ ko{6sLo oftfoft hxf+ ko{6sn] oftfoft ;]jf pkof]u ub{5
· kyk|bz{s,
!=# hxf+ o:tf] ;]jf k|bfg ul/G5
· el/of
80
!=$ ;f+:s[lts Pjd dgf]/+hgfTds cjnf]sg hxf+ o:tf] cjnf]sg sfo{s|d cfof]hgf ul/G5
· /]:6'/]G6 k|of]u, hxf+ tL cjl:yt 5g\
!=% · xf]6n a;fO{,
· dgf]/+hgfTds sfo{ cflb
@ dd{t ;]jf
@=! crn ;DklQsf] hxf+ ;DklQ cjl:yt /x]sf] 5
@=@ rn ;DklQsf] hxf+ ;DklQ dd{t ul/G5
# sfo{qmd cfof]hgf
#=! :jo+ cfof]hs hxf+ sfo{qmd cfof]hgf ul/G5
#=@ k|ltlglwsf] ?kdf sfo{qmd cfof]hgf :yn
o; ljifonfO{ lgDg pbfx/0fn] k|i6 kfg]{5M
pbfx/0f $=@%
;f+lu|nf 6'/ k|f=ln=n] o'/f]lkog gful/s hf]gaf6 Ps 6'/ Kofs]h k|fKt u/]sf] 5 . pQm Kofs]hdf
!) lbg g]kfndf, $ lbg e'6fgdf / & lbg ltAatdf 3'Dg] of]hgf /x]sf] 5 . Kofs]h leq
a]nfotb]lv sf7df8f}+;Dd, sf7df8f}+b]lv e'6fgsf] kf/f];Dd, / sf7df8f}+ Nxf;f;Ddsf] bf]xf]/f]
xjfO{ l6s6, xf]6n af;, oftfoft, ufO8, el/of, ;f+:s[lts cjnf]sg, 6«]lsË cflb ;dfj]z
/x]5 . of] a'lsË d"No clej[l4 s/ ;lxt #),))) cd]l/sL 8n/df ul/Psf] 5 . pko'{Qm #
uGtAo :yfgsf] cf]xf]/ bf]xf]/ xjfO{ l6s6 vr{ @,))) cd]l/sL 8n/ /x]5 . xjfO{ l6s6 afx]s
$ lbgsf] e'6fgsf] vr{ $,))) cd]l/sL 8n/ / & lbgsf] Nxf;fsf] vr{ !),))) cd]l/sL
8n/ nfUg] /x]5 . pQm vr{df xf]6n af;, oftfoft, ufO8, el/of, ;f+:s[lts cjnf]sg,
6«]lsË vr{x? ;dfj]z /x]5g\ . afsL /xg] !$,))) cd]l/sL 8n/ g]kfnsf] 3'd3fdsf] nflu
nfUg] vr{ xf] .
pko'{Qm pbfx/0fdf pNn]v eP adf]lhdsf] 6'/ Kofs]hsf] d"No clej[l4 s/ u0fgf b]xfo adf]lhd
ug'{kb{5 M
s_ 6'/ Kofs]hsf] s""n d"No #),))) cd]l/sL 8n/af6 xjfO{ l6s6 jfktsf] @,))) cd]l/sL
8n/ 36fp+bf af+sL /xg] @*,))) cd]l/sL 8n/ . xjfO{ l6s6dfd"No clej[l4 s/ 5'6
x'g] ePsfn] of] /sd 36fOPsf] xf] .
v_ pko'{Qm @*,))) cd]l/sL 8n/ xjfO{ l6s6 jfx]s 6'/ Kofs]hsf] d"No ePsf] x'+bf ljb]zsf]
c+z / g]kfnsf] c+z 5'6\ofpg' kb{5 . ljb]zsf] d"No !$)) cd]l/sL 8n/ / g]kfnsf] d"No
!$)) cd]l/sL * 8n/ x'G5 .
u_ pko'Qm{ ;]jfsf] cfk"lt{sf] :yfg olsg ug'{kb{5 . g]kfndf cfk"lt{ ePsf] ;]jfdf s/
cfslif{t x'G5 eg] ljb]zdf ;]jf cfk"lt{ ePsf] xsdf z'Go b/ cfslif{t x'G5 .
3_ g]kfn aflx/ cfk"lt{ ePsf] ;]jf / ;f] jfktsf] /sdnfO{ 5'6\ofpg' kb{5 . s/;lxt
e'6fgsf] vr{ $,))) / Nxf;fsf] vr{ !),))) u/L !$,))) cd]l/sL 8n/ /x]sf] 5 .
pQm s/ nfUg] d"Nodf z'Go b/ cfslif{t x'G5 .
8=_ ljb]zdf cfk"lt{ ePsf] ;]jf;+u ;DalGwt v/Lbsf] s/ aLhs cg';f/ k"0f{ s/ s6[L
bfjL ug{] / cGo ;fdfGo v/Lbdf lt/]sf] s/ s6[Lsf] xsdf s""n laqmL sf/f]jf/df s/
nfUg] sf/f]jf/ / s/ 5'6 sf/f]jf/sf] cg'kft u0fgf u/L ;dfg'kflts s/ s6[L bfjL ug'{
k5{ .
81
 kl/R5]b %
s/ nfUg] d"No

s/ nfUg] d"No s/ bfloTj l;h{gf ug]{ d'Vo cfwf/ xf] . s/ nfUg] d"Nodf s/sf] b/n] u0fgf u/L s/
bfloTj olsg ul/G5 . d"Nosf] cfwf/df s/f/f]k0f ug]{ k2ltdf j:t' jf ;]jfsf] sf/f]jf/ d"No lgwf{/0f
ug{ sfg"gn] :ki6 Joj:yf u/]sf] x'G5 . d"No clej[l4 s/ P]g, @)%@ sf] bkmf !@ n] cGoyf Joj:yf
ePsf]df afx]s gubdfq k|ltkmn ePsf] cj:yfdf cfk"lt{stf{n] k|fks;Fu lnPsf] d"No dfq s/ nfUg]
d"No x'g] egL kl/eflift u/]sf] 5 . j:t' jf ;]jfsf] pTkfbg b]lv pkef]u;Ddsf] r/0fdf nfut d"No,
;+rfng vr{, 9'jfgL ef8f, aLdf lk|ldod, ;]jf z'Ns, b:t'/, Joj;flos d'gfkmf cflbsf] sf/0fn] d"No
clej[l4 eO{ /xg] x'+bf j:t' jf ;]jf ljt/0fsf k|To]s r/0fdf s/ nfUg] d"Noklg kl/jt{g eO/xG5 .
%=! s/ nfUg] d"Nodf ;dfj]z x'g] /sdx?M
s/ nfUg] d"Nodf k|rlnt s/sf] b/n] d"No clej[l4 s/ u0fgf ul/G5 . P]gsf] bkmf !@ n] s/
nfUg] d"Nosf] ;DaGwdf Joj:yf u/]sf] 5 . o; d"Nodf j:t' jf ;]jfsf] pTkfbg nfut jf
k}7f/L d"No jf v/Lb d"Nosf cltl/Qm d"No clej[l4 ug]{ ljleGg nfutx? h:t}M cfk"lt{stf{n]
Joxf]/]sf] 9'jfgL ef8f, aLdf lk|ldod, ljt/0f ;DaGwL cGo vr{x?, gfkmfsf] /sd, cGtMz'Ns,
eG;f/ dx;'n, :jfldTj z'Ns / j:t' tyf ;]jf k|fKt ug]{ ;Gbe{df e'QmfgL ug'{ kg]{ cGo To:t}
lsl;dsf s/ tyf vr{ /sd ;dfj]z ug'{kb{5 .
o; ;DaGwdf P]gsf] bkmf !@ sf] pkbkmf -!_ df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
!@ s/ nfUg] d"No M -!_ o; P]gdf cGoyf Joj:yf ePsf]df afx]s gub dfq k|ltkmn ePsf]
cj:yfdf cfk"lt{stf{n] k|fks;Fu lnPsf] d"No dfq s/ nfUg] d"No x'g]5 .
-@_ s/ nfUg] d"Nodf b]xfosf /sdx? ;dfj]z x'g]5g\ M
-s_ sf/f]jf/sf] l;nl;nfdf cfk"lt{stf{n] Joxf]/]sf] 9'jfgL / ljt/0f;DaGwL
vr{x? / gfkmfsf] /sd,
-v_ o; P]g adf]lhdsf] s/ afx]s cGtMz'Ns, :jfldTj z'Ns / cGo s/
/sd .
:ki6Ls/0fM o; v08sf] k|of]hgsf] nflu æcGo s/ /sdÆ eGgfn] ;fna;fnL
cfly{s P]gn] tf]lslbP adf]lhd nfUg] dxz'n, b:t'/ / z'Ns ;Demg' k5{ .
d"No clej[l4 s/ /fli6«o :t/sf] s/ xf] . g]kfnsf] ;+lawfgn] d"No clej[l4 s/ ;+3Lo ;/sf/af6
sfof{Gjog x'g] Aoa:yf u/]sf] 5 . P]gsf] bkmf !@ n] cfk"lt{stf{n] k|fks;Fu lng] d"Nosf] bfo/fnfO{
;+sr' g gu/L s/fwf/df cfk"lt{sf ;a} nfutx? ;dfj]z ug{ vf]hs ] f] 5 . P]gsf] bkmf !@-#_ sf]
Exclusion bkmfsf] cWoogaf6 klg o;sf] k'li6 x'G5 . t;y{ :yfgLo s/nfO{;d]t s/ cfwf/df
;dfj]z ug{' kb{5 .

82
 "cGo s/ /sd" eGgfn] ;fnj;fnL cfly{s P]gn] tf]lslbP jdf]lhd nfUg] dx;'n, b:t'/ /
z'Ns ;Demg' k5{ egL d"No clej[l4 s/ P]gn] :ki6 u/]sf] 5 . P]gsf] o; bkmfdf pNn]v
ul/Psf s/x? ljz]if u/L Joj;flos sf/f]jf/;+u ;DjlGwt /x]sf] / ljz]if u/L tL s/x?
j:t'sf nfut;+u ;DjlGwt /x]sf 5g . s/ nfUg] j:t' jf ;]jfsf] sf/f]jf/;+u k|ToIf?kdf
;DalGwt :yfgLo lgsfon] ;+sng ug]{ s/x? ;d]t pQm j:t' jf ;]jfsf] sf/f]jf/df l;h{gf
x'g] d"No clej[l4sf sf/s tTj jf cjoj dflgG5 . olb :yfgLo lgsfox?n] cfkm\gf] s/flwsf/
k|of]u u/L s'g} s/f/ jf ;Demf}tfsf] dfWodaf6 cGo JolQmnfO{ z'Ns jf b:t'/ ;+sng ug]{
clwsf/ lbPsf] 5 eg] To; cj:yfdf ;d]t s/ ;+sng ug]{ clwsf/ kfPsf JolQmn] z'Ns jf
b:t'/dfly d"No clej[l4 s/ ;+sng ug'{ kb{5 . pbfx/0fsf] ?kdf :yfgLo lgsfon] ;+sng
ug]{ kfls{Ë z'Ns, lhNnf jflx/ j:t' lgsf;L ubf{ ;+sng ul/g] s/x? . o;} u/L :yfgLo
lgsfosf] If]qaf6 s'g} j:t' jf k|fs[lts >f]tx? ;+sng u/L ljqmL ug{ kfPsf] clwsf/ jfkt
ul/g] e'QmfgLdf klg d"No clej[l4 s/ e'QmfgL ug'{ kb{5 . lsgsL of] Joj;fo ug{ kfPsf]
clwsf/ jfktsf] e'QmfgL xf] . o:t} s'g} JolQmn] s'g} JolQmnfO{ k|bfg ug]{ ;]jfleq :yfgLo s/
;d]t ;dfj]z ePsf] eg] To; cj:yfdf To:tf] s/ ;d]t ;]jf jf j:t'sf] d"Nodf ;dfj]z u/L
d"No clej[l4 s/ ;+sng ug'{ kb{5 . o; ;DaGwdf lgDg pbfx/0fn] :ki6 kfg]{5 M
pbfx/0f %=!
dfgf}+ pQd P8e/6fOlhË Ph]G;Ln] g]kfn km]zg :6f]/sf] ljleGg df]8nsf] ufd]{06sf] laqmL
k|a4{g ug{ sf7df08f} dxfgu/kflnsfsf ljleGg :yfgdf xf]l8{Ë jf]8{ /fVg] u/L pQm b'O{
sDkgLaLr s/f/ ePsf] /x]5 . pQm s/f/ cGtu{t xf]l8{Ë jf]8{x? lgdf{0f ug{ nfUg] nfut,
xf]l8{Ëaf]8{ /fv] jfktsf]] ef8f / xf]l8{Ëjf]8{ sf7df08f} dxfgu/kflnsfsf] ljleGg :yfgdf /fv]
jfkt ltg'{ kg]{ s/ ;d]t pQd P8e/6fOlhË Ph]G;Ln] e'QmfgL ug]{ / g]kfn km]zg :6f];{;uF
k|lt xf]l8{Ë jf]8{ jfkt dfgf}+ ?= b'O{ nfv lng] ;Demf}tf u/]sf] /x]5 eg] o; cj:yfdf pQd
P8e/6fOlhË Ph]G;Ln] k|fKt ug]{ k|lt xf]l8{Í jf]8{sf] d"Nodf gu/kflnsfn] nufPsf] s/ ;d]t
;+nUg ePsf] x'g'kb{5 pQm d"Nodf d"No clej[l4 s/ ;+sng ug'{ kb{5 .
%=@ s/ nfUg] d"Nodf ;dfj]z gx'g] /sdx?M
s/ nfUg] d"No sfg"gn] Jojl:yt u/]sf] d"No xf] . d"No clej[l4 s/ P]gsf] bkmf !@ n] s'g s'g nfut jf
vr{nfO{ s/ nfUg] d"No u0fgf ubf{ ;dfj]z ug]{ / s'g s'g vr{x?nfO{ ;dfj]z gug]{ eGg] ljifodf Joj:yf
u/]sf] 5 . laqm]tfn] laqmL k|j4{g ug{ ljleGg :j?kdf Jofkfl/s 5'6 jf sldzg lbg] ub{5g\ . j:t' jf
;]jf laqmL jf x:tfGt/0f ubf{sf avt laqm]tfn] qm]tfnfO{ k|bfg u/]sf kl/df0ffTds 5'6 jf Jofkfl/s 5'6
jf sldzgnfO{ s/of]Uo d"Nodf ;dfj]z ug{k‘ b}g{ . P]gsf] bkmf !@ sf] pkbkmf -#_ df b]xfo adf]lhdsf]
Joj:yf /x]sf] 5M
bkmf !@ -#_ j:t' jf ;]jf cfk"lt{ ubf{ d"Nodf lbOPsf] l8:sfp06, sldzg jf o:t} cGo
Jofkfl/s 5'6sf] /sdnfO{ s/ nfUg] d"Nodf ;dfj]z ul/g] 5}g .

83
 o; ;DaGwdf lgDg pbfx/0fn] :ki6 kfg]{5 M
pbfx/0f %=@
cDa] g'8N; eGg] Ps pBf]un] cfkm\gf] pTkfbg gubdf laqmL ubf{ laqmL d"Nosf] % k|ltztn]
l8:sfp06 lbg] gLlt ;fj{hlgs u/]sf] /x]5 . ;fy} Ps k6sdf Ps nfv ?k}of+eGbf a9Lsf] gub
e'QmfgL u/L v/Lb ug]{ JolQmnfO{ yk % k|ltzt sldzg klg lbg] Joj:yf u/]sf] /x]5 . o:tf]
cj:yfdf pBf]un] s/ aLhs hf/L ubf{ s} cj:yfdf l8:sfp06 jf sldzg afktsf] /sdnfO{
36fO{ af+sL x'g] /sddf dfq d"No clej[l4 s/ c;'n ug'{ kg]{ x'G5 . sf/f]jf/ ePkl5 s'g} gub
5'6 nufot cGo s'g} of]hgf -Scheme_sf] sf/0faf6 36L k|fKt u/]sf] /sddf eg] d"No clej[l4
s/ ;dfof]hg ug{ ldNb}g .
laqmL k|j4{gsf] nflu laqmL kZrft\ klg ljleGg af]g; jf sldzg lbg] ul/G5 . lglZrt zt{
jf dfkb08 k"/f u/] kZrft\ v/Lbstf{nfO{ eljiodf k|bfg ul/g] o:tf af]g; jf sldzgnfO{
aLhs hf/L ubf{sf] ;dodf k"jf{g'dfg u/L s/ nfUg] d"Nodf 36fpg ;lsb}g . o:tf] e'QmfgLnfO{
laqm]tfsf] laqmL k|j4{g ;Da4 vr{ dflgg] x'+bf v/Lbstf{nfO{ laqmL kZrft\ k|bfg ul/g] o:tf]
e'QmfgLdf d"No clej[l4 s/ cfslif{t x'+b}g . t/ pTkfbs jf ;]jf k|bfos JolQmn] lgwf{/0f
u/]sf] pkef]Qmf d"Nodf j:t' jf ;]jf laqmL ug]{ / ;f] jfkt lglZrt /sd -;]jf z'Ns_ k|fKt
u/L ;]jf k|bfg ug]{ JolQmn] pTkfbs jf ;]jf k|bfos;+u bfjL ug]{ o:tf] ;]jf z'Nsdf eg] d"No
clej[l4 s/ cfslif{t x'G5 . o; ;DaGwdf lgDg pbfx/0fn] :ki6 kfg]{5 M
pbfx/0f %=#
s'g} b"/;+rf/ sDkgLn] df]afOnsf] l/rfh{ sf8{ laqmL ubf{ l/rfh{ sf8{df c+lst d"Nodf g} pkef]QmfnfO{
laqmL ug]{ zt{df ljleGg dWo:ystf{ jf Ph]06nfO{ lgo'Qm u/]sf] /x]5 . o;/L lgo'Qm ul/Psf
dWo:ystf{ jf Ph]06n] l/rfh{ sf8{ laqmL u/]afkt k|fKt ug]{ /sddf % k|ltztn] ;]jf z'Ns k|fKt
ug]{ Joj:yf /x]5 . o; cj:yfdf dWo:ystf{ jf Ph]06n] b"/;+rf/ sDkgLaf6 k|fKt ug]{ /sd -;]jf
z'Ns_df To:tf dWo:ystf{ jf Ph]06n] s/ aLhs hf/L u/L b"/;+rf/ sDkgLaf6 d"No clej[l4 s/
;d]t c;'n ug'{ kb{5 .
%=# k}7f/L ubf{ sfod ul/g] sf/f]jf/ d"NoM
k}7f/L ul/g] j:t'sf] s/ nfUg] d"No sfg"g adf]lhd Jojl:yt ul/Psf] 5 . k}7f/L x'g]
j:t'sf] d"Nodf eG;f/ laGb";Dd j:t' 9'jfgL ubf{ nfUg] 9'jfgL ef8f, aLdf vr{, Ph]G6 / cGo
JolQmnfO{ s'g} lsl;dsf] sldzg k|bfg u/]sf] eP ;f] sldzg vr{ cflb hf]8L sfod x'g] k}7f/L
d"Nodf k}7f/L dx;'n, ;dLsf/s dx;'n, k}7f/Ldf nfUg] cGo z'Ns ;d]t hf8L d"No clej[l4
s/ k|of]hgsf] nflu s/ nfUg] d"No lgwf{/0f ul/g] Joj:yf /x]sf] 5 . cyf{t\ k}7f/L x'g] j:t'sf]
s/ nfUg] d"No lgwf{/0f ubf{ j:t'sf] d"No, ljljw vr{, e+;f/ dx;'n nufot k|rlnt sfg"g
adf]lhdsf nfUg] cGo dxz'n, z'Ns, b:t'/ ;dfj]z ug'{kb{5 . P]gsf] bkmf !@ sf] pkbkmf -%_
df b]xfoadf]lhdsf] Joj:yf /x]sf] 5M

84
 bkmf !@-%_ o; P]gdf cGoyf Joj:yf ePsf]df afx]s cfoft u/]sf] j:t'sf] s/ nfUg] d"No
sfod ubf{ d"No clej[l4 s/ afx]s 9'jfgL, aLdf, Ph]06 / cGo JolQmx?sf] sldzg cflb
;d]tsf] k}7f/L d"No, k}7f/L dx;'n, ;dLsf/s dx;'n, k}7f/Ldf nfUg] cGo s'g} s/ eP ;f]
;d]t hf]8L s/ nfUg] d"No sfod ul/g]5 .
o; ;DaGwdf lgDg pbfx/0fn] :ki6 kfg]{5 M
pbfx/0f %=$
df]lxt :6f]/n] ef/taf6 uf8Lsf 6fo/ k}7f/L u/L :yfgLo ahf/df cfk"lt{ ug{] u/]sf] /x]5 .
6fo/ s/of]Uo j:t' ePsfn]] 6fo/sf] v/Lb d"No, eG;f/ laGb";Dd 6fo/ NofpFbf nfUg] ;Dk"0f{
vr{x?, eG;f/ dx;'n, cGo z'Ns, b:t'/ cflb hf]8L sfod x'g] sf/f]jf/ d"Nodf ;DalGwt
eG;f/ sfof{non] !# k|ltztsf b/n] d"No clej[l4 s/ c;'n ug'{ kb{5 . df]lxt :6f]/n] pQm
6fo/ eG;f/ laGb"af6 cfkm\gf] sf/f]jf/:yfg;Dd Nofp+bf nfUg] ef8f e/f]6, 6fo/ nf]8 cgnf]8
tyf e08f/0f ubf{ nfUg] km'6s/ vr{, uf]bfdsf] ef8fnufot sfof{no lz/f]ef/ nfut, a}+s
C0fsf] Jofh tyf s]xL d'gfkmf cflb hf]8L s/ nfUg] d"No sfod ub{5 .
s'g} cfoftstf{n] slxn]sfxL+ cfofltt j:t'x?nfO{ tf]lsPsf] ;doeGbf a9L] ;do;Dd e+;f/
hf+rkf; gu/L eG;f/ kl/;/df yGsfO{ /fVg] u/]sf] kfOG5 . o:tf] cj:yfdf eG;f/ clws[tn]
eG;f/ P]g adf]lhd cfoftstf{af6 Demurrage Charge c;'n ug]{ ub{5 . o:tf] Demurrage
afktsf] /sd k}7f/L x'g] j:t'sf] d"Nodf ;dfj]z ul/G5 . o;/L k}7f/L d"Nodf eG;f/
Demurrage afktsf] /sd ;dfj]z u/L sfod x'g] s/ nfUg] d"Nodf lt/]sf] d"No clej[l4 s/
pQm j:t' laqmL ubf{ ;+sng u/]sf] s/af6 ldnfg ug{ ;lsG5 .
%=$ c:yfoL k}7f/L ubf{ sfod ul/g] sf/f]jf/ d"NoM
lglZrt p2]Zo k"/f ePkl5 lkmtf{ x'g] zt{df ljz]if k|s[ltsf dfn jf j:t'x? slxn]sfxL
ljb]zaf6 g]kfndf c:yfoL ?kdf k}7f/L ul/G5 . a}b]lzs ;xof]udf ;+rflnt 7"nf cfof]hgf
;+rfng ug{ cfjZos kg]{ d]lzg/L, pks/0f, ;jf/L ;fwgx? cfof]hgf ;dfKt ePkZrft\
ljb]zdf lkmtf{ nfg] zt{df k}7f/L ug]{ ul/G5g\ . o;}u/L Jofkf/ d]nf, k|bz{gL cflbsf] nflu
ljb]zaf6 ljleGg j:t' tyf pks/0fx? klg c:yfoL ?kdf k}7f/L ug]{ ul/G5 . c:yfoL
k}7f/Ldf tL dfn jf j:t'sf] :jfldTj g]kfndf x:tfGt/0f ePsf] x'+b}g, ;f] dfn j:t'nfO{ ljz]if
k|of]hgsf] nflu lglZrt cjlw;Dd g]kfndf /fvL ;]jf pkef]u ug]{ / ;f] k|of]hg ;dfKt eP
kZrft\ k"gM ;f]xL d'n'sdf lkmtf{ n}hfg] zt{df k}7f/L ul/Psf] x'G5 . o:tf] c:yfoL k|s[ltsf]
k}7f/Ldf dfn j:t'x?sf] cg'dflgt d"No sfod u/L ;f] d"Nodf d"No clej[l4 s/ jfktsf]
/sd w/f}6Ldf /fvL k}7f/L ug{ lbg] Joj:yf ul/Psf] 5 . ;f] j:t' g]kfnaf6 lkmtf{ ePkl5
o;/L /flvPsf] w/f}6L lkmtf{ ul/G5 . c:yfoL ?kdf k}7f/L ul/Psf j:t'x? g]kfndf laqmL jf
x:tfGt/0f ePdf jf lkmtf{ gnu]df pQm j:t'df d"No clej[l4 s/ c;'n ug'{kb{5 . o;
;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod $( sf] pklgod -!_ df b]xfo
adf]lhdsf] Joj:yf /x]sf] 5M

85
 lgod $(-!_ eG;f/ dx;'n gnfUg] u/L kl5 lkmtf{ x'g] zt{df cfoft ePsf j:t'x?df eG;f/n]
sfod u/]sf] cg'dflgt d"Nosf cfwf/df kl5 dfn jf j:t' lkmtf{ ePkl5 w/f}6L /sd lkmtf{
x'g] u/L nfUg] s/ jfkt w/f}6L lnO{ cfoft ug{ cg'dlt lbOg]5 .
s'g} ;DklQ c:yfoL k}7f/L ul/Psf] cj:yfdf pQm ;DklQsf] c:yfoL k}7f/Ldf Psd'i6 eG;f/
dx;'n jf cGo dx;'n nfUg] Joj:yf /x]sf] ePdf dx;'n e'QmfgLsf] cfwf/df d"No clej[l4
s/ c;'n ug'{ kg]{ Joj:yf lgodfjnLsf] lgod $( sf] pklgod -@_ df /x]sf] 5 .
lgod $(-@_ c:yfoL cfoft dx;'n nfUg] u/L c:yfoL ?kdf cfoft ePsf dfn jf j:t'df
dx;'nd} s/ nfUg]5 .
%=% lgsf;L lkmtf{ ubf{ sfod ul/g] sf/f]jf/ d"No:
g]kfnleq pTkfbg ePsf] jf tof/ ePsf] dfnj:t'x? lgsf;Lsf] k|lqmof k"/f eO;s]kl5 jf
ljb]zdf k'lu;s]kl5 ;DalGwt kf6L{n] Joj;flos ?kn] k|of]u ug{ g;Sg] cj:yfsf] sf/0faf6
pQm j:t' lng c:jLsf/ ug{ ;Sb5 . ;fy} cGo s'g} sf/0fn] To:tf j:t'x? ;DalGwt kf6L{nfO{
x:tfGt/0f gu/L lkmtf{ Nofpg' kg]{ cj:yf l;h{gf x'g ;Sb5 . o; ;DaGwdf kl/R5]b $ klg
JofVof ul/Psf] 5 . o:tf]] cj:yfdf jf cGo sf/0fn] ubf{ Ps k6s lgsf;L ePsf] dfn j:t'
k'gM k}7f/L ug'{ kg]{ cj:yf l;h{gf x'g ;Sb5 . o;/L Ps k6s lgsf;L ePsf dfn j:t' k'gM
k}7f/L u/L] # dlxgfleq k'gM lgsf;L ug]{ 3f]if0ff u/]df o;/L lkmtf{ NofpFbfsf avt e+;f/
sfof{non] d"No clej[l4 s/ u0fgf u/L w/f}6Ldf /fvL k}7f/L ug]{ cg'dlt lbg ;Sb5 / To:tf]
dfnj:t' k'gM lgsf;L ePkl5 pQm w/f}6L lkmtf{ lbg'kb{5 . o;/L w/f}6Ldf /flvPsf] / lkmtf{
ul/Psf] /sdsf] ljj/0f ;DAflGwt eG;f/ sfof{non] cfGtl/s /fh:j ljefudf lbg' kb{5 . o;
;DaGwdf P]gdf b]xfo adf]lhdsf] Joj:yf ul/Psf] 5M
bkmf @*=-!s_ g]kfnleq pTkfbg ePsf] jf tof/ ePsf] dfnj:t'x? eG;f/ sfof{noaf6
lgsf;Lsf] k|lqmof k"/f eO;s]kl5 jf ljb]zdf k'lu;s]kl5b ;DalGwt kf6L{n] lng c:jLsf/
u/L jf cGo sf/0fn] k'gM k}7f/L u/L NofO{ ;f]xL dfnj:t' k}7f/L ePsf] # dlxgfleq lgsf;L
ug]{ ePdf o;/L lkmtf{ NofpFbfsf] avt nfUg] d"No clej[l4 s/ w/f}6Ldf /fvL 5f8\g ;lsg]5
/ To:tf] dfnj:t' k'gM lgsf;L eP kl5 pQm w/f}6L lkmtf{ lbOg]5 . o;/L w/f}6Ldf /flvPsf]
/ lkmtf{ ul/Psf] /sdsf] ljj/0f ;DAflGwt eG;f/ sfof{non] cfGtl/s /fh:j ljefudf lbg'
kg]{5 .
o;/L k}7f/L x'g cfPsf] dfn j:t'sf] s/ k|of]hgsf] nflu d"No sfod ubf{ ;f] j:t'sf]
lgsf;L d"Nodf ;f]
j:t' lgsf;L eP kZrft\ laqm]tfn] Joxf]/]sf ;Dk"0f{ vr{x? ;dfj]z u/L sfod ug'{kb{5 .
%=^ k'gM k}7f/L ubf{ sfod ul/g] sf/f]jf/ d"No:
s'g} s/ nfUg] j:t' h:t}M d]lzg, pks/0f cflb g]kfndf dd{t ;Def/ ug{ g;lsg] cj:yfdf
pQm j:t' lab]z nuL dd{t ;Def/ u/L k'gM :jb]zdf lkmtf{ Nofpg' kb{5 . j:t'x?sf] ;fdfGo
dd{t ;Def/ dfq geO{ slxn]sf+xL pQm j:t'sf] d'n :j?k, cfsf/ u'0f:t/ jf d"Nodf g}

86
 kl/jt{g x'g] u/L kl/jt{g ePsf] x'g ;Sb5 . o:tf] cj:yfdf tL j:t'sf] dd{t, ;Def/ Pj+
;'wf/df ePsf] ;Dk"0f{ vr{nfO{ s/ nfUg] d"No sfod u/L d"No clej[l4 s/ ;+sng ug'{kb{5 .
o; ;DaGwdf lgDg pbfx/0fn] :ki6 kfg]{5 M
pbfx/0f %=%
?= !) nfv kg]{ Pp6f d]lzg g]kfndf dd{t ug{ ;+ej geO{ ljb]z nluPsf] /x]5 / ;f] dd{t
ubf{ ljb]zdf ?= %) xhf/ vr{ ePsf] /x]5 . ;f] d]lzg ?= !) nfvdf v/Lb ubf{ lt/]sf] s/
bkmf !& adf]lhd s/ s6[L bfjL ul/;s]sf] 5 . pQm d]lzg ljb]zaf6 dd{t u/L k'gM k}7f/L
ubf{ eG;f/ sfof{non] dd{t vr{ ?=%) xhf/nfO{ s/ nfUg] d"No sfod u/L ;f] d"Nodf !#
k|ltztsf b/n] d"No clej[l4 s/ ;+sng ug'{kb{5 .
%=& gd"gf -Sample_ sf] sf/f]jf/ d"No:
Joj;flos k|lti7fgx?n] gd"gfnfO{ Joj;fo k|j4{gsf] dfWod dfGb5g\ . gof+ j:t'sf] pTkfbg
ubf{ xf];\ jf k'/fg} j:t'df ;d;fdlos ?kfGt/0f jf u'0f:t/df ;'wf/ u/L laqmL k|a4{g ug{
ljleGg laqm]tfx?nfO{ tL j:t'sf] gd"gfx? lgMz'Ns ?kdf ljt/0f ug]{ ub{5g\ . gd"gfsf] ?kdf
ljt/0f ul/g] o:tf j:t'sf] aflx/L efudf :ki6 ?kn] b]lvg] u/L gd"gf egL pNn]v ul/Psf]
x'g'kb{5 . gd"gfsf] ?kdf ljt/0f ul/g] j:t'df s/bftfn] s'g} lsl;dsf] k|ltkmn lnO{ laqmL,
lalgdo, x:tfGt/0f u/]sf] x'g' x'b}g . gd"gfsf] ?kdf o;/L lat/0f ul/g] j:t'df d"No clej[l4
s/ cfslif{t x'+b}g . o;/L gd"gfsf] ?kdf ljt/0f ul/Psf j:t'sf] ;DaGwdf s/ aLhs hf/L u/L
;f] s/ aLhsdf gd"gfsf] ?kdf ljt/0f ul/Psf] eGg] pNn]v u/L o:tf j:t'sf] pTkfbg tyf
ljt/0fsf] clen]v cBfjlws /fVg'kb{5 . laqmL k|j4{gsf] nflu lat/0f ug]{ s/bftf / gd"gfsf]
?kdf k|fKt ug]{ s/bftf b'a} kIfn] gd"gfsf] ?kdf k|of]u ePsf j:t'sf] clen]v cBfjlws
/fVg'kb{5 . gd"gfsf] ?kdf k|fKt ug]{ JolQmn] pQm j:t' cGo s'g} JolQmaf6 k|ltkmn lnO{ laqmL,
ljlgdo jf x:tfGt/0f ug'{x'+b}g . k|ltkmn lnO{ laqmL u/]df d"No clej[l4 s/ cfslif{t x'G5 .
d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod @$ df b]xfo adf]lhdsf] Joj:yf ul/Psf] 5M
lgod @$= gd"gfsf] nflu ljt/0f ul/Psf] jf ljgf d"Nodf k|fKt j:t'sf] ljj/0fM lgod @# df
plNnlvt clen]vx?sf cltl/Qm btf{ ePsf] JolQmn] sf/f]jf/;+u ;DalGwt b]xfosf ljj/0fx?
;d]t /fVg' kg]{5M
-s_ Joj;fo k|j4{gsf] nflu gd"gfsf] ?kdf k|fKt ePsf tyf ljt/0f ul/Psf] j:t'sf]
ljj/0f .
-v_ lagf d"No k|fKt ePsf tyf ljt/0f ul/Psf j:t'sf] ljj/0f .
%=* pkxf/ -Gift_ sf] sf/f]jf/ d"NoM
Joj;flos k|lti7fgx?n] Aoj;fo k|j4{g ug]{ l;nl;nfdf cfkm\gf pTkfbg tyf laqmL ljt/0f ug]{
j:t'x? pkxf/sf] ?kdf ljt/0f ug]{ ub{5g\ . Joj;flos k|j4{gsf] nflu b]xfo adf]lhd pkxf/
ljt/0f u/]sf] kfOG5M

87
 -s_ h'g j:t' laqmL u/]sf] xf] ;f]xL j:t'sf] s]xL yk ;+Vof lbg],
-v_ Pp6f j:t'sf] sf/f]jf/ ug]{ JolQmn] cGo k|s[ltsf j:t' pkxf/sf] ?kdf lat/0f
ug]{,
-u_ j:t' laqmL ubf{ s'kg ;d]t ljt/0f ug]{ / ;f] s'kgdf k/]sf] pkxf/ -j:t' jf
gub_ qm]tfnfO{ tTsfn pknAw u/fpg],
-3_ j:t' laqmL ubf{ s'kg ;d]t lbO{ ;f] s'kgnfO{ lr¶[fsf] ?kdf Jojxf/ u/L ;f]
adf]lhdsf] j:t' s'g} lglZrt ;do kl5 x:tfGt/0f ug]{,
-ª_ j:t' laqmL ubf{ ;f] j:t'leq} gub jf gub ;/xsf] j:t' jf ;f]sf] s'kg /fvL
laqmL ug]{ / pkef]Qmfn] ;f] s'kg lkmtf{ u/]kl5 ;f] a/fa/sf] j:t' jf gub k|fKt
ug]{ cj:yf,
-r_ lglZrt ;doleq s'g} lglZrt kl/df0f laqmL u/]df pTkfbs jf lat/sn] cfkm\
gf] l8n/ Ph]06 jf v'b|f laqm]tfnfO{ s'g} lglZrt j:t' jf /sd pkxf/sf] ?kdf
pknAw u/fpg], jf
-5_ s'g} pTkfbs jf ;]jf k|bfosn] cfkm\gf] Joj;fo k|a4{gdf ljleGg ;'ljwf t];|f]
kIf dfkm{t pknAw u/fpg] cj:yfdf .
dfly v08 -s_ df pNn]v ePsf] cj:yfdf h'g j:t' laqmL u/]sf] xf] ;f]xL j:t'sf] s]xL yk
;+Vof lbPsf] x'G5 . o:tf] cj:yfdf pQm j:t' btf{ gePsf JolQm jf clGtd pkef]Qmfn] k|fKt
u/]sf] ePdf To:tf pkef]Qmfaf6 s/ c;'n ug{ gkg]{, t/ o:tf] pkxf/ btf{jfn JolQmn] k|fKt
u/]sf] ePdf btf{jfn JolQmaLr ePsf] o:tf] sf/f]jf/df d"No clej[l4 s/ c;'n gu/L pkxf/
:j?k lbOPsf] j:t'sf] clen]v b'a} kIfn] /fVg' kb{5 . pkxf/ kfpg] btf{jfn JolQmn] pkxf/
:j?k k|fKt ePsf j:t' ;f] j:t'x? laqmL u/]sf] 5 eg] To; cj:yfdf s/ c;'n ug'{kb{5 .
dfly v08 -v_ df pNn]v eP h:t} Pp6f j:t'sf] sf/f]jf/ ug]{ JolQmn] cGo k|s[ltsf j:t'
pkxf/sf] ?kdf lat/0f u/]sf] cj:yfdf laqmL ePsf] j:t' / pkxf/sf] ?kdf lbOg] j:t' klg
;fy ;fy} x:tfGt/0f ePsf] eP btf{ gePsf] JolQm jf clGtd pkef]QmfnfO{ pkxf/sf] ?kdf
lbOPsf] To:tf] j:t'df s/ c;'n ug'{ kb}{g . t/ o:tf] pkxf/ btf{jfn JolQmn] k|fKt u/]sf]
ePdf btf{jfn JolQmaLr ePsf] o:tf] sf/f]jf/df d"No clej[l4 s/ c;'n gu/L pkxf/ :j?k
lbOPsf] j:t'sf] clen]v b'a} kIfn] /fVg'kb{5 . pkxf/ kfpg] btf{jfn JolQmn] pkxf/ :j?k
k|fKt ePsf] j:t'x? s/ nfUg] j:t' eP ;f] laqmL ubf{ s/ c;'n ug'{kb{5 .
dfly v08 -u_ df pNn]v eP h:t} j:t' laqmL ubf{ s'kg ;d]t ljt/0f ug]{ / ;f] s'kgdf
pkxf/ :j?k j:t' /x]sf] v08df pko'{Qm v08 -s_ adf]lhd s/ cfslif{t x'G5 . t/ s'kgdf
gub pkxf/ k|fKt ePdf, s'kg k|fKt u/]sf] j:t' x:tfGt/0f ug'{ cufl8 g} s'kgdf slt /sd
pNn]v ePsf] 5 ;f] hfgsf/L x'G5 eg] ;f] gub /sd s/ nfUg] d"Noaf6 36fO{ l8isfp06sf]
?kdf s/ aLhsdf pNn]v ug'{kb{5 .
dfly v08 -3_ df pNn]v eP h:t} j:t' laqmL ubf{ s'kg ;d]t lbO{ ;f] s'kgnfO{ lr¶fsf] ?kdf
Jojxf/ u/L ;f] adf]lhdsf] j:t' s'g} lglZrt ;dokl5 x:tfGt/0f ul/Psf] cj:yfdf To:tf]
j:t' k|fKt ug]{ JolQmn] d"No clej[l4 s/ ltg'{ kb}{g .
88
 dfly v08 -ª_ df pNn]v eP h:t} j:t' laqmL ubf{ ;f] j:t'leq} gub jf gub ;/xsf] j:t'
jf ;f]sf] s'kg /fvL laqmL ug]{ / pkef]Qmfn] ;f] s'kg lkmtf{ u/]kl5 ;f] a/fa/sf] j:t' jf gub
k|fKt ug]{ cj:yf ePdf ;flassf] s/ aLhsdf 5'6sf] ?kdf Jojxf/ u/L d"No ;dfof]hg ug{
kfOb}g .
dfly v08 -r_ df pNn]v eP h:t} lglZrt ;doleq s'g} lglZrt kl/df0f laqmL u/]df pTkfbs
jf lat/sn] cfkm\gf] l8n/ Ph]06 jf v'b|f laqm]tfnfO{ s'g} lglZrt j:t' jf ;]jf pkxf/sf]
?kdf pknAw u/fPsf] cj:yfdf To:tf] s/ nfUg] j:t' jf ;]jf x:tfGt/0f x'+bf j:t'sf]
ahf/ d"Nodf d"No clej[l4 s/ c;'n ug'{kb{5 . dfly v08 -5_ df pNn]v eP h:t} s'g}
pTkfbs jf ;]jf k|bfosn] cfkm\gf] Joj;fo k|a4{gdf ljleGg ;'ljwfx? t];|f] kIf dfkm{t pknAw
u/fPdf t];|f] kIfn] pknAw u/fPsf] ;'ljwf jfktsf] /sddf pTkfbs jf ;]jf k|bfosaf6
d"No clej[l4 s/ c;'n ug'{kb{5 . h:t}M s'g} Po/nfoG;n] cfkm\gf] ;]jf pkef]u ug]{ b'O{ hgf
u|fxsnfO{ 7d]nsf] s'g} btf{jfn /]i6'/]06df Ps ;f+em l8g/sf] Joj:yf u/sf] 5 eg] pQm
/]i6'/]06n] tL u|fxsnfO{ pknAw u/fPsf] l8g/ jfktsf] aLhs ;f] Po/nfoG;sf] gfp+df hf/L
u/L s/ c;'n ug'{kb{5 . olb ;f] Po/nfoG;n] b'O{ hgfnfO{ lghx?n] pkef]u u/]sf] vfgf tyf
k]o kbfy{df $) k|ltztn] 5'6 lbPsf] cj:yfdf pQm $) k|ltzt jfktsf] /sdsf] aLhs
Po/nfoG;sf] gfp+df hf/L ug'{kg]{5 . af+sL ^) k|ltzt a/fa/sf] /sdsf] aLhs ;DalGwt
pkef]Qmf jf ;]jfu|fxLsf] gfp+df hf/L ug'{ kg]{5 . o;}u/L pQm Po/nfoG;n] hf/L u/]sf] ;'ljwf
sf8{ -Privilege Card_ af6 gof+;8sl:yt /]l8d]8 ;]G6/af6 v/Lb u/]sf] s/of]Uo ;fdfgdf
@) k|ltzt 5'6 k|fKt u/]sf] /x]5 eg] ;f] /]l8d]8n] sf8{ wf/snfO{ pknAw u/fPsf] pQm 5'6
/sd jfkt Po/nfOG;af6 s'g} /sd k|fKt u/]sf] jf s'g} vr{ zf]wegf{ k|fKt u/]sf] ePdf ;f]
/sddf d"No clej[l4 s/ Po/nfoG;af6 c;'n ug'{kg]{5 .
pkxf/sf] ?kdf ljt/0f ul/g] j:t' jf gubsf] btf{jfn laqm]tf tyf v/Lbstf{ b'a}n] pkxf/
lbP lnPsf] ljj/0fsf] clen]v cBfjlws /fVg'kb{5 . ;fy} ;f] pkxf/;DaGwL hfgsf/L ;a}n]
k|fKt ug]{ u/L ;"rgf hf/L u/]sf] x'g'kb{5 . o:tf pkxf/ of]hgfsf] hfgsf/L sf/f]jf/ x'g' k"j{
ePsf] x'g'kb{5 .
%.( s/ nfUg] d"No ;dfof]hg:
j:t' jf ;]jf laqmL eO{ aLhs hf/L ul/;s] kZrft\ slxn]sfxL tL j:t' jf ;]jfsf] s/ nfUg]
d"No / s/ /sddf ;dfof]hg ug'{ kg]{ cj:yf l;h{gf x'G5 . laqmL eO{ ;s]sf j:t'df s'g}
k|fljlws q'l6 b]lvPdf v/Lbstf{n] ;f] j:t' lkmtf{ u/]sf] kfOG5 . o;} u/L c8{/ u/] adf]lhdsf]
:k]l;lkms];g, dfqf, u'0f:t/ Pj+ ;doleq j:t' cfk"lt{ gePsf] sf/0fn] slxn]sf+xL cfk"lt{
ul/Psf j:t'sf] ;a} jf cf+lzs kl/df0f laqm]tfnfO{ lkmtf{ ug]{ u/]sf] kfOG5 . o:tf] cj:yfdf
v/Lbstf{n] j:t' ;DalGwt laqm]tfnfO{ lkmtf{ u/]df pQm j:t'sf] s/ nfUg] d"Nodf ;dfof]hg
ug'{kb{5 . o;/L sf/f]jf/ d"Nodf ;dfof]hg ug{ 8]lj6 gf]6 / qm]l86 gf]6sf] k|of]u ug'{kb{5 .
Psk6s laqmL eO{ ;s]sf] j:t' lkmtf{ ePsf] cj:yfdf laqm]tfn] qm]l86 gf]6 hf/L ug'{kb{5
eg] v/Lbstf{n] 8]la6 gf]6sf] dfWodaf6 s/ ;dfof]hg ug'{kb{5 . ;fy} o;/L lkmtf{ lng]
lbg] b'a} kIfn] laqmL lkmtf{sf] kl/df0f df}Hbft lstfjdf ;d]t cBfjlws ug'{kb{5 . b]xfosf
cj:yfx?df o; k|sf/sf] l:ylt l;h{gf x'g ;Sb5 M
89
-s_ laqmL ePsf ;Dk"0f{ j:t' lkmtf{ eO{ s|]tfnfO{ k"/f d"No lkmtf{ ug'{ k/]df qm]l86 gf]6 hf/L
ug'{kb{5 . t/ klxn]sf] d"No eGbf a9L d"Nosf] j:t';Fu ;f6\bf lkmtf{ ePsf] j:t'sf]
nflu qm]l86 gf]6 hf/L u/L gof+ j:t'sf] nflu s/ aLhs hf/L ug'{kb{5 . o;}u/L laqmL
ePsf] j:t'sf] s'g} hfoh sf/0fn] laqm]tf / v/Lbstf{aLr j:t' lkmtf{ gu/L d"Nodf dfq
kl/jt{g -36L jf a9L_ ePdf ;f]sf] ;dfof]hg 8]lj6 gf]6 jf qm]l86 gf]6af6 ug'{kb{5 .
-v_ jf/]06L cjlwleq klxn] laqmL ul/Psf] j:t' lkmtf{ eO{ ;f]sf] d"No ;dfof]hg ug'{ k/]df
klg cfjZostf cg';f/ qm]l86 gf]6 jf 8]lj6 gf]6 hf/L ug'{kb{5 .
-u_ v/Lbstf{n] k|fKt u/]sf] ;Dk"0f{ j:t'x? lkmtf{ ug'{ kg]{ cj:yf l;h{gf ePsf] / pQm j:t'sf]
s/ aLhsnfO{ v/Lb vftfdf k|ljli6 gu/]sf] / df}Hbft clen]vdf klg k|flKt ghgfPsf]
cj:yf /x]df v/Lbstf{n] v/Lb ul/Psf ;Dk"0f{ j:t' / ;f]sf] ;Ssn s/ aLhs lkmtf{
ug'{kb{5 . o:tf] cj:yfdf v/Lbstf{n] dfly pNn]v eP h:tf] 8]lj6 gf]6 hf/L ug'{kb}{g .
t/ laqmL ePsf j:t' / ;f]sf] ;Ssn s/ aLhs lkmtf{ kfPsf] cj:yfdf ;DalGwt
laqm]tfn] qm]l86 gf]6 hf/L ug'{kb{5 / v/Lbstf{n] lkmtf{ u/]sf] ;Ssn ljhs ;d]t ;'/
lIft ?kdf /fVg' kb{5 .
-3_ Pp6} s/ aLhs dfkm{t w]/} kl/df0fdf j:t' v/Lb ePsf] / tL j:t'x?dWo] s]xL j:t'
tTsfn} jf s]xL cjlwkl5 s'g} hfoh sf/0fn] ;DalGwt laqm]tfnfO{ lkmtf{ ug'{ kg]{ cj:yf
l;h{gf ePdf pQm s/ aLhs adf]lhdsf] sf/f]jf/nfO{ v/Lb vftfdf k|ljli6 u/L df}Hbft
lstfadf ;d]t k|flKt hgfO{ ;f] dWo] lkmtf{ ug'{ kg]{ j:t'sf] k"0f{ ljj/0f, ;+Vof, s/nfUg]
d"No / s/ ;d]t pNn]v u/L ;DalGwt s/ aLhssf] kmf]6f]skL ;d]t /fvL ;DalGwt
laqm]tfnfO{ lkmtf{ ug'{kb{5 . o;/L lkmtf{ ubf{ lkmtf{ ePsf j:t' / sf/f]jf/ d"No v'nfO{
8]lj6 gf]6 hf/L ug'{kb{5 . o;/L cf+lzs?kdf lkmtf{ ePsf j:t'sf] ;DaGwdf laqm]tfn]
klg qm]l86 gf]6 hf/L u/L b'a} kIfsf] clen]v cBfjlws /fVg'kg]{5 .
-ª_ laqm]tfn] hf/L ug]{ qm]l86 gf]6nfO{ laqmL vftfdf klg clen]v hgfO{ ;f] s/ cjlwsf] s""n laqmL
sf/f]jf/df 36fpg' kb{5 eg] v/Lbstf{n] klg cfkm"n] hf/L u/]sf] 8]lj6 gf]6nfO{ v/Lb
vftfdf clen]v hgfO{ v/Lb sf/f]jf/nfO{ 36fpg' kb{5 .
-r_ s'g} pTkfbs jf ljt/sn] cfkm\gf l8n/, Ph]06 jf v'bf| :t/sf laqm]tfnfO{ j:t' cfk"lt{
ul/;s] kl5 ljleGg hfoh sf/0fn] ubf{ k"j{ lgwf{l/t d"Nodf j:t' pkef]Qmf ;dIf laqmL x'g
g;Sg] cj:yf l;h{gf eO{ pTkfbs jf ljt/sn] cfkm\gf l8n/, Ph]06 jf v'bf| laqm]tfnfO{
s]xL k|ltzt /sd d"Nodf 36fO{ laqmL ug{ / klxn]sf] d"Nodf km/s k/]sf] xb;Dd d"No lkmtf{
lbg] jf cGo s'g} tl/sfn] ;dfof]hg ul/lbg] u/L Joj;flos k|aGw u/]sf] cj:yfdf ;f] d"No
jfktsf] pTkfbs jf ljt/sn] qm]l86 gf]6 / v/Lb ug]{ l8n/, Ph]06 jf v/Lbstf{n] 8]lj6
gf]6 hf/L ug'k{ b{5 .
-5_ d"No clej[l4 s/df btf{ gePsf] JolQmn] v/Lb u/]sf] j:t' s'g} hfoh sf/0fn] laqm]tfnfO{
lkmtf{ ug'{ kg]{ cj:yf l;h{gf ePdf laqm]tfn] qm]l86 gf]6 hf/L u/L s/ ;dfof]hg
ug'{kb{5 . o;/L ;dfof]hg ubf{ ;f] j:t'sf] s/ aLhssf] kmf]6f]skL v/Lbstf{n] lng' lbg'
90
 kg]{ /sd ;dfof]hg ug{sf] nflu hf/L u/]sf] 8]lj6 gf]6 Pjd kqsf] cfwf/df ;dfof]hg
ug'{kb{5 . d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod @) n] b]xfo adf]lhdsf] Joj:yf
u/]sf]] 5 .
lgod @) s|]l86 jf 8]lj6 gf]6M -!_ btf{ ePsf] JolQmn] cfk"lt{ u/]sf] j:t' jf ;]jfsf] d"Nodf
kl/jt{g eO{ qm]l86 jf 8]lj6 gf]6 hf/L ug'{ k/]df To:tf] gf]6df :ki6;+u qm]l86 jf 8]lj6 gf]6
n]vL b]xfosf s'/fx? ;d]t v'nfpg' kg]{5M–
-s_ qmdfut ;+Vof,
-v_ hf/L ePsf] ldlt,
-u_ cfk"lt{stf{sf] gfd, 7]ufgf / btf{ gDa/,
-3_ k|fkssf] gfd, 7]ufgf / lgh btf{ ePsf] JolQm ePdf btf{ gDa/,
-ª_ sf/f]jf/;+u ;DalGwt s/ aLhssf] ;+Vof / ldlt,
-r_ j:t' jf ;]jfsf] ljj/0f / qm]l86 jf 8]lj6sf] sf/0f,
-5_ qm]l86 jf 8]lj6 ePsf] /sd,
-h_ qm]l86 jf 8]lj6 ePsf] s/sf] /sd
s/of]Uo d"Nodf cfPsf] kl/jt{g ldnfg ubf{ j:t' jf ;]jf cfk"lt{ ubf{sf] ;dodf sfod /x]sf] s/sf]
b/ cg';f/ ldnfg ug'k{ g]{ x'G5 . o;/L s/ ldnfg ubf{ 8]lj6 gf]6 jf qm]l86 gf]6sf] dfWodaf6 ldnfg
ug'{ kg]{ / ;f]sf] dfl;s n]vf /fVg' kb{5 . o; ;DaGwdf lgodfjnLsf] lgod @) sf] pklgod -@_
df b]xfosf] Joj:yf /x]sf] 5M
lgod @)=-@_ btf{ ePsf] s/bftfn] pklgod -!_ adf]lhdsf] qm]l86 jf 8]lj6 gf]6sf] dfl;s n]vf
/fVg' kb{5 .
lgodfjnLsf] pko'{Qmfg';f/ hf/L ug'{ kg]{ 8]lj6 ÷qm]l86 gf]6sf] 9fFrf b]xfo jdf]lhd /x]sf] 5 .
8]lj6 ÷qm]l86 gf]6
8]lj6 ÷qm]l86 gf]6sf] l;=g+= hf/L ePsf] ldltM–
cfk'lt{ stf{sf] s/bftf btf{ g+=
cfk'lt{stf{sf] gfdM
7]ufgfM
k|fkssf] gfd M
s/ aLhssf] l;=g+=
8]lj6 ÷qm]l86
j:t' jf ;]jfsf] ljj/0f 8]lj6 ÷qm]l86 /sd 8]lj6 ÷qm]l86 s/ /sd
sf/0f

=====================
hf/L ug{]sf] ;xL
91
%=!) ahf/ d"NoM
ahf/ d"No eGgfn] Ps cfk;df c;DalGwt laqm]tf / qm]tfaLr :jtGq?kn] j:t' jf ;]jf cfk"lt{
ubf{ lgwf{/0f ul/Psf] d"NonfO{ a'em\g'kb{5 . ;fdfGotof ahf/ d"No / s/ nfUg] d"No ;dfg x'G5 .
t/ slxn]sf+xL s/ nfUg] d"No / ahf/ d"NoaLr km/s ePsf] klg kfOG5 . s/bftfn] Joj;flos
gLlt ;fj{hlgs u/L j:t' jf ;]jf cfk"lt{ ubf{ ;f] gLltsf] cfwf/df l8:sfp06 jf 5'6 lbg ;Sb5 .
o;/L lbOPsf] l8isfp06 jf 5'6nfO{ ahf/ d"Nodf 36fO{ s/ nfUg] d"No sfod ug{ ;lsG5 .
;dfg j:t'sf] sf/f]jf/ ug]{ cGo s/bftfn] o:tf] l8isfp06 jf 5'6 lbg] gLlt cjnDag u/]sf]
gePdf p:t} p:t} jf ;dfg j:t'sf] ahf/df d"No km/s km/s x'g] cj:yf l;h{gf x'g ;Sb5 .
Joj;fo k|j4{gsf] nflu l8isfp06 jf 5'6 lbg] Joj:yfn] Pp6f s/bftf / csf]{ s/bftfsf]
s/ nfUg] d"NoaLr km/s ePsf] kfOG5 . o;/L slxn]sf+xL s/ nfUg] d"No / ahf/ d"NoaLr
km/s x'g ;Sb5 . o:tf] km/s sfg"g adf]lhd :jefljs eP tfklg Tof] km/s x'g'sf] sf/0f /
cfwf/sf] k'li6 s/bftfn] ug'{kb{5 . d"No clej[l4 s/ P]g, @)%@ sf] bkmf !# n] ahf/ d"Nosf]
;DaGwdf b]xfo adf]lhdsf] sfg"gL Joj:yf u/]sf] 5 .
bkmf !#= ahf/ d"NoM -!_ s'g} lbgdf cfk"lt{ ul/Psf] j:t' jf ;]jfsf] ahf/ d"Nosf] lgwf{/0f
c;DalGwt JolQmx?sfaLr :jtGq?kn] cfk"lt{ ePsf] To:t} lsl;dsf] j:t' jf ;]jf jfkt
k|fKt x'g] k|ltkmnnfO{ Wofgdf /fvL lgwf{/0f ul/g]5 .
-@_ o; bkmfsf] k|of]hgsf] nflu ahf/ d"No lgwf{/0f ug]{ k|lqmof tf]lsP adf]lhd
x'g]5 .
-#_ pkbkmf -!_ / -@_ adf]lhd s'g} j:t' jf ;]jfsf] ahf/ d"No lgwf{/0f ug{ g;lsPsf]
cj:yfdf dxflgb]{zsn] tf]s]sf] k|lqmof cg';f/ To:tf] j:t' jf ;]jfsf] ahf/ d"No lgwf{/0f
ul/g]5 .
ahf/ d"No lgwf{/0f ug]{ k|lqmofsf] ;DaGwdf lgodfjnLsf] lgod @@ df b]xfoadf]lhdsf]
Joj:yf /x]sf] 5M
lgod @@= ahf/ d"No lgwf{/0f k|s[ofM -!_ P]gsf] bkmf !# adf]lhd ahf/ d"No lgwf{/0f ug'{
kbf{ s/ clws[tn] ;dfg k|sf/sf] sf/f]jf/sf] ;DaGwdf btf{ ePsf cGo ;dfg laqm]tfx?sf]
sf/f]jf/ tyf d"No cWoog u/L ahf/ d"Nosf] lgwf{/0f ug]{5 .
-@_ P]gsf] bkmf !# sf] pkbkmf -#_ df pNn]v eP adf]lhd s'g} j:t' jf ;]jfsf] ahf/
d"No lgwf{/0f ug{ g;lsPsf] cj:yfdf dxflgb]{zsn] tt\;DaGwdf ;dfg k|sf/sf btf{ ePsf
JolQmx?af6 cfkm"nfO{ k|fKt ePsf] hfgsf/L ;d]tsf cfwf/df d"No lgwf{/0f ug'{ kg]{5 .
P]g tyf lgodfjnLsf pko'{Qm Joj:yf cg';f/ s'g} JolQmn] ahf/ d"NoeGbf Go'g x'g] u/L s/
nfUg] d"No sfod u/L sf/f]jf/ u/]sf] cj:yfdf s/ clws[tn] ahf/ d"No lgwf{/0f ubf{ lgDg
adf]lhd ug'{kb{5M
s= ;dfg lsl;dsf] sf/f]jf/ ug]{ cGo btf{jfn JolQmx?n] lgwf{/0f u/]sf] s/ nfUg]
d"No ;+sng ug'{kb{5 .

92
 v= s/ nfUg] d"No ;+sng ubf{ ;s];Dd ;dfg :yfg, If]q, ldlt / ;donfO{ Wofg
lbg'kb{5 .
u= ;dfg -Identical_ jf p:tf p:t} -Similar_ j:t' jf ;]jfsf] sf/f]jf/ d"NoaLr
t'ngf ug'{kb{5 . ;dfg jf p:tf p:t} j:t'sf] sf/f]jf/ ug]{ s/bftfx?n] s'g}
l8isfp06 jf 5'6 lbg] gLlt nfu" u/]sf 5g\ eg] o:tf l8isfp06 jf 5'6 lbg'
k"j{sf] sf/f]jf/ d"NonfO{ cfwf/ dfGg'kb{5 .
3= laqm]tf / qm]tf Ps cfk;df c;DalGwt x'g'kb{5 .
ª= s/ nfUg] d"No :jtGq?kn] lgwf{/0f ul/Psf] x'g'kb{5 .
r= ;Gbe{sf] ?kdf lnOPsf] j:t' jf ;]jf cfk"lt{ u/] jfkt k|fKt x'g] k|ltkmn ;dfg
jf Ps}gf;sf] x'gkb{5 .
5= ahf/ d"No eGbf sddf ul/g] sf/f]jf/af6 ;du| ?kdf ljqmL k|j4{g x'g] p2]Zo
x'g' kb{5 .
j:t'sf] k|s[lt, kl/df0f, u'0f, :k]l;lkms];g cflbdf ;dfgtf x'g'sf] ;fy;fy} :yfg / ;do
klg ;dfg x'g'kb{5 . oL kIfx?df cWoog / ljZn]if0f u/L ;dfg lsl;dsf] sf/f]jf/ ug]{
cGo btf{jfn JolQmn] lgwf{/0f u/]sf] sf/f]jf/ d"Nosf] cfwf/df ahf/ d"No lgwf{/0f ul/G5 .
dfly pNn]v eP adf]lhd s'g} j:t' jf ;]jfsf] ahf/ d"No lgwf{/0f ug{ g;lsPsf] cj:yfdf
dxflgb]{zsn] tt\;DaGwdf ;dfg k|sf/sf btf{ ePsf JolQmx?af6 cfkm"nfO{ k|fKt ePsf]
hfgsf/L ;d]tsf cfwf/df d"No lgwf{/0f ug'{ kg]{ Joj:yf lgod @@ df ul/Psf] 5 .
%=!! j:t' jf ;]jfsf] :jMcfk"lt{df s/ nfUg] d"NoM
btf{ ePsf] JolQmn] cfkm"n] cfk"lt{ ug]{ j:t' tyf ;]jfx?nfO{ cfkm\g} k|of]hgsf] lgldQ pkef]u
u/]sf] v08df jf k|fKt u/]sf] j:t' jf ;]jfsf] k|of]u cfkm}n] u/]df To;nfO{ :jMcfk"lt{ elgG5 .
s'g} JolQmn] ljqmL ug]{ p2]Zon] v/Lb u/]sf] jf pTkfbg u/]sf] j:t' Aofkf/ df}Hbftsf] lgdf{0f
jf pTkfbg afx]s cGo k|of]hgsf nflu cfkm}n] k|of]u u/]df ;f]nfO{ :jM cfk"lt{ dflgG5 . o;/L
:jMcfk"lt{ ubf{ pQm j:t' jf ;]jfsf] v/Lb jf k}7f/L jf pTkfbg d"NonfO{ s/ nfUg] d"No
dflgG5 . olb tL a:t' jf ;]jfsf] v/Lb d"No lgwf{/0f ug{ g;lsg] cj:yf ePdf jf s/bftf
:jod\n] aLhs hf/L u/L d"No clea[l4 s/ c;'n gu/]df laqmL k|of]hgsf nflu lgwf{/0f
ul/Psf] d"No jf ahf/ d"NonfO{ cfwf/ dfgL s/ clws[tn] s/ lgwf{/0f ug'{ ;Sb5 .
%=!@= j:t'' ljlgdosf] dfWodaf6 sf/f]jf/ x‘g] j:t‘sf] s/ nfUg] d"NoM
d‘b|f afx]s cGo j:t‘ jf ;]jf k|ltkmnsf] ?kdf k|fKt ug]{ u/L j:t‘ tyf ;]jf laqmL, ljlgdo,
x:tfGt/0f ul/Psf] cj:yfdf To:tf] laqmLnfO{ j:t‘ ljlgdodf cfwfl/t sf/f]jf/ elgG5 . o:tf]
sf/f]jf/df k|ltkmnsf ?kdf k|fKt x‘g] j:t‘ jf ;]jfsf] ahf/ d"NonfO{ s/ nfUg] d"No dfgL
s/ c;‘n ug‘{kb{5 . o; ;DaGwdf P]gsf] bkmf !@ sf] pkbkmf -$_ df b]xfoadf]lhdsf]
Joj:yf /x]sf] 5M
bkmf !@= -$_ j:tÿ ljlgdo cGtu{t cfbfg k|bfg ul/Psf j:tÿ jf ;]jfsf] s/ nfUg]
d"No To;/L cfbfg k|bfg ul/Psf j:tÿ jf ;]jfsf] ahf/ d"No a/fa/ xÿg]5 .
93
 o; ;DaGwdf lgDg pbfx/0fn] :ki6 kfg]{5 M
pbfx/0f %=^
s'g} btf{jfn JolQmn] g]kfnaf6 rfprfp rLgsf] ltAat lgsf;L u/L ;f] sf] abnfdf rLgdf
pTkflbt sk8f k}7f/L ug{] u/]sf] /x]5 . j:t' ljlgdosf] o:tf] cj:yfdf rfprfpsf] s/ nfUg]
d"No sk8fsf] ahf/ d"No a/fa/ x'G5 .

%=!# k|of]u e};s]sf j:t'sf] s/ nfUg] d"NoM

Ps k6s pkof]udf cfO;s]sf j:t'sf] k'gM k|of]u ug]{ u/L v/Lb laqmL x'g ;Sb5 . k|of]u
eO;s]sf j:t'sf] sf/f]jf/ ug]{ JolQmn] o:tf j:t'sf] v/Lb ;fdfGotof a]btf{jfn JolQm -d"ntM
pkef]Qmf_ jf lgsfox?af6 ug]{ ub{5g\ . t/ slxn]sf+xL btf{ ePsf JolQmx?af6 klg o:tf j:t'
v/Lb ul/Psf] kfOG5 . k'/fgf] ;jf/L ;fwg, 7"nf d]lzg/L cflb laqmL ug]{ l/slG8zg xfp;
o;sf pbfx/0f x'g\ . o:tf j:t'x?sf] s/ nfUg] d"No eGgfn] To:tf j:t'sf] laqmL d"No / v/Lb
d"NoaLrsf] km/snfO{ ;Demg'kb{5 . lgodfjnLsf] lgod !( cg';f/ bz xhf/ ?k}ofeGbf a9L
d"No ePsf k|of]u e};s]sf j:t'sf] sf/f]jf/ ug]{ JolQmn] lghn] cfk"lt{ u/]sf] j:t'sf] v/Lb
d"NoeGbf laqmL d"No 36L ePdf s/ aLhs hf/L ug{ gkg]{ cyf{t\ To:tf] laqmLdf s/ g} c;'n
ug{ gkg]{ Joj:yf ;d]t u/]sf] 5 . k'/fgf j:t'sf] sf/f]jf/ ug]{ JolQmn] k|To]s j:t'sf] 5'§f 5'§}
v/Lb Pj+ laqmL clen]v /fVg'kb{5 . k|of]u e};s]sf j:t'x?sf] sf/f]jf/ ug]{ JolQmn] kfpg] s/
s6[L ;'ljwfsf ;DaGwdf P]gsf] bkmf !& sf] pkbkmf -%_ df b]xfo adf]lhdsf] Joj:yf /x]sf]
5M
bkmf !&= -%_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg k|of]u eO;s]sf j:t'x?sf]
sf/f]jf/ ug]{ btf{ ePsf] JolQmn] kfp+g] s/ s6[L ;'ljwf tf]lsP adf]lhd x'g]5 .
P]gsf] pko'{Qm Joj:yf adf]lhd lgodfjnLsf] lgod ## df b]xfo adf]lhdsf] Joj:yf ul/Psf]
5M
##= k|of]u e} ;s]sf j:t'x?sf] s/ lgwf{/0f t/LsfM -!_ k|of]u e};s]sf j:t'x?sf] s/ lgwf{/0f
To:tf j:t'x?sf] ljqmL d"No / v/Lb d"No aLrsf] artdf dfq ul/g]5 . To:tf j:t'sf]
ljqm]tfn] b]xfo adf]lhdsf :yfoL clen]v To:tf j:t' v/Lb jf ljqmL ubf{s} cj:yfdf tof/
u/L /fVg'kg]{5 .
-s_ v/Lb ;DaGwL
-c_ v/Lb ldlt,
-cf_ j:t'sf] k"0f{ hfgsf/L x'g] lsl;dsf] Joxf]/fsf] pNn]v,
-O_ s/ afx]ssf] v/Lb d"No,
-O{_ s/sf] b/,
-p_ s/sf] /sd,
-pm_ lt/]sf] s"n /sd .

94
-v_ ljqmL ;DaGwL
-c_ ljqmL ePsf] ldlt,
-cf_ s/ jfx]ssf] ljqmL d"No,
-O_ v/Lb d"No / ljqmL d"No aLrsf] km/s,
-O{_ s/sf] b/,
-p_ s/sf] /sd,
-pm_ k|fKt u/]sf] s"n /sd .
-@_ pklgod -!_ df pNn]v u/]sf] v/Lb d"No eGgfn] s/ ;lxtsf] d"NonfO{ hgfpg]5 .
-#_ k|of]u e};s]sf k|To]s j:t'x?sf] v/Lb d"No bz xhf/ ?k}ofFeGbf a9L ePdf 5'§f 5'§}
v/Lb jf ljqmL clen]v /fVg' kg]{5 .
-$_ btf{ ePsf] JolQmn] pklgod -!_, -@_ / -#_ df pNn]v ePsf] clen]v ;Gtf]ifhgs 9+un]
/fv]sf] gkfOPdf To:tf] s/bftfn] ljqmL u/]sf] s"n ljqmL d"Nodf s/ nufO{ csf]{ s/
ljj/0f;Fu} To:tf] s/ bflvn ug]{ u/L s/ clws[tn] lnlvt cfb]z lbg ;Sg]5 .

95
 kl/R5]b ^
sf/f]jf/sf] clen]v

d"No clej[l4 s/df btf{ ePsf s/bftfn] s/of]Uo cfk"lt{ ubf{ sf/f]jf/ d"Nodf !# k|ltztsf b/n] s/
sf] u0fgf u/L s/ ;+sng ug'{kb{5 . sf/f]jf/sf] l;nl;nfdf s/bftfn] ljleGg j:t' tyf ;]jf k}7f/L
tyf :yfgLo ?kdf v/Lb u/L To:tf j:t'x? laqmL ub{5g\ . s/bftfn] ljleGg JolQmaf6 k|fKt u/]sf
lan aLhs jf cfkm"n] hf/L u/]sf lan aLhs tyf cGo sfuhftx?sf] clen]v Joj:yfkg ug]{ sfo{
dxTjk"0f{ /x]sf] x'G5 . sf/f]jf/sf] clen]v jf:tlas / cBfjlws ePg eg] cfkm\gf] s/ bfloTj oyfy{
?kn] olsg ug{ ;Sb}g . o;/L jf:tljs ?kdf s/ blfoTj olsg geO{ bflvnf x'g uPsf] ljj/0faf6
ltg{'kg{] s/ bfloTjdf sdL ePdf kl5 s/ nufot yk b:t'/, h/Ljfgf cflb yk bfloTj l;h{gf x'G5 .
s/ k|zf;gnfO{ ;d]t ;dodf k|fKt x'g'kg{] s/ /sd k|fKt x'b}g . o;y{ ;xL Pj+ oyfy{k/s ?kdf s/
bfloTj olsg ug{ v/Lb ul/Psf j:t' jf ;]jf / laqmL ul/Psf] j:t' jf ;]jfsf] ;xL Pj+ Jojl:yt
?kn] clen]v /fVg clgjfo{ x'G5 . s/bftfn] sf/f]jf/ clen]v ug{] ;DaGwdf P]gsf] ljleGg bkmfx?df
pNn]v ePsf] 5 . lgb{]lzsfsf] o; kl/R5]bdf sf/f]jf/sf] clen]vsf] ;DaGwdf ePsf Joj:yfx?sf]
;DaGwdf lj:t[t ?kdf pNn]v ul/Ps]f 5 .
^=! d"No clej[l4 s/ ;DaGwL clen]vx?M
s'g} klg s/bftfsf] jf:tljs s/ bfloTj olsg ug{ s/bftf tyf s/ clws[t b'a} kIfnfO{
k|df0f, sfuhft tyf ;xL clen]vsf] cfjZostf kb{5 . d"No clej[l4 s/ k|0ffnL s/
aLhsdf cfwfl/t k|0ffnL xf] . :yfgLo v/Lbdf lt/]sf] s/ bfjL ug{ s/ aLhssf] cfjZostf
kb{5 eg] k}7f/L ul/Psf j:t' tyf ;]jfdf lt/]sf] s/ bfjL ug{ k}7f/L k|1fkg kq tyf
e+;f/ sfof{nosf] gubL /l;b cfjZos kb{5 . d"No clej[l4 s/ P]g tyf lgodfjnLn]
sf/f]jf/l;t ;DalGwt k}7f/L, v/Lb, laqmL, lgsf;Ll;t ;DalGwt lan tyf aLhs, k|1fkgkq,
gubL /l;b, lan ckm OG6«L, ;fdfg k|fKt u/]sf] k|df0fkq, k|lttkq, e'QmfgLsf] k|df0fkq h:
tf cfwf/e"t k|df0fx?sf] clen]v /fVg' kg{] Joj:yf u/]sf] 5 . o:tf] clen]v /fVg v/Lb
vftf, laqmL vftf / d"No clej[l4 s/ n]vfnfO{ clgjfo{ u/L ;f]sf] 9fFrf tf]lsPsf] 5 .
d"No clej[l4 s/ n]vfFsgnfO{ ;xL Pj+ oyfy{k/s agfpg pNn]lvt vftfx?sf] cltl/Qm
Jofkf/ n]vf, jf;nft, gfkmf gf]S;fg lx;fa, gub k|jfx ljj/0f / df}Hbft clen]v >]:tfx?
/fv]sf] x'G5 . sDKo'6/ dfkm{t aLhs tyf clen]v hf/L ug]{ :jLs[lt k|fKt ug]{ s/bftfn]
ljB'tLo dfWodaf6 /flvPsf pk/f]Qm cg';f/sf] clen]v cBfjlws u/L /fVg' kg]{ Joj:yf
u/]sf] 5 . ;fy} k|To]s s/ cjlwsf] s/ bfloTj olsg ug{ s/ ljj/0f tof/ u/L ;DalGwt
sfof{nodf k]z ug'{kb{5 eg] pQm s/ bfloTj r'Qmf ug{ ;DalGwt a}+sdf s/ bflvnf u/]sf]
ef}r/ jf sfof{nodf gub} bflvnf u/]sf] eP gubL /l;b k|fKt u/L ;f]sf] clen]v /fVg'kb{5 .
o;sf] cltl/Qm d"No clej[l4 s/ bfloTjdf ;dfof]hg ePsf] eP ;f];+u ;DalGwt 8]lj6
qm]l86 gf]6 nufotsf k|df0f sfuhftx? klg ;'/lIft /fVg' kg]{ Joj:yf u/]sf] 5 .
^=@ aLhsM
d"No clej[l4 s/ ;+sng ug]{ k|d'v dfWod aLhs xf] . aLhsn] sf/f]jf/ u/]sf] k'li6 ub{5 .
btf{ ePsf] k|To]s JolQmn] s'g} j:t' jf ;]jf cfk"lt{ ubf{ aLhs hf/L ug'{ kg]{ sfg"gL Joj:yf

96
/x]sf] 5 . d"No clej[l4 s/ k|of]hgsf] nflu btf{ ePsf JolQmn] s/ nfUg] j:t' jf ;]jf v/Lb
ubf{ k|fKt u/]sf s/ aLhssf] dfWodaf6 s/ s6[L bfjL ug{ ;Sg] Joj:yf /x]sf] 5 . d"No
clej[l4 s/ P]g, @)%@ tyf d"No clej[l4 s/ lgodfjnL, @)%# n] s/ aLhs / ;+lIfKt s/
aLhssf] ?kdf 5'6[f5'6[} Joj:yf u/]sf]5 . t/ ;+lIfKt s/ aLhsaf6 s/ s6[L bfjL ug{ ;lsb}g .
aLhsn] d"No clej[l4 s/sf] ;xL n]vf+sg ug{ ;xof]u k'Ub5 .
^=@=! s/ aLhsM
j:t' jf ;]jf cfk"lt{ ubf{ btf{jfn laqm]tfn] v/Lbstf{nfO{ hf/L ug{] ;Ssn aLhsnfO{ s/
aLhs elgG5 . s/ aLhs hf/L ug]{ clwsf/ btf{ ePsf] JolQmnfO{ dfq x'G5 . s/ aLhs
s/ ;+sngsf] cfwf/e't dfWod xf] . k|To]s s/ aLhs Go'gtd tLg k|lt x'g'k5{ . aLhssf]
k|yd k|ltsf] zLif{ efudf s/ aLhs pNn]v ug{'kb{5 . s/ aLhs pNn]v ePsf] klxnf]
k|lt v/Lbstf{nfO{ lbOG5 . bf];|f] k|lt s/ k|zf;gn] dfu]sf] avt pknAw u/fpg] u/L
s/bftfn] clen]vdf /fVb5 . t];|f] k|lt btf{ ePsf] JolQmn] cfkm\gf] sf/f]jf/sf] n]vf+sgsf
nflu k|of]u ub{5 . oxL t];|f] k|ltsf] dfWodaf6 s/bftfn] cfkm\gf] laqmL vftf k|lji6 ug]{
/ n]vf /fVg] ub{5 . s/ aLhs pNn]v ePsf] k|ltn] s/ s6[L bfjL ug{] cfwf/ l;h{gf x'g]
ePsf]n] klxnf] k|lt jfx]s cGo k|ltdf s/ aLhs pNn]v ug'{ x'b}g . s/bftfn] cfkm\gf]
cfjZostfg';f/ # k|lt eGbf j9L k|lt aLhs klg hf/L ug{ ;Sb5g\ . ljefusf] :jLs[lt lnO{
sDKo'6/ k|0ffnLjf6 klg s/bftfn] aLhs hf/L ug{ ;Sg] Joj:yf /x]sf] 5 . s/ aLhssf
;DaGwdf P]gsf] bkmf !$ df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf !$= aLhs lbg' kg]{ M -!_ k|To]s btf{ ePsf] JolQmn] tf]lsPadf]lhdsf] cj:yfdf afx]s
s'g} j:t' jf ;]jf cfk"lt{ ubf{ k|fksnfO{ aLhs lbg' kg{]5 .
-@_ aLhssf] 9frf tf]lsP adf]lhd x'g]5 .
-#_ aLhs lng' k|fkssf] st{Jo x'g]5 .
-$_ bz xhf/ ?k}ofFeGbf a9Lsf] s/ nfUg] j:t' ljefun] tf]s]sf] If]q jflx/ 9'jfgL
ug]{n] s/ aLhs ;fydf /fVg' kg]{5 .
-%_ ljefun] s/bftfnfO{ Sof; d]l;g jf sDKo'6/sf] k|of]u u/L aLhs lbg' kg]{ u/L
cfb]z lbg ;Sg]5 . o;/L Sof; d]l;g jf sDKo'6/sf] k|of]u u/L aLhs lbg] ;DaGwL cGo
k|lqmof ljefun] tf]s] adf]lhd x'g]5 .
-^_ ljefun] ;"rgf k|sfzg u/L jf lnlvt cfb]z lbO{ tf]s]sf] s'g} JolQmn] s'g}
tf]s]sf] j:t'sf] ;f]xL ;"rgf jf cfb]zdf tf]s]sf] ;dofjlwsf nflu To:tf] j:t'sf] v'b|f laqmL
d"No ;fj{hlgs ug'{ kg]{ u/L tf]Sg ;Sg]5 . o:tf] ;"rgf jf cfb]z k|fKt ePkl5 v'b|f laqmL
d"No ;fj{hlgs gu/L s'g} j:t'sf] laqmL jf x:tfGt/0f ug{ kfpg] 5}g .
-&_ pkbkmf -^_ adf]lhd tf]lsPsf] JolQmn] To:tf] j:t'sf] btf{ gePsf] JolQmnfO{
laqmL ubf{ ;fj{hlgs ePsf] d"Nodf tf]lsPsf] 9fFrfdf aLhs lbO{ pkef]Qmf txsf] s/ ;d]t
c;'n pk/ u/fpg] Joj:yf ul/g]5 .
t/ pkbkmf -^_ adf]lhd gtf]lsPsf] s'g} JolQmn] :j]R5fn] o; pkbkmf adf]lhdsf]
aLhs lbg ;Sg]5 .

97
o;} u/L lgodfjnLsf] lgod !& n] s/ aLhssf ;DaGwdf b]xfosf] Joj:yf u/]s]f 5 M
lgod !& = s/ aLhs -!_ M btf{ ePsf] JolQmn] s'g} j:t' jf ;]jf cfk"lt{ ubf{ s/ clws[tn]
cGoyf :jLs[t u/]b]lv afx]s k|fksnfO{ cg';"rL–% / %s= adf]lhdsf] 9fFrfdf s/ aLhs
lbg' kg]{5 . To;/L s/ aLhs hf/L ubf{s'g} j:t'sf] lsl;d, ;fOh, df]8n / a|f08 ePdf ;f]
v'nfpg' kg]{5 .
-!s_ pklgod -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg P]gsf] bkmf !$ sf] pkbkmf -&_
adf]lhd j:t' jf ;]jfsf] laqmL ubf{ cg';"rL–%v df plNnlvt ljj/0f adf]lhdsf] s/ aLhs
hf/L ug'{ kg]{5 .
-@_ pklgod -!_ adf]lhd k|fksnfO{ lbOg] aLhssf] d'v k[i7df b]lvg] u/L k|i6;+u s/ aLhs
n]lvPsf] x'g' kg]{5 . o:tf] s/ aLhssf] tLg k|lt tof/ u/L To;sf] ;Ssn k|lt k|fksnfO{
lbg], bf];|f] k|lt sfof{non] dfu u/]sf avt k]z ug]{ u/L 5'6[} clen]v v8f u/L /fVg] / t];|f]
k|lt btf{ ePsf] JolQmn] cfk\mgf] sf/f]jf/ k|of]hgsf] lgldQ clen]v v8f u/L /fVg] Joj:yf
ug'{ kg]{5 .
lgodfjnLn] u/]sf] pko'{Qm Joj:yf adf]lhd lgodfjnLsf] lgod !& sf] pklgod -%_ n] hf/L
x'g] s/ aLhsdf b]xfosf s'/fx? pNn]v x'g' kg]{ Joj:yf u/]sf] 5M
§ aLhs hf/L ldlt
§ aLhs gDa/
§ las|]tfsf] gfd 7]ufgf / btf{ gDa/
§ s|]tfsf] gfd 7]ufgf / btf{ gDa/ -btf{ ePsf] eP_
§ l;=g++, ljj/0f, kl/df0f, k|lt OsfO d"No, hDdf d"No
§ 5'6 lbOPsf] eP 5'6 k|ltzt 5'6 /sd / s/ nfUg] d"No
§ s/sf] b/, s/ /sd / hDdf d"No .
olb Pp6} aLhsaf6 s/ nfUg] / s/ 5'6sf] cfk"lt{ u/]s]f eP s/ nfUg] / s/ gnfUg] j:t' jf
;]jf cnUu} v'nfO{ pNn]v ug'{k5{ .
^=@=@ ;+lIfKt s/ aLhsM
btf{ ePsf] JolQmn] v'b|f laqmLdf hf/L ug]{ s/ ;lxt ?= %,))) ;Ddsf] aLhsnfO{ ;+lIfKt s/
aLhs elgG5 . s/ clws[taf6 :jLs[tL k|fKt u/]/ dfq btf{ ePsf] JolQmn] v'b|f laq|L|sf nflu
;+lIfKt aLhs hf/L ug{ kfpF5 . clGtd pkef]QmfnfO{ v'b|f las|L ug]{ las|]tfnfO{ dfq ;+lIfKt
s/ aLhs hf/L ug]{ :jLs[lt lbOG5 .o:tf] ;+lIfKt s/ aLhsdf s/sf] c+z pNn]v x'Fb}g /
o;af6 v/Lbstf{n] s/ s§L bfjL ug{ ;Sb}g . ;+lIfKt s/ aLhssf ;DaGwdf lgodfjnLsf]
lgod !* n] u/]s]f Aoj:yf lgDgfg';f/ /x]sf] 5M
lgod !*= ;+lIfKt s/ aLhsM -!_ lgod !& df h'g;'s} s'/f n]lvPsf] ePtfklg s'g} btf{
ePsf] JolQmn] s'g} j:t'sf] v'b|f laqmL ug]{ ePdf ;f]xL s'/f v'nfO{ ;DalGwt s/ clws[t ;dIf
lgj]bg lbPdf To:tf] btf{ ePsf] JolQmn] s'g} j:t'sf] v'b|f laqmL ubf{ lgod !& df pNn]v eP
adf]lhdsf] s/ aLhssf] ;6\6f cg';"rL–^ adf]lhdsf] 9fFrfdf k|fksnfO{ ;+lIfKt s/ aLhs
lbg' kg]{ u/L cg'dlt lbg ;Sg]5 .

98
 -@_ sd df]n kg]{ w]/} j:t'x? laqmL ul/Psf] /x]5 eg] pklgod -!_ adf]lhd lbOg] ;+lIfKt s/
aLhsdf ;a} j:t'x?sf] 5'6[f 5'6[} gfd pNn]v ug'{ kg]{5 .
-#_ pklgod -!_ adf]lhd j:t' v/Lb u/L ;+lIfKt s/ aLhs lng] k|fksn] P]gsf] bkmf !&
adf]lhd s/ s6[L ug{ kfpg] 5}g .
-$_ pklgod -!_ adf]lhd k|fksnfO{ ;+lIfKt s/ aLhs lbg] btf{ ePsf] JolQmn] ;f] s'/fsf]
clen]v b]xfo adf]lhd /fVg' kg]{5 M–
-s_ ;Ssn aLhssf] gSsn k|lt tof/ u/L /fVg' kg]{,
-v_ l6n/f]nsf] k|ltlnlk /fvL sf/f]jf/ ul/Psf]df k|To]s lbg ;f]sf] hf]8 u/L /fVg' kg]{,
-u_ k|To]s sf/f]jf/sf] s/ ;d]tsf] d"Nosf] clen]v /fVg] .
-%_pklgod -$_ adf]lhd btf{ ePsf] JolQmn] /fVg' kg]{ clen]v /fv]sf] gkfOPdf s/ clws[tn]
pklgod -!_ adf]lhd ;+lIfKt s/ aLhs hf/L ug{ lbPsf] cg'dlt vf/]h ug{ ;Sg]5 .
-^_ o; lgoddf cGoq h'g;'s} s'/f n]lvPsf] ePtfklg kfFrxhf/ ?k}ofF eGbf a9L d"Nosf]
sf/f]jf/ ePsf] /x]5 eg] o; lgod adf]lhd ;+lIfKt s/ aLhs hf/L ug{ kfO{g] 5}g / ;f]eGbf
sd /sdsf] sf/f]jf/ ePsf] ePtfklg lgod !& adf]lhdsf] s/ aLhssf] dfu ug]{ k|fksnfO{
;f]xL adf]lhdsf] s/ aLhs pknAw u/fpg] st{Jo btf{ ePsf] JolQmsf] x'g]5 .
t/ ljefu jf sfof{nojf6 Sof; d]l;g jf sDKo"6/sf] ;ˆm|6j]o/af6 aLhs hf/L ug{
:jLs[tL k|fKt u/]sf] btf{ ePsf] JolQmn] cg';"rL % adf]lhdsf] 9fFrfdf aLhs hf/L ug{
;Sg]5 .
;+lIfKt s/ aLhs hf/L ug{] s/bftfn] pko'{Qm zt{x? kfngf ug{'kb{5 . s/ clws[tn] cg'dlt
lbbf cfj]bs JolQmn] pk/f]Qm zt{x? kfngf ug{ ;S5 jf ;Sb}g eGg] s'/fsf] 5fglag u/L
pNn]lvt zt{x? kfngf ug{] zt{df dfq :jLs[lt lbg'k5{ . tL zt{x? kfng gePsf] kfOPdf
;+lIfKt s/ aLhs hf/L ug{ kfpg] u/L lbOPsf] :jLs[lt s/ clws[tn] vf/]h ug{ ;S5 .
^=# ;+lIfKt s/ aLhsaf6 s/sf] lx;fa lgsfNg] tl/sfM
;+lIfKt aLhs hf/L ubf{ j:t'sf] d"No / s/ cnu cnu gb]vfO{ s/ ;d]tsf] d'"No pNn]v
ul/Psf] x'G5 . ctM To:tf aLhsx?af6 c;'n ePsf] s/sf] lx;fa s;/L u0fgf ug]{ ;DaGwdf
s/bftfn] hfgsf/L kfpg' h?/L 5 . lgodfjnLsf] lgod !* sf] pklgod -&_ n] ;+lIfKt s/
aLhsaf6 s/ /sd lgsfNg] s/ leGgsf] Joj:yf pNn]v u/]sf] 5 . o;/L s/ ;d]t ;dfj]z
ePsf] d"'NonfO{ s/ leGgn] u'0ff u/]/ s/ /sd lx;fa ul/G5 . s/sf] b/df !)) hf]8L x'g
cfpg] c+sn] s/sf] b/nfO{ efu ubf{ k|fKt x'g] efu kmnnfO{ s/ leGg elgG5 .
s/sf] b/
s/ leGg! = -----------------------
s/sf] b/ + + !))
o; ;DaGwdf lgDg pbfx/0fn] k|i6 kfg]{5 M

99
 pbfx/0f ^=!
;+lIfKt s/ aLhs hf/L ug{ cg'dlt kfPsf] Ps btf{ ePsf] JolQmsf] ;+lIfKt s/ aLhs
adf]lhdsf] lbge/Lsf] s/ ;d]tsf] d"No ?=@,@%,))). /x]5 . lghn] laqmL laqmL vftfdf
k|lji6 ug]{ j]nfdf ;f] lbgsf] laqmLaf6 c;'n u/]s]f s/sf] lx;fa ubf{ pQm s/ ;d]t laqmL
/sd @,@%,))) nfO{ s/ leGgn] u'0ff u/L s/ /sd lgsfNg' kb{5 . h:t}
s/sf] b/ !# %
s/ leGg = !#÷-!# + !))_= !#÷!!# = )=!!%
o;k|sf/ ?= @,@%,))) X !#÷!!# = @%,**% -s/_ . o;df s/nfUg] d"No ?= !,((,!!% /
s/ /sd ?= @%,**% x'G5 h;nfO{ laqmL vftfdf k|lji6 ubf{ 5'6\ofP/ pNn]v ug'{kb{5 .
ctM pQm JolQmsf] To; lbgsf] laqmLaf6 s/ nfUg] d"No ?= !,((,!!% / c;'n u/]s]f s/ ?=
@%,**% x'G5 .
^=$ s/ aLhs hf/L ug{ gkfOg]M
d"No clej[l4 s/ P]g, @)%@ adf]lhd d"No clej[l4 s/df btf{ gePsf] JolQmn] s/ aLhs
hf/L ug{ kfp+b}g . o;} u/L k|of]u e};s]sf] j:t'sf] sf/f]jf/ ug{] btf{ ePsf] JolQmn] sf/f]jf/
ug{] s'g} k|of]u eO;s]sf] bz xhf/ ?k}of+ eGbf a9L d"Nosf] j:t' v/Lb d"NoeGbf 36L d"Nodf
laqmL u/]sf] cj:yfdf To:tf] sf/f]jf/sf] nflu s/ aLhs hf/L ug{' gkg{] Joj:yf lgod !(
df /x]sf] 5 .
^=% 8]la6 / qm]l86 gf]6sf] k|of]uM
btf{ ePsf] JolQmn] cfk"lt{ u/]sf] j:t' jf ;]jfsf] d"Nodf kl/jt{g eO{ ;dfof]hg ug{'k/]df
8]lj6 / qm]l86 gf]6sf] k|of]u ug{'kb{5 . 8]lj6 / qm]l86 gf]6n] klg s/ aLhs hlQs} dxTj
/fVb5 . qm]l86 gf]6sf] dfWodaf6 v/Lbstf{n] qm]l86 bfjL ug{ kfp+5 eg] ;f]xL cfwf/df
v/Lbstf{n] hf/L u/]sf] 8]la6 gf]6af6 laqm]tfn] ltg{'kg]{ s/df 8]la6tkm{ ;dfof]hg ug{'kb{5 .
Ps k6s aLhs hf/L ePkl5 ;f]df s'g} kl/jt{g ug{' kg{] ckl/xfo{ cj:yf l;h{gf ePdf k"j{
hf/L aLhsdf kl/jt{g ug{ ldNb}g t/ ;f] k|of]hgsf nflu 8]la6 qm]l86 gf]6sf] k|of]u ug{
;lsG5 . olb hf/L ;fljs aLhsdf pNn]lvt d"NoeGbf sd d"No pNn]v ug{'kg{] s'g} dgfl;a
sf/0f ePdf laqm]tfn] v/Lbstf{nfO{ qm]l86 gf]6 hf/L ub{5 / ;f]xL sf/f]jf/nfO{ n]vf+sg ug{
v/Lbstf{n] laqm]tfnfO{ 8]la6 gf]6 hf/L ub{5 . o;sf] ljkl/t ;flas d"NoeGbf a9L d"No
pNn]v ug{'kg{] ePdf laqm]tfn] v/Lbstf{nfO{ 8]lj6 gf]6 hf/L ub{5 / v/Lbstf{n] laqm]tfnfO{
qm]l86 gf]6 hf/L ub{5 . s'g} klg sf/f]jf/df v/Lbstf{ / laqm]tf u/L b'O{ kIfsf] ;+nUgtf x'g]
ePsf]n] ;fdfGotof Pp6f kIfsf] 8]lj6 csf{] kIfsf] qm]l86 x'G5 eg] Pp6f kIfsf] qm]l86 csf{]
kIfsf] 8]la6 x'G5 .
8]lj6 / qm]l86 gf]6df pNn]v ug{' kg{] ljj/0fsf ;DaGwdf lgod @) df Joj:yf ul/Psf] 5 .
o; cg';f/ 8]lj6 / qm]l86 gf]6df qmdfut ;+Vof, hf/L ePsf] ldlt, cfk"lt{stf{sf] gfd, 7]ufgf
/ btf{ gDa/, k|fkssf] gfd, 7]ufgf / lgh btf{ ePsf] JolQm ePdf btf{ gDa/, sf/f]jf/;+u
;DalGwt s/ aLhssf] ;+Vof / ldlt, j:t' jf ;]jfsf] ljj/0f / 8]lj6 / qm]l86 gf]6sf] sf/0f,
100
 8]lj6 jf qm]l86 ePsf] /sd / 8]lj6 jf qm]l86 ePsf] s/sf] /sd v'nfpg' kg{] sfg"gL Joj:yf
ul/Psf] 5 . btf{ ePsf] s/bftfn] 8]lj6 jf qm]l86 gf]6sf] dfl;s n]vf /fVg'kb{5 . 8]lj6
÷qm]l86 gf]6sf] 9fFrf kl/R5]b % df pNn]v ul/Psf] 5 .
^=^ s/bftfn] clgjfo{?kdf /fVg' kg]{ clen]vM
clen]v Joj:yfkgsf nflu d"No clej[l4 s/ P]g / lgodfjnLn] v/Lb vftf, las|L vftf /
s/ n]vf vftf clgjfo{ ?kdf /fVg'kg]{ sfg"gL Joj:yf u/L ;f] sf] 9f+rf ;d]t tf]s]sf] 5 .
btf{ ePsf] JolQmn] k|To]s s/ cjlwsf] s/ u0fgf :ki6 x'g] u/L cfkm\gf] sf/f]jf/sf] n]vf
/fVg' k5{ . btf{ ePsf] JolQmn] s/ n]vfsf lgldt cg';"rL * cg';f/ v/Lb vftf, cg';"rL (
cg';f/ laqmL vftf s/ clws[taf6 k|dfl0ft u/fO{ cBfjlws ?kdf n]vf+sg u/L /fVg'kb{5 .
;fy} cg'';"rL & sf] 9f+rfdf d"No clej[l4 s/ n]vf ;d]t /fVg'k5{ t/ ;f] n]vf s/ clws[tjf6
k|dfl0ft u/fpg' kb{}g . lgod @% cg';f/ s/bftfn] sfof{nodf lgj]bg lbPdf, s/ k/LIf0f jf
hf+rsf] cjlwdf jf lg/LIf0fsf] cjlwdf s/ clws[tn] v/Lb / laqmL vftf k|dfl0ft ul/lbg
;Sg] Joj:yf 5 . ljefusf] cg'dlt lnO{ sDKo"6/ k|0ffnLdf klg n]vf Jojl:yt u/L /fVg
;lsG5 . sf/f]jf/sf] n]vf /fVg'kg]{ ;DjGwdf P]gsf] bkmf !^ n] lgDgfg';f/ Joj:yf u/]sf] 5M
bkmf !^=sf/f]jf/sf] n]vf /fVg' kg]{M -!_ s/bftfn] bkmf !* adf]lhdsf] s/ cjlwsf]
cfˆgf] sf/f]jf/sf] n]vf cBfjlws /fVg' kg]{5 / To:tf] n]vf lg/LIf0f ug{ s/
clws[tn] dfu u/]df hxfF;'s} /x]sf] lghsf] To:tf] n]vf s/ clws[tnfO{ pknAw
u/fpg' kg]{5 .
-!s_ ljefun] s/bftfsf] sDKo'6/ tYof+s cfwf/ -8f6fj]z_ df lg/Gt/ kx'Fr
k|fKt ug{ ;Sg]5 .
-@_ s/bftfn] /fv]sf] n]vfdf b]xfosf s'/fx? ;d]t ;dfj]z x'g' kg]{5 M–
-s_ sf/f]jf/sf] ePsf] ldlt,
-v_ k|To]s sf/f]jf/sf] d"No,
-u_ sf/f]jf/sf] csf]{ kIf btf{ ePsf] /x]5 eg] lghsf] btf{ gDa/ /
-3_ sf/f]jf/;Fu ;Da4 tf]lsP adf]lhdsf cGo s'/fx? .
-#_ btf{ ePsf] JolQmn] ;DalGwt s/ clws[tåf/f k|dfl0ft ePsf]
v/Lbtyf ljqmL vftf n]vf /fVg] k|of]hgsf] lgldQ k|of]u ug'{ kg]{5 .
-#s_ s/ nfUg] j:t' jf ;]jfsf] sf/f]jf/ ug]{ btf{ gePsf JolQmn] k|To]s
cfly{s jif{sf] nflu v/Lb laqmL vftf cfkm}n] k|dfl0ft u/L /fVg'
kg]{5 . To:tf] vftf s/ clws[tn] h'g;'s} avt hfFr ug{ ;Sg]5 .
-$_ s/bftfn] sf/f]jf/sf] n]vf tf]lsPsf] cjlw;Dd ;'/lIft /fVg'
kg]{5 .
-%_ of] P]g jf o; P]g cGtu{t ag]sf lgodn] tf]s]sf] k|lqmof k"/f u/L
s/bftfn] /fv]sf] n]vfnfO{ cGoyf k|dfl0ft geP;Dd dfGotf
lbOg]5 .
101
btf{ ePsf s/bftfn] /fVg' kg]{ clen]vsf ;DaGwdf lgodfjnLsf] lgod @# df b]xfo
adf]lhdsf] Joj:yf u/]sf] 5M
lgod @#= clen]v /fVg' kg]{M -!_ btf{ ePsf] JolQmn] P]g / lgodfjnLsf] k|of]hgsf]
lgldQ b]xfosf ;"rgf, sfuhft tyf ljj/0fx?sf] clen]v /fVg' kg]{5M
-s_ cg';"rL & adf]lhdsf ;"rgfx?,
-v_ Jofkf/, n]vf, gub k|flKt / e'QmfgL ;DaGwL clen]v,
-u_ cfkm"n] hf/L u/]sf s/ aLhs tyf ;+lIfKt s/ aLhsx?,
-3_ cfkm"n] k|fKt u/]sf s/ aLhs tyf ;+lIfKt s/ aLhsx?,
-ª_ cfkm"n] k|fKt u/]sf cfoft / lgof{t;+u ;DalGwt ;Dk"0f{
sfuhftx?,
-r_ cfkm"n] v/Lb / laqmL u/]sf j:t' tyf ;]jfsf] d"Nodf 36a9 ePsf]
k|dfl0ft ug]{ ;Dk"0f{ 8]lj6 tyf qm]l86 gf]6 / cGo tt\;DaGwL
sfuhftx?,
-5_ cg';"rL * / cg';"rL ( df pNn]v eP adf]lhdsf v/Lb tyf
laqmL vftfx?
-@_ pklgod -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg laz]if k|sf/sf]
Jofkf/ jf Joj;fosf lgldQ pQm pklgoddf pNn]v ePsf dWo] s'g}
clen]vx? dfq btf{ ePsf] JolQmn] clen]vsf] ?kdf /fVg' kg]{ u/L
ljefun] tf]Sg ;Sg]5 .
-#_ btf{ ePsf] JolQmn] o; lgod adf]lhd /fVg' kg]{ clen]vx? ljefusf]
cg'dlt lnO{ sDKo'6/ jf o:t} cGo oflGqs k|0ffnL jf ljefun] tf]sLlbP
adf]lhdsf] tl/sf ckgfO{ /fVg ;Sg]5 .
-$_ o; lgod adf]lhd btf{ ePsf] JolQmn] /fv]sf] clen]v s/ clws[tn]
sf/f]jf/ ;dodf h'g;'s} avt x]g{ ;Sg]5 .
:ki6Ls/0fM o; lgodsf] k|of]hgsf] nflu sf/f]jf/ ;do eGgfn] ;fj{hlgs
labf afx]s sf/f]jf/ v'Ng] tyf aGb x'g] ;dosf] aLrsf] cjlw ;Demg' k5{ .
-%_ pklgod -$_ adf]lhd s/ clws[tn] clen]v hf+r ug]{ l;nl;nfdf
dfu]sf] clen]v;+u ;DalGwt ljj/0f tyf sfuhft btf{ ePsf] JolQmn]
cfkm\g} vr{df d'b|0f u/L pknAw u/fpg' kg]{5 .
-^_ pklgod -$_ adf]lhd s/ clws[tn] clen]v hf+r ubf{ lghnfO{ ;xof]u
k'¥ofpgsf] lgldQ cfjZos sd{rf/Lx? pknAw u/fpg] st{Jo btf{
ePsf] JolQmsf] x'g]5 .
-&_ o; lgod adf]lhd /flvPsf clen]vx? btf{ ePsf] JolQmn] ^ jif{;Dd
;'/lIft /fVg' kg]{5 .
btf{ ePsf] JolQmn] cfkm\gf] sf/f]jf/sf] l;nl;nfdf slxn] sflx Joj;fo k|j4{gsf
nflu s'g} j:t' cfkm}n] v/Lb u/L jf pTkfbgstf{ jf ljt/saf6 ljgf d"Nodf k|fKt
ePsf] j:t' ;d]t sf/f]jf/ ug{] j:t'sf] ;fy ljt/0f u/]sf] x'g;Sb5 . o:tf] k|of]hgsf
102
 nflu k|fKt ePsf j:t' jf tL j:t' ljt/0f u/]sf] clen]v ;d]t /fVg'kb{5 . o;}u/L
btf{ ePsf] JolQmn] cfkm\gf] sf/f]jf/sf] l;nl;nfdf slxn] sflx Joj;fo k|j4{g ug{]
k|of]hgsfnflu gd"gfsf ?kdf s'g} j:t' ljgf d"No ljt/0f u/]sf] x'g;Sb5 . o;/L
gd"gfsf ?kdf lat/0f ul/Psf] / k|fKtstf{n] k|fKt u/]sf] j:t'sf] ;d]t clen]v
cBfjlws /fVg'kb{5 . o; ;DjGwdf lgod @$ n] lgDg Joj:yf u/]sf] 5 M
lgod @$= gd"gfsf] nflu ljt/0f ul/Psf] jf ljgf d"Nodf k|fKt j:t'sf] ljj/0f
M lgod @# df plNnlvt clen]vx?sf cltl/Qm btf{ ePsf] JolQmn]
sf/f]jf/;+u ;DalGwt b]xfosf ljj/0fx? ;d]t /fVg' kg]{5M–
-s_ Joj;fo k|j4{gsf] nflu gd"gfsf] ?kdf k|fKt ePsf tyf ljt/0f
ul/Psf] j:t'sf] ljj/0f .
-v_ ljgf d"No k|fKt ePsf tyf ljt/0f ul/Psfj:t'sf] ljj/0f .

1& ' & '

sfuhft sfuhft
v/LbaLhs laqmL aLhs
k}7f/L k|1fkg kq lgsf;L k|1fkg kq
8]la6 qm]l86 gf]6 8]la6 qm]l86 gf]6
P]gsf] ljz]if Joj:yf cg';f/ s/ P]gsf] ljz]if Joj:yf cg';f/ s/
bfjL ug{] sfuhfg e'QmfgL ug{] sfuhfg

k|lji6 k|lji6
$%& '( !"

) #
:jod s/ lgwf{/0f

''

*+

& &$ ', & $ -&$ . " / 0

o 103
o; ;DaGwdf lgDg pbfx/0fn] k|i6 kfg]{5 M
pbfx/0f ^=@

>L /fd :6f]/n] lgDgfg';f/ v/Lb laqmL sf/]fjf/ u/]sf] /x]5 .

>fj0f !@, @)&@ df cfos/df dfq btf{ >L s[i0f pBf]u -:yf=n]=g+= #))))!@#$_ la= g+= % jf6
v/Lb
· rfdn @ nfv,bfn ! nfv
>fj0f !&, @)&@ df d"Noclej[l4=s/df btf{ >Lxl/ vfBfGg :6f];{ -d"=c=s/ btf{ g+=
#))))@#$%_jf6 la= g+= @# af6 v/Lb
· rfdn #% xhf/, lrgL %) xhf/, ;g km\nfj/ t]n @% xhf/, n'uf w'g] ;fjg !% xhf/,
g'xfpg] ;fj'g !) xhf/, ;]Dk' % xhf/, l86/h]06 kfp8/ % xhf/, rfprfp @% xhf/, lrgL
!) xhf/, j6/ % xhf/, kfp8/ b'w % xhf/, 6'yk]:6 # xhf/, 6'y a|; ' @ xhf/, lrofklQ
% xhf/
>fj0f !(, @)&@ df d"No clej[l4s/df btf{ ;To;fO{ Uof; pBf]u -d"=c=s/ btf{ g+=
#))))#$%^_ af6 la= g+= #^ af6 v/Lb
§ Uof; l;n]08/ $ nfv
>fj0f @^, @)&@ hng 6|]8;{{, ef/taf6 k}7f/L k|1fkg kq g+= %$# af6 k}7f/L
§ /]u'n]6/ %) xhf/, Uof; kfOk @% xhf/, Uof; r'Nxf] % nfv
>fj0f @*, @)&@ ut] lbj; :6f];{, ef/taf6 k|1fkg kq g+= ^%$ af6 k}7f/L
§ lh/f # nfv, wlgof u]8f @ nfv, ;6{ @ nfv, k]G6 @ nfv, df]hf @ nfv
>fj0f @*, @)&@ ut] ;Tod :6f];{, ef/taf6 k|1fkg kq g+= &^% af6 k}7f/L
§ ;6{ @ nfv, k+vf # nfv, 38L ! nfv
>fj0f !%, @)&@ df lan g+= #% af6 :yf=n]=g+= #))))#$%^ sf dflgs ;KnfO{nfO{ ljqmL
§ rfdn %) xhf/, lrgL !) xhf/, bfn !) xhf/, rfprfp % xhf/
>fj0f !&, @)&@ df lan g+= #^ af6 :yf=n]=g+= #))))$#%^ sf uf]ljGb :6f];{nfO{ ljqmL
§ n'uf w'g] ;fj'g % xhf/, 6'yk]i6 ! xhf/
>fj0f !*, @)&@ df :yf=n]=g+= #))))*(%^ sf xl/ ;]G6/nfO{ ljqmL
§ lrgL !% xhf/, rfdn %) xhf/, bfn % xhf/
>fj0f !(, @)&@ df >L/fd :6f]/sf dflnsn] b]xfosf ;fdfg cfkm\gf] 3/df :jo+ k|of]u
u/]sf] /x]5 .

104
 § lrgL @ xhf/, rfdn # xhf/, bfn ! xhf/
>fj0f @), @)&@ df lan g+= #* af6 :yf=n]=g+= #))))$^*) sf hoGt ;KnfO{ ;{nfO{
ljqmL
· g'xfpg] ;fj'g # xhf/
>fj0f @!, @)&@ df :yf=n]=g+= #))))%$^( sf Uof; ;KnfO{ ;{nfO{ ljqmL
· Uof; l;n]08/ @ nfv
>fj0f @*, @)&@ df lan g+= $) af6 :yf=n]=g+= #))))#%&( sf 9sfn Uof;nfO{ ljqmL
· /]u'n]6/ @) xhf/, Uof; kfOk % xhf/, Uof; r'nf] @ nfv
>fj0f @*, @)&@ df ljn g+= $! af6 :yf=n]=g+= #))))!#^* sf k|f]lehg :6f]/nfO{ ljqmL
· rfdn @,))), bfn !,))), ;fj'g !))), lrgL @))), rfprfp #)))
>fj0f @(, @)&@ df k}7f/L u/]sf] ;fdfgdWo] cfkm\gL >LdtLsf] k;ndf b]xfosf ;fdfg :
yfGt/0f u/]sf] /x]5 / pQm ;fdfg >LdtLsf] k;naf6 laqmL eP5 .
§ ;6{ ! nfv, k]G6 ! nfv

pk/f]Qm pbfx/0f cg';f/ >L/fd :6f]/sf] >fj0f, @)&@ sf] v/Lb vftf, laqmL vftf / d"No
clej[l4 s/ n]vf lgDgfg';f/ tof/ ug{'k5{ .

v/Lb vftf
s/bftfsf] btf{ gDj/ #)))^&*(%
v/Lb ePsf] cjlwM >fj0f dlxgf @)&@ ;fn
s/of]Uo k}7f/L
s/of]Uo v/Lb

of]Uo v/Lb .
k}7f/L / s/
k"+hLut s/
s/ 5'6sf] v/Lb d"No
cfk"lt{stf{sf] gDj/
cfk"lt{stf{sf] gfd

hDdf v/Lb d"No

aLhs gDj/

d"No

d"No

d"No
ldlt

s/

s/

s/

@)&@.$.!@ % >Ls[i0f 300001234 3,00,000

pBf]u
@)&@.)$.!& @# >Lxl/ 300002345 2,00,000 35,000 1,65,000 21,450
vfBfGg
:6f]/
@)&@.$.!( #^ ;To;fO{ 300003456 4,00,000 0 4,00,000 52,000
Uof; pBf]u
@)&@.)$.@^ %$# hng 6]«8;{{, 0 80,000 0 0 0 80,000 10,400
ef/t,

105
@)&@.)$.@* ^%$ lbj; :6f];{, 0 11,00,000 0 0 0 11,00,000 1,43,000
ef/t
@)&@.)$.@* &^% ;Tod 0 6,00,000 0 6,00,000 78,000
:6f];{, ef/t
hDdf 26,80,000 3,35,000 5,65,000 73,450 17,80,000 2,31,400

v/Lb vftfdf aLhs cg';f/ 5'§f 5'§} k|lji6 ug{'kb{5 .

§ aLhs g+= / ldlt pNn]v u/]sf] dxndf :yfgLo v/Lbsf] xsdf aLhs g+= / ;f] sf] ldlt tyf
k}7f/Lsf] xsdf k}7f/L k|1fkg kq g+= / ;f] sf] ldlt pNn]v ug{'kb{5 .
§ hDdf v/Lb d"Nosf] dxndf s/ afx]ssf] d"No pNn]v ug{'kb{5 .
§ olb Pp6} aLhsdf s/of]Uo v/Lb / s/ 5'6 v/Lb jf Pp6} k1fkg kqdf s/of]Uo k}7f/L / s/
5'6 k}7f/L ePdf hDdf v/Lbsf] dxndf s/ afx]ssf] s/of]Uo v/Lb / k}7f/L / s/ 5'6 v/Lb
/ k}7f/Lsf] d"No hf]8]/ pNn]v ug{'kb{5 / s/ 5'6 v/Lbsf] dxn / s/ of]Uo v/Lb / k}7f/Lsf]
dxndf 5'§f 5'§} k|lji6 ug{'kb{5 .
§ s/sf] dxndf :yfgLo v/Lb eP s/of]Uo v/Lbsf] s/ dxndf pNn]v ug{'kb{5 eg] k}7f/L
ePdf s/ of]Uo k}7f/Lsf] s/ dxndf pNn]v ug{'kb{5 .
§ a]btf{jfn s/bftfaf6 s/of]Uo v/Lb u/]tf klg ;f] aLhsaf6 qm]l86 gkfpg] x'gfn] s/ 5'6
v/Lbsf] dxndf g} pNn]v ug{'kb{5 .
§ v/Lb vftfdf ;Dk"0f{ v/Lb j:t' tyf ;]jf k|lji6 ug{'kb{5 .

laqmL vftf
s/bftf btf{ gDj/ M #)))^&*(%
ljqmL ePsf] cjlw M >fj0f dlxgf @)&@ ;fn
s/of]Uo ljqmL
v/Lbstf{ s f]

b/df
aLhs gDj/

hDdf ljqmL
btf{ gDj/

s/ 5'6sf]
v/Lbstf{

ljqmL

ljqmL

d"No
ldlt

z"Go

s/

dflgs ;Knfo
#% 300003456 75,000 60,000 0 15,000 1,950
;{
2072.4.17 #^ uf]ljGb :6f]/ 300004356 6,000 0 0 6,000 780
#& xl/ ;]G6/ 300008956 75,000 55,000 0 20,000 2,600
#* hoGt ;Knfo;{ 300004680 3,000 0 0 3,000 390
#( Uof; ;Knfo;{ 300005469 2,00,000 0 0 2,00,000 26,000
$) 9sfn Uof; 300003579 2,25,000 0 0 2,25,000 29,250
$! k|f]lehg :6f]/ 30001368 9,000 3,000 0 6,000 780
s"n hDdfM 5,93,000 1,18,000 0 61,750

§ laqmL vftfdf aLhs cg';f/ 5'§f 5'§} k|lji6 ug{'kb{5 .

§ aLhs g+= / ldlt pNn]v u/]sf] dxndf aLhssf] g+= / ;f] sf] ldlt pNn]v ug{'kb{5 .
§ hDdf laqmL d"Nosf] dxndf s/ afx]ssf] d"No pNn]v ug{'kb{5 .
106
 § olb Pp6} aLhsdf s/of]Uo laqmL / s/ 5'6 laqmL jf hDdf laqmLsf] dxndf s/ afx]ssf]
s/of]Uo laqmL / s/ 5'6 laqmLsf] d"No hf]8]/ pNn]v ug{'kb{5 / s/ 5'6 laqmLsf]] dxn / s/
of]Uo laqmLsf] dxndf 5'§f 5'§} k|lji6 ug{'kb{5 .
§ z"Go b/sf] laqmLsf] dxndf lgsf;L d"No pNn]v ug{'kb{5 .
§ v/Lb / laqmL vftfdf s/ cjlw cg';f/ cGTodf ;a} dxnsf] hf]8 hDdf u/]/ l7s eP
gePsf] Ps csf{df le8fg ug{'kb{5 . h:t}, s/ 5'6 v/Lb / s/ of]Uo v/Lb / s/of]Uo
k}7f/Lsf] hf]8 hDdf v/Lb d"No;+u le8fg x'g'kb{5 .

d"No clej[l4 s/ n]vf

v/Lb / cfoft laqmL / lgof{t
s/sf] s/ / s/sf] s /
ldlt ljj/0f v/Lb ldlt ljj/0f ljqmL
b/ sd b/ /sd
s/ %'^ 3,35,000 0 0 1,18,000 0
v/Lb
s/ %'^ ljqmL
:yflgo s/ 0
2072 of]Uo 2072 :yflgo s/
5,65,000 13% 73,450 4,75,000 13%
>fj)f >fj)f of]Uo ljqmL
v/Lb
lgof{t
k}&f/L 17,80,000 13% 2,31,400 0 0
hDdf 26,80,000 3,04,850 hDdf 5,93,000
s/ %'^
s/ %'^
ljqmL
v/Lb
2 0 7 2
efb| 2072 :yflgo
:yflgo s/
efb| s/of]Uo
of]Uo v/Lb
ljqmL

k}&f/L
lgof{t
hDdf

§ v/Lb / laqmL vftf tof/ ePkl5 ;f]sf] ;f/f+zsf] ?kdf d"No clej[l4 s/ n]vf tof/ ug{'kb{5 .
v/Lb / laqmL vftf cjlw cg';f/sf] hf]8 d"No clej[l4 s/ n]vfdf k|lji6 x'g] ePsf]n] v/Lb
/ laqmL vftf tof/ geP;Dd d"No clej[l4 s/ n]vf tof/ x'b}g .
§ d"No clej[l4 s/ n]vfdf ldltsf] dxndf s/ cjlw pNn]v ug{'kb{5 .
§ ljj/0fsf] dxndf v/Lbtkm{ eP s/ 5'6 v/Lb, s/of]Uo v/Lb jf s/of]Uo k}7f/L s] xf]
;f] pNn]v ug{], laqmLtkm{ eP s/ 5'6 laqmL, s/of]Uo laqmL jf lgsf;L s] xf] ;f] pNn]v
ug{'kb{5 .
§ v/Lb / laqmLsf] dxndf v/Lb / laqmL vftf cg';f/ v/Lb laqmL d"No v'nfpg' kb{5 .
§ s/sf] b/sf] dxndf s/sf] b/ pNn]v ug{'kb{5 .
§ s/ /sdsf] dxndf v/Lbtkm{ eP v/Lb vftfsf] cjlw cg';f/sf] hDdf v/Lbdf lt/sf] s/
/ laqmLdf laqmL vftf cg';f/ ;+sng u/sf] s/ /sd v'nfpg' kb{5 .
§ d"No clej[l4 s/ n]vf vftf cg';f/ s/ ljj/0f tof/ x'g] ePsf]n] s/ ljj/0f tof/ ug{'k"j{
d"No clej[l4 s/ n]vf tof/ ug{'kb{5 .

107
^=& sDKo'6/ ;km\6j]o/sf] k|of]u / clen]vM
cfGtl/s /fh:j ljefu / o; cGtu{tsf sfof{no tyf s/bftf b'a} kIfn] d"No clej[l4 s/
;DaGwL sf/f]jf/sf] ;"rgf tYof+s jf o;;+u ;DalGwt k|df0f sfuhftx?sf] clen]v /fVg
/ ;"rgf k|zf]wg ;DaGwL sfdsf] nflu sDKo'6/ ;km\6j]o/ k|of]u ug{ ;Sg] Joj:yf u/]sf] 5 .
d"No clej[l4 s/ P]g, @)%@ sf] bkmf !^s n] b]xfo adf]lhdsf] sfg"gL Joj:yf u/]sf] 5 M
bkmf !^s=sDKo'6/ k|zf]lwt clen]v k|df0fsf] ?kdf u|fÅo x'g] M -!_ k|rlnt sfg"gdf
h'g;'s} s'/f n]lvPsf] eP tfklg cGoyf k|dfl0ft ePdf afx]s s/sf] k|of]hgsf]
lgldQ ljefu jf cGtu{tsf sfof{nodf /x]sf sDKo'6/af6 k|zf]lwt s/bftf ;DaGwL
clen]v k|df0fsf] ?kdf u|fÅo x'g]5 .
ljB'tLo dfWodaf6 sf/f]jf/sf] clen]v /fVg], ;"rgfsf] k|zf]wg ug]{ / ;Dk|]if0f ug]{, k|zf;lgs
lg0f{o lgdf{0f ug]{ / s/bftfsf] sDKo'6/df ;'/lIft ;"rgf tyf tYof+sdf ljefu tyf
sfof{nox?sf] lg/Gt/ / lgjf{w kx'+r sfod ug]{ ;DaGwdf sfg"gL Joj:yf ul/Psf] 5 . P]gsf]
bkmf !^s sf] pkbkmf -@_ df s/bftfn] sf/f]jf/sf] clen]v ljB'tLo dfWodaf6 /fVg ;Sg]
Joj:yf u/]sf] 5 .
bkmf !^s-@_M ljefun] ;"rgf k|zf;g u/L ljB'tLo dfWodaf6 aLhs hf/L ug]{, n]vf
/fVg], s/ ljj/0f k]z ug]{ tyf e'QmfgL ug]{ ;DaGwdf cfjZos Joj:yf ug{ ;Sg]5 .
P]gsf] pNn]lvt Joj:yfsf] sfof{Gjogsf nflu ljB'tLo dfWodaf6 aLhs hf/L ug{] / sf/f]jf/
sf] clen]v /fVg s'g} s/bftfn] lgj]bg lbPdf b]xfo adf]lhdsf] zt{df sDKo'6/af6 aLhs
hf/L ug{ :jLs[lt lbg] ;lsg]] Joj:yf 5 .
-s_ Sof; d]l;g jf sDKo'6/ k|of]u u/L aLhs hf/L ug]{ d"No clej[l4 s/df btf{ ePsf
s/bftfn] k|To]s cfly{s jif{sf] nflu 5'6[} l;nl;n]jf/ gDa/ ;lxtsf] slDtdf tLg k|lt
aLhs hf/L u/L Ps k|lt v/Lbstf{nfO{ lbO{ csf]{ k|lt ;'/lIft /fVg'sf] ;fy} To:tf] aLhs
s/ clws[tn] dfu]sf] avt pknAw u/fpg' kb{5 .
-v_ sDKo'6/ ;km\6j]o/df k|lji6 u/]sf] tYof+s x6fpg jf d]6fpg -Delete_ jf x]/km]/ ug{
g;lsg] / gldNg] x'gfsf] ;fy} lx;fa ;dfof]hg ug'{ k/]df ReverseEntry ug{ ;lsg]
Joj:yf ePsf] x'g' kb{5 .
-u_ Pp6f l;nl;n]jf/ gDa/sf] aLhs Ps k6seGbf a9L lk|06 ug{ g;lsg] x'g' kb{5 . s'g}
sf/0fj; k'gM lk|06 ug'{ k/]df To:tf] aLhsdf k|ltlnlk eGg] zAb lk|06 x'g' kb{5 .
-3_ o;/L hf/L x'g] aLhsdf d"No clej[l4 s/ P]g tyf lgod adf]lhdsf ;a} ljj/0f v'n]sf]
x'g' kb{5 .
-ª_ of] Joj:yf pNn+3g u/L s'g} sfd sfo{jfxL eP u/]df P]gsf] bkmf @(-!_ sf] v08 -7_
cg';f/ ;hfo x'g]Joj:yf5 .
-r_ Sof; d]lzg jf sDKo'6/ k|of]u u/L lan hf/L ug]{n] clgjfo{?kdf l6n/f]n k|of]u ug'{ kg]{
/ To:tf] l6n/f]n s/ ljj/0f a'emfpg' kg{] ldltn] 5 jif{;Dd ;'/lIft /fVg' kb{5 .

108
pko'{Qm adf]lhdsf zt{x? kfngf ug{ d~h'/ u/L lbPsf] cfwf/df sDKo'6/ lalnË ug{ :jLs[lt
lbg ;lsG5 . :jLs[lt k|fKt gu/L sDKo'6/fOH8 lalnË hf/L ug{ kfOb}g . lautdf sDKo'6/
aLhs hf/L ug]{ :jLs[lt lnPsf s/bftfx?sf] xsdf ;d]t of] Joj:yf k|efjsf/L x'g]5 . ljefu
tyf sfof{noaf6 sDKo'6/ ljlnËsf] l:js[lt glnO{ aLhs hf/L u/]df / To:tf] JolQmn] s'g}
lsl;dn] hfn;fhL u/]df ;d]t h/Ljfgf ug]{ Joj:yf /x]sf]5 .
ljefun] s'g} s/bftfnfO{ cfkm\gf] sf/f]jf/sf] l;nl;nfdf Sof; d]lzg k|of]u ug{] u/L tf]Sg
;S5 . o;/L Sof; d]lzg k|of]u ug{'kg{] u/L tf]lsPsf s/bftfn] cfkm\gf] sf/f]jf/sf] ;Gbe{df
Sof; d]lzgsf] k|of]u u/L aLhs hf/L ug{'kb{5 . o; ;DaGwdf lgodfjnLsf] lgod !* df
lgDgfg';f/ Joj:yf ul/Psf] 5 .
lgod !*s= Sofz d]lzg jf sDKo"6/ ;km\6j]o/af6 jLhs hf/L ug'{kg]{M ljefun] s'g}
s/bftfn] Sof; d]lzg k|of]u ug'{ kg]{ u/L tf]Sg ;Sg]5 / To;/L tf]lslbPsf]df To:tf]
s/bftfn] sf/f]jf/ ubf{ Sof; d]lzgsf] k|of]u u/L aLhs hf/L ug'{ kg]{5 .
t/ sDKo'6/ ;km\6j]o/af6 aLhs hf/L ug{ :jLs[tL k|fKt s/bftfn] ;f]xL adf]lhd aLhs hf/L
ug'{ kg]{5 .
btf{ ePsf] JolQmn] cfkm\gf] sf/f]jf/sf] clen]v sDKo'6/ jf o:t} cGo oflGqs k|0ffnL jf
ljefun] tf]lslbPsf] tl/sf cg';f/ /fVg ;S5 . ;f] sf] nflu ljefuaf6 cg'dlt lng'kb{5 .
o; ;DaGwdf lgodfjnLsf] lgdo @#-#_ lgDg Joj:yf u/]sf] 5 .
lgod @#-#_ btf{ ePsf] JolQmn] o; lgod adf]lhd /fVg' kg]{ clen]vx? ljefusf] cg'dlt
lnO{ sDKo'6/ jf o:t} cGo oflGqs k|0ffnL jf ljefun] tf]lslbP adf]lhdsf] tl/sf ckgfO{
/fVg ;Sg]5 .
P]gsf] bkmf !^s sf] pkbkmf -!_ df cfGtl/s /fh:j ljefu / cfGtl/s /fh:j sfof{nox?df
s/bftfn] k]z u/]sf ljj/0f tyf ljefu tyf sfof{nox?n] sDKo'6/ ;km\6j]o/ dfkm{t /fv]sf
s/bftf ;DaGwL k|f/lDes tyf k|zf]lwt ;"rgfx? h'g;'s} sfg"gL lg0f{osf] nflu k|df0fsf]
?kdf uf|Xo x'g] Joj:yf u/]sf] 5 .

cfGtl/s /fh:j ljefun] d"No clej[l4 s/df btf{ ePsf ;a} s/bftfsf] sDKo'6/ tYof+s
cfwf/ -8f6fj];_ df kx'+r k|fKt ug{ kfpg] Joj:yf u/]sf] 5 . ;fy} ljefu cGtu{tsf
sfof{nox?n] cfkm\gf s/bftfx?sf] sDKo'6/ tYof+s cfwf/ -8f6fj];_ df lg/Gt/ kx'+r k|fKt
ug{ ;Sg] Joj:yf u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf !^-!s_ df lgDg Joj:yf u/]sf]
5.
bkmf !^=-!s_ ljefun] s/bftfsf] sDKo'6/ tYof+s cfwf/ -8f6fj];_ df lg/Gt/ kx'+r k|fKt
ug{ ;Sg]5 .
s/bftfn] cfkm\gf] sf/f]jf/sf] ;DaGwdf dfly pNn]lvt ul/Psf h'g;'s} tl/sfaf6 /flvPsf]
clen]v s/ clws[tn] sf/f]jf/sf] ;dodf h'g;'s} avt x]g{ ;S5 . o; ;DaGwdf lgodfjnLsf]
lgod @#-$_ df lgDg Joj:yf /x]sf] 5 .
109
lgod @#-$_ o; lgod adf]lhd btf{ ePsf] JolQmn] /fv]sf] clen]v s/ clws[tn] sf/f]jf/
;dodf h'g;'s} avt x]g{ ;Sg]5 .
:k6Ls/0fM o; lgodsf] k|of]hgsf] nflu æsf/f]jf/ ;doÚÚ eGgfn] ;fj{hlgs labf afx]s
sf/f]jf/ v'Ng] tyf aGb x'g] ;dosf] aLrsf] cjlw ;Demg' k5{ .
-sDKo'6/ aLhs hf/L ug]{ :jLs[lt tyf clen]v ;DaGwdf cfGtl/s /fh:j ljefun] 5'6[}
lgb]{lzsf hf/L ul/;s]sf] 5 ._

110
 kl/R5]b &
s/ s§L

d"No clej[l4 s/ sf/f]jf/ tyf aLhsdf cfwfl/t s/ k|0ffnL xf] . o; k|0ffnLdf cfj4 JolQmx?n]
cfkm"n] cfk"lt{ ug]{ x/]s j:t' tyf ;]jfsf] s/ aLhs hf/L ug'{kb{5 . o;/L hf/L ul/Psf] aLhssf]
dfWodaf6 c;'n u/]sf] s/ ;/sf/L sf]ifdf bflvnf ug'{ To:tf] JolQmsf] st{Ao x'G5 . o;/L c;'n
ul/Psf] ;Dk"0f{ s/ bflvnf ug'{ kg]{ cj:yfdf s/ dfly s/ nfUg], s/bftfdf cfkm\gf] pTkfbgsf] nflu
cfjZos ;fdfu|L cGo pTkfbsjf6 v/Lb ug'{sf] ;6\6f cfkm} pTkfbg ug]{ k|j[lQ b]vf k/]/ Vertical
Integration x'g u} ljz]ifLs/0fsf kmfObfjf6 cy{tGq jlGrt x'g ;Sg] tyf j:t' jf ;]jfsf] pkef]Qmf
d"No s/ ef/sf] sf/0fn] a[l4 x'g uO{ pkef]Qmfn] bf]xf]/f] s/sf] ef/ axg ug'{ kg]{ cj:yf pTkGg x'G5 .
o:tf] cj:yf pTkGg x'g glbg d"No clej[l4 s/ P]g, @)%@ n] s/of]Uo cfk"lt{sf] nflu k|fKt ul/Psf
j:t' tyf ;]jfdf lt/]sf] s/ laqmLdf c;'n u/]sf] s/df s6[L ug{ kfpg] l;4fGtnfO{ c+lusf/ u/]sf] 5 .
o;} sf/0fn] d"No clej[l4 s/ k|0ffnLsf] of] Joj:yfnfO{ o; k|0ffnLsf] ;'Gb/t kIf dflgPsf] 5 .
s'g} s/of]Uo j:t' jf ;]jfsf] cfk"lt{ ug]{ btf{jfn JolQmn] To;/L cfk"lt{ ug]{ j:t' jf ;]jf pTkfbg jf
v/Lb ug'{ kg]{ x'G5 . s'g} j:t' jf ;]jf pTkfbg ubf{ jf laqmL lat/0f ubf{ sRrf kbfy{, ;xfos sRrf
kbfy{, kl/j]i6g ;fdfu|L -KoflsË ;fdfu|L_, laqmLof]Uo tof/L j:t' h:tf pTkfbg jf laqmL lat/0f;+u
k|ToIf ;DalGwt j:t'nufot ;f] pTkfbg sfo{ ;+rfng ug]{ ;Gbe{df k|zf;lgs jf ahf/ k|a4{g h:tf
;]jf ;d]t cfjZos kb{5g\ . o;}u/L Joj;fo ;+rfng ug{ k"+hLut k|s[ltsf j:t' jf ;]jf ;d]t
cfjZos kb{5g . o;/L v/Lb jf k|fKt ul/g] plNnlvt j:t' jf ;]jf s/of]Uo /x]sf] eP To:tf j:t'
jf ;]jf k|fKt ubf{ k|fKt ug]{ JolQmn] ;f] j:t' jf ;]jfdf s/;d]t lt/]sf] x'G5 . o;/L lt/]sf] s/ ;f]
JolQmn] cfkm"n] pTkfbg jf v/Lb u/]sf] j:t' jf ;]jf laqmL ubf{ c;'n u/]sf] s/df s6[L u/L af+sL
s/ dfq bflvnf u/] x'g] Joj:yf P]gn] u/]sf] 5, h;nfO{ s/ s6[L klg eGg] ul/G5 . o; kl/R5]bdf
sf/f]jf/;+u ;DalGwt v/Lb jf k}7f/Ldf kfpg] s/ s6[L, s/ s6[L gkfpg] j:t' jf ;]jf, cf+lzs s/
s6[L kfpg] j:t' jf ;]jf Pj+ s/ s6[L ;'ljwf lnO{ ;Sg' kg]{ cjlw / tl/sfsf ;DaGwdf lj:t[t ljj]rgf
ul/Psf] 5 .
&=! s/ s§L ;DaGwL Joj:yfM
d"No clej[l4 =s/ P]g, @)%@ / lgodfjnL,@)%# df btf{ ePsf] s/bftfn] cfkm\gf] s/ nfUg]
sf/f]jf/;+u ;DalGwt h'g;'s} j:t' jf ;]jf v/Lb jf k}7f/L ubf{ lt/]sf] s/ cfkm"n] ltg'{ kg]{
s/df s6[L ug{ kfpg] Joj:yf /x]sf] 5 . o; ;DaGwdf P]gsf] bkmf !& sf] pkbkmf -!_ df
b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 .
bkmf !& s/ s6[L M -!_ btf{ ePsf] JolQmn] cfkm\gf] s/ nfUg] sf/f]jf/;+u ;DalGwt j:t' jf
;]jf cfoft tyf k|fKt ubf{ lt/]sf] jf ltg'{kg]{ s/sf] /sd cfkm"n] p7fPsf] s/sf] /sdaf6
s§L ug{ ;lsg]5 .

111
d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod #( df b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 .
lgod #(= s/ s§L ug{ kfOg]M-!_M btf{ ePsf] JolQmn] s'g} j:t' jf ;]jf cfk"lt{ ubf{ ;+sng
u/]sf] s/af6 ;f] dlxgf jf ;f] eGbf cUff8L cfkm\gf] s/ nfUg] j:t' jf ;]jf cfoft jf k|fKt
ubf{ lt/]sf] s/ b]xfosf] cj:yfdf s§L ug{ kfpg] 5 M
-s_ s/ s§L bfjL ul/Psf] j:t' jf ;]jf s/of]Uo Joj;fo;+u k|ToIf ?kdf ;DalGwt
ePdf .
-v_ cfGtl/s v/Lb ul/Psf] eP lgod !& adf]lhdsf] s/ ljhs k|fKt u/]sf] ePdf .
-u_ cfoft ul/Psf] eP cfoft ubf{ s/ lt/]sf] k|dfl0ft ug]{ cfoft ;DaGwL sfuhftx?
ePdf .
:kli6s/0f Mo; v08sf] k|of]hgsf] nflu ……cfoft ;DaGwL sfuhftx?ÚÚ eGgfn]
k|1fkgkq, gubL /l;b, ;fdfgsf] ljhs tyf eG;f/sf] af6f] eO{ cfoft gx'g] ;]jfsf]
cfk"lt{sf] xsdf ;]jfsf] ljhs / ljefun] ;do ;dodf tf]s]sf] tT;DaGwL cGo sfuhftx?
;Demg' k5{ .
sf/f]jf/sf] l;nl;nfdf ljleGg ;dodf ljleGg k|sf/sf j:t' jf ;]jf v/Lb jf k}7f/L ug]{
ul/G5 . v/Lb jf k}7f/L sf/f]jf/df k|fKt s/ aLhs, k|1fkgkq, gubL /l;b, k}7f/L x'g] j:t'
jf ;]jfsf] lanx? ;f]xL s/ cjlwsf] v/Lb vftfdf k|ljli6 ug'{kb{5 . o;/L v/Lb jf k}7f/Ldf
lt/]sf] s/ Ps k6s dfq bfjL ug{ kfOg] Joj:yf /x]sf] 5 . bf]xf]/f] kg]{ u/L s/ s6[L bfjL
u/]sf] kfOPdf hl/jfgf ;lxt s/ lgwf{/0f ug'{kb{5 . s'g} j:t' jf ;]jf v/Lb jf k}7f/L ePsf]
ldltn] ! jif{leq s/ s6[L bfjL gu/]df ;f] pk|fGt pQm j:t' jf ;]jfsf] v/Lb jf k}7f/Ldf
lt/]sf] s/ s6[L ug{ kfOb}g . o; ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod
#( sf] pklgod -@_ df b]xfo adf]lhdsf] Joj:yf /x]sf] 5 M
lgod #(-@_ o; lgod adf]lhd s/ s§L ubf{ Psk6s dfq ug{ kfO{g] 5 . o;/L s/ s§L
ubf{ bfjL ul/Psf] ldlteGbf Ps jif{ cufl8;Ddsf] jLhs jf cfoft;+u ;DjlGwt sfuhft
x'g' kg]{5 .
v/Lb, k}7f/L, laqmL / lgsf;L sf/f]jf/ ;w}+ Psgf;sf] x'+b}g . slxn] laqmL / lgsf;L
sf/f]jf/ :yfgLo v/Lb / k}7f/LeGbf a9L x'G5 eg] slxn] sd x'g] ub{5 . Joj;fodf
o;nfO{ :jefljs g} dflgG5 . laqmL / lgsf;L sf/f]jf/ :yfgLo v/Lb / k}7f/LeGbf a9L
ePsf] cj:yfdf s/bftfsf] s/ bfloTj l;h{gf x'G5 eg] laqmL / lgsf;L sf/f]jf/ :yfgLo
v/Lb / k}7f/LeGbf sd ePsf] cj:yfdf s/bftfsf] s/ s6[L bfjL a9L x'g ;Sb5 .
o; cj:yfdf s/bftfn] ;/sf/nfO{ s/ ltg'{eGbf ;/sf/af6 s/ lkmtf{ bfjL ug]{ clwsf/
l;h{gf x'g] ub{5 . ljBdfg d"No clej[l4 s/ k|0ffnLdf s'g} s/bftfsf] s'g} s/ cjlwdf
lghn] laqmL ubf{ ;+sng u/]sf] /sdeGbf lghn] :yfgLo v/Lb jf k}7f/L ubf{ lt/]sf] s/
/sd a9L ePdf To:tf] a9L ePsf] /sd csf]{ s/ cjlwdf s6[L ug{ kfpg] cyjf ldnfg
ug{ kfpg] Joj:yf ul/Psf] 5 . o;/L nuftf/ ^ dlxgf;Dd ldnfg ubf{ klg s'g} /sd
af+sL eP pQm /sd lkmtf{ kfpg tf]lsP adf]lhd lgj]bg lbg ;Sg] Joj:yf ul/Psf]5 .

112
o; ;DaGwdf d"No clej[l4 s/ P]g, @)%@ sf] bkmf @$ n] b]xfo adf]lhdsf] Joj:yf u/]sf]
5M
bkmf @$= s§L ug{ kfpg] /sd a9L ePdfM -!_ btf{ ePsf] JolQmn] s'g} dlxgfdf bkmf
!& adf]lhd s§L ug{ kfpg] s/sf] /sd ;f] dlxgfdf p7fPsf] s/sf] /sd eGbf a9L ePdf
To:tf] a9L /sd o; P]g adf]lhd ;f] dlxgf;Dd a'emfpg' kg]{ s'g} /sd eP To;df ldnfg
ug{ ;Sg]5 .
-@_ pk/f]Qm adf]lhd ldnfg u/L afFsL /x]sf] /sd btf{ ePsf] JolQmn] csf]{ dlxgfdf
a'emfpg' kg]{ s/sf] /sddf ldnfg ug{ ;Sg]5 .
-#_ o;/L nuftf/ ^ dlxgf;Dd ldnfg u/]/ afFsL /x]sf] /sd btf{ ePsf] JolQmn]
Psd'i6 lkmtf{ kfpg s/ clws[t ;dIf lgj]bg lbg ;Sg]5 .
o; ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod #( sf] pklgod -$_ df b]xfo
adf]lhdsf] Joj:yf /x]sf] 5 M
lgod #(-$_ btf{ ePsf] JolQmn] v/Lb jf cfoft ubf{ lt/]sf] s/ /sd lghn] laqmL ubf{
;+sng u/]sf] /sd eGbf a9L ePdf To:tf] a9L ePsf] hlt /sd csf]{ s/ cjlwdf s§L ug{
kfpg]5 . o;/L csf]{ s/ cjlwdf s6[L ug{ kfpg] /sd nuftf/ ^ dlxgf;Dd af+sL /x]df
Psd'i6 lkmtf{ kfp+g lghn] cg';"rL !$ adf]lhdsf] 9f+rfFdf s/ clws[t ;dIf b/vf:t lbg'
kg]{5 . o:tf] b/vf:t k|fKt ePkl5 s/ clws[tn] lgod $% adf]lhd af+sL s/ lkmtf{ lbg'
kg]{5 .
s'g} s/bftfn] s'g} s/ cjlwsf] s""n laqmL sf/f]jf/ -s/nfUg] laqmL, s/ 5'6sf] laqmL /
lgsf;L /sd_ sf] $) k|ltzteGbf a9L lgsf;L sf/f]jf/ u/]sf] cj:yfdf lghn] ;f]xL cjlwdf
s/ lkmtf{ bfjL ug{ kfpg] Joj:yf ul/Psf] 5 . o:tf] Joj:yfn] s/bftfsf] gub k|jfxdf
;sf/fTds k|efjsf] sf/0faf6 ljQLo nfut sd eO{ lgsf;Lstf{nfO{ k|f]T;flxt ug]{], lgsf;L
sf/f]jf/ k|ltikwf{Tds x'g] / lgsf;L sf/f]jf/n] /f]huf/L, cfo tyf lab]zL d'b|fsf] ;+lrltdf
a[l4 ug]{ p2]Zon] b|'t ultdf s/ lkmtf{ ug]{ Joj:yf ul/Psf] 5 . o; ;DaGwdf d"No clej[l4
s/ P]g, @)%@ sf] bkmf @$ n] b]xfo adf]lhdsf] Joj:yf u/]sf] 5 M
bkmf @$-$_ pkbkmf -@_ / -#_ df h'g;'s} s'/f n]lvPsf] eP tfklg dlxgf e/Lsf] s""n
ljqmLdWo] rfnL; k|ltzt eGbf a9L lgsf;L ljqmL ug]{ btf{ ePsf] JolQmn] bkmf !& adf]lhd
s§L ug{ kfpg] s/sf] /sd o; cl3 o; bkmfdf tf]lsPsf] sfo{ljlw ckgfO{ lkmtf{ kfpg
lgj]bg lbPdf a'emfpg' kg]{ s'g} /sd afFsL eP To;df ldnfg u/L afFsL /x]sf] /sd Psd'i6
lkmtf{ kfpg lgj]bg lbg ;Sg]5 .
s/ lkmtf{ ;DaGwdf kl/R5]b !# df lj:t[t JofVof ul/Psf] 5 .
P]g tyf lgodfjnLsf pko'{Qm Joj:yfx? adf]lhd s/ s6[L kfpg] j:t' tyf ;]jf, s/ s6[L
kfpg] ;do, s/ s6[L lng] tl/sf, a9L ePsf] s/ ldnfg, s/ s6[L bfjLnfO{ k|dfl0ft ug]{
sfuhftsf ;DaGwdf lgDg cg'R5]bx?df JofVof ul/Psf] 5M

113
&=@ s/ s6[L kfpg] j:t' jf ;]jfM
s/ nfUg] sf/f]jf/sf] pTkfbsTj clej[l4 ug{, s/ t6:ytf sfod ug{, / nufgL d}qL k|0ffnL
agfp+g] clek|fon] d"No clej[l4 s/ k|0ffnLdf btf{jfn JolQmn] s/ nfUg] sf/f]jf/;+u ;DalGwt
j:t' jf ;]jfdf lt/]sf] d"No clej[l4 s/sf] ;fy ;fy} k"+hLut j:t' tyf ;]jfx?df lt/]sf] d"No
clej[l4 s/ /sd cfkm\gf] s/of]Uo sf/f]jf/af6 c;'n u/]sf] s/df s6[L ug{ cyf{t\ 36fpg
kfp+g] ;'lawf k|bfg ul/Psf] x'G5 . To;/Ls6[L ubf{ jf 36fp+bf cfkm"n] c;'n u/]sf] s/ a9L x'g
cfPdf a9L ePsf] xb;Ddsf] /sd dfq s/ ljj/0f;fy bflvnf ug'{ kg]{ Joj:yf /x]sf] 5 .
d"No clej[l4 s/ P]g, @)%@ sf] bkmf !& sf] pkbkmf -!_ n] s'g} btf{ ePsf] JolQmn] cfkm\gf]
s/of]Uo sf/f]jf/;+u ;DalGwt s'g} j:t' jf ;]jf pTkfbg jf k|fKt ug]{ k|of]hgsf] nflu u/]sf]
v/Lbdf lt/]sf] ;Dk"0f{ s/ cfkm"n] ltg'{ kg]{ s/df s6[L ug{ kfpg] Joj:yf u/]sf] 5 . v/Lbdf
lt/]sf] s/ eGgfn] s'g} JolQmn] sf/f]jf/;+u ;DalGwt j:t' jf ;]jf pTkfbg ug]{ jf laqmL
lat/0f ug]{ k|of]hgsf nflu :yfgLo ahf/af6 v/Lb ubf{ laqm]tfnfO{ lt/]sf] d"No clej[l4s/
jf d'n's aflx/af6 k}7f/L ubf{ ;DalGwt eG;f/ sfof{nodf bflvnf u/]sf] d"No clej[l4 s/
jf P]gsf] bkmf *-@_ adf]lhd ;]jf k|fKt ubf{ bflvnf u/]sf] s/nfO{ ;Demg'kb{5 . btf{ ePsf]
JolQmn] To;/L lt/]sf] s/ lghn] cfkm\gf] j:t' jf ;]jf laqmL ubf{ u|fxsaf6 c;'n u/]sf] s/df
s6[L u/L af+sL /x]sf] /sd dfq bflvnf u/] x'g] Joj:yf P]gn] u/]sf] 5 .
sf/f]jf/;+u ;DalGwt j:t' jf ;]jf eGgfn] s'g} s/of]Uo sf/f]jf/ ;+rfng ug{ cfjZos kg]{
j:t' jf ;]jf pTkfbg jf k|fKt ug{ cfjZos kg]{ ;Dk"0f{ sRrf tyf ;xfos sRrf kbfy{,
KoflsË ;fdfu|L, 9'jfgL vr{, aLdf vr{, k/fdz{ jf k|zf;lgs jf ahf/ k|j4{g nufotsf
;]jfx? Pj+ ;f] sf/f]jf/ ;+rfng ug{ cfjZos kg]{ cGo k"+hLut k|s[ltsf j:t' tyf ;]jfx?nfO{
a'emfp+5 .
s'g j:t' jf ;]jfsf] s/ s6[L bfjL ug]{ / s'g j:t' jf ;]jfdf lt/]sf] s/ s6[L bfjL gug]{
eGg] ljifosf] lgSof}{n cfk"lt{ x'g] j:t' jf ;]jfsf] cfwf/df ug'{kb{5 . v/Lb jf k}7f/L
ul/Psf j:t' jf ;]jfsf] k|of]u jf k|zf]wgaf6 pTkfbg jf lgdf{0f eO{ laqmL, ljlgdo,
x:tfGt/0f jf cfk"lt{ x'g] j:t' jf ;]jf s/ nfUg] j:t' jf ;]jf xf] jf s/ 5'6sf j:t' jf
;]jf xf] eGg] ljifon] lgwf{/0f ub{5 . olb cfk"lt{ x'g] j:t' jf ;]jf s/of]Uo x'g eg] To:tf
j:t' jf ;]jf pTkfbg jf lgdf{0f jf v/Lb jf k}7f/L ubf{ k|of]u x'g] j:t' jf ;]jfdf lt/]sf] d"No
clej[l4 s/ s6[L bfjL ug{ ;lsG5 . s/ nfUg] sf/f]jf/;+u c;DalGwt j:t' jf ;]jfsf] v/Lb
jf k}7f/Ldf lt/]sf] s/ s6[L ug{ kfOb}g . ;fy} s/ gnfUg] j:t' jf ;]jf;+u ;DalGwt j:t' jf
;]jfsf] v/Lb jf k}7f/Ldf lt/]sf] s/ s6[L ug{ klg kfOb}g .
&=# s/ s6[L ug]{ ;doM
btf{ ePsf] JolQmn] s/of]Uo sf/f]jf/;+u ;DalGwt Jofkfl/s Pj+ k"+hLut j:t' jf ;]jf v/Lbdf
lt/]sf] s/ h'g s/ cjlwdf lt/]sf] xf] ;f]xL s/ cjlwdf s6[L ug'{kb{5 . t/ e'nj; jf cGo
s'g} sf/0fn] s'g} JolQmn] s'g} v/Lbdf lt/]sf] s/ ;DalGwt s/ cjlwdf s6[L gu/]df s/ s6[L
bfjL ug]{ sfuhft -:yfgLo v/Lbdf s/ aLhs / k}7f/Ldf eG;f/ k|1fkgkq tyf s/ lt/]sf]
114
 gubL /l;b_ hf/L ePsf] ldltn] Ps jif{leq s/ s6[L ul/;Sg' kb{5 . pQm ;dofjlwleq s/
s6[L bfjL gu/]df ;f] pk|fGt ;DalGwt s/bftfn] s/ s6[L bfjL ug{ kfpg] 5}g .
d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod #( sf] pklgod -@_ df b]xfo adf]lhdsf]
sfg"gL Joj:yf /x]sf] 5 M
lgod #(-@_M o; lgod adf]lhd s/ s§L ubf{ Psk6s dfq ug{ kfO{g] 5 . o;/L s/ s§L
ubf{ bfjL u/LPsf] ldlteGbf Ps jif{ cufl8;Ddsf] jLhs jf cfoft;++u ;DalGwt sfuhft
x'g' kg]{ 5 .
o; ;DaGwdf lgDg pbfx/0fn] k|i6 kfg]{5M
pbfx/0f &=!
d"No clej[l4 s/df btf{ ePsf] cNkmf O{G6/g]zgn k|f=ln=n] ljleGg k|sf/sf ljB'tLo ;fdfu|Lsf]
cfoft / cfGtl/s v/Lb laqmL ug]{ u/]sf] /x]5 . lghn] u/]sf] v/LbdWo] ldlt @)^&.)%.#)
/ lghn] u/]sf] k}7f/LdWo] @)^&.)*.#) sf] k}7f/L v/Lb vftfdf k|ljli6 u/L s/ s6[L lng
5'6 ePsf] /x]5 . o; cj:yfdf ;f] k|f=ln=n] @)^&.)%.#) sf] aLhssf] s/ s6[L @)^* efb|
dlxgfleq / @)^&.)*.#) sf] v/Lbsf] s/ s6[L @)^* dfu{ dlxgfleq lnO{ ;Sg'kb{5 . ;f]
s/ cjlwkl5 tL v/Lbdf lt/]sf] s/ ;f] k|f=ln=n] cfkm\gf] laqmLdf ;+sng u/]sf] s/af6 s6[L
ug{ kfpg] 5}g .
&=$ s/ s6[L ug]{ tl/sfM
s/of]Uo sf/f]jf/ ug]{ btf{ ePsf] JolQmn] cfkm\gf] sf/f]jf/;+u ;DalGwt v/Lbdf lt/]sf] s/
s6[L ug]{ ;Gbe{df lghn] To:tf] v/Lb s/ clws[taf6 k|dfl0ft ul/Psf] v/Lb vftfdf k|ljli6
ug'{kb{5 . v/Lb vftfdf k|ljli6 u/] kZrft\ s/ aLhs jf eG;f/ k|1fkgkq, s/ lt/]sf]
gubL /l;b Pj+ cGo k|df0f sfuhftx? ;'/lIft /fVg'kb{5 . s'g} s/ cjlwsf] nflu ul/Psf]
To:tf] s/of]Uo v/Lbsf] d"No / To:tf] v/Lbdf lt/]sf] s/ :ki6 b]lvg] u/L s/ ljj/0fdf
pNn]v ug'{kb{5 . laqmL tyf lgsf;L / :yfgLo v/Lb jf k}7f/L sf/f]jf/ pNn]v u/L laqmLdf
;+sng u/]sf] s/ / v/Lb Pj+ k}7f/Ldf lt/]sf] s/ /sd pNn]v u/L s/ ljj/0f k]z u/]df
;DalGwt s/bftfn] s/ s6[L u/]sf] dflgg]5 . s/bftfn] s'g} s/ cjlwsf] cfkm\gf] s/ bfloTj
s/ ljj/0f dfkm{t olsg ub{5 . s/ ljj/0f k]z ubf{ s/ nfUg] j:t' jf ;]jfsf] cfk"lt{ u/L
;+sng u/]sf] s/af6 v/Lbdf lt/]sf] s/ s6[L u/L s/bftfn] cfkm\gf] s/ bfloTj lgwf{/0f ug]{
ub{5g\ . o; ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod #( sf] pklgod -@_
df b]xfo adf]lhdsf] Joj:yf /x]sf] 5 M
lgod #(-#_ btf{ ePsf] JolQmn] k|To]s s/ cjlwsf] s/ ljj/0f k]z ubf{ lghn] j:t' laqmL
ubf{ ;+sng u/]sf] s/af6 j:t' v/Lb jf cfoft ubf{ lt/]sf] s/ s6fO{ af+sL /x]sf] /sd s/
ljj/0f;fy s/ sfof{nodf bflvnf ug'{ kg]{5 .

115
&=% a9L lt/]sf]] s/ ldnfgM
s/of]Uo sf/f]jf/ ug]{ s'g} JolQmsf] s'g} s/ cjlwdf laqmLdf ;+sng u/]sf] s/eGbf v/Lbdf
lt/]sf] s/ sd ePsf] cj:yfdf s/bftfsf] s/ bfloTj -8]lj6 cj:yf_ l;h{gf x'G5 . o;}
u/L laqmLdf ;+sng u/]sf] s/eGbf v/Lbdf lt/]sf] s/ a9L ePsf] cj:yfdf ;f] s/ cjlwdf
lghn] a9L s/ lt/]sf] -qm]l86 cj:yf_ dflgG5 . o:tf] cj:yfdf ;/sf/sf] bfloTj l;h{gf
x'G5 . To;/L a9L lt/]sf] s/ To:tf] JolQmn] ;f] s/ cjlweGbf k5fl8sf] s/ cjlwsf] ltg'{
kg]{ s/df ldnfg ug{ ;Sb5 . nuftf/ ^ dlxgf;Dd ldnfg ubf{ klg ldnfg x'g g;s]df
To;/L ldnfg x'g g;s]sf] /sd ;DalGwt btf{jfn JolQmn] lkmtf{ bfjL ug{ kfpg] Joj:yf
;d]t P]g tyf lgodfjnLdf /x]sf] 5 .
o; ;DaGwdf d"No clej[l4 s/ P]g, @)%@ sf] bkmf @$ n] b]xfo adf]lhdsf] Joj:yf u/]sf]
5M
bkmf @$ -!_ btf{ ePsf] JolQmn] s'g} dlxgfdf bkmf !& adf]lhd s§L ug{ kfpg] s/sf] /sd
;f] dlxgfdf p7fPsf] s/sf] /sd eGbf a9L ePdf To:tf] a9L /sd o; P]g adf]lhd ;f]
dlxgf;Dd a'emfpg' kg]{ s'g} /sd eP To;df ldnfg ug{ ;Sg]5.
-@_ pk/f]Qm adf]lhd ldnfg u/L afFsL /x]sf] /sd btf{ ePsf] JolQmn] csf]{ dlxgfdf
a'emfpg' kg]{ s/sf] /sddf ldnfg ug{ ;Sg]5 .
-#_ o;/L nuftf/ ^ dlxgf;Dd ldnfg u/]/ afFsL /x]sf] /sd btf{ ePsf] JolQmn]
Psd'i6 lkmtf{ kfpg s/ clws[t ;dIf lgj]bg lbg ;Sg]5 .
o; ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod #( sf] pklgod -$_ df b]xfo
adf]lhdsf] Joj:yf /x]sf] 5 M
lgod #(-$_ btf{ ePsf] JolQmn] v/Lb jf cfoft ubf{ lt/]sf] s/ /sd lghn] laqmL ubf{
;+sng u/]sf] /sd eGbf a9L ePdf To:tf] a9L ePsf] hlt /sd csf]{ s/ cjlwdf s§L ug{
kfpg]5 . o;/L csf]{ s/ cjlwdf s6[L ug{ kfpg] /sd nuftf/ ^ dlxgf;Dd af+sL /x]df
Psd'i6 lkmtf{ kfp+g lghn] cg';"rL !$ adf]lhdsf] 9f+rfdf s/ clws[t;dIf b/vf:t lbg'
kg]{5 . o:tf] b/vf:t k|fKt ePkl5 s/ clws[tn] lgod $% adf]lhd af+sL s/ lkmtf{ lbg'
kg]{5 .
o; ;DaGwdf o; lgb]{lzsfsf] kl/R5]b !# df lj:t[t JofVof ul/Psf] 5 .
&=^ s/ s6[L bfjL k|dfl0ft ug]{ sfuhftx?M
d"No clej[l4 s/ k|of]hgsf] nflu btf{ /x]sf] JolQmn] s'g} v/Lbdf lt/]sf] s/ s6[L bfjL ug{
pQm bfjLnfO{ k'li6 ug]{ u/L sfg"g adf]lhdsf k|df0f sfuhftx? ;'/lIft /fVg' kb{5 . s/ s6[L
;'ljwfnfO{ lglZrt zt{x?;+u cfj4 ul/Psf] 5 . d"No clej[l4 s/ P]g, @)%@ tyf lgodfjnL,
@)%# n] tf]s]sf sfuhft tyf k|df0f / lgwf{/0f u/]sf lglZrt zt{x? kl/kfngf u/]sf] v08df
dfq s/bftfn] v/Lb jf k}7f/Ldf lt/]sf] s/ s6[L bfjL ug{ ;Sb5 . o; ;DaGwdf P]gsf] bkmf
!& sf] pkbkmf -^_ df b]xfosf] Joj:yf /x]sf] 5M
116
bkmf !& -^_ o; P]g adf]lhdsf] s/ s§Lsf]] ;'ljwf tf]lsP adf]lhdsf sfuhftx?4f/f bfjL
k|dfl0ft ePkl5 dfq lbO{g]5 .
o; ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod #( sf] pklgod -!_ sf] v08
-v_ / v08 -u_ df b]xfo adf]lhdsf Joj:yf /x]sf] 5 .
lgod #(-!_M btf{ ePsf] JolQmn] s'g} j:t' jf ;]jf cfk"lt{ ubf{ ;+sng u/]sf] s/af6 ;f]
dlxgf jf ;f] eGbf cUffl8 cfkm\gf] s/ nfUg] j:t' jf ;]jf cfoft jf k|fKt ubf{ lt/]sf] s/
b]xfosf] cj:yfdf s§L ug{ kfpg] 5 M
-v_ cfGtl/s v/Lb ul/Psf] eP lgod !& adf]lhdsf] s/ ljhs k|fKt u/]sf] ePdf .
-u_ cfoft ul/Psf] eP cfoft ubf{ s/ lt/]sf] k|dfl0ft ug]{ cfoft ;DaGwL sfuhftx?
ePdf .
:kli6s/0f Mo; v08sf] k|of]hgsf] nflu ……cfoft ;DaGwL sfuhftx?ÚÚ eGgfn] k|1fkgkq,
gubL /;Lb, ;fdfgsf] ljhs tyf eG;f/sf] af6f] eO{ cfoft gx'g] ;]jfsf] cfk"lt{sf] xsdf
;]jfsf] ljhs / ljefun] ;do ;dodf tf]s]sf] tT;DaGwL cGo sfuhftx? ;Demg' k5{ .
d"No clej[l4 s/ lgodfjnL, @)%# sf] pko'{Qm Joj:yf cg';f/ d'n'sleq ul/Psf] v/Lbdf
s/ s6[L bfjL ubf{ lgodfjnLsf] lgod !& adf]lhdsf] s/ aLhs k|fKt ePsf] x'g' / cfoft
ul/Psf] j:t'sf] xsdf cfoft ;DaGwL sfuhftx? x'g' clgjfo{ /x]sf] 5 . lgod !& adf]lhdsf]
s/ aLhs tLg k|lt tof/ ul/Psf] x'G5 . s/ s6[L bfjL ug{sf] nflu s/ aLhs n]lvPsf]
klxnf] k|lt ;Ssn aLhs x'g' kb{5 . bf];|f] jf t];|f] k|lt aLhsaf6 s/ s6[L bfjL ug{ ;lsb}g .
lgodfjnLsf] lgod #(-@_ adf]lhd s/ s6[L Ps k6s dfq bfjL ug{ kfOg] Joj:yf /x]sf] x'+bf
klxnf] k|lt aLhsaf6 dfq s/ s6[L ;'ljwf k|bfg ul/Psf] xf] . bf];|f] jf t];|f] k|lt aLhsaf6 s/
s6[L ;'ljwf lb+bf Pp6f v/Lb jf k}7f/Ldf lt/]sf] s/ bf]xf]/f] s6[L ug{ ;Sg] ;Defjgf /xG5 .
o:tf] ;Defjgfn] s/ r'xfj6 x'g] yk cj;/ l;h{gf ug]{ ePsf]n] To;nfO{ lgoGq0f ug{ s/
ljhs n]lvPsf] klxnf] k|ltaf6 dfq s/ s6[L ug{ kfOg] Joj:yf ul/Psf]xf] .
o;} u/L s/ nfUg] j:t' jf ;]jf k}7f/Lsf] xsdf cfoft ;DaGwL sfuhftsf] cfwf/df s/ s6[L
bfjL ug{ ;lsG5 . d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod #(-!_-u_ n] k|1fkgkq gubL
/l;b / j:t' jf ;]jfsf] aLhs / cfGtl/s /fh:j ljefun] ;do ;dodf tf]s]sf] tt\;DaGwL
cGo sfuhftx?nfO{ cfoft ;DaGwL sfuhft egL tf]s]sf]] 5 .
k}7f/L ubf{ e+;f/ clws[tn] cfoftstf{nfO{ Demurrage nufPsf] cj:yfdf ;f]sf] sf/0fn]
l;h{gf x'g] d"No clej[l4 s/ ;DalGwt e+;f/ sfof{noaf6 hf/L ul/Psf k|df0f sfuhft jf
lg:;fsf cfwf/df s/ s6[L ;'ljwf k|bfg ug{ ;lsG5 .
w/f}6Ldf cfoft ul/Psf] j:t' jf ;]jfdf lt/]sf] d"No clej[l4 s/ s6[L bfjL ug{ gkfOg]
Joj:yf lgodfjnLsf] lgod $* sf] pk lgod -#_ / -$_ df /x]sf] 5 . ;f] ;DaGwdf d"No
clej[l4 s/ lgodfjnL, @)%# df b]xfo adf]lhdsf] Joj:yf /x]sf] 5 .
lgod $*-#_ cfoft ePsf] j:t'sf] d"No cfoft x'Fbfsf cj:yfdf sfod ug{ g;lsPdf To:tf
j:t'x?df nfUg] ;a} k|sf/sf s/ dx;''nnfO{ k'Ug] u/L w/f}6L lnP/ dfq To:tf j:t' g]kfn
117
 /fHoleq Nofpg] cg'dlt lbOg]5 . btf{ ePsf] JolQmn] cfoft u/]sf] j:t' jf ;]jfsf] d"No
sfod geP ;Dd To:tf] j:t' jf ;]jfdf lt/]sf] s/ s§[L ug{ kfpg] 5}g .
lgod $*-$_ s'g} j:t' cfoft ubf{ w/f}6Ldf /fvL cfoft ul/Psf] eP d"No Plsg ePsf
ldltn] Ps jif{;Dd dfq s/ s§[L bfaL ug{ ;lsg]5 .
o;} u/L d"No clej[l4 s/ P]g, @)%@ sf] bkmf * sf] pkbkmf -@_ adf]lhd bflvnf u/]sf] s/ ,
bkmf !@s adf]lhd sf7sf] sf/f]jf/df lt/]sf] s/ / bkmf !% sf] pkbkmf -#_ adf]lhd bflvnf
u/]sf] s/sf] xsdf s/ bflvnf u/]sf] /fh:j ef}r/ g} s/ s6[L bfjL ug]{ k|df0f x'g\ . o;
;DaGwdf d"No clej[l4 s/ P]g, @)%@ sf] bkmf !& sf] pkbkmf -%v_ n] b]xfo adf]lhdsf]
Joj:yf u/]sf] 5 M
bkmf !&-%v_M bkmf * sf] pkbkmf -@_, bkmf !@s / bkmf !% sf] pkbkmf -#_ adf]lhd lt/]sf]
s/ ;DalGwt s/bftfnfO{ s6[L ug{ lbOg]5 .
s'g} s/ nfUg] j:t' jf ;]jf cfk"lt{ u/L s/ ;+sng u/]sf] / pQm s/ /sd s/ ljj/0fdf
;dfof]hg u/L ;f] s/ cjlwsf] s/ ljj/0f ;d]t k]z eO ;s]sf] cj:yfdf s'g} s/ s6[L
bfjLnfO{ k|dfl0ft ug{] sfuhftx? x/fPdf jf gi6 eO{ s/ clws[tn] df+u u/]sf] avt ;Ssn
s/ aLhs jf cfoft ;DaGwL sfuhft k]z ug{ g;Sg] cj:yf ljBdfg ePdf s/ clws[tn]
tL sfuhft hf/L ug{] JolQm jf lgsfon] k|dfl0ft u/L lbPsf] k|ltlnlksf] cfwf/df P]gsf] bkmf
@( sf] pkbkmf -!s_ adf]lhd ljefun] tf]s]sf] hl/jfgf u/L Ps k6s s/ s6[L ;'ljwf k|bfg
ug{ ;Sb5 . hl/jfgfsf] ;DaGwdf kl/R5]b !) df lj:t[t JofVof ul/Psf] 5 .
pko'{Qm adf]lhdsf sfuhft x'+b}df lgMzt{ s/ bfjLof]Uo x'b}g . s'g} s/of]Uo j:t' jf ;]jfsf]
v/Lbdf lt/]sf] s/ bfjLof]Uo x'g b]xfosf] cj:yf ljBdfg x'g'kb{5M
-s_ ;f] j:t' jf ;]jf s/ s6[L bfjL ug]{ JolQmsf] sf/f]jf/;+u ;DalGwt ePsf],
-v_ ;f] j:t' jf ;]jf v/Lb u/]sf] ;Ssn s/ aLhs / cfoft u/]sf] eP cfoft ;DaGwL
sfuhft ePsf],
-u_ ;f] j:t' jf ;]jf s/of]Uo sf/f]jf/df k|of]u ul/Psf],
-3_ ;f] j:t' jf ;]jf v/Lb ug]{ jf vr{ jxg ug]{ bfloTj ;f] JolQmdf /x]sf] .
&=& s/ s6[L ug{ gkfpg] j:t' tyf ;]jfM
d"No clej[l4 s/ P]g, @)%@ n] s/of]Uo sf/f]jf/;+u ;DalGwt ;Dk"0f{ j:t' tyf ;]jfsf]
v/Lbdf lt/]sf] s/ s6[L ug{ kfpg] Joj:yf u/] tfklg s]xL j:t' tyf ;]jfdf lt/]sf] s/ s6[L
ug{ gkfpg] Joj:yf u/]sf] 5 . s]xL j:t' jf ;]jf s of]Uo sf/f]jf/ tyf s/ 5'6 b'a} lsl;dsf]
sf/f]jf/;+u ;DalGwt /x]sf] x'G5 eg] sltko cj:yfdf JolQmut pkef]u jf Joj;flos v/Lb
egL v'6\ofpg klg lgs} sl7gfO{ x'g] ub{5 . s/ s6[L ;'ljwfdf x'g ;Sg] ;+efljt b'?kof]unfO{
Go'gLs/0f ug]{ / d"No clej[l4 s/ ;DaGwL sfg"gsf] sfof{GjognfO{ ;xh / k|efjsf/L agfpg]
p2]Zon] s]xL j:t' jf ;]jfsf] v/Lbdf lt/]sf] s/ s6[L ug{ gkfOg] Joj:yf ul/Psf] 5 . o;
;DaGwdf P]gsf] bkmf !& sf] pkbkmf -@_ n] b]xfosf] Joj:yf u/]sf] 5M

118
bkmf !&-@_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg Joj;flos jf JolQmut b'j}
k|of]hgsf] nflu k|of]u x'g ;Sg] tf]]lsPsf j:t'x?sf] xsdf s/ s§L ug{ gkfpg] jf cf+lzs
?kdf dfq s/ s§L ug{ ;lsg] 5 .
P]gsf] pko'{Qm Joj:yf adf]lhd s/ s6[L ug{ gkfpg] j:t' tyf ;]jfsf ;DaGwdf lgodfjnLsf]
lgod $! df b]xfosf] Joj:yf /x]sf] 5M M
lgod $! -!_ P]gsf] bkmf !& sf] k|of]hgsf] nflu b]xfosf j:t' jf ;]jfx?sf] xsdf s/ s§L
ug{ kfO{g] 5}g M—
-s_ k]o kbfy{,
-v_ cNsf]xn jf cNsf]xn ldl>t k]o kbfy{ h:t} /S;L, ljo/,
-u_ ;jf/L ;fwgsf] nflu xNsf k]6«f]lnod-k]6«f]n_ O{Gwg,
-3_ dgf]/~hg vr{
lglZrt /;fog, ;fdu|L / k|ljlw cflbsf] ;+of]hg Pj+ k|zf]wg u/L lglZrt cjlw;Dd u'0f:t/
gf; gx'g] / pkef]u ug{ ;lsg] k]o kbfy{nfO{ xNsf k]o kbfy{ elgG5 . s'g} xNsf k]o kbfy{
-soft drink_ df cNsf]xnsf] dfqf gx'g] jf ePdf ;d]t guGo dfqf x'g] ub{5 . o:tf xNsf
k]o kbfy{sf] v/Lbdf lt/]sf] s/ s6[L jf ldnfg ug{ kfOb}g . t/ l;naGbL af]tndf Kofs]lhË
ul/Psf] vfg]kfgLnfO{ d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod $!-!_-s_ adf]lhdsf] k]o
kbfy{ eGg glsg] / o:tf] kfgL v/Lbdf lt/]sf] s/ s6[L bfjL ug{ ;lsG5 . lsgeg] ldg/n
jf6/ pTkfbg ubf{ jf Kofs]lh+u ubf{ pko'{Qm xNsf k]o kbfy{ pTkfbg ubf{ k|of]u x'g] /;fog
cflb ;dfj]z gx'g], eP klg Hofb} guGo dfqfdf ;dfj]z x'g] / z'4, ;kmf / :j:Yo vfg]kfgL
pkef]u ug'{ dfgj hLjgsf] nflu ;d]t cTofjZos /x]sf] x'+bf af]tnaGbL jf hf/df ;Dj]i7g
ul/Psf] ldg/n jf6/nfO{ lgod $!-!_-s_ adf]lhdsf] xNsf k]o kbfy{sf] sf]6Ldf /fVg' x'+b}g .
o;nfO{ lgDg pbfx/0faf6 k|i6 kfg{ ;lsG5M
pbfx/0f &=@
svu k|f=ln= d"No clej[l4 s/ k|of]hgsf] nflu btf{ ePsf] s/bftf xf] . pQm k|f=ln=n]
sDKo'6/ nufot ljleGg sfof{no ;fdu|Lx? cfk"lt{ ub{5 . pQm k|f=ln=df sfo{/t sd{rf/L
tyf u|fxsx?sf] pkef]u Pj+ ;]jf ;Tsf/sf] nflu sf]s, km\of06f, h';, ldg/n jf6/ cflb
v/Lb u/]sf] 5 . s/ k/LIf0fsf] ;dodf aLhs Pj+ sfuhft 5fglag ubf{ sf]s, km\of06f, h';,
ldg/n jf6/ j:t' v/Lb ubf{ lt/]sf] d"No clej[l4 s/ s6[L bfjL u/]sf] kfOof] .
o:tf] cj:yfdf s/bftfn] sf]s, km\of06f, h'; h:tf k]o kbfy{ -ldg/n jf6/ jfx]s_ v/Lbdf
lt/]sf] s/ s6[L bfjL u/]sf], sfg"g adf]lhd gkfpg] s/ s6[L bfjL u/L d"No clej[l4 s/
P]g, @)%@ sf] bkmf !&-@_ tyf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod $!-!_-s_
adf]lhdsf] sfg"gL Joj:yf pNn+3g u/]sf] x'+bf pQm j:t'df bfjL ul/Psf] s/, ykb:t'/, Aofh
tyf hl/jfgf;lxt c;'n ug{ s/ lgwf{/0f ug'{kb{5 .

119
 o;} u/L cNsf]xnhGo ldl>t k]o kbfy{x? h:t}M dlb/f, ljo/, jfOgh:tf k]o kbfy{x? v/Lb
jf k}7f/L ubf{ lt/]sf] s/ s6[L bfjL ug{ kfOb}g . ;jf/L ;fwgdf OGwgsf] ?kdf k|of]u x'g]
k]6«f]n v/Lbdf lt/]sf] s/ s6[L bfjL ug{ kfOb}g . oL j:t'x?sf] pkef]u jf k|of]u JolQmut
k|of]hgsf nflu a9L / s/of]Uo sf/f]jf/df Hofb} sd k|of]u x'g] / JolQmut Pj+ s/of]Uo
sf/f]jf/df k|of]u x'g] cg'kft olsg ug{ g;lsg] x'+bf o:tf j:t' jf ;]jf v/Lb ubf{ lt/]sf] s/
s6[L ug{ kfOb}g .
o;} u/L ;DalGwt s/bftfn] JolQmut cfgGb Pj+ ;Gt'li6sf] vf]hLdf s'g} snf ;+:s[lt jf s'g}
sfo{qmdsf] cjnf]sg ubf{ k|j]z z'Ns, ;]jf z'Ns b:t'/ jf o:t} s'g} vr{, xf]6ndf af; a:bf
nfUg] vr{, vfgf tyf k]o kbfy{df u/]sf] vr{, b}lgs e|d0f eQf jf s'g} JolQm jf lgsfonfO{
s'g} pkxf/ k|bfg ubf{ ePsf] vr{ cflbnfO{ dgf]/~hg vr{sf] ?kdf dflgPsf] 5 . o:tf
dgf]/~hg vr{x?df lt/]sf] d"No clej[l4 s/ lgod $!-!_ adf]lhd s6[L bfjL ug{ kfOb}g .
o; ljifonfO{ lgDg pbfx/0fn] k|i6 kfg]{5 M
pbfx/0f &=#
Pla;L k|f=ln= d"No clej[l4 s/ k|of]hgsf] nflu btf{ ePsf] s/bftf xf] . pQm k|f=ln=n] >[+uf/sf
ljleGg k|;fwgx?sf] sf/f]jf/ ub{5 . pQm k|f=ln=n] cfly{s jif{ ;dfKt ePkl5 sd{rf/L
tyf cflwsfl/s laqm]tfx?nfO{ ;lDdlnt u/fO{ s'g} ko{6sLo :yn 3'dfpg] u/]sf] 5 . s/
k/LIf0fsf] ;dodf aLhs Pj+ sfuhft 5fglag ubf{ ko{6sLo e|d0f vr{, ljleGg ko{6sLo:
ynsf] cjnf]sgsf] nflu k|j]z z'Ns, xf]6ndf cfjf; tyf vfgf vr{ jfkt ? !) nfv vr{
u/]sf] / ! nfv #) xhf/ d"No clej[l4 s/ s6[L bfjL u/]sf] kfOof] .
o:tf] cj:yfdf pQm k|f=ln=n] sd{rf/L tyf l8n/x?nfO{ ;lDdlnt u/fO{ ko{6sLo e|d0f
vr{, ljleGg ko{6sLo:ynsf] cjnf]sgsf] nflu k|j]z z'Ns, xf]6ndf cfjf; tyf vfgf vr{
jfkt ?=!) nfv vr{ u/]sf] / ! nfv #) xhf/ d"No clej[l4 s/ s6[L bfjL bfjL u/]sf]n]
d"No clej[l4 s/ P]g, @)%@ sf] bkmf !&-@_ tyf d"No clej[l4 s/ lgodfjnL, @)%# sf]
lgod $!-!_-3_ adf]lhdsf] sfg"gL Joj:yf pNn+3g u/]sf] x'+bf pQm j:t'df bfjL ul/Psf]
s/ hl/jfgf ;lxt c;'n ug{ s/ lgwf{/0f ug'{kb{5 .
&=* cf+lzs?kdf s/ s6[L ug{ kfpg] j:t' tyf ;]jfM
d"No clej[l4 s/ P]g, @)%@ n] s]xL j:t' tyf ;]jfdf lt/]sf] s/ cf++lzs?kdf dfq s/ s6[L
ug{ kfpg] Joj:yf u/]sf] 5 . Joj;flos Pj+ JolQmut b'a} k|of]hgsf] nflu k|of]u x'g] s]xL
k"+hLut k|s[ltsf j:t' jf ;]jfsf] v/Lbdf lt/]sf] s/nfO{ cf+lzs ?kdf s6[L ug{ lbg] u/L
sfg"gL k|aGw ul/Psf] 5 . o; ;DaGwdf P]gsf] bkmf !& sf] pkbkmf -@_ n] b]xfosf] Joj:yf
u/]sf] 5M
bkmf !&-@_M pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg Joj;flos jf JolQmut b'j}
k|of]hgsf] nflu k|of]u x'g ;Sg] tf]]lsPsf j:t'x?sf] xsdf s/ s§L ug{ gkfpg] jf cf+lzs
?kdf dfq s/ s§L ug{ ;lsg] 5 .

120
 d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod $! sf] pklgod -@_ df b]xfo adf]lhdsf] Joj:yf
/x]sf] 5M
lgod $!-@_M b]xfosf j:t'x?df b]xfo adf]lhdsf] cg'kftdf s/ s§L ug{ kfO{g] 5 M
-v_ c6f]df]jfO{N; v/Lb d"Nosf] $) k|ltzt
:ki6Ls/0f Mv08 -v_ sf] k|of]hgsf] nflu ……c6f]df]jfO{N;ÚÚ eGgfn] s'g} klg tLg
jf ;f] eGbf a9L kf+u|f ePsf] ;8sdf u'8g\ ] ofq'jfxs ;jf/Lsf] ;fwgnfO{ ;Demg' k5{ .
d"No clej[l4 s/ lgodfjnLn] u/]sf] pko'{Qm Joj:yf adf]lhd tLg jf ;f]eGbf a9L kf+u|f
ePsf] ofq'afxs ;jf/L ;fwg h:t}M a;, ldlg a;, sf/, hLk, Eofg, 8an Sofa lks
ck, c6f] l/S;f cflbdf lt/]sf] s/dWo] $) k|ltztn] x'g cfpg] /sd dfq s/ s6[L ug{
;lsG5 . t/ s/ nfUg] sf/f]jf/;+u k|ToIf?kn] ;DalGwt dfn;fdfg 9'jfgL ug]{ k|of]hgsf]
nflu k|of]udf cfpg] 6«s, ldlg 6«s, 8]lne/L Eofg, kfj/ l6n/, l;+un Sofa lks ck,
6\ofS6/ cflb 9'jfgLsf ;fwgdf lt/]sf] s/ eg] k"0f{?kdf s6[L ug{ kfOG5 . o:t} Joj;flos
k|of]hgdf k|of]u x'g] ;jf/L ;fwgdf lt/]sf] d"No clej[l4 s/ /sd k'/} qm]l86 bfjL ug{ kfpF5 .
P]gsf] bkmf !&-@_ cg';f/ k|ToIf ?kdf s/ nfUg] sf/f]jf/df k|of]u x'g] ;jf/L ;fwg h:t}
ko{6sLo ;jf/L ;fwg v/Lbdf lt/]sf] d"No clej[l4 s/ k"0f{ ?kdf bfjL ug{ kfpF5 .
o;} u/L Joj;flos k|of]hgsf] nflu b'O{ kf+u|] ;jf/L ;fwg v/Lb ubf{ lt/]sf] s/ k"0f{?kn] s6[L
ug{ ;lsG5 .
d"No clej[l4 s/ P]g, @)%@ tyf lgodfjnL, @)%# n] s]xL j:t' jf ;]jfsf] v/Lbdf lt/]sf]
s/ s6[L ug{ gkfOg] jf cf+lzs?kdf dfq s/ s6[L ug{ kfOg] Joj:yf u/] tfklg lgod $!-!_
/ lgod $!-@_ adf]lhd s/ s6[L ug{ gkfOg] jf cf+lzs?kdf dfq s/ s6[L ug{ kfOg] egL
tf]lsPsf j:t'sf] v/Lb laqmL ug]{ d'Vo sf/f]jf/ ug]{ JolQmn] eg] tL j:t' jf ;]jfdf lt/]sf] s/
k"0f{?kdf s6[L ug{ kfpg] Joj:yf lgodfjnLn] u/]sf] 5 .
o; ;DaGwdf lgod $! sf] pklgod -#_ n] b]xfo adf]lhd sfg"gL Joj:yf u/]sf] 5 M
lgod $!-#_M btf{ ePsf] JolQmn] pklgod -!_ jf -@_ sf] cfk"lt{ ug]{ sfo{ g} d'Vo ?kdf ug]{
ePdf o; lgodfjnLdf Jojl:yt k|lqmof adf]lhd s/ s§L ug{ afwf kg]{ 5}g .

121
 o; ljifonfO{ lgDg pbfx/0fn] k|i6 kfg]{5 M
pbfx/0f &=$
ct'n O{G6/g]zgn k|f=ln ofq'afxs sf/ cfoft u/L :yfgLo jhf/df laqmL ug]{ k|of]hgsf]
nflu d"Noclej[l4s/df btf{ ePsf] /x]5 . lghsf] d'Vo sf/f]jf/ g} ofq'afxs sf/ v/Lb
ljqmL ug]{ ePsfn] To:tf] ;jf/L ;fwgsf] v/Lbdf lt/]sf] s/ ljqmLdf ;+sng u/]sf] s/af6
lgodfjnLsf] lgod $!-#_ adf]lhd k'/} s/ s§L ug{ kfp5 .
To:t} ljsf; OG6/k|fOh]h k|f= ln dlb/fhGo j:t'x? cfoft / :yfgLo v/Lb u/L ljqmL ug]{
k|of]hgsf] nflu d"No clej[l4s/df btf{ ePsf] /x]5 . lghsf] d'Vo sf/f]jf/ g} dlb/fhGo
j:t'x? v/Lb ljqmL ug]{ ePsfn] To:tf] dlb/fhGo v/Lbdf lt/]sf] s/ ljqmLdf ;+sng u/]sf]
s/af6 lgodfjnLsf] lgod $!-#_ adf]lhd k'/} s/ s§L ug{ kfpF5 .
&=( ;dfg'kflts s/ s6[L ;DaGwL Joj:yfM
s/of]Uo sf/f]jf/ ug]{ s'g} JolQmn] s/ nfUg] sf/f]jf/;+u ;DalGwt v/Lbdf lt/]sf] ;Dk"0f{ s/
s6[L ug{ kfOg] Joj:yfsf ;DaGwdf dfly pNn]v u/L ;lsPsf] 5 . t/ slxn]sf+xL s'g} JolQmn]
s/ nfUg] sf/f]jf/ dfq gu/L s/ gnfUg] sf/f]jf/ ;d]t u/]sf] cj:yf x'g ;Sb5 . s'g} JolQmn]
s/ nfUg] / s/ 5'6 x'g] b'a} lsl;dsf] ldl>t sf/f]jf/ u/]df lghn] s/ nfUg] j:t' jf ;]jf;+u
k|ToIf jf ;f]emf] ;DaGw ePsf j:t' jf ;]jfdf lt/]sf] s/ lghn] k"0f{?kdf s6[L ug{ ;Sb5 .
o; ;DaGwdf P]gsf] bkmf !& sf] pkbkmf -#_df b]xfosf] Joj:yf /x]sf] 5M
bkmf !&-#_M s'g} dlxgfdf sf/f]jf/ ePsf] j:t' jf ;]jfsf] k"0f{ c+z s/ nfUg] sf/f]jf/df k|of]u
gePdf pQm j:t' jf ;]jfdf klxn] lt/]sf] s/ s6[L ;f] j:t' jf ;]jfsf] s/ nfUg] sf/f]jf/df
k|of]u ePsf] c+zdf dfq tf]lsP adf]lhd k|bfg ul/g]5 .
o; ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod $) sf]] pklgod -#_ n] b]xfosf]
Joj:yf /x]sf] 5M
lgod $)-#_ s'g} s/bftfn] s/nfUg] j:t' jf ;]jf tyf s/ 5'6 ePsf j:t' jf ;]jf b'a}sf]
sf/f]jf/ ug]{ /x]5 eg] To:tf] s/bftfn] s/ nfUg] j:t' jf ;]jf;+u k|ToIf ?kdf ;DalGwt v/Lb
jf cfoftdf lt/]sf] s/ dfq s§L ug{ ug{ kfpg]5 .
o;} u/L s/ 5'6 x'g] j:t' jf ;]jf;+u k|ToIf / ;f]emf] ;DaGw :yfkgf ug{ ;lsg] j:t' jf ;]jf
v/Lbdf lt/]sf] s/ eP pQm s/ s6[L bfjL ug{ kfOb}g .
s/ nfUg] / s/ 5'6 sf/f]jf/;+u k|ToIf jf ;f]emf] ;DaGw :yfkgf ug{ g;lsg] j:t' jf ;]jfsf]
v/Lbdf lt/]sf] s/nfO{ lghsf] s""n sf/f]jf/ -s/ nfUg] :yflgo laqmL tyf lgsf;L laqmL / s/
5'6 x'g] :yfgLo laqmL tyf lgsf;L laqmL ;d]tsf] s""n sf/f]jf/_ df s/nfUg] :yfgLo laqmL
tyf lgsf;L laqmL sf/f]jf/ hf]8\bf x'g cfpg] hDdf s/ nfUg] sf/f]jf/sf] cg'kft s] slt
:yflkt x'G5 ;f]xL cg'kftdf dfq s/ s6[L bfjL ug{' kb{5 . olb ;f] cg'kft u0fgf gu/L
sfg"gn] lbPsf] ;'ljwfeGbf a9L s/ s6[L bfjL u/]sf] kfOPdf hl jfgf ;lxt s/ lgwf{/0f u/L
c;'n pk/ ug'{kb{5 . o; ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod $) sf]]
pklgod -$_ n] b]xfosf] Joj:yf /x]sf] 5M
122
lgod $)-$_ s/ nfUg] jf s/ 5'6 ePsf] b'a} k|sf/sf j:t' jf ;]jfsf] sf/f]jf/ ug]{ s/bftfn]
pklgod -#_ adf]lhd s/ nfUg] j:t' jf ;]jfsf] laqmL;+u v/Lb jf cfoft ePsf] j:t'sf] k|ToIf
;DaGw :yflkt ug{ g;s]df To:tf] s/bftfn] laqmL u/]sf] s""n d"No dWo] s/ nfUg] sf/f]jf/sf]
d"Nosf] ;dfg'kflts lx;fjaf6 v/Lb jf cfoftdf lt/]sf] s/ s§L ug{ ;Sg]5 .
;dfg'kflts s/ s6[L ;'ljwfsf] u0fgf ug]{ ;Gbe{df s/ nfUg] / s/ 5'6 x'g] ld>Lt sf/f]jf/sf]
cg'kft slxn] u0fgf ug]{ eGg] ljifo dxTjk"0f{ x'g] ub{5 . k|zf;lgs ;xhtf / sfg"gsf]
k|efjsf/L sfof{Gjog ug{ ;dfg'kflts s/ s6[Lsf] u0fgf cfly{s jif{sf] cGTo cyf{t k|To]s
cfiff9 dlxgfsf] s/ ljj/0f k]z ubf{ ;dfof]hg ug'{ Jojxfl/s x'G5 . ldl>t?kdf k|of]u
x'g] j:t' jf ;]jfsf] v/Lb ubf{ ;DalGwt s/ cjlwdf k"0f{ s/ s6[L bfjL ug]{ / pQm j:t'
jf ;]jfsf] k|of]u s/ nfUg] / s/ 5'6 x'g] j:t' jf ;]jfdf s'g cg'kftdf k|of]u eof] eGg]
ljifo k|To]s cfly{s jif{sf] cGTodf lgSof}{n u/L cl3Nnf s/ cjlwdf bfjL ul/Psf] a9L s/
/sdnfO{ cfiff9 dlxgfsf] s/ ljj/0fsf] cGo yk36 dxnsf] 8]lj6tkm{ pNn]v u/L ;dfof]hg
ug'{kb{5 .
;dfg'kflts s/ s6[L ubf{ ljutdf lnPsf] s/ s6[Lsf] ;d]t ;dfg'kflts lx;fj u/L s/
s6[L kfpg] / gkfpg] s/sf] u0fgf ug'{kb{5 . s'g} gof+ Joj;fo :yfkgf ug]{ l;nl;nfdf 7"nf]
dfqfdf k"+hLut vr{ ul/Psf] x'G5 / ;f]xL adf]lhd 7"nf] /sd s/ s6[L bfjL ul/Psf] x'G5 .
k|f/lDes cj:yfdf s/ nfUg] laqmL gx'g] t/ s/ nfUg] v/Lb jf k}7f/L x'g] x'+bf qm]l86 /sd
a[l4 eO/x]sf] x'G5 . o; cj:yfdf s/of]Uo / s/ 5'6 sf/f]jf/sf] cg'kft olsg gx'g] x'+bf
;dfg'kflts s/ s6[Lsf] lx;fa ug{ ;lsb}g .
btf{ ePsf] JolQmn] Joj;flos sf/f]jf/ k|f/De ePkZrft\ s/ nfUg] a:t' jf ;]jf;+u k|ToIf
?kdf ;DalGwt v/Lb jf cfoftdf lt/]sf] s/ s6\6LnfO{ sfod /fvL klxn] bfjL u/]sf] af+ls
s/nfO{ s/ laa/0f dfkm{t 8]lj6 tkm{ ;dfof]hg ug'{ kb{5 . sy+sbflrt s/of]Uo / s/5'6 b'a}
k|sf/sf] sf/f]jf/ ug]{ s/bftfsf] s/of]Uo laqmL;+u s/of]Uo v/Lbsf] k|ToIf :yflkt x'g g;Sg]
cj:yf ePdf s/of]Uo sf/f]jf/ / s/ 5'6sf] sf/f]jf/sf] cg'kftsf] cfwf/df s6\6L kfpg] /
gkfpg] s/ u0fgf u/L k"+hLut v/Lb jf cGo v/Lbdf klxn] bfjL u/]sf] s/ ;dfof]hg ug'{kb{5 .
pko'{Qm b'Oj6f ljlwx? cg';f/ ;dfg'kflts ?kdf s/ u0fgf x'g g;Sg] cj:yf k/]df s/
clws[tn] cGo a}slNks tl/sfaf6 s/ u0fgf ug{ ljefu;+u lgb]{zg dfu ug{ ;Qm5 . o;/L
cg'dlt df+u eO{ cfPdf s/ clws[taf6 k]z ePsf] tl/sfaf6 oyfy{ ?kdf ;dfg'kflts s/sf]
u0fgf x'g ;Sg] g;Sg] ljifodf 5fglag u/L ljefun] ;f] tl/sf cg';f/ jf cGo s'g} pko'Qm
tl/sf cg';f/ s/sf] ;dfg'kflts ?kdf u0fgf ug{ s/ clws[tnfO{ lgb]{zg lbg'kb{5 . o;
;DaGwdf lgodfjnLsf] lgod $) sf] pklgod -%_ df b]xfosf] Joj:yf /x]sf] 5M
lgod $)-%_ pklgod -$_ adf]lhd s/sf] u0fgf ubf{ ;dfg'kflts ?kdf u0fgf x'g g;Sg]
eGg] s/ clws[tnfO{ nfu]df lghn] csf]{ a}slNks tl/sf4f/f u0fgf ug{ ljefu;+u lgb]{zg
dfu ug{ ;Sg]5 .

123
 o; ljifonfO{ lgDg pbfx/0fn] :ki6 kfg]{5M
pbfx/0f &=%
s'g} ;d"x sDkgLn] skf]{/]6 clkm;sf] nflu &,))) ju{ lkm6sf] & tn] cfw'lgs, pRr k|ljlw /
;'ljwfo'Qm ejg lgdf{0f u/]sf] 5 . pQm ;d"xdf & j6f ljleGg pBf]u / Jofkfl/s sDkgLx?
cfj4 eO{ ;+rfngdf /x]sf 5g\ . $ j6f sDkgL s/ nfUg] sf/f]jf/ ub{5g / d"No clej[l4
s/df btf{ /x]sf 5g\ . @ j6f sDkgL s/ gnfUg] j:t' jf ;]jfsf] sf/f]jf/ ub{5g\ / d"No
clej[l4 s/df btf{ 5}gg\ . ! sDkgLn] s/ nfUg] / s/ 5'6 x'g] b'a} lsl;dsf j:t' jf ;]jfsf]
sf/f]jf/ ub{5g\ .
dfgf}+ pQm skf]/{ 6] ejg d"No clej[l4 s/ k|of]hgsf] nflu btf{ /x]sf] s'g} Ps sDkgLsf]
:jfldTjdf /xg] u/L lgdf{0f ul/Psf] 5 . pQm sDkgLsf] ljQLo ljj/0f cg';f/ pQm ejgsf]
d"No ?= ! ca{ /x]sf] 5 . ;fy} pQm ejg lgdf{0f ubf{ v/Lb u/]sf] j:t' jf ;]jfdf lt/]sf] d"No
clea[4 s/ ?= !# s/f]8 P]gsf] bkmf !& adf]lhd s6[L bfjL u/]sf] 5 . pQm & tn] ejgsf]
dflyNnf] @ tnf skf]/{ 6] clkm;sf] ?kdf ;+rfng ePsf] kfOof] . skf]/{ 6] clkm;n] ;d"xdf cfj4
;a} & sDkgLsf] d'Vo sfof{nosf] ?kdf sfo{ ub{5 . cGo % tnf ejgnfO{ cGo JolQm jf
lgsfonfO{ axfndf nufPsf] -Rented out_ kfOof] .
pko'{Qm cj:yfdf ;dfg'kflts s/ s6[Lsf] lx;fa s;/L ug]{ eGg] ljifo d'Vo /x]sf] 5 . o;
;DaGwdf s""n & tnf -cf};tdf &,))) ju{ lkm6 If]qkmn_ ejgdWo] @ tnf -cf};tdf @,)))
ju{ lkm6 If]qkmn_ dfq skf]{/]6 clkm;sf] ?kdf k|of]u ePsf] 5 . skf]{/]6 clkm;n] ejgsf]
sl/a @*=%& k|ltzt efu dfq k|of]u u/]sf] b]lvof] . s""n bfjL ul/Psf] s/ s6[L /sd ?=!#
s/f]8sf] @*=%& k|ltztn] x'g] /sd ?=#,&!,$@,*%& u0fgf ug'{ kb{5 .
&=!) s/ s6[L lnPsf j:t' s/of]Uo sf/f]jf/df k|of]u x'g 5f8]df M
s'g} JolQmn] s'g} ;dodf s/of]Uo sf/f]jf/df k|of]u ug]{ p2]Zon] v/Lb u/]sf k"+hLut j:t'
nufotsf cGo s/of]Uo j:t' jf ;]jf s'g} sf/0fn] tL j:t' jf ;]jfsf] pkof]lutfsf] cjlw
;dfKt gx'+b} s/of]Uo sf/f]jf/df k|of]u x'g 5f8]df tL j:t' jf ;]jf k|rlnt ahf/ d"Nodf laqmL
ePsf] dfgL s/ c;'n pk/ ul/g] Joj:yf P]gn] u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf !& sf]
pkbkmf -$_ n] b]xfo adf]lhdsf] Joj:yf u/]sf] 5 M
bkmf !&-$_M o; bkmf adf]lhd s/ s6[L ;'ljwf k|bfg ul/g] j:t' jf ;]jfsf] tf]lsP
adf]lhdsf] pkof]lutfsf] cjlw ;dfKt x'g'eGbf cufj} s/ nfUg] sf/f]jf/df k|of]u x'g 5f8]df
tf]lsP adf]lhd ;f] j:t' jf ;]jf tTsfn ahf/ d"Nodf laqmL ePsf] dfgL s/ c;'n pk/
ul/g]5 .
d"No clej[l4 s/ qm]l86 lnPsf] j:t' jf ;]jf sf] pkof]lutfsf] cjlw ;dfKt x'g' k"j{ g} d"No
clej[l4 s/ nfUg] sf/f]jf/df k|of]u ug{ 5f8]df To:tf] j:t' jf ;]jfnfO{ tTsfn ahf/ d"Nodf
ljqmL ePsf] dfgL d"No clej[l4 s/ c;'n ug'{kb{5 . of] Joj:yf s/ r'xfj6 lj?4sf] Joj:yf
(Specific Anti Avoidance Rule) xf] . of] Joj:yfsf] cefjdf s/bftfn] d"No clej[l4 s/
nfUg] Joj;fo ug{] p2]Zon] btf{ ug]{ / v/Lb u/]sf] j:t' jf ;]jfdf s/ s6[L bfjL ug]{ / kl5
124
uP/ s/ gnfUg] j:t'sf] sf/f]jf/ ug{ ;Sg] cj:yf x'G5 . o;n] ubf{ To:t} sf/f]jf/ ug]{ cGo
JolQmx?sf] sf/f]jf/sf] nfut eGbf To:tf s/bftfsf] nfut 36L x'g] ;+efjgf /xg] x'+bf cGo
k|ltikwL{x? lj:yflkt x'g ;Sg] x'G5 .
s/of]Uo sf/f]jf/ ug]{ s/bftfn] Joj;flos k|of]hgsf] nflu lgdf{0f ug]{ ;DklQx? cfkm}df eg]
s/ gnfUg] x'g] t/ To:tf] ;DklQx? l;h{gf ug]{ jf lgdf0f{ ug]{ qmddf s/ qm]l86 lnPsf] x'G5 .
h:t}M ejg . s/ nfUg] sf/f]jf/ ug{] k|of]hgsf] nflu lgdf{0f ul/Psf] ejgnfO{ s/ gnfUg]
sf/f]jf/df k|of]u x'g yfn]sf] cj:yfdf tTsfn} pQm ejg lgdf{0f ug]{ qmddf v/Lb ul/Psf j:t'
jf ;]jfdf lt/]sf] s/ bfjL ul/Psf] eP To:tf] ;DklQ tTsfnsf] ahf/ d"Nodf ljqmL ePsf]
dfgL s/ c;'n ug'{kb{5 . o:tf] j:t' jf ;]jfsf] jhf/ d"No lgwf{/0f ubf{d"No clej[l4 s/ P]g,
@)%@ sf] bkmf !# tyf lgodfjnLsf] lgod @@ sf] clwgdf /xL ug'{kb{5 . dflysf] bkmfdf
b'O{j6f ljifo k|d'v /x]sf 5g\ . tL x'gM
-s_ j:t' jf ;]jfsf] tf]lsP adf]lhdsf] pkof]lutfsf] cjlw ;dfKt ePsf] hfgsf/L, /
-v_ tTsfn ahf/ d"Nodf laqmL ePsf] dfGg ahf/ d"Nosf] hfgsf/L .
o; bkmfsf] k|efjsf/L sfof{Gjogsf] nflu cfos/ P]g, @)%* df /x]sf] l:y/ ;DkQLsf] x|f;
s66L cjlwnfO{ d"No clej[l4 s/ k|of]hgsf] nflu pkof]lutf cjlw dfGg ;lsG5 . o;
ljifonfO{ lgDg pbfx/0fn] cem :ki6 kfg]{5M
pbfx/0f &=^

dfgf}+, s'g} s/bftfn] !,))) ju{ lkm6sf] @ tn] cfw'lgs, pRr k|ljlw / ;'ljwfo'Qm ejg
@)^* ;fndf lgdf{0f ;DkGg u/]sf] 5 . pQm s/bftfn] s/ nfUg] / s/ 5'6 x'g] b'a} lsl;dsf
j:t' jf ;]jfsf] sf/f]jf/ ub{5 . k|To]s jif{sf] s/ nfUg] / s/ 5'6sf] cg'kft &) k|ltzt M
#) k|ltzt /x]sf] 5 .
pQm sDkgLsf] cf=j= @)^*.^( sf] ljQLo ljj/0f cg';f/ pQm ejgsf] d"No ?= !) s/f]8
/x]sf] 5 . pQm ejg lgdf{0f ubf{ v/Lb u/]sf] j:t' jf ;]jfdf lt/]sf] d"No clea[4 s/ ?=
! s/f]8 #) nfv d"No clej[l4 s/ P]g, @)%@ sf] bkmf !& adf]lhd s6[L bfjL u/L cf=j=
@)&!.&@ sf] cGTo;Dddf laqmLdf ;+sng u/]sf] s/af6 ldnfg ul/;s]sf]] 5 . sf/f]jf/
5fglag ubf{ pQm s/bftfn] ljutdf ;dfg'kflts s/ s6[Lsf] lx;fa u/L qm]l86 ;dfof]hg
u/]sf] b]lvPg .
pQm s/bftfn] k]z u/]sf] @)&@ ;fn cfiff9 dlxgfsf] s/ ljj/0fsf] s/ bfloTj ?=%),)))
s/ ljj/0f k]z ug]{ ;doleq bflvnf ul/;s]sf] 5 . pQm s/bftfn] cf=j= @)&@.&# sf]
z'?b]lv ;flasb]lv ub}{ cfPsf] s/ nfUg] sf/f]jf/ aGb u/L s/ 5'6sf] sf/f]jf/ dfq ub}{
cfPsf] 5 / dfl;s z'Go ljj/0f k]z ul//x]sf] 5 .
d"No clej[l4 s/ P]g tyf lgodfjnLdf k"+hLut j:t'df lt/]sf] s/ Psd'i6 ?kdf ;f]xL s/
cjlwdf s6[L bfjL ug{ ;lsg] Joj:yf /x]sf] 5 . t/ cfos/ P]gdf Matching Principles
sf] cfwf/df pQm ;DklQsf] jif]{lg x|f; vr{ pknAw u/fpg] Joj:yf /x]sf] 5 . z'?df ;a} s/
s6[L bfjL ug]{ t/ kl5 s/ nfUg] sf/f]jf/ ug{ 5f8]df jf sf/f]jf/ aGb u/]sf] cj:yfdf klxn]
s6[L u/]sf] s/ s] s;/L s/ lx;fa ldnfg ug]{ eGg] ljifo lgs} hl6n /x]sf] 5 .

125
 -s_cf=j= @)^*.^( b]lv @)&!.&@ ;Dd k|To]s cf=j=sf] s/ nfUg] / s/ 5'6sf] cg'kft
u0fgf u/L lx;fa ldnfg ug'{kb{5 . pbfx/0fdf of] cg'kft &) k|ltzt M #) k|ltzt pNn]v
ul/Psf] x'+bf pQm ejg lgdf{0f ubf{ v/Lb u/]sf] j:t' jf ;]jfdf lt/]sf] d"No clea[4 s/
?= ! s/f]8 #) nfv sf] &) k|ltztn] x'g] /sd ?=(!,)),))) dfq d"No clej[l4 s/ P]g,
@)%@ sf] bkmf !& sf] pkbkmf -#_ tyf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod
$) sf]] pklgod -$_ adf]lhd pQm sDkgLn] s/ s6[L bfjL ug{ kfpg]5 . s/bftfn] lgod
$) -$_ jdf]lhd s/ s6\6L ug{ kfpg] eGbf a9L bfjL u/]sf] s/ ?=#(,)),))) nfO{ $
jif{df ljefhg ubf{ x'g] ?=(,&%,))) cf=j= @)^*.^( b]lv cf=j=@)&!.&@ ;Dd k|To]s
jif{sf] c;f/ dlxgfdf s/ lgwf{/0f ug'{ kb{5 .
-v_ d"No clej[l4 s/ P]g, @)%@ P]gsf] bkmf !& sf] pkbkmf -$_ n] bkmf !& adf]lhd s/
s6[L ;'ljwf k|bfg ul/g] j:t' jf ;]jfsf] tf]lsP adf]lhdsf] pkof]lutfsf] cjlw ;dfKt
x'g'eGbf cufj} s/ nfUg] sf/f]jf/df k|of]u x'g 5f8]df tf]lsP adf]lhd ;f] j:t' jf ;]jf
tTsfn ahf/ d"Nodf laqmL ePsf] dfgL s/ c;'n pk/ ul/g] sfg"gL Joj:yf u/]sf] x'+bf
s/ s6\6L bfjL u/]sf] Joj;flos k|of]hgsf] ;f] ;DklQ tTsfn ahf/ d"Nodf laqmL ePsf]
dfgL @)&@ ;fpg dlxgfdf s/ lgwf{/0f ug'{ kb{5 .
-u_ o;/L pko'{Qm adf]lhd s/ lgwf{/0f ubf{ P]gsf] bkmf !(, bkmf @^ / bkmf @( ;DaGwL
Joj:yf ;d]t cfslif{t x'g]5 .
&=!! k|of]u eO{ ;s]sf j:t'x?df kfpg] s/ s6[L ;DaGwL Joj:yfM
P]gn] k|of]u eO{;s]sf j:t'x? cyf{t k'/fgf j:t'x?df kfpg] s/ s6[L ;'ljwf gof+ j:t'x?sf]
xsdf kfpg] s/ s6[Lsf] ;'ljwf eGbf leGg x'g] Joj:yf u/]sf] 5 . gof+ s/of]Uo j:t'x?
btf{jfn JolQmx?jf6} laqmL ljt/0f x'g] t/ k'/fgf j:t'x? btf{jfn JolQmx?af6} laqmL ljt/0f
x'G5g\ eGg] s'g} lglZrttf gx'g] ePsf] sf/0fn] P]gn] gof+ / k'/fgf j:t'x?df k|fKt x'g] s/
s§L ;'ljwfjLr lje]b u/]sf] b]lvG5 . o; ;DaGwdf P]gsf] bkmf !& sf] pkbkmf % df b]xfosf]
Joj:yf /x]sf] 5 M
pkbkmf -%_ df pkbkmf -!_ df h'g;'s} s'/f pNn]v ul/Psf] ePtfklg k|of]u eO{ ;s]sf j:
t'x?sf] sf/f]jf/ ug]{ btf{ ePsf] JolQmn] kfpg] s/ s§Lsf] ;'ljwf tf]lsP adf]lhd x'g]5 .
P]gsf] pko'{Qm Joj:yf cg';f/ k|of]u ePsf j:t'df k|fKt x'g] s/ s6[Lsf] ;'ljwfsf ;DaGwdf
lgodfjnLsf] lgod ## df b]xfo adf]lhd x'g] u/L tf]lsPsf] 5 .
lgod ##M -!_ k|of]u e};s]sf j:t'x?sf] s/ lgwf{/0f To:tf j:t'x?sf] laqmL d"No / v/Lb d"No
larsf] artdf dfq ul/g] 5 . To:tf j:t'sf] ljqm]tfn] b]xfo adf]lhd :yfoL clen]v To:tf
j:t' v/Lb jf laqmLubf{s} cj:yfdf tof/ u/L /fVg' kg]{ 5 .
-s_ v/Lb ;DaGwLM
-c_ v/Lb ldlt,
-cf_ j:t'sf] k"0f{{ hfgs/L x'g] lsl;dsf] Joxf]/fsf] pNn]v,
-O_ s/ jfx]ssf] v/Lb d"No,

126
 -O{_ s/sf] b/,
-p_ s/sf] /sd,
-pm_ lt/]sf] s"n /sd .
-v_ laqmL ;DaGwLM
-c_ laqmL ePsf] ldlt,
-cf_ s/ afx]ssf] laqmL d"No,
-O_ v/Lb d"No / laqmL d"No ljrsf] km/s,
-O{_ s/sf] b/,
-p_ s/sf] /sd,
-pm_ k|fKt u/]sf] s"n /sd .
@_ pklgod -! df pNNf]v u/]sf] v/Lb d"No eGgfn] s/ ;lxtsf] d"NonfO{ hgfpg] 5 .
-#_ k|of]u e};s]sf k|To]s j:t'x?sf] v/Lb d"No bz xhf/ ?k}ofeGbf a9L ePdf 5'§f 5'§} v/Lb
jf laqmL clen]v /fVg' kg]{5 .
-$_ btf{ ePsf] JolQmn] pklgod -!_, -@_ / -#_ df pNn]v ePsf] clen]v ;Gtf]ifhgs 9++un]
/fv]sf] gkfO{Pdf To:tf] s/bftfn] laqmL u/]sf] s"n laqmL d"Nodf s/ nufO{ csf]{ s/
ljj/0f;+u} To:tf] s/ bflvnf ug]{ u/L s/ clws[tn] lnlvt cfb]z lbg ;Sg] 5 .
o; ljifonfO{ lgDg pbfx/0fn] k|i6 kfg]{5 M
pbfx/0f &=&
k|of]u ePsf uf8L, df]6/;fO{sn, l6=le= / /]lkm|h/]6/sf] sf/f]jf/ ug]{ ckf/ O{G6/g]zgn
k|f= ln= d"No clej[l4 s/df btf{ ePsf] lglh sDkgL /x]5 . pQm sDkgLn] k"/fgf] uf8L,
df]6/;fO{sn, l6=le= / /]lkm|h/]6/x? pkef]Qmf;+u ;f]em} v/Lb u/L s]xL dd{t ;'wf/ u/L jf
gu/L k'gM pkef]QmfnfO{ lalqm ug]{ u/]sf] /x]5 . o;/L pQm sDkgLn] wfkf;Ldf j;f]jf;
ug]{ /fd axfb'/;+u Pp6f 6S;g uf8L ?= @) nfvdf v/Lb u/L To;df ;fdfGo dd{t
;Def/ u/L ?= @% nfvdf gofF jfg]Zj/ a:g] xl/ axfb'/nfO{ k'gM laqmL u/]sf] /x]5 . o:tf]
cj:yfdf pQm sDkgLn] hf/L ug]{ d"No clej[l4 s/ aLhsdf v/Lb / laqmLsf] km/s ?= % nfv
ePsf]n] ;f]df dfq d"No clej[l4 s/ c;'n ug'k{ b{5 .
d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod $$ adf]lhd k|of]u eO{;s]sf j:t'x? dWo] btf{
gePsf] JolQm;+u v/Lb u/]sf j:t'x? / btf{ ePsf] JolQm;+u v/Lb u/]sf] eP klg bkmf !&
df k/]sf] / JolQmut k|of]udf ;d]t NofOPsf j:t'x?sf] v/Lbdf lt/]sf] s/ s6[L ug{ gkfpg]
Joj:yf u/]sf] 5 . eGg'sf] cy{ k'/fgf] j:t'x?sf] sf/f]jf/ ug]{ JolQmn] v/Lb u/]sf k|of]u e};s]sf]
j:t'x? s/ lt/L v/Lb u/]sf] eP klg ;f] v/Lbdf lt/]sf] s/ P]gsf] bkmf !& sf] pkbkmf !
adf]lhd s/ s6[L bfjL gu/L P]gsf] bkmf !& sf] pkbkmf % sf] clwgdf /xL lgodfjnLsf] lgod
## / $$ n] u/]sf Joj:yf adf]lhd s/ c;'n pk/ ug'{kb{5 . k|of]u e};s]sf j:t'x?sf] s/
s6[L ;DjGwL Joj:yfsf]nflu lgod $$ df lgDgfg';f/ Joj:yf /x]sf]5 .

127
 lgodf $$ k|of]u e};s]sf j:t'x?sf] s/ s6[L ;DjGwL Joj:yfM P]gsf] bkmf !& sf] pkbkmf
-%_ sf] k|of]hgsf]nflu k|of]u e};s]sf j:t'x? dWo] btf{ gePsf JolQm;+u v/Lb u/]sf j:t'x?
/ btf{ ePsf] JolQm eP klg P]gsf] bkmf !& df k/]sf / JolQmut k|of]udf ;d]t NofOPsf
j:t'x?sf] v/Lbdf lt/]sf] s/ s6[L ug{ kfOg] 5}g .
&=!@ ljQLo k§f cGtu{t ePsf] v/Lbdf lt/]sf] s/ s§[L ;DaGwL Joj:yf M
;jf/L ;fwg, ldn d]l;g/L, pks/0fx? h:tf k"+hLut j:t'x? s'g} a}+s jf ljQLo ;+:yf jf
pTkfbs jf ljt/s;+u C0f ;Demf}tf u/L ljQLo k§6f cGtu{t v/Lb ug]{ k|rng klg /x]sf] 5 .
ljQLo k6[f cGtu{t v/Lb ul/g] ;DklQ jfktsf] d"No lglZrt ;do ;fl/0fL cg';f/ e'QmfgL
ug]{ / k"j{ zt{ cg';f/sf] ;dofjlw leq e'QmfgL u/]kZrft ;f] ;DklQ v/Lbstf{sf] x'G5 .
o; lsl;dsf] v/Lbdf laqm]tfn] aLhs hf/L ;fdfGotof v/Lbstf{sf] gfddf g} hf/L ug]{ t/
ljQLo k6[f pknJn u/fpg] JolQmn] k"j{ zt{ cg';f/ /sd e'QmfgL geP;Ddsf] nflu lng'kg]{
/sdsf] nflu lng'kg]{ /sdsf] k|Tofe'ltsf]nflu sfuhL :jfldTj cfkm\gf] gfddf /fv]sf] x'G5 .
C0f pknAw u/fpg] JolQm -h:t} s'g} a}+s jf ljQLo ;+:yf_ sf gfddf aLhs hf/L ug]{ x'+bf
pQm j:t'sf] :jfldTj v/Lbstf{df geO{ C0f k|bfg ug]{ JolQmdf /x]sf] b]lvG5 . aLhsaf6
pQm cj:yf b]lvP klg ljQLo k6\6f cGtu{t s/of]Uo j:t'sf] v/Lbdf lt/]sf] s/ C0fbftf
s'g} a}+s jf ljQLo ;+:yfn] geO{ C0fL -v/Lbstf{_ n] s6[L ug{ kfpg] Joj:yf P]gn] u/]sf] 5 .
o; ;DaGwdf P]gsf] bkmf !& sf] pkbkmf %s= df b]xfosf] Joj:Yff /x]sf] 5 .
-%s_ pkbkmf -@_ sf] clwgdf /xL ljQLo k6\6f cGt/ut C0f ;Demf}tf u/L k}7f/L jf v/Lb
u/LPsf k"+hLut j:t'x?df lt/]sf] s/ ;DalGwt s/bftfn] s§[L ug{ kfpg] 5 .
P]gsf] pko'{Qm Joj:yf cg';f/ s/ s6[L gkfpg] jf cf+lzs s/ s6[L kfpg] u/L P]gn] Joj:yf u/]sf
j:t'x?df lt/]sf] s/ ;f]xL adf]lhd / ;f] jfx]ssf cGo j:t'x? ljQLo k6\6f cGtu{t v/Lb ul/Psf]
cj:yfdf v/Lbstf{n] To:tf] v/Lbdf lt/]sf] ;Dk"0f{ s/ s6[L ug{ kfp+5 . o; ljifonfO{ lgDg
pbfx/0fn] k|i6 kfg]{5 M
pbfx/0f &=*
a'6jn l8kf{6d]06n :6f]/ k|f= ln d"No clej[l4 s/df btf{ ePsf] /x]5 . l8kf{6d]06n :6f]/n]
sf/f]jf/ ;+rfngsf] nflu cfly{s jif{ @)^^.^& df nflu g]kfn a}+s lnld6]8 ;+u ljQLo k6\6f
cGt/ut C0f ;+emf}tf u/L ;fdfg 8]lne/L Eofg / csf]{ Ps yfg 6f]o6f sf/ v/Lb u/]sf] /x]5 .
To:tf] Eofg g]kfn a}+ssf] :jfldTjdf ePsf] ePtfklg s/ s§Lsf] ;'ljwf kfp+5 . t/ o;/L
s/ s§L ln+bf ;fdfg 8]lne/L Eofg k"0f{?kdf Joj;flos k|of]hgsf] nflu k|of]u x'g] ePsf]
sf/0f zt\ k|ltzt / 6f]o6f sf/sf] xsdf lgod $!-@_ adf]lhd JolQmut k|of]u klg x'g
;Sg] ePsf] / s] slt Joj;flos / s] slt JolQmut k|of]hgsf] nflu eGg] ls6fg ug{
g;lsg] ePsf] x'+bf $) k|ltztdfq s/ s§Lsf] ;'ljwf kfp5 . o;sf ;fy} pQm k|f=ln n]
s/of]Uo / s/ 5'6sf] sf/f]jf/ klg ug]{ u/]sf] cj:yfdf To:tf] s/of]Uo / s/5'6sf] jflif{s
sf/f]jf/sf] cg'kftsf] cfwf/df s/ s6[L kfpg] $) k|ltzt s/nfO{ zt\ k|ltzt dfgL s/
of]Uo / s/5'6sf] sf/f]jf/sf] cg'kftsf] cfwf/df s/ s§L kfpF5 .
128
&=!# bflvnf u/]sf] s/ s6[L ug{ kfpg] Joj:yfM
btf{jfn JolQmn] sf/f]jf/sf] l;nl;nfdf s'g} lgsfodf cfk'mn] bflvnf u/]sf] s/ j:t' jf
;]jfsf] cfk"lt{ u/L ;+sng u/]sf] s/df s6[L ug]{ ;'ljwfaf6 j+lrt x'g gk/f]; egL d"No
clej[l4 s/ P]g, @)%@ sf] bkmf !& sf] pkbkmf -%v_ df b]xfo adf]lhd laz]if Joj:yf ul/
Psf] 5 M
!&-%v_ M bkmf * sf] pkbkmf @, bkmf !@s / bkmf !% sf] pkbkmf # adf]lhd lt/]sf] s/
;DalGwt s/bftfnfO{ s6[L ug{ lbOg]5 .
d"No clej[l4 s/ k|of]hgsf] nflu btf{ ePsf] s'g} JolQmn] P]gsf] bkmf * sf] pkbkmf -@_
adf]lhd g]kfn jflx/sf] btf{ gePsf] s'g} JolQmaf6 ;]jf k|fKt ubf{ e'QmfgLsf jvt bflvnf
u/]sf] s/, P]gsf] bkmf !@s adf]lhd /fli6«o jgsf] sf7 lnnfdL, 5f]8k"hL{ jf lr/fg cfb]z
kfP jfkt ;DalGwt jg sfof{nodf bflvnf u/]sf] s/ / bkmf !% sf] pkbkmf -#_ adf]lhd
;f]xL pkbkmfdf pNn]lvt d"No clej[l4 s/df btf{ gePsf] s'g} lgsfodf bflvnf u/]sf] s/
lghn] laqmLdf ;+sng u/]sf] s/af6 s6[L ug{ ;Sb5 .
s/ nfUg] sf/f]jf/sf] lgldQ v/Lb, k}7f/L jf pTkfbg ePsf j:t'df lt/]sf] s/ s6[L Ps k6s
dfq ug{ kfOG5 . o; ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod #( sf] pklgod
-@_ df b]xfo adf]lhdsf] Joj:yf /x]sf] 5 M
lgod #( -@_ M o; lgod adf]lhd s/ s6[L ubf{ Ps k6s dfq ug{ kfOg]5 . o;/L s/ s6[L
ubf{ bfjL ul/Psf] ldlteGbf Ps jif{ cufl8;Ddsf] aLhs jf cfoft;+u ;DalGwt sfuhftx?
x'g' kg]{5 .
&=!$ btf{sf avt df}Hbftdf /x]sf] s/of]Uo j:t'x?sf] s/ s§L M
d"No clej[l4 s/ k|of]hgsf] nflu btf{ ePsf] JolQmn] s/of]Uo j:t' tyf ;]jf cfk"lt{ ubf{ s/
aLhs hf/L ug'{kb{5 . s/of]Uo j:t' jf ;]jfsf] sf/f]jf/ u/]sf] t/ ljleGg sf/0fj; d"No clej[l4
s/df btf{ g/x]sf] s'g} JolQm d"No clej[l4 s/ k|of]hgsf] nflu btf{ ePdf lgh JolQmn] btf{
x'+bfsf avt ljleGg j:t' df}Hbftdf /x]sf] x'g ;Sb5 . btf{ ePsf] ldltdf df}Hbftdf /x]sf o:tf
j:t' v/Lb ubf{ lgh s/bftfn] cfk"lt{stf{nfO{ d"No clej[l4 s/ lt/]sf] x'g ;Sb5 . d"No clej[l4
s/df btf{ eP kZrft\ df}Hbftdf /x]sf o:tf j:t' laqmL ubf{ klg lghn] d"No clej[l4 s/
;+sng ug'{kb{5 . s'g} s/of]Uo j:t' jf ;]jf cfk"lt{ ubf{ d"No clej[l4 s/ ;+sng ul/G5 eg]
pQm j:t' jf ;]jf v/Lb ubf{ lt/]sf] d"No clej[l4 s/ s6[L ug{ kfpg' kg]{ cfwf/e"t l;4fGt g} xf] .
oxL l;4fGtnfO{ cfTd;ft\ ub}{ d"No clej[l4 s/df btf{ x'+bfsf avt df}Hbftdf /x]sf
j:t'sf] v/Lbdf lt/]sf] s/ s§L ug{ kfpg] u/L sfg"gL k|aGw ul/Psf] 5 . df}Hbftdf /x]sf
j:t'df lt/]sf] s/ s6[L ug]{ ;'ljwf glb+bf btf{ kZrft\ o:tf j:t' laqmL ubf{ s/ c;'n ug'{
kg]{ sf/0fn] ubf{ s/ dfly s/ nfUg] cj:yf l;h{gf x'g], o:tf j:t'df bf]xf]/f] s/ ef/ kg{ uO{
pkef]QmfnfO{ a9L s/ ef/ kg{ hfg] / btf{jfn JolQmaLr ;dfg Jojxf/ sfod gx'g] cj:yf
l;h{gf x'g] ePsf] x'+bf btf{ x'+bf df}Hbftdf /x]sf j:t'df s/ s6[L ;'ljwf k|bfg ul/Psf] 5 .
o; ;DaGwdf d"No clej[l4 s/ P]g, @)%@ sf] bkmf !& sf] pkbkmf -&_ df b]xfo adf]lhd
Joj:yf /x]sf] 5 M
129
bkmf !&-&_ btf{ x'Fbfsf avt df}Hbftdf /x]sf] s/ nfUg] sf/f]jf/df k|of]u x'g] j:t'df lt/]sf]
jf ltg'{ kg]{ s/ s§L ug]{ Joj:yf tf]lsP adf]lhd x'g]5 .
o; ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod $# n] b]xfo adf]lhd Joj:yf
u/]sf] 5M
lgod $#=lgj]bg lbg'kg]{ -!_ s/bftfn] cfkm" btf{ x'Fbfsf jvt df}Hbftdf /x]sf ;fdfgsf]
ljj/0f ;lxt btf{ ePsf] kGw| lbgleq cg';"rL–!^ adf]lhdsf] 9fFrfdf s/ clws[t ;dIf
lgj]bg lbg' kg]{5 .
-@_ pklgod -!_ adf]lhd lgj]bg lb+bf v/Lb aLhs / cGo cfjZos k|df0f sfuhftx? ;d]t
;+nUg ug'{ kg]{5 .
-#_ btf{ ePsf] ldltn] Ps jif{ cl3;Ddsf] d"No clej[l4 s/ lt/]sf] aLhs tyf k|1fkgkqsf]
cfwf/df s/s§L bfjL ug'{ kg]{5 .
-$_ pklgod -#_ adf]lhdsf] bfjL s/ clws[tåf/f :jLs[t ePdf ;DjlGwt s/bftfn] lgod
#( sf] pklgod -$_ adf]lhd s§L ug{ kfpg]5 .
-%_ pklgod -#_ adf]lhdsf] bfjL s/ clws[tåf/f ;+zf]wg jf vf/]h ePdf jf To:tf] s/
klxnf g} s§f ul/Psf] kfO{Pdf P]g / o; lgodfjnL adf]lhd s/ clws[tn] To:tf] s/bftfnfO{
sf/jfxL ug{ ;Sg]5 .
o; ljifonfO{ lgDg pbfx/0fn] k|i6 kfg]{5 M
pbfx/0f &=(
Pla;L hg/n :6f]/n] xNsf k]o kbfy{ nufot ljleGg vfBfGo j:t'sf] v'|bf sf/f]jf/ ub{5 .
pQm :6f]/sf] jflif{s sf/f]jf/ ?=%) nfveGbf a9L ePsf] sf/0fn] @)&@ ;fn >fj0f #)
ut]b]lv nfu" x'g] u/L d"No clej[l4 s/ k|of]hgsf] nflu btf{ ePsf] 5 . btf{ ePsf] ldltdf
ljleGg vfBfGg ;fdu|Lsf] afx]s ?= @ nfv d"No a/fa/sf lrgL, lrofkQL / xNsf k]o kbfy{
df}Hbftdf /x]sf 5g\ . df}Hbftdf /x]sf j:t' tyf cGo j:t'x? v/Lb ubf{ ?= %) xhf/ d"No
clej[l4 s/ lt/]sf] k|df0f -s/ aLhsx?_ ;'/lIft /x]sf 5g\ . o:tf cj:yfdf df}Hbftdf /x]sf
j:t'sf] s/ s6[L bfjL ug{ b]xfo adf]lhdsf] k|lqmof k"/f ug'{kb{5 M
!_ s/bftfn] d"No clej[l4 s/ btf{ ePsf] ldltn] !% lbgleq cyf{t\ @)&@ efb| !# ut]leq
d"No clej[l4 s/ lgodfjnL, @)%# sf] cg';"rL !^ adf]lhdsf] 9f+rfdf df}Hbft 3f]if0ff
ug'{kb{5 . !% lbgleq o;/L df}Hbft 3f]if0ff gu/]df pQm j:t'df lt/]sf] d"No clej[l4 s/
s6[L kfOb}g .
@_ df}Hbft 3f]if0ff ubf{sf avt pQm j:t'x? v/Lb ubf{ lt/]sf] d"No clej[l4 s/sf] k|df0f
cyf{t\ ?=@^ xhf/ d"No clej[l4 s/ lt/]sf] ;Ssn s/ aLhs k]z ug'{kb{5 . s/bftf;+u
?= %) xhf/ s/ lt/]sf] s/ aLhs eP tfklg s]xL j:t' laqmL eO{ ;s]sf] x'+bf pQm
j:t'df lt/]sf] s/ s6[L bfjL ug'{ x'+b}g . d"No clej[l4 s/df btf{ x'+bfsf avt df}Hbftdf /x]sf
j:t'df lt/]sf] s/ dfq s6[L ug{ kfOg] ePsf]n] ? @^ xhf/ s/ lt/]sf] s/ aLhs dfq k]z
ug'{kb{5 .

130
 #_ df}Hbft 3f]if0ff eP kZrft\ s/ clws[tn] pQm j:t'sf] ef}lts u0fgf ug]{ / k|df0f
sfuhftsf] 5fglag ug]{ sfo{df ;xof]u ug'{kb{5 .
;DalGwt s/ clws[tn] b]xfo adf]lhdsf] k|lqmof k"/f ug'{kb{5 M
!_ s/bftfn] btf{ ePsf] ldltn] !% lbgleq pko'{Qm k|lqmof k"/f u/L df}Hbft 3f]if0ff u/]
gu/]sf] 5fglag ug]{,
@_ s/bftfsf] sf/f]jf/:ynsf] :ynut lg/LIf0f u/L 3f]lift j:t' / ;f]sf] df}Hbft, df}Hbftdf /
x]sf j:t' v/Lb ubf{ k|fKt ePsf ;Ssn s/ aLhssf] 5fglag u/L k'li6 ePsf] xb;Ddsf]
df}Hbft / ;f]df lt/]sf] s/ a/fa/sf] qm]l86 P8efO; hf/L ug]{,
#_ hf/L ePsf] qm]l86 P8efO;nfO{ tf]lsPsf] s/ ljj/0fsf] cGo yk36 dxnsf] qm]l86
dxndf pNn]v u/L qm]l86 ;dfof]hg u/] gu/]sf] 5fglag ug]{ .
&=!% s/ s6[L bfjL / btf{ lgnDag x'g] Joj:yfM
btf{ ePsf] s'g} JolQmn] nuftf/ 5 dlxgf;Dd s/ ljj/0f k]z gu/]df To:tf] JolQmsf] gfd
;fj{hlgs u/L ;f] JolQmsf] ldnfg x'g af+sL s/ tyf s/ s6[L lng af+sL s'g} /sd eP ;f]
/sd lgnDag ug{ ;lsg] sfg"gL Joj:yf /x]sf] 5 . o;sf] ;fy} lghsf] d"No clej[l4s/ btf{
;d]t lgnDag x'g] Joj:yf /x]sf] 5 . o; ;DaGwdf P]gsf] bkmf !& sf] pkbkmf -*_ n] b]xfosf]
Joj:Yff u/]sf] 5 M
bkmf !&-*_ o; bkmfdf cGoq h'g;'s} s'/f n]lvPsf] ePtf klg nuftf/ 5 dlxgf;Dd s/
ljj/0f k]z gug]{ s/bftfsf] gfd ;fj{hlgs ul/g] 5 / To:tf s/bftfsf] s/ s6[L ug'{kg]{
/sd afFsL eP lgnDag ug{ / lghsf] btf{ ;d]t lgnDag ug{ ;lsg] 5 .
P]gsf] pQm Aoa:yf adf]lhd nuftf/ 5 dlxgf;Dd s/ ljj/0f k]z gug]{ s/bftfsf] s/ jf
btf{ lgnDag ubf{ b]xfosf] k|s[of ckgfpg' kb{5 M
-s_ To:tf s/bftfsf] gfd ljefusf] j]a;fO6 jf /fli6«o kq klqsf jf ;+rf/ dfWoddf
k|sfzg÷ k|zf/0f ug]{
-v_ ;f] ;"rgfdf s/ ljj/0f k]z gu/]sf] cjlwsf] laa/0f ;"rgf k|sfzg ePsf] ldltn] Ps
dlxgfleqdf k]z ug{] cGoyf s/ s§L ug'{ kg]{ /sd / btf{ lgnDag x'g] hfgsf/L lbg]
-u_ tf]lsPsf] ldlt leqdf s/ laa/0f k]z u/]df ljj/0f / s/ a'lemlng] / cj:yf cg'zf/
Aofh, yk b:t'/ / hl/jfgf ;d]t c;'n pk/ ug]{
-3_ tf]lsPsf] ldlt leqdf s/ laa/0f k]z gu/]df s/bftfsf] s/ s§L ug{ kg]{ -s|]l86_ /sd
jf btf{ lgnDag ug{ ljefusf] s/bftf ;]jf zfvfdf n]lv k7fpg]
-ª_ lgnDagsf nflu n]lv cfP adf]lhd s/bftf ;]jf zfvfn] lgnDag u/L ljefusf] ;"rgf
k|ljlw zfvf / sfof{nonfO{ hfgsf/L u/fpg] .
-r_ lgnDag ;DaGwL lg0f{osf] ;"rgf ljefusf] j]a;fO6 jf /fli6«o kq klqsf jf ;+rf/
dfWoddf k|sfzg k|zf/0f ug]{
&=!^ gf]S;fgL ePsf] j:t'df lt/]sf] s/ s§L ;DaGwL Joj:yfM
d"No clej[l4 s/ P]g, @)%@ sf] bkmf !& sf] pkbkmf -$_ adf]lhd s/ s6[L bfjL ul/Psf
j:t'sf] pkof]lutf ;dfKt x'g'eGbf cufj} s/ nfUg] sf/f]jf/df k|of]u x'g 5f8]df pQm j:t'

131
 k|rlnt ahf/ d"Nodf laqmL ePsf] dfgL s/ ;+sng ug'{ kg]{ t/ tf]lsPsf] pkof]lutf cjlw
;dfKt eP kZrft\ To:tf] j:t' cfk"lt{ of]Uo gx'g] x'bfF To:tf] j:t'df bfjL ul/Psf] s/n]
:jt lg/Gt/tf kfp5 . pQm bkmfdf o; lsl;dsf] Joj:yf ePtfklg P]gsf] bkmf !^v= n] s]xL
lj]z]if sf/0f jf cj:yfn] xfgL jf gf]S;fgL eO{ To:tf] j:t'sf] k|of]u jf cfk"lt{sf] ;Defjgf
gePdf tf]lsP adf]lhdsf] k|lqmof k'/f u/L klxn] lnPsf] qm]l86 lgoldt ug{ ;lsG5 .
s'g} klg Joj;fodf laqmL jf cGo k|of]hgsf nflu v/Lb jf pTkfbg ePsf j:t'x? laqmL
ljlgdo jf xs x:tfGt/0f x'g'eGbf cufj} x/fpg], lanfpg], jfliks/0f x'g], gi6 x'g], u'0f:t/
Pj+ pkof]lutf cjlw ;dfKt x'g] jf cGo sf/0fx?af6 s/of]Uo j:t'x? gf]S;fg x'g] ub{5 . s/
s6[LbfjL u/L ;s]sf t/ ljleGg sf/0fn] s'g} s/of]Uo j:t' gf]S;fg eO{ s/of]Uo sf/f]jf/df
k|of]u gx'g] cj:yf l;h{gf ePdf tf]lsP adf]lhd s/ s6[L ;'ljwf kfpg ;Sg] sfg"gL Joj:yf
/x]sf] 5 . o; ;DaGwdf P]gsf] bkmf !^v n] b]xfosf] Joj:Yff u/]sf] 5 M
bkmf !^vM cfuhgL, rf]/L, b'3{6gf, 6'6km'6 jf Wj+zfTds ultljlwsf] sf/0fn] xfgL gf]S;fgL
ePsf] j:t'df lt/]sf] d"No clej[l4 s/ tf]lsP adf]lhd s§L ug{ kfO{g]5 .
o; ;DaGwdf lgodfjnLsf] lgod #(s df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
lgod#(s M -!_s'g} j:t' cfuhgL, rf]/L, b'3{6gf, 6'6km'6, Wj+;fTds ultljlwsf] sf/0fn] xfgL
gf]S;fgL x'g uO{ To:tf] j:t'sf] df}Hbftaf6 nut s6[f ug'{ k/]df jf sd d"Nodf laqmL ug'{
kg]{ ePdf k|df0f ;lxt To:tf] cj:yf ePsf] ldltn] tL; lbgleq To:tf] j:t'df lt/]sf] s/
s6[L ug{sf] nflu cfGtl/s /fh:j sfof{nodf lgj]bg lbg' kg]{5 .
-@_ pklgod -!_ adf]lhd k/]sf] lgj]bgdf 5fgljg ubf{ xfgLgf]S;fgL ePsf] b]lvPdf s/
clws[tn] To:tf] xfgL gf]S;fgL ePsf] j:t'df lt/]sf] s/ s6[L ug{ lbg ;Sg] 5 .
t/ aLdf ul/Psf] j:t'sf] xsdf Ifltk"lt{ k|fKt u/]sf] xb;Dd x'g] /sd s/bftf :jo+n]
s/ s6[L ug{ ;Sg] 5 .
s/of]Uo sf/f]jf/ ug]{ JolQmn] s'g} s/of]Uo j:t' v/Lb ubf{ lt/]sf] s/ v/Lb ubf{s} ;dodf
s/s§L lnO{ ;s]sf] x'G5 . s/s§L lnP kZrft To:tf] j:t' pko'{Qm dWo] s'g} sf/0fn] gf]S;fg
eO{ s/of]Uo sf/f]jf/df k|of]u x'g g;Sg] eO{ df}Hbftaf6 s§f ug'{ k/]df jf sd d"Nodf laqmL
ug'{ k/]df ;f] j:t'df s§L ul/Psf] s/n] dfGotf kfpg To:tf] JolQmn] pQm j:t' gf]S;fg
ePsf] k|df0f ;lxt #) lbgleq ;DalGwt cfGtl/s /fh:j sfof{nodf lgj]bg lbg' kb{5 .
o;/L kg{ cfPsf] lgj]bgsf] ;DaGwdf 5fglag ubf{ xfgL gf]S;fgL ePsf] k'li6 ePdf s/
clws[tn] To:tf] k'li6 ePsf] gf]S;fgL /sdn] vfd];Dd s/ s§LnfO{ cg'df]bg ug{ ;Sb5 .
t/ aLdf ul/Psf] j:t'sf] xsdf ;DalGwt aLdf sDkgLaf6 k|fKt Ifltk"lt{ /sdsf] xb;Ddsf]
gf]S;fgLdf s/ s§L ug{ kfp5 . o;/L s/ clws[tn] 5fglag ubf{ s/ nfUg] j:t'x? xfgL
gf]S;fgL ePsf] k'li6 ePsf] cj:yfdf s/bftfn] d"No clej[l4 s/ s6[L ;'ljwf kfp5 .
P]gsf] bkmf !^v= df pNn]v ePsf] cj:yf jfx]s s'g} j:t'sf] k|of]u ug]{ Dofb ;dfKt (Date
expire) ePsf] sf/0fn] To:tf] j:t' laqmL ug{ g;Sg] cj:yf x'G5 . ljz]if u/L vfBkbfy{ Pjd
cf}iflwhGo j:t'sf] sf/f]jf/df o:tf] cj:yf lg/Gt/ ?kdf eO{ /xG5 . Dofb ;dfKt ePsf]

132
sf/0faf6 laqmL ug{ g;lsg] cj:yf ePdf To:sf] cfly{s ef/ pTkfbs, lgof{tstf{,
ljt/s, yf]s laqm]tf jf qm]tf s;n] jxg ug]{ eGg] ;DjGwdf ;DalGwt kIfx?sf aLrdf
ePsf] ;Demf}tfdf pNn]v ePsf] x'G5 . ;Demf}tfdf ePsf] Joj:yf cg';f/ bfloTj jxg ug'{
kg]{ JolQmn]dfq of] ;'ljwf k|fKt ub{5 .
k|of]u ug]{ cjlw jf ldlt ;dfKt ePsf jf k'/fgf / a]sDdf -Out-dated_ ePsf j:t'sf]
pTkfbs jf cfk"lt{stf{n] lkmtf{ lnO{ gof+ j:t' k|bfg u/L gf]S;fg ePsf j:t' ;6[fk6[f
-Replacement_ u/]sf] cj:yfdf pTkfbs jf cfk"lt{stf{n] ;6[fk6[f -Replacement_ ubf{
pQm j:t' jf ;]jfdf s/ ;+sng ug'{kb{5 . o; ;DaGwdf lgDg pbfx/0fn] k|i6 kfg]{5 M
pbfx/0f &=!)
Pla;L hg/n :6f]/n] xln{S;, xNsf k]o kbfy{ nufot ljleGg vfBfGo j:t'x?sf] v'|bf
sf/f]jf/ ub{5 . o:tf vfB kbfy{sf] pkef]Uo ldlt ;dfKt ePdfTo:tf] vr{ pTkfbs jf
ljt/sn] jxg ug]{ ;Demf}tf ePsf] /x]5 . pQm :6f]/df ?= ! nfv d"Nosf pkef]Uo j:t'x?
nfdf] cjlwb]lv laqmL x'g g;sL a]sDdf ePsf /x]5g\ . a]sDdf ePsf j:t'sf] v/Lbdf lt/]sf]
?= !# xhf/ d"No clej[l4 s/ pQm :6f]/n] s/ s6[L bfjL u/]sf] 5 . pkef]Uo ldlt ;dfKt
eO{ a]sDdf ePsf xln{S; / xNsf k]o kbfy{x?sf] cfk"lt{stf{n] lkmtf{ lnO{ ;f]sf] abnf gof+
xln{S; / xNsf k]o kbfy{ ;6[fk6[f -Replacement_ ug]{ u/]sf] /x]5 .
o:tf] cj:yfdf a]sDdf ePsf j:t'df pQm :6f]/n] bfjL u/]sf] ?= !# xhf/ d"No clej[l4
s/ sfg"g ;Ddt\ ePsf] kfOPg . pQm :6f]/n] ;flasdf s/ s6[L lnPsf] ?= !# xhf/nfO{
j:t' lkmtf{ ePsf] jf ;Demf}tfdf pNn]v ePsf] zt{ cg';f/ cfk"lt{stf{nfO{ 8]lj6 gf]6 hf/L
u/L ;f] s/ cjlwsf] s/ ljj/0f k]z ubf{ cGo yk36 dxnsf] 8]lj6tkm{ pNn]v u/L qm]l86
;dfof]hg ug'{ kb{5 . cfk"lt{stf{n] ;f] j/fj/sf] s|]l86 gf]6 hf/L u/L cGo yk36 dxnsf]
s|]l86tkm{ pNn]v u/L s|]l86 ;dfof]hg ug'{ kb{5 .
;fy} pkef]Uo ldlt ;dfKt eO{ a]sDdf ePsf xln{S; / xNsf k]o kbfy{x?sf] cfk"lt{stf{n]
lkmtf{ lnO{ ;f]sf] abnf gof+ xln{S; / xNsf k]o kbfy{ ;6[fk6[f -Replacement_ u/]sf] avt
gof+ sf/f]jf/ u/]sf] ;/x s/ aLhs hf/L u/L pQm j:t'sf] sf/f]jf/ d"Nodf d"No clej[l4
s/ ;+sng ug'{kb{5 .

133
 kl/R5]b *
s/ ljj/0f tyf s/ bflvnf

d"No cle[l4 s/ :jo+ s/ lgwf{/0fsf] l;4fGtdf cffwfl/t s/ xf] . o; s/sf] k|of]hgsf nflu btf{
ePsf] k|To]s JolQmn] s/ nfUg] j:t' tyf ;]jfsf] cfk"lt{ jf laqmL ubf{ P]gsf] bkmf * sf] pkbkmf
-!_ adf]lhd s/ nfUg] d"Nodf s/ lgwf{/0f / c;'n pk/ ug'{kb{5 / lgwf{l/t s/sf] ljj/0f tof/
u/L cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{nodf bflvnf ug'{ kb{5 . s/ ljj/0f s/bftfn]
sf/f]jf/sf] ;"rgf lbg] / s/ bfloTj lgwf{/0f ug]{ sfg"gL dfWod xf] . d"No clej[l4 s/ P]g, @)%@ n]
g]kfndf cfk"lt{ ePsf, g]kfnleq cfoft ePsf / g]kfnaf6 cGo d'n'sdf lgof{t ePsf ;a} j:t' tyf
;]jfsf]sf] s/nfUg] d"Nodf s/ nfUg] Joj:yf /x]sf] 5 . o; ;DaGwdf P]gsf] bkmf * sf] pkbkmf
-!_ df lgDg Aoj:yf /x]sf] 5 M
bkmf *-!_ btf{ ePsf] JolQmn] of] P]g / o; P]g cGtu{t ag]sf] lgod adf]lhd s/ nfUg] d"Nodf
s/ lgwf{/0f / c;'n pk/ ug'{ kg]{5 .
d"No clej[l4 s/df btf{ ePsf] JolQmn] P]gsf] cg';"rL ! df pNn]v ePsf s/ 5'6 x'g] j:t' tyf ;]jf
afx]s cGo j:t' jf ;]jf cfk"lt{ ubf{ P]gn] lgwf{/0f u/]sf] !# k|ltztsf] b/n] s/ ;+sng ug'{kb{5 .
P]gsf] cg';"rL @ df pNn]v ePsf j:t' jf ;]jfsf] cfk"lt{ ubf{ z'Go b/n] s/ nfUg] Joj:yf /x]sf]
5.
s/ nfUg] d"No s/bftf :jod\n] lgwf{/0f ub{5g\ . P]gn] s/bftfn] j:t' jf ;]jfsf] s/ nfUg] d"No
lgwf{/0f ubf{ kfng ug'{ kg]{ ljifonfO{ lgwf{/0f u/]sf] 5 . P]gsf] bkmf !@ sf] p2]Zo s/of]Uo j:t' jf
;]jf k|fKt ubf{, cfoft ubf{ jf pTkfbg ubf{ Aoxf]/]sf jf e'QmfgL u/]sf d"No clej[l4 s/ afx]ssf
;Dk"0f{ vr{ -h:t} 9'jfgL ;DaGwL vr{, laqmL ljt/0f ;DaGwL vr{_ tyf d'gfkmf hf]8L x'g cfpg] /
sdnfO{ s/ nfUg] d"No dfGg' kb{5 .
*=! s/ ljj/0fM
:jo+ s/ lgwf{/0f k|0ffnLdf s/ ljj/0fdfkm{t s/bftfn] cfkm\gf] s/ cfkm} lgwf{/0f ub{5g\ . d"No
clej[l4 s/ k|of]hgsf] nflu btf{ ePsf] JolQmn] lghsf] nflu tf]lsPsf] s/ cjlwdf ljleGg
j:t' jf ;]jf cfk"lt{ u/L ;+sng u/]sf] s/ -Output Tax_ af6 v/Lbdf lt/]sf] s/ -Input
Tax_ s6[L u/L s/ bfloTj -Tax Liability_ lgwf{/0f ub{5g\ . s/bftfn] v/Lbdf lt/]sf] s/
eGbf laqmLdf ;+sng u/]sf] s/ a9L ePdf a9L ePsf] xb;Ddsf] /sd dfq s/ bfloTj xf]
/ ;f] /sd lgh s/bftfn] /fh:j vftfdf bflvnf ug'{kb{5 . s'g} JolQmsf] laqmLdf ;+sng
u/]sf] s/eGbf v/Lbdf lt/]sf] s/ a9L ePdf To;/L a9L ePsf] /sd ldnfg geP;Dd ;f]
s/bftfn]] s/ a'emfO /xg' kb}{g .
s/ cjlwsf] ljifodf o;} kl/R5]bsf] *=@ df ;lj:tf/ JofVof ul/Psf] 5 . s/ ljj/0f
lgodfjnLsf] cg';"rL !) adf]lhdsf] 9f+rfdf x'g'kb{5 . o:tf] ljj/0f tf]lsPsf] s/ cjlwdf
s/of]Uo v/Lb laqmL jf sf/f]jf/ eP jf geP h] ePklg k]z ug'{kb{5 . o; ;DaGwdf P]gsf]
bkmf !* df b]xfo adf]lhdsf] Aoa:yf /x]sf] 5 .
134
bkmf !* s/ ljj/0f k]z ug'{ kg]{ -!_ s/bftfn] k|To]s dlxgf cfkm"n] a'emfpg' kg]{ s/ /sd
:jo+ lgwf{/0f u/L ;f] dlxgf ;dfKt ePsf] kRrL; lbgleq s/ clws[t ;dIf jf x'nfsaf6
/lhi6«L u/L tf]lsP adf]lhd s/ ljj/0f k]z ug'{ kg]{5 . o:tf] ljj/0f ;f] dlxgfdf s/ nfUg]
sf/f]jf/ u/]sf] jf gu/]sf] h] ;'s} eP tfklg k]z ug'{ kg]{5 .
-!s_ pkbkmf-!_ df h'g;'s} s'/f n]lvPsf] ePtfklg cfGtl/s /fh:j sfof{no
gePsf lhNnfsf s/bftfn] cfk'mn] s/ ljj/0f a'emfpg' kg]{ dlxgfsf] kGw| ut]leq ;f]xL
lhNnfsf] sf]if tyf n]vf lgoGqs sfof{nodf a'emfpg' kg]{ s/ /sd / s/ ljj/0f k]z
ug{ ;Sg]5 . o;/L k|fKt x'g cfPsf] s/ ljj/0f tyf s/ e'QmfgLsf] ljj/0f sf]if tyf n]vf
lgoGqs sfof{non] ;ft lbgleq ;DalGwt cfGtl/s /fh:j sfof{nodf k7fpg' kg]{5 .
-!v_ pkbkmf -!_ / -!s_ adf]lhd ljj/0f k]z ug]{ / k7fpg] sfo{ljlw ljefun]
lgwf{/0f u/] adf]lhd x'g]5 .
-@_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg tf]lsP adf]lhdsf s/bftfn]
Ps dlxgf eGbf sd jf a9L cjlwsf] s/ ljj/0f k]z ug{ ;Sg]5 .
o;}u/L btf{ ePsf] JolQmn] k]z ug'{kg]{ s/ ljj/0fsf ;DaGwdf lgodfjnLsf] lgod @^, lgod
@& / lgod @* df b]xfosf] Aoj:yf /x]sf] 5 .
lgod @^ -!_ btf{ ePsf] JolQmn] ljqmd ;Dat\ cg';f/sf] Ps dxLgfsf] s/ cjlwsf] s/
ljj/0f ;f] cjlw ;dfKt ePsf] ldltn] kRrL; lbgleq cg';"rL–!) adf]lhdsf] 9fFrfdf
;DalGwt s/ clws[t ;dIf k]z ug'{ kg]{5 .
-@_ pklgod -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg s'g} btf{ ePsf] JolQmn] cfkm\gf]
n]vf sDKo"6/ k|0ffnLdf /fv]sf] sf/0fn] pklgod -!_ df plNnlvt s/ cjlwsf] ;6\6f 5'6}[ s/
cjlw sfod ul/kfpg s/ clws[t ;dIf lgj]bg lbPdf s/ clws[tn] hfFr a'em u/L pko'Qm
b]v]df To:tf] btf{ ePsf] JolQmsf] xsdf cfjZostf cg'?k 5'6[} s/ cjlw sfod ul/lbg
;Sg]5 .
-#_ ===================.
-#s_ xf]6n tyf ko{6g Joj;foLn] rfx]df ljefun] ljj/0f k]z ug]{ s/ cjlw b'O{
dlxgf sfod ug{ ;Sg]5 .
-#v_ O{6f pBf]u, 5fkf, ljB'tLo k|sfzg Pj+ k|;f/0f u[x,kqklqsf jf kqklqsf
k|sfzg u[xsf] sf/f]jf/ ug]{ Joj;foLn] rfx]df ljefun] ljj/0f k]z ug]{ s/ cjlw rf}dfl;s
sfod ug{ ;Sg]5 .
-$_ o;/L Ps dxLgfeGbf 36L jf a9L s/ cjlw sfod ul/Psf] btf{ ePsf] JolQmn]
;f] cjlwsf] s/ ljj/0f ;f] cjlw ;dfKt ePsf] ldltn] kRrL; lbgleq cg';"rL–!) adf]lhdsf]
9fFrfdf s/ clws[t ;dIf k]z ug'{ kg]{5 .
-%_ klxnf] k6s s/ ljj/0f k]z ubf{ btf{ ePsf] JolQmn] s/ cjlwsf] afFsL cjlwnfO{
s/ cjlw dfgL ;f]xL cjlwsf] s/ ljj/0f k]z ug'{ kg]{5 .

135
s/ ljj/0f cflwsfl/s JolQmn] dfq k]z ug'{kb{5 . s/ ljj/0fdf 3f]if0ff ul/Psf] s/ bfloTj
r'Qmf ug]{ bfloTj ;DalGwt s/bftfsf] xf] . o;} u/L v/Lb eGbf laqmL sf/f]jf/ Go'g /x]sf]
cj:yfdf ;/sf/;+u bfjL ul/Psf] s/sf] ljifodf klg ;f] bfjLsf] ;To tYo k'li6 ug]{ sfuhft
/ k|df0f ;'/lIft /fVg] lhDd]jf/L klg s/bftfsf] xf] . v/Lb eGbf ljqmLdf sd ePsf] cj:yf,
qm]l86 bfjL ul/Psf] cj:yf / ;+sng ul/Psf] egL s/ ljj/0fdf b]vfPsf] /sdsf] xsdf
;d]t To;sf] ;To tYo k[li6 ug]{ bfloTj s/bftfsf] xf] . t/ slxn] sf+xL btf{ ePsf] JolQmsf]
d[To' x'g uPdf jf lgh s/ ljj/0f k]z ug{ zf/Ll/s jf dfgl;s ?kdf c;Ifd ePdf lghsf]
xsjfnf jf sfg"gL k|ltlglwn] s/ ljj/0f k]z ug'{kb{5 . o:tf] kl/l:yltdf s/ clws[tn]
xsjfnf jf sfg"gL k|ltlglw dfkm{t s/ ljj/0f k]z ug{ cfb]z lbg ;Sb5 . o; ;DaGwdf d"No
clej[l4 s/ lgodfjnL, @)%# sf] lgod @& df b]xfo adf]lhdsf] Joj:yf /x]sf] 5 M
lgod @& btf{ ePsf] JolQmsf] d[To' x'g uPdf jf lgh s/ ljj/0f k]z ug{ zf/Ll/s jf
dfgl;s ?kdf c;Ifd ePdf lghsf] d[To' ePsf] jf lgh zf/Ll/s jf dfgl;s ?kdf c;Ifd
ePsf] cl3Nnf] lbg;Ddsf] cjlw;Dd lghn] j:t' jf ;]jfsf] cfk"lt{ u/]sf] cjlw dfgL s/
clws[tn] ;f] cjlwsf] s/ ljj/0f lghsf] xsjfnf jf sfg"gL k|ltlglwnfO{ k]z ug{ nufpg
;Sg]5 .
k|fs[lts JolQm -Psnf}6L kmd{_ Pj+ sfg"gåf/f :yflkt lgsfox?sf] tkm{af6 PSn} jf ;+o'Qm
?kdf s/ ljj/0f k]z ug{ ;Sg] JolQm jf kbflwsf/Lsf] ljifodf klg sfg"gdf Joj:yf /x]sf]
5 . s'g} s/bftf s/ ljj/0f k]z ug{ c;Ifd ePdf jf lghsf] d[To' ePdf lghsf] xsjfnf
jf ;+/Ifsn], lgsfosf] tkm{af6 s'g} ;+rfns, sfo{sf/L k|d'v jf Joj:yfkgn] tf]s]sf] s'g}
sd{rf/Ln], s'g} lgsfo vf/]h jf lj36g ePdf lnlSj8]6/n] / dfly pNn]v ePsf] cj:yf
afx]s cGo cj:yfdf s/ clws[tn] tf]s]sf] s/bftf;+u ;/f]sf/ /fVg] JolQmn] s/ ljj/0f k]z
ug{ ;Sg] Joj:yf /x]sf] 5 . o; ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod @*
df b]xfo adf]lhdsf] Joj:yf /x]sf] 5 M
lgod @* b]xfosf] cj:yfdf b]xfosf JolQmn] PSn} jf ;+o'Qm ?kdf s/ ljj/0f k]z ug'{
kg]{5M
-s_ s'g} s/bftf s/ ljj/0f k]z ug{ c;Ifd ePdf jf lghsf] d[To' ePdf lghsf] xsjfnf
jf ;+/Ifsn],
-v_ s/bftf sfg"gL JolQm ePdf To:tf] s/bftfsf] tkm{af6 s'g} ;+rfns, sfo{sf/L k|d'v jf
Joj:yfkgn] tf]s]sf] s'g} sd{rf/Ln],
-u_ s/bftf sfg"gL JolQm ePdf / To:tf] sfg"gL JolQm vf/]h jf lj36g ePdf
lnlSj8]6/n],
-3_ dfly pNn]v ePsf] cj:yf afx]s cGo cj:yfdf s/ clws[tn] tf]s]sf] s/bftf;+u
;/f]sf/ /fVg] JolQmn] .
P]g tyf lgodfjnLn] s/ nfUg] sf/f]jf/ ug]{ btf{ ePsf] JolQmn] cfkm\gf] sf/f]jf/sf] n]vfhf]vf
u/L k]z ug'{kg]{ s/ ljj/0fsf ;DaGwdf u/]sf d'n Aoj:yfx?sf ;DaGwdf tnsf cg'R5]bx?df
rrf{ ul/Psf] 5 .

136
 s/ ljj/0fdf pNn]v ePsf ;a} dxnx? ;xL ?kdf eg'{kb{5 . 9f+rfdf pNn]v ePsf] s'g} dxn
eg'{kg]{ cj:yf gePdf tL dxndf c+s n]Vg'kg]{ eP z"Go / cIf/ n]Vg' kg]{ eP qm; lrGx /fVg'
kb{5 . s/ ljj/0fdf s/of]Uo laqmL, s/ 5'6sf] laqmL / ljb]zdf lgsf;L u/]sf] /sd / laqmLdf
;+sng u/]sf] s/ pNn]v ug'{kb{5 . ;fy} s/of]Uo v/Lb, s/ 5'6sf] v/Lb / v/Lbdf lt/]sf]
s/, s/of]Uo / s/ 5'6sf] k}7f/L / k}7f/Ldf lt/]sf] s/ tf]lsPsf] dxnx?df pNn]v ug'{kb{5 .
ljutsf s'g} s/ cjlwsf] ldnfg ug{ af+sL s/ eP ;f] s/sf] /sd ut dlxgfsf] ldnfg ug{
af+sL qm]l86 dxndf pNn]v ug'{kb{5 . o;} u/L s/ clws[tn] hf/L u/]sf] qm]l86 jf 8]lj6
P8efO;nfO{ s/ ljj/0fsf] cGo yk36 dxndf pNn]v u/L ;dfof]hg ug'{kb{5 . pk/f]Qm ;a}
ljj/0fx? e/L ;s]kZrft\ ;f] s/ cjlwdf cfkm"n] a'emfpg' kg]{ s/ jf cfkm"n] a9L bflvnf
u/]sf] s/ /sd ljj/0fsf] dxn % df pNn]v ug'{kb{5 . a'emfpg' kg]{ s/ ePdf wg -+_ lrGx
/ bflvnf u/]sf] s/ a9L eP C0f --_ lrGx c+lst ug'{kb{5 . wg -+_ lrGxn] s/bftfn] ltg'{kg]{
s/nfO{ hgfp5 eg] C0f --_ lrGxn] s/bftfn] lkmtf{ kfpg] s/ /sdnfO{ hgfp+5 .
*=@ s/ cjlwM
s/ cjlw eGgfn] s/ lgwf{/0f ug]{ cjlw a'lemG5 . s/ ljj/0f / s/ cjlwaLr cGt/;DaGw
/x]sf] x'G5 . d"No clej[l4 s/ P]g, @)%@ tyf lgodfjnL, @)%# n] laqmd ;Dat\ cg';f/sf]
dlxgfnfO{ s/ cjlwsf] ?kdf kl/eflift u/]sf] 5 . k|To]s s/ cjlwsf a]Unfa]Un} s/ ljj/0f
;DalGwt s/ clws[t ;dIf k]z ug'{kb{5 . s/ clws[tn] d"No clej[l4 s/ k|of]hgsf nflu
btf{ ubf{sf avt s/bftfsf] s/ cjlw ls6fg ug'{kb{5 . t/ slxn]sf+xL s/bftfsf] sf/f]jf/
c+s / sf/f]jf/sf] k|s[ltsf] cfwf/df cGo ;dodf klg s/ cjlwnfO{ kl/jt{g ug{ ;lsG5 .
btf{ ePsf s/bftfx?sf] s/ cjlw kl/jt{g ug'{ k"j{ ;DalGwt s/bftfnfO{ clgjfo{?kdf
hfgsf/L lbg'kb{5 .
d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod @^ df ePsf] Joj:yf cg';f/ btf{ ePsf
s/bftfn] x/]s dlxgfsf] Ps s/ cjlw x'g] u/L s/ laj/0f a'emfpg' kb{5 . t/ O{6f pBf]u,
5fkf, ljB'tLo k|sfzg Pj+ k|;f/0f u[x, kqklqsf jf kqklqsf k|sfzg u[xsf] sf/f]jf/ ug]{]
Joj;foLn] rfx]df ljefun] laj/0f k]z ug]{ s/ cjlw rf}dfl;s sfod ug{ ;Sg]5 . pQm
Joj:yf adf]lhd >fj0f, efb|, cflZjg / sflt{s dlxgfnfO{ klxnf] rf}dfl;s, dfu{, kf}if, df3
/ kmfu'g dlxgfnfO{ bf]>f] rf}dfl;s tyf r}q, a}zfv, h]7 / cfiff9 dlxgfnfO{ t]>f] rf}dfl;s
s/ cjlw sfod ul/G5 .
To;}u/L xf]6n tyf ko{6g Joj;foLn] rfx]df ljefun] laj/0f k]z ug]{ s/ cjlw b'O{ dlxgf
sfod ug{ ;Sg]5 . pQm Joj:yf adf]lhd >fj0f / efb| dlxgfnfO{ klxnf] å}dfl;s, cflZjg /
sflt{s dlxgfnfO{ bf];|f] å}dfl;s, dfu{ / kf}if dlxgfnfO{ t];|f] å}dfl;s, df3 / kmfu'g dlxgfnfO{
rf}yf] å}dfl;s, r}q / a}zfv dlxgfnfO{ kf+rf} å}dfl;s tyf h]7 / cfiff9 dlxgfnfO{ 5}7f}+
å}dfl;s s/ cjlw sfod ul/G5 .
btf{ ePsf s/bftfx?sf] sf/f]jf/ /sd jf sf/f]jf/sf] k|s[ltdf ePsf] kl/jt{gsf] sf/0fn] s'g}
s/bftfsf] s/ cjlw dfl;saf6 å}dfl;s jf rf}dfl;sdf kl/jt{g ubf{ å}dfl;s jf rf}dfl;s
s/ cjlw z'? x'g] klxnf] lbgb]lv nfu" x'g] u/L s/ cjlw sfod u/L sDKo'6/ clen]vnfO{
137
 cBfjlws agfp+g' kb{5 . o;}u/L å}dfl;s jf rf}dfl;s s/ cjlwnfO{ dfl;s s/ cjlwdf
kl/jt{g ug'{k"j{ å}dfl;s jf rf}dfl;s s/ ljj/0f k]z ePsf] Joxf]/f sDKo'6/ k|0ffnLdf
;'lglZrt x'g'kb{5 .
*=# s/ ljj/0f k]z ug'{kg]{ ;do / :yfg M
k|To]s s/bftfn] cfkm\gf nflu lgwf{l/t s/ cjlw cg';f/ k|To]s s/ cjlwsf nflu s/ cjlw
;dfKt ePsf] @% lbgleq 7"nf s/bftf sfof{no jf ;DalGwt cfGtl/s /fh:j sfof{no jf
s/bftf ;]jf sfof{no jf sf]if tyf n]vf lgoGqs sfof{nodf k]z ug'{kb{5 . o;/L k]z ul/g]
ljj/0f cfkm} sfof{nodf pkl:yt eO{ jf x'nfsaf6 /lhli6« u/L jf laB'tLo dfWodaf6 ;f]em}
laefudf k]z ug{ ;lsg] Aoa:yf ;d]t laefun] u/]sf] 5 . pQm Aoa:yf cg';f/ 7"nf s/
bftf sfof{no jf ;DalGwt cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{nodf laB'tLo
dfWodaf6 s/ ljj/0f k]z ug]{ dfl;s, l4dfl;s jf rf}dfl;s s/ cjlw x'g]n] dlxgf, b'O{
dlxgf jf rf/ dlxgf Aolyt ePsf] @% lbg leq / sf]if tyf n]vf lgoGqs sfof{nodf k]z
ug]{ JolQmsf] xsdf To:tf] s/ cjlw ;dfKt ePsf] !% lbg leq k]z ul/;Sg' kb{5 .
*=$ s/sf] e'QmfgL M
btf{ ePsf] JolQmn] k|To]s s/ cjlwdf cfkm"n] a'emfpg'kg]{ s/ bfloTj :jo+ lgwf{/0f u/L ;f]
s/ cjlw ;dfKt ePsf] kRrL; lbgleq s/ a'emfpg' kb{5 . o; ;DaGwdf P]gsf] bkmf !(-!_
n] sfg"gL Joj:yf u/]sf] 5 . s/ ljj/0f dfkm{t l;h{gf ul/Psf] s/ bfloTj s/ cjlw ;dfKt
ePsf] @% lbgleq bflvnf gu/]df pQm s/ bfloTj aSof}tfsf] ?kdf kl/0ft x'G5 . pQm
Dofbleq a'emfpg' kg]{ s/ afsL /x]df aflif{s bz k|ltztn] yk b:t'/ nfUg] Aoj:yf P]gsf]
bkmf !(-@_ n] u/]s]f 5 eg] Dofb gf3]sf] ldlt b]lv jflif{s !% k|ltztsf b/n] Aofh nfUg]
Aoj:yf P]gsf] bkmf @^ n] u/]s]f 5 . Aofhsf] u0fgf dfl;s?kdf ug'{kb{5 . s/ cjlw ;dfKt
ePsf] @% lbgleq -cyf{t csf]{ dlxgfsf] @% ut]leq_ s/ bflvnf gu/]df ;f]sf] ef]lnkN6
cyf{t @^ ut]b]lv k|lt dlxgf !=@% k|ltztn] Aofh nfUb5 .
s/sf] e'QmfgL gub, r]s jf 8«fkm\6 jf laB'tLo dfWoddWo] h'g;'s} dfWodaf6 klg ug{ ;lsG5 . j}+sn]
e'QmfgL ug]{ k|Tofe'lt lbPsf] u'8 km/ k]d]06 r]s (Good for Payment Cheque) jf Dofg]h;{ r]s
(Managers Cheque) sf xsdf To:tf] r]s sfof{nodf a'emfPsf] ldlt / laB'tLo e'QmfgLsf
xsdf e'QmfgL cfb]z lbPsf] ldltnfO{ s/ e'QmfgL ePsf] ldlt dflgg] Aoj:yf bkmf !(-&_ n]
u/]sf] 5 . t/ s/ e'QmfgL ug]{ p2]Zon] ;fwf/0f r]s jf 8«fkm\6 a'emfPdf ;f] ldltnfO{ s/
e'QmfgL ePsf] ldlt dfGg ;lsb}g . lsgls pQm r]s jf 8«fkm\6af6 g]kfn ;/sf/sf] /fh:j
vftfdf s/ /sd :yfgfGt/0f ePsf] x'b}g . P]gsf] bkmf !(-!_ n] tf]s]sf] cjlwleq s/
e'QmfgL gu/]df ;f] kZrft\ yk b:t'/ cfslif{t x'G5 . o; ;DaGwdf P]gsf] bkmf !( n] lgDg
Aoj:yf u/]sf] 5 M
bkmf !( -!_ s/bftfn] k|To]s s/ cjlwsf]] s/ ;f] cjlw ;dfKt ePsf] ldltn] kRrL; lbg
leq a'emfpg' kg]{5 .
-@_ s/bftfn] pkbkmf -!_ df pNn]lvt Dofbleq a'emfpg' kg]{ s/ ga'emfPdf afFsL
/x]sf] s/ /sddf jflif{s bz k|ltztsf b/n] yk b:t'/ nfUg]5 .

138
 -#_ ===================
-$_ s/bftfn] cfˆgf] sfa' aflx/sf] kl/l:yltn] ubf{ Dofbleq s/sf] /sd a'emfpg
g;s]sf] sf/0f b]vfO{ pkbkmf -@_ adf]lhd nfUg] yk b:t'x? ldgfxf kfpg lgj]bg
u/]df / sf/0f dgfl;j b]v]df dxflgb]{zsn] To:tf] b:t'/ ldgfxf lbg ;Sg]5 .
-%_ pkbkmf -@_ adf]lhdsf] yk b:t'x? / bkmf @^ adf]lhdsf] Aofh lx;fj ubf{
a'emfpg' kg]{ s/ /sdsf] bfloTj h'g dlxgfsf] sf/f]jf/af6 l;h{gf ePsf] xf] ;f]xL
dlxgfsf] s/ a'emfpg' kg]{ Dofb u'h|]sf] ldltb]lv g} u0fgf ul/g]5 .
-^_ bkmf @) adf]lhd s/bftfsf] s/ lgwf{/0f ubf{ ;f] s/ cjlwdf lgh;+u c;'n
ug'{ kg]{ s/ eGbf lghn] lkmtf{ kfpg ;Sg] s/ a9L ePsf] kfOPdf lghsf] ;f] s/
cjlwdf s/ lgwf{/0f ubf{ yk b:t'/ / Jofh c;'n ul/g] 5}g .
-&_ pkbkmf -!_ df plNnlvt Dofbleq s/sf] e'QmfgL ljB'tLo dfWod jf a}+sn]
k|Tofe"lt lbPsf] r]s -u'8 km/ k]d]G6 r]s_ af6 ;d]t ug{ ;lsg]5 . o;/L ljB'tLo
dfWodaf6 e'QmfgL ePsf]df e'QmfgL cfb]z ePsf] ldltdf / a}+sn] k|Tofe"lt lbPsf]
r]s -u'8 km/ k]d]G6 r]s_ dfkm{t e'QmfgL ePsf]df sfof{non] a'em]sf] ldltdf e'QmfgL
ePsf] dflgg]5 .
-*_ Jofh, yk b:t'/ / hl/jfgf dfly Jofh c;'n ul/g] 5}g .
P]gsf] bkmf !(-!_ n] tf]s]sf] cjlwleq s/ e'QmfgL gu/]df ;f] kZrft\ Jofh ;d]t cfslif{t
x'G5 . o; ;DaGwdf P]gsf] bkmf @^ n] lgDg Aoj:yf u/]sf] 5 M
bkmf @^-!_ s/ nufot o; P]g adf]lhd a'emfpg' kg]{ s'g} /sd Dofb leq bflvnf gu/]df To:tf]
Dofb gf3]sf] ldltb]lv a'emfpg afFsL /sddf Aofh nfUg]5 . To:tf] Aofh bkmf #!-s_ adf]lhd
k|zf;sLo k'g/fjnf]sg / bkmf #@ adf]lhd k'g/fj]bgsf] nflu lgj]bg lbPsf] cj:yfdf klg u0fgf
ul/g]5 .
-@_ pkbkmf -!_ sf] k|of]hgsf] nflu Aofhsf] b/ jflif{s kGw| k|ltzt x'g]5 .
o; ljifonfO{ lgDg pbfx/0fn] yk k|i6 kfg]{5 M
pbfx/0f *=!
dfgf}+ dfl;s?kdf s/ ljj/0f k]z ug]{ u/L lgTo sG;g{ k|f=ln= d"No clej[l4 s/df btf{
ePsf] /x]5 . @)&@ a}zfv dlxgfsf] s/ ljj/0f @)&@ h]i7 @% ut] k]z u/]sf] /x]5 . pQm
s/ ljj/0f adf]lhd bflvnf ug'{ kg]{ s/ jfktsf] /sd ?=!)),))) sf] u'8 km/ k]d]06 r]s
klg ;f]xL ldltdf sfof{nodf a'emfPsf] /x]5 . o; cj:yfdf P]gsf] bkmf !(-&_ adf]lhd
@)&@.)@.@% nfO{ s/ e'QmfgL ePsf] ldlt dflgG5 .
s/bftfn] tf]lsPsf] ldlt -cyf{t\ @% ut]eGbf klxn]_ df s/ ljj/0f / s/ /sd ;fwf/0f r]s
jf 8«fkm\6af6 s/ e'QmfgL u/]sf] 5 t/ pQm r]s jf 8«fkm\6 l9nf] sn]S;g eO{ @% ut] kZrft\
/fh:j vftfdf hDdf x'g uPdf ;f]sf] sf/0fn] l;h{gf x'g] ykb:t'/ tyf Aofhsf] ef/ s/bftfn]
g} axg ug'{ kg]{5 . o; ljifonfO{ lgDg pbfx/0fn] yk k|i6 kfg]{5 M
139
 pbfx/0f *=@
dflysf] pbfx/0fdf pNn]v eP adf]lhdsf] s/ ljj/0f / s/ /sd ?=!)),))) Psfp06k]oL
r]sdfkm{t tf]lsPsf] ldltdf ;DalGwt sfof{nodf a'emfPsf] /x]5 . r]s k|fKt eP kZrft\
sfof{non] ef}r/ tof/ u/L ;f]sf] ;fydf r]s sn]S;gsf] nflu a+}sdf k7fPsf] /x]5 . pQm
r]s sn]S;g @)&@ h]i7 #) ut] ePsf] /x]5 . o:tf] cj:yfdf Revenue Accounting
System df @)&@ h]i7 #) ut] pNn]v u/L k|lji6 ul/g] x'+bf sDKo'6/ k|0ffnLdf l;h{gf x'g]
ykb:t'/ tyf Aofhsf] ef/ s/bftfn] axg ug'{kb{5 . lsgsL s/bftfn] u'8 km/ k]d]06 r]s
geO{ ;fwf/0f Psfp06k]oL r]s /x]sf] x'+bf o:tf] r]s k]z u/]sf] ldltnfO{ bflvnf ePsf] ldlt
dfGg ;lsb}g . h'g lbg /fh:j zLif{sdf hDdf x'G5 ;f]xL lbgnfO{ k|fKt ldlt dflgG5 .

*=% sfa' aflx/sf] kl/l:yltdf yk b:t'/ ldgfxf M

slxn]sf+xL sfa' aflx/sf] kl/l:ylt l;h{gf eO{ s'g} s/bftf tf]lsPsf] ;dodf s/ a'emfpg c;dy{
x'G5g\ . sfa' aflx/sf] kl/l:ylt s] s:tf] kl/j]zdf s;/L l;h{gf ePsf] xf] eGg] ljifodf s/bftfn]
;f]sf] k'i6ofO{ x'g] k|ofKt cfwf/ k]z ug{'k5{ . s/bftfn] sfa' aflx/sf] kl/l:ylt bzf{O{ lgj]bg k]z
u/]df / Joxf]/f j:t'ut / oyfy{ ePsf] k'li6 ePdf dxflgb]{zsn] ykb:t'/ ldgfxf lbg ;Sg] Joj:yf
5 . sfa' aflx/sf] kl/l:ylt eGgfn] s:tf] kl/l:ylt xf], ;f] ePsf] slt lbgleq lgj]bg ul/;Sg' kg{] xf]
/ To;sf] l;kmfl/z s;n] ug{] eGg] ;DaGwdf lgodfjnLsf] lgod #% n] :ki6 u/]sf] 5 . lgodfjnLsf]
lgdo #% n] u/]sf] Joj:yf o:tf] 5 M
lgod #%-!_ P]gsf] bkmf !( sf] pkbkmf -$_ sf] k|of]hgsf] nflu b]xfosf] cj:yfnfO{ sfa"
aflx/sf] kl/l:ylt dflgg]5 M
-s_ s/ a'emfpg' kg]{ JolQm la/fdL k/L czQm ePdf lgsf] ePsf] ldltn] ;ft lbg;Dd,
-v_ s/ a'emfpg' kg]{ JolQmn] lqmof a:g' k/]df lqmof ;dfKt ePsf] ldltn] ;ft lbg;Dd,
-u_ s/ a'emfpg' kg]{ :jf:gL dflg; ;'Ts]/L ePdf ;'Ts]/L ePsf] ldltn] k}+tL; lbg;Dd,
-3_ s/ a'emfpg' kg]{ JolQmsf] d[To' ePdf jf af}nfPdf jf a]kQf ePdf To:tf] ePsf] ldltn] k}t+ L;
lbgleq lghsf] xsjfnf jf ;+/Ifsn] lgj]bg u/]df To:tf] lgj]bg k|fKt ePsf] ldltn] ;ft
lbg;Dd,
-ª_ af9L, klx/f], lxpF jf cGo To:t} sf/0faf6 af6f] aGb e} d"No clej[l4 s/ sfof{nodf
cfpg g;s]sf] cj:yfdf af6f] v'n]sf] ldltn] ;ft lbg;Dd,
-r_ oftfoftsf] ;fwg k"0f{ ?kdf aGb eO{ cfpg g;Sg] cj:yf ePdf To:tf] aGb ;dfKt
ePsf] ef]lnkN6 ;Dd .
-@_ pklgod -!_ sf] v08 -v_, -u_ -3_ / -ª_ df pNn]v eP adf]lhd sfa" aflx/sf]
kl/l:ylt k/L yk Dofb dfUg' k/]df ;DalGwt ufpF ljsf; ;ldlt jf gu/kflnsfsf]
l;kmfl/z ;d]t k]z ug'{ kg]{5 .

140
-#_ pklgod -!_ sf] v08 -r_ df pNn]v eP adf]lhdsf] cj:yf k/L yk Dofb dfUg cfpFbf
h'g 7fpFdf oftfoftsf] ;fwg aGb ePsf] xf] ;f] 7fpF;+u ;DalGwt ufpF ljsf; ;ldlt
jf gu/kflnsfsf] l;kmfl/z ;d]t k]z ug'{ kg]{5 .
sfa' aflx/sf] kl/l:yltdf yk b:t'/ ldgfxfsf] nflu ;DalGwt s/bftfn] d"No clej[l4 s/
lgodfjnL, @)%# sf] cg';r " L !# adf]lhdsf] 9f+rfdf lgj]bg lbg'kb{5 . o:tf] lgj]bg s/bftfn]
s/ ltg'{ kg]{ Dofb e'Qmfg ePsf] ldltn] tL; lbgleq dxflgb]z{ s ;dIf lbg' kg]{ Joj:yf lgod #^
n] u/]sf] 5 . pQm Dofbleq sfa' aflx/sf] kl/l:ylt l;h{gf ePsf] Joxf]/f k'li6 ug]{ k|df0f sfuhft
;+nUg /fvL cg';r " L !# adf]lhdsf] 9f+rfdf lgj]bg glbPdf yk b:t'/ ldgfxf gx'g] Joj:yf ;d]t
u/]sf] 5 .

141
 kl/R5]b (
s/ lgwf{/0f

d"No clej[l4 s/ :jo+ s/ lgwf{/0f k|0ffnLdf cfwfl/t /x]sf] 5 . k|To]s s/ cjlwsf] s/ lgwf{/0f ug]{
klxnf] st{Jo ;DalGwt s/bftfsf] xf] . d"No clej[l4 s/df btf{ ePsf] JolQmn] k|To]s s/ cjlwsf]
nflu cfkm}n] cfkm\gf] s/sf] u0fgf Pj+ lgwf{/0f u/L s/ ljj/0f k]z ug'{kb{5 . s'g} JolQmn] e"na; jf
hfgfhfg cfk\mgf] jf:tljs s/bfloTj 36\g] u/L s/ ljj/0f k]z u/]df ;DalGwt s/ clws[tn] ;f]
JolQmsf] s/ bfloTjdf ;+zf]wg ug{ ;Sg] Aoa:yf P]gn] u/]sf] 5 . s'g} s/bftfn] cfkm"nfO{ tf]lsPsf]
s/ cjlw ;dfKt ePsf] ldltn] @% lbgleq s/ ljj/0f k]z u/L cfkm\gf] s/ bfloTjsf af/]df
;DalGwt s/ clws[tnfO{ hfgsf/L gu/fPdf s/ clws[tn] To:tf] JolQmsf] s/ bfloTj lgwf{/0f ug{
;Sg] Joj:yf klg P]gdf /x]sf] 5 . o;}u/L d"No clej[l4 s/df btf{ eO{ sf/f]jf/ ug'{ kg]{ st{Ao ePsf
JolQmn] btf{ geO{ s/ nfUg] sf/f]jf/ u/]sf] cj:yfdf s/ clws[tn] 5fglag u/L ;f]sf] k'li6 ePdf
btf{ gePsf To:tf JolQmsf] klg s/ lgwf{/0f u/L s/ c;'n ug{ ;Sg] sfg"gL Joj:yf /x]sf] 5 . o;
kl/R5]bdf s/ clws[tn] s/ lgwf{/0f ug{ ;Sg] ljleGg cj:yf, s/ lgwf{/0fsf cfwf/, s/ lgwf{/0f ug]{
sfo{ljlw cflb kIfsf] JofVof ul/Psf] 5 .
(=! :jo+ s/ lgwf{/0f
btf{ ePsf s/bftfn] k|To]s s/ cjlwsf] s/ lgwf{/0f u/L s/ ljj/0f k]z ug'{kb{5 . P]gsf]
bkmf !* adf]lhd k|To]s s/bftfx?n] cfkm\gf] s/ cjlw ;dfKt ePsf] ldltn] @% lbgleq s/
ljj/0f k]z ug'{ kg]{ Joj:yf /x]sf] 5 . s/bftfn] k|To]s s/ cjlwsf] sf/f]jf/ tyf s/sf] u0fgf
u/L k]z ug]{ o:tf] s/ ljj/0fnfO{ s/bftfaf6 ul/Psf] :jo+ s/ lgwf{/0f elgG5 . btf{jfn
JolQmn] s/ ljj/0fdfkm{t k|To]s s/ cjlwdf cfkm"n] u/]sf] s/of]Uo cfk"lt{df P]gsf] bkmf &
sf] pkbkmf -!_ adf]lhd s/ nfUg] d"Nodf !# k|ltztsf b/n] s/ ;+sng u/L ;f] /sdaf6
P]gsf] bkmf !& adf]lhd Joj;fo;+u ;DalGwt s/of]Uo j:t' jf ;]jf v/Lb ubf{ jf k|fKt ubf{
lt/]sf] s/ s§L u/L af+sL x'g] /sd bflvnf ug'{kb{5 .
(=@ s/ clws[tn] ug]{ s/ lgwf{/0f -Management Assessment_
d"No clej[l4 s/df btf{ ePsf] s/bftfn] k|To]s s/ cjlwsf] s/ ljj/0f dfkm{t cfkm\gf] s/
bfloTj cfkm} lgwf{/0f ub{5g\ . s/bftfn] cfkm\gf] ;f+rf] / jf:tljs sf/f]jf/df cfwfl/t eO{
oyfy{ s/ bfloTj lgwf{/0f ug'{ kb{5 . t/ s'g} s'g} s/bftfx?n] cfkm\gf] s/ bfloTj sd b]vfpg]
u/L b'/fzok"0f{ s/ ljj/0f k]z ug]{ ub{5g\ eg] s'g} s'g} s/bftfn] s/ ljj/0f g} k]z ub}{gg\ .
s/bftfn] em'7f, cw'/f] jf q'l6k"0f{ s/ ljj/0f k]z u/]df jf tf]lsPsf] ;doleq s/ ljj/0f
k]z gu/]df jf s/sf] /sd sd b]vfPdf jf 7Ls gb]vfPdf jf btf{ geO{ sf/f]jf/u/]df h:tf
cfwf/ / sf/0f ljBdfg ePdf s/ clws[tn] s/ lgwf{/0f ug{ ;Sg] Joj:yf 5 . d"No clej[l4
s/ P]g, @)%@ sf] bkmf @) n] b]xfosf cj:yfdf s/ clws[tn] s/ lgwf{/0f ug{ ;Sg] sfg"gL
Joj:yf u/]sf]] 5 M

142
bkmf @)-!_ b]xfosf s'g} cj:yfdf s/ clws[tn] s/ lgwf{/0f ug{ ;Sg]5 M
-s_ Dofbleq s/ ljj/0f k]z gu/]df,
-v_ cw'/f] jf q'6Lk"0f{ s/ ljj/0f k]z u/]df,
u_ em7[f s/ ljj/0f k]z u/]df,
-3_ s/sf] /sd sd b]vfPsf] jf 7Ls gePsf] eGg] s/ clws[tnfO{ ljZjf; ug'{
kg]{ sf/0f ePdf,
-8=_ cfk"lt{ d"Nodf Go'g aLhsLs/0f u/]sf] eGg] s/ clws[tnfO{ ljZjf; ug'{ kg]{
sf/0f ePdf,
-r_ Go'g aLhsLs/0f u/L ;d"x sDkgLdf cfk"lt{ ePdf,
-5_ btf{ x'g' kg]{ bfloTj ePsf] JolQmn] btf{ gu/L sf/f]jf/ u/]df,
-h_ aLhs hf/L gu/L laqmL u/]df,
-em_ btf{ gePsf] JolQmn] s/ p7fPdf,
-~f_ bkmf * sf] pkbkmf -@_ jf -#_ adf]lhd s/ bflvnf gu/]df,
-6_ bkmf !& sf] pkbkmf -$_ sf] cj:yf ljBdfg ePdf .
s/ lgwf{/0f ubf{ s/ clws[tn] k]z ug]{ s/ k/LIf0f k|ltj]bg, sfof{no k|d'vn] tof/ ug]{ lg0f{o
krf{, s/ lgwf{/0f cfb]zdf :ki6 ?kn] P]gsf] bkmf @) sf] pkbkmf / v08 ;d]t ls6fg u/L
s/ bfloTj l;h{gf ug'{kb{5 . o;sf] ;fy} s/ lgwf{/0f ug]{ cfwf/ / sf/0fsf] lnlvt hfgsf/L
s/bftfnfO{ lbg'kb{5 .d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod @( n] s/ lgwf{/0f ug]{
sfo{ljlw / k|lqmof b]xfo adf]lhd lgwf{/0f u/]sf] 5M
lgod @(-!_ P]gsf] bkmf @) sf] pkbkmf -!_ df pNn]lvt cj:yf k/L ;f]xL bkmfsf] pkbkmf
-@_ adf]lhdsf cfwf/x?sf cltl/Qm ahf/ d"No jf s/ lgwf{/0f ul/g'kg{] sf/f]jf/;+u ;DalGwt
cGo s'g} ;"rgf jf hfgsf/Lsf cfwf/df ;d]t s/ clws[tn] s/ lgwf{/0f u/L cg';"rL !@ sf]
9fFrfdf s/ lgwf{/0f cfb]z hf/L ug{ ;Sg]5 .
-@_ pklgod -!_ adf]lhd s/ clws[tn] hf/L u/]sf] s/ lgwf{/0f cfb]z pk/ cfkm\gf] ;kmfO{df
k|df0f k]z ug{ ;DalGwt s/bftfnfO{ kGw| lbgsf] Dofb lbg'kg{]5 .
-#_ pklgod -@_ adf]lhdsf] Dofbleq ;DalGwt s/bftfaf6 ;kmfOdf k]z x'g cfPsf]
k|df0fx? pko'Qm b]v]df ;f]xL cfwf/df s/ clws[tn] pklgod -!_ adf]lhd s/ lgwf{/0f u/L
s/ lgwf{/0f cfb]z hf/L ug{' kg{]5 . o;/L s/ lgwf{/0f cfb]z hf/L ubf{ ;f] cfb]zdf cfb]z
hf/L ePsf] ldlt;Dd P]gsf] bkmf !( sf] pkbkmf -@_ / -#_ adf]lhd nfUg] yk b:t'/ / bkmf
@^ cg';f/ nfUg] Jofhsf] /sd ;d]t ;dfj]z ug{' kg{]5 .
:kli6s/0fM Jofhsf] u0fgf ubf{ k|lt dlxgf afx| v08sf] Ps v08sf] cfwf/df ul/g] 5 .

143
d"No clej[l4 s/ P]g, @)%@ sf] bkmf @) n] pNn]v u/]sf s/ lgwf{/0f ug]{ sf/0fx?sf] ;lj:
tf/ JofVof b]xfo adf]lhd ul/Psf] 5M
(=@=! ljj/0f ga'emfpg] JolQmsf] nflu s/ lgwf{/0fM
btf{ ePsf] s/bftfn] s/ ljj/0f k]z ug'[{ kg]{ ;dodf s/ ljj/0f k]z gu/]sf] cj:yfdf s/
clws[tn] s/ lgwf{/0f ug{ ;Sb5 . s/bftfn] cfkm\gf] sf/f]jf/ / s/ bfloTjsf] ;"rgf s/
k|zf;gnfO{ pknAw gu/fP tfklg s/ clws[tn] s/ k|zf;g / o;sf] ;+oGqdf pknAw /x]sf
tYof+s, ;"rgf cflbsf] cfwf/df s/ lgwf{/0f ug{ ;lsg] Joj:yf /x]sf] 5 . s/bftfn] s/
ljj/0f dfkm{t ljleGg s/ cjlwdf 3f]if0ff u/]sf] sf/f]jf/ jf lghn] cg'dfg u/]sf] sf/f]jf/sf]
cfwf/df sDKo'6/ k|0ffnLaf6} :jrflnt tl/sfn] s/ bfloTj u0fgf ul/g] Joj:yf /x]sf] 5,
h;nfO{ sDKo'6/ P;]:d]06 -Computer Assessment_ elgG5 . sDKo'6/ k|0ffnLaf6 s/sf]
u0fgf u/L s/ lgwf{/0f cfb]z s/bftfnfO{ a'emfOG5 . o:tf] s/ lgwf{/0f cfb]z s/bftfn] ;f]
s/ cjlwsf] s/ ljj/0f sfof{nodf k]z gu/];Dd k|efjsf/L x'G5 . s/bftfn] ;f] cjlwsf] s/
ljj/0f k]z u/]df ;fljssf] sDKo'6/ k|0ffnLaf6 l;lh{t s/ lgwf{/0f cfb]z :jtM z'Go k|efjL
x'G5 .
(=@=@ cw'/f] jf q'6Lk"0f{ s/ ljj/0f k]z ug]{ JolQmsf] s/ lgwf{/0f M
s'g} s/bftfn] e'nj; cw'/f] jf q'l6k"0f{ s/ ljj/0f k]z u/L 36L s/ c;'n u/]sf] jf a9L
qm]l86 bfjL u/]sf] cj:yfdf s/ clws[tn] s/ lgwf{/0f ug{ ;Sb5 . s/bftfn] dfgjLo
e'n jf ul0ftLo q'l6sf] sf/0fn] laqmL vftfdf clen]v u/]sf] eGbf 36L laqmL b]vfPdf jf
gkfpg] s/ s6[L bfjL u/]df jf cf+lzs?kdf s/ s6[L ug{ kfpg]df k'/} s/ s6[L u/]df jf
s/of]Uo sf/f]jf/;+u c;DalGwt s/ s6[L u/]df jf ;dfg'kflts s/ s6[L ug'{ kg]{ cj:yf
/x]sf] s/bftfn] ;dfg'kflts ?kdf s/ s6[L gu/]df jf s/ s6[L lnPsf] j:t' jf ;]jf s/
of]Uo sf/f]jf/df k|of]u x'g 5f]8]sf] cj:yfdf ;f] j:t' jf ;]jf ahf/ d"Nodf laqmL ePsf]
dfgL ;f] laqmLdf s/ u0fgf u/L bflvnf gu/]df jf w/f}6Ldf lt/]sf] s/ s6[L u/]df jf Ps
jif{eGbf k'/fgf] aLhsaf6 s/ s6[L bfjL u/]df jf o:t} cGo s'g} sfo{ u/]df ;f] JolQmn]
cw'/f] jf q'l6k"0f{ s/ ljj/0f k]z u/]sf] dflgG5 . o; cj:yfdf s/ clws[tn] To:tf]
JolQmn] cw'/f] jf q'6Lk"0f{ s/ ljj/0f k]z u/]sf] sf/0fn] 36L lgwf{/0f ePsf] s/ a/fa/sf]
/sd s/ lgwf{/0f ug'{kb{5 .
o;/L s/ lgwf{/0f ubf{ 36L laqmL b]vfPsf] xsdf To;/L 36L laqmL b]vfPsf] /sddf !#
k|ltztsf b/n] x'g] /sd s/ lgwf{/0f ug'{kb{5 . To:t} gkfpg] s/ s6[L bfjL u/]df jf
cf+lzs?kdf s/ s6[L ug{ kfpg]df k'/} s/ s6[L u/]df jf s/of]Uo sf/f]jf/;+u c;DalGwt s/
s6[L u/]df To;/L gkfpg] s/ s6[L u/]sf] jf a9L s/ s6[L u/]sf] /sd a/fa/ s/ lgwf{/0f
ug'{kb{5 . s'g} s/bftfsf] s/ nfUg] / s/ gnfUg] ldl>t sf/f]jf/ /x]sf] 5 / s/s§L bfjL
u/]sf] j:t' jf ;]jf tL b'a} sf/f]jf/df k|of]u ePsf 5g\ eg] o; cj:yfdf ;f] JolQmn] tL j:t'
jf ;]jf v/Lb ubf{ lt/]sf] s/dWo] tL j:t' jf ;]jf s/of]Uo sf/f]jf/df k|of]u ePsf] cg'kftdf
s/ s6[L ug'{kb{5 h;nfO{ ;dfg'kflts s/ s6[L elgG5 . o;/L ;dfg'kflts s/ s6[L ug'{ kg]{

144
cj:yf /x]sf] s/bftfn] ;dfg'kflts?kdf s/ s6[L gu/]df To;/L ;dfg'kflts?kdf s/ s6[L
ubf{ s/ s6[L gkfpg] xb;Ddsf] /sd s/ lgwf{/0f ug'{kb{5 . s/ s6[L lnPsf] j:t' jf ;]jf
s/of]Uo sf/f]jf/df k|of]u x'g 5f]8]sf] cj:yfdf ;f] j:t' jf ;]jf ahf/ d"Nodf laqmL ePsf]
dfgL ;f] laqmLdf s/ u0fgf u/L bflvnf gu/]df ;f] laqmL /sdsf] !# k|ltztn] x'g] /sd s/
lgwf{/0f ug'{kb{5 . o;}u/L w/f}6Ldf lt/]sf] s/ s6[L u/]df jf Ps jif{eGbf k'/fgf] aLhsaf6
s/ s6[L bfjL u/]df To;/L s/ s6[L u/]sf] /sd a/fa/ s/ lgwf{/0f ug'{kb{5 .
(=@=# em'7f s/ ljj/0f k]z ug]{ JolQmsf] s/ lgwf{/0fM
s'g} s/bftfn] hflghflg em'7f s/ ljj/0f k]z u/L 36L s/ lgwf{/0f x'g uPsf] cj:yfdf s/
clws[tn] s/ lgwf{/0f ug{ ;Sb5 . s/bftfn] dfgjLo e'n jf ul0ftLo q'l6af6 geO{ hflghflg
s/ sd ltg]{ jf 5Ng] lgotn] laqmL sf/f]jf/ gb]vfPdf jf sd b]vfPdf jf s/ s6[L ug]{ k|df0f
jf cfwf/ a]u/ s/ s6[L bfjL u/]df jf em'7f lan aLhs jf sfuhftaf6 s/ s6[L u/]df jf
lgotjz Pp6} aLhsaf6 PseGbf a9L k6s s/ s6[L u/]df jf j:t' jf ;]jf cfk"lt{ gu/L
aLhs dfq hf/L u/]df jf s/ bfloTj sd ug]{ p2]Zo /fvL s'g} of]hgf jf k|aGw u/]df To:tf]
JolQmn] em'7f s/ ljj/0f k]z u/]sf] dflgG5 . o; cj:yfdf s/ clws[tn] To:tf] JolQmn] em'7f
s/ ljj/0f k]z u/]sf] sf/0fn] 36L lgwf{/0f ePsf] s/ a/fa/sf] /sd s/ lgwf{/0f ug'{kb{5 .
o;/L s/ lgwf{/0f ubf{ laqmL gb]vfPsf] jf 36L laqmL b]vfPsf] xsdf To;/L laqmL gb]vfPsf]
jf 36L laqmL b]vfPsf] /sddf !# k|ltztsf b/n] x'g] /sd s/ lgwf{/0f ug'{kb{5 . To:t} s/
s6[L ug]{ k|df0f jf cfwf/ a]u/ s/ s6[L bfjL u/]df jf em'7f lan aLhs jf sfuhftaf6 s/
s6[L u/]df jf lgotj; Pp6} aLhsaf6 PseGbf a9L k6s s/ s6[L u/]df To;/L gkfpg] s/
s6[L u/]sf] /sd a/fa/ s/ lgwf{/0f ug'{kb{5 .
(=@=$ s/sf] /sd sd b]vfPsf] jf 7Ls gePsf] eGg] s/ clws[tnfO{ ljZjf; ug'{ kg]{ sf/0f
ePsf] cj:yfdf s/ lgwf{/0fM
pko'{Qm Joj:yf cg';f/ s'g} s/bftfn] s'g} sfo{ u/L jf gu/L cfkm\gf] s/ bfloTj sd u/]sf]
k'li6 x'g] s'g} cj:yf jf k|df0f ljBdfg /x]sf] cj:yfdf k|fKt k|df0fsf] cfwf/df s/ clws[tn]
s/ lgwf{/0f ug{ ;Sb5 . o;/L s/ lgwf{/0f ubf{ To:tf] s/bftfn] sd u/]sf] s/ bfloTjsf]
xb;Ddsf] /sd s/ lgwf{/0f ug'{kb{5 .
(=@=% cfk"lt{ d"Nodf Go'g aLhsLs/0f u/]sf] cj:yfdf s/ lgwf{/0fM
pko'{Qm Joj:yf cg';f/ s'g} s/bftfn] k|fdfl0fs cfwf/a]u/ s;}nfO{ k|rlnt ahf/ d"NoeGbf
36L x'g] u/L s'g} j:t' jf ;]jf laqmL u/L Go'g aLhsLs/0f u/]df To:tf] JolQmsf] Go'g
aLhsLs/0f u/L laqmL ePsf] xb;Dddf s/ clws[tn] s/ lgwf{/0f ug{ ;Sb5 . o:tf] cj:yfdf
s/ lgwf{/0f ubf{ To;/L Go'g aLhsLs/0f ePsf] /sd lx;fa u/L ;f] /sdsf] !# k|ltztn] x'g]
/sd s/ lgwf{/0f ug'{kb{5 . o;}u/L s'g} s/bftfn] hf/L u/]sf] aLhsdf plNnlvt d"NoeGbf
a9L d"No k|fKt u/]sf] cj:yfdf klg ;f] s/bftfn] Go'g aLhsLs/0f u/]sf] dflgG5 . o;
cj:yfdf To:tf] laqmL jfkt k|fKt ePsf] /sdnfO{ ;f] j:t'sf] laqmL d"No sfod u/L ;f] /
sdsf] !# k|ltztn] x'g] /sd s/ lgwf{/0f ug{'kb{5 .

145
(=@=^ Go'g aLhsLs/0f u/L ;d"x sDkgLdf cfk"lt{ u/]sf] cj:yfdf s/ lgwf{/0fM
s'g} s/bftfn] k|fdfl0fs cfwf/a]u/ k|rlnt ahf/ d"NoeGbf 36L x'g] u/L s'g} j:t' jf ;]jf
cfkm\gf] ;d"xleqsf] s'g} sDkgLnfO{ laqmL u/L Go'g aLhsLs/0f u/]df To:tf] JolQmsf] Go'g
aLhsLs/0f u/L laqmL ePsf] xb;Dddf s/ clws[tn] s/ lgwf{/0f ug{ ;Sb5 . o:tf] cj:yfdf
s/ lgwf{/0f ubf{ To;/L Go'g aLhsLs/0f ePsf] /sd lx;fa u/L ;f] /sdsf] !# k|ltztn] x'g]
/sd s/ lgwf{/0f ug'k{ b{5 .
(=@=& btf{ x'g' kg]{ bfloTj ePsf] JolQmn] btf{ gu/L sf/f]jf/ u/]sf] cj:yfdf s/ lgwf{/0fM
P]gn] btf{ x'g' kg]{ egL tf]s]sf] JolQm / tf]lsPsf] y|];xf]N8eGbf a9Lsf] s/ nfUg] sf/f]jf/ ug]{
JolQmn] clgjfo{?kdf d"No clej[l4 s/ k|of]hgsf] nflu btf{ eO{ sf/f]jf/ ug'{ kg]{ P]gn] Joj:yf
u/]sf] 5 . o;/L btf{ x'g' kg]{ bfloTj ePsf JolQmn] btf{ gu/L sf/f]jf/ u/]sf] kfOPdf s/
clws[tn] s/ lgwf{/0f ug{ ;Sb5 . o:tf] cj:yfdf s/ lgwf{/0f ubf{ ;f] JolQmsf] s""n laqmLnfO{
d"No clej[l4 s/;lxtsf] laqmL dfGg'kb{5 . ;f] laqmLnfO{ !!# n] efu u/L cfpg] leGgnfO{
!)) n] u'0fg ubf{ x'g cfpg] /sdnfO{ s/ afx]ssf] laqmL dfgL ;f]sf] !# k|ltztsf b/n] x'g]
/sd s/ lgwf{/0f ug'{kb{5 . o;sf cltl/Qm To:tf JolQmnfO{ d"No clej[l4 s/ k|of]hgsf]
nflu btf{ ug{ cfb]z ;d]t lbg'kb{5 .
pko'{Qmfg';f/ s/ lgwf{/0f ePsf] JolQm s/ lgwf{/0f ePsf] s/ cjlwdf btf{ gx'g] / lghsf]
sf/f]jf/ tyf s/ lgwf{/0fsf] ;"rgf sDKo'6/ k|0ffnLdf k|ljli6 ug{ g;lsg] x'+bf o:tf JolQmsf]
s/ lgwf{/0f cfb]z hf/L ubf{ h'g h'g s/ cjlwsf] s/ lgwf{/0f x'g] xf] tt\ tt\ s/ cjlwsf
nflu s/ lgwf{/0f u/L sDKo'6/df k|ljli6 ug]{ k|of]hgsf nflu ;f] JolQm btf{ ePsf] s/
cjlwdf s/ bfloTj l;h{gf ePsf] dfgL s/ lgwf{/0f cfb]z k|ljli6 ug'{kb{5 .
(=@=* aLhs hf/L gu/L laqmL u/]sf] cj:yfdf s/ lgwf{/0fM
s/ aLhs hf/L ug'{ gkg]{ u/L P]gn] ;'ljwf lbPsf JolQm jf lgsfoafx]s s/of]Uo sf/f]jf/ ug]{
cGo s'g} klg btf{ ePsf] JolQmn] P]gsf] bkmf !# n] u/]sf] Joj:yf adf]lhd s/ aLhs hf/L
gu/L laqmL u/]df jf u}/ s/ aLhs hf/L u/L laqmL u/]df jf s'g} aLhs hf/L gu/L laqmL
u/]df To;/L laqmL u/]sf] s/of]Uo sf/f]jf/df s/ clws[tn] s/ lgwf{/0f ug{ ;Sb5 . o;/L
s/ lgwf{/0f ubf{ aLhs hf/L gu/L u/]sf] s""n laqmLnfO{ g} s/ cfwf/ jf s/afx]ssf] laqmL
dfgL ;f] /sdsf] !# k|ltztn] x'g] /sd s/ lgwf{/0f ug'{kb{5 .
(=@=( btf{ gePsf] JolQmn] s/ p7fPsf] cj:yfdf s/ lgwf{/0fM
P]gsf] bkmf !% n] btf{ gePsf] JolQmn] s/ p7fpgdf aGb]h nufPsf] 5 . d"No clej[l4 s/df
btf{ gePsf] JolQmn] s/of]Uo j:t' tyf ;]jfsf] sf/f]jf/ u/] tfklg s/ aLhs hf/L u/L s/
;+sng ug{ ;Sb}g . btf{ gePsf] JolQmn] hfgfhfgL jf e"nj; j:t' tyf ;]jfsf] cfk"lt{
ubf{ qm]tfaf6 s/ ;+sng u/]sf] cj:yfdf sfg"gsf] pNn+3g u/]sf] dflgG5 . sy+sbflrt
s'g} JolQmn] btf{ geO{ s/ p7fPdf ;f] JolQmsf] s/ lgwf{/0f x'g] Joj:yf P]gsf] bkmf @) sf]
pkbkmf -!_ sf] v08 -em_ n] u/]sf] 5 . pko'{Qm Joj:yf cg';f/ s'g} s/of]Uo sf/f]jf/ ug]{ t/
btf{ gePsf] JolQmn] s/ p7fPsf] cj:yfdf lghn] p7fPsf] s/ a/fa/sf] /sd s/ lgwf{/0f
u/L c;'n pk/ ug'{kb{5 .

146
 t/ :yfgLo lgsfo jf g]kfnl:yt cGt/f{li6«o ;+3 ;+:yf jf lgof]u jf g]kfn ;/sf/ jf d"No
clej[l4 s/ gnfUg] j:t'sf] sf/f]jf/ ug]{ ;fj{hlgs ;+:yfx?n] d"No clej[l4 s/ nfUg] j:t'
jf ;]jf laqmL ubf{ laqmL d"Nodf s/ c;'n pk/ ug'{kb{5 . o; ;DaGwdf P]gsf] bkmf !%-#_
df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf !%-#_ pkbkmf -!_ / -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg :yfgLo lgsfo jf g]kfnl:yt
cGt/f{li6«o ;+3 ;+:yf jf lgof]u jf g]kfn ;/sf/ jf d"No clej[l4 s/ gnfUg] j:t'sf]
sf/f]jf/ ug]{ ;fj{hlgs ;+:yfx?n] d"No clej[l4 s/ nfUg] j:t' jf ;]jf laqmL ubf{ s/ c;'n
pk/ ug'{ kg]{5 .
P]gsf] bkmf !%-#_ df pNn]v ePsf lgsfo afx]s cGo btf{ gePsf JolQmn] s/ c;'n u/]df
s/ clws[tn] s/ lgwf{/0f u/L To:tf JolQmaf6 s/ c;'n ug{ ;Sb5 . bkmf !%-#_ adf]lhd
tf]lsPsf lgsfox?n] btf{ geP tfklg s/of]Uo sf/f]jf/ ubf{ s/ ;+sng ug{ ;Sg] / pQm s/
bflvnf ug'{ kg]{ Joj:yf /x]sf] 5 .
(=# df}Hbft ;Dk'li6 ug{ g;Sg]sf] s/ lgwf{/0fM
s'g} JolQmn] s/of]Uo sf/f]jf/df k|of]u ug]{ k|of]hgsf] nflu v/Lb u/]sf j:t'x?df s/ s6[L
u/]sf] cj:yfdf s/ s6[L ul/Psf j:t'x?dWo] df}Hbftdf /x]sf j:t'x? s/ clws[tn] x]g{ jf
u0fgf ug{ rfx]df b]vfpg' jf u0fgf ug{ lbg'kb{5 . s'g} JolQmn] pko'{Qmfg';f/ ug{ g;s]df
jf df}Hbft x]bf{ jf u0fgf ubf{ df}Hbftsf] s'g} c+z s/of]Uo sf/f]jf/df k|of]u ePsf] gkfOPdf
jf df}Hbft /xg' kg]{df df}Hbft /x]sf] gkfOPdf tL j:t'x? k|rlnt ahf/ d"Nodf laqmL ePsf]
dfgL s/ lgwf{/0f ug]{ Joj:yf lgodfjnLn] u/]sf] 5 . o; ;DaGwdf lgodfjnLsf] lgod $)
df b]xfosf] Joj:yf /x]sf] 5M
lgod $) -!_ s/ s6[L ul/Psf] j:t'x? :6sdf /x]sf] 5 eg] To:tf] j:t'x? s/ clws[tn] x]g{
rfx] jf u0fgf ug{ rfx]df s/bftfn] b]vfpg' jf u0fgf ug{ lbg' kg]{5 . s/ clws[tn] To:tf
j:t'x? x]bf{ jf u0fgf ubf{ To:tf] j:t'x? s/ nfUg] sf/f]jf/df k|of]u ePsf] gkfPdf jf
:6sdf /xg' kg]{df :6sdf /x]sf] gkfPdf To:tf j:t'x? k|rlnt ahf/ d"Nodf laqmL ePsf]
dflgg]5 .
-@_ pklgod -!_ adf]lhd laqmL ePsf j:t'x?df nfUg] s/ bflvnf ug{ ;DalGwt s/bftfnfO{
s/ clws[tn] cfb]z lbg ;Sg]5 . To:tf] s/ /sd s/ clws[tn] tf]s]sf] dlxgfsf] s/
ljj/0f;+u bflvnf ug'{kg]{5 .
t/ s/ clws[tsf] ljrf/df To:tf] s/ tTsfn c;'n gu/] c;'n x'g g;Sg] cj:yf 5 eg]
t'?Gt s/bftfaf6 bflvn ug{ nufpg ;Sg]5 .
o; ljifonfO{ lgDg pbfx/0fn] cem k|i6 kfg]{5 M
pbfx/0f (=!
dfgf}+ Pla;L sDkgLn] 6]lnlehg ;]6sf] laqmL ljt/0f ub{5 . sDkgLn] cf=j= @)&).&! sf] cfo
ljj/0f tyf ;f] ljj/0f;fy k]z u/]sf ljQLo ljj/0f adf]lhd @)&! cfiff9 d;fGtdf b]xfo
147
adf]lhdsf] ?=%,@%,))) d"No a/fa/sf] clGtd df}Hbft /x]sf] b]lvG5 .
dfgf}+ @)&! ;fn >fj0f dlxgfdf b]xfo adf]lhdsf 6]lnlehg ;]6 v/Lb u/]sf] k'li6 ePsf]
5M
l;=g+ j:t'sf] ljj/0f v/Lb -;+Vof_ k|lt ;]6 v/Lb d"No -?_ s""n v/Lb d"No -?_
! !$ OGrsf] sn/ 6]lnlehg %) !),))) %)),)))
@ @) OGrsf] sn/ 6]lnlehg %) !%,))) &%),)))

dfgf}+ @)&! ;fn >fj0f dlxgfdf b]xfo adf]lhdsf 6]lnlehg ;]6 laqmL u/]sf] k'li6 ePsf]
5M
l;=g+ j:t'sf] ljj/0f laqmL -;+Vof_ k|lt ;]6 laqmL d"No -?_ s""n laqmL d"No -?_
! !$ OGrsf] sn/ 6]lnlehg $) !@,))) $*),)))
@ @) OGrsf] sn/ 6]lnlehg $) @),))) *)),)))

s/ clws[tn] @)&! ;fn efb| ! ut] pQm sDkgLsf] sf/f]jf/:yn lg/LIf0f u/L df}Hbft\
;Dk/LIf0f ubf{ b]xfo adf]lhdsf] df}Hbft /x]sf] Joxf]/f s/bftfn] tof/ u/L lbPsf] d'r'Nsfaf6
b]lvof]M
l;=g+ j:t'sf] ljj/0f v/Lb -;+Vof_ k|lt ;]6 v/Lb d"No -?_ s""n v/Lb d"No -?_
! !$ OGrsf] sn/ 6]lnlehg @) !),))) @)),)))
@ @) OGrsf] sn/ 6]lnlehg #) !%,))) $%),)))

pko'{Qm cj:yfdf s/ lgwf{/0f s] slt / lsg x'g] xf] eGg] ljifodf b]xfo adf]lhdsf] cWoog
ljZn]if0fn] k|sfz kfg]{5M
Go'g df}Hbft ;+Vof / ;f]sf] ljj/0f b]xfo adf]lhd b]lvof]M
@)&!
@)&!
@)&! cfiff9 efb|
@)&! @)&! >fj0f
d;fGtsf] ! ut] Go'g
>fj0fsf] >fj0fsf] d;fGtdf
l;=g+ j:t'sf] ljj/0f df}Hbft ;Dk'li6 df}Hbft
v/Lb laqmL x'g' kg]{
ePsf] -;+Vof_
-;+Vof_ -;+Vof_ df}Hbft
-;+Vof_ df}Hbft
-;+Vof
-;+Vof
! !$ OGrsf] sn/ !% %) $) @% @) %
6]lnlehg
@ @) OGrsf] sn/ @% %) $) #% #) %
6]lnlehg

s/ lgwf{/0f ug]{ clwsf/, s/ lgwf{/0f ug]{ cfwf/ / sf/0f b]xfo adf]lhd /x]sf] 5 M
d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod $) sf] pklgod -!_ adf]lhd s/ s6[L
ul/Psf] j:t'x? :6sdf /x]sf] 5 eg] To:tf] j:t'x? s/ clws[tn] x]g{ rfx] jf u0fgf
ug{ rfx]df s/bftfn] b]vfpg' jf u0fgf ug{ lbg' kg]{5 . s/ clws[tn] To:tf j:t'x? x]bf{
jf u0fgf ubf{ To:tf] j:t'x? s/ nfUg] sf/f]jf/df k|of]u ePsf] gkfPdf jf :6sdf /xg'
kg]{df :6sdf /x]sf] gkfPdf To:tf j:t'x? k|rlnt ahf/ d"Nodf laqmL ePsf] dflgg]5 .

148
 ;fy} ;f]lx P]gsf] bkmf !& sf] pkbkmf -$_ adf]lhd s/ s6[L ;'ljwf k|bfg ul/g] j:t'
jf ;]jfsf] tf]lsP adf]lhdsf] pkof]lutfsf] cjlw ;dfKt x'g' eGbf cufj} s/ nfUg] sf/f]jf/df
k|of]u x'g 5f8]df tf]lsP adf]lhd ;f] j:t' jf ;]jf tTsfn ahf/ d"Nodf laqmL ePsf] dfgL
s/ c;'n pk/ ul/g] Aoj:yf 5 .
s/ clws[tn] ldlt @)&! efb| ! ut] sDkgLsf] df}Hbft ;Dk/LIf0f ubf{ !% OGrsf] 6]lnlehg
% yfg / @) OGrsf] 6]lnlehg % yfg Go'g /x]sf] kfOPsf] 5 . sf/f]jf/:yndf s/bftfn]
k|dfl0ft u/L lbPsf] tfobftL d'r'Nsf / sDkgLsf] @)&! cfiff9 d;fGtsf] clGtd df}Hbft,
@)&! >fj0f dlxgfsf] v/Lb / laqmL kl/df0fnfO{ 5fglag ubf{ s/bftfn] s/of]Uo sf/f]jf/sf]
nflu v/Lb u/]sf j:t' aLhs hf/L gu/L laqmL u/]sf] k'li6 ePsf] x'+bf pQm sDkgLn] P]gsf]
bkmf !& -$_ / lgodfjnLsf] lgod $)-!_ n] u/]sf] Joj:yf pNn+3g u/]sf] k'i6L x'G5 .
pQm sDkgLn] 6]lnlehg laqmL ubf{ pkef]QmfnfO{ hf/L ug]{ u/]sf] s/ aLhs / ;f] aLhsdf
pNn]v ePsf] ahf/ d"No adf]lhd @)&! >fj0f dlxgfsf] s/ cjlwdf ?= !^),))) d"No
a/fa/sf] sf/f]jf/ n'sfPsf] k|dfl0ft x'G5 . To;sf/0f ;f] n'sfPsf] sf/f]jf/sf] !# k|ltztn] x'g]
d"No clej[l4 s/ ?=@),*)) / lghn] P]gsf] bkmf @( sf] pkbkmf -@_ sf] v08 -s_ adf]lhdsf]
s;"/ u/]sf] x'+bf s/ ljuf] ?=@),*)) sf] zt k|ltztn] x'g] ?=@),*)) hl/jfgf ;d]t ;dfj]z
u/L s/ lgwf{/0f ug'{kb{5 . pQm cjlwdf pQm s/bftf qm]l86 cj:yfdf /x]sf] x'+bf bkmf !( /
bkmf @^ adf]lhdsf] Aofh u0fgf ug{‘ kb}{g .
bkmf @( -!v_ s'g} s/bftfsf] df}Hbft k/LIf0f ubf{ v/Lb vftfdf pNn]v ePsf] eGbf a9L a:t'
df}Hbft km]nf k/]df s/ clws[tn] To:tf] a:t'sf] cfDbfgL afFWg nufO{ To;/L a9L km]nf k/]sf]
a:t'sf] ahf/ d'No sfod u/L ;f] d"Nosf] krf; k|ltztn] x'g] /sd hl/jfgf ug{ ;Sg]5 .
d"No clej[l4 s/ btf{ ePsf s/bftfn] vl/b u/L df}Hbft vftf -Stock Book_ df clen]v
u/]sf j:t' df}Hbft k/lIf0f ubf{ To:tf] j:t' d"No clej[l4 s/ nfUg] jf gnfUg] h'g ;'s} k|sf/sf
eP klg u0fgf ubf{ df}Hbft vftf -Stock Book_ eGbf a9L km]nf k/]df pko{‘Qm Joj:yf
adf]lhd To:tf] a:t'sf] cfDbfgL afFWg nufO{ To:tf] a:t'sf] ahf/ d"No sfod u/L ;f] d"Nosf]
%) k|ltztn] x'g] hl/jfgf /sdsf] s/ lgwf{/0f ug'{kb{5 .
(=$ z+sf:kb cj:yfdf ul/g] s/ lgwf{/0f M
z+sf:kb cj:yfdf ul/g] s/ lgwf{/0fsf] ;DaGwdf P]gsf] bkmf @@ df b]xfosf] Joj:yf /x]sf]
5M
bkmf @@= ljz]if cj:yfdf s/ lgwf{/0fM o; P]gdf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg
s'g} s/bftfn] g]kfn /fHo 5f]8L hfg] jf cfkm\gf] ;DklQ c? s;}nfO{ x:tfGt/0f ug{], x6fpg]
jf n'sfpg] ;Defjgf eO{ s/ c;''nL x'g g;Sg] cj:yf 5 eGg] ljZjf; ug{] cfwf/ ePdf s/
clws[tn] dxflgb{]zssf] :jLs[lt lnO{ To:tf] s/bftf;+u nfUg] jf nfu]sf] s/ t'/Gt lgwf{/0f
u/L s/ c;'n ug{ jf w/f}6L dfu ug{ ;Sg]5 .
P]gsf] pko'{Qm Joj:yf cg';f/ lgoldt k|lqmofaf6 s/ ljj/0f / s/ a'emfpg] cj:yf eGbf
afx]s c;fdfGo cj:yf jf z+sf:kb cj:yf l;h{gf ePdf ;f]sf] sf/0fn] s/ r'xfj6 jf s/
149
 5nL x'g] ;+efjgfnfO{ /f]Sg dxflgb]{zssf] :jLs[lt lnO{ s/ clws[tn] nfUg] jf nfu]sf] s/
t'?Gt lgwf{/0f u/L c;'n pk/ ug{ jf w/f}6L dfu ug{ ;Sg]5 . s/bftf g]kfn 5f8L hfg]
jf cfkm\gf] ;DklQ x:tfGt/0f ug]{ jf x6fpg] jf n'sfpg] ;Defjgf ePsf] b]lvPdf cljnDa
s/ lgwf{/0fsf] k|lqmof z'? u/L s/ lgwf{/0f ug'{kb{5 . o;/L s/ lgwf{/0f ubf{ j:t' jf ;]jf
cfk"lt{df k|fKt u/]sf] jf k|fKt ug]{ /sddf lgwf{/0f ug'{kb{5 . o;/L lgwf{/0f ul/Psf] s/ /sd
pko'Qm k|lqmofx? cjnDag u/L cljnDa c;'n pk/ ug'{kb{5 .
(=% ljz]if cj:yfdf ul/g] s/ lgwf{/0fM
-s_ ljb]zaf6 ;]jf k|fKt ug]{ JolQmsf] s/ lgwf{/0f -Reverse Charge System_M
btf{ gePsf] g]kfn aflx/sf] ;]jf k|bfosaf6 g]kfnsf] s'g} JolQmn] s/ nfUg] ;]jf k|fKt u/]df
;f] ;]jf jfkt pQm JolQmn] ;f] ;]jf k|bfosnfO{ e'QmfgL ubf{ e'QmfgL u/]sf] d"Nodf cfkm}n]
k|rlnt b/df -xfn !# k|ltzt_ d"No clej[l4 s/ u0fgf u/L bflvnf ug'{ kg]{ Joj:yf P]gn]
u/]sf] 5 . o; ;DaGwdf P]gdf b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf *-@_ g]kfn aflx/sf] btf{ gePsf] s'g} JolQmaf6 ;]jf k|fKt ug]{ btf{ ePsf] jf btf{
gePsf] JolQmn] of] P]g / of] P]g cGtu{t ag]sf] lgod adf]lhd s/ nfUg] d"Nodf e'QmfgLsf
avt s/ lgwf{/0f / c;'n pk/ ug'{ kg]{5 .
o; ;DaGwdf kl/R5]b @=& df ;lj:tf/ JofVof ul/Psf] 5 .
-v_ ejg jf o:t} :yfoL ;+/rgf lgdf{0f ug]{ JolQmsf] s/ lgwf{/0f
btf{ ePsf] jf gePsf] s'g} JolQmn] Joj;flos k|of]hgsf] nflu lgdf{0f u/]sf] krf; nfv
?k}of+eGbf a9Lsf] ejg jf ckf6{d]06 jf ;lk+u sDKn]S; / ljefun] tf]s]sf o:t} k|sf/sf cGo
;+/rgf btf{ ePsf] JolQmaf6 dfq u/fpg' kg]{ Joj:yf P]gn] u/]sf] 5 . Joj;flos k|of]hgsf]
nflu lgdf{0f x'g] ejg jf ckf6{d]06 jf ;lk+u sDKn]S; jf o:t} cGo ;+/rgf eGgfn] :
jMcfjf;Lo k|of]hg afx]s cGo s'g} klg k|sf/n] ;f] ejg jf ;+/rgfaf6 cfo cfh{g ug]{
p2]Zon] lgdf{0f ul/Psf] ejg jf o:t} ;+/rgfnfO{ ;Demg'kb{5 . Joj;flos k|of]hgsf] nflu
lgdf{0f ul/g] o:tf ;+/rgf btf{ gePsf] JolQmaf6 lgdf{0f u/fPsf] ePdf To:tf] lgdf{0f sfo{
btf{ ePsf] JolQmaf6 u/fP ;/x dfgL ;f] ;+/rgfsf] :jfldTj /x]sf] JolQmnfO{ s/ lgwf{/0f
u/L c;'n ug'{kb{5 . o; bkmfsf] k|of]hgsf] nflu s'g} ;+/rgf dflysf] :jfldTj eGgfn] To:tf]
;+/rgf Joj;flos k|of]hgsf nflu k|of]u ug]{ clwsf/nfO{ ;d]t ;Demg' kb{5 . o; ;DaGwdf
P]gsf] bkmf *-#_df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf *-#_ Joj;flos k|of]hgsf] nflu lgdf{0f ul/g] krf; nfv ?k}ofF eGbf a9Lsf] ejg jf
ckf6{d]G6 jf ;lkª sDKn]S; jf ljefun] tf]s]sf o:t} k|sf/sf cGo ;+/rgf btf{ gePsf]
JolQmaf6 lgdf{0f u/fPsf] eP tfklg To:tf] lgdf0f{ btf{ ePsf] JolQmaf6 u/fP ;/x dfgL
s/ bflvnf ug' kg]{5 . To;/L bflvnf gu/]df ;f] ;+/rgfsf] :jfldTj /x]sf JolQmaf6 s/
lgwf{/0f u/L c;'n pk/ ul/g]5 .

150
 :ki6Ls/0fM o; pkbkmfsf] k|of]hgsf] nflu æJoj;flos k|of]hgÆ eGgfn]] ejg, ckf6{dG] 6, ;lkª
sDKn]S; jf ljefun] tf]ss
] f cGo o:t} ;+/rgf lgdf{0f u/L laqmL ug]{ Pj+ To:tf ;+/rgf rfn'
jf :yfoL ;DklQsf] ?kdf n]vfÍg u/L cfo cfh{gdf pkof]u ug]{ sfo{ ;Demg' k5{ .
P]gsf] bkmf * sf] pkbkmf -#_ n] u/]sf] sfg"gL Joj:yf adf]lhd d"No clej[l4 s/df btf{
ePsf] JolQmdfkm{t lgdf{0f sfo{ gu/fpg] jf lgdf{0f sfo{nfO{ vl08s/0f u/L s]xL j:t' tyf
;]jf btf{ ePsf] JolQmaf6 v/Lb ug]{ / s]xL j:t' tyf ;]jf cfkm} v/Lb u/L jf ;Dk"0f{ j:t'
jf ;]jf cfkm} v/Lb u/L s'g} ejg ckf6{d]06, ;lkË sDKn]S; jf ljefun] tf]s]sf] cGo o:t}
k|sf/sf ;+/rgf lgdf{0f ug]{ JolQmnfO{ To:tf] lgdf{0f sfo{;+u ;DalGwt s""n nfut d"NonfO{
s/ nfUg] d"No dfgL s/ c;'n ug'{kb{5 . o; ;DaGwdf kl/R5]b # v08 !% df ;lj:tf/
JofVof ul/Psf] 5 .
(=^= s/ lgwf{/0f ug{] cfwf/ M
s/ clws[tn] sf/f]jf/;+u ;DalGwt tYo / k|df0fsf cfwf/df s/ lgwf{/0f ug'k{ b{5 . s/ lgwf{/0f ubf{
s/ clws[tn] lng'kg]{ cfwf/sf ;DaGwdf P]gsf] bkmf @)-@_ n] lgDg Joj:yf u/]sf] 5 M
bkmf @) -@_ pkbkmf -!_ adf]lhd s/ lgwf{/0f ubf{ b]xfosf s'g} jf ;a} cfwf/df s/sf]
lgwf{/0f ug{ ;lsg]5 .
-s_ sf/f]jf/sf] ;a"b,
-v_ sf/f]jf/sf] ;DaGwdf ;DalGwt s/ clws[tn] k]z u/]sf] s/ k/LIf0f k|ltj]bg,
-u_ ;dfg k|s[ltsf] sf/f]jf/df ;+nUg cGo JolQmn] a'emfPsf] s/ .
(=& k|df0fsf] ef/ M
:jo+ s/ lgwf{/0f k|0ffnLdf s/bftfn] s/ ljj/0fdfkm{t cfkm\gf] s/ bfloTj cfkm} 3f]if0ff ub{5g\ .
s/bftfn] 3f]if0ff u/]sf] sf/f]jf/ cw'/f], q'l6k"0f{, ckof{Kt jfGo'g /x]sf] / o;sf] sf/0fn] sd
s/ lgwf{/0f / bflvnf ePsf] eGg] ljifodf kof{Kt cfwf/, sf/0f / k|df0f h'6fpg] cleef/f s/
clws[tdf /xg] Joj:yf P]gn] u/]sf] 5 . k|df0fsf] ef/ ;DaGwdf P]gsf] bkmf @) sf] pkbkmf
-#_ df b]xfo adf]lhdsf] Joj:yf /x]sf] 5 M
bkmf @) -#_M pkbkmf -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg pk/f]Qm adf]lhd s/sf]
lgwf{/0f ubf{ k|df0fsf] ef/ k'¥ofpg] cleef/f ;DalGwt s/ clws[tsf] x'g]5 .
s/ clws[tn] s/ lgwf{/0f ubf{ xr'jf tyf cg'dfgsf] cfwf/df gu/L tYo, ;a"b / k|df0fsf
cfwf/df ljlw;Ddt?kdf ug'{kb{5 . o; Joj:yf cg';f/ s/ lgwf{/0f ubf{ k|df0fsf] ef/
k'¥ofpg] bfloTj s/ clws[tdf /xG5 .
(=* s/ lgwf{/0f ul/;Sg' kg{] cjlw M
;fdfGotof s'g} JolQmn] 36L s/ lgwf{/0f u/]sf] cj:yf b]lvPdf lghn] s/ ljj/0f k]z u/]sf]
ldltn] rf/ jif{leq pQm JolQmsf] s/ lgwf{/0f u/L ;Sg' kg]{ Joj:yf P]gn] u/]sf] 5 . ;f]
cjlwleq s/ lgwf{/0f gu/]df s/bftfn] k]z u/]sf] ljj/0f g} clGtd x'g] Joj:yf ;d]t P]gn]
u/]sf]] 5 . o; ;DaGwdf P]gsf] bkmf @) sf] pkbkmf -$_ df lgDg Joj:yf 5 M

151
bkmf @) -$_ pkbkmf -!_ adf]lhd s/ lgwf{/0f ubf{ s/ ljj/0f k]z u/]sf] ldltn] rf/
jif{leq s/ lgwf{/0f ul/;Sg' kg]{5 . ;f] cjlwleq s/ lgwf{/0f x'g g;s]df k]z ePsf]
ljj/0f g} :jtM dfGo ePsf] dflgg]5 .
P]gsf] pko'{Qm Joj:yf cg';f/ s'g} JolQmn] P]gdf plNnlvt s'g} k|fjwfgx?sf] pNn+3g u/L
36L s/ lgwf{/0f jf bflvnf u/]sf] cj:yf b]lvPdf lghn] s/ ljj/0f k]z u/]sf] ldltn] $
jif{leq s/ lgwf{/0f ul/;Sg' kg]{5 cGoyf lghn] k]z u/]sf] ljj/0fn] g} dfGotf k|fKt ug]{5 .
o; ;DaGwdf lgDg pbfx/0fn] cem k|i6 kfg]{5 M
pbfx/0f (=@
dfgf}F PaLl; sDkgLn] c;f/ @)&@ sf] s/ ljj/0f @)&@.)(.)* df k]z u/]sf] /x]5 . P]gsf]
bkmf @)-$_ cg';f/ s/ ljj/0f k]z u/]sf] ldltn] $ jif{sf] cjlw ldlt @)&^.)(.)& ut]
;dfKt x'G5 . pQm ldlt eGbf kl5 s/ lgwf/{0f ug{ ;lsb}g . ;f] eGbf cufj} s/ lgwf{/0f
ul/;Sg' kb{5 .
s/ lgwf{/0f ul/;Sg' kg]{ cjlw u0fgf ug]{ ;DaGwdf lgodfjnLsf] lgod #& df lgDg
Joj:yf ul/Psf] 5 .
lgod #&= P]gsf] bkmf @) sf] pkbkmf -$_ adf]lhdsf] cjlw u0fgf ubf{ s/sf] ;DaGwdf s'g}
cbfntdf lgj]bg k/L :yug cfb]z hf/L ePsf] cj:yfdf ;f]sf] lg0f{o geP ;Ddsf] cjlw
s6fO{ u0fgf ul/g]5 .
lgodfjnLsf] pko'{Qm Joj:yf cg';f/ P]gsf] bkmf @)-$_ cg';f/ ;fdfGo cj:yfdf s/
ljj/0f k]z u/]sf] ldltn] rf/ jif{leq s/ lgwf{/0f ul/;Sg' kg]{ eP tfklg ;f]xL cjlwsf]
s/sf] ;DaGwdf s'g} s/bftfsf] s'g} cbfntdf lgj]bg k/L s/ lgwf{/0fsf ;DaGwdf :yug
cfb]z hf/L ePsf] ePdf ;f]sf] lg0f{o geP ;Ddsf] cjlw eg] pQm cjlwdf u0fgf x'b}g . o;
cj:yfdf cjlwsf] u0fgf ubf{ :yug cfb]z hf/L ePsf] ldltb]lv ;f] cfb]zdf clGtd lg0f{o
ePsf] hfgsf/L k|fKt ePsf] ldlt;Ddsf] cjlw s6fO{ s/ lgwf{/0f ug{ ;lsg] ;dofjlwsf]
u0fgf ug'{kb{5 . o; ;DaGwdf lgDg pbfx/0fn] cem k|i6 kfg]{5 M
pbfx/0f (=#

dfgf}+ cg'ej gfds sDkgLn] c;f/ @)&) sf] s/ ljj/0f @)&).)$.@) df k]z u/]sf]
/x]5 . ;DalGwt sfof{non]] s/ k/LIf0f u/L ldlt @)&@.)(.#) ut] ?=@% nfvsf]
k|f/lDes s/ lgwf{/0f cfb]z a'emfPsf] /x]5 . pQm cfb]z a'em]sf] lbg s/bftfn] ;jf{]Rr
cbfntdf l/6 lgj]bg lbPsf] / ;f]xL lbg ;jf]{Rr cbfntn] csf{] cfb]z geP;Ddsf]
nflu s'g} sfd sf/jfxL cufl8 ga9fpg" egL cGtl/d cfb]z hf/L u/]sf] /x]5 .
pQm d'2fsf] ;DaGwdf ;jf{]Rr cbfntaf6 ldlt @)&#.)!.#) df km};nf ePsf] /x]5 . pQm
km};nfdf s/bftfn] lnPsf] lhls/ sfg"g ;Ddt gePsf] lg0f{o ePsf] /x]5 .
k|:t't ljifodf pQm sDkgLn] k|f/lDes s/ lgwf{/0f cfb]zsf] la?4df cbfnt uPsf] /
cbfntsf] cfb]zn] sfof{non] u/]sf] k|f/lDes s/ lgwf{/0f sfg"g ;Ddt g} /x]sf]n] clGtd

152
 s/ lgwf{/0f ug'{ kg]{ cj:yf /x]sf] 5 . s/ lgwf{/0f ug'{ kg]{ ;fdfGo ldlt @)&$.)$.!( ut]
;dfKt x'G5 . k|f/lDes s/ lgwf{/0f u/]sf] / s/ lgwf{/0f ul/;Sg' kg]{ ;do u0fgf ubf{ ^
dlxgf !( lbg af+sL /x]sf] 5 .
csf]{tkm{ cbfntdf larf/fwLg /x]sf] ;dosf] u0fgf ubf{ -ldlt @)&@.)(.#) b]lv @)&#.)!.#)
;Dd_ ! jif{ * dlxgf x'G5 . cbfntdf larf/fwLg /x]sf] cjlw ! jif{ * dlxgf eP tfklg ;f]
k'/} cjlwnfO{ xbDofbsf] ?kdf a'em\g' x'+b}g . cbfntdf d'2f ljrf/fwLg gePsf] eP s/ lgwf{/0f
ug{‘ kg]{ cjlw hDdf ^ dlxgf !( lbg dfq af+sL /x]sf] x'+bf k|:t't ljifodf cbfntaf6 km};nf
sfof{nodf k|fKt ePsf] ldltn] ^ dlxgf !( lbgleq s/ lgwf{/0f u/L ;Sg'kb{5 .
o;sf] cy{ s/ ljj/0f k]z u/]sf] ldltn] $ jif{leq Ps k6s dfq s/ lgwf{/0f x'g] eGg] rf+xL
xf]Og . s/ clws[tn] Ps k6s s/ lgwf{/0f ul/;s]kl5 pQm s/bftfn] 36L s/ lgwf{/0f u/]sf]
k|dfl0ft ug]{ yk tYo k|df0f km]nf k/]df s/ ljj/0f k]z u/]sf] rf/ jif{leq hlt;'s} k6s klg
s/ lgwf{/0f ug{ ;Sb5 .
t/ s'g} JolQmn] em'7f n]vf jf sfuhft tof/ u/L jf hfn;fhL u/L 36L s/ bflvnf u/]sf]
cj:yf ePdf ljefusf] cfb]zn] h'g;'s} avt 36L ePsf] s/ lgwf{/0f u/L c;'n pk/ ug{
;lsg] Joj:yf P]gn] u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf @) sf] pkbkmf -$s_ df b]xfo
adf]lhdsf] Joj:yf /x]sf] 5M
bkmf @) -$s_ pkbkmf -$_ df h'g;'s} s'/f n]lvPsf] ePtfklg s'g} JolQmn] em'¶f
n]vf jf aLhs jf cGo sfuhft tof/ u/L jf hfn;fhL u/L s/ 5n]sf] /x]5 eg] h'g;'s}
jvt ljefun] k'gM s/ lgwf{/0f ug{ cfb]z lbg ;Sg]5 .
s'g} JolQmn] em'¶f n]vf jf aLhs jf cGo sfuhft tof/ u/L jf hfn;fhL u/L s/ 5n]sf]
/x]5 eg] lghsf] xsdf $ jif{sf] ;do ;Ldf nfu" x'b}g. s/bftfn] em'7[f n]vf jf aLhs jf
cGo sfuhft tof/ u/L jf hfn;fhL u/L s/ 5n]sf] eGg] ljZjf; ug'{ kg]{ dgfl;a cfwf/ /
sf/0f ePdf ;f] pNn]v u/L ;DalGwt sfof{non] ljefu ;dIf s/ lgwf{/0f ug{ cg'dlt df+u
ub}{ cg'/f]w u/]df ljefun] h'g;'s} avt s/ lgwf{/0f gePsf] JolQmsf] s/ lgwf{/0f ug{ jf s/
lgwf{/0f ePsf] JolQmsf] k'gM s/ lgwf{/0f ug{ cfb]z lbg ;Sg]5 .
(=(= hf+r tyf k/LIf0fsf] clwsf/M
P]gn] s/bftfnfO{ cfkm\gf] sf/f]jf/sf] 3f]if0ff u/L cfkm}n] cfkm\gf] s/ lgwf{/0f ug{] clwsf/ /
bfloTj lbPsf] 5 . P]gn] lbPsf] o:tf] clwsf/ b'?kof]u u/L jf bfloTjsf] lgjf{x gu/L s/ 5Ng]
jf s/ r'xfj6 ug]{ k|a[ltnfO{ lg?T;flxt ug{ To:tf JolQmsf] s/ lgwf{/0f ug{ kfpg] clwsf/
P]gn] s/ clws[tnfO{ lbPsf] 5 . o;/L s/ lgwf{/0f ubf{ s/ clws[tn] k|df0fsf] ef/ k'¥ofpg'
kg]{ cyf{t s/ lgwf{/0f ug'{ kg]{ cfwf/ / sf/0f k|dfl0ft ug'{ kg]{ x'G5 . o; k|of]hgsf] nflu s/
clws[tn] To:tf] JolQmsf] sf/f]jf/ / sf/f]jf/;+u ;DalGwt ;a't k|df0f tyf sfuhftx?sf]
k/LIf0f ug'{ cfjZos x'G5 . oxL cfjZostfnfO{ b[li6ut u/L P]gn] s'g} s/bftfsf] s/
bfloTjsf] ;DaGwdf hf+r tyf k/LIf0f ug]{ k|of]hgsf] nflu s/ clws[tnfO{ laleGg lsl;dsf

153
clwsf/x? k|bfg u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf @#, @# u, bkmf @# 3 / bkmf #! n]
u/]sf] Aoj:yf lgDgfg';f/ /x]sf 5g\M
bkmf @# hf+r tyf k/LIf0f ;DjGwL clwsf/M -!_ o; P]g adf]lhd btf{ ug'{ kg]{ s/bftfn]
btf{ gu/L s/ nfUg] sf/f]jf/ u/]sf] 5 eGg] s'/fdf ljZjf; ug'{ kg]{ dgfl;a cfwf/df s/
clws[tn] hf+ra'em ug{ ;Sg]5 .
-@_ pkbkmf -!_ adf]lhd hf+ra'em ug]{, btf{ ePsf] JolQmn] bkmf !* adf]lhd k]z
u/]sf] s/ ljj/0f hf+r ug]{ / bkmf @) adf]lhd s/ lgwf{/0f ug]{ k|of]hgsf] nflu s/
clws[tnfO{ b]xfo adf]lhdsf] clwsf/ x'g]5M
-s_ s/ bfloTj;+u ;DalGwt j:t'x?, :yfg, sfuhft, n]vf tyf clen]v hf+r ug]{,
-v_ s/bftfsf] sf/f]jf/ :yn jf o; P]g cGtu{t s;"/ dflgg] sfo{l;t ;DalGwt
k|df0fx? x'g ;Sg] ;Defjgf ePsf cGo :ynx?df vfgtnf;L lng],
-u_ cfkm\gf] st{Ao kfngsf] l;nl;nfdf s'g} clen]v, lstfa, vftf, sfuhftx? tof/
ug]{ jf ltgLx?df ljj/0f eg]{ JolQm;+u hfgsf/L df+u ug]{,
-3_ s/bftfsf] sf/f]jf/ :yn jf ;f];+u ;DalGwt cGo :yndf /x]sf] s'g} sfuhft,
lstfa tyf clen]vnfO{ x6fpg], jf sAhf ug]{ jf cGoq n}hfg ;Sb5 .
-8=_ s/bftfsf] sf/f]jf/ ;+rfng ug]{ :yfg jf cfGtl/s sfof{nodf jf cGo s'g} :
yfgdf n]vf k/LIf0f ug{ ;Sb5 .
s/ clws[tn] s/bftfsf] sf/f]jf/sf] ;DaGwdf a}+s tyf ljQLo ;+:yf nufotsf JolQm;+u
s'g} s/bftfsf] ;"rgf tyf hfgsf/L df+u u/]df To:tf] ;"rgf jf hfgsf/L pknAw u/fpg
;DalGwt JolQm jf ;+:yfsf] st{Ao / ;"rgf df+u ug{ ;Sg] clwsf/ s/ clws[tsf] /x]sf] 5 .
o; ;DaGwdf bkmf @# sf] pkbkmf -#_ n] b]xfo adf]lhdsf] Joj:yf u/]sf] 5 M
bkmf @#-#_ s/ clws[tn] a}+s tyf ljlQo ;+:yf nufot s'g} JolQm;Fu s'g} s/bftfsf]
sf/f]jf/sf] ;DaGwdf s'g} s'/fsf] hfgsf/L dfu u/]df To:tf] ;"rgf s/ clws[tnfO{ lbg'
To:tf] JolQmsf] st{Jo x'g]5 .
s'g} JolQmn] k|rlnt ahf/ d"NoeGbf laqmL d"No Go'g b]vfO{ Go'g aLhsLs/0f u/L s'g} j:t' laqmL
u/]df df}Hbftdf af+sL /x]sf] j:t' /f]Ssf /fvL Go'g aLhsLs/0f u/L laqmL u/]sf] d"Nodf ljefu jf
cfGtl/s /fh:j sfof{non] v/Lb ug{ jf u/fpg ;S5 . olb To:tf] JolQmn] j:t' laqmL ug{ dGh'/
gu/]df To:tf] j:t' cfkm\gf] sAhfdf lnO{ Go'g aLhsLs/0f u/L laqmL u/]sf] d"Nosf] cfwf/df u0fgf
u/L To:tf] JolQmn] e'QmfgL lng cfPsf] avt e'QmfgL lbg' kg]{ Joj:yf] 5 . o; ;DaGwdf P]gsf]
bkmf @# u= df b]xfo adf]lhdsf] Joj:yf /x]sf] 5 M
bkmf @#u= Go"g aLhsLs/0fsf j:t' v/Lb ug]{ -!_M s'g} JolQmn] k|rlnt ahf/ d"NoeGbf
laqmL d"No sd b]vfO{ Go'g aLhsLs/0f u/L s'g} j:t' laqmL u/]df k|rlnt sfg'gdf hg';'s}
s'/f n]lvPsf] eP tfklg To;/L Go'g aLhsLs/0f u/L laqmL u/]sf] To:t} k|s[ltsf] df}Hbftdf
af+sL /x]sf] j:t' s/ clws[tn] /f]Ssf /fvL Go'g aLhsLs/0f u/L laqmL u/]sf] d"Nodf laefu
jf cfGtl/s /fh:j sfof{non] v/Lb ug{ jf u/fpg ;Sg]5 .
154
 -@_ pkbkmf -!_ adf]lhd laefu jf sfof{non] j:t' v/Lb ubf{ jf u/fp+bf To:tf]
JolQmn] j:t' laqmL ug{ dGh'/ gu/]df ljefu jf sfof{non] To:tf] j:t' cfkm\gf] sAhfdf lnO{
Go'g aLhsLs/0f u/L laqmL u/]sf] d"Nosf] cfwf/df u0fgf u/L To:tf] JolQmn] e'QmfgL lng
cfPsf] avt e'QmfgL lbg' kg]{5 .
-#_ pkbkmf -!_ / -@_ adf]lhd v/Lb u/]sf] jf v/Lb ug{ nufPsf] j:t' dxflgb]{zsn]
tf]s]sf] d"No tyf k|lqmof cg';f/ laqmL ug{ jf u/fpg ;lsg]5 .
uDeL/ k|sl[ tsf]] s/ 5nL ug]{ JolQm jf Joj;fosf] ;DjGwdf s/ k|zf;gn] 5fglag ug{ nfu]sf]
jf ul//x]sf] eGg] ljifodf To:tf s/ 5nL ug]{ JolQm ljb]z efuL hfg] ;Defjgf ePsf] cj:yfdf
cfsl:ds ?kdf sf/jfxL ug'k{ b{5 . s/ 5nL sf/f]jf/ u/]sf] / t'?Gt} s]xL sf/jfxL gu/]df cleo'Qm
efuL hfg] jf s;"/sf] ;a't k|df0f ufoa x'g] ;Defjgf b]lvPdf dxflgb]z { ssf] :jLs[lt lnO{ s/
clws[tn] sf/f]jf/:yn l;naGbL ug],{ pks/0f jf clen]v sAhfdf lng], a}s + vftf /f]Ssf /fVg],
5lnPsf] s/ a/fa/sf] /sd krf{ v8f u/L gub w/f}6L jf h]yfhdfgL df+u ug]{ / ;f] adf]lhd
w/f}6L jf h]yfhdfgL lbg g;Sg] eP y'gfdf /fVg] h:tf sfo{jfxL ug'k{ b{5 . o; ;DaGwdf P]gsf]
bkmf @#3= tyf bkmf #! df b]xfo adf]lhdsf] Joj:yf /x]sf] 5 M
bkmf @#3= y'gfdf /fVg jf sJhf ug{ jf w/f}6 dfu ug{ ;lsg]M -!_ s'g} JolQm, kmd{, sDkgL
jf ;+:yfn] s/ 5nL sf/f]jf/ u/]sf] / t'?Gt s'g} sf/afxL gu/]df cleo'Qm efuL hfg] jf
s;"/sf] ;a't k|df0f ufoa x'g] ;Defjgf b]v]df dxflgb]{zssf] :jLs[lt lnO{ s/ clws[tn]
b]xfosf sfdx? ug{ u/fpg ;Sg]5 M–
-s_ sf/f]jf/ :yndf lznjGbL ug{,
-v_ ljB'tLo pks/0f tyf ;f] sf] clen]v sAhf ug{,
-u_ s;"/ u/]sf] eGg] s'/fsf] ljZjf; nfu]sf] JolQmaf6 5lnPsf] s/ j/fj/sf] /sd krf{
v8f u/L gub w/f}6L jf h]yf hdfgL dfu ug{ ,
-3_ s/bftfsf] gfddf /x]sf] a}+s vftf tLg dlxgf;Ddsf] nflu /f]Ssf /fVg .
t/ s/ lgwf{/0f k|s[of k"/f gePsf] cj:yfdf dxflgb]{zssf] :jLs[ltdf yk tLg dlxgfsf]
nflu a}+s vftf /f]Ssf /fVg ;lsg]5 .
-ª_ v08 -u_ adf]lhd gub w/f}6L g/fv]df jf h]yf hdfgL glbPdf To:tf] w/f}6L g/fv]df
jf h]yf hdfgL glbP;Dd Ps k6sdf kGw| lbgdf ga9\g] u/L a9Ldf k}tfnL; lbg y'gfdf
/fVg .
bkmf @# -@_ o; P]g adf]lhd s;"/sf] txlssftsf] ;DaGwdf s/ clws[tnfO{ k|rlnt
sfg"g adf]lhd k|x/LnfO{ eP ;/xsf] clwsf/ x'g]5 .
bkmf #!= cbfntnfO{ eP ;/xsf] clwsf/ x'gM] o; P]gsf] k|of]hgsf] nflu s/ clws[tnfO{
;DalGwt JolQmnfO{ lemsfpg], aofg u/fpg], k|df0f a'em\g] / lnvtx? k]z ug{ nufpg]
;DaGwdf cbfntnfO{ eP ;/xsf] clwsf/ x'g]5 .

155
 s/ 5nL ;DaGwL 5fglag ubf{ jf s/ c;'nL ubf{ vfgtnf;L ug'{ kg]{ cj:yf l;h{gf ePdf
sfg"gn] lgwf{/0f u/]sf] sfo{ljlw Pj+ sfo{ k|lqmof cjnDag ug'{kb{5 . o; ;DaGwdf lgod
%% n] b]xfo adf]lhdsf] Joj:yf u/]sf] 5 M
lgod %% vfgtnf;Lsf] sfo{ljlwM -!_ P]gsf] bkmf @# sf] pkbkmf -@_ sf] v08 -v_ adf]lhd
vfgtnf;L lng' kbf{ b]xfo adf]lhd ug'{ kg]{5M
-s_ h'g ljifosf] ;DaGwdf vfgtnf;L ug{ nfu]sf] xf] ;f] ljifo;+u ;DalGwt s'g}
sfuhft jf j:t' s'g} 3/ jf c? s'g} 7fp“df km]nf kg]{ ;Defjgf 5 egL ljZjf; ug'{ kg]{
dgfl;a dflkmssf] sf/0f ePdf / ;f] j:t' ;f] 3/ jf 7fp+sf] t'?Gt tnf;L glnPsf] v08df
k|fKt gx'g] cfz+sf ePdf jf hf+r ug{ tTsfn} cfjZos ePdf s/ clws[tn] cfkm} jf cGo
sd{rf/L v6fO{ To:tf] 3/ jf :yfgsf] tnf;L lng jf lng nufpg ;Sg]5 .
-v_ v08 -s_ adf]lhd tnf;L lng] 3/ jf :yndf a;f]af; ul/cfPsf jf ;f] 3/ jf
:ynsf] wgL jf ;+/IfsnfO{ tnf;L lng] JolQmn] tnf;L lng vf]h]sf] sf/0f vf]nL ;f] s'/fsf]
;"rgf lbg' kg]{5 / ;f] adf]lhd ;"rgf kfPkl5 To:tf] JolQmn] tnf;L lng cfpg] JolQmnfO{
To:tf] 3/ jf :yndf k|j]z ug{ lbg' kg]{5 .
-u_ v08 -v_ adf]lhd tnf;L lng] 3/ jf 7fp+df j:g] jf ;+/Ifsn] tnf;L lng cfPsf
JolQmnfO{ o:tf] 3/ jf :yndf k|j]z ug{ glbPdf tnf;L lng] JolQmn] ;f] 3/ jf :yndf /x]
a;]sf :jf:gL dflg;x?nfO{ Toxf+af6 x6\g] ;"rgf / dgfl;a ;do lbO{ cfjZostf cg';f/
s'g} em\ofn 9f]sf, 5]l:sgL vf]nL, tf]8L leq k;L tnf;L lng ;Sg]5 .
-3_ v08 -u_ adf]lhd tnf;L ln+bf ;DalGwt ufp+ ljsf; ;ldlt, dxf . pkdxf .
gu/kflnsfsf] slDtdf Ps hgf ;b:o jf :yfgLo b'O{ hgf JolQm jf 3/wgL jf p;sf] Ps
hgf k|ltlglw jf s'g} Ps hgf ;fIfL /fvL tnf;L lng' kg]{5 .
-8=_ v08 -3_ adf]lhd ;fIfL a:g] dflg; km]nf gk/]df jf ;fIfL a:g OGsf/ u/]df
;f]xL Joxf]/fsf] s}lkmot hgfO{ tnf;L lng] JolQmn] ;xL 5fk u/]kl5 v08 -u_ sf] k|lqmof k"/f
ePsf] dflgg]5 .
-r_ o; lgod adf]lhd tnf;L ln+bf s'g} dflg;sf] z/L/sf] tnf;L lng' k/]df ;f]
;d]t lng ;lsg]5 / tnf;L lng' kg]{ JolQm :jf:gL dflg; ePdf lghsf] tnf;L :jf:gL
dflg;af6} lng' kg]{5 .
-5_ o; lgod adf]lhd tnf;L ln+bf k|fKt ePsf dfnj:t' jf sfuhftsf] ljj/0f tof/
u/L tLg lbgleq ljefu ;dIf k]z ug'{ kg]{5 .
(=!) s/ lgwf{/0f k|lqmof M
s/bftfn] laqmL sf/f]jf/ n'sfPsf], Go'g aLhsLs/0f u/]sf]] jf s/bftfn] P]gsf] bkmf !&
adf]lhd bfjL ug{ kfpg] s/eGbf a9L s/ s6[L bfjL u/L ltg'{ kg]{ s/bfloTj Go'g u/]sf],
jf d"No clej[l4 s/ P]g tyf lgodfjnLn] tf]s]sf] Joj:yfx?sf] pNn+3g u/]sf] kfOPdf s/
clws[tn] s/ lgwf{/0f ub{5 . s'g} s/ cjlwdf s/bftfn] s/ ljj/0f dfkm{t 3f]if0ff u/]sf] s/

156
bfloTj eGbf a9L s/bfloTj l;h{gf x'g] cj:yf /x]df s/bftfn] 3f]if0ff u/]sf] s/eGbf a9L
x'g] s/ /sdnfO{ dfq s/ lgwf{/0f cfb]zdf ;dfj]z ul/G5 . s/bftfn] s/ ljj/0fdf 3f]if0ff
ul/;s]sf] /sd afx]s yk /sd -Additional Value_ df dfq s/ lgwf{/0f ul/G5 . d"No
clej[l4 s/ lgwf{/0f s""n d"No -Gross Value_ df ul/b}g .
o;} u/L s/ lgwf{/0f ubf{ h'g s/ cjlwdf s/bftfn] 3f]if0ff u/]sf] sf/f]jf/ eGbf a9L sf/f]jf/
ePsf] k'li6 ePsf] jf h'g s/ cjlwdf kfpg' kg]{ eGbf a9L s/ s6[L bfjL u/L s/bfloTj sd
x'g] u/L s/ ljj/0f k]z u/]sf] eGg] olsg u/L ;f] s/ cjlw hgfO{ s/ lgwf{/0f ul/G5 .
s/ lgwf{/0f ubf{ yk l;h{gf ePsf] s/ /sdsf] cltl/Qm P]gsf] bkmf !( adf]lhd yk b:t'/, bkmf
@^ adf]lhd Aofh / bkmf @( adf]lhdsf] hl/jfgf u0fgf u/L s"n " s/ bfloTj lgwf{/0f ug'k{ b{5 .
pkef]Qmaf6 s/ ;+sng u/L s/ 5Ng] jf r'xfj6 ug]{ p2]Zon] laqmL, v/Lb jf cGo kIfdf s'g}
k|aGw u/L s/bftfn] cfkm\gf] s/ bfloTjnfO{ Go'g u/]sf] k'li6 ePdf To:tf s/bftfnfO{ s/sf]
cltl/Qm laQLo ef/ yk ug{ ykb:t'/, Aofh / hl/jfgfsf] Joj:yf ul/Psf] 5 . s/ lgwf{/0f
ul/Psf] s/ cjlwdf s/bftfn] ltg'{ kg]{ /sd -Output Tax_ eGbf s/ s6[L kfpg' kg]{ /sd
-Input Tax_ a9L ePdf To:tf] cj:yfnfO{ qm]l86sf] cj:yf elgG5 / o:tf] qm]l86 cj:yfdf
ePsf] eP ;f] cj:yfdf P]gsf] bkmf !( adf]lhdsf] yk b:t'/ / bkmf @^ adf]lhdsf] Aofh cfslif{t
x'b+ g} . t/ bkmf @( adf]lhdsf] hl/jfgf cfslif{t x'G5 .
s/ lgwf{/0f ug'{k"j{ s/bftfsf] sf/f]jf/sf] k/LIf0f ul/G5 . s/ k/LIf0f sfo{ ;dfKt ePkl5 s/
lgwf{/0f x'g' kg]{ cj:yf b]lvPdf s/ clws[tn] s/ lgwf{/0f ug'{ kg]{ cfwf/ / sf/0fx? pNn]v
u/L ;f] s/ lgwf{/0f x'g gkg]{ s'g} ;a't k|df0f eP !% lbgleq k]z ug{ ;DalGwt JolQmnfO{
;'lrt ug'{kb{5 . o; ;DaGwdf P]gsf] bkmf @)-%_ df b]xfosf] Joj:yf /x]sf] 5M
bkmf @) -%_ M o; bkmf adf]lhd s/ lgwf{/0f ubf{ s/ clws[tn] ;DalGwt JolQmnfO{ cfˆgf]
;kmfO{ k]z ug{ kGw| lbgsf] Dofb lbg' kg]{5 .
pko'{Qm adf]lhd s/ clws[tn] hf/L ug]{ s/ lgwf{/0fsf] ;'rgf ;DaGwdf lgodfjnLsf] lgod
@(-!_ / @(-@_ df lgDg Joj:yf 5 M
lgod @( s/ clws[tn] s/ lgwf{/0f ug{ ;Sg]M -!_ P]gsf] bkmf @) sf] pkbkmf -!_ df pNn]lvt
cj:yf k/L ;f]xL bkmfsf] pkbkmf -@_ adf]lhdsf cfwf/x?sf cltl/Qm ahf/ d"No jf s/ lgwf{/0f
ul/g'kg{] sf/f]jf/;+u ;DalGwt cGo s'g} ;"rgf jf hfgsf/Lsf cfwf/df ;d]t s/ clws[tn] s/
lgwf{/0f u/L cg';r " L !@ sf] 9fFrfdf s/ lgwf{/0f cfb]z hf/L ug{ ;Sg]5 .
-@_ pklgod -!_ adf]lhd s/ clws[tn] hf/L u/]sf] s/ lgwf{/0f cfb]z pk/ cfkm\gf] ;kmfO{df
k|df0f k]z ug{ ;DalGwt s/bftfnfO{ kGw| lbgsf] Dofb lbg' kg{]5 .
s'g} JolQmsf] s/ lgwf{/0f ug'k{ j" { ;DalGwt JolQmnfO{ hfgsf/L lbO{ s/ lgwf{/0f x'g gkg]{ s'g}
cfwf/ / k|df0f eP ;f] cfwf/ / k|df0f ;lxt lnlvt ?kdf ;kmfO{ k]z ug{ Dofb lbg' kg]{ sfg"gL
Joj:yf /x]sf] 5 . o; Joj:yfn] s/bftfnfO{ ;'gjfOsf] df}sf -right to hearing_ k|bfg u/L
k|fs[lts Gofosf] l;4fGt -principle of natural justice_ nfO{ cjnDag u/]sf] 5 .

157
o;/L lbPsf] Dofb jf ;doleq s/bftfn] s/ lgwf{/0f x'g gkg]{ egL s'g} cfwf/ / k|df0f;lxt
lnlvt hjfkm k]z u/]df jf gu/]df k]z eP ;Ddsf ;a't k|df0f / hjfkmsf] 5fglag u/L
lgodfjnlsf] cg';"rL !@v sf] 9fFrfdf clGtd s/ lgwf{/0f cfb]z hf/L ug'{kb{5 . o;
;DaGwdf lgodfjnLsf] lgod @(-#_ n] b]xfo adf]lhdsf] Joj:yf u/]sf] 5 M
lgod @( -#_ pklgod -@_ adf]lhdsf] Dofbleq ;DalGwt s/bftfaf6 ;kmfOdf k]z x'g
cfPsf] k|df0fx? pko'Qm b]v]df ;f]xL cfwf/df s/ clws[tn] pklgod -!_ adf]lhd s/ lgwf{/0f
u/L s/ lgwf{/0f cfb]z hf/L ug{‘ kg{]5 . o;/L s/ lgwf{/0f cfb]z hf/L ubf{ ;f] cfb]zdf cfb]z
hf/L ePsf] ldlt;Dd P]gsf] bkmf !( sf] pkbkmf -@_ / -#_ adf]lhd nfUg] yk b:t'/ / bkmf
@^ cg';f/ nfUg] Jofhsf] /sd ;d]t ;dfj]z ug{‘ kg{]5 .
:kli6s/0fM M Jofhsf] u0fgf ubf{ k|lt dlxgf afx| v08sf] Ps v08sf] cfwf/df ul/g] 5 .
s/bftfn] k]z u/]sf] k|f/lDes s/ lgwf{/0f cfb]z pk/sf] hjfkmaf6 ;fljssf] k|f/lDes
s/ lgwf{/0f cfb]zdf s'g} ;+zf]wg ug'{ kg]{ ePdf ;+zf]wg u/L / ;+zf]wg ug{ gkg]{ ePdf
;f]xL adf]lhd clGtd s/ lgwf{/0f ug'{kb{5 . s/bftfn] Dofbleq ;a't k|df0f jf hjfkm k]z
gu/]df ;fljssf] k|f/lDes s/ lgwf{/0f cfb]z adf]lhdsf] /sd g} clGtd s/ lgwf{/0fsf]
/sd sfod x'g hfG5 . t/ k|f/lDes s/ lgwf{/0f / clGtd s/ lgwf{/0f cfb]z hf/L ePsf]
cjlwdf x'g] km/ssf] sf/0fn] clGtd s/ lgwf{/0f cfb]z cg';f/sf] yk b:t'/ / Aofh eg]
k|f/lDes s/ lgwf{/0f cfb]zdf pNn]v ePsf] yk b:t'/ / AofheGbf a9L x'g ;Sb5 .
s/ clws[tn] hf/L u/]sf] clGtd s/ lgwf{/0f cfb]zsf ;DaGwdf s/bftfsf] lrQ ga'em]df ;f]
s/ lgwf{/0f cfb]zsf lj?4df dxflgb]{zs ;dIf k|zf;sLo k'g/fjnf]sgsf] nflu lga]bg lbg
;Sg] x'+bf pQm sfg'gL Joj:yfsf] af/]df ;d]t s/bftfnfO{ hfgsf/L lbg'kb{5 . o; ;DaGwdf
lgDg pbfx/0fn] cem k|i6 kfg]{5 M
pbfx/0f (=$
dfgf}+ >L /fd :6f]/sf] s/ k/LIf0f ubf{ b]xfosf ;"rgf tyf tYox? kfOPsf] /x]5 .
>fj0f !(, @)&@ df >L/fd :6f]/sf dflnsn] b]xfosf ;fdfg cfkm\gf] 3/df :jo+ k|of]u
u/]sf] /x]5 .
§ lrgL @ xhf/, rfdn # xhf/, bfn ! xhf/
>fj0f @(, @)&@ df :6f]/n] k}7f/L u/]sf] ;fdfgdWo] cfkmgL >LdtLsf] k;ndf b]xfosf
;fdfg :yfgfGt/0f u/]sf] / pQm ;fdfg >LdtLsf] k;naf6 laqmL eP5 .
§ ;6{ ! nfv, k]G6 ! nfv
:jo+ k|of]u u/]sf] / cfk\mgL >LdtLsf] k;ndf :yfgfGt/0f u/]sf] ;fdfgsf] laqmL aLhs hf/L
u/]sf] gkfOPsf]]n] ;f]sf] bkmf @) cg';f/ s/ lgwf{/0f ug{‘kg{] b]lvG5 .
pk/f]Qm ;fdfgdWo] lrgL, ;6{ / k]G6 s/nfUg] j:t' b]lvof] eg] rfdn, bfn s/ 5'6 j:t'
b]lvof] . s/ nfUg] j:t'sf] xsdf b]xfo cg';f/ s/ lgwf{/0f ug{'kb{5 . s/ 5'6 laqmLsf] xsdf
s/ n]vf k/LIf0fdf pNn]v u/L s/bftfn] ;f] cf=a=sf] a'emfpg] cfo ljj/0fdf ;f] laqmL
;dfj]z u/] gu/]sf] ?h' u/L gu/]sf] ePdf s/of]Uo cfodf yk ug{‘kg{] b]lvG5 .
158
 s/ cjlw @)&@ >fj0f
l;=g+= ljj/0f /sd ?=
! lrgL laqmL ?= 2,000
@ ;6{ laqmL ?= 1,00,000
# k]G6 laqmL ?= 1,00,000
$ laqmL aLhs hf/L gu/]sf] hDdf s/of]Uo j:t'sf] laqmL ?= 2,02,000
% cf};t d"No clej[l4 k|ltzt -cg'dflgt_ !) % n] 20,200
^ hDdf s/of]Uo laqmL 2,22,200
& !# % n] nfUg] d"No clej[l4 s/ ?= 28,886
* P]gsf] bkmf @(-@s_ cg';f/ zt k|ltzn] hl/jfgf ?= 28,886
s/bftf pQm cjlwdf qm]l86 cj:yfdf /x]sf]n] bkmf !( cg';f/ yk b:t'/ /
bkmf @^ cg';f/ Jofh nfUg] b]lvPg .
( 0
s/bftf 8]lj6 cj:yfdf ePdf pk/f]Qm bkmf cg';f/ yk b:t'/ / Jofh u0fgf
ug{‘kb{5 .
hDdf c;'n ug{‘kg{] s/ / hl/jfgf /sd ?= 57,772

-cIf/]kL ?k}+of ;GtfpGg xhf/ ;ft;o axQ/ dfq_

cg';"rL 12
-lgod 29 sf] pklgod -1_ ;+u ;DalGwt_
g]kfn ;/sf/
cy{ dGqfno
cfGtl/s /fh:j ljefu
sfof{noM cfGtl/s /fh:j sfof{no, sf&df)*f}+ If]q g+= 1
k|f/lDes s/ lgwf{/)f cfb]z

>L /fdx/L cof{n ldltM 2072.09.03

-1_ s/bftfsf] gfdM >L/fd :^f];{
-2_ s/bftfsf] &]ufgfM sf&df)*f}+ dxfgu/kflnsf
#/ g++= 325 gj#'DtL dfu{
j*f g+= 22, k'tnL;*s
sf&df)*f}+ lhNnf
-3_ s/bftfsf] btf{ gDa/M 300067895
-4_ s/ lgwf{/)f ePsf] cjlwM >fj)f 2072 .
-5_ s/ lgwf{/)f ug{] P]gsf] bkmf 20 tyf lgodfjnLsf] lgod 29-1_ ;+u ;DalGwt .
lgDgfg';f/sf] s/ /sd ?= 57,772 -cIf/]kL ;GtfpGg xhf/ ;ft;o axQ/ dfq_ ltg{'
gkg{] cyjf kl/jt{g ug{'kg{] s'g} &f]; k|df)f eP kq k|fKt ug''{ ePsf] 15 lbgleq s/

159
clws[t ;dIf k]z ug{'xf]nf . cGoyf of] cfb]z k|fKt ug{'ePsf] 15 lbgleq g]kfn ;/sf/sf]
;j{;l`rt sf]ifdf bflvnf x'g] u/L aa/dxn, sf&df)*f}+ l:yt sfof{no kl/;/ leq /x]sf]
Pe/]i^ a}+s ln= df a}+s / gub bflvnf ug{!xf]nf .
s/ lgwf{/)f ug{' kg{] sf/)fx?
s_ laqmL cg';f/ aLhs hf/L gu/L em'§f s/ ljj/)f k]z u/]sf] .
ldlt 2072.09.25 ;Ddsf] Jofh / hl/jfgf u)fgf ul/Psf] % .

==================
s/ cjlw s/ clws[t

qm= s/ s/ lgwf{/)f yk
df/rf} jif{ hl/jfgf Jofh hDdf
;+= cjlw ePsf] /sd b:t'/

1 df >fj)f 2072 28,886 28,886 0 0 57,772

2
3

hDdf 28,886 28,886 0 0 57,772

gf]^M s[kof ¥)FfTds c+s ePdf sf]i&leq /sd pNn]v ug{'xf]nf

sfof{no k|of]hgsf nflu dfq

sDKo'/ k|ljli^

ldlt M ======================= clws[tsf] b:tvt

(=!! yk b:t'/ / Jofhsf] u0fgfM

s/bftfn] s/ cjlw ;dfKt ePsf] @% lbgleq s/ ljj/0f / s/ bflvnf ug'{kb{5 . pQm
cjlwdf s/ bflvnf gu/]df s/ cjlw ;dfKt ePsf] @^ cf}+ lbgb]lv ltg'{kg]{ s/df jflif{s !)
k|ltztsf b/n] b}lgs lx;fa u/L ykb:t'/ nfUg] Joj:yf P]gn] u/]sf] 5 . o; ;DaGwdf P]gsf]
bkmf !( sf] pkbkmf -@_ df b]xfosf] Joj:yf /x]sf] 5 .
bkmf !(-@_ s/bftfn] pkbkmf -!_ df pNn]lvt Dofbleq a'emfpg' kg]{ s/ ga'emfPdf afFsL
/x]sf] s/ /sddf jflif{s bz k|ltztsf b/n] yk b:t'/ nfUg]5 .
o;} u/L tf]lsPsf] Dofbleq s/ bflvnf gu/]df jflif{s !% k|ltztsf b/n] dfl;s ?kdf u0fgf
u/L Aofh ;d]t bflvnf ug'{kb{5 . o; ;DaGwdf P]gsf] bkmf @^ df lgDg Joj:yf ul/Psf] 5 M
bkmf @^ JofhM -!_ s/ nufot o; P]g adf]lhd a'emfpg' kg]{ s'g} /sd Dofb leq bflvnf
gu/]df To:tf] Dofb gf3]sf] ldltb]lv a'emfpg afFsL /sddf Aofh nfUg]5 . To:tf] Aofh

160
 bkmf #!-s_ adf]lhd k|zf;sLo k'g/fjnf]sg / bkmf #@ adf]lhd k'g/fj]bgsf] nflu lgj]bg
lbPsf] cj:yfdf klg u0fgf ul/g]5 .
-@_ pkbkmf -!_ sf] k|of]hgsf] nflu Aofhsf] b/ jflif{s kGw| k|ltzt x'g]5 .
o; ;DaGwdf lgDg pbfx/0fn] cem k|i6 kfg]{5 M
pbfx/0f (=%
dfgf}+ s'g} s/bftfn] h]i7 dlxgfsf] s/ ljj/0f cg';f/ a'emfpg' kg{] s/ ?= %),))) efb| @%
ut] bflvnf u/]df lghsf] yk b:t'/ / Jofhsf] u0fgf lgDgfg';f/ x'G5 .
yk b:t'/sf] u0fgf
c;f/ @% ut]leq bflvnf ug'{ kg]{ s/ ?=%),))) efb| @% bflvnf u/]sf] sf/0fn] c;f/ @^
b]lv efb| @% ut];Dd ^@ lbgsf] jflif{s !) k|ltztsf b/n] x'g] ykb:t'/ ?=*$(
Jofhsf] u0fgf
c;f/ @^ ut]b]lv >fj0f @% ut];Dd ! dlxgf l9nf bflvnf
>fj0f @^ ut]b]lv efb| @% ut];Dd ! dlxgf l9nf bflvnf
hDdf l9nf bflvnf dlxgf @ -efb| @^ df a'emfPsf] eP yk ! dlxgf ;d]t # dlxgfsf] Jofh
u0fgfx'g]_
ltg{'kg{] s/sf] /sd ?= %),)))
jflif{s !% k|ltztsf b/n] @ dlxgfsf] Aofh ?= !,@%)
hDdf s/ bfloTj
s/ M ?=%),)))
yk b:t'/ M ?=*$(
Jofh M ?= !,@%)
hDdf bfloTj M ?= %@,)((
(=!@ hl/jfgfsf] Joj:yf
d"No clej[l4 s/ P]g tyf lgodfjnLn] u/]sf Joj:yfx?sf] kl/kfngf gug]{ s/bftfnfO{ P]gsf]
bkmf @( adf]lhd hl/jfgf nfU5 . s'g} lglZrt s/ cjlwsf] nflu s/ lgwf{/0f ubf{ pQm s/
cjlwsf] nflu yk l;h{gf ePsf] s/ /sdsf] cfwf/df tyf P]g lgodsf] kfngf gu/]sf]n]
hl/jfgf tf]lsPsf] xsdf tf]lsPsf] cfwf/df hl/jfgf lgwf{/0f ul/G5 . s/ eGgfn] s/,
ykb:t'/, Aofh tyf hl/jfgf ;d]tnfO{ ;d]6]sf] x'+bf s/ lgwf{/0f ubf{ s] slt ykb:t'/, Aofh
tyf hl/jfgf nfUg] xf] ;f] ;d]t :ki6 v'nfO{ s/ lgwf{/0f cfb]z hf/L ug'{kb{5 .
(=!# s/ lgwf{/0fsf] ;"rgfsf] tfd]nL
sfof{non] hf/L u/]sf] s/ lgwf{/0f cfb]z jf ;"rgf ;DalGwt s/bftfn] k|fKt ug'n
{ fO{ ;"rgfsf]
tfd]nL elgG5 . sfof{non] s'g} s/bftfsf ;DaGwdf yk s/ bfloTj l;h{gf x'g] u/L hf/L u/]sf]

161
cfb]z ;f] s/bftfn] k|fKt u/]sf] x'g' kg]{ Joj:yf P]g tyf lgodfjnLn] u/]sf] 5 . o; ;DaGwdf
P]gsf] bkmf #^ tyf lgodfjnLsf] lgod #! df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf #^ ;"rgfsf] tfd]nL M dxflgb]{zs jf s'g} s/ clws[tn] hf/L u/]sf] ;"rgf, cfb]z jf
sfuhft tf]lsP adf]lhdsf] k|lqmof k"/f ePkl5 tfd]nL ePsf] dflgg]5 .
o; ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod #! df b]xfo adf]lhdsf]
Joj:yf /x]sf] 5 M
lgod #! s/ lgwf{/0f cfb]zsf] ;"rgf k7fpg] sfo{ljlw -!_ M k|rlnt sfg"gdf h'g;'s}
s'/f n]lvPsf] eP tfklg s/ clws[tn] s/bftfnfO{ lgod @( adf]lhd s/ lgwf{/0f cfb]z
hf/L ubf{ To:tf] s/bftfsf] 7]ufgfdf /flvPsf] 6]lnkm\ofS;, 6]n]S;, jf To:t} ljB'tLo
pks/0fdfkm{t k7fPdf jf To:tf] cfb]z lgh jf lghsf] sfof{nodf a'emfPdf jf lghsf]
7]ufgfdf /lhi6/L u/L x'nfsdfkm{t k7fPdf /Ltk"j{s tfd]n ePsf] dflgg]5 .
-@_ pklgod -!_ adf]lhd s/ lgwf{/0f cfb]zsf] ;"rgf tfd]n x'g g;s]df s/
clws[tn] ;DalGwt s/bftfnfO{ /]l8of], 6]lnlehg jf /fli6«o:t/sf] s'g} kqklqsfdf tt\
;DaGwL cfb]zsf] ;"rgf k|;f/0f jf k|sfzg u/L ;f]sf] hfgsf/L u/fpg ;Sg]5 . To:tf]
cj:yfdf ;DalGwt s/bftfn] To:tf] hfgsf/L kfPsf] dflgg]5 .
s/ lgwf{/0f cfb]zn] s/bftfsf] gfp+df cltl/Qm s/ bfloTj l;h{gf u/]sf] x'G5 . o:tf]
s/ bfloTj s] slt sf/0fn] l;h{gf ePsf] xf] eGg] ljifodf ;DalGwt JolQmn] hfgsf/L
kfpg' lghsf] clwsf/ xf] . P]gsf] pko'{Qm Joj:yf x]bf{ s'g} JolQmsf] xsdf ul/Psf] s/
lgwf{/0fsf] hfgsf/L ;f] JolQmn] k|fKt gu?~h]n ;f] s/ lgwf{/0faf6 l;h{gf ePsf] s/
bfloTjn] j}wflgstf k|fKt ug{ ;Sb}g .
s/bftfsf] gfp+df hf/L ul/g] k|f/lDes s/ lgwf{/0f cfb]z jf clGtd s/ lgwf{/0f cfb]z jf
ljz]if cfb]z ;s];Dd ;DalGwt s/bftf jf lghsf] cflwsfl/s k|ltlglwnfO{ k|ToIf ?kdf
a'emfpg'kb{5 . s/bftf jf lghsf] k|ltlglwnfO{ k|ToIftM a'emfpg g;lsPdf sfof{nosf]
clen]vdf /x]sf] To:tf] s/bftfsf] 6]lnkm\ofS;, 6]n]S;, jf To:t} ljB'tLo pks/0fdfkm{t
k7fOPsf] jf To:tf] cfb]z lgh jf lghsf] sfof{nodf a'emfPsf] jf lghsf] 7]ufgfdf /lhi6/L
u/L x'nfsdfkm{t k7fPsf] ePdf ;f] ;"rgf s/bftfnfO{ l/tk"j{s tfd]n ePsf] cyf{t lgh s/
bftfn] a'lemlnPsf] dflgg] Joj:yf P]g tyf lgodfjnLn] u/]sf] 5 . t/ pko'{Qm cg';f/ Dofb
tfd]n ubf{ Dofb tfd]n ePsf] k|dfl0ft ug]{ b]xfosf] sfuhft kmfOn ;+nUg ug'{kb{5 .
-s_ s/bftf jf lghsf] k|ltlglwnfO{ k|ToIf?kdf a'emfOPsf] cj:yfdf ;DalGwt s/bftf jf
lghsf] k|ltlglwn] a'emL lnPsf] lg:;f,
-v_ s/bftfsf] sfof{nodf a'emfOPsf] cj:yfdf ;f] s/bftfsf] sd{rf/L jf sfof{nodf
pkl:yt /x]sf] JolQmn] a'emL lnPsf] lg:;f,
-u_ 6]lnkm\ofS;, 6]n]S;, jf To:t} ljB'tLo pks/0fdfkm{t k7fOPsf] ;"rgfsf] xsdf To:tf]
;"rgf s/bftfsf] ljB'tLo dfWoddf k|fKt ePsf] lg:;f,

162
 -3_ x'nfs jf s'l/o/dfkm{t tfd]nLsf] nflu k7fPsf] ePdf ;f] ;"rgf s/bftfn] x'nfs jf
s'l/o/af6 a'emL lnPsf] lg:;f .
pko'{Qm tl/sfaf6 s/bftfnfO{ s/ lgwf{/0f cfb]zsf] ;"rgf tfd]n ug{ g;lsPdf
s/ clws[tn] ;DalGwt s/bftfnfO{ /]l8of], 6]lnlehg jf /fli6«o:t/sf] s'g} kqklqsfdf
tt\;DaGwL cfb]zsf] ;"rgf k|;f/0f jf k|sfzg u/L ;f]sf] hfgsf/L u/fpg' kb{5 . To;/L
;"rgf ul/Psf] cj:yfdf ;DalGwt s/bftfn] hfgsf/L kfPsf] dflgG5 .
;fy} s/bftfn] ljB'tLo dfWodaf6 s/ ljj/0fx? bflvnf ub{5g\ / To; k|of]hgsf] nflu
cflwsfl/s?kdf uf]Ko zAb -Password) lng' kg]{ / s/bftfn] cfkm\gf] Od]n 7]ufgfaf6 s/
ljj/0f bflvnf ug]{ / ;DalGwt sfof{nodf k]z u/]sf] Od]n 7]ufgf s/ k|zf;gsf] ;'rgf
k|0ffnLdf ;'/lIft /xg] x'+bf pQm Od]n 7]ufgfdf ;'rgf tfd]nL u/]sf] cj:yfdf ;DalGwt
s/bftfn] hfgsf/L kfPsf] dflgg]5 .
(=!$ dxflgb]{zsn] s/ lgwf{/0f ug{ cfb]z lbg ;Sg] M
s'g} s/bftfsf] s/ lgwf{/0f ubf{ s/ clws[tn] P]g tyf lgodfjnLn] tf]s]sf k|lqmofx?
cjnDag tyf P]g tyf lgodfjnLn] lghnfO{ k|bfg u/]sf clwsf/x?sf] ;d'lrt k|of]u
u/L k'i6 cfwf/ tyf sf/0f v'nfO{ ug'{kb{5 . s'g} JolQmsf] s/ lgwf{/0f ug]{ l;nl;nfdf
clgoldt?kdf s/ lgwf{/0f x'g nfu]sf] 5 jf s'g} JolQmsf] s/ clws[tsf] nfk/jfxL
jf ablgotn] 36L s/ lgwf{/0f ePsf] eGg] hfgsf/L dxflgb]{zsnfO{ k|fKt ePdf To:tf]
clgoldttf jf q'l6nfO{ ;+zf]wg ug{ dxflgb]{zsn] cfb]z lbg ;Sg] Joj:yf P]gdf /x]sf] 5 .
o; ;DaGwdf P]gsf] bkmf #)s= df lgDg Joj:yf ul/Psf] 5 M
bkmf #)s= k'gM s/ lgwf{/0fsf] nflu cfb]z lbg ;Sg]M -!_ s/ lgwf{/0f eO g;Sb}
;f] s/ lgwf{/0f ;DaGwL s'g} sf/jfxL clgoldt x'g nfu]sf] 5 jf ePsf] 5 eGg] s'/f
dxflgb{]zsnfO{ k|fKt ;"rgfaf6 b]lvg cfPdf :ki6 sf/0f vf]nL krf{ v8f u/L dxflgb{]zsn]
k'gM s/ lgwf{/0f ug{ ;DalGwt s/ clws[tnfO{ lgb{]zg lbg jf cGo s'g} s/ clws[tnfO{
;f] sfd ug{ cfb]z lbg ;Sg]5 .
-@_ s/ clws[tn] nfk/jfxL jf ablgot ;fy s/ lgwf{/0f u/L s/sf] bfloTj 36\g
uPsf] b]lvPdf dxflgb{]zsn] To:tf] s/ lgwf{/0f cfb]zdf ;+zf]wg ug{ z'? s/ lgwf{/0f
ePsf] ldltaf6 rf/ jif{leq cfb]z lbg ;Sg]5 .
dxflgb{]zsn] ljefuLo k|d'vsf] x}l;otn] dftxtsf sfof{nosf ;a} sfd sf/jfxLsf] cg'udg
ug'{kb{5 . o;} qmddf dxflgb]{zsn] sfof{non] ug]{ s/ lgwf{/0fsf] ;d]t cg'udg ug{ ;Sg]
Joj:yf P]gn] u/]sf] 5] . P]gsf] o;Joj:yf cg';f/ b'O{j6f cj:yfdf dxflgb{]zsn] s/ lgwf{/0f
jf k'gM s/ lgwf{/0f ug{ dftxt sfof{nonfO{ cfb]z lbg ;Sg] Joj:yf /x]sf] 5 . klxnf], s'g}
s/bftfsf] s/ lgwf{/0f k|lqmofdf /x]sf] t/ clGtd lsgf/f eO{ g;s]sf] cj:yfdf ;f] s/
lgwf{/0f clgoldt x'g nfu]sf] eGg] ;"rgf jf hfgsf/L s'g} dfWodaf6 dxflgb]{zsnfO{ k|fKt
ePdf dxflgb]{zsn] ;DalGwt s/ clws[t jf cGo s/ clws[tnfO{ s/ lgwf{/0f jf k'gM s/
lgwf{/0f ug{ cfb]z lbg ;Sb5 . bf];|f] s'g} s/bftfsf] s/ lgwf{/0f ubf{ s'g} sf/0fn] 36L s/
163
 lgwf{/0f ePsf] ;"rgf jf hfgsf/L dxflgb]{zsnfO{ k|fKt ePdf To:tf] s/ lgwf{/0f cfb]zdf
;+zf]wg ug{ dxflgb]{zsn] cfb]z lbg ;Sg] Joj:yf ;d]t P]gn] u/]sf] 5 . t/ To:tf] cfb]z
lb+bf z'? s/ lgwf{/0f ePsf] ldltaf6 $ jif{leq lbO{ ;Sg'kb{5 .
(=!% s/ lgwf{/0f cfb]z adf]lhdsf] s/ bflvnf ug]{ M
s/bftfsf] sf/f]jf/ hf+r Pj+ 5fgljg u/] kZrft\ s/ lgwf{/0f u/L s'g} s/ bfloTj l;h{gf
ePsf] / pQm s/ lgwf{/0f cfb]zsf] ;"rgf s/bftfnfO{ tfd]nL ePsf] cj:yfdf dxflgb]{zs
;dIf k|zf;sLo k'g/fjnf]sg jf /fh:j Gofoflws/0fdf k'g/fj]bg d'2f btf{ u/]sf] jf cGo
cbfntdf d'2f bfo/ u/]sf] cj:yf afx]s cGo cj:yfdf pQm cfb]zdf pNn]v ul/Psf]
;dofjlwleq s/bftfn] pQm s/ bfloTj r'Qmf ug'{kb{5 . o; ;DaGwdf dNo clej[l4 s/
lgodfjnL, @)%# sf] lgod #) df b]xfo adf]lhdsf] Joj:yf /x]sf] 5 M
lgod #) s/, hl/jfgf, yk b:t'/ / Jofhsf] /sd a'emfpg' kg]{ M lgod @( adf]lhd hf/L
ePsf] s/ lgwf{/0f cfb]z adf]lhdsf] /sd ;DalGwt s/bftfn] To:tf] cfb]zdf plNnlvt
ldltleq ;DalGwt sfof{nodf bflvnf ug'{ kg]{5 .

164
 kl/R5]b !)
hl/jfgf tyf ;hfo

d"No clej[l4 s/ P]gn] d"No clej[l4 s/ nfUg] j:t' tyf ;]jfsf] sf/f]jf/ ug]{ JolQm jf s/bftfn]
kfngf ug'{ kg]{ ljleGg bfloTj lgwf{/0f u/]sf] 5 . P]gn] s/ nfUg] sf/f]jf/ ug]{ JolQm btf{ x'g' kg]{, btf{
ePsf] JolQmn] s/ ;+sng u/L cfjlws ?kdf s/ bflvnf ug'{ kg]{, aLhs hf/L u/L sf/f]jf/ ug'{ kg]{,
sf/f]jf/;+u ;DalGwt v/Lbdf lt/]sf] s/ dfq s6[L ug{‘kg]{, sf/f]jf/sf] clen]v cBfjlws /fVg' kg]{,
ahf/ d"Nodf sf/f]jf/ ug'{ kg]{h:tf bfloTj lgwf{/0f u/]sf] 5 . pko'{Qm cg';f/sf bfloTj k"/f gug]{
jf P]gsf cGo Joj:yfsf] pNn+3g ug]{ JolQmnfO{ ljleGg k|sf/sf hl/jfgf tyf ;hfo x'g] ls6fgL
Joj:yf P]gn] u/]sf] 5 . sfg"gsf] kl/kfngf ug]{ / gug]{ JolQmaLr lje]b gul/+bf sfg'gsf] kl/kfngf
ug]{ k|a[lQdf x|f; cfO{ s/ ;+sngdf k|lts""n c;/ kg{ ;Sg] cj:yfnfO{ b[li6ut u/L tyf sfg'gsf]
pNn+3g ubf{ ;hfosf] efuL x'g' kg]{ dfGotfnfO{ cfTd;ft\ u/L o:tf] hl/jfgf tyf ;hfosf] Joj:yf
ul/Psf] xf] . P]gsf Joj:yfsf] pNn+3g ug]{ JolQmnfO{ x'g] hl/jfgf tyf ;hfosf ;DaGwdf P]gsf] bkmf @( df
lj:t[t Joj:yf ul/Psf] 5 . P]gsf] Joj:yf cg';f/ s;"/ dflgg] cj:yf / To:tf] s;"/df x'g] hl/jfgf
tyf ;hfo ;DaGwdf o; kl/R5]bdf JofVof ul/Psf] 5 .
!)=! btf{ geO{ sf/f]jf/ u/]dfM
d"No clej[l4 s/ P]gn] s/ nfUg] egL tf]s]sf j:t' tyf ;]jfsf] sf/f]jf/ ug]{ JolQmn] btf{ eO{
sf/f]jf/ ug'{kb{5 . btf{ x'g gkg]{ egL P]g jf lgodfjnLaf6 tf]lsPsf JolQmafx]s s/ nfUg]
j:t' jf ;]jfsf] sf/f]jf/ ug]{ JolQmn] btf{ gu/L sf/f]jf/ u/]df o; P]g adf]lhd s;"/ u/]sf]
dflgg] Joj:yf /x]sf] 5 . btf{ ;DaGwdf P]gdf b]xfo adf]lhdsf] Joj:yf /x]sf]] 5M
bkmf %v= btf{ ug]{ cfb]z lbg ;Sg] M btf{ x'g' kg]{ JolQmn] btf{ gu/L s'g} sf/f]jf/ ul//x]sf] 5
eGg] s'/f s/ clws[tnfO{ dgfl;a nfu]df To:tf] JolQmnfO{ btf{ ug{ cfb]z lbg ;Sg]5 .
t/ bkmf ( adf]lhd tf]lsPsf] /sd;Ddsf] dfq sf/f]jf/ u/]sf] x'+bf btf{ x'g' gkg]{
eGg] lhls/ lng] JolQmn] btf{ ug{] cfb]z k|fKt ePsf] ldltn] tL; lbgleq ;f] s'/fsf] k|df0f
k]z ug'{ kg{]5 .
bkmf !) btf{ -!_ s'g} sf/f]jf/df ;+nUg x'g rfxg] JolQmn] sf/f]jf/ z'? x'g' eGbf cl3
sf/f]jf/ btf{sf] nflu tf]lsPsf] 9fFrfdf s/ clws[t ;dIf b/vf:t lbg' kg]{5 .
-@_ s'g} JolQmn] sf/f]jf/ u/]sf] j:t' jf ;]jfdf s/ nfUg] ePdf To;/L s/
nfu]sf] jf sf/f]jf/ ;~rfng u/]sf] ldltn] tL; lbgleq To:tf] sf/f]jf/ btf{sf]
nflu tf]lsPsf] 9fFrfdf s/ clws[t ;dIf b/vf:t lbg' kg]{5 M–
!)s= c:yfoL btf{ ;DaGwL ljz]if Joj:yfM -!_ c:yfoL ?kdf cfof]hgf ug]{ k|bz{gL, d]nf tyf
cGo o:t} sf/f]jf/sf] xsdf sf/f]jf/ z'? x'g' eGbf cufj} cfof]hs tyf ;f] cfof]hgfdf
s/ nfUg] j:t' jf ;]jfsf] sf/f]jf/ ug]{ d"No clej[l4 s/df btf{ gePsf Joj;foL tf]lsP
adf]lhd d"No clej[l4 s/df c:yfoL ?kdf btf{ x'g' kg]{5
165
 pko'{Qm sfg"gL Joj:yfsf] kl/kfngf gug]{ JolQmnfO{ x'g] hl/jfgfsf] ;DaGwdf P]gsf] bkmf @(
sf] pkbkmf -!_ sf] v08 -s_ n] b]xfo adf]lhdsf] Joj:yf u/]sf] 5M
bkmf @(-!_ -s_ M bkmf %-v_ adf]lhd btf{ ug{ s/ clws[tn] lbPsf] cfb]z jf bkmf !) sf]
pkbkmf -!_ jf -@_ pNn+3g u/]df jf bkmf !)-s_ sf] pkbkmf -!_ adf]lhd btf{ gePdf k|To]s
s/ cjlwsf] lgldQ b;xhf/ ?k}of+ .
o; ;DaGwdf lgDg pbfx/0fn] cem k|i6 kfg]{5 M
pbfx/0f !)=!
dfgf}+ xf]6]n l8nS; k|f=ln= d"No clej[l4 s/df btf{ /x]g5 . pQm k|f=ln=n] cfly{s jif{ @)&@.&#
sf] cfo ljj/0f @)&# >fj0f !) ut] k]z u/]sf] /x]5 . cfGtl/s /fh:j sfof{noaf6 @)&#
efb| % ut] ;f] cfo ljj/0fsf] b|'t s/ k/LIf0f ubf{ xf]6]nsf] laqmL ?= @* nfv /x]sf] b]lvof] .
pQm xf]6]n @)&# >fj0f !% ut] d"No clej[l4 s/df btf{ ePsf] /x]5 .
cfly{s jif{ @)&@.&# df j:t' tyf ;]jf ldl>t sf/f]af/ / ;]jfsf] xsdf sf/]af/ ;Ldf
-y|];xf]N8_ jflif{s ?=@) nfv tf]lsPsf] x'+bf ;f] xf]6]nn] cfkm\gf] sf/f]jf/ ?=@) nfv gf3]sf]
#) lbgleq d"No clej[l4 s/ k|of]hgsf] nflu btf{ x'g' kg]{df btf{ geO{ sf/f]jf/ u/]sf] k'li6
eof] . o:tf] cj:yfdf P]gsf] bkmf !)-!_ tyf lgodfjnLsf] lgod ^ / & cfslif{t x'g] x'+bf
pQm xf]6]nsf] sf/f]jf/ ?=@) nfv k'u]sf] ldlt olsg u/L ;f] ldlt kZrft\ ePsf] laqmL ?
* nfvnfO{ s/ ;lxtsf] d"No dfgL ;f] d"Nodf s/ leGgn] d"No clej[l4 s/ u0fgf u/L s/
lgwf{/0f ug'{kb{5 . s/ cjlw u0fgf ubf{ ;f] xf]6]nsf] sf/f]jf/ ?= @) nfv k'u]sf] ldlt olsg
u/L bkmf !( adf]lhd ykb:t'/, bkmf @^ adf]lhd Jofh tyf bkmf @(-!_-s_ adf]lhd k|To]s
s/ cjlwsf] lgldQ ?=!),))) hl/jfgf / bkmf @(-@_ adf]lhd ztk|ltzt hl/jfgf;lxt
s/lgwf{/0f ug'{kb{5 .
!)=@ btf{ ;DaGwL ;"rgfdf kl/jt{gsf] hfgsf/L glbPdf, sf/f]jf/:yn / zfvfdf btf{ k|df0fkq
g/fv]df / btf{ k|df0fkqsf] k|of]u ug'{ kg]{ egL tf]lsPsf] sfo{df k|of]u gu/]df M
d"No clej[l4 s/df btf{ ePsf s/bftfn] btf{ ubf{ k]z u/]sf] cfj]bgdf pNn]v ePsf lgh
tyf lghsf] sf/f]jf/;+u ;DalGwt ;"rgf tyf ljj/0fx?df s'g} kl/jt{g ePsf] v08df ;f]sf]
hfgsf/L ;DalGwt sfof{nonfO{ lbO{ clen]v cBfjlws ug'{ kg]{ Joj:yf 5 . o;} u/L btf{
k|df0fkqnfO{ ;a}n] b]Vg] u/L sf/f]jf/sf] d'Vo :yndf / zfvf sfof{no ePdftL zfvfx?df
s/ clws[tåf/f k|dfl0ft u/]sf] btf{sf] k|df0fkq ;a}n] b]lvg] 7f+pdf /fVg' kg]{ Joj:yf ;d]t
/x]sf] 5 . To:t} btf{ ePsf] JolQmn] cfkm\gf] btf{ gDa/sf] k|of]u d"No clej[l4 s/, cGtMz'Ns
/ eG;f/ ;DaGwL ;a} sf/f]jf/ nufot cfos/ ;DaGwL sfuhft a}+s tyf laQLo ;+:yfdf
C0fsf] nflu lbOg] lgj]bg ;d]tsf sfuhftdf k|of]u ug'{ kg]{ Joj:yf P]g tyf lgodn] u/]sf]
5 . pko'{Qm Joj:yfsf] kl/kfngf gug]{ JolQmnfO{ x'g] hl/jfgfsf ;DaGwdf P]gsf] bkmf @(
sf] pkbkmf -!_ sf] v08 -v_ df b]xfosf] Joj:yf /x]sf] 5M

166
 bkmf @(-!_-v_ bkmf !) sf] pkbkmf -%_, -^_ jf -&_ pNn+3g u/]df k6s} lkR5] Ps xhf/
?k}of“ .
!)=# s/kf6L g/fv]dfM
Joj;flos s/f]af/ ug]{ JolQmn] tf]lsP adf]lhdsf] 9f+rf, /+u / cfsf/df s/kf6L /fVg' kg]{ Joj:yf
lgodfjnLsf] lgod !$s df /x]sf] 5 . pko'Q{ m adf]lhd s/kf6L g/fVg] JolQmnfO{ x'g] hl/jfgfsf
;DaGwdf P]gsf] @( sf] pkbkmf -!_ sf] v08 -v!_ n] b]xfosf] Joj:yf u/]sf] 5M
@(-!_-v!_ of] P]g jf o; P]g adf]lhd ag]sf] lgodadf]lhd s/kf6L g/fv]df jf tf]lsPsf]
7fp+df /fVg' kg]{df g/fv]dfk6s} lkR5] b'O{ xhf/ ?k}of+ .
!)=$ s/ aLhs hf/L gu/]df / j:t' 9'jfgL ubf{ s/ aLhs ;fydf g/fv]dfM
d"No clej[l4 s/df btf{ ePsf JolQmn] j:t' jf ;]jf cfk"lt{ ubf{ clgjfo{ ?kdf s/ aLhs
hf/L ug'{kb{5 . j:t' jf ;]jf v/Lb ug]{ JolQmn] klg s/ aLhs df+u ug'{kb{5 . o;}u/L s/
nfUg] j:t' cf];f/ k;f/ jf 9'jfgL ubf{ s/ aLhs ;fydf /fVg' kg]{ Joj:yf P]gn] u/]sf] 5 .
o; ;DaGwdf P]gsf] bkmf !$ df b]xfosf] Joj:yf /x]sf] 5M
bkmf !$-!_ k|To]s btf{ ePsf] JolQmn] tf]lsP adf]lhdsf] cj:yfdf afx]s s'g} j:t' jf ;]jf
cfk"lt{ ubf{ k|fksnfO{ aLhs lbg' kg]{5 .
bkmf !$-$_ b; xhf/ ?k}of+eGbf a9Lsf] s/ nfUg] j:t' ljefun] tf]s]sf] If]q aflx/ 9'jfgL
ug]{n] s/ aLhs ;fydf /fVg' kg]{5 .
pko'{Qm st{Ao kfngf gu/]df x'g] hl/jfgf ;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!_ sf] v08
-u_ n] b]xfosf] Joj:yf u/]sf] 5M
bkmf @(-!_ -u_ bkmf !$ sf] pkbkmf -!_ / -$_ sf] Joj:yf pNn+3g u/]df k|To]s k6s
kf+rxhf/ ?k}of+ .
!)=% btf{ gePsf] JolQmn] s/ c;'n u/]dfM
;fdfGotof d"No clej[l4 s/df btf{ gePsf] JolQmn] s/ ;+sng ug{ x'+bg} . o; ;DaGwdf
P]gsf] bkmf !% df lgDg Joj:yf /x]sf] 5M
!%= btf{ gePsf] JolQmn] s/ p7fpg gx'g]M -!_ btf{ gePsf] JolQmn] s/ c;'n u/]sf] b]lvg]
s'g} aLhs jf sfuhft hf/L ug{ / s/ p7fpg x'+b}g .
-@_ btf{ gePsf] s'g} JolQmn] s/ p7fPdf To;/L p7fPsf] s/ lgwf{/0f u/L lghaf6 c;'n
pk/ ul/g]5 .
-#_ pkbkmf -!_ / -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg :yfgLo lgsfo jf g]kfnl:yt
cGt/f{li6«o ;+3;+:yf jf lgof]u jf g]kfn ;/sf/ jf d"No clej[l4 s/ gnfUg] j:t'sf]
sf/f]jf/ ug]{ ;fj{hlgs ;+:yfgx?n] d"No clej[l4 s/ nfUg] j:t' jf ;]jf laqmL ubf{ s/
c;'n pk/ ug'{ kg]{5 .

167
 P]gsf] pko'{Qm Joj:yfsf] kl/kfngf gu/L bkmf !% sf] pkbkmf -#_ df plNnlvt s'g} lgsfo
jf ;+3;+:yf afx]s btf{ gePsf] s'g} JolQmn] s/ c;'n pk/ u/]df x'g] hl/jfgfsf] ;DaGwdf
P]gsf] bkmf @( sf] pkbkmf -!_ sf] v08 -3_ n] b]xfosf] Joj:yf u/]sf] 5M
bkmf @(-!_-3_ bkmf !% pNn+3g u/]df p7fPsf] s/sf] zt k|ltzt /sd .
P]gsf] pko'{Qm Joj:yf cg';f/ s'g} btf{ gePsf] JolQmn] s/of]Uo j:t' jf ;]jfsf] cfk"lt{ ubf{
s/ c;'n pk/ u/]df lghn] c;'n pk/ u/]sf] s/ a/fa/sf] /sd hl/jfgf ug'{kb{5 .
!)=^ btf{ ePsf] JolQmn] /fVg' kg]{ n]vf cBjflws g/fv]dfM
btf{ ePsf] s/bftfn] /fVg' kg]{ sf/f]jf/sf] clen]vsf ;DaGwdf P]g tyf lgodfjnLdf :
ki6 Joj:yf ul/Psf] 5 . o; ;DaGwdf P]gsf] bkmf !^ / lgodfjnLsf] lgod @# df pNn]v
ul/Psf] 5 . P]g tyf lgodfjnLsf] pko'{Qm k|fjwfg cg';f/ n]vf cBfjlws g/fVg], s/
clws[tnfO{ lg/LIf0f ug{ glbPdf To:tf] sfo{nfO{ P]gn] s;"/sf] ?kdf lnPsf] 5 . To:tf] s;"/
ug]{ JolQmnfO{ x'g] hl/jfgfsf] ;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!_ sf] v08 -ª_ df
b]xfosf] Joj:yf /x]sf] 5M
bkmf @(-!_-ª_ bkmf !^ sf] pkbkmf -!_ adf]lhd sf/f]jf/sf] n]vf cBfjlws g/fv]df b;xhf/
?k}of+ / sf/f]jf/sf] n]vf lg/LIf0f ug{ glbPdf k6s}lkR5] aL; xhf/ ?k}+of .
!)=& /fVg' kg]{ clen]v g/fv]df jf clen]vdf ;dfj]z x'g' kg]{ ;"rgf ;dfj]z gePdfM
d"No clej[l4 s/ P]g tyf lgodfjnLn] btf{jfn JolQmn] /fVg' kg]{ vftf, clen]v tyf cGo
;"rgfx?sf] ;DaGwdf bkmf !^ tyf lgodfjnLsf] lgod @# df Joj:yf u/]sf] 5 . P]g tyf
lgodfjnLsf] pko'Q{ m k|fjwfg cg';f/ clen]v g/fv]df, clen]vdf ;dfj]z x'g' kg]{ ;"rgf ;dfj]z
gu/]df To:tf] sfo{nfO{ P]gn] s;"/sf] ?kdf lnPsf] 5 . To:tf] s;"/ ug]{ JolQmnfO{ x'g] hl/jfgfsf]
;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!_ sf] v08 -r_ df b]xfosf] Joj:yf /x]sf] 5M
bkmf @(-!_-r_ bkmf !^ sf] pkbkmf -@_ pNn+3g u/]df kf+rxhf/ ?k}+of ;Dd .
!)=* v/Lb laqmL vftf k|dfl0ft gu/fPdf jf tf]lsPsf] cjlw;Dd n]vf ;'/lIft g/fv]dfM
d"No clej[l4 s/ P]g tyf lgodfjnLn] btf{jfn JolQmn] /fVg' kg]{ v/Lb tyf laqmL vftf s/
clws[taf6 k|dfl0ft u/fpg' kg]{ / d"No clej[l4 s/ k|of]hgsf nflu /flvPsf] n]vf 5 jif{;Dd
;'/lIft /fVg' kg]{ Joj:yf u/]sf] 5 . To:tf k|dfl0ft gu/fPsf] v/Lb tyf laqmL vftf k|of]u
ug]{ jf 5 jif{;Dd n]vf ;'/lIft ?kdf g/fVg] sfo{nfO{ P]gn] s;"/sf] ?kdf lnPsf] 5 . To:tf]
s;"/ ug]{ JolQmnfO{ x'g] hl/jfgfsf] ;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!_ sf] v08 -5_
df b]xfosf] Joj:yf /x]sf] 5MM
bkmf @(-!_-5_ bkmf !^ sf] pkbkmf -#_ jf -$_ pNn+3g u/]df b; xhf/ ?k+}of .
!)=( btf{ gePsf] JolQmn] v/Lb laqmL vftf g/fv]dfM
d"No clej[l4 s/ P]g tyf lgodfjnLn] s/ nfUg] j:t' jf ;]jfsf] sf/f]jf/ ug]{ t/ P]g tyf
lgodfjnLsf] k|fjwfg adf]lhd btf{ x'g' kg]{ st{Jo gePsf] sf/0fn] btf{ gePsf] JolQmn] klg
168
 v/Lb tyf laqmL vftf cfk}m+n] k|dfl0ft u/L /fVg' kg]{ Joj:yf -P]gsf] bkmf !^ sf] pkbkmf -!_
sf] v08 -#s_ n] u/]sf] 5 . To:tf v/Lb tyf laqmL vftf k|dfl0ft u/L k|of]u gug]{ sfo{nfO{
P]gn] s;"/sf] ?kdf lnPsf] 5 . To:tf] s;"/ ug]{ JolQmnfO{ x'g] hl/jfgfsf] ;DaGwdf P]gsf]
bkmf @( sf] pkbkmf -!_ sf] v08 -5!_ df b]xfosf] Joj:yf /x]sf] 5M
bkmf @(-!_-5!_ bkmf !^ sf] pkbkmf -#s_ pNn+3g u/]df k|To]s k6s Ps xhf/ ?k}+of .
!)=!) btf{ ePsf] JolQmn] tf]lsPsf] Dofbleq s/ ljj/0f k]z gu/]dfM
btf{ ePsf] JolQmn] k|To]s s/ cjlwsf] nflu ;f] s/ cjlw ;dfKt ePsf] @% lbg leq
;DalGwt cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{no jf s/ cjlw ;dfKt ePsf]
ldltn] !% lbg leq ;DalGwt sf]if tyf n]vf lgoGqs sfof{nodf clgjfo{ ?kdf s/ ljj/0f
k]z ug'{kb{5 . o;/L k]z ug'{kg]{ s/ ljj/0f tf]lsPsf] Dofb leq k]z gug]{ sfo{nfO{ P]gn]
s;"/sf] ?kdf lnPsf] 5 . To:tf] s;"/ ug]{ JolQmnfO{ x'g] hl/jfgfsf ;DaGwdf P]gsf] bkmf
@( sf] pkbkmf ! sf] v08 -h_ n] b]xfosf] Joj:yf u/]sf] 5 .
bkmf @(-!_-h_ bkmf !* sf] Joj:yf pNn+3g u/]df nfUg] s/sf] k|ltlbg )=)% k|ltzt jf
k|lt s/ cjlw Ps xhf/ ?k}+of dWo] h'g a9L x'G5 ;f] /sd .
pko'{Qm Joj:yf cg';f/ s'g} JolQmn] cfkm"n] k]z ug'{kg]{ ljj/0f tf]lsPsf] ldltdf tf]lsPsf]
lgsfodf k]z gu/]df ;f] ljj/0f adf]lhd lghnfO{ nfUg] s/sf] k|ltlbg )=)% k|ltzt jf
k|lt s/ cjlw cyf{t k|lt s/ ljj/0f Ps xhf/ ?k+}of dWo] h'g a9L x'G5 ;f] /sd hl/jfgf
ug'{kb{5 . o; ;DaGwdf lgDg pbfx/0fn] cem k|i6 kfg]{5 M
pbfx/0f !)=@
dfgf}+ /fdx/L 6«8] ;{ d"No clej[l4 s/df btf{ ePsf] s/bftf /x]5 . ;f] kmd{n] ldlt @)&@ >fj0f
dlxgfdf u/]sf] sf/f]jf/sf] cfwf/df d"No clej[l4 s/ ?= Ps s/f]8 tL; nfv ?k}of bflvnf
ug'k{ g]{ /x]5 . pQm s/bftfn] ldlt @)&@ sf] efb| @% ut] leq s/ ljj/0f a'emfpg' kg]d{ f
c;f]hsf] !) ut] dfq s/ ljj/0f a'emfPsf] /x]5 . o:tf] cj:yfdf pQm s/bftfn] tf]lsPsf]
cjlw eGbf !% lbg l9nf u/L s/ ljj/0f a'emfPsf] x'b+ f k|lt s/ cjlw ?= !,))).)) jf a'emfpg'
kg]{ d"No clej[l4 s/ ?= Ps s/f]8 tL; nfvsf] k|ltlbg )=)% k|ltztsf b/n] b}lgs x'g] ?=
^,%)).)) sf b/n] !% lbgsf] x'g] ?=(&,%)).)) dWo] h'g a9L x'G5 ;f] hl/jfgf ltg'k{ g]{ x'b+ f
?= (&,%)).)) hl/jfgf :j?k ltg'{ kb{5 .

!)=!! hfFr tyf k/LIf0f sfo{df c;xof]u jf afwf lj/f]w u/]dfM

btf{ ePsf] JolQmn] k]z u/]sf] s/ ljj/0f / bflvnf u/]sf] s/ 7Ls eP gePsf] tyf s'g}
JolQmn] btf{ geO{ s/ nfUg] sf/f]jf/ u/] gu/]sf] ;DaGwdf hf+r tyf k/LIf0f ug]{ clwsf/
P]gsf] bkmf @# n] s/ clws[tnfO{ k|bfg u/]sf] 5 . sfg"gk|bQ pQm clwsf/ adf]lhd s/
clws[tn] s'g} JolQmsf] n]vf jf sf/f]jf/sf] hf+r tyf k/LIf0f ug]{ sfo{df s'g} JolQmn] afwf
lj/f]w u/]df jf c;xof]u u/]df To:tf] sfo{nfO{ P]gn] s;"/sf] ?kdf lnPsf] 5 . To:tf] s;"/

169
 ug]{ JolQmnfO{ x'g] hl/jfgfsf] ;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!_ sf] v08 -em_ n]
b]xfosf] Joj:yf u/]sf] 5M
bkmf @(-!_-em_ bkmf @# adf]lhdsf] sfo{df afwf lj/f]w u/]df k6s} lkR5] kf+r xhf/ ?k+o} f .
!)=!@ btf{ ePsf] JolQmn] Go'g aLhsLs/0f u/]dfM
btf{ ePsf] JolQmn] s/ nfUg] j:t' tyf ;]jf cfk"lt{ ubf{ ahf/ d"Nodf aLhs hf/L ug'{kb{5 .
s'g} JolQmn] dgfl;a sf/0f a]u/ ahf/ d"NoeGbf 36L d"Nodf jf cfkm"n] k|fKt u/]sf] d"NoeGbf
36L d"Nodf j:t' jf ;]jfsf] aLhs hf/L u/]df To; sfo{nfO{ Go'g aLhsLs/0f elgG5 . s/of]Uo
j:t' tyf ;]jfsf] cfk"lt{ ubf{ ahf/ d"Nodf aLhs hf/L ug'{ kg]{ eGg] ;DaGwdf P]gsf] bkmf
!# tyf bkmf @#u= Pj+ lgodfjnLsf] lgod @@ n] :ki6 Joj:yf u/]sf] 5 . pko'{Qm Joj:yf
ljkl/t s'g} JolQmn] dgfl;a sf/0flagf k|rlnt ahf/ d"NoeGbf 36L d"Nodf aLhs hf/L
u/]df jf d"No jfkt k|fKt u/]sf] /sdeGbf 36L d"Nodf aLhs hf/L u/]df ;f] JolQmn] Go'g
aLhsLs/0f u/]sf] dflgg] / To:tf] sfo{ o; P]g adf]lhd s;"/ x'g] Joj:yf /x]sf] 5 . pQm
s;"/ ug]{ JolQmnfO{ x'g] hl/jfgfsf] ;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!_ sf] v08 -~f_
n] b]xfosf] Joj:yf u/]sf] 5M
bkmf @(-!_-`_ Go'g aLhsLs/0f u/L aLhs sf6]sf] kfOPdf k|To]s aLhssf] nflu b'O{ xhf/ ?k}of
jf pkbkmf -@_ adf]lhd nfUg] hl/jfgfdWo] h'g a9L x'G5 ;f] /sd hl/jfgf ul/g]5 .
t/ Go'g aLhsLs/0f ePsf] j:t' sfof{non] cfjZos ;Dem]df tf]lsP adf]lhd v/Lb ug{
u/fpg ;Sg]5 .
!)=!# P]g tyf lgodfjnLdf ePsf cGo Joj:yf pNn+3g u/]dfM
d"No clej[l4 s/ P]g, @)%@ tyf lgodfjnL, @)%# df pNn]v ePsf Joj:yfx?dWo] o;
kl/R5]bsf] cg'R5]b !)=! b]lv !)=!@ ;Dd / cg'R5]b !)=!$ b]lv !)=!& ;Dddf plNnlvt
Joj:yfx?afx]s cGo Joj:yfx? pNn+3g ePdf ;f] sfo{;d]t o; P]g adf]lhd s;"/ x'g] Joj:yf
/x]sf] 5 . To:tf] s;"/ ug]{ JolQmnfO{ x'g] hl/jfgfsf] ;DaGwdf P]gsf] bkmf @( sf] pkbkmf
-!_ sf] v08 -6_ df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf @(-!_-6_ of] P]g jf o; P]g cGtu{t ag]sf] lgod pNn+3g u/]df k6s}lkR5] Ps xhf/
?k}+of .
t/ s'g} s/ bfloTj l;h{gf x'g] cyf{t P]gsf] bkmf @) adf]lhd s/ lgwf{/0f x'g] ;d]tsf]
s;"/ u/]sf] JolQmsf] xsdf o; v08 adf]lhdsf] hl/jfgf gu/L P]gsf] bkmf @( sf] ljleGg
pkbkmfx?df plNnlvt hl/jfgfx?dWo] s;"/sf] k|s[lt tyf dfqf adf]lhd pko'Qm x'g] hl/jfgf
ug'{kb{5 .
!)=!$ sDKo'6/df /x]sf] tYof+s d]6\g jf ;Rofpg ;lsg] ;km\6j]o/ k|of]u u/]dfM
btf{ ePsf] JolQmn] ;DalGwt sfof{nosf] :jLs[lt lnO{ sDKo'6/sf] dfWodaf6 :jrflnt ?kdf
aLhs hf/L ug{ kfpg] Joj:yf P]gn] u/]sf] 5 . o;/L aLhs hf/L ug{ s'g} JolQmn] k|of]u
ug]{ ;km\6j]o/ sDKo'6/df /x]sf] hf/L ul/Psf laqmL aLhs ;DaGwL ;"rgf tyf tYof+s d]6\g
170
 jf ;+zf]wg ug{ g;lsg] lsl;dsf] x'g'kb{5 . t/ s'g} JolQmn] To:tf] ;"rgf jf tYof+s d]6\g
;lsg] lsl;dsf] ;km\6j]o/ k|of]u u/]df To; sfo{nfO{ o; P]gn] s;"/ dfg]sf] 5 . To:tf]
s;"/ ug]{ JolQmnfO{ x'g] hl/jfgfsf] ;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!_ sf] v08 -7_
df b]xfosf] Joj:yf /x]sf] 5M
bkmf @(-!_-7_ sDKo'6/ lalnË ug{ :jLs[lt lnPsf s/bftfn] tYof+s d]6\g tyf ;Rofpg
;lsg] ;km\6j]o/ k|of]u u/]sf] kfOPdf kf+r nfv ?k}of+ .
!)=!% :ki6 hl/jfgf tf]lsPsf] afx]s cGo s;"/ u/]dfM
P]gsf] bkmf @( sf] pkbkmf -!_ sf] v08 -s_ b]lv v08 -7_ ;Dd, bkmf @( sf] pkbkmf -!v_
tyf bkmf @( sf] pkbkmf -@_ n] tf]s]sf] hl/jfgf x'g] s;"/ afx]s s/sf] bfloTj 36fpg] u/L
s;}n] s'g} s;"/ u/]df x'g] hl/jfgf ;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!s_ df lgDg Joj:yf
ul/Psf] 5 .
bkmf @(-!s_ of] P]g jf o; P]g cGtu{t ag]sf] lgod kfngf gu/L s/sf] bfloTj 36fPdf s/
clws[tn] ljefun] tf]s]sf] cfwf/df s/ ljuf]sf] kRrL; k|ltzt;Dd hl/jfgf ug{ ;Sg]5 .
P]gsf] pko'{Qm Joj:yf adf]lhd ljefun] b]xfo cg';f/sf] s;"/df b]xfo adf]lhdsf] hl/jfgf
ug]{ u/L tf]s]sf] 5 M
pNn+3g ePsf]
s;"/sf] k|s[lt hl/jfgf
bkmf / lgod
! gkfpg] s/ s6[L bfjL u/]sf] cj:yfM
cf+lzs s/ s6[L bfjL ug'{ kg]{df k"/} a9L bfjL u/]sf] s/ bkmf !&-@_,
s
bfjL u/]sf] s6[Lsf] !% k|ltzt lgod $!-@
bkmf !&-#_,
;dfg'kflts s/ s6[L gu/]sf] jf ;xL a9L bfjL u/]sf] s/
v= lgod $)-#_,
gePsf] s6[Lsf] @) k|ltzt
lgod $)-$_
s/ s6[L ug{ gkfO{g] j:t' tyf ;]jfx?sf] bfjL u/]sf] s/ lgod #(-!_,

u s/ s6[L bfjL u/]sf] s6[Lsf] @) k|ltzt lgod #(-@_,

lgod$!-!_
sf/f]jf/;+u c;DalGwt j:t' tyf bfjL u/]sf] s/
3 lgod #(-!_-s_
;]jfx?sf] s/ s6[L bfjL u/]sf] s6[Lsf] @) k|ltzt
w/f}6Ldf /x]sf] /sdsf] s/ s6[L bfjL bfjL u/]sf] s/
8= bkmf !@-*_
u/]sf s6[Lsf] @ k|ltzt
a}+s Uof/]06Ldf cfoft ul/Psf] /sdsf] bfjL u/]sf] s/ lgod #(-!_-u_
r
s/ s6[L bfjL u/]sf] s6[Lsf] @) k|ltzt

171
 cGo kmd{ jf JolQmn] v/Lbdf lt/]sf] s/ bfjL u/]sf] s/ lgod #(-!_
5
s6[L bfjL u/]sf] s6[Lsf] @% k|ltzt -v_ / -u_
vr{ /sdx? -h:t}M eG;f/, clu|d
bfjL u/]sf] s/
h cfos/, ;]jf z'Ns cflb_ s/ s6[L bfjL bkmf !&-!_
s6[Lsf] @) k|ltzt
u/]sf]
! k|ltzt hl/jfgf
eljtJo k/]sf] k|df0f k]z ePsf] cj: u/L vftfdf k|ljli6
yfdf afx]s ;Ssn k|1fkgkq jf s/ / d"No clea[l4 lgod #(-!_
em
aLhs k]z gu/L k|ltlnkL k]z u/]sf] ePdf k|dfl0ft -v_ / -u_
cj:yfdf k|ltlnlksf] cfwf/
df s/ s6[L lbg]
bfjL u/]sf] /sdsf]
;+lIfKt s/ aLhsaf6 s/ s6[L bfjL
`= % k|ltzt hl/jfgf lgod !*-#_
u/]sf]
ug]{
@ laqmL sd b]vfO{ s/ 36fPsf] cj:yf
yk s/df @)
ul0ftLo q'6L h:t} hf]8 hDdfdf km/s k/]sf] P]gsf] bkmf @$-
s k|ltzt hl/jfgf
sf/0faf6 yk laqmL sfod ePsf] cj:yf !_ / -@_
ug]{
v g]kfn aflx/sf] btf{ gePsf] s'g} JolQmaf6 nfUg] s/sf] @% bkmf *-@_
;]jf k|fKt ug]{ btf{ ePsf] jf btf{ gePsf] k|ltzt
JolQmn] To:tf] ;]jfsf] d"No e'QmfgLsf avt
s/ lgwf{/0f / bflvnf gu/]df
u s'g} JolQmn] Joj;flos k|of]hgsf] nflu nfUg] s/sf] @% bkmf *-#_
lgdf{0f ul/g] krf; nfv ?k}of+ eGbf a9Lsf] k|ltzt
ejg jf o:t} ;+/rgf btf{ gePsf] JolQmaf6
lgdf{0f u/fO{ s/ bflvnf gu/]df
# cGo cj:yf M pko'{Qm s;"/ / P]gsf] bkmf yk s/df @%
@(-!_,bkmf @(-!v_/ bkmf @(-@_ adf]lhd k|ltzt
hl/jfgf ug'{ kg]{ s;"/ afx]s cGo s;"/ u/L
s;}n] s/ bfloTj 36fPsf] kfOPdf
!)=!^ v/Lb vftfdf pNn]v ePsf]eGbf a9L a:t' df}Hbft km]nf k/]df x'g] hl/jfgfM
s'g} JolQmsf] df}Hbft kl/If0f ubf{ lghn] v/Lb vftfdf b]vfPsf] v/Lb cg';f/ x'g] df}HbfteGbf
a9L df}Hbft km]nf k/]df x'g] hl/jfgfsf ;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!v_ n] b]xfosf]
Joa:yf u/]sf] 5 M
bkmf @(-!v_ s'g} s/bftfsf] df}Hbft kl/If0f ubf{ v/Lb vftfdf pNn]v ePsf]eGbf a9L a:t'
df}Hbft km]nf k/]df s/ clws[tn] To:tf] a:t'sf] cfDbfgL af+Wg nufO{ To;/L a9L km]nf k/]sf]
a:t'sf] ahf/ d"No sfod u/L ;f] d"Nosf] krf; k|ltztn] x'g] /sd hl/jfgf ug{ ;Sg]5 .
172
 P]gsf] pk/f]Qm Aoa:yf cg';f/ hl/jfgf ubf{ b]xfo adf]lhd ug]{‘ kb{5 M
-s_ d'=c=s/ P]g, @)%@ sf] cg';'rL ! df k/]sf j:t' jf ;]jfsf] sf/f]af/ u/]sf] sf/0fn]
d'=c=s/df btf{ gePsf jf d"=c=s/ btf{sf] y|];xf]N8 eGbf 36Lsf] sf/f]af/ eO{ d'=c=s/
df btf{ gePsf -:yfoL n]vf gDa/ dfq lnPsf_ s/bftfsf] xsdf P]gsf] pk/f]Qm Aoa:
yf nfu" gx'g] .
-v_ d"=c=s/ df btf{ ePsf d'=c=s/ nfUg] jf gnfUg] jf b'j} j:t' jf ;]jfsf] sf/f]af/ ug]{
s/bftfsf] xsdf d'=c=s/ nfUg] jf gnfUg] b'j} k|sf/sf j:t'sf] xsdf P]gsf] pk/f]Qm
Aoa:yf nfu" x'g] .
!)=!& ablgotk"0f{ 9+un] s/ 5Ng] s'g} s;""/ u/]df M
o; kl/R5]bsf] cg'R5]b !)=!% ;Dddf pNn]v ul/Psf cj:yf tyf s;"/ afx]s s/ 5Ng] dg;fo
jf lgot /fvL s'g} JolQmn] gSsnL >]:tf v8f u/L ( Manipulation of Account) jf jf:tljs
sf/f]jf/ eGbf 36L d"Nodf ljhs hf/L ug]{ h:tf hfn;fhLhGo sfo{ u/L s/ 5n]df jf s/ bfloTj
sd u/]df To:tf] sfo{nfO{ ablgotk"0f{ 9+un] s/ 5Ng] s;"/ u/]sf] dflgg] Joj:yf P]gn] u/]sf] 5 .
o:tf uDeL/ k|s[ltsf s;"/ u/L s/ 5Ng] JolQmnfO{ clwstd\ hl/jfgf tyf s}b ;d]t x'g] Joj:yf
P]gn] u/]sf] 5 . o:tf uDeL/ k|s[ltsf s;"/ ug]{ JolQmnfO{ x'g] hl/jfgf tyf ;hfosf ;DaGwdf
P]gsf] bkmf @( sf] pkbkmf -@_ n] b]xfo adf]lhdsf] Joj:yf u/]sf] 5 .
bkmf @(-@_ s'g} JolQmn] b]xfo adf]lhdsf s'g} s;"/ u/]df s/ clws[tn] To:tf] JolQmnfO{
s/ lauf]sf] zt k|ltzt /sd hl/jfgf jf 5 dlxgf;Dd s}b jfb'j} ;hfo ug{ ;Sg]5M
-s_ e'm¶f n]vf jf aLhs jf cGo sfuhft tof/ u/]df,
-v_ hfn;fhL u/L s/ 5n]df,
-u_ btf{ gePsf] JolQmn] btf{ ePsf] JolQm ;/x Jojxf/ u/]df,
-3_ bkmf @#u pNn+3g u/]df,
-ª_ bkmf #) sf] pNn+3g u/L sf/f]jf/ u/]df .
s'g} JolQmn] em'7f n]vf jf aLhs jf cGo sfuhft tof/ u/L, hfn;fhL u/L, btf{ gePsf]
JolQmn] s/ p7fO{, Go'g aLhsLs/0f u/L jf lgnDag ePsf] cjlwdf sf/f]jf/u/]df jf P]gsf
k|fjwfgx?sf] pNn+3g u/L s/ bfloTj sd u/]df jf s/ 5Ng] sfo{ u/]df To:tf] JolQmnfO{
lghsf] To:tf] sfo{n] sd ePsf] s/ bfloTj jf 5lnPsf] s/ a/fa/sf] /sd hl/jfgf jf ^
dlxgf;Dd s}b jf b'a} ;hfo ug{ ;lsg] Joj:yf P]gn] u/]sf] 5 .
!)=!* dltof/nfO{ ;hfo x'g]M
o; P]gdf plNnlvt s'g} s;"/ ug]{ JolQmnfO{ hfgfhfg jf nfk/jfxLj; To:tf] s;"/ ug{
;xof]u k'¥ofpg] JolQmnfO{ ;d]t ;hfo x'g] Joj:yf P]gn] u/]sf] 5 . ;f] ;DaGwdf P]gsf] bkmf
@( sf] pkbkmf -#_ df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf @(-#_ o; P]gdf plNnlvt s'g} s;"/ ug]{ JolQmnfO{ hfgfhfg jf nfk/jfxL u/L d2t
ug]{ jf ;xfotf lbg] jf b'?T;fxg ug]{ jf ;Nnfx lbg] dltof/nfO{ To:tf] JolQmn] sd lt/]sf]
s/sf] krf; k|ltzt /sd hl/jfgf nfUg]5 .

173
 o; P]g adf]lhd s/ bflvnf gug]{, em'7f jf e|dk"0f{ ljj/0f lbg], hfn;fhL ug]{, s/ k|zf;gdf
jfwf lj/f]w ug]{ jf cg'lrt k|efj kfg]{, clVtof/ k|fKt jf clVtof/ k|fKt gePsf] JolQmn]] s'g}
s;"/ ug]{ jf s'g} s;"/ ug{ dltof/L ug]{] tyf P]gsf] kfngf gug]{ h:tf s;"/ ug]{ JolQmnfO{
hfgfhfg jf nfk/jfxL u/L d2t ug]{, ;xfotf lbg], b'?T;fxg ug]{ jf ;Nnfx lbg] dltof/nfO{
To:tf] dltof/Lsf] sf/0faf6 36\g uPsf] s/sf] krf; k|ltzt hl/jfgf x'g] Joj:yf /x]sf] 5 .
!)=!( s;"/ :jLsf/ ug]{ JolQmnfO{ nfUg] hl/jfgfM
s'g} JolQmn] lgodfjnLsf] lgod @(-#_ adf]lhd clGtd s/ lgwf{/0f gx'+b} cfkm"n] P]gsf] bkmf
@( sf] pkbkmf -@_ sf] s'g} Ps jf PseGbf a9L s;"/ u/]sf] egL lnlvt ?kdf :jLsf/
u/]df ljefun] ;f] JolQmnfO{ To:tf] s;"/ u/] jfkt nfUg] hl/jfgfdf ga9\g] u/L hl/jfgf
/sd bflvnf ug{ cfb]z lbg ;Sg] Joj:yf P]gsf] bkmf @(s n] u/]sf] 5 . ;f] bkmfdf b]xfo
adf]lhdsf] Joj:yf /x]sf] 5M
bkmf @(s= ljefun] hl/jfgfsf] /sd bflvnf ug{ cfb]z lbg ;Sg]M -!_ o; P]gdf cGoq
h'g;'s} s'/f n]lvPsf] eP tfklg s'g} JolQmn] cfkm"n] bkmf @( sf] pkbkmf -@_ df pNn]v
ePsf] cGo s'g} Ps jf PseGbf a9L s;"/ u/]sf] egL sf/jfxLsf] k|lqmof z'? x'g' cufj}
lnlvt ?kdf :jLsf/ u/]df To:tf] s;"/ u/] jfkt nfUg] hl/jfgf /sddf ga9\g] u/L hl/
jfgf /sd bflvnf ug{ ljefun] To:tf] JolQmnfO{ cfb]z lbg ;Sg]5 .
-@_ ljefun] pkbkmf -!_ adf]lhdsf] cfb]z lb+bf To:tf] cfb]zdf To:tf] s;"/sf] ljj/0f,
a'emfpg' kg]{ hl/jfgf /sd / hl/jfgf /sd a'emfpg' kg]{ ldlt v'nfpg' kg]{5 .
pbfx/0f !)=#
ljj]s O08li6«h lnld6]8 d"Noclej[l4 s/df btf{ ePsf] s/bftf /x]5 . ;f] kmd{n] ldlt @)&@
j}zfv, h]i7 tyf cfiff9df gSsnL eG;f/ k|1fkg jgfO{ ejg lgdf{0fsf] nflu egL lgdf{0f
;fdfu|L| cfoft u/]sf] b]vfO{ ?= !) nfv d"No clej[l4 s/ qm]l86 lnPsf] /x]5 . sDkgLsf]
n]vf k/LIf0f ug]{ qmddf n]vf k/LIfsnfO{ o; ;DjGwdf hfgsf/L k|fKt eP5 / n]vf k/LIfsn]
o;sf] hfgsf/L sDkgLsf] cWoIfnfO{ lbPsf /x]5g . sDkgLsf] cWoIfn] of] hfgsf/L k|fKt
ePkl5 cfkm\gf] sDkgLn] d"No clej[l4 s/ 5nL u/]sf]n] o; jfkt s/ k|zf;gaf6 s'g}klg
;dodf 5fgljg x'g ;Sg] / ;f] sfo{ jfkt xb} ;Dd sf/jfxL x'g ;Sg] eon] sDkgLsf]
cWoIfn] sDkgLn] u/]sf] s;"/sf] lnlvt ;"rgf @)&@ cflZjg !% ut] s/ k|zf;gnfO{ lbP5g .
s/ k|zf;gn] ljj]s O08li6«h lnld6]8sf cWoIfn] cfkm\gf] sDkgLn] u/]sf] s;"/ :jLsf/ u/L
lbPsf] lnlvt lgj]bgsf] cfwf/df s/ k|zf;gn] P]gsf] bkmf @( s sf] Joj:yf cg';f/ 5nL
u/]sf] s/ /sd ? !) nfv tyf hl/jfgf jfkt ? !) nfv tyf s/ r'xfj6 u/]sf] s/ /sddf
P]gsf] bkmf !( cg';f/ nfUg] yk b:t'/ tyf P]gsf] bkmf @^ cg';f/ nfUg] Jofh u0fgf u/L
@)&@ sflt{s !% ut]leq bflvnf ug{ ;'rgf lbP5 . s/ k|zf;gn] lbPsf] cfb]z cg';f/sf]
sDkgLn] s/,hl/jfgf, yk z'Ns tyf Jofh bflvnf u/]sf]n] ljj]s O08li6«h lnld6]8nfO{
plNnlvt o; s;"/ jfkt cGo hl/jfgf tyf ;hfo ug'{ kb}{g .

174
-#_ ljefun] o; bkmf adf]lhd lbPsf] cfb]z clGtd x'g]5 .
bkmf @( n] ljefun] lbPsf] cfb]zdf s;"/sf] ljj/0f, a'emfpg' kg{] hl/jfgfsf] /sd /
hl/jfgf a'emfpg' kg]{ ldlt v'nfpg' kg]{ Joj:yf ;d]t u/]sf] 5 . P]gsf] o; bkmf adf]lhd
ljefun] lbPsf] cfb]z cg';f/ hl/jfgf bflvnf ug]{ JolQmsf xsdf ljefun] To;/L lbPsf]
cfb]z clGtd x'g] cyf{t\ ;f] cfb]z pk/ ;f] JolQmn] o; P]gsf] bkmf #!s adf]lhd k|zf;sLo
k'g/fjnf]sgsf] lgj]bg lbg kfp+b}g .

175
 kl/R5]b !!
k|zf;sLo k'g/fjnf]sg / k'g/fj]bg

d"No clej[l4 s/ P]g, @)%@ n] Goflos pkrf/nfO{ >[+vnfsf] ?kdf c+ufNg' kg]{ Joj:yf u/]sf] 5 .
o; cg';f/ dsf{ k/]sf] 7fGg] s/bftfn] klxn] cfGtl/s /fh:j ljefusf dxflgb]{zs ;dIf k|zf;sLo
k'g/fjnf]sgsf nflu lgj]bg lbg'kb{5 . lglZrt ;dodf ljefuaf6 pkrf/ gkfP jf ToxfFaf6
ePsf] lg0f{odf lrQ ga'em]df s/bftfn] /fh:j Gofoflws/0fdf k'g/fj]bg ug{ ;Qm5 . k|zf;sLo
k'g/fjnf]sg ;DaGwL k|lqmof o;} P]g adf]lhd / /fh:j Gofoflws/0fdf k'g/fj]bg ug]{ / To;df
;'gjfO{ ug]{ k|lqmof / zt{x? /fh:j Gofoflws/0f P]g, @)#! / /fh:j Gofoflws/0f lgodfjnL, @)#)
åf/f Jojl:yt ul/Psf 5g\ . P]gsf] bkmf #!s / bkmf #@ df k'g/fanf]sg / k'g/fa]bg ;DaGwdf s/
clws[t jf cfGtl/s /fh:j sfof{no jf 7"nf s/bftf sfof{no jf cfGtl/s /fh:j ljefu jf s/
clws[tsf] clwsf/ k|of]u ug{ kfpg] u/L g]kfn ;/sf/n] tf]s]sf] cGo s'g} clws[tåf/f ePsf s/
lgwf{/0fsf] lg0f{oaf6 lrQ ga'emfpg] s/bftfnfO{ pkrf/ vf]Hg], k|fKt ug]{ k|lqmof / zt{x? lgwf{/0f
ul/Psf 5g\ . cfGtl/s /fh:j laefusf] dxflgb]{zs ;dIf k'g/fanf]sg ug]{ / /fh:j Gofoflws/0f
;dIf k'g/fa]bg hfg ;Sg] k|fjwfgsf ;DaGwdf la:t[t AofVof o; kl/R5]bdf ul/Psf] 5 .
!!=! k|zf;sLo k'g/fjnf]sgsf] cf}lrTo M
s/ clws[t jf ljefuåf/f ePsf s/ lgwf{/0fsf lg0f{ox?nfO{ k|zf;lgs tj/af6 5fgljg
ug]{ Pj+ sfg"g ;Ddt eP gePsf] x]l/g] k|lqmofnfO{ k|zf;sLo k'g/fjnf]sg elgG5 .
o;/L 5fglagsf cfwf/df To:tf lg0f{ox? sfg"g ;Ddt ePsf] gb]lvPsf] xb;Dd To:tf
lg0f{ox? ab/ ul/G5 . tNnf] clwsf/Ln] k|lqmofx? af/] 1fgsf] cefjdf, k|fljlws÷ul0ftLo
q'6Lx? u/]sf]df, nfk/jfxL jf bIftfsf] cefjdf u/]sf] q'6Lx? dflyNnf] clwsf/L
-dxflgb]{zs_ n] ;RofO{ ;du| cfGtl/s /fh:j ljefu Ps Plss[t lgsfosf] tkm{af6
s/bftfnfO{ ;se/ ;d'lrt Gofo k|bfg ug]{ x]t'n] tTsfn k'g/fjnf]sgsf] ;'lawf k|bfg
ug{ of] Joj:yf ul/Psf] xf] . o;jf6 Psflt/ s/ clws[tjf6 ul/Psf] ulNt cfGtl/s
?kdf ;Rofpg] cj:yf /xG5 eg] csf]{lt/ s/bftfn] l56f] 5l/tf] ?kdf Gofo kfpg] ;+efjgf
/xG5 .
!!=@ k|zf;sLo k'g/fjnf]sgsf] k|lqmofut Joj:yfM
k|zf;sLo k'g/fjnf]sgsf] nflu s/bftfn] lgj]bg k]z ubf{ ckgfpg' kg]{ k|lqmofut Joj:yf,
cfGtl/s /fh:j ljefun] pQm lgjb]g pk/ ug'{ kg]{ sf/jfxL / lg0f{o ug'{ kg]{ cjlw cflbsf
Joj:yfdf lgDg Joj:yf /x]sf] 5 M
!!=@=! k|zf;sLo k'g/fjnf]sgsf nflu lbOg] lgj]bg
k|zf;sLo k'g/fjnf]sgsf nflu lbOg] lgj]bgsf ;DaGwdf P]gsf] bkmf #!s= sf] pkbkmf -!_,
pkbkmf -@_, pkbkmf -^_ tyf pkbkmf -&_ df lgDgfg';f/sf] Aoa:yf /x]sf] 5 M

176
#!s= k|zf;sLo k'g/fjnf]sgsf] nflu lgj]bg lbg ;Sg] M -!_ s/ clws[tn] u/]sf] s/
lgwf{/0fsf] lg0f{opk/ lrQ ga'em\g] JolStn] To:tf] lg0f{osf] ;"rgf kfPsf] ldltn] tL;
lbgleq To:tf] lg0f{o lj?4 dxflgb]{zs ;dIf lgj]bg lbg ;Sg]5 .
-@_ pkbkmf -!_ adf]lhd lgj]bg lbg] Dofb u'lh|g uO{ s'g} s/bftfn] Dofb yksf] nflu
Dofb u'lh|Psf] ldltn] ;ft lbgleq lgj]bg lbPdf ljefun] Dofb u'h|]sf] ldltaf6 a9Ldf tL;
lbgsf] Dofb yk ug{ ;Sg]5 .
-^_ pkbkmf -!_ adf]lhd lgj]bg lbg] s/bftfn] lgwf{l/t s/ /sd dWo] ljjfb/lxt
s/ /sd a'emfO ljjflbt s/ /sdsf] Ps ltxfO{ /sd gub bflvnf ug'{ kg]5{ .
-&_ pkbkmf -!_ adf]lhd bflvnf ug'k{ g]{ /sd lgj]bg lbg' eGbf cuf8L g} a9L bflvnf
u/]sf] /x]5 eg] To:tf] /sdn] vfd];Ddsf] /sd s6fO{ af+sL /sd dfq bflvnf ug'{ kg]5 { .
-*_ o; bkmf adf]lhd bflvnf u/]sf] /sd d'2fsf] clGtd lsgf/f gnfu] ;Dd lkmtf{
x'g] 5}g .
k|zf;sLo k'g/fjnf]sgsf nflu ljefu ;dIf lgj]bg lbg'kb{5 . To:tf] lgj]bg bfo/ ug{
lgDg sfo{ljwL k"/f ug'{kb{5 M
!_ s/ clws[tn] u/]sf] s/ lgwf{/0fsf] lg0f{odf lrQ ga'em] ;f] lj?4 dfq lgj]bg lbg'
kb{5 .
@_ lgj]bg lbFbf To:tf] lg0f{osf] ;"rgf kfPsf] #) lbg leq lbg' kb{5 . s'g} sf/0fn] lgj]bg
lbg] pQm Dofb u'h|g uPdf ;f] Dofb u'h|]sf ldltn] ;ft lbg leq} Dofb yk dfUg
lgj]bg lbg ;lsG5 .
#_ Dofb yksf] nflu k/]sf] lgj]bgdf ljefun] 5fgljg ug'{kb{5 . To;/L 5fgljg ubf{
Dofb u'h|]sf] dgfl;j sf/0f b]lvPdf Dofb u'h|]sf] ldltaf6 a9Ldf tL; lbg ;Dd
ljefun] Dofb yk u/L lbg ;Qm5 .
$_ Dofb yksf] nflu k/]sf] lgj]bgdf Dofb yk ug}{ k5{ eGg] clgjfo{tf x'Fb}g . sf/0f
dgfl;a gnfu]df laefun] Dofb yk gug{ ;Qm5 . t/ To;/L Dofb yk gePdf ;f]sf]
lnlvt hfgsf/L lgj]bsnfO{ lbg'k5{ .
%_ k|zf;sLo k'g/fjnf]sgsf nflu lbOg] lgj]bgkqsf] 9fFrf / To;df v'nfpg'kg]{ ljifo
af/] d"No clej[l4 s/ P]g lgoddf s'g} pNn]v ePsf] kfOb}g . o;f] x'Fbf ;fdfGo rng
rlNtsf] 9fFrfdf lgj]bg n]Vg ;lsG5 . lgj]bgdf lgj]bsnfO{ s/ clws[tsf]] lg0f{on]
d"No clej[l4 s/ P]g tyf d"No clej[l4 s/ lgodfjnLsf] s'g s'g Joj:yf s] s;/L
pNn+3g eP/ lgj]bsnfO{ s] slt / s] s:tf] dsf{ k/]sf] xf] ;f] ljifo v'nfpgsf
;fy} k'g/fjnf]sg x'g kg]{ cfwf/ / sf/0f :ki6 ?kdf pNn]v ug'{k5{ . ;fdfGotM
o:tf] lgj]bgdf s] slt s/, Aofh, z'Ns nfUg' kg]{ lyof] jf nfUg' kg]{ lyPg jf slt
a9L nufOof] eGg] s'/f vf]Ng' k5{ .

177
 ^_ d"No clej[l4 s/ P]g cGtu{tsf ;a} s'/fx? s/ nfUg] sf/f]jf/ / s/ nfUg] j:t' jf
;]jf;Fu ;DalGwt x'G5g\ . t;y{ s/of]Uo sf/f]jf/ ug]{ JolQm vf; u/L s/ ltg]{ jf
s/ c;'n ug]{ bfloTj ePsf] JolQm lj?4 g} P]gsf Joj:yf cGtu{t /xL s/ lgwf{/0fsf]
lg0f{o x'g] s'/f :jfefljs x'G5 . t;y{ To:tf] lg0f{o jf cfb]zaf6 dsf{df k/]sf] JolQmn]
cfkm} jf clws[t k|ltlglw÷jf/]z dfkm{t k|zf;sLo k'g/fjnf]sgsf] lgj]bg lbg] xs
/fVb5 .
&_ k|zf;sLo k'g/fjnf]sg jfl/; -k|ltlglw_ af6 lbg ;lsG5 . o;sf nflu ljlw;Ddt
9+uaf6 ;f] k|of]hgsf nflu jf/];÷k|ltlglw dgf]lgt u/]sf] b]lvg] sfuh ;+nUg ePsf]
x'g clgjfo{ x'G5 .
*_ k|zf;sLo k'g/fjnf]sg ubf{ cljjflbt s/ k'/} / lgj]bsn] ljjfb p7fPsf] s/ /sdsf]
Ps ltxfO{ gub a'emfPsf] jf qm]l86 cj:yfdf eP Ps ltxfO{ j/fj/ /sd :yug u/]sf]
lg:;f lgj]bg ;fy ;+nUg x'g' clgjfo{ x'G5 . cGoyf s/bftfsf] lgj]bg k|zf;sLo
k'g/fjnf]sgsf] nflu u|fXo x'g ;Qm}g .
(_ lgj]bg ;fy cfˆgf] bfjL, lhls/ k'li6 ug]{ k|df0fx? ;+nUg /fVg' k5{ .
o;}u/L k|zf;sLo k'g/fjnf]sgsf nflu ljefu ;dIf lgj]bg lbg' cl3 s/ ljj/0f k]z
ug'{ kg]{ Aoa:yf d"=c=s/ lgodfjnLsf] lgod #$ n] u/]sf] 5 . lgodfjnLsf] Aoa:yf
b]xfo adf]lhd /x]sf] 5 M
lgod #$= k'g/fj]bg lbg' cl3 s/ ljj/0f k]z ug'{kg]{ M lgod @( adf]lhd ul/Psf] s/
lgwf{/0f pk/ s/bftfn] k'g/fj]bg lbg' cl3 cfkm\gf] ;f] cjlwsf] s/ ljj/0f ;DalGwt s/
clws[t ;dIf k]z ug'{ kg]{5 .
!!=@=@ k|zf;sLo k'g/fjnf]sg ug]{ ljefusf] clwsf/ If]qM
k|zf;sLo k'g/fjnf]sg ug]{ ljefusf] clwsf/ If]qsf ;DaGwdf P]gsf] bkmf #!s sf] pkbkmf
-#_ df lgDgfg';f/sf] Aoa:yf /x]sf] 5 M
#!s= -#_ s/bftfn] pkbkmf -!_ adf]lhd lbPsf] lgj]bg ;d]tsf k|df0f sfuh 5fgljg ubf{
lgj]bssf] lgj]bg lhls/ ;To b]lvg cfPdf :ki6 sf/0f vf]nL krf{ v8f u/L dxflgb]{zsn]
;f] s/ lgwf{/0f cfb]z ab/ u/L k'gM s/ lgwf{/0f ug{ ;DalGwt s/ clws[tnfO{ lgb]{zg lbg
jf s'g} s/ clws[tnfO{ ;f] sfd ug{ cfb]z lbg ;Sg]5 .
cfkm" ;dIf k/]sf] kg'/fjnf]sg u/L kfpF eGg] lgj]bg /Lt k"j{s, sfg"gsf] k|lqmof / zt{ k'us
] f]
/x]5 eg] ljefun] lgj]bg pk/ ;'gjfO u/L lg0f{o lbg' kb{5 . pk/f]Qm sfg"gL Joj:yfnfO{
ljZn]if0f ubf{ lgj]bsn] lbPsf] ph'/L dgfl;a b]lvPdf lgh lj?4 ePsf lg0f{onfO{ k"0f{ jf
cf+lzs ?kdf ab/ ug{ ljefun] ;Qm5 . To;} u/L lhls/ dgfl;a gb]lvPdf lgj]bssf] dfu
gk'Ug] lg0f{o ug{ ;lsG5 . To;sf] hfgsf/L lnlvt ?kdf lgj]bsnfO{ lbg' kb{5 .

178
 !!=@=# k|zf;sLo k'g/fjnf]sgsf] lg0f{o M
k|zf;sLo k'g/fjnf]sgsf] lgj]bg dflysf] lg0f{osf] ;dofalw ;DaGwdf P]gsf] bkmf #!s sf]
pkbkmf -$_ tyf pkbkmf -%_ df b]xfo adf]lhdsf] sfg"gL Aoa:yf /x]sf] 5 M
#!s= -$_ pkbkmf -!_ adf]lhd lgj]bg k/]sf] ldltn] ;f7L lbgleq ;f] lgj]bg pk/ laefun]
lg0f{o lbg' kg]{5 .
#!s= -%_ pkbkmf -$_ adf]lhdsf] Dofbleq laefun] lg0f{o glbPdf ;DalGwt JolQmn] bkmf
#@ adf]lhd /fh:j Gofoflws/0fdf k'g/fj]bg lbg ;Sg]5 .
bkmf #!s= sf] Joj:yf cg';f/ ljefun] k|zf;sLo k'g/fjnf]sgsf] lgj]bg pk/ lgj]bg btf{
ePsf] ldltn] ^) lbg leq 5fgljg u/L lg0f{o u/L ;Sg' kb{5 . ;f] Dofb leq ljefun] lg0f{o
glbPsf] l:yltdf lgj]bsn] /fh:j Gofoflws/0fdf k'g/fj]bg lbg ;Qm5 . o:tf] cj:yfdf
/fh:j Gofoflws/0fdf k'g/fj]bg ug{ laefusf] lg0f{o s'l//xg kb}{g .
!!=# /fh:j Gofoflws/0fM
d"No clej[l4 s/;DaGwL ljjfb ;dfwfgsf] klxnf] tx k|zf;sLo k'g/fjnf]sg xf] eg] bf];|f] tx
/fh:j Gofoflws/0f xf] . /fh:j ;DaGwL ljjfb lg?k0f ug{ /fh:j Gofoflws/0fsf] u7g ul/
Psf] 5 . /fh:j k|zf;gaf6 ul/Psf s/ lgwf{/0f cfb]z jf cGo lg0f{oaf6 s/bftfn] cGofo
ePsf] eGg] lhls/;lxt tf]lsPsf] k|lqmof k"/f u/L k'g/fj]bg u/]df /fh:j Gofoflws/0fn]
l56f] 5l/tf] Gofo ;Dkfbg u/L ljjfbx?sf] ;dfwfg ub{5 .
s/ lgwf{/0f ;DaGwL clwsf+z / ;fdfGo ljjfbx? k|zf;lgs k'g/fjnf]sgdfkm{t ljefuaf6}
lg?k0f ul/G5 . k|zf;lgs k'g/fjnf]sg ;DaGwL Joj:yfn] s/bftfnfO{ l56f] / 5l/tf] lg0f{o lbO{
ljjfb ;dfwfg ug]{ p2]Zo /fv]sf] x'G5 . t/ k|zf;sLo k'g/fjnf]sgaf6 ljjflbt ljifox?sf]
lg?k0f gePsf] cj:yfdf s/bftfn] /fh:j Gofoflws/0fdf k'g/fj]bg lbO{ OG;fkm df+u ug{
;Sg] Joj:yf /x]sf] 5 . dxflgb]{zsn] k|zf;sLo k'g/fjnf]sg lgj]bgpk/ u/]sf] lg0f{o /
dxflgb]{zsn] P]gsf] bkmf #) adf]lhd s/bftfsf] sf/f]jf/ lgnDag u/]sf] ljifodf /fh:j
Gofoflws/0fdf k'g/fj]bg ug{ ;lsG5 .
!!=#=! /fh:j Gofoflws/0fdf k'g/fj]bg nfUg]
P]gsf] bkmf #@ df /fh:j Gofoflws/0fdf k'g/fj]bg nfUg] ;DaGwdf lgDgfg';f/sf] Aoa:yf
u/]sf] 5 M
bkmf #@ /fh:j Gofoflws/0fdf k'g/fj]bg nfUg] M -!_ bkmf #) adf]lhd dxflgb]{zsn] u/]sf]
lgnDagsf] cfb]z jf bkmf #!s= sf] pkbkmf -$_ adf]lhd laefun] u/]sf] lg0f{o pk/ lrQ
ga'em\g] JolStn] /fh:j Gofoflws/0f P]g, @)#! adf]lhd /fh:j Gofoflws/0fdf k'g/fj]bg
lbg ;Sg]5 .
-@_ pkbkmf -!_ adf]lhd k'g/fj]bg lbg] JolQmn] k'g/fj]bg lbPsf] kGw| lbgleq
k'g/fj]bgsf] ;"rgfsf] Ps k|lt ljefudf btf{ u/fpg' kg]{5 .

179
P]gsf] bkmf #@ cg';f/ b]xfosf lg0f{o lj?4 /fh:j Gofoflws/0fdf k'g/fj]bg nfUb5 M
-s_ k|zf;sLo k'g/fjnf]sgsf nflu lbPsf] lgj]bgdf ljefun] bkmf #!s= adf]lhd u/]sf]
lg0f{o,
-v_ k|zf;sLo k'g/fjnf]sgsf nflu lbPsf] lgj]bgdf ljefun] bkmf #!s= adf]lhd lgj]bg
lbPsf] ^) lbg leq lg0f{o glbPdf s/ clws[tn] u/]sf] s/ lgwf{/0fsf] lg0f{o,
-u_ bkmf #) adf]lhd dxflgb]{zsn] u/]sf] lgnDagsf] lg0f{o .
k'g/fj]bg ug]{ s'/f sfg"gåf/f Jojl:yt ul/Psf] x'G5 . k'g/fj]bgåf/f tNnf] clwsf/L jf
lgsfoåf/f eP u/]sf] lg0f{o Gofo Pj+ sfg"g ;Ddt ePsf] 5 5}g hfFlrG5 / Gofo Pj+ sfg"g
k|lts"n b]lvPsf] l:yltdf To:tf] lg0f{o ab/ x'G5 .
d"No clej[l4 s/sf] ;Gbe{df x]bf{ z'? b]lvg} k'g/fj]bg ug{ kfOg] u/L sfg"g ag]sf] b]lvG5 .
d"No clej[l4 s/ P]g, @)%@ n] ;a} s/ lgwf{/0fsf lg0f{o, cfb]z lj?4 k'g/fjnf]sg ug{ klxnf]
cfGtl/s /fh:j ljefudf hfg'kg]{ / txfFaf6 ePsf] lg0f{odf lrQ ga'em]sf] l:yltdfdfq /fh:j
Gofoflws/0fdf hfg ;lsg] u/L k'g/fj]bgsf] clwsf/nfO{ Jojl:yt u/]sf] 5 .
k'g/fj]bg ug]{ k|lqmof tyf k'g/fj]bgdf lg0f{o lbg] clwsf/ ;DaGwL s'/fx? /fh:j Gofoflws/0f
P]g, @)#! / /fh:j Gofoflws/0f lgodfjnL, @)#) åf/f Jojl:yt ul/Psf 5g\ .
!!=#=@ k'g/fj]bgsf] 9fFrf tyf k'g/fj]bgdf v'nfpg' kg]{ s'/fM
k'g/fj]bg ug{sf nflu /fh:j Gofoflws/0f lgodfjnL, @)#) sf] cg';"rL @ df 9fFrf tf]lsPsf]
5 . ;f] 9fFrfdf k'g/fj]bg tof/ ug'{ k5{ . k'g/fj]bgdf ;f] lgodfjnLsf] lgod ( åf/f pNn]v
ul/Psf s'/fx? vf]Ng' k5{ .
!!=#=# /fh:j Gofoflws/0fsf] clwsf/ If]q M
/fh:j Gofoflws/0f P]g, @)#! sf] bkmf ^ cg';f/ k'g/fj]bg ;'Gg] ;DaGwdf /fh:j
Gofoflws/0fsf clwsf/ lgDg x'G5g\ M
-s_ d'2fsf] clGtd lg0f{o ug]{,
-v_ d'2fdf 7x/fpg'kg]{ s'/f v'nfO{ d'gfl;a ;do tf]sL d'2fsf] nut sfod} /fvL ;f]
ljifodf sf/jfO{ / lsgf/f ug{ z'? lsgf/f ug]{ c•f jf clwsf/L 5]p lkmtf{ k7fpg],
-u_ z'? lsgf/f ug]{ c•f jf clwsf/Ln] u/]sf] km};nf jf cfb]znfO{ ;b/, pN6L jf s]xL
pN6L ug]{ / ;f] tNNff] c•f jf clwsf/Ln] ug{ kfpg] sf/jfO{ jf lg0f{o ug]{,
-3_ cfkm}Fn] al9 k|df0f a'e\mg] / tNnf] c•f jf clwsf/Laf6 klg a'em\g nufpg], /
-ª_ kIf / ;fIfL lemsfpg], jofg lng], k|df0f a'em\g], sfuh kq bflvnf u/fpg] / b08
;hfo ug]{ ;d]t k|rlnt g]kfn sfg"g adf]lhd cbfntnfO{ eP ;/xsf] clwsf/ k|of]u
ug]{ .

180
 -r_ Gofoflws/0fn] cfˆgf] cjx]ngfdf sf/afO{ rnfO{ b'O{ dlxgf s}b jf ?= %)).– hl/jfgf
jf b'j} ;hfo ug{ ;Qm5 . t/ Gofoflws/0fnfO{ ;Gtf]if x'g] u/L Ifdfofrgf ug]{nfO{
Ifdf ug{ jf ;hfo dfkm jf 36fpg ;Sg] clwsf/ ;d]t k|fKt 5 .
!!=#=$ /fh:j Gofoflws/0fn] u/]sf] lg0f{osf] cj:yf M
;fdfGotM /fh:j Gofoflws/0fn] u/]sf lg0f{ox? clGtd x'G5g\ . t/ /fh:j Gofoflws/0f P]g,
@)#! sf] bkmf * n] lgDg k|Zgdf k|ToIf sfg"gL q'l6 eO{ Gofoflws/0fsf] lg0f{o k"0f{ jf cf+lzs
?kdf plN6g] b]lv ;jf]{Rr cbfntn] cfk'm ;dIf k'g/fj]bg ug{ cg'dlt lbPdf Gofoflws/0fsf]
lg0f{o jf clGtd cfb]z pk/ ;jf]{Rr cbfntdf k'g/fj]bg nfUb5 M
-s_ clwsf/If]qsf] k|Zg,
-v_ a'em\g'kg]{ k|df0f ga'em]sf] jf a'em\g gx'g] k|df0f a'em]sf] k|Zg, jf
-u_ afWofTds ?kdf kfng ug'{kg]{ sfo{ljlw ;DaGwL sfg"gsf] pNn+3g ePsf] k|Zg,
-3_ uDeL/ sfg"gL q'l6 ;DaGwL k|Zg .
!!=#=% k'g/fj]bg ug]{ Dofb / Dofb yk ;DaGwL Joj:yfM
Gofoflws/0fdf k'g/fj]bg nfUg] lg0f{o jf cfb]z ;'gL kfPsf]df ;f] ldltn] / lg0f{o jf cfb]z
ePsf] eGg] s'/fsf] Dofb ;'rgf tfd]n ePsf]df ;f] ldltn] #% lbg leq k'g/fj]bg lbg' kb{5 .
k|zf;sLo k'g/fj]bgsf] lg0f{odf lrQ gj'em]df jf ;doleq k|zf;sLo k'g/fjnf]sgsf] lg0f{o
gePsf] cj:yfdfdfq /fh:j Gofolws/0fdf k'g/fj]bg ug{ ;lsG5 . ctM o; ;DjGwdf
k|zf;sLo k'g/fjnf]sgsf] lg0f{o ePsf] jf tf]lsPsf] ;doleq lg0f{o gePdf To:sf] #%
lbgleq dfq Gofoflws/0fdf k'g/fj]bg ug{ ;lsg]5 . k'g/fj]bg lbg] Dofb gf3]kl5 k'g/fj]bg
btf{ x'g jf btf{ ePsf] /x]5 eg] klg sfod /xg ;Qm}g, vf/]h x'G5 . t/ cfˆgf] sfa' aflx/sf]
kl/l:ylt k/L k'g/fj]bg ug]{ Dofb u'h|]sf] eP To:tf]df u'h|]sf] Dofb ydfO{ k'g/fj]bg ug{
;lsG5 . To:tf] kl/l:yltdf d'n'sL P]g, cbfntL aGbf]j:tsf] dxnsf] %( g+= cg';f/sf] cj:yf
/ sf/0f b]vfO{ /fh:j Gofoflws/0f ;dIf k'g/fj]bg ug]{ Dofb yfdL kfpg lgj]bg ug'{kb{5 .
/fh:j Gofoflws/0fn] lgj]bgdf pNn]v ePsf] cj:yf / sf/0f d'gfl;a b]v]df k'g/fj]bgsf]
Dofb u'h]s
| f] ldltn] c? #) lbgsf] Dofb yk u/L lbg ;Qm5 .
!!=#=^ k'g/fj]bg b:t'/ M
k'g/fj]bg ubf{ ?= !)).– b:t'/ a'emfpg' kb{5 .
/fh:j Gofoflws/0fdf k'g/fj]bg ubf{ sfg"g adf]lhd a'emfpg'kg]{ /sd w/f}6L /fVg' kb{5 .
w/f}6L g/fvL k'g/fj]bg ug{ ;lsb}g . o; cg';f/ w/f}6L /fVg' kbf{ /fh:j Gofoflws/0f P]g,
@)#! sf] bkmf ( cg';f/ s/ lgwf{/0f ePsf]df lgwf{l/t s/ /sdsf] krf; k|ltzt / hl/jfgf
ePsf]df hl/jfgf ePsf] k'/} /sd w/f}6L /fVg' kb{5 .
!!=#=& k'g/fj]bg u/]sf] ;"rgf ljefudf btf{ u/fpg' kg]{ M
d"No clej[l4 s/ P]g @)%@ sf] bkmf #@ sf] pkbkmf -@_ cg';f/ k'g/fj]bg lbg] JolQmn] k'g/fj]bg
lbPsf] !% lbg leq k'g/fj]bgsf] ;"rgfsf] Ps k|lt ljefudf btf{ u/fpg' k5{ .
181
 !!=#=* k'g/fj]bg ;DaGwL sf/jfO{ tyf lg0f{o M
k'g/fj]bg btf{ eO d'2f rln;s]kl5 ;f] ;DaGwL lg0f{o ug]{ k|lqmofx? ;fdfGo cbfntdf eP
;/x x'G5 . o; cy{df Gofoflws/0fdf b'O{ kIf k'g/fj]bs / k|ToyL{ ljefu b'j} kIfaf6 k|:t't
ePsf sfuh k|df0f / kIf :jo+ jf pgLx?sf sfg"g Joj;foLsf] v'nf Ohnf;df 5nkmn u/fO{
;j'b k|df0fsf] Goflos d"NofÍg u/L lg0f{o x'G5 . t/ k|zf;sLo k'g/fjnf]sgsf] ;Gbe{df eg]
o:tf] ;'gjfO{ x'g] ug]{ Joj:yf / k|rng b]lvFb}g . tyfkL k|zf;sLo k'g/fjnf]sgsf] ;Gbe{df
klg sfg"g Joj;foL jf lj1÷bIfx?sf] ;xof]u lnO{ dsf{ kg]{ JolQm (Aggrieved Party)n]
ljefudf lh/x ug{ ;Sb5 . ljefun] o;sf nflu ;d'lrt k|aGw ldnfpg' kb{5 .
!!=#=( k'g/fj]bg lg0f{oaf6 7x/]sf] s/ sfod x'g] M
/fh:j Gofoflws/0fdf k'g/fj]bg k/L lg0f{o ePsf]df ;f] lg0f{o sfod x'G5 . /fh:j Gofoflws/0fn]
s/ tyf hl/jfgf km/s tf]s]sf] /x]5 eg] z'? s/ clws[tn] u/]sf] jf k|zf;sLo k'g/fjnf]sg
lg0f{oaf6 7x/]sf] s/ jf hl/jfgf /sd km/s k/]sf] xb;Dd jb/ eP/ /fh:j Gofoflws/0fn]
lgwf{/0f u/]sf] c+s sfod x'G5 . ;f] cg';f/sf] /sdsf] c;'nL k|lqmof z'? ul/G5 . /fh:j
Gofoflws/0fn] k'gM 5fgjLg u/L s/ lgwf{/0f ug{ cfb]z lbPsf] 5 eg] ;f]xL cg';f/ k'gM
5fgjLg u/L k'gM s/ lgwf{/0f ug'{kb{5 . P]gdf s'g} Joj:yf ePdf ;f]nfO{ pNn]v ug'{kg]{ .
!!=$ cfb]z jf lgb]{zg lbg] Joj:yfM
s/ clws[tn] s/ lgwf{/0f ug]{ l;nl;nfdf d"No clej[l4 s/ P]g tyf lgodfjnLsf] cIf/ tyf efjgf
ljk/Lt x'g] u/L s/ lgwf{/0f u/]sf] jf ug{ nfu]sf] eGg] ljifodf dxflgb]{zsnfO{ k"j{ hfgsf/L
ePdf dftxtsf s/ clws[tnfO{ cfjZos cfb]z lbg ;Sg] Joj:yf /x]sf] 5 . o;/L k"gM s/
lgwf{/0f ug{ cfb]z ;DalGwt s/ clws[tafx]s cGo s/ clws[tnfO{ lbg ;Sg] Joj:yf /x]sf]
5 . s/ lgwf{/0f ug]{ l;nl;nfdf s/ clws[tn] ug'{ kg]{ s'/f gu/]sf] / gug'{ kg]{ s'/f u/]sf]
jf ljefun] hf/L u/]sf] cfrf/ ;+lxtfsf] kl/kfngf gu/]sf] cj:yfdf pQm sd{rf/LnfO{ sfg"g
adf]lhd sfo{jfxL u/L s/ lgwf{/0f ug]{ lhDd]jf/L cGo s/ clws[tnfO{ ;'lDkg ;Sb5 . o;
;DaGwdf P]gsf] bkmf #)s n] u/]sf] 5 .
#)s k'gM s/ lgwf{+/0fsf] nflu cfb]z lbg ;Sg] M -!_ s/ lgwf{/0f eO{ g;Sb} ;f] s/
lgwf{/0f;DaGwL s'g} sf/jfxL clgoldt x'g nfu]sf] 5 jf ePsf] 5 eGg] s'/f dxflgb]{zsnfO{
k|fKt ;"rgfaf6 b]lvg cfPdf :ki6 sf/0f vf]nL krf{ v8f u/L dxflgb]{zsn] k"gM s/ lgwf{/0f
ug{ ;DalGwt s/ clws[tnfO{ lgb]{zg lbg jf cGo s'g} s/ clws[tnfO{ ;f] sfd ug{ cfb]z
lbg ;Sg]5 .
@_ s/ clws[tn] nfk/jfxL jf ab\lgot;fy s/ lgwf{/0f u/L s/sf] bfloTj 36\g
uPsf] b]lvPdf dxflgb]{zsn] To:tf] s/ lgwf{/0f cfb]zdf ;+zf]wg ug{ z'? s/ lgwf{/0f ePsf]
ldltaf6 rf/ jif{leq cfb]z lbg ;Sg]5 .
s/bftfn] /fh:j Gofoflws/0fdf k'g/fj]bg lbg'k"j{ s/bftfn] ;f] cjlw;Ddsf] s/ljj/0f
k]z ug'{kb{5 . s/ lgwf{/0f u/]sf] sf/0fn] s/ k|zf;g tyf s/bftfaLr s'g} ljjfb ;h{gf

182
 eP ;f] ljjfbnfO{ Goflos lg?k0f ul/g' kb{5 . s/bftfn] cfkm\gf] sf/f]jf/ ;+rfng ul//x]sf]
x'+bf aLhs hf/L ug]{, vftf tyf cGo clen]v cBfjlws ug]{, cfjlws?kdf s/ljj/0f k]z
ug]{nufotsf lgoldt sfo{nfO{ lg/Gt/tf lbg'kb{5 .
!!=% k'g/fj]bg Joj:yfkg tyf km};nf sfof{Gjog ;DaGwL Joj:yf
/fh:j Gofoflws/0faf6 km};nf k|fKt ePkl5 ;hstf ckgfO{ b]xfo adf]lhd clen]v Joj:
yfkg tyf km};nf sfof{Gjog ug'{kb{5 M
!= k'g/fj]bgsf] nut lstfa /fVg]M sfof{noaf6 ePsf] s/ lgwf{/0fsf] cfb]z pk/ k|zf;sLo
k'g/fjnf]sg jf /fh:j GofofwL/0f jf cbfntdf k'g/fj]bg k/]sf] hfgsf/L k|fKt x'gf ;fy
nut lstfadf /]s8{ hgfO{ /fVg] . ;fy} km};nf ;lxtsf] ;Ssn ldl;n k|fKt x'gf;fy /]s8{
/fVg] / km};nfsf] hfgsf/L k|fKt ePkl5 nut s6[f ug]{ .
@= nut lstfadf k'g/fj]bgsf] cg'dltdf uP guPsf] hgfpg]M km};nfsf] hfgsf/L k|fKt ePkl5
k'g/fj]bgdf hfg] jf ghfg] ;DaGwdf lg0f{o u/L nut lstfadf ;f] Joxf]/f ;d]t hgfO{
/fVg] . ;fy} k'g/fj]bgsf] cg'dlt df+u ug]{ Dofb hgfpg] l:nk 6f+; u/L ljj/0f eg]{ /
clen]v cBfjlws agfpg] .
#= k'g/fj]bgsf] cg'dlt ;DaGwdfM sfof{no k|dv ' n] ;DalGwt zfvf jf s/ clws[taf6 km};nfsf]
cWoog u/fO{ cg'dltdf hfg] jf ghfg] cfwf/ / sf/0f;lxt /fo lnO{ sfof{no k|dv ' n] ;f]
/fo ;d]tsf] cfwf/df lg0f{o ug{k‘ b{5 . sfof{no k|dv' n] sfg"gL k|lqmof k"/f u/L cg'dltdf
hfg' kg]{ b]lvPsf d'2fdf cg'dltsf] nflu sfof{noaf6} ;Ddflgt ;jf]R{ r cbfntdf btf{
u/fpg] Joj:yf ug'k{ b{5 . cg'dltdf ghfg] lg0f{o ePdf lgsf;fsf] nflu ljefusf] sfg"g
zfvfdf kmfOn k7fpg' kb{5 . ;fy} s'g} ljifodf cg'dltdf hfg] jf ghfg] eGg] låljwf k/]df
cfwf/ / sf/0f v'nfO{ ljefudf lgb]z { g df+u u/L k7fpg' kb{5 .
$= cg'dltdf hfg] lg0f{o ePdf lgDgfg';f/ ug]{M
s_ l/tk"js
{ sf] cg'dltsf] lgj]bg yfg # tof/ ug]{ . cbfntdf k7fpg] g]kfnL sfuhdf
lz/df % OGr / jf+of lsgf/fdf @ OGr tyf aGbdf @ OGr 5f]8L 6fOk ug'k{ g]{ /
dxfGofoflwjQmf sfof{no / cfkm\gf] nflu ;]tf] sfuhdf ptf/ u/] klg x'g] .
v_ Dofb u'lh|g uO{ Dofb yk ug'{ kg]{ 5 eg] ;f]sf] lgj]bg ;d]t tof/ u/L k'g/fj]bgsf]
cg'dltsf] lgj]bg ;fy} k7fpg] . /fh:j Gofoflws/0faf6 km};nfsf] hfgsf/L
;lxtsf] ldl;n k|fKt x'g cfPkl5 Dofb -#) + #% = ^% lbg_ leq} cg'dltsf]
lgjb]g ug]{ gug]{ ;DaGwdf sf/0f / cfwf/ ;lxt lg0f{o ug]{ .
u_ lgj]bg tof/ ubf{ /fh:j Gofoflws/0f P]g, @)#! sf] bkmf * df plNnlvt lgDg
Joj:yf dWo] s'g cj:yf b]vfpg vf]lhPsf] xf] ;f] tkm{ Wofg s]Gb|Lt x'g' kg]{ .
-c_= clwsf/ If]qsf] k|Zg
-cf_ a'em\g' kg]{ k|df0f ga'em]sf] jf a'em\g' gx'g] k|df0f a'em]sf] k|Zg

183
 -O_ afWofTds ?kdf kfng ug'{kg]{ sfo{ljlw ;DaGwL sfg"gsf] pNn+3g u/]sf]
k|Zg
-O{_ uDeL/ sfg"gL ql'6sf] k|Zg
-p_ o; ljefusf] sfg"g zfvfdf cg'dltdf uPsf] lgj]bgsf] k|ltlnlk ;lxt
hfgsf/L;Dd u/fpg] . cGo sfuhft k7fpg' cfjZos gkg]{ .
-pm_ ;kmn ePsf]df sfof{no k|dv
' n] ;kmn /]s8{ hgfO{ cfjZos sfo{jfxL ug]{ .
%= dfl;s ljj/0f k7fpg' kg]{M k'g/fj]bgsf] cg'dltdf hfg] ghfg] ;DaGwdf ePsf lg0f{ox?sf]
cfwf/df k'g/fj]bgdf uPsf] / k'g/fj]bg gul/Psf] d'2fsf] ;+Vof, k'gM s/ lgwf{/0f ul/Psf]
eP ;f]sf] ;+Vof ;d]t b]lvg] u/L k'g/fj]bgsf] dfl;s ljj/0f ljefudf k7fpg' kg]{ .
^= k'g/fj]bgsf] cg'dlt df+u ;DaGwL ldl;nM k'g/fj]bg sf] cg'dlt dfu ubf{ ;DalGwt
cf=j=sf] s/ lgwf{/0f ;DaGwL kmfOnsf] ;Dk"0f{ sfuhftx?sf] k|dfl0ft gSsn dxfGoflwjQmfsf]
sfof{nodf / ;jf]{Rr cbfntn] df+u u/]sf] ;Ssn kmfOn ;d]t ;dod} k7fpg] / ;f]sf]
hfgsf/L dxfGofoflwjQmfsf] sfof{nodf lbg] .
&= cg'udgM k'g/fj]bgsf] cg'dltdf hfg] ghfg] ;DaGwdf sfof{noaf6 ePsf kmfOnx?df
ljefuaf6 ;do ;dodf cg'udg ul/g] .

184
 kl/R5]b !@
s/ e'QmfgL tyf c;''nL

d"No clej[l4 s/ :jo+ s/ lgwf{/0fdf cfwfl/t s/ xf] . To;}n] d"No clej[l4 s/df btf{ ePsf] JolQmn]
cfkm"n] j:t' tyf ;]jfsf] cfk"lt{df ;+sng u/]sf] s/df j:t' tyf ;]jf k|fKt ubf{ lt/]sf] s/ cfkm}+n]
;dfof]hg u/L v/Lbdf lt/]sf] eGbf laqmLdf ;+sng u/]sf] /sd a9L ePdf a9L ePsf] xb;Ddsf] s/
/sd bflvnf ug{‘kb{5 . s/ ltg{‘kg{] bfloTj ePsf o:tf JolQmn] cfkm"n] ltg{‘kg{] k|To]s s/ cjlwsf]
s/ /sd s/ cjlw ;dfKt ePsf] ldltn] kRrL; lbg leqdf a'emfpg' kb{5 . o;}u/L, P]gsf] bkmf @)
adf]lhd s/ lgwf{/0f u/L lgodfjnLsf] lgod @( adf]lhd hf/L ul/Psf] clGtd s/ lgwf{/0f cfb]zdf
pNn]v ePsf] /sd ;f]xL cfb]zdf pNn]v ePsf] ldlt leqdf bflvnf ug'{ kb{5 .
s/bftfn] cfkm}n] s/ lgwf{/0f u/L bflvnf ug{‘kg{] s/ /sd tf]lsPsf] ;doleq bflvnf gu/L jf
sd s/ bflvnf u/L jf s/ lgwf{/0f cfb]z adf]lhdsf]] /sd cfb]zdf plNnlvt ldlt leq ;DalGwt
sfof{nodf bflvnf gu/]df To:tf] s/ /sdnfO{ s/ aSof}tf elgG5 . d"No clej[l4 s/ bflvnf / s/
aSof}tf /fVg] JolQmaf6 s/ c;'n ug]{ k|lqmof Pj+ clwsf/ ;DaGwdf P]gsf] bkmf !(, @!, @#s, @#3,
@^ / #! tyf lgodfjnLsf] kl/R5]b !) df ljleGg Joj:yf /x]sf 5g\ . oL sfg"gL Joj:yf cg';f/
ljefun] s/ ;+sng ug{] k|lqmof cjnDag u/L s/ ;+sng ug{‘kb{5 . P]g lgodsf log} Joj:yfx?sf]
JofVof o; kl/R5]bdf ul/Psf] 5 .
!@=! s/ bflvnf ug{] ;do / s/sf] e'QmfgLM
s/bftfn] s/ ljj/0f dfkm{t ltg{‘kg{] egL 3f]if0ff u/]sf] d"No clej[l4 s/ lghsf] s/ cjlw
;dfKt ePsf] @% lbgleq a'emfpg' kb{5 . s/bftfx?sf] s/ cjlw km/s km/s x'g;S5g\ .
sf/f]jf/sf] k|s[lt / s/bftfsf] k|sf/ cg';f/ s/ cjlw dfl;s, 4}dfl;s / rf}dfl;s sfod
ul/Psf] 5 . s/bftfn] k|To]s s/ cjlwsf] s/ ;f] cjlw ;dfKt ePsf] ldltn] klRr; lbgleq
a'emfpg' kb{5 . o; ;DaGwdf P]gsf] bkmf !( df lgDg Joj:yf /x]sf] 5 .
bkmf -!(_ s/sf] e'QmfgL M-!_ s/bftfn] k|To]s s/ cjlwsf] s/ ;f] cjlw ;dfKt
ePsf] ldltn] kRrL; lbgleq a'emfpg' kg{5 ] .
s/bftfn] :jo+ s/ 3f]if0ff ug{‘sf cltl/Qm slxn] sf+xL s/ k|zf;gn] ;d]t s/ bflvnf ug{
cfb]z lbg ;Sb5 . s/bftfn] :jo+ s/ lgwf{/0f u/L bflvnf u/]sf] s/ /sd jf:tljs ?kdf
bflvnf ug{‘kg{] s/ /sd eGbf sd x'g] u/L bflvnf u/]df s/ clws[tn] P]gsf] bkmf @) tyf
lgodfjnLsf] lgod @( cg';f/ s/ lgwf{/0f ug{ ;Sb5 . o;/L lgwf{/0f ul/Psf] /sd s/
lgwf{/0f cfb]z k|fKt u/]sf] ldltn] s/ lgwf{/0f cfb]zdf tf]lsPsf] ldltleq bflvnf ug{‘kb{5 .
o; ;DaGwdf lgodfjnLsf] lgod #) df lgDg Joj:yf /x]sf] 5 .
lgod #) s/, hl/jfgf, yk b:t'/ / Jofhsf] /sd a'emfpg'kg]{ M lgod @( adf]lhd hf/L
ePsf] s/ lgwf{/0f cfb]z adf]lhdsf] /sd ;DalGwt s/bftfn] To:tf] cfb]zdf plNnlvt
ldltleq ;DalGwt sfof{nodf bflvnf ug{‘kg{]5 .

185
 btf{ gePsf] JolQmn] s/ p7fpg kfpb}g . t/ s'g} s/bftfn] hfgfhfgL jf ghfgLsg s/
c;'n u/]df s/ clws[tn] To:tf] s/bftfnfO{ p7fPsf] s/ /sd bflvnf ug{ s/ lgwf{/0f
cfb]z hf/L ub{]5 . To:tf] cfb]z hf/L ePdf ;f] cfb]z hf/L ePsf] ldltn] ;ftlbg leq s/
bflvnf ug{‘kb{5 . o; ;DaGwdf lgodsf] lgod #@ df lgDg Joj:yf /x]sf] 5 .
lgod #@ btf{ gePsf] JolQmn] p7fPsf] s/sf] lgwf{/0f / c;'nL M= -!_ btf{ gePsf]
s'g} JolQmn] s/ p7fPdf lghn] P]gsf] bkmf !% sf] pkbkmf -@_ adf]lhd p7fPsf] s/sf]
lgwf{/0f lgod @( df pNn]v eP adf]lhdsf] k|lqmof ckgfO{ s/sf] lgwf{/0f ul/g]5 .
-@_ pklgod -!_ adf]lhd s/ lgwf{/0f ul/Psf] s/ To:tf] s/ p7fpg] btf{ gePsf]
JolQmn] s/ lgwf{/0f cfb]z hf/L ePsf] ldltn] ;ftlbg leq a'emfpg' kg{]5 .
!@=@ tf]lsPsf] Dofbleq s/ bflvnf gu/]df yk b:t'/ / Jofh nfUg] M
Dofbleq a'emfpg' kg{] s/ /sd ga'emPdf jf sd a'emfPdf a'emfpg af+sL /x]sf] s/ /sddf
P]gsf] bkmf !(-@_ cg';f/ jflif{s !) k|ltztsf b/n] yk b:t'/ / bkmf @^ cg';f/ jflif{s !%
k|ltztsf b/n] Jofh u0fgf u/L c;'n ug{‘kb{5 . P]gn] tf]s]sf] Dofbleq a'emfpg' kg{] s'g}
/sd Dofbleq bflvnf gu/]df To:tf] Dofb gf3]sf] ldltb]lv a'emfpg af+sL /sddf yk b:t'/
/ Jofh nfUb5 . yk b:t'/ / Jofhsf] u0fgf ubf{ Dofb gf3]sf] ldltb]lv a'emfpg af+sL /sddf
yk b:t'/sf] xsdf jflif{s !) k|ltztsf b/n] b}lgs / Jofhsf] xsdf jflif{s !% k|ltztsf
b/n] dfl;s?kdf u0fgf u/L c;'n ug'{kb{5 . yk b:t'/sf ;DaGwdf P]gsf] bkmf !(-@_ df
lgDg Joj:yf /x]sf] 5 .
bkmf !(-@_ s/bftfn] pkbkmf -!_ df plNnlvt Dofbleq a'emfpg' kg{] s/ ga'emfPdf afFls
/x]sf] s/ /sddf aflif{s bz k|ltztsf b/n] yk b:t'/ nfUg]5 .
Jofhsf ;DaGwdf P]gsf] bkmf @^ df lgDg Joj:yf /x]sf] 5 M
bkmf @^ Aofh M -!_ s/ nufot o; P]g adf]lhd a'emfpg' kg{] s'g} /sd Dofbleq bflvnf
gu/]df To:tf] Dofb gf3]sf] ldltb]lv a'emfpg afFls /sddf Aofh nfUg]5 . To:tf] Aofh
bkmf #! -s_ adf]lhd k|zf;sLo k'g/fjnf]sg / bkmf #@ adf]lhd k'g/fj]bgsf] nflu lgj]bg
lbPsf] cj:yfdf klg u0fgf ul/g]5 .
-@_ pkbkmf -!_ sf] k|of]hgsf] nflu Aofhsf] b/ aflif{s kGw| k|ltzt x'g]5 .
s'g} s/bftfn] ltg{‘kg{] s/ /sd gub jf u'8 km/ k]d]G6 r]s jf ljB'tLo dfWodaf6 e'QmfgL
ug{ ;lsG5 . s/bftfn] u'8 km/ k]d]G6 r]s dfkm{t e'QmfgL u/]df ;f] r]s sfof{non] a'em]sf]
ldlt g} bflvnf ePsf] ldlt dflgG5 . To:t}, ljB'tLo dfWodaf6 e'QmfgL ePsf]df e'QmfgL
cfb]z ePsf] ldltdf e'QmfgL ePsf] dflgg]5 . o; ;DaGwdf bkmf !(-&_ df lgDg Joj:yf
/x]sf] 5 .
bkmf !( -&_ pkbkmf -!_ df pNn]lvt Dofbleq s/sf] e'QmfgL ljB'tLo dfWod jf a}+sn]
k|Tofe"lt lbPsf] r]s -u'8 km/ k]d]G6 r]s_ af6 ;d]t ug{ ;lsg]5 . o;/L ljB'tLo dfWodaf6
e'QmfgL ePsf]df e'QmfgL cfb]z ePsf] ldltdf / a}+sn] k|Tofe"lt lbPsf] r]s -u'8 km/ k]d]G6
r]s_ dfkm{t e'QmfgL ePsf]df sfof{non] a'em]sf] ldltdf e'QmfgL ePsf] dflgg]5 .
186
 P]g adf]lhd nfUg] yk b:t'/, Jofh / hl/jfgf /sdnfO{ ;d]t P]gsf] bkmf @& n] s/ ;/x x'g]
egL pNn]v u/]sf]n] s/ aSof}tfdf a'emfpg af+sL d"No clej[l4 s/ nufot bkmf !( cg';f/
nfUg] yk b:t'/, bkmf @^ cg';f/ nfUg] Jofh / bkmf @( cg';f/ lgwf{/0f ul/Psf] hl/jfgf
/sd ;d]t ;dfj]z x'G5g\ . ;f] ;DaGwL P]gsf Joj:yfx? b]xfo cg';f/ /x]sf 5g\ .
bkmf !(-@_ s/bftfn] pkbkmf -!_ df plNnlvt Dofbleq a'emfpg'kg{] s/ ga'emfPdf afFsL
/x]sf] s/ /sddf jflif{s bz k|ltztsf b/n] yk b:t'/ nfUg]5 .
-%_ pkbkmf -@_ adf]lhdsf] yk b:t'/x? / bkmf @^ adf]lhdsf] Jofh lx;fa ubf{
a'emfpg' kg{] s/ /sdsf] bfloTj h'g dlxgfsf] sf/f]jf/af6 l;h{gf ePsf] xf] ;f]xL dlxgfsf]
s/ a'emfpg' kg{] Dofb u'h|]sf] ldltb]lv g} u0fgf ul/g]5 .
-*_ Aofh, yk b:t'/ / hl/jfgf dfly Aofh c;'n ul/g] 5}g .
!@=# s/ c;'n ug{] k|lqmofM
P]g adf]lhd tf]lsPsf] ;dodf s'g} s/bftfn] s/ ga'emfPdf ;f] s/ c;'n ug{] ;DaGwdf
P]gsf] bkmf @! df lglZrt k|lqmof tf]lsPsf] 5 . dxflgb{]zssf] k"j{ :jLs[lt lnP/ pQm k|lqmof
cg';f/ s/ c;''n ug{‘kg{] Joj:yf /x]sf] 5 . oL k|lqmofx? cjnDag ug{‘ k"j{ s/bftfnfO{ /sd
bflvnf ug{ ;"rgf hf/L ug{‘kb{5 . ;"rgf hf/L ubf{ ;d]t s/ ltg{ c6]/ u/L s/ glt/]df
b]xfosf s'g} jf ;a} tl/sf ckgfO{ s/ c;'n ug{ ;lsg] Joj:yf /x]sf] 5 . oL k|lqmofx? s/
aSof}tf /fVg] s/bftfaf6 s/ bflvnf u/fpg] dfWod x'g\ . s/ k|zf;gn] s/bftf :jo+nfO{ s/
bflvnf u/fpg ;"lrt u/L pTk|]l/t u/fpg' kb{5 . ;"lrt ubf{ jf u/fpFb} klg s'g} s/bftfn]
aSof}tf /sd ltg{ a'emfpg c6]/ u/L jf cfn6fn u/L s/ k|zf;gnfO{ ;xof]u gu/]sf] v08df
b]xfosf s'g} jf ;a} k|lqmof ckgfO{ s/ c;'n ug{‘kb{5 . o; ;DaGwdf P]gsf] bkmf @!-!_ df
lgDg Joj:yf /x]sf] 5 .
bkmf @! s/sf] c;'nL M -!_ o; P]g adf]lhdsf] Dofbleq a'emfpg]{ kg{] s/ s'g} s/bftfn]
ga'emfPdf ;DalGwt s/ clws[tn] b]xfosf s'g} jf ;a} tl/sf ckgfO{ s/ c;'n ug{
;Sg]5 .
-s_ s/bftfnfO{ lkmtf{ ug{ÿ kg{] /sd eP To;df s§f u/]/ .
-v_ s/bftfsf] rn tyf crn ;DklQ sAhf u/]/ .
-u_ s/bftfsf] ;Dk"0f{ jf s]xL ;DklQ Ps} k6s jf k6s k6s u/L l;naGbL af]nkq
jf ;fj{hlgs a9fa9åf/f lnnfd laqmL u/]/ .
-3_ a}+s tyf cGo ljQLo ;+:yfdf /x]sf] s/bftfsf] /sdaf6 s§f ug{ nufP/ .
-ª_ g]kfn ;/sf/ jf g]kfn ;/sf/sf] :jfldTjdf ePsf] s'g} ;ª\ul7t ;+:yf jf
:yfgLo lgsfox¿af6 s/bftfn] kfpg] /sdaf6 s§f ug{ nufP/ .
-r_ s'g} t];|f] JolQmn] s/bftfnfO{ ltg{kg{] /sd bfjL u/]/ .
-5_ s/bftfsf] cfoft lgof{t / cGo sf/f]jf/ /f]Ssf u/]/ .

187
 -@_ pkbkmf -!_ adf]lhd s/ clws[tn] u/]sf] sf/jfxLsf] hfgsf/L rf}lj; 306fleq
dxflgb]{zsnfO{ lbg' kg]{5 .
-#_ s/ c;'nL jf lkmtf{ ubf{ Ps ?k}ofeGbf 36L ePsf] /sdnfO{ lx;fadf u0fgf ul/g] 5}g .
!@=#=! s/bftfnfO{ lkmtf{ ug{ kg{] /sd eP To;df s§f u/]/M
olb s'g} s/bftfn] sfod ePsf] aSof}tf /sd ;dodf bflvnf gu/]sf] t/ pQm s/bftfnfO{
s'g} /sd lkmtf{ ug{‘kg{] /x]sf] 5 eg] To:tf] aSof}tf s/ /sd s/bftfnfO{ lkmtf{ ug{‘ kg{]
/sdaf6 s§f u/]/ c;'n ug{ ;lsG5 . o;/L s/bftfnfO{ lkmtf{ ug{‘ kg{] /sdaf6 s§f u/L
aSof}tf s/ /sd c;'n ul/Psf] hfgsf/L ;DalGwt s/bftfnfO{ lbg'kb{5 .
!@=#=@ s/bftfsf] rn tyf crn ;DklQ sAhf u/]/ M
s/bftfn] ltg{‘kg{] s/ bflvnf ug{sf] nflu ;"rgf lb+bf ;d]t c6]/ u/L aSof}tf s/ glt/]df
s/bftfsf] gfddf /x]sf rn tyf crn ;DklQ /f]Ssf u/]/ aSof}tf /sd c;'n ug{ ;Sg]
Joj:yf P]gdf /x]sf] 5 . rn ;DklQ cGtu{t gub, a+}ssf] vftfdf hDdf /x]sf] /sd (Bank
Deposit), laqmLof]Uo ;fdfg (Trading Goods), z]o/ cflb kb{5g\ eg] crn ;DklQ cGtu{t
s/bftfsf] gfddf /x]sf] hUuf jf 3/hUuf cflb kb{5g\ . aSof}tf s/ c;''nL k|of]hgsf nflu
s/bftfsf] rn tyf crn ;DklQ /f]Ssf /fVg'k"j{ ;DalGwt s/bftfnfO{ aSof}tf /sd bflvnf
ug{sf] nflu ;"rgf lbg'kb{5 . ;"rgf lbO{;s]kl5 s/bftfsf] rn jf crn ;DklQ s/ bflvnf
gu/];Dd laqmL ljt/0f jf xs x:tfGt/0f ug{ gkfpg] u/L /f]Ssf /fVg ;DalGwt sfof{no
jf lgsfodf n]vL k7fpg'kb{5 . olb s/bftfsf] s'g} ;DklQ s'g} JolQm ljz]ifsf] ;+/If0f jf
lgoGq0fdf 5 eGg] s/ clws[tn] yfxf kfPdf To:tf] ;DklQ /f]Ssf ug{ ;DalGwt JolQmnfO{
;d]t s/ clws[tn] cfb]z lbg;Sg] Joj:yf 5 . ;DklQ /f]Ssf /fVg] ;DaGwdf d"No clej[l4
s/ lgodfjnL, @)%# sf] lgod %@ n] lgDg Joj:yf u/]sf] 5 .
lgod %@= ;DklQ /f]Ssf ;DaGwL Joj:yfM-!_ P]g / o; lgodfjnL adf]lhd a'emfpg' kg]{
s/, b:t"/ / Aofh s/bftfn] lgod #) adf]lhdsf] Dofbleq ga'emfPdf s/ clws[tn] P]gsf]
bkmf @! adf]lhd aSof}tf s/, b:t"/, hl/jfgf jf Aofh c;'n ug{sf] nflu ;DklQ /f]Ssf
/fVg ;Sg]5 .Æ
-@_ pklgod -!_ sf] k|of]hgsf] lgldQ s/bftfsf] ;DklQ /f]Ssf ubf{ b]xfo adf]lhd ug'{
kg]{5M
-s_ ;"rgf lbO{;s]kl5 s/bftfsf] rn jf crn ;DklQ s/ bflvn gu/];Dd laqmL ljt/0f jf
xs x:tfGt/0f ug{ gkfpg] u/L /f]Ssf /fVg ;DalGwt sfof{nodf /f]Ssf ug{ n]vL k7fpg] .
-v_ s/bftfsf] s'g} ;DklQ s'g} JolQm ljz]ifsf] ;+/If0fdf jf ;fydf 5 eGg] s/ clws[tn] yfxf kfPdf
To:tf] ;DklQ /f]Ssf ug{ ;DalGwt JolQmnfO{ s/ clws[tn] o; lgodsf] cwLgdf /xL cfb]z
lbg] .
o;/L ;dodf s/ bflvnf gug{] s/bftfsf] lgod %@ df pNn]lvt k|lqmof k'/f u/L ;DklQ
/f]Ssf /fVg ;lsg] 5 .
188
!@=#=# s/bftfsf] ;Dk"0f{ jf s]xL ;DklQ Ps} k6s jf k6s k6s u/L l;naGbL af]nkq jf ;fj{hlgs
a9fa9åf/f lnnfd laqmL u/]/ .
pk/f]Qm cg';f/ ;DklQ /f]Ssf u/]sf] cj:yfdf ;d]t s'g} s/bftfn] aSof}tf s/ /sd ltg{ c6]/
u/]df /f]Ssf u/]sf] lghsf] ;DklQdWo] s]xL jf ;a}, Ps}k6s jf k6s k6s u/L lnnfd laqmL
u/]/ aSof}tf /sd c;'n ug{ ;lsG5 . o:tf] lnnfd laqmL l;naGbL af]nkq jf ;fj{hlgs
a9fa9 u/L ug{ ;lsG5 . /f]Ssf ;DklQsf] k|s[lt, aSof}tf /sdsf] /fzL, s/bftfsf] ;xof]u /
cGo cj:yfsf cfwf/df s'g k|lqmof k'/f u/]/ aSof}tf s/ /sd ;xh ?kdf c;'n x'g ;Qm5
;f] k|lqmof cjnDag ug{‘kb{5 . s/bftfsf] ;DklQ /f]Ssf ubf{ ;d]t pk/f]Qmfg';f/ lgod %@ df
pNn]lvt k|lqmof k'/f ug{‘kb{5 . lgod %@ cg';f/ ;DklQ /f]Ssf ubf{ ;d]t aSof}tf c;'n x'g
g;s]sf] v08df dfq lgod %# cg';f/ lnnfd laqmL ;DaGwL sf/jfxL cufl8 a9fpg' kb{5 .
lnnfd laqmL ;DaGwdf lgod %# df pNn]lvt k|lqmof k'/f ug{‘kb{5 . lnnfd laqmL ;DaGwdf
lgod %# df lgDg Joj:yf ul/Psf] 5 .
lgod %#= lnnfd laqmL ;DaGwL Joj:yf M -!_ lgod %@ adf]lhdsf] sf/jfO{ ubf{ klg s/c;'n
gePdf s/ clws[tn] b]xfo adf]lhdsf] k|lqmof k'¥ofO{ s/bftfsf] ;DklQ k"0f{ jf cf+lzs ¿kdf
lnnfd laqmL u/L s/c;'n ug{ ;Sg]5M–
-s_ lnnfd laqmL ug'{ kg]{ ;DklQ PsLg u/L ;f] ;DklQ / lnnfd laqmL ug'{ kg]{ sf/0f
tyf lnnfd laqmL x'g] :yfg / ldlt ;d]t pNn]v ePsf] ;"rgf lnnfd x'g] ldlteGbf slDtdf
kGw| lbg cufj} ;fj{hlgs ¿kdf k|sflzt ug]{ .
-v_ lnnfd ubf{ lnnfd laqmL ug]{ j:t' /x]sf] :yfgsf] ufpF ljsf; ;ldlt jf dxf÷pk–
dxf÷gu/kflnsfsf] Ps hgf k|ltlglw jf ghLssf] ;/sf/L sfof{nosf] Ps hgf k|ltlglw /
;Dej eP;Dd s/bftf jf lghsf] k|ltlglw ;d]tnfO{ ;fIfL /fVg] .
-@_ pklgod -!_ adf]lhd lnnfd laqmL u/L k|fKt x'g cfPsf] /sdaf6 ;j{k|yd lnnfd ;DaGwL
;Dk"0f{ vr{ c;'n u/L afFsL /xg cfPsf] /sdaf6 s/bftfn] ltg'{ kg]{ s/, b:t'/, h/Ljfgf /
Aofhsf] /sdc;'n pk/ u/L a9L ePhlt /sd s/bftfnfO{ lkmtf{ ug'{kg]{5 .
-#_ pklgod -!_ / -@_ df h'g;'s} s'/f n]lvPsf] ePtfklg s/bftfsf] ;DklQ lnnfd x'g' cufj}
s/bftfn] lnnfd ;DaGwL ;Dk"0f{ vr{, ltg{ a'emfpg kg]{ s/, b:t'/, h/Ljfgf / Aofh ;d]tsf]
;Dk"0f{ /sd bflvn ug{ NofPdf c;'n pk/ u/L lnnfd laqmL aGb ug'{kg]{5 .
-$_ lgod %@ df h'g;'s} s'/f n]lvPsf] ePtfklg s/bftfn] ltg'{kg]{ s/ c;'n ug{ afFsL 5Fb}
s'g} a}+s jf ljQLo ;+:yfdf lghsf] gfddf /sd hDdf ePsf] hfgsf/L s/ clws[tnfO{ k|fKt
eO{ To:tf] /sd c;'n ePdf ;f] afFsL sf/jfxL aGb ug'{ kg]{5 .
-%_ cf+lzs c;'nL x'g] ePdf qmdzM lnnfd ;DaGwL vr{, Aofh, b:t'/, h/Ljfgf / s/sf] /sd
c;'n ul/g]5 .
lnnfd laqmL ug{‘kg{] ;DklQsf] d"Nof+sg u/L lnnfd x'g] ldlteGbf slDtdf !% lbg cufl8
lnnfd laqmL ug{‘kg{] sf/0f tyf lnnfd laqmL x'g] :yfg / ldlt vf]nL ;fj{hlgs ?kdf ;"rgf
k|sflzt ug{‘kb{5 . ;fj{hlgs ?kdf ;"rgf k|sfzg ug'{cl3 s/bftfnfO{ aSof}tf bflvnf ug{
aSof}tf /sd v'nfO{ lnlvt?kdf ;"lrt ug'{kb{5 .
189
 ;fj{hlgs ;"rgf ul/;s]kl5 ;f] cg';f/ lnnfd laqmL ubf{{ j:t' /x]sf] :yfgsf] ufpF ljsf;
;ldlt jf dxf÷pk–dxf÷gu/kflnsfsf] Ps hgf k|ltlglw jf glhssf] ;/sf/L sfof{nosf]
Ps hgf k|ltlglw / ;Dej eP;Dd s/bftf jf lghsf] k|ltlglw ;d]tnfO{ ;fIfL /f]xj/
/fVg'kg{]5 . :yfgLo lgsfosf k|ltlglw pknAw x'g g;s]df jf c;dy{ hgfPdf glhssf] cGo
;/sf/L sfof{nosf] k|ltlglwsf] /f]xj/df lnnfd k|lqmof cufl8 a9fpg ;lsg]5 .
lnnfd laqmL ug{] k|lqmofdf vr{ ePsf] ;Dk"0f{ /sd ;d]t s/bftfaf6 c;'n ug{‘kg{] ePsf]n]
lnnfd laqmLaf6 k|fKt /sddWo] ;j{k|yd lnnfd laqmL k|lqmofdf vr{ ePsf] /sd s§f u/L
afFls /sdaf6 s/ aSof}tf c;'n ug{‘kb{5 . lnnfd a9fa9af6 k|fKt /sdaf6 pk/f]Qmfg';f/
lnnfd k|lqmofdf ePsf] vr{ / s/ aSof}tf c;'n eP kZrft afFsL /sd ;DalGwt s/bftfnfO{
lkmtf{ e'QmfgL u/L lbg'kb{5 .
t/ lnnfd laqmLsf] k|lqmof k|f/De ug{‘k"j{ s/bftfn] :jo+n] lnnfd laqmL k|lqmofdf nfu]sf]
;Dk"0f{ vr{ nufot aSof}tf ;a} /sd a'emfpg d~h'/ e} /sd bflvnf ug{ NofPdf s/bftfsf]
dfu cg';f/ lnnfd laqmL k|lqmof aGb u/L lghsf] ;DklQ s/bftf :jo+nfO{ lkmtf{ lbg'kb{5 .
;DklQ /f]Ssf /x]sf] ;DaGwdf s'g} cbfntdf lgj]bg jf k'g/fj]bg k/L /f]Ssf /xg] cjlw nfdf]
x'g uO{ /f]Ssf /x]sf] ;DklQ ;8\g], lau|g] jf gi6 x'g] b]lvPdf s/ clws[tn] To:tf] dfn jf
j:t' t'?Gt lnnfd laqmL u/L cfPsf] /sdnfO{ cfDbfgL afWg' kg]{5 / /f]Ssf /x]sf] /sd kl5
cbfntsf] lg0f{oaf6 s/bftfn] lkmtf{ kfpg] 7xl/Pdf lnnfd laqmLaf6 k|fKt ePsf] /sddfq
lghnfO{ lkmtf{ lbg'kb{5 . s/bftfn] lghsf] dfn jf j:t' g} kfpF egL kl5 bfaL ug{ kfpb}g .
;f] ;DaGwdf lgod %$ df lgDg Joj:yf ul/Psf] 5 .
lgod %$M t'?Gt lnnfd ug]{ M lgod %@ adf]lhd ;DklQ /f]Ssf /x]sf] ;DaGwdf s'g}
cbfntdf lgj]bg jf k'g/fj]bg k/L /f]Ssf /xg] cjlw nfdf] x'g uO{ /f]Ssf /x]sf] ;DklQ ;8\g],
lau|g] jf gi6 x'g] b]lvPdf s/ clws[tn] To:tf] dfn jf j:t' t'?Gt lnnfd laqmL u/L cfPsf]
/sdsf] cfDbfgL afWg' kg]{5 / /f]Ssf /x]sf] /sd kl5 cbfntsf] lg0f{oaf6 s/bftfn] lkmtf{
kfpg] 7xl/Pdf lnnfd laqmLaf6 k|fKt ePsf] /sd dfq lghnfO{ lkmtf{ lbOg]5 . s/bftfn]
dfn jf j:t' g} kfpF egL bfaL ug{ ;Sg] 5}g .

!@=#=$ a}+s tyf cGo ljQLo ;+:yfdf /x]sf] s/bftfsf] /sdaf6 s§f ug{ nufP/M
aSof}tf /sd /fVg] s/bftfsf] a}+s tyf cGo ljQLo ;+:yfdf /sd hDdf /x]sf] ;"rgf kfOPdf
;f] /sdaf6 ;d]t aSof}tf s/ c;'n ug{ ;lsG5 . o; ;DaGwdf s/ aSof}tf /fVg] s/bftfsf]
/sd ePsf] a}+s tyf ljQLo ;+:yfnfO{ aSof}tf /sd bflvnf ug{sf nflu ;"rgf hf/L u/L
dfu ug{ ;lsg]5 . o; ;DaGwdf lgDg pbfx/0fn] k|i6 kfg]{5 M

190
 pbfx/0f !@=!
/fdfgGb zdf{ cfGtl/s /fh:j sfof{no, sf7df8f}+, If]q g+= ! df btf{ /x]5 . lghn] ;f]
sfof{nodf ?= % nfv d"No clej[l4 s/ a''emfpg afls /x]5 . a}+s;+u kqfrf/ ubf{ Pe/]i6
a}+s ln=, afg]Zj/df lghsf] gfddf d'2tL vftfdf ?= !@ nfv /x]sf] b]lvg cfof] . kqfrf/
ubf{ klg lghn] aSof}tf /sd ltg{ cfgfsfgL u/]sf] kfOPsf]n] lghsf] gfpdf /x]sf] Pe/]i6
a}+ssf] d''2tL vftfaf6 ?= % nfv s§f u/L k7fO lbg Pe/]i6 a}+s ln= nfO{ kq n]vL ;f] /sd
dfu u/L aSof}tf /sd c;''nL ug{ ;lsg]5 .
!@=#=% g]kfn ;/sf/ jf g]kfn ;/sf/sf] :jfldTjdf ePsf] s'g} ;ª\ul7t ;+:yf jf :yfgLo lgsfox¿af6
s/bftfn] kfpg] /sdaf6 s§f ug{ nufP/M
aSof}tf s/ /sd /fVg] s/bftfsf] g]kfn ;/sf/ jf g]kfn ;/sf/sf] :jfldTjdf ePsf] s'g}
;ª\ul7t ;+:yf jf :yfgLo lgsfox¿df kfpg] /sd /x]5 eg] lgh s/bftfn] kfpg] /sdaf6
To:tf] aSof}tf /sd s§f ug{ nufP/ sfof{nodf bflvnf ug{ cfb]z lbO{ aSof}tf /sd c;'n
ug{ ;lsg]5 .
!@=#=^ s'g} t];|f] JolQmn] s/bftfnfO{ ltg{'kg{] /sd bfjL u/]/M
sf/f]jf/sf] l;nl;nfdf Pp6} s/bftfsf] s'g} JolQm jf lgsfoaf6 lng'kg{] /sd x'g;S5 eg]
st} lbg'kg{] /sd x'g;S5 . aSof}tf /fVg] s/bftfnfO{ s'g} cGo JolQm jf lgsfon] lghnfO{
e'QmfgL lbg af+sL /sd b]vfPsf] 5 eg] tL JolQm jf lgsfoaf6 pQm /sd dfu u/L aSof}tf
s/ /sd c;'n ug{ ;lsg]5 .o; ;DaGwdf lgDg pbfx/0fn] k|i6 kfg]{5 M
pbfx/0f !@=@
;"o{ ufd{]G6;n] cfGtl/s /fh:j sfof{no, nlntk'/df d"No clej[l4 s/ jfkt ?= !# nfv
ltg{ afFsL /x]5 . lghnfO{ sfof{noaf6 ;f] /sd a'emfpg k6s k6s kqfrf/ ePsf] /x]5 . t/
s/bftfn] ;f] /sd a'emfpg cfn6fn u/]sf] b]lvof] . cg';Gwfgsf qmddf lghnfO{ Joj;fosf]
l;nl;nfdf x/]/fd rf}w/Ln] ?= @@ nfv ltg{ af+sL b]lvg cfof] . o; cj:yfdf cfGtl/s /fh:j
sfof{no nlntk'/n] x/]/fd rf}w/LnfO{ kqfrf/ u/L lghn] ;"o{ ufd]{G6;nfO{ ltg'{kg]{ /sd dWo]
?=!# nfv bflvnf u/fpg nufpg' kb{5 .

!@=#=& s/bftfsf] cfoft lgof{t / cGo sf/f]jf/ /f]Ssf u/]/M

s/ aSof}tf /fVg] s/bftfnfO{ s/ aSof}tf bflvnfsf nflu ;"rgf ubf{ ;d]t s/ aSof}tf
bflvnf gu/]df To:tf s/bftfn] ug{] cfoft lgof{t / cGo sf/f]jf/ /f]Ssf ug{ ;lsG5 .
pko{‘Qmfg';f/sf] sf/jfxLaf6 s/bftfn] ug{] lgoldt sf/f]jf/ /f]Ssf ePdf dgf]a}1flgs bafa
kg{ u} s/bftfn] :jo+n] aSof}tf s/ km/ kmf/s ug{ ;Sb5g\ . o; ;DaGwdf lgDg pbfx/0fn]
k|i6 kfg]{5 M

191
 pbfx/0f !@=#
lgdf{0f ;fdu|L cfk"lt{ ug{] Zofd OG6/k|fOh]h cfGtl/s /fh:j sfof{no, e/tk'/df btf{ /x]sf]
/x]5 . lghn] sfof{nonfO{ ?= Ps s/f]8 ltg{ afFsL /x]5 . lghnfO{ /sd bflvnf ug{ k6s
k6s kqfrf/ ubf{ klg lghaf6 /sd bflvnf ePsf] /x]g5 . lghsf] lgoldt sf/f]jf/ e}/x]sf]
/x]5 . sfof{non] a'embf lghn] sf/f]jf/sf] l;nl;nfdf a'6jn l:yt lgdf{0f sDklgnfO{ ?=
b; s/f]8sf] ;fdfg cfk"lt{ ug{] ;Demf}tf u/]sf] /x]5 . lghsf] lgoldt sf/f]jf/ /f]Ssf ubf{
lghn] cfk"lt{ ug{sf] nflu v/Lb u/L /flvPsf] ;fdfg cfk"lt{ x'g g;Sbf yk cfly{s bfloTj
a9g hfg] / ;Demf}tf cg';f/sf] sf/f]jf/ ;d]t x'g g;Sg] x'gfn] lghnfO{ aSof}tf s/ /sd
?= Ps s/f]8 bflvnf ug{ bafa kg{ hfG5 . aSof}tf /sd c;'n ug{ ;f] k|efjsf/L pkfo x'g]
;DemL lghsf] sf/f]jf/& lbgsf] nflu /f]Ssf x'g] kqfrf/ u/]sf] /x]5 . ;ft lbg;Dd ljqmL
sf/f]jf/ aGb x'bf lghsf] efjL sf/f]jf/df k|lts"n c;/ x'g] cf+sng u/L lghn] aSof}tf
/sd Ps s/f]8 bflvnf u/]5 . ;f] aSof}tf /sd bflvnf u/]kl5 sfof{non] sf/f]jf/ /f]Ssfsf]
km's'jf u/]sf] cj:yf /x]5 .

!@=#=* ;+o'Qm pkqmdsf ;fem]bf/x?af6 c;'n pk/ u/]/M

btf{ ePsf] s'g} ;+o'Qm pkqmdsf] ltg{ af+sL s/ ltg]{ bfloTj d"ntM ;DalGwt ;+o'Qm pkqmds}
/x] klg P]gn] ;+o'Qm pkqmdsf ;fem]bf/x? cfkm' ;+nUg ePsf] ;+o'Qm pkqmdsf] s/ bfloTj
axg ug{ / e'Qmfg ug{ lhDd]jf/ /xg] Joa:yf u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf !)v= sf]
pkbkmf -$_ df lgDg Joa:yf /x]sf] 5 M
bkmf !) v= -$_ ;+o'Qm pkqmd -HjfOG6 e]Gr/_ df ;+nUg JolQm cfk"m ;+nUg /x]sf]
;+o'Qm pkqmd -HjfOG6 e]Gr/_ sf] s/ bfloTj e'Qmfg ug]{ k|of]hgsf nflu ;+o'Qm jf
5'6\6f5'6\6} ?kdf lhDd]jf/ x'g]5g\ .Æ
P]gsf] pko'{Qm Joa:yf cg';f/ btf{ ePsf] s'g} ;+o'Qm pkqmdn] cfkm\gf] s/ bfloTj e'Qmfg
gu/]df ;f] ;+o'Qm pkqmddf ;+nUg JolQmx?af6 To:tf] aSof}tf /sd c;'n pk/ ul/g]5 .
!@=#=( cf+lzs aSof}tf c;'nL x'+bf lx;fa ldnfg ul/g] qmd
d"No clej[l4 s/ P]gsf] bkmf @& n] o; P]g adf]lhd nfUg] b:t'/, Aofh / hl/jfgf o; P]g
adf]lhd nfUg] s/ ;/x dflgg] Joj:yf u/]sf] 5 . o;} u/L s/ aSof}tfn] s/bftfn] k]z u/]sf]
s/ ljj/0f adf]lhd ltg'{ kg]{ egL :jo+ 3f]if0ff u/]sf] s/, s/ clws[tn] bkmf @) adf]lhd s/
lgwf{/0f u/L yk df+u u/]sf] s/, bkmf !( adf]lhdsf] yk b:t'/, bkmf @^ adf]lhdsf] Aofh /
bkmf @( adf]lhdsf] hl/jfgfnfO{ ;d]6sf] 5 .
ltg'{ kg]{ s/ sfg"g adf]lhdsf] Dofbleq bflvnf gu/L ltg{ af+sL /x]sf] s/ aSof}tf Psd'i6
?kdf c;'nL gx'g klg ;Sb5 . s/bftfn] ltg'{ kg]{ aSof}tf s/sf] /sd ls:tfaGbL jf
cf+lzs?kdf bflvnf u/]sf] cj:yfdf pQm bflvnf ePsf] /sdaf6 ;aeGbf klxn] Aofh,
To;kl5 yk b:t'/, To;kl5 hl/jfgf / cGTodf af+ls s/ /sddf s6\6L ug'{ kb{5 .

192
To;}u/L aSof}tf c;'nL ug]{ l;nl;nfdf s/bftfsf] ;Dk"0f{ jf s]xL ;DklQ Ps} k6s jf k6s
k6s u/L l;naGbL af]nkq jf ;fj{hlgs a9fa9åf/f lnnfd laqmL u/L c;'n ul/Psf] 5
eg] ;f] cj:yfdf nfu]sf] lnnfd ;DaGwL vr{nfO{ klxnf] k|fyldstf lbO{ pQm vr{ c;'n u/L
af+sL /xg] /sdaf6 qmdzM Aofh, yk b:t'/, hl/jfgf / cGTodf s/ aSof}tf c;'n ug'{kb{5 .
o; ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod %# sf] pklgod -%_ n] b]xfo
adf]lhdsf] k|fyldstf qmd lgwf{/0f u/]sf] 5 M
lgod %#-%_ M cf+lzs c;'nL x'g] ePdf qmdzM lnnfd ;DaGwL vr{, Aofh, b:t'/, h/Ljfgf /
s/sf] /sd c;'n ul/g]5 .

193
 kl/R5]b !#
s/ lkmtf{

d"No clej[l4 s/df btf{ ePsf JolQmn] cfkm\gf] s/of]Uo j:t' tyf ;]jfsf] cfk"lt{sf] nflu cfjZos
j:t' jf ;]jf :yfgLo ahf/df v/Lb u/]sf jf cGo d'n'saf6 k}7f/L u/]sf x'G5g\ . btf{jfn s/bftfn]
s/of]Uo j:t' cfoft ubf{sf] cj:yfdf ;DalGwt eG;f/ ljGb'df / s/of]Uo j:t' tyf ;]jf :yfgLo
ahf/df v/Lb ubf{sf] cj:yfdf btf{jfn laqm]tfnfO{ s/ lt/]sf] x'G5 . o;/L :yfgLo v/Lb jf k}7f/Ldf
lt/]sf] s/ btf{jfn JolQmn] cfkm"n] laqmLdf ;+sng u/]sf] s/af6 s§L u/L af+sL /xg cfpg] /sd
dfq ;/sf/nfO{ a'emfpg' kg]{ Joj:yf P]gn] u/]sf] 5 . o;/L v/Lbdf lt/]sf] s/ laqmLdf ;+sng
u/]s]f s/df s6[L ubf{ nuftf/ 5 dlxgf;Dd klg s6[L x''g g;s]df To;/L s6[L x'g g;s]sf] s/ /sd
lkmtf{ x'g] Joj:yf P]gn] u/]sf] 5 . o;}u/L s;}n] e'njz s/ bflvnf u/]sf] cj:yfdf To;/L bflvnf
u/]sf] s/ lkmtf{ x'g] Joj:yf klg P]gn] u/]sf] 5 . lgsf;L sf/f]jf/ ug]{ JolQmsf] s/ lkmtf{ tyf s]xL
j:t'sf] k}7f/L jf cfGtl/s v/Lbdf lt/]sf] jf laqmLdf ;+sng u/]sf] s/ lkmtf{ Pj+ ljb]zL ko{6sn]
v/Lbdf lt/]sf] s/ lkmtf{ ;DaGwdf klg P]gn] ljif]z Joj:yf u/]sf] 5 . To:t}, s'6g}lts ;'ljwf jf
dx;'n ;'ljwf k|fKt JolQm jf lgsfo jf cfof]hgfn] v/Lb ubf{ lt/]sf] s/ lkmtf{ x'g] Joj:yf klg P]gn]
u/]sf] 5 . lgb]{lzsfsf] o; kl/R5]bdf s/ lkmtf{ ;DaGwL pko'{Qm ljleGg Joj:yfx?sf] jf/]df lj:t[t
?kdf ljj]rgf ul/Psf] 5 .
!#=! ldnfg x'g g;s]sf] s/ jf lgsf;L ug]{ JolQmsf] s/ lkmtf{M
d"No clej[l4 s/ P]gsf] bkmf !& sf] pkbkmf -!_ n] btf{ ePsf] JolQmn] cfk\mgf] s/ nfUg]
sf/f]jf/;+u ;DalGwt j:t' jf ;]jf cfoft jf k|fKt ubf{ lt/]sf] s/ cfk"mn] p7fPsf] s/sf]
/sdaf6 s6[L ug{ kfpg] Joj:yf 5 . P]gsf] pQm Joj:yf cg';f/ btf{ ePsf] s'g} JolQmn]
cfk\mgf] s/of]Uo sf/f]jf/ ;+rfng ug]{ ;Gbe{df v/Lb jf k|fKt u/]sf] s/of]Uo j:t' jf ;]jfdf
lt/]sf] s/ cfk'mn] laqmLdf p7fPsf] s/df 36fO{ jf ldnfg u/L af+sL /xg cfPsf] /sd dfq
bflvnf u/] k'U5 . cyf{t s'g} JolQmn] s'g} s/ cjlwdf bflvnf ug'{kg]{ s/ eGgfn] ;f] s/
cjlwdf ;f] JolQmn] laqmLdf p7fPsf] s/df ;f] s/ cjlwdf lghn] v/Lbdf lt/]sf] s/ / ljut
s/ cjlwsf] ldnfg x'g af+sL s'g} s/ eP ;f] s/ /sd 36fO{ x'g cfpg] /sdnfO{ a'e\mg' kb{5 .
t/ s'g} btf{jfn JolQmn] s'g} s/ cjlwdf laqmLdf p7fPsf] s/ v/Lbdf lt/]sf] s/ eGbf
;w} a9L x'G5 eGg] 5}g . o;/L laqmLdf p7fPsf] s/ eGbf v/Lbdf lt/]sf] s/ a9L ePdf
To;/L a9L ePsf] /sd ;f] s/ cjlweGbf cufl8sf] ltg{ af+sL s/df ldnfg ug{ kfp5 .
To;/L ldnfg ubf{ klg s'g} s/ /sd af+sL g} /x]df ;f] JolQmn] kl5Nnf] s/ cjlwdf a'emfpg'
kg]{ s/df ldnfg ug{ ;Sb5 . o;/L s'g} s/ cjlwdf ldnfg x'g g;s]sf] s/ kl5Nnf s/
cjlwx?sf] ltg'{kg]{ s/df ldnfg ubf{ nuftf/ 5 dlxgf;Dd klg ;f] s/ ldnfg x'g g;s]df
To;/L ldnfg x'g g;s]sf] /sd Psd'i6 lkmtf{ kfpg ;Sg] Joj:Yff P]gn] u/]sf] 5 .
o;}u/L s'g} s/ cjlwsf] s""n laqmL dWo] $) k|ltzt jf ;f]eGbf a9L lgsf;L laqmL ug]{ btf{
ePsf] JolQmn] s'g} s/ cjlwdf v/Lbdf lt/]sf] s/ lghn] laqmLdf ;+sng u/]sf] s/ eGbf
194
 a9L ePdf ;f]xL s/ cjlwdf lkmtf{ kfpg ;Sg] Joj:yf ;d]t P]gn] u/]sf] 5 . o; ;DaGwdf
P]gsf] bkmf @$ df b]xfosf] Joj:Yff /x]sf] 5 .
bkmf @$ s§L ug{ kfpg] /sd a9L ePdf M -!_ btf{ ePsf] JolQmn] s'g} dlxgfdf bkmf !&
adf]lhd s§L ug{ kfpg] s/sf] /sd ;f] dlxgfdf p7fPsf] s/sf] /sd eGbf a9L ePdf To:tf]
a9L /sd o; P]g adf]lhd ;f] dlxgf;Dd a'emfpg' kg]{ s'g} /sd eP To;df ldnfg ug{
;Sg]5 .
-@_ pk/f]Qm adf]lhd ldnfg u/L afFsL /x]sf] /sd btf{ ePsf] JolQmn] csf]{dlxgfdf
a'emfpg' kg]{ s/sf] /sddf ldnfg ug{ ;Sg]5 .
-#_ o;/L nuftf/ ^ dlxgf;Dd ldnfg u/]/ afFsL /x]sf] /sd btf{ ePsf] JolQmn]
Psd'i6 lkmtf{ kfpg s/ clws[t ;dIf lgj]bg lbg ;Sg]5 .
-$_ pkbkmf -@_ / -#_ df h'g;'s} s'/f n]lvPsf] eP tfklg dlxgf e/Lsf] s""n ljqmL
dWo] rfln; k|ltzt eGbf a9L lgsf;L ljqmL ug]{ btf{ ePsf] JolQmn] bkmf !& adf]lhd s§L
ug{ kfpg] s/sf] /sd o; cl3 o; bkmfdf tf]lsPsf] sfo{ljlw ckgfO{ lkmtf{ kfpg lgj]bg
lbPdf a'emfpg' kg]{ s'g} /sd afFsL eP To;df ldnfg u/L afFsL /x]sf] /sd Psd'i6 lkmtf{
kfpg lgj]bg lbg ;Sg]5 .
P]gsf] pko{‘Qm Joj:yf cg';f/ btf{ ePsf] s'g} JolQmn] s/of]Uo sf/f]jf/sf] l;nl;nfdf u/]sf]
v/Lbdf lt/]sf] s/ lghn] laqmLdf ;+sng u/]sf] s/df s6[L ubf{ jf ljutsf] ltg{ af+sL s/df
ldnfg ubf{ jf kl5Nnf s/ cjlwsf] ltg'{kg]{ s/df ldnfg ubf{ nuftf/ 5 dlxgf;Dd klg
ldnfg x'g g;s]df To;/L ldnfg x'g g;s]sf] /sd Psd'i6 lkmtf{ kfpg ;f] JolQmn] s/
clws[t ;dIf lgj]bg lbg' kb{5 . s/bftfn] lgodfjnLsf] cg';"rL !) adf]lhdsf] s/ ljj/0f
dfkm{t s/ lkmtf{ bfjL ug'{kb{5 . o;/L k|fKt s/ ljj/0f / s/ lkmtf{ ;DaGwL sfuhftx?
5fgljg u/L lkmtf{ bfjL ul/Psf] s/ lkmtf{ x'g] b]lvPdf s/ clws[tn] cljnDa lkmtf{ ug'{kb{5 .
o; ;DaGwdf lgDg pbfx/0fn] k|i6 kfg]{5 M
pbfx/0f !#=!
/fw]Zofd OG6/k|fOh]hsf] @)^* >fj0f dlxgfdf v/Lbdf lt/]sf] s/ ?= !) nfv /x]5 .
lghn] ;f] dlxgfdf laqmLdf ;+sng u/]sf] s/ ?= ! nfv /x]5 eg] lghsf] ljutdf
ltg{af+sL s'g} s/ /x]g5 . o;cj:yfdf lghsf] o; dlxgfdf v/Lbdf lt/]sf] s/
laqmLdf ;+sng u/]sf] s/ eGbf ?=( nfv a9L /x]sf] 5 . pQm a9L ePsf] s/ /sd
lghn] ;f] cjlw eGbf kl5sf s/ cjlwsf] ltg'{kg]{ s/df ldnfg ug{ kfpg] Joj:yf
adf]lhd ldnfg ubf{ @)^* df3 dlxgf;Dddf klg ldnfg x'g g;s]sf] s/ ?= @ nfv /x]5 . o:tf]
cj:yfdf lghn] @)^* df3 dlxgfdf To;/L ldnfg x'g af+sL s/ lkmtf{ bfjL ug{ ;Sb5 /
;f]bfjL k|dfl0ft ePdf ;f] s/ /sd lkmtf{ lbg' kb{5 .

o;}ul/ P]gn] s'g} cjlwsf] s"n

" laqmL dWo] $) k|ltzt jf ;f]eGbf a9L ljb]zdf lgsf;L
ug]{ JolQmn] s'g} dlxgfdf v/Lbdf lt/]sf] s/ ;f] JolQmn] ;f] s/ cjlwdf laqmLdf ;+sng
195
 u/]sf] s/ eGbf a9L ePdf To;/L a9L ePsf] s/ /sd ;f]xL s/ cjlwdf lkmtf{ bfjL ug{
;Sb5 / pQm bfjL k|dfl0ft ePdf To:tf] s/ lkmtf{ ug'k{ b{5 . lgsf;L laqmLdf z"Go b/n]
s/ nfUg] cyf{t laqmLdf s/ ;+sng ug'{ gkg]{ t/ To:tf] laqmL k|of]hgsf nflu v/Lb
ul/Psf] j:t' jf ;]jfdf lt/]sf] s/ k'0f{ ?kn] s6[L kfpg] P]gsf] Joj:yf /x]sf] 5 . d"No clej[l4 s/
uGtAo l;4fGt -Destination Principle_ df cfwfl/t /x]sf] 5 . lgsf;L ePsf] j:t' tyf ;]jf
g]kfndf pkef]u gx'g] ePsf] tyf lgsf;LnfO{ k|j4{g ug]{ p2]Zon] s/ lkmtf{ ;DaGwL of] Joj:yf
ul/Psf] xf] . o; ;DaGwdf P]gsf] bkmf @$ sf] pkbkmf -%_ / -^_ df b]xfosf] Joj:Yff /x]sf] 5 .
bkmf @$-%_ pkbkmf -#_ jf -$_ adf]lhd s'g} lgj]bg k/]df lkmtf{ lbg' kg]{ 7xl/Psf] /sd
s/ clws[tn] t'?Gt lkmtf{ lbg]5 / lgj]bg k/]sf] ldltn] pkbkmf -$_ adf]lhd eP #) lbg
leq / pkbkmf -#_ =adf]lhd eP ^) lbg leq lkmtf{ gul/Pdf To:tf] /sddf g]kfn ;/sf/n]
tf]lsP adf]lhd Aofh ;d]t lbg' kg]{5 .
-^_ btf{ ePsf] JolQmn] pkbkmf -#_ / -$_ adf]lhd ldnfg u/]/ afFsL /x]sf] /sd lkmtf{ kfpg]
bfjL ul/;s] kl5 To:tf] /sd csf]{ dlxgfdf p7fPsf] s/df ldnfg ug{ kfpg] 5}g .
!#=@= s'6gLlts jf s/ 5'6sf] ;'ljwf k|fKt JolQm jf lgsfon] lt/]sf] s/ lkmtf{M
P]gn] leogf sGe]G;gsf] dd{ tyf cGt/f{li6«o k|rng adf]lhd g]kfn l:yt ljb]zL s'6lglts
lgof]u jf lgof]udf sfo{/t s'6gLlts ;'ljwf k|fKt JolQmn] cfk\mgf] pkef]usf]nflu v/Lb u/]sf]
xb;Ddsf] j:t' jf ;]jfdf lt/]sf] s/ lkmtf{ x'g] Joj:yf u/]sf] 5 . To:t} g]kfn ;/sf/ cy{
dGqfnoaf6 s/ 5'6sf] ;'ljwf k|bfg u/]sf] jf s/ 5'6sf] ;xdtLk|fKt ePsf] cGt/fli6«o ;+:yf
jf b'O{ jf jx'kIfLo ;Demf}tf adf]lhd g]kfnleq ;+rflnt cfof]hgfn] lt/]sf] s/sf] /sd lkmtf{
x'g] Joj:Yff ;d]t P]gn] u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf @% sf] pkbkmf -!_ df b]xfosf]
Joj:Yff /x]sf] 5 .
bkmf @%= s/ lkmtf{ x'g ;Sg]M -!_ b]xfo adf]lhdsf] s/sf] /sd tt\;DaGwL sf/f]jf/
ePsf] ldltn] tLg jif{leq lkmtf{ kfpg b/vf:t k/]df lkmtf{ lbOg]5M
-s_ g]kfn ;/sf/, k//fi6« dGqfnon] s'6g}lts dfGotf k|bfg u/]sf] g]kfnsf] s'6gLlt1nfO{
ljb]zL /fi6«n] kf/:kfl/stfsf] cfwf/df jf If]qLo, cGt/fli6«o lgof]u tyf ;+:yfdf
sfo{/t s'6gLlts ;'ljwf k|fKt JolQmnfO{ s/ 5'6sf] ;'ljwf k|bfg u/]sf] /x]5 eg]
g]kfnl:yt To:tf] /fi6«, If]qLo, cGt//fli6«o lgof]u =tyf ;+:yfsf] s'6gLlt1n] cfkm"n]
pkef]u u/]sf] xb;Dd g]kfnleq lt/]sf] s/sf] /sd,
-v_ g]kfn ;/sf/, cy{ dGqfnon] s/ 5'6sf] ;'ljwf k|bfg u/]sf] cGt//fli6«o ;+:yf jf
To:tf] ;+:yfn] lt/]sf] s/sf] /sd,
-u_ g]kfn ;/sf/, cy{ dGqfnoaf6 s/ 5'6sf] ;xdtLk|fKt b'O{ jf ax'kIfLo ;Demf}tf
adf]lhd g]kfn /fHoleq cfof]hgf ;+rfng ug]{ l;nl;nfdf lt/]sf] s/sf] /sd,
P]gsf] pko'{Qm Joj:yf cg';f/ g]kfn l:yt s'g} ljb]zL /fi6«sf] lgof]u tyf tL lgof]udf sfo{/t
s'6gLlts ;'ljwf k|fKt s'6lglt1n] pkef]u u/]sf] xb;Ddsf] j:t' jf ;]jfdf g]kfndf lt/]sf]
s/ lkmtf{ bfjL u/]df lkmtf{ lbg' kb{5 . s'g} ljb]zL /fi6«sf] lgof]u jf s'6gLlt1nfO{ o;/L
196
 s/ lkmtf{ ubf{ ;f] /fi6«n] ;f] /fi6«df cjl:yt g]kfnL s'6gLlts lgof]u jf s'6gLlt1nfO{ s/
lkmtf{sf] ;'ljwf k|bfg u/]s]f cj:yfdf dfq s/ lkmtf{ x'g] Joj:yf P]gn] u/]sf] 5 . o;/L s/
lkmtf{ bfjL ul/Psf] v/Lb g]kfn ;/sf/, k//fi6« dGqfnoaf6 l;kmfl/; eO{ cfPsf] x'g' clgjfo{
5.
o:t} g]kfn ;/sf/ cy{ dGqfnon] s/ 5'6sf] ;'ljwf k|bfg u/]sf] s'6g}lts ;'ljwf k|fKt JolQm
jf lgsfo afx]s cGo cGt/fli6«o ;+:yfn] g]kfn leq u/]sf] v/Lbdf lt/]sf] s/ lkmtf{ x'g] Joj:Yff
P]gn] u/]sf] 5 . t/ To:tf] v/Lb ;f] ;+:yfsf] sfo{;u+ ;DalGwt /x]sf] x'gk' b{5 / ;f] ;+:yfnfO{
g]kfn ;/sf/ cy{ dGqfnon] s/ 5'6sf] ;'ljwf k|bfg u/]sf] k|dfl0ft ePsf] x'gs ' f ;fy} To:tf]
;+:yfn] ;DalGwt s/bftf ;]jf sfof{no jf cfGtl/s /fh:j sfof{noaf6 :yfoL n]vf gDa/
k|fKt u/]sf] x'gk' b{5 . g]kfn ;/sf/ cy{ dGqfno jfx]s g]kfn ;/sf/sf cGo s'g} dGqfno jf
lgsfoaf6 k|bfg ul/Psf] s/ 5'6sf] k|Tofe"ltn] P]gsf] of] ;'ljwf k|fKt x'bg} .
o;}u/L b'O{ jf jx'kIfLo ;Demf}tf adf]lhd g]kfndf ;+rflnt s'g} cfof]hgfn] g]kfn ;/sf/
cy{ dGqfnoaf6 s/ 5'6sf] ;xdltk|fKt u/]sf] ePdf ;f] cfof]hgf ;+rfng ug]{ JolQmn] ;f]
cfof]hgf ;+rfng ug]{ k|of]hgsf nflu g]kfn leq v/Lb ug]{ s/of]Uo j:t' jf ;]jfdf lt/]sf]
s/ lkmtf{ x'g] Joj:yf ;d]t P]gn] u/]s]f 5 .
o; Joj:yf adf]lhd s/ lkmtf{ kfpg s/ lkmtf{ kfpg] v/Lb ePsf] ldltn] tLg jif{leq s/
lkmtf{ kfpg lgj]bg lbO;Sg' kg]{ Joj:yf ;d]t P]gn] u/]sf] 5 . t/ s'6gLlts lgsfo jf
s'6gLlt1n] s/ lkmtf{ bfjL ubf{ Ps k6sdf kf+r xhf/ ?k}of eGbf sdsf] v/Lbdf lt/]sf]
s/ lkmtf{ bfjL ug{ kfpg] 5}g . o; ;DaGwdf P]gsf] bkmf @% sf] pkbkmf -!s_ df b]xfosf]
Joj:yf /x]sf] 5 .
bkmf @% -!s_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] ePtf klg s'6gLlts lgsfo jf s'6lglt1 n]
s/nfUg] j:t' jf ;]jf v/Lb ubf{ lt/]sf] s/ Ps k6sdf kf+r xhf/ ?k}+of eGbf sdsf]
v/Lbdf lkmtf{ ul/g] 5}g .
!#=#= e'njz lt/]sf] s/ lkmtf{M
s'g} JolQmn] s/ gnfUg] j:t' jf ;]jfdf s/ lt/]df To;/L lt/]sf] s/nfO{ e'njz lt/]sf] s/
dfgL To:tf] s/ lkmtf{ x'g] Joj:yf P]gn] u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf @% sf] pkbkmf
-!_ sf] v08 -3_ df b]xfosf] Joj:yf /x]sf] 5 .
bkmf @% -!_ -3_ M e'naf6 c;'n ul/Ps]f s/sf] /sd .
e'naf6 s'g} JolQmn] s/ bflvnf u/]df To;/L bflvnf u/]sf] ldltn] tLg jif{ leq To:tf] s/
lkmtf{ kfpg b/vf:t lbg'kb{5 . To;/L s'g} b/vf:t kg{ cfPdf cfGtl/s /fh:j ljefu jf
;DalGwt cfGtl/s /fh:j sfof{non] k|df0fsf] 5fgjLg u/L bfjL k|dfl0ft ePdf To:tf] s/
lkmtf{ ug'{kb{5 . t/ e'naf6 ltl/Psf] s/ lkmtf{ ubf{ s/sf] jf:tljs ef/ jxg ug]{ JolQmnfO{
dfq lkmtf{ ug'{kb{5 . o; ;DaGwdf P]gsf] bkmf @% sf] pkbkmf @ df b]xfosf] Joj:yf /x]sf]
5.

197
 bkmf @% -@_ pkbkmf -!_ sf] v08 -3_ adf]lhd s/sf] /sd lkmtf{ ubf{ s/sf] jf:tljs ef/
jxg ug]{ JolQmnfO{ dfq lkmtf{ ul/g]5 .
!#=$ ljb]zL ko{6sn] lt/]sf] s/ lkmtf{M
g]kfn 3'Dg cfpg] ljb]zL ko{6sx?n] g]kfn j;fO{sf] qmddf g]kfn aflx/ lgsf;L ug]{ u/L
ljleGg s/of]Uo j:t' v/Lb u/]sf] x'g ;Sb5 . o;/L ko{6sn] v/Lb u/]sf] t/ g]kfndf k|of]u
gu/L lgsf;L ug]{ j:t' jf ;]jfdf lt/]sf] s/ klg lgsf;L sf/f]jf/ ug]{ JolQmn] lt/]sf] s/ ;/x
lkmtf{ ug]{ k|of]hgsf nflu P]gdf 5'6[} Joj:yf ul/Psf] 5 . P]gsf] o; k|of]hgsf] nflu v/Lb
ug]{ k;nx? tf]lsPsf] 5 . o; ;DaGwdf P]gsf] bkmf @%s= n] b]xfosf] Joj:yf u/]sf] 5 .
@%s= ljb]zL ko{6sn] v/Lbdf lt/]sf] s/ lkmtf{ x'g]M g]kfn e|d0f u/L xjfO{ dfu{af6 kms{g]
ljb]zL ko{6sn] kRrL; xhf/ ?k}+of eGbf a9Lsf] s/nfUg] j:t' v/Lb u/L cfkm";+u nu]df
ljefun] tf]s]sf] k|lqmof cg';f/ To:tf] j:t'df lt/]sf] s/ lkmtf{ lbO{g]5 . o:tf] lkmtf{ x'g]
/sdsf] tLg k|ltzt /sd ;]jf z''Ns jfkt s§f ul/g]5 .
P]gsf] o; Joj:yf cg';f/ lkmtf{ x'g] /sd lqe'jg cGt/fli6«o ljdfg :ynaf6} lkmtf{ x'g]
Joj:yf ldnfOPsf] 5 . o; k|fjwfg cg';f/ x'g] s/ lkmtf{ s/of]Uo j:t' jf ;]jf ;fydf lnO{
hfg] ljb]zL ko{6sn] xjfO{ dfu{af6 g]kfn 5f8\g] ;dodf lkmtf{ xG]5 .
!#=% k'gM lgof{t ePsf a:t'df lt/]sf] s/ lkmtf{M
s'g} s/bftfn] cfkm}n] k}7f/L u/]sf jf cGo s;}n] k}7f/L u/]sf s/of]Uo a:t' g]kfn aflx/ lgsf;L
u/]df tL a:t'sf] k}7f/L jf :yflgo v/Lbdf lt/]sf] s/ lgsf;Lstf{n] lkmtf{ kfpg] Joa:yf
P]gn] u/]sf] 5 . To:tf] s/ lkmtf{ k|fKt ug{ lgsf;L ePsf] a:t'sf] d"No jfktsf] /sd kl/jTo{
ljb]zL d'b|fdf clu|d ?kdf k|fKt u/]sf] x'g' kb{5 . t/, cg';"rL–! adf]lhd s/ lkmtf{ ;'ljwf
lnPsfdf]jfOn, l3p t]n, lrgL, d}bf, sk8f, lrof cflbh:tf j:t' lgof{t jf k'gM lgof{t ubf{ eg]
lgsf;L u/]sf a:t'sf] k}7f/L jf :yflgo v/Lbdf lt/]sf] s/ lgsf;Lstf{n] lkmtf{ gkfpg] Joa:yf
;d]t P]gn] u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf @%u= n] b]xfosf] Joj:yf u/]sf] 5 M
@%u= k'gM lgof{tdf s/ lkmtf{ x'g] M s'g} a:t' k'gM lgof{t eO{ kl/jTo{ d'b|fdf clu|d ?kdf
e'QmfgL k|fKt ePdf ;DalGwt JolQmn] v/Lbdf lt/]sf] d"No clej[l4 s/ afktsf] /sd
lghnfO{ lkmtf{ lbOg]5 .
t/ cg';"rL–! adf]lhd s/ lkmtf{ ;'ljwf lnPsf] s'g} j:t' lgof{t jf k'gM lgof{t ubf{ o; bkmf
adf]lhdsf] s/ lkmtf{ ;'ljwf kfpg] 5}g .
!#=^ ljleGg j:t'sf] v/Lbdf lt/]sf] jf laqmLdf p7fPsf] s/ lkmtf{M
ljleGg ?+U0f pBf]unfO{ ;x'lnot k|bfg ug{, k|fyldstf k|fKt cfof]hgfnfO{ k|f]T;flxt ug{,
cfofltt j:t' / d'n'sleq pTkflbt j:t' aLr s/ t6:ytf sfod ug{ Pj+ rf]/L k}7f/L x'g]
;DefjgfnfO{ sd ug{ tf]lsPsf JolQmx?n] s]xL j:t'x?sf] v/Lbdf lt/]sf] jf laqmLdf p7fPsf]
s/ dWo] s]xL c+z tL JolQmx?nfO{ g} lkmtf{ x'g] ljif]z Joj:yf P]gsf] cg';"rL ! n] u/]sf] 5 .
P]gn] u/]sf tL Joj:yfx? b]xfo adf]lhd /x]sf 5g\ .
198
!#=^=! ;nfO{ -sf7sf] sf+6L dfq_ w'k / 6fo/ 6\o'a pBf]ux?n] laqmL ubf{ p7fPsf] s/ lkmtf{M
sf7sf] sf+6L ePsf] ;nfO{, w'k / 6fo/ 6\o'a pBf]ux?n] cfk'mn] pTkfbg u/]sf pko'{Qm j:t'
laqmL ubf{ p7fPsf] s/af6 v/Lbdf lt/]sf] s/ 36fp+bf af+sL a'emfpg' kg]{ b]lvPsf] s/ lkmtf{
lbOg] Joj:yf P]gn] u/]sf] 5 . P]gsf] cg';"rL ! sf] ;d"x !! sf] v08 -cf_ sf] pkv08 !@
df b]xfosf] Joj:Yff /x]sf] 5 .
!@= ;nfO{ -sf7sf] sf+6L dfq_,w'k / 6fo/ 6\o'a pBf]ux?n] cfk\mgf] pTkfbgsf] pQm ;fdfg
laqmL ubf{ p7fPsf] s/af6 v/Lbdf lt/]sf] s/ 36fp+bf af+sL a'emfpg' kg]{ b]lvPsf] s/
a/fa/sf] /sd ljefun] tf]s]sf] k|lqmof adf]lhd tL pBf]ux?nfO{ lkmtf{ lbOg] 5 .
cg';"rLsf] pko'{Qm Joj:Yff cg';f/ s/ lkmtf{ ug]{ k|of]hgsf nflu pko'{Qm j:t' pTkfbg u/L
laqmL ug]{ pBf]ux?n] tL j:t'sf] laqmLdf s'g} s/ cjlwdf c;'n u/]sf] s/af6 ;f] s/ cjlwdf
v/Lbdf lt/]sf] s/ s6fO{ afFsL x'g cfpg] /sd d"No clej[l4 s/ ljj/0fsf] cGo yk36
dxnsf] qm]l86 tkm{ ;dfj]z u/L s/ lkmtf{ lng] u/L ljefun] tf]s]sf] 5 .
!#=^=@ d}bf pBf]un] d}bf laqmLdf p7fPsf] s/ lkmtf{M
d}bf pTkfbg ug]{ pBf]ux?n] cfk'mn] pTkfbg u/]sf] d}bf laqmL ubf{ p7fPsf] s/af6 v/Lbdf
lt/]sf] s/ s6fp+bf af+sL a'emfpg' kg]{ b]lvPsf] s/ a/fa/sf] /sd dWo] @% k|ltzt /sd
lkmtf{ kfpg] Joj:yf 5 . o; ;DaGwdf P]gsf] cg';"rL ! sf] ;d"x !! sf] v08 -cf_ sf]
pkv08 !# df b]xfosf] Joj:Yff /x]sf] 5 .
!#= d}bf pBf]un] cfk\mgf] pTkfbg -d}bf_ laqmL ubf{ p7fPsf] s/af6 v/Lbdf lt/]sf] s/
36fp+bf af+sL a'emfpg' kg]{ b]lvPsf] s/ a/fa/sf] /sd ljefun] tf]s]sf] k|lqmof adf]lhd
kRrL; k|ltzt dfq lkmtf{ lbOg]5 .
cg';"rLsf] pko'{Qm Joj:Yff cg';f/ s/ lkmtf{ ug]{ k|of]hgsf nflu pko'{Qm j:t' pTkfbg
u/L laqmL ug]{ pBf]ux?n] tL j:t'sf] laqmLdf s'g} s/ cjlwdf c;'n u/]sf] s/af6 ;f] s/
cjlwdf v/Lbdf lt/]sf] s/ s6fO{ afFsL x'g cfpg] /sdsf] @% k|ltztn] x'g cfpg] /sd
d"No clej[l4 s/ ljj/0fsf] cGo yk36 dxnsf] qm]l86 tkm{ ;dfj]z u/L s/ lkmtf{ lng] u/L
ljefun] tf]s]sf] 5 . o; adf]lhd s/ lkmtf{ k|fKt ug{ 5'6\6} lgj]bg lbO{/xg' gkg]{ / ljefun]
klg gub lkmtf{ ug'{kg]{ cj:yf 5}g . o;/L s/ lkmtf{ k|fKt ug{ tf]lsPsf] JolQmn] :jo+ lkmtf{
kfpg] /sd lx;fj u/L ljj/0f af6} lkmtf{ lng] Joj:yf ljefun] u/]sf] 5 .
!#=^=# tf]/Lsf] t]n / jg:klt l3p tyf cGo k|zf]lwt vfg] t]n pTkfbg ug]{ pBf]un] laqmLdf p7fPsf]
s/ lkmtf{M
tf]/Lsf] t]n / jg:ktL l3p tyf cGo k|zf]lwt vfg] t]n pTkfbg ug]{ :jb]zL pBf]un] cfk'mn]
pTkfbg u/]sf] pko'{Qm j:t'x? d"No clej[l4 s/df btf{ ePsf s/bftfnfO{ laqmL ubf{ p7fPsf]
d"Noclej[l4 s/sf] $) k|ltzt /sd lkmtf{ x'g] Joj:yf 5 . o; ;DaGwdf P]gsf] cg';"rL !
sf] ;d"x !! sf] v08 -cf_ sf] pkv08 !$ df b]xfosf] Joj:Yff /x]sf] 5 .

199
 !$= tf]l/sf] t]n pTkfbg ug]{ :jb]lz pBf]un] cfk\mgf] pTkfbgsf] tf]/Lsf] t]n / :jb]zdf
pTkflbt jg:kltWo"' / cGo k|zf]lwt vfg] t]n pBf]un] d"Noclej[l4 s/df btf{ ePsf s/
bftfx?nfO{ cfk\mgf] pTkfbg laqmL ubf{ p7fPsf] d"No clej[l4 s/df rfnL; k|ltzt d"No
clej[l4 s/ cfGtl/s /fh:j ljefun] tf]s]sf] k|lqmof adf]lhd lkmtf{ lbOg] 5 . o:tf] k|zf]lwt
£o" jf t]ncGo pBf]unfO{ jf 7"nf] kl/df0f (Bulk)df cGo JolQmnfO{ ljqmL u/]sf]df o:tf]
;'ljwf k|bfg ul/g] 5}g . ;fy} k|zf]lwt t]n k}7f/L u/L 7"nf] kl/df0f (Bulk)df cGo pBf]unfO{
ljqmL ug]{ pBf]u / pkef]Qmf Kofs]hdf KoflsË -Refilling_ u/L laqmL ljt/0f ug]{ Kofs]lhË
pBf]ux?n] ;d]t o:tf] ;'ljwf kfpg] 5}gg\ .
!#=^=$ b'Uw kbfy{sf] sf/f]jf/ ug]{ :jb]zL 8]/L pBf]unfO{ s/ lkmtf{M
b'Uw kbfy{sf] sf/f]af/ ug]{ :jb]zL pBf]un] cfkm\gf] s/of]Uo pTkfbg las|L ubf{ p7fPsf] d"No
clea[l4 s/df krf; k|ltzt d"No clea[l4 s/ /sd lkmtf{ x'g] Joj:yf /x]sf] 5 . o;
;DaGwdf P]gsf] cg';"rL ! sf] ;d"x !! sf] v08 -cf_ sf] pkv08 !% df b]xfosf] Joj:Yff
/x]sf] 5 .
!%= b'Uw kbfy{sf] sf/f]af/ ug]{ :jb]zL pBf]un] cfkm\gf] s/of]Uo pTkfbg las|L ubf{ p7fPsf]
d"No clea[l4 s/df krf; k|ltzt d"No clea[l4 s/ cfGtl/s /fh:j ljefun] tf]ss]sf]
k|s[of adf]lhd lkmtf{ lbOg]5 .
!#=^=% :jb]zdf lrof pTkfbg tyf k|zf]wg ug]{ pBf]ux?n] laqmLdf p7fPsf] s/ lkmtf{ M
:jb]zdf lrof pTkfbg tyf k|zf]wg ug]{ pBf]un] cfk'mn] pTkfbg u/]sf] lrof d"No clej[l4
s/df btf{ ePsf s/bftfx? jf cS;g xfp;nfO{ laqmL ubf{ p7fPsf] d"No clej[l4 s/sf] %)
k|ltztn] x'g] /sd lkmtf{ x'g] Joj:yf ul/Psf] 5 . o; ;DaGwdf P]gsf] cg';"rL ! sf] ;d"x
!! sf] v08 -cf_ sf] pkv08 !^ df b]xfosf] Joj:Yff /x]sf] 5 .
!^= :jb]zdf lrof pTkfbg tyf k|zf]wg ug]{ pBf]ux?n] d"No clej[l4 s/df btf{ ePsf s/
bftfx? jf cS;g xfp;nfO{ cfkm\gf] pTkfbg laqmL ubf{ p7fPsf] d"No clej[l4 s/df krf;
k|ltzt d"No clej[l4 s/ cfGtl/s /fh:j ljefun] tf]ss
] f] k|lqmof adf]lhd lkmtf{ lbOg]5 .
!#=^=^ tf+df lkQnsf] kq'af6 l;6, ;s{n / ef+8fjt{g pTkfbg tyf k|zf]wg ug]{ :jb]zL pBf]un] laqmLdf
p7fPsf] s/ lkmtf{ M
tf+df lkQnsf] kq'af6 l;6, ;s{n / ef+8fjt{g pTkfbg tyf k|zf]wg ug]{ :jb]zL pBf]un] d"No
clej[l4 s/df btf{ ePsf s/bftfx?nfO{ cfkm\gf] pTkfbg laqmL ubf{ p7fPsf] d"No clej[l4
s/sf] @% k|ltztn] x'g] /sd lkmtf{ x'g] Joj:yf ul/Psf] 5 . o; ;DaGwdf P]gsf] cg';"rL !
sf] ;d"x !! sf] v08 -cf_ sf] pkv08 !& df b]xfosf] Joj:Yff /x]sf] 5 .
!&= tfdf lkQnsf] kq'af6 l;6, ;s{n / ef+8fjt{g pTkfbg tyf k|zf]wg ug]{ :jb]zL pBf]un]
d"No clej[l4 s/df btf{ ePsf s/bftfx?nfO{ cfkm\gf] pTkfbg laqmL ubf{ p7fPsf] d"No
clej[l4 s/df kRrL; k|ltzt d"No clej[l4 s/ cfGtl/s /fh:j ljefun] tf]s]sf] k|lqmof
adf]lhd lkmtf{ lbOg]5 .

200
!#=^=& :jb]zL sk8f pBf]ux?n] laqmLdf p7fPsf] s/ lkmtf{ M
:jb]zL sk8f pBf]un] d"No clej[l4 s/df btf{ ePsf s/bftf jf ;/sf/L lgsfonfO{ cfkm\gf]
pTkfbg laqmL ubf{ p7fPsf] d"Noclej[l4 s/sf] &) k|ltztn] x'g] /sd lkmtf{ x'g] Joj:yf
ul/Psf] 5 . o; ;DaGwdf P]gsf] ;d"x !! sf] v08 -cf_ sf] pkv08 !* df b]xfosf] Joj:Yff
/x]sf] 5 .
!*= :jb]zL sk8f pBf]un] d"No clej[l4 s/df btf{ ePsf s/bftf jf ;/sf/L lgsfonfO{
cfkm\gf] pTkfbg laqmL ubf{ p7fPsf] d"No clej[l4 s/df ;Q/L k|ltzt d"No clej[l4 s/
cfGtl/s /fh:j ljefun] tf]s]sf] k|lqmof adf]lhd lkmtf{ lbOg]5 .
t/ zt k|ltzt ;'lt sk8f pTkfbg ug]{ :jb]zL sk8f pBf]unfO{ pBf]un] cfkm\gf] pTkfbg
laqmL ubf{ p7fPsf] d"No clej[l4 s/af6 v/Lbdf lt/]sf] d"No clej[l4 s/ 36fp+bf af+sL
a'emfpg' kg]{ b]lvPsf] d"No clej[l4 s/ a/fa/sf] /sd laefun] tf]s]sf] k|s[of adf]lhd
lkmtf{ lbO{g] 5 .
!#=^=* df]jfOn kmf]g pTkfbg jf k}7f/L ug]{ JolQmn] v/Lbdf lt/]sf] s/ lkmtf{M
;]n'n/ df]jfOn kmf]g ;]6 pTkfbg ug]{ jf k}7f/L ug]{ JolQmn] ;f]sf] sRrf kbfy{ jf tof/L kmf]g
;]6 v/Lb jf k}7f/L ubf{ lt/]sf] s/ dWo] d"No clej[l4 s/df btf{ ePsf s/bftfx?nfO{ laqmL
u/]sf] k|df0fsf] cfwf/df $) k|ltzt /sd lkmtf{ x'g] Joj:yf ul/Psf] 5 . o; ;DaGwdf P]gsf]
cg';"rL ! sf] ;d"x !! sf]v08 -cf_ sf] pkv08 !( df b]xfosf] Joj:Yff /x]sf] 5 .
!(= ;]n'n/ df]jfOn kmf]g ;]6 pTkfbg ug]{ :jb]zL pBf]u tyf k}7f/Lstf{n] ;]n'n/ df]jfOn
kmf]g ;]6sf] sRrf kbfy{ jf tof/L ;fdfgdf lt/]sf] s/ To:tf ;fdfg d"No clej[l4 s/df
btf{ ePsf s/bftfx?nfO{ laqmL u/]sf] k|df0f k]z u/]df ljefun] tf]s]sf] k|lqmof adf]lhd
rfln; k|ltzt lkmtf{ lbOg] 5 .
!#=^=( lrgL pTkfbg ug]{ :jb]zL pBf]un] lrgL laqmLdf p7fPsf] s/ lkmtf{M
lrgL pTkfbg ug]{ pBf]un] cfk'mn] pTkfbg u/]sf] lrgL d"Noclej[l4 s/df btf{ ePsf s/
bftfx?nfO{ laqmL ubf{ p7fPsf] d"Noclej[l4 s/sf] () k|ltztn] x'g] /sd lkmtf{ x'g] Joj:yf
ul/Psf] 5 . o; ;DaGwdf P]gsf] cg';"rL ! sf] ;d"x !! sf] v08 -cf_ sf] a"+bf @) df b]xfosf]
Joj:Yff /x]sf] 5 .
@)= lrgL pTkfbg ug]{ :jb]zL pBf]un] cfk\mgf] pTkfbg d"Noclej[l4 s/df btf{ ePsf s/
bftfx?nfO{ laqmL ubf{ p7fPsf] d"Noclej[l4 s/df gAa] k|ltzt d"Noclej[l4 s/ cfGtl/s
/fh:j ljefun] tf]s]sf] k|lqmof adf]lhd lkmtf{ lbOg] 5 .
d"No clej[l4 s/ P]gn] u/]sf] pk/f]Qm Aoj:yfsf] cltl/Qm :jb]zL 8]/L pBf]u, ef+8f pBf]u
nufotnfO{ ;d]t s/ lkmtf{sf] ;'ljwf lbPsf] 5 . oL laz]if Aoj:yf cGtu{t d"No clej[l4 s/
lkmtf{ ug]{ k|s[ofx? tf]lsPsf 5g\ . pNn]lvt j:t'x?sf] pTkfbg k|lqmof, u[‘0f:t/, pkef]Qmf
d"Nodf k/]sf] k|efj, To:tf pBf]ux?nfO{ sRrf kbfy{ cfk"lt{ ug]{ ls;fgx?n] k|fKt ug]{ d"No
l:ylt, ahf/ Joj:yf nufotsf ljifodf cg'udg ;d]tsf] sfo{ jfl0fHo tyf cfk"lt{ dGqfno,
201
 pBf]u dGqfno / cfGtl/s /fh:j ljefusf kbflwsf/Lx? /x]sf] ;+oGqn] ug]{ / pQm ;+oGqn]
cy{ dGqfnodf k|ltj]bg k]z ug'{ kg]{ Joj:yf5 .
!#=&= s/ lkmtf{ gx'g] M
d"No clea[l4 s/ P]g adf]lhd lkmtf{ kfpg' kg]{ s'g} /sd lkmtf{ kfpg s/ lkmtf{ kfpg]
cj:yf >[hgf ePsf] s/ cjlw ;dfKt ePsf] ldltn] ltg jif{leq lkmtf{sf] nflu lgj]bg
glbPdf To:tf] s/ lkmtf{ gx'g] Joa:yf P]gn] u/]sf] 5 .o; ;DaGwdf P]gsf] bkmf @%3=df
b]xfosf] Joj:Yff /x]sf] 5 M
@%3= s/ lkmtf{ gx'g] M o; P]gdf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg o; P]g adf]lhd
lkmtf{ lng' kg]{ /sd s/ cjlw ;dfKt ePsf] ldltn] tLg jif{leq lkmtf{sf] nflu lgj]bg
glbPdf lkmtf{ x'g] 5}g .

202
 kl/R5]b !$
ljljw

d"No clej[l4 s/ P]g, @)%@ n] d"No clej[l4 s/ ;DaGwL ;Dk"0f{ Aoa:yf o;} P]gsf] dfWodaf6
dfq x'g] dg;fo /fv]sf] 5 . d"No clej[l4 s/ ;DaGwL P]g lgoddf ePsf ljljw Joj:yfx?nfO{
pk/f]Qmfg';f/ kl/R5]b ! b]lv !# ;Ddsf ljleGg kl/R5]bx?df ;dfj]z ul/Psf] 5 . pk/f]Qm
kl/R5]bx?df ;dfj]z gePsf ljz]if Joj:yfx?nfO{ o; kl/R5]bdf k|:t't ul/Psf] 5 . s/ k|zf;g
ug{ cfjZos kg]{ k|zf;lgs Aoj:yfkg, laz]if1sf] ;]jf lng], ljefusf] clwsf/nfO{ Aojl:yt
ug]{ nufotsf kIfx? o; kl/R5]bdf ;dfa]; ul/Psf] 5 . lgb{]lzsfsf] o; kl/R5]bsf] p2]Zo P]g
sfof{Gjogdf ;3fp k'¥ofpg] o:tf ljljw kIfnfO{ AofVof ug'{ /x]sf] 5 .
!$=! :yfgLo k|zf;g tyf k|x/Ln] ;xof]u ug'{kg]{] M
s/ aSof}tf c;''nL nufot P]g sfof{Gjogsf] qmddf :yfgLo k|zf;g tyf k|x/Lsf] ;xof]u
cfjZos ePdf s/ clws[tn] dfu u/L ;xof]u lng;Sg] sfg"gL Joj:yf ;d]t P]gsf] bkmf
@#s= df pNn]v ul/Psf] 5 / o:tf] ;xof]u ug{‘ :yfgLo k|zf;g tyf k|x/Lsf] st{Jo x'g]
pNn]v ul/Psf] 5 .
bkmf @# s= :yfgLo k|zf;g tyf k|x/Ln] ;xof]u ug'{kg]{] M of] P]g sfof{Gjog ug]{ l;nl;nfdf
s/ clws[tn] :yfgLo k|zf;g tyf k|x/Lsf] ;xof]u dfu]df To:tf] ;xof]u ug'{ :yfgLo
k|zf;g tyf k|x/Lsf] st{Jo x'g]5 .
!$=@ cbfntnfO{ eP ;/xsf] clwsf/ x'g]M
P]gsf] bkmf #! df laefunfO{ cbfntnfO{ eP ;/xsf] clwsf/ x'g] ;DaGwdf lgDgfg';f/sf]
Aoj:yf /x]sf] 5 M
bkmf #!= cbfntnfO{ o; P]gsf] k|of]hgsf] nflu ljefunfO{ ;DalGwt JolQmnfO{ lemsfpg],
aofg u/fpg], k|df0f a'em\g] / lnvtx? k]z ug{ nufpg] ;DaGwdf k|rlnt sfg"g adf]lhd
cbfntnfO{ eP ;/xsf] clwsf/ x'g]5 .
s/ lgwf{/0f ug]{ qmddf cfjZos sfuhftsf cnfjf klg cGo k|df0f h'6fpg] k|of]hgsf] nflu
ljefu cyf{t s/ clws[tnfO{ ;DalGwt JolQmnfO{ lemsfpg, jofg lng jf k|df0f a'em\g
jf lnlvt hjfkm k]z ug{ nufpgsf] nflu k|rlnt sfg"g adf]lhd cbfntnfO{ eP ;/xsf]
clwsf/ /xg] Aoa:yf 5 .
!$=# k"jf{b]zM
s/ ;DaGwL sfg"gsf sltko ljifodf s/bftfnfO{ ljefusf] wf/0ff yfxf gx'g ;S5 / ;f]
af/] l4ljwf x'g ;S5 . o;n] s/bftfnfO{ eljiodf ug{;Sg] sf/f]jf/sf ljifodf cf+sng ug{
;d:of x'g;S5 . olb o:tf] ePdf ;f]af/] hfgsf/L kfpg] jf k"jf{b]z kfpg ;Sg] Joj:yf
P]gsf] bkmf #@ s= df ul/Psf] 5 . s'g} s/bftfn] cfkm\gf] ;Gbe{df P]gsf] s'g} Joj:yf nfu" x'g]
cj:yfaf/] s'g} l4ljwf eP ljefu ;dIf lnlvt ?kdf lgj]bg u/]df ;f] af/] s/bftfnfO{
ljefusf] wf/0ff af/] lnlvt ;"rgf lbg'kg{] Joj:yf 5 .

203
bkmf #@ s= k"jf{b]zM -!_ s'g} JolQmn] of] P]g nfu" x'g] cj:yfaf/] s'g} l4ljwf lg/fs/0fsf
nflu ljefu ;dIf lnlvt ?kdf lgj]bg lbPdf ljefun] ;f] JolQmnfO{ lnlvt ?kdf ;"lrt
u/L ljefusf] wf/0ff tf]lsP adf]lhd k"jf{b]z4f/f hf/L ug{ ;Sg]5 .
-@_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg o; P]gsf] sfof{Gjogsf ;DaGwdf
b]vfk/]sf s'g} l4ljwf ;DaGwL ljifo, cbfntdf ljrf/fwLg /x]sf] jf cbfntaf6 lg0f{o
eO;s]sf] cj:yfdf To:tf] ljifodf ljefun] pkbkmf -!_ adf]lhdsf] k"jf{b]z hf/L ug{ ;Sg]
5}g .
ljefuaf6 hf/L k"jf{b]z ;a} s/bftfnfO{ nfu" x'g] geO{ To:tf] cfb]z dfu ug{] s/bftfsf] xsdf
dfq nfu" x'g]5 . s'g} s/bftfn] cfkm"n] ul/;s]sf] sfdsf] nflu k"jf{bz ] dfu ug{ ldNb}g .
s'g} s/bftfn] eljiodf ug]{ s'g} Joj;flos sfo{sf ;Gbe{df d"No clej[l4 s/ P]g tyf
lgodfjnLdf :ki6 Joj:yf gePsf] jf P]g jf lgoddf ePsf PseGbf a9L Joj:yfx?sf]
sf/0fn] lg0f{o ug{ låljwf ePsf] cj:yf b]vfO{ sfg"gL :ki6tfsf] nflu dxflgb]{zs ;dIf
k"jf{b]zsf] nflu lgj]bg k]z ug{ ;Sg] Joj:yf /x]sf] 5 . o;/L sfg"gsf] JofVof / kl/kfngf
ug{ s'g} JolQmnfO{ lålawfePdf ;f] lg/fs/0f u/L lbg dxflgb]{zs ;dIf lnlvt cfu|x u/]df
dxflgb]{zsn] lnlvt ?kdf hfgsf/L u/fPsf] cfb]znfO{ k"jf{b]z elgG5 . P]gsf] bkmf #@s df
ljefun] k"jf{b]z hf/L ug{ ;Sg] Joj:yf u/sf] 5 .
!$=#=! k"jf{b]z k|fKt ug{ rfxg] JolQmsf] bfloTjM
s= k"jf{b]z dfu ug]{ JolQmn] cfkm"nfO{ d"No clej[l4 s/ P]gdf :ki6 gePsf] ljifo jf s'g}
lålawf eP ;f] lg/fs/0fsf nflu ljefu;dIf lnlvt ?kdf lgj]bg lbg'kb{5 .
v= lgj]bgdf cfkm"nfO{ k/]sf] lålawfsf] ljifodf k"0f{ / oyfy{ ljj/0f ljefu ;dIf k|:t't
ug'{kb{5 .
u= ljefun] s'g} ck'u ljj/0f dfu u/]df ;dod} dfu ePsf] laj/0f ljefudf k]z ug'{kb{5 .
3= cfkm"n] u/]sf] s'g} sfdaf6 s/ bfloTj l;h{gf e};s]sf] jf s/ bfloTjaf6 xl6;s]sf]
cj:yfdf k"jf{b]z dfu ug'{ x'+b}g .
ª= cfkm"n] ul/;s]sf] s'g} sfo{ jf cbfntdf larf/fwLg /x]sf] jf cbfntjf6 lg0f{o eO{
;s]sf] laifodf k"jf{b]z dfu ug'{ x'b}g .
!$=#=@ k"jf{b]z ;DaGwdf ljefusf] bfloTjM
s= k"jf{b]z dfu ul/Psf] ljifo cbfntdf larf/fwLg /x]sf] jf cbfntjf6 lg0f{o eO{ ;s]sf]
cj:yfdf To:tf] ljifodf ljefun] k"jf{b]z hf/L ug'{ x'b}g .
v= k"jf{b]z hf/L ug'{cl3 ljefun] lgj]bsnfO{ cfkm}+ jf cfkm\gf] k|ltlglw dfkm{t s'g} ljj/0f
k]z ug]{ df}sf lbg'kb{5 .
u= lgj]bg k|fKt ePkl5 ljefun] ;f] ljifodf s'g} lg0f{o u/]df ;f]sf] lnlvt ?kdf ;DalGwt
JolQmnfO{ hfgsf/L lbg'kb{5 .
3= s'g} JolQmn] u/]sf] s'g} sfdaf6 s/ bfloTj l;h{gf eO;s]sf] jf s/ bfloTj xl6;s]sf]
cj:yfdf To:tf] laifodf k"jf{b]z hf/L ug'{ x'b}g .
!$=#=# k"jf{b]zsf] sfg"gL x}l;otM
s= s'g} JolQmnfO{ s'g} ljifodf k"jf{b]z hf/L ul/Psf] eP ;f] k"jf{b]z jxfn /x];Dd ;f]
JolQmsf] xsdf ;f] cfb]z sfof{Gjog ug{ ljefu jfWo x'G5 . t/ h'g JolQmnfO{ k"jf{b]z
hf/L ul/Psf] xf] ;f] JolQmafx]s cGo JolQmsf] nflu ;f] k"jf{b]z afWosf/L x'b}g . hf/L
204
 ePsf] k"jf{b]zdf s'g} JolQmnfO{ lrQ ga'em]df ;f] JolQmn] k|zf;sLo k'g/fjnf]sg
nufotsf sfg"gL pkrf/sf] af6f] canDag ug{ kfp+5 .
v= P]gsf] sfof{Gjogsf] l;nl;nfdf hf/L ul/Psf ;fj{hflgs kl/kq / s'g} JolQmnfO{ hf/L
ul/Psf] k"jf{b]z Ps cfk;df aflemPdf k"jf{b]z hf/L ul/Psf] JolQmsf] xsdf k"jf{b]zdf
plNnlvt s'/f g} nfu" x'G5 .
u= k"jf{b]z h'g JolQmnfO{ h'g ;Gbe{df hf/L ul/Psf] xf] ;f]xL JolQm / ;f]lx ;Gbe{df dfq
nfu" x'G5 . JolQm jf ;Gbe{ km/s ePsf] cj:yfdf k"jf{b]zåf/f ul/Psf] Aoa:yf nfu"
x'b}g .
3= P]g jf lgodfjnLsf] h'g bkmf jf lgodsf] ;Gbe{df k"jf{b]z hf/L ePsf] xf], ;f] bkmf
jf lgod ;+zf]wg jf vf/]h ePdf ;fljsdf hf/L ul/Psf] k"jf{b]z :jtM vf/]h ePsf]
dflgG5 .
!$=$ ;fj{hlgs kl/kq
d"No clej[l4 s/ P]g, @)%@ sf] sfof{Gjogdf Ps?ktf NofO{ s/ k|zf;gnfO{ ;/n agfpg /
sd{rf/L tyf o; P]gaf6 k|efljt x'g] JolQmnfO{ dfu{lgb]{zg lbg ljefun] lnlvt ;fj{hlgs
kl/kqx? hf/L ug{ ;Sg] Joj:yf /x]sf] 5 . kl/kqn] P]gdf ePsf Joj:yfsf] ;/n Pj+ ;Ifd
JofVof ub{5 . kl/kq ;j{;fwf/0fsf] hfgsf/Lsf] nflu ljefudf jf cfjZostfg';f/ cGo s'g}
:yfgdf lnlvt Pj+ ljB'tLo dfWodåf/f ;fj{hlgs ul/G5 . s'g} kl/kq /2 gul/P;Dd ;f]
kl/kq ljefu, sfof{no / ;a} k|efljt JolQmx?sf] nflu afWosf/L x'G5 . o; ;DaGwdf P]gsf]
bkmf #@v df b]xfo adf]lhdsf] Joj:yf /x]sf] 5 M
bkmf #@v= ;fj{hlgs kl/kqM -!_ o; P]gsf] sfof{Gjogdf Ps?ktf NofO{ s/ k|zf;gnfO{
;/n agfpg / ljefusf clws[t nufot o; P]gaf6 k|efljt x'g] JolQmnfO{ dfu{lgb]{zg lbg
ljefun] o; P]gdf ePsf Joj:yfsf] ;DaGwdf JofVof;lxt lnlvt ;fj{hlgs kl/kqx?
hf/L ug{ ;Sg]5 .
-@_ ljefun] pkbkmf -!_ adf]lhd hf/L ul/Psf kl/kqx? ;j{;fwf/0fsf] hfgsf/Lsf] nflu
ljefudf jf cfjZostfg';f/ cGo s'g} :yfgdf s'g} dfWodåf/f pknAw u/fpg]5 .
-#_ pkbkmf -!_ adf]lhd hf/L ul/Psf] s'g} kl/kq /2 gul/P;Dd ;f] kl/kq adf]lhd
sf/afxL ug{ ljefu afWo x'g]5 .
!$=% clwsf/ k|Tofof]hgM
dxflgb{]zs / s/ clws[tnfO{ k|fKt clwsf/dWo] dftxt sd{rf/Lx?nfO{ clwsf/ k|Tofof]hg
ug{;Sg] ;DaGwdf bkmf #$ df b]xfo cg';f/ Joj:yf ul/Psf] 5 . o; cg';f/ dxflgb{]zsn]
ug{] egL :ki6 ls6fg ePsf] clwsf/, s/ lgwf{/0f ug{] / ;hfo ug{] clwsf/ afx]s of] P]g
adf]lhd k|fKt clwsf/x?dWo] s'g} jf ;a} clwsf/ cfkm" dftxtsf sd{rf/Lx?nfO{ ;'Dkg ;Sg]
Joj:yf 5 .
bkmf #$= clwsf/ k|Tofof]hg M -!_ s/ lgwf{/0f ug{] / ;hfo ug{] clwsf/ afx]s s/
clws[tn] of] P]g adf]lhd cfkm"nfO{ k|fKt clwsf/x?dWo] s'g} jf ;a} clwsf/ cfkm" dftxtsf
sd{rf/Lx?nfO{ ;'Dkg ;Sg]5 .
-@_ o; P]gdf dxflgb{]zsn] ug{] egL ls6fg ePsf] clwsf/ k|Tofof]hg x'g ;Sg] 5}g .

205
!$=^ ;DalGwt clws[t lhDd]jf/ x'g]M
s'g} lgsfon] o; P]g adf]lhd kfng ug'{ kg]{ s'g} s'/f kfng gu/]df ;f] ;dodf To:tf] lgsfosf]
Joj:yfks jf ;f] x}l;otdf sfd ug]{ clws[t jf cGo sd{rf/L ;f] sfd k|lt lhDd]jf/ x'g]5 .
s'g} lgsfon] s/ a'emfO{ ;Sg'kg]{ ldlt;Dd s/ ga'emfPdf To:tf] lgsfosf tTsfn jxfn /x]sf jf
5 dlxgf cl3;Dd jxfn /x]sf k|To]s clws[t ;+o'Qm jf 5'§f5'§} ?kdf ;f] s/ a'emfpg lhDd]jf/
/x]sf] dflgg]5 .o; ;DaGwdf P]gsf] bkmf @(v df b]xfo adf]lhdsf] Joj:yf /x]sf] 5 M
bkmf @(v= ;DalGwt clws[t lhDd]jf/ x'g] M -!_ s'g} lgsfon] o; P]g adf]lhd kfng ug'{
kg]{ s'g} s'/f kfng gu/]df ;f] ;dodf To:tf] lgsfosf] clws[tsf] ?kdf sfo{ ug]{ k|To]s
sd{rf/L ;f] sfd k|lt lhDd]jf/ x'g]5 .
-@_ s'g} lgsfon] s/ a'emfO{ ;Sg'kg]{ ldlt;Dd s/ ga'emfPdf To:tf] lgsfosf
tTsfn jxfn /x]sf jf 5 dlxgf cl3;Dd jxfn /x]sf k|To]s clws[t ;+o'Qm jf 5'§f5'§}
?kdf ;f] s/ a'emfpg lhDd]jf/ /x]sf] dflgg]5 .
-#_ pkbkmf -!_ / -@_ df h'g;'s} s'/f n]lvPsf] ePtfklg ;f] pkbkmfx? b]xfosf
cj:yfdf nfu" x'g] 5}gg\ M–
-s_ ;f] JolQmsf] hfgsf/L jf dGh'/L ljgf ;f] lgsfon] To:tf] s;"/ u/]sf] cj:yfdf, /
-v_ To:tf] s;"/ x'g glbg ;f] JolQmn] To:t} ;dfg kl/l:yltx?df ;fdfGo dfgjLo ljj]s
k|of]u ug]{ JolQmn] ckgfpg];Ddsf] xf]l;of/L, kl/>d / ;Lk ckgfPsf] jf k|of]u
u/]sf] ePdf .
-$_ s'g} JolQmn] pkbkmf -@_ adf]lhd s/ bflvnf u/]df ;f] JolQmn] b]xfo adf]lhd ug{
;Sg]5 M–
-s_ lghn] To;/L bflvnf u/]sf] /sd ;f] lgsfoaf6 c;'npk/ ug{,
-v_ v08 -s_ sf] k|of]hgsf] nflu To;/L bflvnf u/]sf] /sdeGbf a9L gx'g] u/L
lghsf] sAhfdf /x]sf] jf /xg cfpg] ;f] lgsfosf] ;DklQ cfˆgf] cwLgdf /fVg .
-%_ pkbkmf -$_ sf] v08 -v_ adf]lhd s'g} JolQmn] s'g} ;DklQ cfˆgf] cwLgdf
lnPdf To:tf] JolQm pk/ ;f] lgsfo jf cGo s'g} JolQmn] s'g} bfaL ug{ kfpg] 5}g .
:ki6Ls/0f M o; bkmfsf] k|of]hgsf] nflu æ;DalGwt clws[tÆ eGgfn] ;f] lgsfosf]
Joj:yfks jf ;f] x}l;otdf sfo{ ug]{ s'g} JolQm ;Demg' k5{ .
!$=& ljz]if1sf] ;]jf lng ;Sg]M
ljefun] P]gsf] k|efjsf/L sfof{Gjogsf] nflu laz]if1sf] ;]jf lng ;Sg] ;DaGwdf P]gsf] bkmf
#$s df lgDgfg';f/sf] Aoa:yf /x]sf] 5 M
bkmf #$ s= ljz]if1sf] ;]jf lng ;Sg] M g]kfn ;/sf/ jf ljefun] s/ k/LIf0f jf cg';Gwfg
jf Joj:yfkg ;DaGwL sfo{sf] nflu ;DalGwt ljz]if1sf] ;]jf lng ;Sg]5 / To:tf]
ljz]if1sf] ;DaGwdf bkmf #& df plNnlvt ;/sf/L uf]Kotf ;DaGwL Joj:yf nfu" x'g]5 .
d"No clej[l4 s/ P]gsf] k|efjsf/L sfof{Gjogsf] nflu cfjZos k/]df s/sf n]vf ;DaGwL
lj1sf] ;]jf lng ;lsg] Joj:yf /x]sf] 5 . o; qmddf Aoa;flos laz]if1tf xfl;n u/]sf
la1x? h:t,} d"NofËg stf{ (Valuator), OlGhgLo/, jsLn, rf6{8{ Psfp06]06;\, s'g} If]q laz]ifsf]
1ftf h:tf la1x?sf] ;]jf cfaZos k/]sf] cj:yfdf g]kfn ;/sf/n] o:tf laz]if1x?sf] ;]jf
206
 lng ;Sg] k|fjwfg /x]sf] 5 . o:tf laz]if1x? lgo'Qm u/L ;]jf lnPsf] ca:yfdf tL JolQmnfO{
;d]t P]gsf] bkmf #& df pNn]lvt ;/sf/L uf]Kotf eg] nfu" x'g]5 .
!$=* s/ clws[tsf] kl/ro kqM
P]gsf] bkmf #% df s/ clws[tsf] kl/ro kqsf ;DaGwdf lgDgfg';f/sf] Aoa:yf /x]sf] 5 M
bkmf #%= s/ clws[tsf] kl/rokq M k|To]s s/ clws[tn] tf]lsP adf]lhdsf] kl/rokq
cfˆgf] ;fydf /fVg'kg]{5 / st{Jo kfngfsf] l;nl;nfdf s;}n] To:tf] kl/rokq x]g{ dfu
u/]df b]vfpg' kg]{5 .
laefusf] s'g} s/ clws[tn]] lgod ^) n] tf]s] adf]lhdsf] cg';"rL @! sf] 9fFrfsf]
kl/rokq ;fydf /fVg'kb{5 . st{Ao kfngfsf] l;nl;nfdf ;/f]sf/ jfnfn] kl/rokq dfu
u/]df b]vfpg'kg]{ bfloTj ;DalGwt s/ clws[t / cGo sd{rf/Lsf] x'g]5 . lgod ^) df
kl/rokqsf ;DaGwdf lgDgfg';f/sf] Aoa:yf /x]sf] 5 M
kl/rokqsf] 9fFrf M s/ clws[tsf] kl/rokqsf] 9fFrf cg';"rL– @! adf]lhd x'g]5 .
!$=( uf]kgLotf sfod /fVg]M
s/ k|zf;gsf] l;nl;nfdf s/;+u ;DalGwt ljleGg ;"rgf tyf sfuhft k|fKt x'g;S5g\ .
sltko ;"rgf tyf sfuhft s/bftfsf] JolQmut sf/f]jf/;+u ;DalGwt x'g] ePsfn] ;+j]bgzLn
x'g;S5 . o:tf ;"rgf tyf sfuhft lglZrt cj:yfdf afx]s cGo s'g} cj:yfdf k|s6 jf
k|sfzg ug{ gkfpg] u/L s/bftfsf] JolQmut ;"rgf ;DaGwL uf]Kotfsf] k|Tofe"lt u/]sf] 5 .
o; ;DaGwdf P]gsf] bkmf #& df lgDg Joj:yf ul/Psf] 5 .
bkmf #&= uf]kgLotfM s'g} JolQmaf6 k|fKt x'g cfPsf] s/;Fu ;DalGwt sfuhft jf cGo
;"rgfx? b]xfosf] cj:yfdf afx]s cGo s'g} cj:yfdf k|s6 ug{ jf k|sfzg ug{ ;lsg]
5}g .
-s_ g]kfn ;/sf/sf] /fh:j ;+/If0f ug{] l;nl;nfdf /f:j ;+sng ug{] clwsf/LnfO{
hfgsf/L lbg,
-v_ s/bftfsf] bfloTj k|dfl0ft ug{] l;nl;nfdf /fh:j;Fu ;DalGwt sfg"g adf]lhd
cbfntdf k|df0fsf] ?kdf k]z ug{,
-u_ /fh:j Gofoflws/0f jf s'g} cbfntsf] sf/jfxLsf] l;nl;nfdf /x]sf] ;fj{hlgs
clen]vsf] cFusf] ?kdf /fVg .
!$=!) ljefuLo sf/jfxL ul/g]M
ljefusf] clws[tnfO{ ljefuLo sf/jfxL ul/g] ;DaGwdf P]gsf] bkmf #* df lgDgfg';f/sf]
Aoj:yf /x]sf] 5 M
bkmf #*= s/ clws[tnfO{ ;hfo x'g] M s/sf] bfloTj j9\g] jf 36\g] u/L s'g} s/ lgwf{/0f
ablgot;fy jf nfk/jfxLaf6 ePsf] eGg] dxflgb{]zsn] 7x/ u/]df To;/L s/ lgwf{/0f ug]{
s/ clws[tnfO{ dxflgb]{zsn] lghsf] ;]jf zt{ ;DaGwL sfg"g adf]lhd ljefuLo sf/jfxL
rnfpg] 5 .
!$=!! c;n lgotn] u/]sf] sfd sf/jfxL k|lt hjfkmb]xL gx'g]M
c;n lgotn] u/]sf] sfd sf/jfxL k|lt hjfkmb]xL gx'g] ;DaGwdf P]gsf] bkmf #( df
lgDgfg';f/sf] Aoa:yf /x]sf] 5 M
207
 bkmf #(= c;n lgotn] u/]sf] sfd sf/jfxLk|lt hjfkmb]xL gx'g] M o; P]gdf cGoq h'g;'s}
s'/fn]lvPsf] eP tfklg s'g} s/ clws[tn] cfˆgf] st{Jo kfng ubf{ c;n lgot lnO{ u/]sf]
sfd sf/jfxL k|lt lgh JolQmut ?kdf hjfkmb]xL x'g] 5}g .
s/ lgwf{/0f ug]{ qmddf jf st{Ao kfngf ug]{ l;nl;nfdf c;n lgot lnO{ u/]sf] sfo{ k|lt
lgh JolQmut ?kdf hjfkmb]xL gx'g] Aoa:yf 5 . o; P]gsf] cGo bkmf, h:t} bkmf #* df
h];'s} s'/f n]lvPsf] ePtfklg olb lghn] c;n lgot lnO{ sfo{ ;Dkfbg u/]sf] 5 eg] lgh
JolQmut ?kdf hjfkmb]xL x'g' eg] kb}{g .
!$=!@ k'/:sf/sf] Joj:yfM
s'g} s/bftfn] ltg]{ s/sf] bfloTj ;Dk"0f{ jf s]lx c+z 5n]sf] jf 5Ng sf]lz; u/]sf] k|df0f
;lxtsf] ;"rgf lbg] JolQmnfO{ lghn] lbPsf] ;"rgf jf k|df0fsf cfwf/df s/ clws[tåf/f
s/ lgwf{/0f u/L c;'n pk/ ePsf] s/ /sdsf] @) k|ltzt /sd dxflgb]{zsn] lg0f{o u/L
k'/:sf/ :j?k k|bfg ug{ ;lsg] Aoa:yf 5 . olb k'/:sf/ kfpg] JolQm Ps eGbf a9L ePdf
k'/:sf/ jfktsf] pQm @) k|ltzt /sd ;dfg'kflts ?kdf ljt/0f ul/g] Joj:yf /x]sf] 5 .
o; ;DaGwdf P]gsf] bkmf $) df lgDgfg';f/sf] Aoj:yf /x]sf] 5 M
bkmf $)= k'/:sf/ tyf ;'/fsL vr{ M -!_ s'g} s/bftfn] cfkm\gf] s/sf] bfloTjsf] ;Dk"0f{ jf
s]xL c+z 5n]sf] jf 5Ng sf]lz; u/]sf] k|df0f ;lxtsf] ;"rgf lbg] JolQmnfO{ To:tf] ;"rgfsf]
cfwf/df c;'npk/ ul/Psf] s/sf] /sd dWo] lghn] k]z u/]sf] k|df0faf6 lgwf{/0f eP hltsf]
s/ /sdsf] aL; k|ltzt j/fj/sf] /sd dxflgb]{zssf] lg0f{on] k'/:sf/ lbg ;lsg]5 .
-@_ k'/:sf/ kfpg] JolQm PseGbf a9L ePdf k'/:sf/sf] /sd ;dfg'kflts ?kdf lbOg]5 .
-#_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg /fh:j r'xfj6sf] ;"rgf lbg] JolQmnfO{
;"rgfsf] ;Totfsf] cfwf/df ljefuåf/f tf]lsPsf] sfo{ljlw adf]lhd tTsfn bz xhf/
?k}+of;Dd ;'/fsL vr{ lbg ;lsg]5 .
-$_ pkbkmf -!_ / -#_ adf]lhdsf] ;"rgf lbg] JolQmsf] gfd, y/ / jtg uf]Ko /flvg]5 .
o; ;DaGwdf lgDg pbfx/0fn] cem k|i6 kfg]{5 M
pbfx/0f !$=!
xf8{j]o/ ;DaGwL sf/f]jf/ ug{] /fd P08 sDkgLn] @)^^ sf] >fj0f dlxgfsf] ljj/0f cfGtl/s
/fh:j sfof{no, nfxfgdf a'emfPsf /x]5g\ . pQm sDkgLn] k]; u/]sf] d"No clej[l4 s/ ljj/0fdf
xf8{j]o/ ljqmL jfkt ?= &,)),))) pNn]v u/L ;f] sf] !# k|ltztn] x'g] ?= (!,))) s/
pNn]v u/]sf /x]5g\ . lghn] Ps 7]Ssf sDkgLnfO{ ^,)),))) a/fa/sf] xf8{j]o/ u}/ s/
aLhsaf6 cfk"lt{ u/L &*,))) s/ c;'n u/]sf] /x]5 . pQm sf/f]jf/df lgh sDkgLn] s/
ljj/0fdf ;dfj]z gu/L pQm u}/ s/ aLhssf] gSsn k|lt ;+nUg /fvL s/ 5n]sf] lnlvt
hfgsf/L xl/bf;n] laefusf dxflgb]{zsnfO{ u/fPsf /x]5g\ . ;f]xL cg';f/ sfof{noaf6
5fgaLg ubf{ lghn] pNn]v u/] cg';f/ ?= ^,)),))) laqmL n'sfPsf] k|dfl0ft x'g cfof] .
;f] cg';f/ sfof{noaf6 lghnfO{ k|df0fsf cfwf/df !# k|ltztsf b/n] x'g cfpg] s/ /sd
?= &*,))) / P]gsf] bkmf @( sf] v08 -v_ cg';f/ zt k|ltzt hl/jfgf ?= &*,))), bkmf
!( adf]lhdsf] yk b:t'/ ?= &,*)) / bkmf @^ cg';f/ Aofh ?= !),@)) u/L hDdf ?= !
nfv &$ xhf/ s/ lgwf{/0f u/L c;'n pk/ u/]sf /x]5g\ . o; ca:yfdf xl/bf;nfO{ c;'n

208
 ePsf] s/ /sd ?= ! nfv &$ xhf/sf] @) k|ltztsf b/n] x'g] /sd ?= #$,*)) k'/:sf/
afkt dxflgb]{zsn] lg0f{o u/L lbg ;Sg]5 .

!$=!# lgod agfpg] clwsf/M

P]gsf] bkmf $! df lgod agfpg] clwsf/sf ;DaGwdf lgDgfg';f/sf] Aoa:yf /x]sf] 5M
bkmf $!= lgod agfpg] clwsf/ M o; P]gsf] p2]Zo sfof{Gjog ug{ g]kfn ;/sf/n] cfjZos
lgodx? agfpg ;Sg]5 .
g]kfn ;/sf/n] P]g sfof{Gjog ug]{ qmddf cfjZos lgodfjnL agfO{ hf/L ug{ ;Sg]
Aoa:yf 5 . ;f]xL cg';f/ d"No clej[l4 s/ lgodfjnL, @)%# jgfO{ ldlt @)%#.!@.!! df
hf/L u/]sf] 5 .
!$=!$ lgb]{lzsf agfO{ hf/L ug{ ;Sg]M
lgodfjnLsf] lgod ^! df lgb]{lzsf agfO{ hf/L ug{ ;Sg]] clwsf/sf ;DaGwdf lgDgfg';f/sf]
Aoa:yf /x]sf] 5 M
lgod ^!= lgb]{lzsf agfpg] M P]g tyf of] lgodfjnL sfof{Gjog ug{ g]kfn ;/sf/, cy{
dGqfnon] cfjZos lgb]{lzsf agfO{ hf/L ug{ ;Sg]5 .
P]gsf] bkmf $! cg';f/ hf/L ul/Psf] d"No clej[l4 s/ lgodfjnL, @)%# sf] clwgdf
/xL P]g tyf lgodfjnL;+u gaflemg] u/L ljefun] cfjZos lgb]{lzsf agfO{ hf/L ug{
;Sb5 . olx Joj:yf cg';f/ ljefun] ;do ;dodf lgb]{lzsf agfO{ hf/L u/L cfPsf] 5 .
ljefun] hf/L u/]sf] lgb]{lzsf P]g tyf lgodfjnL;+u aflemPsf] xb;Dd :jtM lg:s[o
x'g]5 . o; lgb]{lzsf;Fu aflemPsf s'g} ljefuLo ;fj{hlgs kl/kq ePdf ;f] ;d]t lg:s[o
x'g]5g\ . o; lgb]{lzsfdf ul/Psf JofVof / pbfx/0fx?n] ;fj{hlgs kl/kqsf] h:tf] dfGotf
kfpg]5g\ . o;sf] kfngf ug'{ ;a} s/bftfsf] st{Jo / sfof{Gjog ug]{ bfloTj ljefusf]
x'g]5 .
!$=!% lgz'Ns ;xof]u / ;"rgfM
s/ k|of]hgsf nflu ckgfpg'kg{] k|lqmofx?sf] hfgsf/L / s/bftf lzIff ;DaGwL k|sfzgx?
ljefun] s/bftfnfO{ lgz'Ns pknAw u/fpg' kg{] Joj:yf lgodfjnLsf] lgod %* df b]xfo
cg';f/ u/]sf] 5 .
lgod %*= lgz'Ns ;xof]u / ;"rgf M g]kfn ;/sf/n] b]xfosf ;xof]u tyf ;"rgf lgz'Ns
k|bfg ug{]5M
-s_ s/ k|of]hgsf nflu ckgfpg' kg{] k|lqmofx?sf] hfgsf/L,
-v_ s/bftf lzIff ;DaGwL k|sfzgx? .
!$=!^ s/ ;xof]uL /fVg ;Sg]M
s/bftfn] s/ ;DaGwdf cfjZos hfgsf/L tyf ;xof]u lng s/ ;xof]u /fVg kfpg]
;DaGwdf lgodfjnLsf] lgod %* s= df lgDg Joj:yf ul/Psf] 5 .
lgod %*s= s/ ;xof]uL /fVg] M -!_ s/bftfn] s/ ;DaGwdf cfjZos hfgsf/L tyf ;xof]u
lng s/ ;xof]uL /fVg ;Sg]5 .

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 -@_ pklgod -!_ adf]lhdsf] s/ ;xof]uLsf] nflu cfjZos kg{] of]Uotf, lghsf] :t/ nufot cGo
Joj:yf ljefun] tf]s] adf]lhd x'g]5 .
!$=!& ax; k}/jL ;DaGwL Joj:yfM
s/ clws[tn] u/]sf] d"No clej[l4 s/ ;DaGwL s'g} d'2fsf] ax; k}/jL ;/sf/L jlsnaf6
x'g] Joj:yf lgodfjnLsf] lgod %( n] b]xfo cg';f/ u/]sf] 5 .
lgod %(= d"No clej[l4 s/ ;DaGwL ax; k}/jLM s/ ;DaGwL s'g} d'2fsf] ax; k}/jL ug{‘kg{]
eP ;/sf/L jlsnaf6 x'g]5 .
!$=!* cg';"rLdf yk36 tyf x]/km]/M
P]gsf] bkmf $@ df cg';"rLdf yk36 tyf x]/km]/ ug]{ ;DaGwdf lgDgfg';f/sf] Aoa:yf /x]sf]
5M
bkmf $@= cg';"lrdf yk36 tyf x]/km]/ M g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sfzg
u/L cg';"rLdf cfjZos yk36 tyf x]/km]/ ug{ ;Sg]5 .
g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sflzt u/L cg';"rLx?df cfjZos yk36 jf x]/km]/ ug{
;Sb5g\ . t/ /fhkqdf ;"rgf k|sflzt gu/L cGo cg';"rLx?df ;d]t x]/km]/ jf yk36 eg]
ug{ ;lsb}g . To;}u/L lgodfjnLsf] lgod ^@ df b]xfosf] Joj:yf u/]sf] 5 .
lgod ^@= cg';"rLdf yk36 tyf x]/km]/ M g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sfzg u/L
cg';"rLx?df cfjZos yk36 tyf x]/km]/ ug{ ;Sg]5 .
P]gdf h:t} lgodfjnLdf pNn]lvt cg';"rLx?df ;d]t /fhkqdf ;"rgf k|sfzg u/L cfjZos
yk36 tyf x]/km]/ ug{ ;Sg] Joj:yf 5 .
!$=!( vf/]hL / arfpM
d"No clea[l4 s/ P]g, @)%@ th{‘df e} nfu" ePkl5 ;fljsdf rng rNtLdf /x]sf P]gx?dWo]
P]gsf] bkmf $$ cg';f/ b]xfosf P]gx? vf/]h ul/Psf 5g\ M
-s_ laqmL s/ P]g, @)@# .
-v_ xf]6n s/ P]g, @)!* .
-u_ 7]Ssf s/ P]g, @)@# .
-3_ dgf]/~hg s/ P]g, @)!& .
-@_ pkbkmf -!_ adf]lhd vf/]h ePsf P]gx? eP u/]sf ;Dk"0f{ sfd sf/jfxLx? o;} P]g
cGtu{t eP u/]sf] dflgg]5 .
d"No clea[l4 s/ lgodfjnLsf] lgod ^# cg';f/ b]xfosf lgodx? vf/]h ul/Psf 5g\ M
-s_ dgf]/~hg s/ lgodx?, @)!& .
-v_ laqmL s/ lgodx?, @)@$ .
-u_ 7]Ssf s/ lgodx?, @)@$ .
-@_ pklgod -!_ df pNn]lvt lgodx? adf]lhd eP u/]sf sfd sf/jfxLx? o;} lgodfjnL
adf]lhd eP u/]sf] dflgg]5g\ .

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